Name: John McDermott

Name: SCOTTISH UTILITY SERVICES LTD

Date of Birth: 30 / 11 / 1978

Date Order Starts: 17 / 8 / 2026

Disqualification Length: 4 Years 0 Month(s)

CRO Number: SC590309

Last Known Address: 25 Coney Drive, Lanarkshire, , , MOTHERWELL, ML 1 1AN

Conduct: John Stanley McDermott (“Mr McDermott”) failed to ensure that Scottish Utility Services Limited (“SUS”) complied with its statutory obligations to make payments to Her Majesty’s Revenue & Customs (“HMRC”) as and when they fell due and caused SUS to trade to the detriment of HMRC in respect of Value Added Tax (“VAT”), from at least 07 May 2019 until 07 May 2024 and as a result at liquidation on 17 July 2024, HMRC was owed at least £177,420.71 (excluding Corporation Tax). In that: VAT - SUS submitted VAT returns to HMRC for the periods ending 31 March 2019 to 30 June 2023 declaring liabilities totalling £138,990.47. - SUS failed to submit VAT returns for the periods ending 30 September 2023 to 31 March 2024, and HMRC applied assessments of £23,980.14 for this period. - Furthermore, HMRC applied Surcharges, Penalties, and Interests, totalling £16,994.57. - SUS made payments totalling £2,342.47 during the relevant period in respect of VAT - SUS entered into Liquidation with outstanding VAT liabilities totalling £177,420.71 for the period 07 May 2019 until 07 May 2024. This figure excludes any Assessments relating to VAT periods which were raised post Liquidation on 17 July 2024. Comparative treatment of creditors/apportionment of income - HMRC submitted a claim in the liquidation for a total of £233,254.52 (inclusive of assessments, interests, and penalties) whilst the amount due to other creditors as per the Statement of Affairs was £78,081.53. - Analysis of SUS bank statements shows that between 07 May 2019 and 07 May 2024, SUS recorded credits totalling £1,617,766.37 and debits totalling £1,625,032.31 including: o £120,760.71 – Associated Parties o £125,833.46 – Cash Withdrawals o £306,470.91 – Mr McDermott’s co-director o £250,885.93 – John McDermott o £787,464.85 – Trade and Expense o £17,180.19 – HMRC o £9,171.32 – Personal Expenditure 

This information is correct as at 28 / 7 / 2026

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