Name: Gaurangkumar Hasmukhbhai Patel

Name: ENIGMA FACILITIES MANAGEMENT LTD

Date of Birth: 18 / 3 / 1985

Date Order Starts: 18 / 8 / 2026

Disqualification Length: 9 Years 0 Month(s)

CRO Number: 11519136

Last Known Address: 70 Grafton Street, Failsworth, , , MANCHESTER, M35 9DW

Conduct: 1. Gaurangkumar Hasmukhbhai Patel (“Mr Patel”) failed to ensure that accounting books and records in respect of the VAT periods ended November 2020 to November 2021 for Enigma Facilities Management Ltd (“Enigma”) were delivered up to HMRC when required to do so, to the detriment of HMRC and Enigma, in that: • On 23 February 2022 HMRC gave Notice to Enigma, under Schedule 36 to the Finance Act 2008, to provide information and documents, for VAT review purposes, for the periods Nov 20, Feb 21, Aug 21 & Nov 21, comprising All sales ledgers, All purchase ledgers, Summaries of all VAT returns relating to the period detailing all outputs and all inputs that carried VAT, by 23 March 2022 • On 11 April 2022 HMRC issued a warning regarding Enigma’s failure to provide this information, with a request for a telephone call by 19 April 2022, and a warning that Enigma may be removed from the VAT register • On 15 June 2022 HMRC supplied a list of documents required to re-register Enigma for VAT, to be supplied by 29 June 2022, further extended on 17 July 2022 to 09 August 2022 • In the absence of the requested information and documents, HMRC have raised on Enigma – - Denied Input tax totalling £1,951,637.38 - Assessed under-declared Output VAT totalling £131,809.20 - Penalties arising from denied Input tax totalling £1,331,990.19 - Penalties arising from under-declared Output tax totalling £89,959.64 • HMRC’s claim in Enigma’s liquidation totals £3,943,556.14, of which £3,505,396.21 relates to Denied Input tax and Assessed under-declared Output VAT together with penalties arising therefrom. • The Statement of Affairs sworn in Enigma’s liquidation disclosed no assets. Other creditors in Enigma’s liquidation total £12,646.08. 2. Gaurangkumar Hasmukhbhai Patel (“Mr Patel”) failed to ensure that Enigma Facilities Management Ltd (“Enigma” and “the company”) maintained or preserved adequate accounting books and records or in the alternative he failed to deliver up adequate accounting books and records to the Liquidator, covering the period 01 June 2021, the date of his entering a Business Management Agreement with the company to Liquidation on 07 October 2022, the consequences of which are: • Enigma commenced trading on incorporation and prepared unaudited financial statements for the period ending 31 August 2019 disclosing a turnover of £1,608, for the year ending 31 August 2020 disclosing a turnover of £164,014 and for the year ending 31 August 2021 disclosing a turnover of £1,609,905. • Records delivered by Mr Patel to the Liquidator comprise, in addition to the above financial statements, P45’s for 15 members of staff, incomplete employee payroll records covering the period 2019 to 2021, VAT certificate and copy returns for periods ended February 2020 to August 2021 only. • Total credits to Enigma’s declared bank accounts, being sort code 400523 account number 91362046 over the period 25 September 2018 to 19 November 2021 total £4,718,108.37, sort code 040605 account number 16677549 over the period 01 September 2021 to 30 January 2022 total £5,833,661.29, sort code 608371 account number 66013061 over the period 16 December 2021 to 06 April 2022 total £3,912,644.46 and sort code 040605 account number 27025768 over the period 22 February 2022 to 24 August 2022 total £822,288.21. In all totalling £15,286,702.33. • In the absence of full accounting records it is not possible to confirm that all of the company’s bank accounts have been disclosed, that all trading has passed through the disclosed bank accounts, that there are no outstanding debtors at liquidation and that all payments made by the company were in respect of liabilities genuinely incurred in the course of the company’s trading, for the benefit of the company and its creditors. • The records are insufficient to allow the liquidator to discharge his statutory duties to investigate the company’s cause of failure and determine whether there may be assets realisable for the benefit of creditors. 

This information is correct as at 30 / 7 / 2026

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