Name: Marcus Kemp

Name: JK DuctWork

Date of Birth: 21 / 5 / 1995

Date Order Starts: 6 / 8 / 2025

Disqualification Length: 3.6 Years Years 0 Month(s)

CRO Number: 11244442

Last Known Address: 21a Edendale Road,, , , , BEXLEYHEATH,, DA7 6RH

Conduct: Marcus Kemp (“Mr Kemp”) caused J.K. Ductwork Ltd (“JKD”) to trade to the detriment of HM Revenue and Customs (“HMRC”) in respect of PAYE/CIS between at the latest 22 February 2021 and 05 January 2023 resulting in a liability to HMRC of at least £676,450; in that PAYE/CIS • JKD submitted CIS returns for periods ended 05 December 2021 (due for payment 22 December 2021) through to 05 January 2023 showing liabilities in the sum of £440,190. • HMRC made Reg 13 determinations all issued 17 January 2022 for JKD for the periods ending 5 April 2019 to 5 April 2021 totalling £371,181. • From January 2022 to December 2022, JKD made payments in the sum of £134,921. • At liquidation, on 20 July 2023 the outstanding liability to HMRC in respect of PAYE/CIS totalled at least £676,450 Time to Pay • In January 2022 HMRC agreed a Time to Pay (TTP) agreement; current liabilities were not paid as and when due, and on the 27 July 2022 HMRC noted the TTP was broken. Differential Treatment • At liquidation JKD had outstanding liabilities of £916,631 of which £829,012 was in respect of HMRC liabilities the balance of £87,624 was owed to; the bank, the accountant and a firm providing advice; there were no trade creditors. • Between the date of the filed accounts 31 March 2021 to the date of liquidation, JKD Liabilities to HMRC had increased by £250,696 from £435,753 to at least £676,450 and liabilities to all (non-HMRC) creditors had fallen from £215,462 to £87,624 at liquidation. • Mr Kemp has confirmed that trade creditors were paid as their invoices became due. 

This information is correct as at 16 / 7 / 2025

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