Case details for Catalin Bleajbu

Name: Catalin Bleajbu

Name: CATALIN BUILDING LTD

Date of Birth: 10 / 7 / 1993

Date Order Starts: 17 / 12 / 2024

Disqualification Length: 6 Years Years 0 Month(s)

CRO Number: 09100611

Last Known Address: 29 Bartle Avenue, , , , LONDON, E6 3AJ

Conduct: Catalin Bleajbu (“Mr Bleajbu”) failed to ensure that Catalin Building Ltd (“CBL”) maintained and/or preserved adequate books and accounting records, or in the alternative, deliver up such books and accounting records as were maintained, for 01 July 2020 to 05 April 2023 (the date of liquidation) to the Liquidator. As a consequence, it is not possible to: 1.1) Determine CBL’s receipts, its turnover and debtor position and explain the purpose of receipts into CBL’s bank accounts after the last filed annual accounts for the financial year ended 30 June 2020. Receipts in CBL’s known bank accounts between 01 July 2020 to 03 July 2020 and between 01 April 2021 to 11 November 2021 totalled £159,893 (excluding HMRC JRS grants and a refund). 1.2) Determine CBL’s expenditure and establish that expenditures paid related to genuine company expenses. Payments out of CBL’s known bank accounts between 01 July 2020 to 03 July 2020 and between 01 April 2021 to 11 November 2021 totalled £184,610 (excluding HMRC payment and banking fees). 1.3) Determine whether CBL should have been registered for Value Added Tax, and if so, calculate the total liability due and payable to HM Revenue and Customs (HMRC) in respect of Value Added Tax. 1.4) Determine whether CBL was entitled to claim and obtain the Coronavirus Job Retention Scheme (“CJRS”) grants totalling £60,263. No wages or payroll records were delivered up to the Liquidator. HMRC’s claim in the liquidation includes a claim for the total grant paid to CBL of £60,263 and a penalty of £3,013. 1.5) Determine CBL’s true asset position at liquidation. CBL last filed accounts made up to 30 June 2020 showed current assets of £125,278. These assets are unaccounted for and the realisable assets at liquidation are estimated at £Nil. 1.6) Determine the exact amount paid to Mr Bleajbu by way of remuneration and other benefits and whether such sums were subjected to proper taxation. The available banking transactions show that between 01 July 2020 to 03 July 2020 and between 01 April 2021 to 11 November 2021, Mr Bleajbu received a total of £65,929 from the company. 1.7) Determine when CBL ceased trading and verify the reason for its failure. 2. Catalin Bleajbu (“Mr Bleajbu”) caused Catalin Building Ltd (“CBL”) to fail to comply with its statutory obligations in relation to its tax matters, as follows: 2.1) HM Revenue and Customs (“HMRC”) have a claim of £29,264.92 for unpaid Corporation Tax and penalties covering the financial years ended 30 June 2016 to 30 June 2021. No payment was made by CBL toward these Corporation Tax liabilities. 2.2) HMRC have a claim of £39,529 for unpaid PAYE, NIC, CIS, penalties and interest covering the 2016/17 tax year to the 2022/23 tax year. Three payments totalling £2,700 was made by CBL towards these PAYE, NIC and CIS liabilities. 2.3) Following an enquiry into CBL’s CIS matters, HMRC raised determinations under Regulation 13(2) of the Income Tax (Construction Industry Scheme) Regulation 2005 and penalties totalling £130,853.31 against CBL which cover the 2017/18 tax year to the 2020/2021 tax year. No payment was made by CBL towards these liabilities and they remain outstanding in liquidation 

This information is correct as at 8 / 1 / 2025



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