Name: Nicole Moana Poa

Name: Bulk Solutions Limited

Date of Birth: 2 / 4 / 1972

Date Order Starts: 6 / 2 / 2024

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 07880678

Last Known Address: 1 THE MEAD, RODE, , , FROME, BA11 6PF

Conduct: Ms Nicole Moana Poa (‘Ms Poa’) failed to properly exercise her duties as a director such that she allowed a) inaccurate VAT returns to be submitted to HM Revenue & Customs (‘HMRC’) in respect of Bulk Solutions Ltd (‘BSL’) from the year ended 30 November 2015, BSL’s first year of trading. As a consequence HMRC raised a VAT assessment of £251,055. b) BSL to make no payments when due to HMRC for VAT and PAYE/NIC from at least 07 January 2020, when the VAT return for the quarter ended November 2019 fell due and from 19 January 2020 when PAYE for the month of December 2019 fell due, allowing the company to trade to the detriment of HMRC. HMRC has submitted a claim in the liquidation of £484,972 

This information is correct as at 17 / 1 / 2024

Name: Bulk Solutions Limited

Date of Birth: 25 / 9 / 1974

Date Order Starts: 6 / 2 / 2024

Disqualification Length: 5 Years 0 Month(s)

CRO Number: 07880678

Last Known Address: 1 THE MEAD, RODE, , , FROME, BA11 6PF

Conduct: Mr Richard Alexander Robert Paterson (‘Mr Paterson’) failed to ensure that accurate VAT returns were submitted to HM Revenue & Customs (‘HMRC’) in respect of Bulk Solutions Ltd (‘BSL’) from the year ended 30 November 2015, BSL’s first year of trading. As a consequence HMRC raised a VAT assessment of £251,055. In addition Mr Paterson failed to make payments when due to HMRC for VAT and PAYE/NIC from at least 07 January 2020, when the VAT return for the quarter ended November 2019 fell due and from 19 January 2020 when PAYE for the month of December 2019 fell due, causing or allowing the company to trade to the detriment of HMRC. HMRC has submitted a claim in the liquidation of £484,972. In that: • HMRC’s review of returns submitted by BSL for the periods ended 30 November 2015 to 2018 established that its Corporation Tax (‘CT’) returns showed more income received than the VAT returns for 2015 to 2017 (in 2018 the VAT returns were higher); • No satisfactory explanation was received by HMRC and an assessment was issued for a total of £251,055; o Although this assessment was later cancelled for procedural reasons, HMRC maintain that the underlying issue is still valid and that the tax is due; • BSL submitted VAT returns to November 2020 and these were paid up to the quarter ended August 2019. The last payment for VAT was on 07 October 2019. • At the liquidation date VAT of £235,075 was outstanding which dated from the quarter ended November 2019, due for payment by 07 January 2020; • PAYE/NIC returns were submitted until February 2021 and at the liquidation date £237,727 was outstanding, due from 19 January 2020 onwards; • At the date of the last accounts, 30 November 2018, trade creditors were owed £217,719 and £239,150 was due to HMRC; • At the liquidation date the statement of affairs shows £100,477 due to trade and expense creditors and £631,549 as outstanding to HMRC; o With the VAT assessment HMRC’s debt at the liquidation date was £736,028 • Claims received in the liquidation show the earliest trade debt was outstanding from September 2020, whereas VAT was underdeclared to HMRC from 2015. • Bank statements show total payments of £2,710,732 from 30 December 2019, of which £16,653 was paid to HMRC (for PAYE/NIC). 

This information is correct as at 17 / 1 / 2024

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