MR Daniel Ross PATCHETT

Disqualified from

2020-11-02

Date of birth on record

October 1988

1. Between the period 22 January 2018 to 2 November 2018 whilst being an un-discharged bankrupt, Daniel Ross Patchett (“Mr Patchett”) acted as a director of DRP Distribution Limited (“DRP”) when he knew or ought to have known he should not “directly or indirectly take part in or be concerned in the promotion, formation or management of a company, without leave of the court” which he did not seek, therefore in contravention of Section 11 of the Company Directors Disqualification Act 1986. 2. Mr Patchett caused DRP to trade to the detriment of HM Revenue & Customs (“HMRC”) in respect of VAT from at least 7 December 2017 to 2 November 2018, when DRP ceased to trade and during the periods when he was officially appointed as a director and also when acting as a director whilst an un-discharged bankrupt, in that: • HMRC records show that VAT returns were submitted up to quarter ending November 2018, with the VAT liability accruing from quarter ending 30 November 2017 for £26,253 with payment due on 7 December 2017. The only payment credited was for £10,000 on 14 September 2018 with a liability of at least £130,900 remaining at liquidation. • Analysis of the company bank statements for the period 1 September 2017 to liquidation disclose receipts totalling £2,513,633, with at least £2,426,212 being received from apparent trade customers and or third parties. • During this period expenditure also totalled at £2,513,633 of which a single payment of £10,000 was paid to HMRC in respect of VAT on 14 September 2018, with at least £2,038,276 paid to apparent trade customers and or third parties and payments noted as wages totalling £268,881. • As at the date of liquidation HMRC was owed £157,776 whereas other creditor claims, accrued from October 2018, totalled £51,584.