Name: Frederick Daniel Hall

Name: NULEAF PROJECTS LIMITED and HQBS LTD

Date of Birth: 28 / 9 / 1981

Date Order Starts: 6 / 10 / 2026

Disqualification Length: 4 Years 0 Month(s)

CRO Number: 11560017and10005429

Last Known Address: 7 Spinney Gardens, Cottier Grange, , , Prudhoe, NE42 5BZ

Conduct: Frederick Daniel Hall (“Mr Hall”) caused Nuleaf Projects Limited (“Nuleaf”) to trade to the detriment of His Majesty’s Revenue and Customs (“HMRC”) from at least 01 January 2021 until the cessation of trade in July 2023, resulting in losses to HMRC of at least £484,836. Mr Hall’s conduct in Nuleaf was a repeat of that which occurred in Mr Hall’s previous company insolvency. In that: VAT • Nuleaf registered for VAT with effect from 08 April 2019. • Analysis of HMRC records shows that as of 31 December 2020, Nuleaf’s liability for VAT was £3,726.   • Returns submitted for quarters covering the period ending 31 March 2021 to 30 September 2023 show total liabilities due of £245,404, including surcharges and penalties totalling £28,656. • Between 01 January 2021 and July 2023, Nuleaf made payments totalling £1,138 in respect of its VAT liability. • HMRC has submitted an updated claim in the liquidation amounting to £349,685 in respect of the VAT liability, which includes surcharges, penalties and interest totalling £37,573. PAYE • Analysis of HMRC records shows that as of 05 August 2021, Nuleaf’s liability for PAYE was £100. • Nuleaf submitted returns for the period 05 September 2021 to 05 August 2023 totalling £184,164 including employment allowance deductions totalling £10,000, and interest and penalties totalling £900. • Nuleaf made no payments in respect of its PAYE liability between 06 August 2021 and July 2023. • HMRC has submitted an updated claim in the liquidation amounting to £191,281, in respect of PAYE liability, including interest and penalties totalling £8,787. Corporation Tax • Analysis of HMRC records shows that Nuleaf’s liability for Corporation Tax (“CT”) for the period ending 30 September 2020 was £6,460. • CT for the tax periods ending 31 December 2020, 31 December 2021 and 31 December 2022 totalled £44,982, including penalties of £200. • Nuleaf made no payments in respect of its CT liability between 01 October 2020 and July 2023. • HMRC have submitted a claim in the Liquidation amounting to £51,442 in respect of CT liability, including penalties and interest totalling £1,443. Differential Treatment • Company accounts for the year ended 31 December 2021 show that HMRC were owed £101,841. Company accounts for the year ended 31 December 2022 show that the debt had increased by £279,030 to £380,871. The company ceased trading in July 2023, by which time the amount owing to HMRC had increased by a further £52,623 to £484,836. • Company accounts for the year ended 31 December 2021 show that other creditors were owed £472,098. Company accounts for the year ended 31 December 2022 show that the debt had increased by £136,576 to £608,674. The company ceased trading in July 2023, by which time the amount owing to other creditors had decreased by £279,939 to £328,735. • Analysis of Nuleaf’s bank statements from 01 January 2021 to liquidation shows £3,274,583 paid in and £3,277,838 paid out. • Of the £3,277,383 paid out, £2,269,304 was paid to trade creditors, £513,571 (net £501,071) was paid as wages, £171,888 (net £156,839) was paid to connected companies, and £114,108 (net £104,108) was paid to Mr Hall. • During the same period, payments of £208,967 (net £0) were made to HMRC. • According to the available information, Nuleaf went into liquidation with liabilities of £920,800 (net of assets realised to date of £342). HMRC has filed a claim in the liquidation of £592,407, of which £349,684 is due to HMRC in respect of VAT; £191,281 is due to HMRC in respect of PAYE/NIC; and £51,442 is due to HMRC in respect of Corporation Tax. Other creditors were owed £328,735. • Previous Insolvency • HQBS Ltd ("HQBS”) entered a creditors voluntary liquidation on 14 September 2022. Mr Hall caused HQBS to trade to the detriment of HMRC from at least 06 November 2019 until Liquidation, resulting in losses to HMRC of at least £348,802. In that: VAT • HQBS registered for VAT with effect from 01 July 2016. • Analysis of HMRC records shows that as of 31 January 2021, HQBS’s liability for VAT was £23,127.   • A return submitted for quarter ending 04/21 shows total liabilities due of £18,641, including a surcharge of £888. • HMRC raised assessments for the quarters ending 10/21 and 04/22 to 09/22, with a total liability of £163,639, including surcharges and interest totalling £10,170. • HQBS made no payments in respect if its VAT liability between 1 February 2021 and September 2022. • HMRC has submitted an updated claim in the liquidation amounting to £186,766 in respect of the VAT liability, which includes surcharges and interest totalling £10,657. PAYE • Analysis of HMRC records shows that as of 05 November 2019, HQBS’s liability for PAYE was £8,638. • HQBS submitted returns for the period 05 December 2019 to 05 August 2021 totalling £199,652. • Between 05 December 2019 and 05 August 2021, HQBS made payments totalling £4,319 in respect of its PAYE liability • HMRC has submitted an updated claim in the liquidation amounting to £205,990, which includes interest and penalties totalling £2,020. Differential Treatment • According to the Statement of Affairs, HQBS entered voluntary liquidation on 14 September 2022, with total liabilities of £755,902 (net of assets estimated to realise £12,168), £394,934 owed to HMRC and £373,136 owed to other creditors. • Analysis of HQBS’s bank accounts from 22 November 2019 to liquidation shows £2,991,107 paid in and £2,996,539 paid out. • Of the £2,991,107 paid out, £52,589 was paid to HMRC, £1,695,833 was paid to trade creditors, £663,225 was paid as wages, £140,868 was transferred between the two company bank accounts, £76,974 (net -£228,264) was paid to connected companies, and £345,050 (net £126,050) was paid to Mr Hall. • HMRC has filed an updated claim in the liquidation of £456,276, of which £186,766 is due to HMRC in respect of VAT; £205,990 is due to HMRC in respect of PAYE/NIC; and £63,520 is due to HMRC in respect of Corporation Tax. Other creditors were owed £373,226. Mr Hall’s repeated behaviour therefore caused a total loss to HMRC of at least £833,638. 

This information is correct as at 18 / 9 / 2026

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