Name: Aaron Smith

Name: ARENA HOME SOLUTIONS LTD

Date of Birth: 18 / 10 / 1987

Date Order Starts: 5 / 3 / 2026

Disqualification Length: 3 Years 6 Month(s)

CRO Number: SC638430

Last Known Address: 26 Seaforth Road, , , , GOLSPIE, KW10 6TJ

Conduct: From 22 October 2020 to 22 September 2023, the date of the last substantive bank transaction, Mr Aaron Smith (“Mr Smith”), caused Arena Home Solutions Ltd ( “Arena”) to trade to the detriment of HM Revenue and Customs (“HMRC”) in respect of Pay As You Earn (“PAYE”), National Insurance Contributions (“NIC”) and Construction Industry Scheme ( “CIS”). In that: • In respect of the tax year 2020/2021, the Real Time Information (“RTI”) submitted to HMRC disclosed that outstanding liabilities accruing to HMRC from 22 October 2020 to April 2021 totalled £31,262. The annual Employment Allowance (“EA”) of £4,000 was allocated to the liabilities prior to October 2020 and no payments were made, resulting in £31,262 remaining outstanding at liquidation. • In respect of the tax year 2021/22, the RTI submitted to HMRC disclosed total liabilities of £30,485, against which the annual EA of £4,000 was due to the company. No payments were made, resulting in £26,485 outstanding at liquidation. • In respect of the tax year 2022/23, the RTI submitted to HMRC disclosed total liabilities of £30,579, against which the annual EA of £5,000 was due to the company. No payments were made, resulting in £25,579 outstanding at liquidation. • In respect of 2023/24, the RTI submitted to HMRC disclosed total liabilities from Month two to Month 8 of £3,891, against which the annual EA of £714 was due. No payments were made, resulting in outstanding liabilities at liquidation totalling £3,177. • Total liabilities outstanding to HMRC at 23 September and at the date of liquidation, were £86,503. Comparative Treatment • The claims received at liquidation on 28 November 2023 relating to HMRC PAYE/NIC/CIS totalled £90,818, which has been reduced to £86,503 for the purpose of this report, and one Trade and Expense creditor totalling £1,432. • An analysis of the two company bank accounts by Insolvency Service (“IS”) discloses that during the period from 22 October 2020 to 23 September 2023, payments totalling £1,150,652 were made the two company bank accounts. Of this, amounts totalling £517,635 were paid to Trade and Expense creditors, £228,544 to employees, £107,483 to Mr Smith, £5,851 to a former director, £161,744 to Mr Smith’s two connected companies and £9,098 paid to HMRC. • In the period between 22 October 2020 and the date of liquidation, an analysis of HMRC ledgers discloses that HMRC received payments totalling £9,097.61 and while the bank analysis discloses that payments totalling £10,761 were made, only £9097.61 were honoured. Thes payments were all allocated by HMRC to debts arising prior to 22 October 2020. 

This information is correct as at 18 / 2 / 2026

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