Name: Christopher Townend

Name: DUCK & SPOON LIMITED

Date of Birth: 5 / 1 / 1974

Date Order Starts: 20 / 3 / 2026

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 07535801

Last Known Address: 3 Carr Top Lane, Golcar, , , HUDDERSFIELD, HD7 4JB

Conduct: Christopher Townend (“Mr Townend”) failed to ensure that Duck & Spoon Limited (“Duck”) complied with its statutory obligations to make payments as and when due to HMRC, in respect of; VAT from 07 December 2021 to 07 March 2023; PAYE/CIS for the 2019/2020 to 2023/2024 tax years; and Corporation Tax for the 2018/2019 to 2020/2021 tax years, and caused Duck to trade to the detriment of HMRC, resulting in a liability due to HMRC, not including interest and penalties, at the date of Liquidation, in the amount of £106,108. In that: - VAT • Duck accrued a liability in respect of VAT of £29,971 for the periods ending 10/21 to 01/23 inclusive against which no payments were made. PAYE/CIS • Duck accrued a liability in respect of PAYE/CIS of £48,103 for the 2019/2020 to 2023/2024 tax years, after payments totalling £13,974 were applied between 07 August 2019 and 07 September 2021. Corporation Tax • Duck’s cumulative liability for CT for the period ending 28 February 2018 was £7,249. • Corporation Tax due for the 2018/2019, 2019/2020, and 2020/2021 tax years totalled £26,259. • Between 01 December 2019 and 05 June 2023, Duck made payments of CT totalling £5,475, resulting in a CT liability of £28,033. Comparative treatment • Between 22 May 2019 and 05 June 2023, £1,580,151 was paid into Duck’s bank account and £1,597,410 paid out. • Of the £1,597,410 paid out, a maximum of £29,092 was paid to HMRC. • During the same period, refunds totalling £16,435 were paid into Duck's bank account by HMRC, bringing Duck's HMRC liability down accordingly. • Company records show total liabilities to HMRC accruing for the tax periods up to 28 February 2019 were £37,838 and at the date of liquidation they had increased to £106,107. • As of 28 February 2019, liabilities to trade and expense creditors were £368 and at the date of liquidation they had increased to £5,717. • Duck also obtained a total of £50,000 in Bounce Back Loan, of which £44,870 remained outstanding when Duck went into liquidation, having made payments totalling £9,084 between June 2021 and December 2023. • According to accounting records, at the date of liquidation there was an outstanding director's loan of £42,719. HMRC submitted a claim in the Liquidation totalling £112,248, including penalties and interest 

This information is correct as at 6 / 3 / 2026

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