Case details for Jodie Rowe

Name: Jodie Rowe

Name: HERTFORD MECHANICAL LIMITED

Date of Birth: 25 / 8 / 1976

Date Order Starts: 9 / 12 / 2024

Disqualification Length: 3 years Years 6 months Month(s)

CRO Number: 08462263ot

Last Known Address: 2 Camberwell Lane, Ide Hill, , , SEVENOAKS, TN14 6JL

Conduct: Jodie Rowe (“Mr Rowe”) caused Hertford Mechanical Limited (“Hertford”) to trade to the detriment of HM Revenue and Customs (“HMRC”) in respect of Pay As You Earn (“PAYE”) including Construction Industry Scheme (“CIS”) from 23 April 2021, when CIS liabilities for 04/21 became overdue, to the date Hertford entered liquidation on 26 April 2023 in that: • Hertford submitted monthly PAYE and CIS returns for periods ending 04/21 to 02/23 totalling £319,283. • Payments on account totalling £36,644 were made from 23 April 2021 to 14 September 2022 which included payments totalling £21,444 made as part of a Time to Pay (“TTP”) agreement between 30 December 2021 and 28 February 2022. • HMRC applied penalties and interest of £773. • Hertford submitted an employment allowance claim totalling £5,000 for the period 08/22. • Hertford’s PAYE/CIS liabilities that fell due for payment prior to the date of liquidation totalled £330,757 which included £52,345 due prior to the date of allegation. • Between the date of the filed accounts, 31 March 2021 to the date of liquidation, Hertford’s liabilities to HMRC had increased by £233,612 from £194,504 to £428,116. Liabilities to all other creditors had decreased by £82,199 from £211,450 to £129,251. • Between 23 April 2021 and 26 April 2023 Payments of £55,438 were made to HMRC whilst payments of at least £1,669,591 were made to other parties including £162,276 made to the directors of Hertford. • At liquidation HMRC were owed £431,141 which included £330,757 in PAYE/CIS arrears, £70,957 in respect of Value Added Tax (“VAT”) arrears and £29,426 in Corporation Tax (“CT”) arrears. 

This information is correct as at 27 / 11 / 2024



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