Name: Dale  Jones

Name: Stuff Over Frames Limited

Date of Birth: 8 / 9 / 1994

Date Order Starts: 3 / 9 / 2025

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 11674095

Last Known Address: 1 Holt Way,, , , , CHIGWELL,, IG7 4HL

Conduct: From 22 October 2020 in respect of Pay As You Earn and National Insurance Contributions (“PAYE/NIC”) and 7 November 2021 in respect of Value Added Tax (“VAT”) to 28 August 2023, Dale Thomas Dewis Jones (“Mr Jones”) caused Stuff Over Frames Limited (“SOFL”) to trade to the detriment of HM Revenue and Customs (“HMRC”), in that: Pay As You Earn and National Insurance Contributions (“PAYE/NIC”) • SOFL filed monthly tax returns for the tax month ended 5 October 2020 to the tax month ended August 2023. The total PAYE and NIC declared during the period is £17,176.29 for the 2020/21 tax year, £15,158.97 for the 2021/22 tax year, £14,514.71 for the 2022/23 tax year and £3,955.88 for the 2023/24 tax year. • Employment allowances totalling £14,457.08 was applied towards SOFL’s tax accounts in the 4 tax years which comprised of £4,000 each for the 2020/21 and 2021/22 tax years, £5,000 for the 2022/23 tax year and £1,457.08 for the 2023/24. • SOFL made one payment of £400 towards its PAYE and NIC accounts after 22 October 2020 in May 2023. • For the 2020/21 tax year, the available balance payment of £2,036.40 and the Employment Allowance of £4,000 were sufficient to fully settle the PAYE/NIC liabilities for Month 1 to Month 5 and partially paid the liabilities for Month 6; and leave an outstanding balance for the year of £11,139.89. The Month 6 liability became due and payable by 22 October 2020. • The outstanding balance payable for the tax years 2021/22 to 2023/24 after taking into account the employment allowances are £11,158.97, £9,514.71 and £2,498.80 respectively. • SOFL’s total PAYE/NIC liabilities which remain outstanding at liquidation for the 2020/21 to 2023/24 tax years are £34,312.37. Value Added Tax (“VAT”) • SOFL was registered for VAT scheme with effect from 01 April 2019 with the first VAT quarter being 06/19. The VAT returns for the quarters ended 09/21 to 03/23 were filed with HMRC declaring a total liability of £67,546.25. Surcharges totalling £9,628.13 were raised by HMRC for the quarters ended 09/21 to 12/22. • SOFL ceased trading in August 2023. The VAT return for the quarter ended 06/23 was not filed resulting in an assessment raised of £9,684.83. • SOFL made payments of £10,264.73 towards its VAT accounts from 7 November 2021 onwards. The total payments made were sufficient to fully settle the VAT liabilities to the quarter ended 06/21 and partially paid the liability for the quarter ended 09/21. The liability for the quarter ended 09/21 becomes due and payable by 07 November 2021. • VAT and surcharges totalling £85,726.97 for the quarters ended 09/21 to 06/23 remains outstanding at liquidation. Comparative treatment • HMRC is the largest creditor in liquidation. The outstanding PAYE, NIC VAT and VAT surcharges above totalled £120,039.34. Mr Jones’s signed Statement of Affairs stated liabilities due to SOFL’s bankers and trade creditors of £31,992.05 and £27,359.01 respectively. • An analysis of SOFL’s banking transactions for the period 23 October 2020 to 29 August 2023 shows that SOFL received £980,555.61 and paid out £970,140.75. During the period, £37,848.44 (£31,132.32 traced from the banking transactions plus £6,716.12 obtained from the VAT ledger) was paid to HMRC and £205,087.81 was paid to Mr Jones. 

This information is correct as at 13 / 8 / 2025

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