CompaniesInTheUK

MR Barry John DEVINE

2 current appointments · 1 resigned

Director disqualification 1

A record on the Insolvency Service's register of disqualified directors matches this person's name and a company they were an officer of. Companies House publishes no reliable person identifier, so confirm on the official register before relying on it.

Barry Devine

3 Years 6 Month(s)
Same company (no. SC358074) Same month of birth Name matched
Disqualified from
2021-01-27
Date of birth on record
December 1978

Barry Devine (“Mr Devine”) failed to ensure that Images Entertainment Superstore Limited (“Images Entertainment Superstore”) complied with its statutory obligations to submit returns and payments to HM Revenue & Customs (“HMRC”) as and when due and caused Images Entertainment Superstore to trade to the detriment of HMRC in respect of Value Added Tax (“VAT”) from at least 07 May 2014 to 31 May 2018, the date the company ceased to trade, resulting in VAT liabilities at Liquidation totalling £72,122 (including surcharges and interest). Over this period, payments to other creditors were maintained. VAT • The company VAT debt at 06 May 2014 was £4,389. One return for the period 03/14, due 07 May 2014 was submitted 16 February 2016 in the sum of £1,886 and £283 surcharges, this remained unpaid at liquidation. • Images Entertainment Superstore failed to submit fifteen returns in respect of the VAT from the quarters 09/14 to 03/18. This raised estimated assessments in the sum of £45,127, surcharges of £6,769 and interest of £509. This remained unpaid at liquidation. • On 22 December 2016, HMRC issued Images Entertainment Superstore an Officers Assessment of £13,391, and civil penalties of £2,265 for the VAT returns 03/13, 06/13, 09/13 and 09/14. This remained unpaid at liquidation. • Over the period there was one payment to VAT of £1,000 made on 01 August 2016 and repayment from the return 06/14 of £1,497. Both amounts were set against debts previous to 07 May 2014. This left £72,122 outstanding at liquidation. Comparative Treatment • Analysis of the company’s bank account between 07 May 2014 and 31 May 2018, the date the company ceased to trade shows receipts of £496,874 and payments out of £503,429. Of the £503,429 paid out of the account; £359,095 was paid to trade and expenses, £132,457 in wages, £1,463 in bank charges and £9,414 bank payments. During this time Images Entertainment Superstore made one payment of £1,000 to HMRC in respect of VAT, leaving £72,122 outstanding at liquidation. • Claims submitted at liquidation totalled £125,674, of which HMRC have claimed £82,539.

Details

Occupation
Store Manager
Nationality
Other
Country of residence
Scotland
Date of birth
December 1978
Correspondence address
114 Netherwood Park, Deans, Livingston, West Lothian, Scotland, EH54 8RW

Track record

3

companies, the first appointed in 2009. 1 is now dissolved, 2 still on the register.

Appointments 3

Why these appointments?

Companies House does not publish a reliable identifier for a person. We group appointments by name and date of birth, so this list may be incomplete — the same person can appear under a different spelling or with no date of birth recorded.

Records that may be the same person 2

These are separate Companies House records that share details with this one. Companies House does not publish a reliable person identifier, so they may or may not be the same individual. Check before relying on this.