Name: Jeremy Thomas  Hopkinson

Name: HOWROYD ESTATES LIMITED

Date of Birth: 18 / 9 / 1965

Date Order Starts: 5 / 11 / 2025

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 06942701

Last Known Address: Saddler Grange,, Spinner Lane,, Clint,, , HARROGATE,, HG3 3HL

Conduct: Jeremy Thomas Hopkinson (“Mr Hopkinson”) failed to comply with his statutory duties as the sole Director of Howroyd Estates Ltd (“the company”) to ensure that the company made payments as and when due to HM Revenue & Customs (“HMRC”) in relation to Value Added Tax (“VAT”) from 7 May 2018 to the date of liquidation on 5 June 2023 and caused the company to trade to the detriment of HMRC resulting in a VAT liability of at least £280,194 in that: • The company was incorporated on 24 June 2009 and registered for VAT by way of a VAT1 Application received by HMRC on 11 February 2010, completed by Mr Hopkinson. • Up to and including VAT quarter 12/17 returns were made, and payments were up to date. • For VAT quarter 03/18 a return was received by HMRC in the amount of £16,032. On 2 May 2018 a Direct Debit payment was made by the company in the amount of £16,032 which subsequently failed. • On 14 May 2018 an electronic payment of £4,000, and on 3 August 2022 a cheque/cash payment of £3,013, were made by the company which were allocated to VAT quarter 03/18 leaving a balance of £9,019. At the date of Liquidation this amount remained unpaid. • For VAT quarters 06/18 to 03/23 returns were made by the company totalling £247,116 with surcharges applied by HMRC in the combined amount of £24,686. • During the period August 2018 to June 2023 the company made one electronic payment of £626 on 22 February 2021 which was allocated to the surcharge of £626 for VAT quarter 12/20 leaving unpaid surcharges totalling £24,060. • At the date of liquidation, the company had liabilities of £760,035. • On 21 September 2023, a proof of debt form was submitted by HMRC totalling £810,188 of which £287,438 is claimed in respect of VAT for the period 1 January 2018 to 4 June 2023 (inclusive of £24,060 in respect of VAT surcharges and £404 in penalties). Different treatment of HMRC • During the period 7 May 2018 to 5 June 2023 a review of the bank records held for the five known company bank accounts shows credits totalling £2,918,383 • In the same period debits totalled £3,054,751, of which £7,639 was paid to HMRC for VAT. • Accounts of the company show that for year ending 30 September 2017 creditors due were £156,008 inclusive of £60,554 Corporation tax, other taxation and social security. In 2018 this figure was £162,581 / £63,013; in 2019 £237,249 / £148,355; in 2020 £320,232 / £203,322; in 2021 £464,792 / £372,246; and in 2022 £545,606 / £456,975. • The accounts also show that at the year ending 30 September 2017 the Directors Loan Account (“DLA”) balance stood at £0, increasing yearly until 30 September 2022 when the figure had risen to £502,670. At the date of Liquidation, the outstanding DLA was listed as £549,646. 

This information is correct as at 17 / 10 / 2025

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