Case details for Sally Clare JONES

Name: Sally Clare JONES

Name: A & P TRANSPORT (WORCESTERSHIRE) LIMITED

Date of Birth: 2 / 7 / 1983

Date Order Starts: 18 / 11 / 2021

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 09902971

Last Known Address: 51 Mill Lane,, , , , KIDDERMINSTER,, DY11 6Y J

Conduct: Sally Clare Jones (“Miss Jones”) as the sole registered director of A&P Transport (Worcestershire) Ltd (“APTWL”) caused APTWL to trade to the detriment of HM Revenue and Customs (“HMRC”) from 08 February 2018 (when the Value Added Tax (“VAT”) liabilities for the VAT quarter ended 12/17 fell overdue for payment) and from 23 August 2018 (when the Pay As You Earn Income Tax and National Insurance Contributions (“PAYE/NIC”) liabilities for tax month ended 05 August 2018 fell overdue for payment), until APTWL was placed into liquidation on 02 December 2019. VAT • APTWL submitted VAT returns to HMRC for five VAT quarters ended: 12/17, 03/18, 06/18, 09/18 and 12/18, disclosing VAT liabilities totalling £127,518. HMRC applied surcharges totalling £8,676; • HMRC raised VAT assessments for the VAT quarters ended 03/19, 06/19 and 09/19 totalling £67,094 and applied surcharges to these periods totalling £10,064; • HMRC’s information show that VAT return of £13,590 for VAT quarter 03/18 was paid in full on 21 May 2018 and a payment of £19,000 was made on 08 August 2018 of which £17,963 was allocated by HMRC towards VAT quarter 09/17 and £1,037 towards VAT quarter 12/17. The oldest VAT liability at liquidation was for the VAT period ended 12/17 which fell overdue for payment to HMRC on 08 February 2018; • At liquidation APTWL’s VAT and surcharge liabilities totalled £200,539 of which at least £190,812 fell due for payment to HMRC prior to liquidation; PAYE/NIC • APTWL submitted monthly PAYE/NIC returns to HMRC for the month ended 05 August 2018 to the month ended 05 November 2019 disclosing liabilities totalling £123,148 due to HMRC; • APTWL submitted nine PAYE/NIC returns for the months ended 05 August 2018 to 05 April 2019 in period 2018/19 disclosing liabilities totalling £74,150. Payments totalling £30,454 were allocated against this period, leaving £43,697 outstanding at the date of liquidation. The oldest PAYE/NIC liability at liquidation was for the tax month ended 05 August 2018, which fell overdue for payment to HMRC on 23 August 2018; • APTWL submitted seven PAYE/NIC returns for the period 2019/20 disclosing liabilities totalling £48,998. Employment allowance credits of £3,000 were allocated against this period. No payments were allocated for this period, leaving £45,998 outstanding at the date of liquidation; • HMRC’s information show the last payment made by APTWL against it’s PAYE/NIC liability was on 06 January 2020 in the sum of £1,128 which was allocated to earlier tax period 2017/18; • HMRC’s claim at liquidation show APTWL’s PAYE/NIC liabilities totalled £98,634 of which at least £90,251 (including interest of £557) fell due for payment to HMRC prior to liquidation; • HMRC’s claim at liquidation show that £4,364 was owed in respect of PAYE/NIC for tax period 2017/18. APWTL made payments towards PAYE/NIC liability for this period in which HMRC allocated to later periods. For the purpose of this report, this period of claim has not been included; Differential Treatment • At the date of liquidation, the total amount owed to creditors (including employees of £43,215) is £373,616 of which £285,543 is owed to HMRC. This is broken down into £190,812 in respect of VAT, £90,251 in respect of PAYE/NIC and £4,217 in respect of Corporation tax and £263 in respect of interest accrued; • APTWL’s accounts for the year ended 31 January 2018 show liabilities to trade creditors of £114,724, other unsecured creditors (bank loans and overdrafts) of £14,893, social security and other taxes of £44,165 and VAT of £49,594. By the date of liquidation, liabilities to trade and expenses creditors decreased by £80,063, from £114,724 to £34,661, and bank loans and overdrafts decreased by £8,896, from £14,893 to £5,997. Whilst over the same period, liabilities to HMRC (including interest and penalties) in respect of VAT increased by £141,218 from £49,594 to £190,812 and liabilities in respect of PAYE/NIC and CT increased by £50,303 from £44,165 to £94,468; • In the period between 08 February 2018 and the date of liquidation APTWL’s bank statements show total payments of £2,273,358 of which £1,365,948 was paid to trade creditors and £144,523 was paid to HMRC in respect of PAYE/NIC and VAT. 

This information is correct as at 28 / 10 / 2021



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