A Radcliffe takeaway boss has been banned after her firm racked up more than £190,000 in debt including over £150,000 in taxes, a report has found.

Maria Bilal, 30, of Millet Street, Bury, failed to ensure that Grilled Hotspot (GH) on Outwood Road filed accurate VAT returns between June 2017 and September 2018 or make tax payments when due.

Government agency The Insolvency Service reported the firm owed £92,588 to HM Revenue and Customs (HMRC) during those VAT periods.

The payments remained outstanding even when the takeaway went into liquidation, figures show.

The report said GH, which began trading in April 2017, “should have submitted its first VAT return to HMRC in respect of the period ending June 2017 and quarterly thereafter”, but failed to do so.

The report said: “No returns were submitted to HMRC until January 15, 2019, when six returns were submitted disclosing liabilities totalling £45,464.

"An investigation by HMRC established that liabilities disclosed in the six VAT returns had been under-declared by £47,124.”

In January 2019, HMRC visited GH's authorised agent and following this Mrs Bilal failed to ensure the restaurant met financial and statutory obligations to submit VAT returns for the periods between December 2018 and June 2019 inclusive or make payments as and when due.

HMRC then raised assessments totalling £60,428 excluding interest, which remained outstanding when GH went into liquidation.

The report states: “HMRC visited the authorised agent of GH on January 10, 2019 to examine GH’s books and records for VAT purposes.

“On January 14, 2019, HMRC wrote to GH advising that with immediate effect GH must keep a record of daily gross takings, including all cash and card receipts.”

The Insolvency Service added GH “failed to file VAT returns for the three VAT periods 12/18 to 06/19 inclusive".

HMRC initially raised assessments totalling £23,818.

The report said: “When calculating the total under-declarations for the VAT periods 06/17 to 09/18 in September 2019, HMRC increased their assessments in respect of the 12/18 to 06/19 VAT periods by £36,610.

In January 2020, HMRC issued a winding up petition, an application to the court to close a company which cannot pay its debts, against GH, in the sum of £191,820, which included £153,016 in respect of the VAT periods from June 2017 to June 2019, excluding surcharges and interest.

The Insolvency Service reports that when the takeaway went into liquidation on March 5, 2020 the only other creditors detailed in the company’s statement of affairs were in respect of a director’s loan account in the sum of £2,377 and a bank overdraft worth £114.

Bank statements show that for the year ending March 31, 2018, GH received credits totalling £178,169.

For the year ending March 31, 2019, the restaurant received credits totalling £260,438.

And for the period ending October 31, 2019, the day prior to Mrs Bilal's resignation as a director, GH received credits totalling £172,559.

In July, Mrs Bilal was disqualified from being a company director for five years.