Name: Harry Frank  Bushrod

Name: H & R BUILDING LTD

Date of Birth: 30 / 9 / 1988

Date Order Starts: 29 / 7 / 2025

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 11159540

Last Known Address: 2a Grayshott Close,, , , , SITTINGBOURNE,, ME10 4PU

Conduct: Harry Frank Bushrod (“Mr. Bushrod”) caused H & R Building Ltd (“H&R”) to trade to the detriment of HM Revenue & Customs (“HMRC”) from at least 30 November 2019 in respect of Corporation Tax (“CT”) and from at least 22 May 2020 in respect of the Construction Industry Scheme (“CIS”) resulting in tax liabilities of at least £279,014 at liquidation on 02 May 2023. In that: CT • H&R prepared financial year end accounts and submitted CT Returns to HMRC for the financial years ending 31 January 2019, 31 January 2020, 31 January 2021 and 31 January 2022 that disclosed CT liabilities of £2,375, £8,455, £26,675 and £34,969 respectively, resulting in total CT liabilities of £72,474 being accumulated in the four respective accounting periods. • H&R failed to make any payments against the CT liabilities due from the period ending 31 January 2019 (overdue for payment on 30 November 2019) onwards. CIS • For the year ending 2019/2020 H&R had outstanding CIS of £27,108 which would have been overdue by 22 May 2020 at the latest. It then went on to incur further liabilities of £52,051 for the year ending 2020/2021, £77,454 for 2021/2022 and £49,927 for 2022/2023. • HMRC has submitted a claim in the amount of £210,701 in respect of H&R’s CIS liabilities. Detrimental treatment • In comparison, an analysis of available bank statements shows that between 22 May 2020 and 02 May 2023 payments totalling £2,723,489 were credited to H&R’s bank account, £2,500 was paid to HMRC and £317,070 was used to pay creditors included in the Statement of Affairs. • HMRC have submitted a claim in the liquidation for £322,053 for PAYE/NIC/CIS, CT and VAT (including interest and charges). According to the Statement of Affairs all other creditors totalled £135,195. 

This information is correct as at 8 / 7 / 2025

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