# Martins Chocolatier Limited (06961394)

> Why UK company 06961394 went into administration, from the administrators' statement filed at Companies House, by companydig. Interactive version: https://companydig.co.uk/company/06961394

- **Status:** Administration ended
- **Administration began:** 2025-08-12
- **Administrators' firm:** Opus Restructuring
- **Formerly:** Nisi Dominus Limited; ALL Things Chocolate Gloucester Limited
- **Incorporated:** 2009-07-14
- **Location:** Milton Keynes
- **Industry:** 10821 Manufacture of cocoa and chocolate confectionery

## Why it went into administration

- HMRC / tax arrears

## From the administrators' statement

Opus Restructuring were first approached by the company on 15 July 2025. The Company recently had had a VAT inspection conducted by HMRC. The Company sold its goods via an online retailer. Input VAT was being reclaimed on the sales commission charged by the platform, unfortunately no such VAT was actually being charged and therefore HMRC issued a demand for payment of £744,321.00 on 1 August 2025.

This also meant the Company was not as profitable as it previously thought. The Company was unable to pay the VAT liability or generate sufficient future profits to pay HMRC.

No Moratorium under Part Al of the Act has been in force for the Company at any time within the period of 2 years ending with the day on which it entered Administration

Statement of proposals: https://find-and-update.company-information.service.gov.uk/company/06961394/filing-history/MzQ4MTk0NjgwM2FkaXF6a2N4/document?format=pdf&download=0
Companies House register: https://find-and-update.company-information.service.gov.uk/company/06961394

Contains public sector information from Companies House, licensed under the Open Government Licence v3.0.