Name: Nauman Raja

Name: Entity-Trade Park Limited

Date of Birth: 19 / 4 / 1981

Date Order Starts: 5 / 5 / 2026

Disqualification Length: 3 Years  Month(s)

CRO Number: 10184906

Last Known Address: 3, Hooley Hill Walk, Audenshaw, MANCHESTER, , MANCHESTER

Conduct: Mr Nauman Rasul Raja (“Mr Raja”) failed to ensure that Entity-Trade Park Limited Ltd (“Entity”) complied with its statutory obligations to file VAT returns when required and to make payments when due to HM Revenue & Customs (“HMRC”) for VAT and Corporation Tax (“CT”). Mr Raja caused Entity to trade to the detriment of HMRC by failing to make payments as and when they fell due in respect of VAT of £45,521 from at least 08 July 2019 to cessation of trade in December 2023 and CT of £12,611 due for the year to 31 May 2018 due by 1 March 2019. This resulted in £57,948 being due to HMRC for unpaid VAT and CT taxes. In that: VAT • Entity was registered for VAT with HMRC on 01 May 2017. Entity was required to account for its VAT from that point. As sole director, Mr Raja was responsible for ensuring that Entity’s tax affairs were in order. • VAT returns from quarter May 2019 to the quarter ended August 2022 were filed late. • On 05 December 2019, a payment was made of £560 towards the VAT period May 2019, this was the last payment made towards Entity’s VAT liability. • According to HMRC Ledgers, Entity submitted VAT returns to HMRC for the quarters ending 31 May 2019 to 31 August 2022, declaring VAT due of £45,337. • HMRC Ledgers also detail assessments raised by HMRC in the absence of VAT returns for the quarters ended 30 November 2022 to the cessation of trade on 13 December 2023 totalling £9,769. • In the absence of payments from Entity in the VAT period HMRC have applied surcharges of £4,158 and penalties of £115. CT • At the liquidation date CT of £12,611 was due, which had accrued from the year ended 31 May 2018, which was due for payment by 01 March 2019. • One payment was made towards CT, of £500 on 24 July 2019, this was the last payment made towards Entity’s CT liability.. • A TTP was agreed with HMRC for CT on 02 March 2022, however this failed in September 2022 with no payments having been made. Comparative Treatment • Entity’s year-end 31 May 2019 accounts show that trade creditors were owed £31,574 and £29,057 was outstanding to HMRC. • By the liquidation date trade creditors were owed £9,733 and HMRC’s debt was at least £57,948 with respect of VAT and CT. • In the period from 01 June 2019 to the liquidation date Entity received income totalling £413,829, of which £7,810 was paid to HMRC. 

This information is correct as at 14 / 4 / 2026

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