CompaniesInTheUK

MR Stuart HEMPLE

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.

Stuart Hemple

4 Years 0 Month(s)
Same company (no. SC539354) 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

Nationality
British
Country of residence
Scotland
Date of birth
April 1980
Correspondence address
8 Herminston Road, Glasgow, North Lanarkshire, United Kingdom, G32 0LY

Track record

11

companies, the first appointed in 2010. 5 are now dissolved, 5 still on the register.

2 of them are registered at the same address (G1 2PS) — 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 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.