Name: Claire Suzanne Wheeler

Name: Salvis Ds Limited

Date of Birth: 1 / 6 / 1976

Date Order Starts: 27 / 7 / 2026

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 13061014

Last Known Address: Flat A1005, 2a Chester Road, , , , MANCHESTER,, M15 4SA

Conduct: Claire Wheeler (“Ms Wheeler”) failed to ensure that Salvis DS Limited (“SDSL”) complied with its statutory and financial obligations to make payments and submit returns as and when due to HM Revenue and Customs (“HMRC”) in respect of VAT and PAYE, and caused SDSL to trade to the detriment of HMRC in respect of VAT between 30 June 2022 and 10 October 2023 and PAYE between 05 July 2022 and 10 October 2023 resulting in a liability of £285,750 due to HMRC. In that: VAT • Analysis of HMRC records shows that as of 30 June 2022, SDSL’s estimated liability for VAT was £21,657. • HMRC records show that SDSL submitted returns for the VAT periods ending 09/22 to 12/22 with a total liability of £91,353. • SDSL did not submit returns for the VAT periods ending 03/23 to 09/23 inclusive, therefore HMRC raised assessments totalling £101,717. • HMRC records show that SDSL made payments between 08 November 2022 and 22 March 2023 totalling £6,340. • As a result, SDSL’s VAT liabilities increased by £186,729 to £208,386 between 30 June 2022 and 10 October 2023 • HMRC have submitted an updated claim in the Liquidation amounting to £431,295 in respect of the VAT liability, including penalties of £12,731 and assessments for the VAT periods ending 12/23 to 11/24 of £210,178, which relate to periods after SDSL ceased trading. PAYE • Analysis of HMRC records shows that as at 05 July 2022, SDSL’s liability for PAYE was £22,716. • HMRC records show that PAYE of £158,088 was due for the periods 06/22 to 10/23 inclusive, excluding interest totalling £520. • HMRC records show that SDSL made payments between 04 January 2023 and 24 March 2023 totalling £36,958. • As a result, SDSL’s PAYE liabilities increased by £99,021 to £121,737 between 05 July 2022 and 10 October 2023. • HMRC have submitted an updated claim in the Liquidation amounting to £122,257 in respect of PAYE liability, including interest of £520. Comparative treatment • A review of SDSL’s bank account between 04 May 2022 and 10 October 2023 shows £2,379,417 paid in and £2,379,417 paid out. • Of the £2,379,417 paid out, £817,389 was paid to trade creditors, £557,604 was paid as wages, £569,392 was paid to connected companies, £347,646 was paid to SDSL’s directors and £32,000 was paid to a connected party. • During the same period, a total of £55,386 was paid to HMRC in respect of VAT and PAYE. • Analysis of HMRC records shows that as at 05 July 2022, HMRC liabilities for VAT and PAYE totalled at least £44,373 and at 10 October 2023, HMRC liabilities for VAT and PAYE had increased by £285,750 to £330,123, including interest of £520. • Analysis of company records shows as at 31 December 2022, liabilities to trade creditors were £154,881 and at 30 October 2024, they had decreased by £73,640 to £81,241. • The last transaction on SDSL’s bank account was 10 October 2023. • According to the available information, SDSL went into liquidation with liabilities of £639,993. HMRC has filed a claim in the liquidation of £558,752, of which £431,295 is due to HMRC in respect of VAT, £122,257 is due to HMRC in respect of PAYE, and £200 is due to HMRC in respect of Corporation Tax. Other creditors were owed £81,241. 

This information is correct as at 6 / 7 / 2026

Name: Salvis Ds Limited

Date of Birth: 30 / 6 / 1971

Date Order Starts: 24 / 7 / 2026

Disqualification Length: 3 Years Years 6 Months Month(s)

CRO Number: 13061014

Last Known Address: Flat A105, 2a Chester Road, , , MANCHESTER, M15 4SA

Conduct: Maurizio Cecco (“Mr Cecco”) failed to ensure that Salvis DS Limited (“SDSL”) complied with its statutory and financial obligations to make payments and submit returns as and when due to HM Revenue and Customs (“HMRC”) in respect of VAT and PAYE, and caused SDSL to trade to the detriment of HMRC in respect of VAT between 30 June 2022 and 10 October 2023 and PAYE between 05 July 2022 and 10 October 2023 resulting in a liability of £285,750 due to HMRC. In that: VAT • Analysis of HMRC records shows that as of 30 June 2022, SDSL’s estimated liability for VAT was £21,657. • HMRC records show that SDSL submitted returns for the VAT periods ending 09/22 to 12/22 with a total liability of £91,353. • SDSL did not submit returns for the VAT periods ending 03/23 to 09/23 inclusive, therefore HMRC raised assessments totalling £101,717. • HMRC records show that SDSL made payments between 08 November 2022 and 22 March 2023 totalling £6,340. • As a result, SDSL’s VAT liabilities increased by £186,729 to £208,386 between 30 June 2022 and 10 October 2023 • HMRC have submitted an updated claim in the Liquidation amounting to £431,295 in respect of the VAT liability, including penalties of £12,731 and assessments for the VAT periods ending 12/23 to 11/24 of £210,178, which relate to periods after SDSL ceased trading. PAYE • Analysis of HMRC records shows that as at 05 July 2022, SDSL’s liability for PAYE was £22,716. • HMRC records show that PAYE of £158,088 was due for the periods 06/22 to 10/23 inclusive, excluding interest totalling £520. • HMRC records show that SDSL made payments between 04 January 2023 and 24 March 2023 totalling £36,958. • As a result, SDSL’s PAYE liabilities increased by £99,021 to £121,737 between 05 July 2022 and 10 October 2023. • HMRC have submitted an updated claim in the Liquidation amounting to £122,257 in respect of PAYE liability, including interest of £520. Comparative treatment • A review of SDSL’s bank account between 04 May 2022 and 10 October 2023 shows £2,379,417 paid in and £2,379,417 paid out. • Of the £2,379,417 paid out, £817,389 was paid to trade creditors, £557,604 was paid as wages, £569,392 was paid to connected companies, £347,646 was paid to SDSL’s directors and £32,000 was paid to a connected party. • During the same period, a total of £55,386 was paid to HMRC in respect of VAT and PAYE. • Analysis of HMRC records shows that as at 05 July 2022, HMRC liabilities for VAT and PAYE totalled at least £44,373 and at 10 October 2023, HMRC liabilities for VAT and PAYE had increased by £285,750 to £330,123, including interest of £520. • Analysis of company records shows as at 31 December 2022, liabilities to trade creditors were £154,881 and at 30 October 2024, they had decreased by £73,640 to £81,241. • The last transaction on SDSL’s bank account was 10 October 2023. • According to the available information, SDSL went into liquidation with liabilities of £639,993. HMRC has filed a claim in the liquidation of £558,752, of which £431,295 is due to HMRC in respect of VAT, £122,257 is due to HMRC in respect of PAYE, and £200 is due to HMRC in respect of Corporation Tax. Other creditors were owed £81,24 

This information is correct as at 7 / 7 / 2026

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