Name: Arkadiusz KOZIKOWSKI

Name: ARCO LONDON LTD

Date of Birth: 19 / 1 / 1964

Date Order Starts: 14 / 7 / 2026

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 10054622

Last Known Address: 114, Powerscroft Road, , , London, E5 0PP

Conduct: During the period 07 September 2019 to 31 January 2023 (“VAT period”), Mr Arkadiusz Kozikowski (“Mr Kozikowski”) caused ARCO London Ltd (“ARCO”) to trade to the detriment of HM Revenue and Customs (“HMRC”) in respect of Value Added Tax (“VAT”), resulting in a VAT liability increase during the VAT period of £166,031. In addition, Mr Kozikowski caused ARCO to trade to the detriment of HMRC during the period 22 September 2019 to 31 January 2023 (“PAYE period”) in respect of Pay as You Earn, National Insurance Contributions and Student Loan Deductions (“PAYE”) and the Construction Industry Scheme (“CIS”), resulting in a PAYE liability increase of at least £96,838 during the PAYE period . In that: VAT: • During the VAT period ARCO submitted 15 VAT returns with a combined liability of £217,181. • During the VAT period surcharges applied by HMRC totalled £6,483 • During the VAT period payments made by ARCO to service historical VAT liabilities totalling £57,634 with payments made by ARCO to service ongoing VAT liabilities totalling £0. • Analysis of HMRC records show that during the VAT period, ARCO paid £57, 634 while bank account records show payments of £52,203 made to HMRC • During the VAT period ARCO’s VAT liability increased by £166,031 PAYE: • During the PAYE period, ARCO submitted PAYE/CIS returns for the months ending August 2019 to October 2022, with a combined liability of £125,535 • During the PAYE period a further sum of £1,103 was added to HMRC’s claim in respect of interest • During the PAYE period, ARCO’s PAYE liability was reduced by £8,405 as a result of employment allowance • During the PAYE period payments made by ARCO in respect of PAYE/CIS, including contributions to a Time to Pay Agreement (“TTP”), totalled £21,395. • Analysis of HMRC records show that during the PAYE period, ARCO paid £21,395 while bank account records show payments of £21,399 made to HMRC • During the PAYE period ARCO’s PAYE liability increased by £96,838. TTP Agreements: • On 19 March 2021 ARCO entered into a TTP with HMRC for £227,726. No payments were made by ARCO towards the TTP. • On 10 December 2021 ARCO entered into a second TTP with HMRC for £271,516. Following the initial 3 monthly payments made by ARCO no further repayment terms were agreed. Comparative treatment: • Accounts for the year ended 31 March 2020 records a PAYE/CIS liability of £46,075, a VAT liability of £43,776, unsecured creditors of £43,224 and a Corporation Tax (“CT”) liability of £10,818 • At the date of liquidation ARCO had liabilities totalling £346,292, of which VAT totalled £179,494, PAYE totalled £107,339, Banks totalled £36,241, an associated individual totalled £12,510, CT totalled £5,640 and trade creditors totalled £5,069 • Between 07 September 2019 and 31 January 2023, receipts into ARCO’s bank account totalled £2,233,559 (excluding returned payments) • Between 07 September 2019 and 31 January 2023 payments out of ARCO's bank account totalled £2,252,801 (excluding returned payments). Of that amount, £52,203 was paid to HMRC in respect of VAT and £21,399 was paid to HMRC in respect of PAYE 

This information is correct as at 24 / 6 / 2026

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