THE owners of a nursing home in Taunton underpaid 44 members of staff, according to HM Revenue and Customs.

Care West Country Ltd, trading as The Firs Nursing Home have been accused of underpaying the National Living and Minimum Wage.

The home, in Staplegrove Road, failed to pay a total of £472.92, equating to an average of £10.75 per worker.

The business is among 239 employers named and shamed for not paying enough to a total of 22,400 UK workers, leaving them £1.44 million out of pocket, according to figures published today (Friday) by the Government.

The back pay identified by HMRC was for more workers than in any previous single naming list and has generated record fines of £1.97 million.

The earliest underpayment dated back to 2011, with the most recent happening this year.

Business Minister Andrew Griffiths said: “Our priority is making sure workers know their rights and are getting the pay they worked hard for.

"Employers who don’t do the right thing face fines as well as being hit with the bill for backpay.

“The UK’s lowest paid workers have had the fastest wage growth in 20 years thanks to the introduction of the National Living Wage and today’s list serves as a reminder to all employers to check they are getting their workers’ pay right.”

The top 5 reasons for National Minimum and Living Wage underpayments in this round were:

  • taking deductions from wages for costs such as uniforms;
  • underpaying apprentices;
  • failing to pay travel time;
  • misusing the accommodation offset;
  • using the wrong time periods for calculating pay.

You can check out all the companies named by HMRC below.

1. Sportswift Limited, trading as Card Factory, Wakefield WF2, failed to pay £430,097.87 to 10,256 workers, with average arrears of £41.94 per worker.

2. T.J. Morris Limited, trading as Home Bargains, Liverpool L11, failed to pay £272,228.44 to 6,743 workers, with average arrears of £40.37 per worker.

3. John Stanley's Care Agency Limited, Tendring CO7, failed to pay £60,056.80 to 91 workers, with average arrears of £659.96 per worker.

4. Fosse Healthcare Limited, Leicester LE4, failed to pay £50,170.06 to 185 workers, with average arrears of £271.19 per worker.

5. ASAP 24/7 Ltd, Newcastle-under-Lyme ST5, failed to pay £41,166.31 to 74 workers, with average arrears of £556.30 per worker.

6. Methodist Guild Holidays Limited, trading as Christian Guild, Derbyshire Dales DE4, failed to pay £29,255.09 to 136 workers, with average arrears of £215.11 per worker.

7. AM 2 PM Recruitment Solutions (Birmingham) Limited, Birmingham B72, failed to pay £22,919.12 to 2,057 workers, with average arrears of £11.14 per worker.

8. Ms Hazel Weaver, trading as Orkney and Shetland Charters, Orkney Islands KW17, failed to pay £20,148.60 to 5 workers, with average arrears of £4,029.72 per worker.

9. The Navy, Army and Air Force Institutes, trading as NAAFI, Portsmouth PO1, failed to pay £19,909.16 to 60 workers, with average arrears of £331.82 per worker.

10. The Christian Conference Trust, Amber Valley DE55, failed to pay £15,479.62 to 28 workers, with average arrears of £552.84 per worker.

11. Drive Motor Retail Limited, trading as Drive Vauxhall, Leicester LE2, failed to pay £14,988.21 to 18 workers, with average arrears of £832.68 per worker.

12. Kent Mart Ltd, Medway ME1, failed to pay £14,850.38 to 14 workers, with average arrears of £1,060.74 per worker.

13. Bristol City Football Club Limited, trading as Bristol City F.C., Bristol BS3, failed to pay £14,342.73 to 50 workers, with average arrears of £286.85 per worker.

14. Wyevale Garden Centres Holdings Limited, trading as Wyevale Garden Centres, Hounslow TW8, failed to pay £14,296.58 to 2 workers, with average arrears of £7,148.29 per worker.

15. Spirit of 1873 Ltd, trading as Wakefield Trinity, Wakefield WF1, failed to pay £12,370.45 to 27 workers, with average arrears of £458.16 per worker.

16. G.Simmons & Sons Ltd, Walsall WS2 , failed to pay £11,688.35 to 4 workers, with average arrears of £2,922.09 per worker.

