Name: James Jenner

Name: THE ARTIFICIAL LAWN COMPANY SCOTLAND LTD

Date of Birth: 14 / 8 / 1967

Date Order Starts: 11 / 11 / 2025

Disqualification Length: 3 Years 6 Month(s)

CRO Number: SC589607

Last Known Address: 2 Westcroft Court, , , , LIVINGSTON, EH54 7EW

Conduct: James Jenner (“Mr Jenner”) caused The Artificial Lawn Company Scotland Limited (“Artificial Lawn”) to trade to the detriment of HM Revenue & Customs (“HMRC”) in respect of Value Added Tax (“VAT”) between 07 October 2019 and 08 June 2023, and to the detriment of West Lothian Council (“WLC”) in respect of Non Domestic Rates (“NDR”) between 17 November 2021 and 08 June 2023, resulting in VAT liabilities of £87,554 and NDR liabilities of £18,167 on liquidation, and he further failed to ensure that Artificial Lawn complied with its statutory obligations to submit VAT returns to HMRC as and when due between 07 April 2020 and 07 July 2022: VAT • On 06 October 2019 the company’s VAT liability was £0. • Artificial Lawn submitted returns for the VAT quarters ended 31 August 2019 due 07 October 2019 to 30 November 2019 due 07 January 2019, disclosing a total VAT liability of £14,290 for the period. • Artificial Lawn failed to submit returns in respect of the ten VAT quarters ended 29 February 2020 (due 07 April 2020) to 31 May 2022 (due 07 July 2022). As a consequence, HMRC raised estimated assessments in the total sum of £65,867 and levied £7,397 in surcharges. • Between 07 October 2019 and liquidation on 08 June 2023, Artificial Lawn made no payments towards this VAT debt, leaving £87,554 outstanding at liquidation. NDR • For the period 17 November 2021 to 31 March 2022, a charge of £4,223 was payable to WLC for NDR • For the period 01 April 2022 to 31 March 2023, a charge of £11,603 was payable to WLC for NDR • For the period 01 April 2023 to 31 May 2023, a charge of £2,341 was payable to WLC for NDR • Over this period, Artificial Lawn made no payments towards this NDR debt, leaving £18,167 outstanding at liquidation. Comparative Treatment • Analysis of Artificial Lawn’s bank account between 07 October 20219 to 08 June 2023, the date of liquidation, shows receipts of £1,315,191 and payments out in the total sum of £1,326,771. • Of the £1,326,771 paid out of the bank account, £794,620 was paid against trade and expense liabilities, £228,181 in respect of wages, £145,850 to a connected company, £63,400 to Mr Jenner, £55,678 to a co-director, £20,410 to repay a loan, £7,543 to HMRC for PAYE/NIC, £4,795 to unknown parties, £2,610 in cash withdrawals, £2,400 to bank corrections and £1,284 applied to bank charges. • During the same period, Artificial Lawn made no payments to HMRC in respect of VAT and no payments to WLC in respect of NDR. • Claims submitted at liquidation totalled £238,286 of which involuntary creditors, being HMRC and WLC, totalled £208,877. 

This information is correct as at 22 / 10 / 2025

Name: THE ARTIFICIAL LAWN COMPANY SCOTLAND LTD

Date of Birth: 31 / 8 / 1968

Date Order Starts: 11 / 11 / 2025

Disqualification Length: 3 Years 6 Month(s)

CRO Number: SC589607

Last Known Address: 5 Sarazen Court, , , , LIVINGSTON, EH54 8SW

Conduct: George McNee (“Mr McNee”) caused The Artificial Lawn Company Scotland Limited (“Artificial Lawn”) to trade to the detriment of HM Revenue & Customs (“HMRC”) in respect of Value Added Tax (“VAT”) between 07 October 2019 and 08 June 2023, and to the detriment of West Lothian Council (“WLC”) in respect of Non Domestic Rates (“NDR”) between 17 November 2021 and 08 June 2023, resulting in VAT liabilities of £87,554 and NDR liabilities of £18,167 on liquidation, and Mr McNee further failed to ensure that Artificial Lawn complied with its statutory obligations to submit VAT returns to HMRC as and when due between 07 April 2020 and 07 July 2022: VAT • On 06 October 2019 the company’s VAT liability was £0. • Artificial Lawn submitted returns for the VAT quarters ended 31 August 2019 due 07 October 2019 to 30 November 2019 due 07 January 2019, disclosing a total VAT liability of £14,290 for the period. • Artificial Lawn failed to submit returns in respect of the ten VAT quarters ended 29 February 2020 (due 07 April 2020) to 31 May 2022 (due 07 July 2022). As a consequence, HMRC raised estimated assessments in the total sum of £65,867 and levied £7,397 in surcharges. • Between 07 October 2019 and liquidation on 08 June 2023, Artificial Lawn made no payments towards this VAT debt, leaving £87,554 outstanding at liquidation. NDR • For the period 17 November 2021 to 31 March 2022, a charge of £4,223 was payable to WLC for NDR • For the period 01 April 2022 to 31 March 2023, a charge of £11,603 was payable to WLC for NDR • For the period 01 April 2023 to 31 May 2023, a charge of £2,341 was payable to WLC for NDR • Over this period, Artificial Lawn made no payments towards this NDR debt, leaving £18,167 outstanding at liquidation. Comparative Treatment • Analysis of Artificial Lawn’s bank account between 07 October 20219 and 08 June 2023, the date of liquidation, shows receipts of £1,315,191 and payments out in the total sum of £1,326,771. • Of the £1,326,771 paid out of the bank account, £794,620 was paid against trade and expense liabilities, £228,181 in respect of wages, £145,850 to a connected company, £63,400 to a co-director, £55,678 to Mr McNee, £20,410 to repay a loan, £7,543 to HMRC for PAYE/NIC, £4,795 to unknown parties, £2,610 in cash withdrawals, £2,400 to bank corrections and £1,284 applied to bank charges. • During the same period, Artificial Lawn made no payments to HMRC in respect of VAT and no payments to WLC in respect of NDR. • Claims submitted at liquidation totalled £238,286 of which involuntary creditors, being HMRC and WLC, totalled £208,877. 

This information is correct as at 22 / 10 / 2025

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