Case details for DAVID NICHOLAS BALDWIN

Name: DAVID NICHOLAS BALDWIN

Name: Castles UK Limited

Date of Birth: 10 / 5 / 1964

Date Order Starts: 31 / 8 / 2021

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 04178548

Last Known Address: 37 Cowstail Lane,, Tockwith,, , , York,, YO26 7SD

Conduct: Mr David Nicholas Baldwin (‘Mr Baldwin’) failed to ensure that Castles UK Ltd (‘CUK’) met its financial commitments as regards, PAYE/NIC, Corporation Tax and VAT and caused CUK to trade to the detriment of HM Revenue & Customs ('HMRC') from at least 1 June 2018, to its liquidation in February 2020. As a consequence HMRC have submitted a claim in the liquidation for £240,614 and is owed at least £225,616 in unpaid taxes. In that: • HMRC’s claim includes interest outstanding for PAYE/NIC for the tax years 2014/15 to 2016/17, indicating that these years were not settled on time; • For the tax year 2017/18 a total of £37,879 was due for PAYE/NIC, against which employer credits of £3,000 were allowed and payments of £13,899 were made; o This year should have been settled by 22 April 2018; • The last payment to PAYE/NIC was made on 06 November 2017 and this was allocated to the tax years 2014/15 to 2017/18; • No payments were made to the following years and at the liquidation date PAYE/NIC of £107,861 remained outstanding; • In addition, Corporation Tax of £56,145 was unpaid for the years to 31 May 2017 and 2018; • VAT of £67,438 was also due for the quarters November 2017 and November 2019; • Accounts to 31 May 2018 show a debt to HMRC of £112,671, by the liquidation date at least £225,616 was outstanding; • The accounts disclose trade creditors of £2,625 in May 2018 which had increased to £15,129 by the liquidation date; o However statements provided to the liquidator for creditors totalling £12,097, show that the oldest outstanding invoice was dated 04 October 2019; • An associated company creditor increased from £152,490 at 31 May 2018 to £157,359; o The amount due to HMRC had accrued from at least April 2018; • Bank statements for the period 01 June 2018 to the liquidation show total payments of £1,474,664, of which: o £68,621 (net) was paid to Mr Baldwin; o £23,102 (net) was paid to an associated company; • £26,543 was withdrawn in cash; and • £73,231 was paid to HMRC, all for VAT. 

This information is correct as at 11 / 8 / 2021



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