A director of a poultry catching business has been barred from acting as a director for failing to deliver company assets to the liquidator of his business.
Darryl Glyn Martin, 42, of Flint, Clwyd, was also found to have paid his creditors ahead of VAT due, by Wrexham County Court.
Mr Martin failed to pay liquidators assets of his business, D&S Poultry, comprising money owed, cash and a vehicle estimated to be worth £18,314, the court heard.
He will be unable to serve as a director or form, promote or manage a company for seven years.
The business was placed into liquidation on 10 February 2012 owing £100,000 to creditors and £60,000 in VAT.
Robert Clarke, of 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.”