Name: Simon CREAMER

Name: CARMELEON PREPERATION CENTRE LTD

Date of Birth: 29 / 7 / 1972

Date Order Starts: 17 / 2 / 2025

Disqualification Length: 6 Years 0 Month(s)

CRO Number: SC619445

Last Known Address: 1a Marlee Road, , , , DUNDEE, DD5 3EZ

Conduct: Mr Simon Creamer (SC) failed to ensure Carmeleon Preperation Centre Limited (CPCL) maintained and/or preserved adequate accounting records from 1 March 2020 and liquidation, or in the alternative following liquidation, SC failed to deliver up to the liquidator when required such records as were maintained and/or preserved. As a result it has not been possible to: • Establish how fixed assets of £58,090 were disposed of and if these assets were disposed of for the benefit of the company. • Establish the Asset position prior to the transfer of all business to a successor company. • Why loan monies were paid to the company after the purported transfer of the business to a new company. • Payments of £30,334 made to a connected party as loan payments with no evidence of loans made. • From May 2021 the company failed to submit returns in relation to Value Added Tax (VAT) resulting in HM Revenue and Customs (HMRC) raising assessments and surcharges totalling £283,311. In the absence of accounting records it is not possible to determine the accuracy of these assessments. SC Caused CPCL to trade to the detriment of HMRC in respect of Pay As You Earn and National Insurance Contributions (PAYE/NIC) from at least period ended 5 February 2020, due on 22 February 2020 and from period ended February 2020 due on the 7 April 2020 to period ended May 2022 due on 7 June 2022 in respect of VAT. Over this period payments to other creditors were maintained. PAYE/NIC • The company submitted PAYE/NIC RTI returns for the period ended 5 May 2020 due on the 22 May 2020 to 5 February 2022 due on the 22 February 2022 disclosing a liability of £244,093. • During this period no payments were made and a credit for employer’s allowance of £6,000 was given leaving £238,093 outstanding at liquidation. VAT • The company submitted VAT returns for the period ended February 2020 due on 7 April 2020 to November 2020, due on 7 December 2020 disclosing a liability in the sum of £21,609. • The company failed to submit returns for the period ended May 21 due on 7 June 2021 to May 2022 due on 7 June 2022 resulting in HMRC raising Assessments and Surcharges totalling £283,311. • During the above periods the company made payments totalling £1,450. Comparative Treatment • Analysis of the company’s main trading account for the period September 2020 to 15 June 2022 reveals income totalling £3,230,922. • During the above period the company’s expenditure totalled £3,224,417 of which £1,450 was paid to HMRC. • During this period the company made payments totalling £83,398 to other creditors. 

This information is correct as at 27 / 1 / 2025

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