Case details for Nicola Small

Name: Nicola Small

Name: Admirals Landing Limited

Date of Birth: 13 / 4 / 1971

Date Order Starts: 18 / 5 / 2026

Disqualification Length: 5 Years  Month(s)

CRO Number: 12313601

Last Known Address: 8, Melbourne Square, BRIDGWATER, , , TA6 4DA

Conduct: Between 24 November 2021 and February 2024, Nicola Jane Small (“Ms Small”) caused Admirals Landing Limited (“Admiral”) to not charge Value Added Tax (“VAT”) correctly on its sales, to provide inaccurate returns and to not make payments when due to His Majesty’s Revenue & Customs (“HMRC”), in that: • Ms Small was a formally appointed director of Admiral between 24 November 2021 and the date of its liquidation; • Admiral did not charge VAT on its takeaway sales between 1 April 2021 and 31 December 2023, and did not disclose those sales in VAT returns, resulting in an assessment by HMRC of £99,252; • £96,012 of this assessment was incurred during the period in which Ms Small was a formally appointed director and responsible for Admiral’s tax affairs and remains due at liquidation; • Admiral also failed to disclose its takeaway sales in its accounts or Corporation Tax returns, resulting in an assessment by HMRC of £137,682; • £135,077 of this assessment was incurred during the period in which Ms Small was an appointed director and remains due at liquidation; • Admiral ceased trading in February 2024 and went into creditors voluntary liquidation on 23 December 2024; • HMRC have claimed £354,702 in the liquidation, including surcharges, penalties and interest. Between March 2020 and 01 September 2020, and again between 24 November 2021 and February 2024, Nicola Jane Small (“Ms Small”) caused or allowed Admiral to trade as a public house without a Premises Licence and operate a food business without registering as such with the local authority, in that: • Ms Small was a formally appointed director of Admiral between 21 December 2019 and 01 September 2020, and again between 24 November 2021 and the date of its liquidation; • businesses are prohibited by the Licensing Act 2003 from selling alcohol or having alcohol under their control that they intend to sell unless they hold a valid Premises Licence; • a previous company of which Ms Small was a director had previously held a premises licence for the public house but this lapsed no later than 5 February 2019 when that company was dissolved; • Admiral did not have a premises license but traded as a public house and restaurant between March 2020 and February 2024; • companies which operate a food business are required by The Food Premises (Registration) Regulations 1991 to register with their local authority; • Admiral operated a food business between March 2020 and February 2024 without registering it with the local authority. 

This information is correct as at 27 / 4 / 2026



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