Name: BABOR HUSSAIN

Name: MEAT HOUSE NORBURY LIMITED

Date of Birth: 5 / 11 / 1993

Date Order Starts: 11 / 2 / 2024

Disqualification Length: 8 Years 0 Month(s)

CRO Number: 09741368

Last Known Address: Crosspoint House,, 28 Stafford Road,, , , WALLINGTON,, SM6 9AA

Conduct: Mr Babor Hussain (“Mr Hussain”) failed to ensure that Meat House Norbury Ltd (“MHN”) complied with its statutory obligations to make timely returns and payments to HMRC and caused MHN to trade to the detriment of HMRC. MHN failed to make payments as and when they fell due in respect of VAT from at least 07 January 2019 to 27 August 2021, the date of liquidation. MHN further failed to make any payments as and when they fell due in respect of PAYE/NIC from at least 22 July 2017 to the date of the liquidation. In that: VAT MHN was incorporated on 20 August 2015 and applied for VAT registration with effect from 1 September 2015. Mr Hussain was appointed as a director on 21 July 2017. According to HMRC Ledgers MHN submitted VAT returns to HMRC for the quarters ended 30 November 2018 to 31 May 2020. The VAT amount due for these returns amounted to £25,127.15, with surcharges of £2,112.11. No payments were made in respect of these liabilities. No further VAT returns were submitted by MHN and HMRC Ledgers detail assessments raised by HMRC for the quarters ended 31 August 2020 to 31 August 2021 amounting to £23,744 with surcharges of £3,561.60. No payments were made in respect of these liabilities A further surcharge of £592.85 remained outstanding for the quarter ended 31 August 2018. As a result of the above listed liabilities HMRC claimed £55,137.71 in unpaid VAT, assessment and surcharges. PAYE According to HMRC ledgers MHN deducted £55,264.13 in PAYE and NIC between 01 June 2017 and the cessation of trade. Deductions became due for payment from 22 July 2017 onwards. The ledgers detail no payments made in relation to these deductions. Employment Allowances of £9, 844.87 are shown on the ledgers as having been credited to MHN’s PAYE account leaving an outstanding liability for the period of the allegation of £45,419.26 HMRC has submitted a claim in the sum of £44,687.65 in respect of PAYE and NIC COMPARATIVE TREATMENT Available bank statements show that between 27 December 2018 and 27 August 2021 payments out of MHN’s bank account totalled £1,208,553. Bank statements show payments of £1,000 being made to HMRC in the same period. MHN’s last prepared accounts show that for the years ended 31 August 2017, 2018 and 2019 its indebtedness to trade creditors stood at £5,755, £5,130 and £7,704 respectively; indebtedness to other creditors stood at £72,788,£72,788 and £59,925 respectively and its indebtedness to HMRC stood at £11,547, £14,618 and £20,900 respectively. At Liquidation MHN had liabilities outstanding of £7,478 to trade creditors, £50,000 to the bank and at least £102,920 to HMRC. Mr Hussain failed to ensure that MHN maintained and/or preserved adequate accounting records or alternatively Mr Hussain failed to deliver up adequate accounting records to the Liquidator. In that: The last professionally prepared accounts filed at companies House relate to the year ended 31 August 2019 The Liquidator has confirmed that no books and records have been delivered up despite requests to do so. On 18 May 2023, MHN’s former accountants stated that all books and records had been previously returned to Mr Hussain On 8 June 2023, Mr Hussain provided copies of invoices held on his telephone. However, without the remaining business records it is not possible to verify: MHN’s cause of failure The level of assets and liabilities of MHN at liquidation. That the credits entered in MHN’s bank statements after 31 August 2019 totalling £1,002,947 represent the total income of the company for that period That payments out of MHN’s bank accounts after 31 August 2019 totalling £1,004,249 represent bona fide expenses of the company. Invoices having been provided for only £92,558 of this amount. Whether assessments raised by HMRC represent a true reflection of the taxes outstanding from the company. Whether funds received under the Eat Out to Help Out (“EOTHO”) scheme amounting to £29,604 were appropriate. In the absence of payroll records, whether furlough payments amounting to £127,585 received from HMRC were appropriate. 

This information is correct as at 22 / 1 / 2024

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