CompaniesInTheUK

MR Charles Frederick MATTHEWS

2 current appointments · 12 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.

Charles Frederick MATTHEWS

5 Years 0 Month(s)
Same company (no. 07858900) Same month of birth Name matched
Disqualified from
2020-07-23
Date of birth on record
February 1963

Mr Matthews Snr failed to ensure that LCMW complied with its statutory duties to file returns and make payments to HMRC as and when due and caused LCMW to trade to the detriment of HMRC from 07 February 2015 at the latest in respect of VAT and July 2015 in respect of PAYE and NIC until its liquidation on 02 February 2017. As a result, VAT in the sum of at least £1,149,869 (including surcharges and interest) and PAYE/NIC in the sum of at least £298,907 (including interest) was due as at liquidation. In that: VAT 1.1 No VAT returns were filed by LCMW for the VAT periods 12/14 to 09/16. As a result, HMRC assessed the total amount due for these periods at £71,582 (being undisputed and unchallenged by LCMW). 1.2 Additional assessments were raised by HMRC in December 2016 for the VAT periods 12/14 to 06/16 in relation to undeclared tax totalling £936,119 (this figure being based on deal sheets for sales and purchases between 01 October 2014 to 30 June 2016 provided by LCMW to HMRC) plus interest of £35,235. 1.3 HMRC raised surcharges for the periods 12/14 to 09/16 totalling £106,933. 1.4 From available information, no payments appear to have been made by LCMW to HMRC in respect of VAT towards the periods 12/14 to 09/16. 1.5 On liquidation, HMRC's total claim for outstanding VAT (including surcharges and interest) for the VAT periods 12/14 to 09/16 was £1,149,869. 1.6 Mr Matthews Snr was or ought to have been aware from at least May 2015 at the latest that LCMW had not complied with its obligations to file the relevant returns and information with HMRC. PAYE/NIC 1.7 RTI submitted by LCMW for the years 2015/16 and 2016/17 records that between April 2015 to November 2016 PAYE/NIC totalling £353,787 was due to HMRC (less the employers allowance). 1.8 Payments from LCMW totalling £57,316 were allocated by HMRC to the PAYE/NIC account for 2015/16 between 24 June 2015 and 07 January 2016, the last payment being made on 07 January 2016. 1.9 At the date of liquidation, HMRC was owed at least £298,907 (including interest of £2,436 for the period 2014/15) in respect of PAYE/NIC which had accrued from 22 July 2015 when payment for tax month 4 of 2015/16 was due in full. Comparative treatment 1.10 At liquidation, HMRC was the majority creditor with a total claim of £1,494,140. Trade creditors claimed £12,268 and other creditors claimed £59,948 (utilities and council tax) in the liquidation. 1.11 From 07 February 2015 to 02 February 2017, LCMW's bank statements show that it received receipts totalling £15,966,066 and expended £16,052,891 of which no payments appear to have been made to HMRC in respect of VAT and payments of £175,764 were made to HMRC in respect of PAYE/NIC. Over the same period, the sum of at least £315,605 was paid to Mr Matthews Snr.

Details

Occupation
Company Director
Nationality
British
Country of residence
England
Date of birth
February 1963
Correspondence address
Fourth Floor St James House, St James's Row, Burnley, Lancashire, England, BB11 1DR

Track record

11

companies, the first appointed in 2006. 8 are now dissolved, 2 still on the register.

5 of them are registered at the same address (BB11 1DR) — commonly an accountant, a shared office or a family business.

Appointments 14

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.