Name: Deborah Jane Clark

Name: Sprayfine Limited

Date of Birth: 27 / 7 / 1968

Date Order Starts: 11 / 3 / 2024

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 06839107

Last Known Address: 2 ROSELAND COTTAGES, BEACON ROAD, WEST END, , SOUTHAMPTON, S030 3BQ

Conduct: Deborah Jane Clark (Mrs Clark) failed to ensure that Sprayfine Limited complied with its statutory obligations to settle all its HM Revenue and Customs (“HMRC”) liabilities as and when due and caused Sprayfine Limited to trade to the detriment of HMRC in respect of VAT & PAYE from 7 June 2019 to 1 October 2021 the date of her resignation. In that: VAT • For VAT period ending 04/19, due on 7 June 2019 £11,962.50 remained outstanding at liquidation. • The return for VAT period ending 01/20 due on 7 March 2020 was submitted some 15 months late. £6,860 of that return remained outstanding at liquidation. • Additionally, the returns for VAT periods ending 04/20 to 7/21 (6 returns) were all submitted late. • Payments of £51,297.10 were made in respect of VAT during the period 7 June 2019 and 1 October 2021 of which £18,752.41 were allocated to earlier periods. • Liabilities of £121,369.17 in respect of VAT were outstanding at the date of her resignation. PAYE • For the year ending 5 April 2020 Sprayfine Limited incurred an outstanding balance of PAYE/NIC/CIS of £42,048.06 including interest and penalties. • For the year ending 5 April 2021 Sprayfine Limited incurred an outstanding balance of PAYE/NIC/CIS of £39,389.21 including interest and penalties. Comparative treatment A review of the company bank statements shows that for the period between 7 June 2019 and 1 October 2021, excluding contra entries, £1,893,149.78 was paid out of the company bank account of which £118,219.76 was paid to HMRC and £593,894.19 was paid to trade creditors. 

This information is correct as at 20 / 2 / 2024

Name: Sprayfine Limited

Date of Birth: 1 / 11 / 1962

Date Order Starts: 11 / 3 / 2024

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 06839107

Last Known Address: Leydown,, St. Johns Road,, Oakley,, , BASINGSTOKE,, RG23 7DX

Conduct: Stephen Lardides (Mr Lardides) failed to ensure that Sprayfine Limited complied with its statutory obligations to settle all its HM Revenue and Customs (“HMRC”) liabilities as and when due and caused Sprayfine Limited to trade to the detriment of HMRC in respect of VAT & PAYE from 7 June 2019 to liquidation on 6 April 2022. In that: VAT For VAT period ending 04/19, due on 7 June 2019, £11,962.50 remained outstanding at liquidation. The return for VAT period ending 01/20 due on 7 March 2020 was submitted some 15 months late. £6,860 of that return remained outstanding at liquidation. Additionally, the returns for VAT periods ending 04/20 to 10/21 (7 returns) were all submitted late. Payments of £55,430.77 were made in respect of VAT during the period 7 June 2019 and 6 April 2022 of which £20,083.03 were allocated to earlier periods. At the date of liquidation, £157,878.95 remained outstanding to HMRC in respect of VAT including surcharges. PAYE PAYE liabilities including interest and penalties of £42,048.06 were outstanding for year ended April 2020. Additional liabilities of £39,389.21 & £55,540.26 were outstanding for year ended April 2021 and April 2022 respectively. At liquidation, Sprayfine Limited had creditors totalling £446,639.28 of which £296,079.70 was due to HMRC. Comparative treatment A review of the company bank statements shows that for the period between 7 June 2019 and 6 April 2022, excluding contra entries, £2,171,669.16 was paid out of the company bank account of which £122,505.20 were paid to HMRC and £685,833.45 was paid to trade creditors. At liquidation, Sprayfine Limited had creditors totalling £446,639.28 of which £296,079.70 was claimed by HMRC. 

This information is correct as at 20 / 2 / 2024

If you believe this page contains any errors, please email legalservices@insolvency.gov.uk with details of the error that you have found.