N SERGEANT SOLUTIONS LTD

NIA SERGEANT

April 1978

Disqualified from being a director because of their conduct for the period of

3 Years 6 Month(s)

Disqualification starts from

28 April 2021

Improper conduct which resulted in their disqualification

Nia Sergeant (“Ms Sergeant”) caused N Sergeant Solutions Limited (“the Company”) to trade to the detriment and at the risk of HM Revenue & Customs (“HMRC”) from 1 October 2016 in respect of Corporation Tax and from 7 June 2018 in respect of VAT, in that: 1. From 01 October 2016, being the date that it was first due, the Company failed to pay its Corporation Tax (“CT”) for the year ending 31 December 2015 and subsequent years ending 31 December 2016 and 31 December 2017 that total £31,262.56 including interest of £1,862.02. 2. The professionally prepared draft unaudited financial statements for the year ending 31 December 2018 show an additional CT liability of £10,844 taking the total sum outstanding to HMRC in relation to CT to £42,106. 3. From 07 June 2018 when payment for the VAT quarter ending 04/2018 was due, to the cessation of trading in December 2019, during which period the Company had filed VAT returns for the VAT quarters ended 04/18 to 07/19 in respect of the Company’s VAT affairs, the Company failed to make any payments towards the disclosed VAT liabilities totalling £22,362.32 and surcharges of £2,262.48. The last payment made by the Company toward its VAT liabilities was on 16 February 2018 which part paid the VAT liability for the 01/18 quarter. 4. The financial statements for the year ending 31 December 2018 showed an outstanding liability of £30,715 due by Ms Sergeant to the Company via her director’s loan account (“DLA”). This was an increase of £26,093 on the figure shown in the 2017 accounts and bank statements for the period 01 January 2019 to liquidation show that during this period Ms Sergeant withdrew a further £80,116 by bank transfer. Ms Sergeant has failed to repay the outstanding DLA to the Company. 5. During the period that Ms Sergeant had an outstanding DLA due to the Company and whilst she continued to withdraw funds throughout 2019, liabilities due to HMRC were not being paid but further liabilities were accruing.