17. Kidderminster Care Limited, Wyre Forest DY10, failed to pay £10,521.42 to 8 workers, with average arrears of £1,315.18 per worker.

18. Mr Oliver Kerr, trading as Origin Fresh, Fermanagh and Omagh BT79, failed to pay £10,317.95 to 3 workers, with average arrears of £3,439.32 per worker.

19. Kare Plus National Limited, Telford and Wrekin TF3, failed to pay £9,580.61 to 45 workers, with average arrears of £212.90 per worker.

20. Abacus (Dawley) Ltd, trading as Abacus Childcare, Telford and Wrekin TF4, failed to pay £8,490 to 3 workers, with average arrears of £2,830 per worker.

21. Pringle's Care Services Limited, Ealing NW10, failed to pay £8,226.63 to 96 workers, with average arrears of £85.69 per worker.

22. Pakistan International Airlines Corporation, Hillingdon TW6, failed to pay £7,956.01 to 1 worker, with average arrears of £7,956.01 per worker.

23. Huddersfield Giants Limited, Kirklees HD1, failed to pay £7,801.70 to 24 workers, with average arrears of £325.07 per worker.

24. Gold Professional Valeting Ltd, Stoke-on-Trent ST6, failed to pay £7,770.76 to 4 workers, with average arrears of £1,942.69 per worker (under previous owners).

25. TLC (Car Care) Limited, Midlothian EH19, failed to pay £7,522.43 to 129 workers, with average arrears of £58.31 per worker.

26. Manchester Sale Rugby Club Limited, trading as Sale Sharks, Trafford M31, failed to pay £7,445.51 to 1 worker, with average arrears of £7,445.51 per worker.

27. Lyons Holiday Park Limited, Denbighshire LL18, failed to pay £7,321.01 to 12 workers, with average arrears of £610.08 per worker.

28. Sunnymead (Armagh) Limited, trading as Sunnymead Residential Home, Armagh City, Banbridge and Craigavon BT61, failed to pay £6,507.01 to 76 workers, with average arrears of £85.62 per worker.

29. Inno-Media Limited, Westminster W1C, failed to pay £6,494.71 to 10 workers, with average arrears of £649.47 per worker.

30. TC Carehome Limited, Argyll and Bute PA23, failed to pay £6,087.16 to 39 workers, with average arrears of £156.08 per worker.

31. Durham Cricket C.I.C., trading as Durham County Cricket Club, County Durham DH3, failed to pay £6,029.64 to 2 workers, with average arrears of £3,014.82 per worker.

32. One Stop Language Services Limited, Ealing W5, failed to pay £5,722.20 to 2 workers, with average arrears of £2,861.10 per worker.

33. Aspro Security Services Limited, West Lancashire WN8, failed to pay £5,617.60 to 107 workers, with average arrears of £52.50 per worker.

34. Mr Miqdad Salih, trading as Craftsman Hand Car Wash and Valeting, Coventry CV6, failed to pay £5,472.94 to 4 workers, with average arrears of £1,368.24 per worker.

35. Mr Ebrahim Sadiq Mustafa, trading as Soap Suds Car Wash, Stoke-on-Trent ST1, failed to pay £5,298.58 to 5 workers, with average arrears of £1,059.72 per worker.

36. Ozmen Limited, Sheffield S2, failed to pay £5,070.35 to 19 workers, with average arrears of £266.86 per worker.

37. Sugra Limited, trading as 247 Professional Health, Bradford BD9, failed to pay £5,061.26 to 1 worker, with average arrears of £5,061.26 per worker.

38. Airwright (Midlands) Ltd, Redditch B98, failed to pay £4,580.26 to 8 workers, with average arrears of £572.53 per worker.

39. Odeon and UCI Cinema Group Ltd, Manchester M1, failed to pay £4,438.92 to 237 workers, with average arrears of £18.73 per worker.

40. Alyth Halls Committee, Perth and Kinross PH11, failed to pay £4,416.30 to 1 worker, with average arrears of £4,416.30 per worker.

