Name: Richard John BEAL

Name: LARTER BEAL LIMITED

Date of Birth: 1 / 9 / 1965

Date Order Starts: 17 / 3 / 2026

Disqualification Length: 5 Years 0 Month(s)

CRO Number: 11724346

Last Known Address: 69 Sandlands Road,, Walton on the Hill,, , , TADWORTH, KT20 7XB

Conduct: Dr Richard John Beal (“Dr Beal”) caused Larter Beal Limited (“LB”) to trade to the detriment of His Majesty’s Revenue and Customs (“HMRC”) by failing to make payments as and when they fell due in respect of VAT of £51,214 from 7 May 2019 to 7 May 2023 and in respect of CT of £74,640 from 01 October 2020 to 1 October 2023, when he knew or ought to have known that such failure to do so was a matter of misconduct, having previously been disqualified for the same misconduct. In that: • Dr Beal was disqualified as a director between 1 May 2015 and 31 October 2018 for trading to the detriment of HMRC while a sole director of Bretteal Limited. • Dr Beal repeated the same misconduct as a sole director of LB and traded to the detriment of HMRC in respect of Value Added Tax (“VAT”) from 07 May 2019 and Corporation Tax (“CT”) from 01 October 2020, despite his prior disqualification. VAT • LB registered for VAT with effect from 14 January 2019, with the first return for the quarter ended 31 March 2019 falling due for filing and payment on 07 May 2019. • The first return was filed late on 18 November 2019 and was not fully paid. • Of the 17 quarterly VAT returns submitted for periods ending 31 March 2019 to 31 March 2023, only one was filed on time and five were paid in full • The total amount of VAT due to HMRC in respect of the returns filed by LB was £84,250, and HMRC applied surcharges totalling £9,653. • Between 01 July 2019 and 28 October 2021, LB made payments totalling £42,689 to HMRC towards its VAT liability. • No payments were made for VAT after 28 October 2021. • HMRC issued a winding up petition against LB on 10 May 2024, resulting in a winding up order being made on 26 June 2024. • At liquidation, LB’s VAT liabilities were £51,214. CT • LB submitted annual CT returns for the periods from 12 December 2018 to 31 December 2022 totalling £71,344, with further amounts owing in respect of tax on the Directors Loan Account totalling £27,171. Additional charges for interest were imposed by HMRC totalling £11,955. • The return for the year ended 31 December 2019 was due for filing and payment on 01 October 2020. LB filed the return late, on 11 December 2020, and made payment late, on 29 June 2021. • The return for the year ended 31 December 2020 was due for filing and payment on 01 October 2021. LB filed the return late, on 17 December 2021, and made payments late, on 17 July 2022. • The returns for the years ended 31 December 2021 and 31 December 2022 were filed on time but remain unpaid. • No payments were made for CT after 17 July 2022. • At liquidation LB’s, CT liabilities totalled £74,640. Differential Treatment • Analysis of LB’s bank statements shows that between 07 May 2019(the date of the earliest HMRC filing default) and 10 June 2024 (the date on which the account was closed) payments totalling £478,363 were made to LB. • Of this sum, £390,178 was paid to Dr Beal and £78,519 was paid to HMRC. • Betweenthe last payment to HMRC on 14 July 2022 and liquidation on 26 June 2024, Dr Beal was paid £53,687. • LB had no creditors other than HMRC at liquidation. On 1 April 2015 Dr Beal offered an undertaking to the Secreaty of Sate to be disqualified from being a company director for a period of 3 years and 6 months following the liquidation of Bretteal Limited which he was a sole director, for trading to the detriment of HMRC. 

This information is correct as at 24 / 2 / 2026

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