MR STUART HEMPLE

1 current appointment · 4 resigned

Director disqualification 1

A record on the Insolvency Service's register of disqualified directors matches this person's name and date of birth. Companies House publishes no reliable person identifier, so confirm on the official register before relying on it.

Stuart Hemple

4 Years 0 Month(s)
Same month of birth Name matched
Disqualified from
2022-07-12
Date of birth on record
April 1980

Stuart Hemple (“Mr Hemple”) caused Outdoor Building Group Limited (the “Company”) to trade to the detriment of Her Majesty’s Revenue & Customs (“HMRC”) in respect of Corporation Tax (“CT”) and Value Added Tax (“VAT”) from at least 31 July 2019 until liquidation in May 2021. As a result at liquidation HMRC were owed at least £401,687. In that: - The Company filed annual accounts for the period ended 31 July 2019 (the “2019 Accounts”). The 2019 Accounts listed creditors as including £150,818 due as Taxation and Social Security. - The Company filed annual accounts for the period ended 31 July 2020 (the “2020 Accounts”). The 2020 Accounts listed creditors as including £401,687 due as Taxation and social security and this remained due and outstanding at liquidation. Corporation Tax - The Company filed two CT returns for the periods ended 31 July 2019 and 31 July 2020 respectively, which declared a total liability due to HMRC of £36,940.85 both due for payment prior to May 2021. No payments were made by the Company and the liability remained outstanding at liquidation. VAT - The tax liabilities listed in the 2019 Accounts and the 2020 Accounts included unpaid VAT which remained due and outstanding at liquidation. - The Company filed VAT returns that declared total VAT liabilities of £226,408 for the period between 1 August 2019 and 31 July 2020. No payments were made by the Company and the liability remained outstanding at liquidation. - In the period between 01 August 2020 and cessation of trade the Company incurred further VAT liabilities but made no payment to HMRC. Comparative treatment of creditors/apportionment of income - Prepared accounts for the year ended 31 July 2019 show Taxation and social security of £150,818 and other creditors of £9,837, whereas accounts for the year ended 31 July 2020 show Taxation and social security of £401,687 and other creditors of nil. - Between 24 July 2020 and 30 April 2021, payments totalling £2,105,508.83 were made from the Company’s bank account of which £33,049 was paid to Mr Hemple, £47,223.18 was paid to a co-director, net £954,209.58 was paid to trade creditors & suppliers, net £246,344.03 was paid to a connected company, net £56,500 was paid to a second connected company, and Nil was paid to HMRC. - At liquidation the creditors comprised, HMRC estimated at £401,687, Bank £51,250, utility company £624 and trade creditors £7,454.

Details

Occupation
DIRECTOR
Nationality
SCOTTISH
Country of residence
SCOTLAND
Date of birth
April 1980
Correspondence address
CLYDESDALE HOUSE 300 SPRINGHILL PARKWAY, GLASGOW B, GLASGOW, SCOTLAND, G69 6GA

Track record

5

companies, the first appointed in 2010. All 5 are now dissolved.

Appointments 5

Why these appointments?

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Records that may be the same person 1

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.