41. George Ronald Limited, trading as Marquis Court, Sunderland SR3, failed to pay £4,084.35 to 18 workers, with average arrears of £226.91 per worker.

42. SRK Limited, trading as Premier Nursery, Hillingdon UB8, failed to pay £4,065.69 to 1 worker, with average arrears of £4,065.69 per worker.

43. N Pashkaj Car Wash Limited, Southwark SE1, failed to pay £4,023.68 to 2 workers, with average arrears of £2,011.84 per worker.

44. Dromore Diocesan Trust, Armagh City, Banbridge and Craigavon BT65, failed to pay £3,844.98 to 3 workers, with average arrears of £1,281.66 per worker.

45. Mr Robert Louis Craig and Mrs Camille Craig, trading as Craig's Couriers, Falkirk FK6, failed to pay £3,798.29 to 2 workers, with average arrears of £1,899.15 per worker.

46. Skillcrown Homes Limited, Bromley BR2, failed to pay £3,618 to 1 worker, with average arrears of £3,618 per worker.

47. Nick's 76 Services Limited, trading as Nick's Car Wash, Conwy LL22, failed to pay £3,601.20 to 3 workers, with average arrears of £1,200.40 per worker.

48. R & N Partners Mr Laurence Helstrip, Mrs Barbara Helstrip, Mr Ian Helstrip, Mrs Debbie Fitzmaurice, Mrs Kelly Fitzgerald and Mrs Sarah Beswick, trading as Green Gables, Elmhurst & Oakdene Care Homes, Bradford BD12, failed to pay £3,578.80 to 72 workers, with average arrears of £49.71 per worker.

49. London Clubs Management Limited, trading as Alea Casino, Nottingham NG1, failed to pay £3,541.24 to 1 worker, with average arrears of £3,541.24 per worker.

50. Advanced Building (NW) Ltd, Salford M28, failed to pay £3,524.77 to 1 worker, with average arrears of £3,524.77 per worker.

51. Image on Food Limited, Shropshire TF9, failed to pay £3,514.74 to 14 workers, with average arrears of £251.05 per worker.

52. Braehead Foods Limited, East Ayrshire KA2, failed to pay £3,482.94 to 21 workers, with average arrears of £165.85 per worker.

53. Roe Park Holdings Limited, trading as Roe Park Resort, Causeway Coast and Glens BT49, failed to pay £3,399.28 to 46 workers, with average arrears of £73.90 per worker.

54. Trackars Limited, Belfast BT9, failed to pay £3,334.55 to 23 workers, with average arrears of £144.98 per worker.

55. Mrs April Louise Thompson and Miss Nicola Frances Thompson, trading as Baby Maids, Armagh City, Banbridge and Craigavon BT32, failed to pay £3,283.65 to 18 workers, with average arrears of £182.43 per worker.

56. Springmarsh Homes Limited, Bromley BR1, failed to pay £3,196.88 to 1 worker, with average arrears of £3,196.88 per worker.

57. Wylam Garage Limited, Northumberland NE46, failed to pay £3,132.29 to 1 worker, with average arrears of £3,132.29 per worker.

58. Premiere Coffee Limited, trading as Costa Coffee, Southampton SO14, failed to pay £3,116.85 to 41 workers, with average arrears of £76.02 per worker.

59. Mr Percy John Puddepha, Mrs Rosemary P Puddepha, Mr Brian J Puddepha and Ms Diana E Puddepha, trading as The Pines Hotel, Purbeck BH19, failed to pay £3,043.44 to 2 workers, with average arrears of £1,521.72 per worker.

60. Ms Julie Harris, trading as The Hair Shed, Hastings TN34, failed to pay £3,009.79 to 1 worker, with average arrears of £3,009.79 per worker.

61. Securiclean (UK) Limited, Northampton NN3, failed to pay £2,990.13 to 41 workers, with average arrears of £72.93 per worker.

62. Lawton Heath Ltd, trading as The Horseshoe Inn, Cheshire East ST7, failed to pay £2,921.51 to 1 worker, with average arrears of £2,921.51 per worker.

