Name: Alexander Blane CRICHTON STUART

Name: ACS MANAGEMENT LTD

Date of Birth: 26 / 4 / 1982

Date Order Starts: 7 / 4 / 2024

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 09673467

Last Known Address: Great Cwmgwannon Barn,, , Clyro,, , HEREFORD,, HR3 5JJ

Conduct: Alexander Crichton Stuart (‘Mr Crichton Stuart’) failed to ensure that ACS Management Limited (‘ACS’), made returns and payment in full, as and when due, to Her Majesty’s Revenue and Customs (‘HMRC’) in respect of VAT, and he caused ACS to trade to the detriment of HMRC from 07 March 2018 resulting in total liabilities owed to HMRC, the majority creditor at liquidation, of £184,813 inclusive of charges and interest. In that: Between the periods ending January 2018 and August 2022 ACS incurred VAT liabilities of £184,813, based on assessments raised by HMRC, inclusive of surcharges and penalties. ACS made no payments towards these liabilities, leaving an outstanding liability at liquidation of £184,813. Comparative treatment: ACS’s prepared financial statements for years ending 31 July 2018, 31 July 2019 and 31 July 2020 record total liabilities owed to HMRC of £44,908, £90,922 and £143,676 and other creditors of £64,813, £34,111 and £23,469 respectively. Statements for ACS’s bank account for the period 7 March 2018 to 05 August 2022 record payments into the account totalling £1,297,743 and debits from the account totalling £1,306,873. In the same period, HMRC received payments totalling £3,168 for PAYE/NIC. HMRC have claimed £217,249 in ACS’s liquidation in respect of VAT, PAYE, NIC, penalties and interest. The other creditors total £61,084 for Landlord £42,249, Trade £16,044, Employees £2,476 and pension £315. 

This information is correct as at 18 / 3 / 2024

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