Name: Jason Michael Rogers

Name: Hawk Shield Security Limited

Date of Birth: 16 / 4 / 1978

Date Order Starts: 13 / 2 / 2024

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 09849829

Last Known Address: 3 Castle Howard Court,, , , , SPENNYMOOR,, DL16 7GJ

Conduct: Joanne Rogers (“Mrs Rogers”) failed to ensure that Hawk Shield Security Limited (“Hawk”) complied with its statutory obligations to make payments and submit returns as and when due to HMRC in respect of VAT from 07 July 2019 to 30 June 2022, the date the company ceased to trade, and in respect of PAYE for the 2021/2022 and 2022/23 tax years. Thereby causing Hawk to trade to the detriment of HMRC from 07 July 2019 to June 2022, resulting in a liability due to HMRC in respect of VAT and PAYE, at the date of Liquidation, in the amount of £159,667. VAT Hawk was registered for VAT with effect from 01 March 2019. HMRC records show that Hawk submitted returns for the quarters 05/19 to 12/21 with a total liability of £77,193.62. HMRC raised assessments for the 03/22 and 06/22 quarters totalling £31,669.85. As a result of Hawk’s failure to submit returns and make payments as and when due HMRC raised 5 surcharges totalling £9,671 HMRC records show that Hawk made 3 payments on 13 November 2020, 13 July 2021 and 16 July 2021 totalling £9,560 towards the ongoing VAT liability. At the date of liquidation HMRC have submitted a claim in the amount of £99,855 in respect of the VAT liability. PAYE/NIC HMRC records show that Hawk submitted returns for 2021/2022 tax year with a total charge of £68,715. Payments totalling £12,748 were made and allocated to the 2021/2022 tax year leaving an outstanding liability at the date of liquidation of £56,039 (including interest) HMRC records show Hawk submitted returns in respect of the 2022/2023 tax year for the months April and May 2022 with a total liability of £3,773. No payments were made in respect of these returns. COMPARITIVE TREATMENT A review of Hawk’s bank account between 28 October 2019 to Liquidation shows £1,706,222 paid in and £1,705,739 paid out. Of the £1,705,739 paid out £956,990 was paid to trade creditors and £584,977 was paid as wages. During the same period £12,748 was paid to HMRC in respect of PAYE for the 2021/2022 tax year and £9,560 was paid to HMRC in respect of VAT. At liquidation creditors totalled £270,929 of which £159,667 was owed to HMRC in respect of VAT and PAYE. 

This information is correct as at 23 / 1 / 2024

Name: Hawk Shield Security Limited

Date of Birth: 26 / 11 / 1979

Date Order Starts: 20 / 2 / 2024

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 09849829

Last Known Address: 3 Castle Howard Court, , , , Speenymoor, DL16 7GF

Conduct: Joanne Rogers (“Mrs Rogers”) failed to ensure that Hawk Shield Security Limited (“Hawk”) complied with its statutory obligations to make payments and submit returns as and when due to HMRC in respect of VAT from 07 July 2019 to 30 June 2022, the date the company ceased to trade, and in respect of PAYE for the 2021/2022 and 2022/23 tax years. Thereby causing Hawk to trade to the detriment of HMRC from 07 July 2019 to June 2022, resulting in a liability due to HMRC in respect of VAT and PAYE, at the date of Liquidation, in the amount of £159,667. VAT Hawk was registered for VAT with effect from 01 March 2019. HMRC records show that Hawk submitted returns for the quarters 05/19 to 12/21 with a total liability of £77,193.62. HMRC raised assessments for the 03/22 and 06/22 quarters totalling £31,669.85. As a result of Hawk’s failure to submit returns and make payments as and when due HMRC raised 5 surcharges totalling £9,671 HMRC records show that Hawk made 3 payments on 13 November 2020, 13 July 2021 and 16 July 2021 totalling £9,560 towards the ongoing VAT liability. At the date of liquidation HMRC have submitted a claim in the amount of £99,855 in respect of the VAT liability. PAYE/NIC HMRC records show that Hawk submitted returns for 2021/2022 tax year with a total charge of £68,715. Payments totalling £12,748 were made and allocated to the 2021/2022 tax year leaving an outstanding liability at the date of liquidation of £56,039 (including interest) HMRC records show Hawk submitted returns in respect of the 2022/2023 tax year for the months April and May 2022 with a total liability of £3,773. No payments were made in respect of these returns. COMPARITIVE TREATMENT A review of Hawk’s bank account between 28 October 2019 to Liquidation shows £1,706,222 paid in and £1,705,739 paid out. Of the £1,705,739 paid out £956,990 was paid to trade creditors and £584,977 was paid as wages. During the same period £12,748 was paid to HMRC in respect of PAYE for the 2021/2022 tax year and £9,560 was paid to HMRC in respect of VAT. At liquidation creditors totalled £270,929 of which £159,667 was owed to HMRC in respect of VAT and PAYE. 

This information is correct as at 1 / 2 / 2024

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