63. Mr Mohammed Ismail, trading as Tesco Hand Car Wash, Calderdale HX1, failed to pay £2,731.24 to 4 workers, with average arrears of £682.81 per worker.

64. Oak Grove Cabins Ltd, Derry City and Strabane BT47, failed to pay £2,728.35 to 1 worker, with average arrears of £2,728.35 per worker.

65. Carden Park Hotel Limited, Cheshire West and Chester CH3, failed to pay £2,656.01 to 70 workers, with average arrears of £37.94 per worker.

66. Kensington Hand Car Wash Limited, trading as Waves Car Wash, Kensington and Chelsea W14, failed to pay £3,758.56 to 13 workers, with average arrears of £289.12 per worker.

67. Advance Apparel Ltd, Barking and Dagenham RM9, failed to pay £2,634.34 to 4 workers, with average arrears of £658.59 per worker.

68. Khanna Enterprises (Oxford) Limited, trading as Best Western Linton Lodge Hotel, Oxford OX2, failed to pay £2,620.15 to 7 workers, with average arrears of £374.31 per worker.

69. Mr Kaine Anthony Smith, trading as KAS Electrical Services, Hinckley and Bosworth LE6, failed to pay £2,591.81 to 2 workers, with average arrears of £1,295.91 per worker.

70. Mr Lorenzo Berni, trading as Osteria San Lorenzo, Kensington and Chelsea SW3, failed to pay £2,590.20 to 8 workers, with average arrears of £323.78 per worker.

71. Brent Park Hand Car Wash Ltd, Brent NW10, failed to pay £2,463.23 to 5 workers, with average arrears of £492.65 per worker.

72. The Tilery Limited, trading as The Tilery Nursing Home, Fermanagh and Omagh BT92, failed to pay £2,423.50 to 33 workers, with average arrears of £73.44 per worker.

73. Scutt Beaumont Solicitors Ltd, Leicester LE1, failed to pay £2,395.64 to 8 workers, with average arrears of £299.46 per worker.

74. Eastbourne Area Parents' Action Group (Learning Disabilities), trading as Chalk Farm LDC, Eastbourne BN20, failed to pay £2,385.40 to 1 worker, with average arrears of £2,385.40 per worker.

75. C W King Fishers Day Nurseries Limited, Croydon CR2, failed to pay £2,296.81 to 8 workers, with average arrears of £287.10 per worker.

76. Accent on Education Limited, Newport NP20, failed to pay £2,293.23 to 9 workers, with average arrears of £254.80 per worker.

77. Azure East Midlands Limited, trading as Radisson Blu Hotel, North West Leicestershire DE74, failed to pay £2,144.06 to 8 workers, with average arrears of £268.01 per worker.

78. The Dundee Football Club Limited, trading as Dundee F.C., Dundee City DD3, failed to pay £2,134.84 to 4 workers, with average arrears of £533.71 per worker.

79. York Conferences Limited, York YO10, failed to pay £2,069.88 to 5 workers, with average arrears of £413.98 per worker.

80. Mr Kevin Walker, trading as Kevin Walker Family Butcher, Argyll and Bute G84, failed to pay £1,903.83 to 1 worker, with average arrears of £1,903.83 per worker.

81. Mr Desmond James Locke and Mrs Diane Helen Locke, trading as The Bull's Head, Guildford GU4, failed to pay £1,851.25 to 3 workers, with average arrears of £617.08 per worker.

82. Aingarth Rest Home Limited, Conwy LL28, failed to pay £1,836.60 to 9 workers, with average arrears of £204.07 per worker.

83. Glo Hair & Beauty Limited, Harrow HA1 , failed to pay £1,791.77 to 5 workers, with average arrears of £358.35 per worker.

84. Mr Stuart Rooke, trading as S R Motors, Carmarthenshire SA39, failed to pay £1,762.43 to 1 worker, with average arrears of £1,762.43 per worker.

85. The Internet Retailer Limited, Wealden RH18, failed to pay £1,730.66 to 6 workers, with average arrears of £288.44 per worker.

