Darryl Glyn Martin, 42 of Flint, Clwyd, the sole director of D & S Poultry Limited, which provided a poultry catchers service was disqualified by Wrexham Country Court on from 28 January 2015.

Mr Martin’s disqualification follows an investigation by the Insolvency Service which found that he had treated HMRC detrimentally by paying trade creditors of D&S Poultry ahead of VAT between April 2009 and February 2012.

The investigation also found that Mr Martin had failed to account for or deliver up assets to the Liquidator with an estimated value of at least £18,314, comprising monies owed to D&S Poultry, cash and a motor vehicle. The disqualification order means that Mr Martin is not allowed to act as a director or take part in the management or control of any limited company until 2022, without leave of the court.

D & S Poultry Limited was placed into Liquidation on 10 February 2012 with an estimated deficiency to creditors in excess of £100,000 and an outstanding VAT bill of £60,000.

Commenting on Mr Martin’s disqualification, Robert Clarke, Group Head of Insolvency Investigations North at the Insolvency Service said: “Directors have a duty to ensure that their companies maintain proper accounting records, and, following insolvency, deliver them to the office-holder in the interests of fairness and transparency.

“Without a full account of transactions it is impossible to determine whether a director has discharged his duties properly, or is using a lack of documentation as a cloak for impropriety.”