Judie Thomas, 55, of Carmarthen, Wales, has been given a seven-year disqualification undertaking for failing to ensure that A&J Thomas Holdings Ltd submitted accurate VAT returns.

An investigation revealed that the company under-declared in at least six VAT periods from December 2011 to December 2013 and now owes HM Revenue & Customs £95,322.

Stephen Baxter, the official receiver who oversaw the investigations, said: “This disqualification demonstrates that directors who fail in their obligations and cause creditors to lose money can expect to be investigated by the Insolvency Service and enforcement action taken to remove them from the market place.”

Ms Thomas also failed to ensure that all VAT returns were submitted on time, with the earliest unpaid return being for September 2009.

Meanwhile, the company owes an additional £34,000 to its other creditors. 

Of these liabilities, a contractor is owed £32,977 and a trade creditor £1,023.

Incorporated in 2007, A&J Thomas Holdings Ltd went into liquidation in April 2015.

The company offered a range of services, including traditional or timber frame new builds, small to large building repairs and complete house renovations.

A&J Holdings Ltd is registered to Hamilton House, Hamilton Terrace, Milford Haven, Pembrokeshire, Wales, SA73 3JP.