86. Mr Matthew Paul Adamson and Mr Steven Elliott Booth, trading as Search Point UK, Leeds LS15, failed to pay £1,681.50 to 17 workers, with average arrears of £98.91 per worker.

87. Mr Joseph Horsfall and Mr William Marshall Miller, trading as Ashgrove Park, Moray IV30, failed to pay £1,678.73 to 5 workers, with average arrears of £335.75 per worker.

88. Burrow Down Support Services Limited, Torbay TQ3, failed to pay £1,651.04 to 8 workers, with average arrears of £206.38 per worker.

89. Demrahh Play Ltd, trading as Mini Monsterz Scarborough, Scarborough YO11, failed to pay £1,647.17 to 1 worker, with average arrears of £1,647.17 per worker.;

90. Corus Hotels Limited, Milton Keynes MK1, failed to pay £1,636.79 to 18 workers, with average arrears of £90.93 per worker.

91. Grampian Catering Equipment Limited, Aberdeenshire AB41, failed to pay £1,594.63 to 1 worker, with average arrears of £1,594.63 per worker.

92. Aftec Electrical Services Limited, South Staffordshire WV10, failed to pay £1,585.85 to 1 worker, with average arrears of £1,585.85 per worker.

93. Doncaster Rovers Limited, trading as Doncaster Rovers F.C., Doncaster DN4, failed to pay £1,585.24 to 2 workers, with average arrears of £792.62 per worker.

94. Favotell Ltd, Westminster W1G, failed to pay £1,566.21 to 3 workers, with average arrears of £522.07 per worker.

95. Clarkson House Residential Care Home Ltd, Tameside OL6, failed to pay £1,563.75 to 1 worker, with average arrears of £1,563.75 per worker.

96. Genco Electrical Projects Limited, Kirklees HD1, failed to pay £1,563.01 to 2 workers, with average arrears of £781.51 per worker.

97. Personic Computers Limited, Bristol BS3, failed to pay £1,542.10 to 3 workers, with average arrears of £514.03 per worker.

98. Hypersync Limited, Newry, Mourne and Down BT34, failed to pay £1,518 to 1 worker, with average arrears of £1,518 per worker.

99. H.I. Lime Street Limited, trading as Holiday Inn Liverpool City Centre, Liverpool L2, failed to pay £1,502.91 to 8 workers, with average arrears of £187.86 per worker.

100. First Care Services Limited, Wolverhampton WV3, failed to pay £1,491.20 to 26 workers, with average arrears of £57.35 per worker.

101. Sprim V.I.P. Limited, Westminster SW1V, failed to pay £1,432.46 to 1 worker, with average arrears of £1,432.46 per worker.

102. Paul John Construction (Leicester) Limited, trading as Paul John Group, North West Leicestershire LE67, failed to pay £1,406.76 to 2 workers, with average arrears of £703.38 per worker.

103. House of Juniors Limited, Manchester M1, failed to pay £1,375.80 to 2 workers, with average arrears of £687.90 per worker.

104. Jordan Fishwick LLP, Cheshire East SK11, failed to pay £1,362.13 to 21 workers, with average arrears of £64.86 per worker.

105. Prem Construction Limited, Kettering NN14, failed to pay £1,309.57 to 1 worker, with average arrears of £1,309.57 per worker (under previous owners).

106. C B Electrical Contractors (S.E) Limited, Hastings TN38, failed to pay £1289.85 to 1 worker, with average arrears of £1,289.85 per worker.

107. Energy Care (UK) Limited, Bedford MK45, failed to pay £1,283.40 to 1 worker, with average arrears of £1,283.40 per worker.

108. Cleaning & Environmental Solutions Ltd, Ashfield NG16, failed to pay £1,275.88 to 11 workers, with average arrears of £115.99 per worker.

109. Mr Joel Adebayo, trading as Rainham Day Nursery, Havering RM13, failed to pay £1,267.50 to 1 worker, with average arrears of £1267.50 per worker.

