Name: TY ALEXANDER CROSSLEY

Name: BROOMHALL CASTLE MANAGEMENT LIMITED

Date of Birth: 15 / 12 / 1970

Date Order Starts: 20 / 3 / 2024

Disqualification Length: 3 Years 6 Month(s)

CRO Number: SC411440

Last Known Address: 50 Tarmangie Drive,, , , , DOLLAR,, FK14 7BP

Conduct: Ty Alexander Crossley (“Mr Crossley”) failed to ensure Broomhall Castle Management Limited (“Broomhall castle”) complied with its statutory obligations to submit returns and payments to His Majesty’s Revenue and Customs (“”HMRC”) and caused Broomhall Castle Management Limited (“Broomhall castle”) to trade to the detriment of HMRC from 7 November 2019 in respect to Value Added Tax (“VAT”) to a total of £397,291 and from 22 February 2020 in respect of Pay As You Earn (“PAYE”) totalling £71,052 until 2 August 2022 (“liquidation”) when the company ceased trading. In that: VAT On 6 November 2019 a payment of £4,409.82 was made towards VAT liabilities. As of 7 November 2019, the VAT liability was £75,114. Broomhall Castle submitted returns for the VAT quarters ended 30 August 2019 due 07 October 2019 to 30 November 2020 due 07 January 2021 disclosing a VAT liability of £39,095 and surcharges £169. No payments were made in relation to these liabilities. Broomhall Castle Management failed to submit returns in respect of the five VAT quarters ended 30 May 2021, due 07 July 2021, to 30 May 2022, due 07 July 2022. As a consequence, HMRC raised estimated assessments in the total sum of £248,014 and levied £38,308 in surcharges. A return charge of £455 was added for the 30 November 2018 period and an estimated assessment of £10,325 was withdrawn for the 30 August 2019 period. Over the period no payments were made to VAT debt leaving the sum of £389,920 outstanding at liquidation. PAYE/NIC On 15 February 2020 payment was received for the return for the period 5 December 2019. On the 16 February 2020 Broomhall Castle PAYE/NIC outstanding liability was £5,845 Broomhall Castle Management submitted Real Time Information (“RTI”) returns for the period ended 05 January 2020 to 05 July 2022 disclosing a PAYE/NIC liability of £76,057 against which Employment allowance of £10,850 applied. Leaving a PAYE/NIC liability of £71,052. Over the period no payments were made toward this PAYE/NIC debt leaving £71,052 outstanding at liquidation. Comparative Treatment Analysis of the company’s bank account between 7 November 2019 to 2 August 2022 shows income of £1,071,272 and withdrawals of £1,088,903. Of the £1,088,903 withdrawals from the account £352,929 was paid against trade and expense liabilities, £303,861 in wages, £30,981 in payments which cannot be classified from the bank statements, £10,648 in Bounce Back Loan repayments, £6,514 to HMRC for PAYE/NIC, £248,391 to Mr Crossley, £135,000 in rent payments, £200 cash withdrawals and £377 Bank charges. During this time Broomhall Castle made no payments to HMRC in respect of VAT. 6 trade creditor claims submitted at liquidation totalled £500,418 of which HMRC have claimed £475,647. Bank analysis shows that payments to the other creditors were maintained. 42 customer creditor claims submitted at liquidation totalled £12,233, from deposits taken and bookings not honoured. 

This information is correct as at 29 / 2 / 2024

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