Case details for Andrew Stanley LUDLAM

Name: Andrew Stanley LUDLAM

Name: HEAVY TRANSPORT SOLUTIONS LIMITED

Date of Birth: 5 / 3 / 1966

Date Order Starts: 16 / 11 / 2021

Disqualification Length: 3 Years 0 Month(s)

CRO Number: 10218967

Last Known Address: 61 Chaldron Way,, Eaglescliffe,, , , STOCKTON-ON-TEES,, TS16 0SD

Conduct: Andrew Stanley Ludlam (“Mr Ludlam”) caused Heavy Transport Solutions Limited (“Heavy Transport”) to trade to the detriment of HM Revenue and Customs (“HMRC”) in respect of VAT from 07 March 2019 to at least 07 March 2020 during which Heavy Transport incurred liabilities totalling £104,951 in respect of VAT, and surcharges in that: - • Heavy transport entered into a ‘Time To Pay’ arrangement (“TTP”) with HMRC on 30 January 2019 at which point it had historical liabilities of £67,531. Heavy Transport agreed to pay £500 per week which would be applied by HMRC against the historic liability. Heavy Transport was also expected to meet its ongoing VAT liabilities whilst the TTP was in place. • Heavy Transport maintained payments under the TTP but failed to meet its ongoing VAT liabilities and the following liabilities were incurred: • VAT of £4,133 and surcharges of £620 were incurred for the tax period ending 31 January 2019 which was due for payment by 07 March 2019. • VAT of £6,002 and surcharges of £900 for the tax period ending 30 April 2019. • VAT of £9,219 and surcharges of £1,383 for the tax period ending 31 July 2019. • VAT of £26,237 and surcharges of £3,036 for the tax period ending 31 October 2019. • VAT of £46,453 VAT and surcharges of £6,968 for the tax period ending 31 January 2020. Differential treatment • Heavy Transport’s last professional prepared accounts as at 30 September 2018 recorded trade and expense creditors of £41,482. • As at 31 January 2019 HMRC’s VAT ledgers show Heavy Transport had an outstanding VAT liability of £70,640. • Between 07 March 2019 and 07 March 2020, Heavy Transport’s bank statements record receipt into the company’s bank account totalling at least £789,303. • Between 07 March 2019 and 07 March 2020 when liabilities from five VAT quarters were due for payment, Heavy Transport’s bank statements record receipts totalling at least £723,268. • HMRC’s ledgers show between 07 March 2019 and 07 March 2020, Heavy Transport made payments totalling £17,133 which were all allocated against the 01/18 VAT liability. No payments were made towards its ongoing liabilities. • HMRC’s ledgers show that as at 31 January 2020, Heavy Transport’s VAT liability totalled £146,819, of which £104,951 related to the period of the allegation. • As at 20 March 2020, Heavy Transport had two trade creditors totalling £20,000. 

This information is correct as at 26 / 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.