LATE ACCOUNTS - DIRECTORS BEWARE

from The Independent 29 February 2004

By Abigail Townsend

The former directors of Leeds United, including FTSE 100 hotels boss Richard North and Royal Mail chairman Allan Leighton, could be facing censure and possible disqualification if the football club succumbs to administration.

The club, which has debts of £81m, failed to secure an extension to a standstill agreement with bondholders on Friday and its shares were suspended from the London Stock Exchange. The failure to roll over the agreement took many by surprise and it is now understood that administration is imminent.

Should this happen, the club - currently at the bottom of the Premier League and facing relegation - will continue trading. But under the Company Directors Disqualification Act, the administrators will have to file reports with the Department of Trade and Industry on the actions of the club's directors.

Administrators file either "clean" reports, stating that the director was not involved in any wrongdoing, or "adverse" ones. These can cover a range of areas, from failing to file accounts on time and not paying Crown creditors, to negligence and fraud. The DTI has the power to disqualify directors and can pursue the matter through the courts if necessary.

The Independent


 

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