Name: Tommy Lee

Name: COMMERCIAL FIRE P.S LIMITED

Date of Birth: 20 / 12 / 1975

Date Order Starts: 17 / 6 / 2026

Disqualification Length: 4 Years 0 Month(s)

CRO Number: 08175809

Last Known Address: 85 Haigh Lane, Haigh, , , BARNSLEY, S75 4DA

Conduct: Tommy Lee (“Mr Lee”) failed to ensure that COMMERCIAL FIRE P.S LIMITED (“Commercial”) paid amounts due to HMRC as and when due from 1 June 2017 in respect of Corporation Tax and 7 July 2017 in respect of VAT and caused Commercial to trade to the detriment of HMRC from at least March 2020, resulting in a liability of £103,321: • Mr Lee was the appointed director of Commercial on 10 August 2012. • At the end of the financial year ending 31 August 2016 the Corporation Tax due on Commercial’s profits was £6,508. Only £1,800 was paid towards that liability. • From 01/09/16 onwards, full accounts were filed with Companies House until the year ending 31/08/22. The Corporation Tax liability for each of those six financial years remained unpaid. • Together, therefore the outstanding Corporation liability known by Director Tommy Lee through the Company’s annual accounts between 2015-16 and 2021-22 represented a total of £35,480. • At the end of the VAT quarter ending 31 May 2017 Commercial’s VAT liability as evidenced in the Company’s VAT return was £2,666. Only £1,677 was ever paid towards the liability for that quarter. • From 01 June 2017 onwards, VAT returns were submitted for the Company for 22 consecutive quarters until 30 November 2023. The VAT liability for that six-and-a-half-year period remained unpaid. • Together therefore the outstanding VAT liability known to Director Tommy Lee through the Company’s quarterly VAT returns was £59,157. • Subsequent assessments, surcharges and late interest charges subsequently increased the outstanding liabilities to HMRC to £109,132 at the company’s liquidation on 05/09/24. Detrimental Treatment • From 2017 HMRC records and bank records confirm that only £1,677 was paid to HMRC against the outstanding VAT and Corporation Tax liabilities. • Analysis of Commercial’s bank records between March 2020 to August 2024 has shown that £402,278 was paid into its account and £397,107 was paid out of the account during that time, including £192,996 paid out to trade creditors, and net payments of £173,757 made to director Tommy Lee. • At liquidation, creditor claims for the Company totalled £115,077, with £103,321 (excluding interest and charges) owed to HMRC, £11,019 owed for bank loans and overdrafts, and £737 owed to other creditors. Crown debts to HMRC therefore represented 90% of the total amount owed to creditors at liquidation. 

This information is correct as at 15 / 7 / 2026

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