Case details for Graham Sharp

Name: Graham Sharp

Name: SHARP LEISURE CONSULTANCY AND BAR SERVICES LTD

Date of Birth: 31 / 1 / 1963

Date Order Starts: 3 / 2 / 2026

Disqualification Length: 6 Years 0 Month(s)

CRO Number: 11673699

Last Known Address: 18 Sealion Approach, , , , Colchester, C03 BAR

Conduct: From February 2019, when it commenced trading, to October 2023, when it ceased trading, Graham Patrick Sharp (“Mr Sharp”) failed to ensure that Sharp Leisure Consultancy and Bar Services Ltd (“Sharp Leisure”) registered for VAT when required to do so and failed to ensure that Sharp Leisure filed VAT returns when due, leading to a provisional unpaid VAT liability of £191,442, in that: • Sharp Leisure was incorporated on 13 November 2018 and is stated by Mr Sharp to have begun trading in February 2019, as a bar and restaurant. Mr Sharp was appointed as a director of Sharp Leisure upon incorporation and remained appointed until the date of its liquidation. • Sharp Leisure’s accounts for the period ending 29 November 2019 record its turnover as £182,390, a trading period of approximately 10 months. As such, Sharp Leisure breached the VAT registration threshold during the period, which was at that time £85,000 per annum. • Sharp Leisure’s accountant made a provision for a VAT liability in the 2018/19 accounts of £21,207 and advised Mr Sharp of this on 20 November 2020. Mr Sharp signed those accounts on the same date. • On 11 November 2021, in advance of asking Mr Sharp to approve and sign Sharp Leisure’s 2019/20 accounts, the accountant contacted Mr Sharp about his failure to register Sharp Leisure for VAT, stating that needed to be done and the outstanding VAT paid to HM Revenue & Customs (“HMRC”). The VAT provision was £61,830 as at 28 November 2020. • Mr Sharp failed to register Sharp Leisure for VAT or ensure the VAT owed was paid to HMRC. By October 2023, Sharp Leisure had ceased trading, and its accounts dated 28 November 2023 record its VAT provision had increased to £191,442. • Sharp Leisure entered voluntary liquidation on 05 September 2024 with a deficiency of £277,404 of which £191,442 related to its VAT liability. 

This information is correct as at 14 / 1 / 2026



If you believe this page contains any errors, please email legalservices@insolvency.gov.uk with details of the error that you have found.