Name: BENJAMIN LEE BARNES

Name: PB GRAPE LIMITED

Date of Birth: 16 / 9 / 1993

Date Order Starts: 24 / 2 / 2026

Disqualification Length: 10 Years Years 0 Month(s)

CRO Number: 1968472

Last Known Address: 48 Cusak Road, , , , Chelmer Village, CM2 6XH

Conduct: Benjamin Barnes (“Mr Barnes”) failed to ensure that PB Grape Limited (“PBG”) maintained and/or preserved adequate accounting records, or in the alternative, failed to deliver up to the joint Administrators, who subsequently became the joint Liquidators of PBG, such records as were maintained, with the consequence that it has not been possible to: • Establish the full nature of PBG’s trading activities from 04 February 2020, when trading began to 04 April 2022, the date of Administration. • Accurately determine the source of income into PBG’s bank accounts totalling at least £24,909,764 between 04 February 2020 and 31 January 2022. • Determine the purpose of the expenditure from PBG’s company bank accounts, in particular payments of £1,727,000 between 30 June 2021 to 16 November 2021 to Company A. • Verify whether book debtors of £2,063,438 as listed on PBG’s Statement of Affairs dated 26 April 2022, are an asset available to be realised for the benefit of creditors. Book debts of £250,621 have been collected by the joint Administrators/Liquidators. • Accurately determine PBG’s assets and liabilities. • Accurately determine the validity of HMRC’s claim of £8,073,046.Benjamin Barnes (“Mr Barnes”) failed to ensure that PB Grape Limited (“PBG”) complied with its statutory responsibilities to submit VAT and accurate PAYE/NIC returns to HM Revenue & Customs (“HMRC”), resulting in a HMRC investigation which determined that £4,379,548 was due in respect of VAT and £2,446,404 was due in respect of PAYE/NIC. In that: • PBG was registered for VAT with effect from the 3 December 2019. • PBG failed to submit VAT returns to HMRC and as a result, following HMRC’s investigation, VAT assessments totalling £4,379,548 were raised for the VAT periods 04/20 to 01/22. • Following investigation HMRC determined that in the period 06 September 2021 to 19 January 2022 PBG had underdeclared wages made to workers and, as a result, HMRC raised PAYE/NIC assessments totalling £2,466,404. • On 25 February 2022 HMRC obtained a freezing injunction against PBG to prevent it removing, disposing of, or diminishing in value its assets and, as a result at Administration, cash of £2,285,094 was frozen in PGB’s company bank accounts. • HMRC are PBG’s only known creditor in the liquidation with a claim of £8,073,046 (including penalties, charges, and interest). • Company records delivered up in respect of PGL are insufficient to confirm the true liability to HMRC. 

This information is correct as at 5 / 2 / 2026

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