Name: Cieran Derek Brewer

Name: CANYON RECRUITMENT LTD

Date of Birth: 7 / 5 / 1961

Date Order Starts: 27 / 2 / 2024

Disqualification Length: 6 Years 0 Month(s)

CRO Number: 10481751

Last Known Address: 22 PINFOLD LANE, NORTH LUFFENHAM, , , RUTLAND, LE15 8LE

Conduct: 1. Mr Brewer failed to ensure that the Company maintained, preserved and/or delivered up adequate accounting records with the result that it is not possible to determine: a) the true asset position of the Company, whether all creditors have been accounted for, whether all creditors have been treated fairly and if the Company’s HMRC liabilities were properly accounted for; b) if at liquidation, that the Company had no assets. The filed accounts for the year ending 30 November 2018 show fixed assets of £26,881 and current assets of £45,894. It is not known what happened to the assets at liquidation and if they had any value; c) that having failed to maintain a bank account in the name of the Company and deliver up the banks statements of the account used on the Company’s behalf, if all receipts and payments have been properly accounted for; d) that having made a claim of £30,000 against the Company at liquidation Mr Brewer has failed to provide any proof of the amount due to him. On 25 July 2019 a fixed and floating Debenture with a credit limit of £55,000 was created in favour of Mr Brewer over the Company thereby preferring Mr Brewer to other creditors. 2. Cieran Derek Brewer (“Mr Brewer”) failed to ensure that Canyon Recruitment Limited (“the Company”) complied with its statutory obligations as regards VAT, CIS and PAYE/NIC. In that: a) The Company, which had been trading since 01 December 2016, failed to make a single payment to HM Revenue & Customs (“HMRC”) in respect of the Company’s VAT, CIS, and PAYE/NIC liabilities; b) Having registered for VAT on 24 April 2017 the Company failed to submit a VAT return to HMRC until 03 January 2019 when VAT returns were filed for the quarters ending 02/18 and 05/18. Further VAT returns were submitted on 26 June 2019 in respect of the quarters 11/18 and 02/19. The Company failed to submit any further returns, leaving HMRC to raise three assessments; c) Following submission of the VAT returns the Company failed to make any payments to HMRC throughout trading in which at least nine VAT returns remained unpaid totalling £41,715.51 plus surcharges of £3,583.02; d) From 19 July 2018 to the date of liquidation the Company failed to submit all the CIS returns to HMRC, 17 CIS returns were due to be filed. The last filed return was for the month ending 05 June 2018. The calculations provided by the company accountants for the tax year 06 April 2018 to 05 April 2019 show the sum due to HMRC as £19,097 for CIS; e) The Company failed to file its PAYE/NIC returns in a timely manner; i) No returns were submitted in respect of PAYE/NIC until 06 April 2018. For the tax year ending 05 April 2019 the sum of £6,162.41 was due; ii) For the tax year ending 05 April 2020 the sum of £3,155.05 was due in which the Company failed to make any payments; iii) HMRC issued penalties totalling £300 for late submission of the returns. 

This information is correct as at 7 / 2 / 2024

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