T & M ENGINEERING LIMITED

Robert Mcgregor KENDRICK

June 1970

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

3 Years 6 Month(s)

Disqualification starts from

3 November 2025

Improper conduct which resulted in their disqualification

From 22 August 2019 in respect of Pay As You Earn and National Insurance Contributions (“PAYE/NIC”) and 07 January 2020 in respect of Value Added Tax (“VAT”) to 15 June 2023, Robert Mcgregor Kendrick (“Mr Kendrick”) caused T & M Engineering Limited (“TMEL”) to trade to the detriment of HM Revenue and Customs (“HMRC”), in that: Pay As You Earn and National Insurance Contributions (“PAYE/NIC”) • At 22 August 2019, the date that the amount owed for the month ending July 2019 fell overdue for payment, the outstanding liability to HMRC in respect of PAYE and NIC was £34,662.94. • For the months ending 05 August 2019 to 5 November 2022 a further £53,992.39 was incurred in respect of PAYE and NIC. • TMEL last made a payment of £5,077.11 towards the PAYE/NIC accounts on 22 July 2019 by cheque which was cleared by TMEL’s bankers on 26 July 2019. No other payment was made thereafter through to liquidation. Value Added Tax (“VAT”) • TMEL was registered for VAT scheme with effect from 01 March 2000. The VAT returns ought to be filed 1 months and 7 days after the end of the VAT quarter. • TMEL did not file the VAT returns for the quarters ended 08/19 to 08/22. In the absence of returns for the quarters ended 08/19 to 08/22, HMRC raised VAT assessments and surcharges for the quarters totalling £44,601.02 and £5,378.80 respectively. • TMEL made a payment of £2,406.95 towards the VAT accounts on 17 May 2021 which settled the tax assessment raised for the quarter ended 08/19 of £2,180 and reduce the tax assessment for the quarter ended 11/19 by £220.95. • The liability for the quarter ended 11/19 becomes due and payable by 07 January 2020. No other payment was made by TMEL towards the VAT accounts thereafter through to liquidation. • At Liquidation, £47,572.87 remains outstanding in relation to the VAT and surcharge liabilities covering the quarter ended 11/19 to the quarter ended 08/22. Detrimental treatment • HMRC is the largest creditor in liquidation. The outstanding PAYE, NIC VAT and VAT surcharges above totalled £136,512.14. Two other creditors filed claims totalling £1,387.74. • An analysis of TMEL’s banking transactions for the period 26 July 2019 to TMEL’s bank account closing date of 15 June 2023 shows that it received and paid out £475,244.99 and £461,905.84 respectively. A payment of £2,406.95 was made to HMRC VAT on 17 May 2021 during the period.