Name: David Thomas Hayden

Name: HAYDEN'S KITCHEN AT THE GALLOWS LIMITED

Date of Birth: 9 / 11 / 1971

Date Order Starts: 1 / 5 / 2026

Disqualification Length: 4 Years  Month(s)

CRO Number: 12520612

Last Known Address: The Gallows, Wild House Lane, Milnrow, ROCHDALE, , OL16 3JW

Conduct: From 07 May 2023, when the VAT return for the quarter ending 30 March 2023 fell due, David Thomas Hayden (“Mr Hayden”) failed to ensure that Hayden’s Kitchen at the Gallows Limited (“Gallows”) complied with its statutory obligations to submit VAT returns to HMRC for at least 7 quarters. Mr Hayden also failed to ensure that Gallows made payments when due to HMRC, and caused Gallows to trade to the detriment of HMRC from at least 07 May 2023 in relation to VAT, resulting in £114,026.42 in respect of VAT being claimed by HMRC in the Liquidation; in that: VAT • Between 27 April 2023, the date Mr Hayden was appointed, and 06 February 2024 Gallows made 10 VAT payments through a debt collection agency which HMRC had engaged to deal with the company’s previous liabilities, these payments totalled £4,469.71. • While 10 payments were made by Gallows, they were applied to previous liabilities, and Gallows did not pay over any of the VAT collected during the period of Mr Hayden’s appointment as and when it fell due for payment. • Of the payments made during Mr Hayden’s appointment, £590.84 cleared the remaining tax liability on VAT period 06/22; £334.04 cleared the surcharge levied on period 06/22; and the remaining amounts, totalling £3,544.83, were applied to the outstanding liability relating to VAT quarter 09/22. • After the last payment was received on 06 February 2024, £10,162.28 of tax remained unpaid on VAT period 09/22 and the assessed tax, surcharges, penalties and interest relating to the rest of the following 8 quarterly VAT periods went completely unpaid. • Gallows submitted two VAT returns on 29 June 2023, these returns were for periods 06/22 and 09/22. No further VAT returns were submitted by Gallows during Mr Hayden’s period of appointment. • Mr Hayden wasn’t appointed when the return for period 12/22 fell due for submission, but on 07 May 2023, when the VAT return for the VAT period 03/23 fell due, Mr Hayden was the sole appointed director of Gallows and failed to ensure that Gallows complied with its statutory obligations to submit VAT returns. Subsequent to Mr Hayden’s failure to submit VAT returns HMRC assessed the VAT due for periods 03/23, 06/23, 09/23, 12/23, 03/24, 06/24, and 08/24. Comparative Treatment • Between Mr Hayden’s appointment on 27 April 2023 and Gallows entering liquidation on 14 August 2024, £558,072.12 was paid into Gallows’ bank account, of which £549,170.48 is attributable to card payment receipts and cash deposits, and £567,744.82 was paid out of the account. Of the amount paid out only £4,469.71 was paid to HMRC as described above. • At liquidation the Statement of Affairs signed by Mr Hayden on 14 August 2024 showed estimated total creditors of £137,951, of this amount HMRC’s liability was estimated at £123,151. Gallows’ second largest creditor listed on the Statement of Affairs was owed £5,000. During the same period in which Gallows paid HMRC £4,469.71, its second largest creditor was paid £41,400. In the period between Mr Hayden’s appointment and the liquidation, Gallows made payments directly to Mr Hayden and his spouse totalling £52,102.08, and further payments were made to holiday companies and associated holiday expenditure of £7,748.08. 

This information is correct as at 10 / 4 / 2026

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