Name: Ryan  Bowman

Name: LEMON BAR LIMITED

Date of Birth: 5 / 6 / 1989

Date Order Starts: 31 / 7 / 2025

Disqualification Length: 3 Years 6 Month(s)

CRO Number: SC726698

Last Known Address: Gordon Chambers,, 90 Mitchell Street,, , , GLASGOW,, G1 3NQ

Conduct: Ryan Bowman (“Mr Bowman”) caused Lemon Bar Ltd (“Lemon”) to trade to the detriment of His Majesty’s Revenue & Customs (“HMRC”) by failing to make payments as and when they fell due to HMRC between 22 July 2022 and 17 August 2023 in respect of Pay As You Earn Tax (“PAYE”) and a result HMRC was owed at least £217,341.88. In that: PAYE • The company was incorporated on 18 March 2022. • From 22 July 2022 onwards Lemon submitted Real Time Information (“RTI”) declaring PAYE totalling £217,341.88. No payments were made by the Company in respect of this liability. • Mr Bowman was the sole director of Lemon throughout this period • Mr Bowman sold Lemon for £1 on 17 August 2023, at a time when it appears Lemon had ceased trading. This sale included his resignation as director, as well as a transfer of Lemon’s sole share. No assets were included in the sale and the purchaser did not cause Lemon to recommence trading. As at 17 August 2023, the company owed £217,341.88 in respect of PAYE. Comparative Treatment • Between 22 July 2022 and 17 August 2023, Lemon received credits into its bank account totalling £1,692,638.04 and had debit payments totalling £1,703,952.35 • In the same period, £325,972.71 was paid to connected parties, £24,725 was paid to Mr Bowman, £915,262.85 was paid to staff and other payments total £394,416.52. • In the same period, only £102.73 was paid to HMRC, none of which related to PAYE. • At the date of liquidation, the company creditors were owed a total of £297,782.14 of which £246,348.73 was owed to HMRC. 

This information is correct as at 10 / 7 / 2025

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