110. Cargills Metro UK Limited, trading as Zordels, Gravesham DA12, failed to pay £1,243.13 to 1 worker, with average arrears of £1,243.13 per worker.

111. Mr Sotirios Bourmpos, trading as Sotiris Greek Specialist Pastries, Bristol BS1, failed to pay £1,240.60 to 1 worker, with average arrears of £1,240.60 per worker.

112. Elitex Limited, trading as Elitex Micros, Birmingham 6HN, failed to pay £1,210.83 to 1 worker, with average arrears of £1,210.83 per worker.

113. The Gurkha (Blackpool) Ltd, company changed name from Fishtail Inn Limited on 06/09/2017, trading as Gurkha Hotel Restaurant and Bar Gurkha Hotel Restaurant and Bar, Blackpool FY4, failed to pay £1,153.19 to 7 workers, with average arrears of £164.74 per worker.

114. The Northampton Town Football Club Limited, trading as Northampton Town F.C. Northampton NN5, failed to pay £1,121.64 to 85 workers, with average arrears of £13.20 per worker.

115. The Dorset Glass Co. Limited, Poole BH17, failed to pay £1,120.03 to 3 workers, with average arrears of £373.34 per worker.

116. Sussex Cricket Limited, Brighton and Hove BN3, failed to pay £1,087.81 to 2 workers, with average arrears of £543.91 per worker.

117. Mansion House Llansteffan Ltd, Carmarthenshire SA33, failed to pay £1,087.13 to 2 workers, with average arrears of £543.57 per worker.

118. Lodge Lane Car Wash Ltd, Liverpool L8, failed to pay £1,068 to 4 workers, with average arrears of £267 per worker.

119. Maid in Lytham Ltd, Fylde FY8, failed to pay £1059.30 to 13 workers, with average arrears of £81.48 per worker.

120. Vikings Sports Foundation Ltd, Halton WA8, failed to pay £1,026.47 to 1 worker, with average arrears of £1,026.47 per worker.

121. The Carroll Cleaning Company Limited, Calderdale HX4, failed to pay £1,024.04 to 110 workers, with average arrears of £9.31 per worker.

122. Andrew Baxter Hairdressing Limited, Nottingham NG5, failed to pay £986.58 to 2 workers, with average arrears of £493.29 per worker.

123. Anne Cleans Houses Limited, North Somerset BS20, failed to pay £970.99 to 12 workers, with average arrears of £80.92 per worker.

124. SAR Foods (UK) Ltd, trading as Kiplings, Calderdale HX6, failed to pay £939.87 to 8 workers, with average arrears of £117.48 per worker.

125. Newcastle Rugby Limited, trading as Newcastle Falcons, Newcastle upon Tyne NE13, failed to pay £933.55 to 140 workers, with average arrears of £6.67 per worker.

126. Gianvira Foods Limited, trading as Il Pavone, Glasgow City G1, failed to pay £911.39 to 25 workers, with average arrears of £36.46 per worker.

127. Arabia Monitor Limited, Barnet N3, failed to pay £895.71 to 1 worker, with average arrears of £895.71 per worker.

128. Beachlands Hotel Limited, trading as Beachlands Hotel, North Somerset BS23, failed to pay £875.75 to 2 workers, with average arrears of £437.88 per worker.

129. Indus Cuisine Limited, trading as Indus Indian Take Away, Plymouth PL2, failed to pay £874.70 to 1 worker, with average arrears of £874.70 per worker.

130. Mr Paul Henderson and Mrs Sarah Henderson, trading as 3 Wishes, East Dorset BH31, failed to pay £870.79 to 4 workers, with average arrears of £217.70 per worker.

131. Future Einsteins (Wakefield) Limited, trading as Future Einsteins Private Day Nursery, Wakefield WF1, failed to pay £832.85 to 5 workers, with average arrears of £166.57 per worker.

132. Watershed Care Services Limited, Surrey Heath GU15, failed to pay £823.39 to 2 workers, with average arrears of £411.70 per worker.

133. Eastwood Lodge Limited, Islington IG3, failed to pay £787.50 to 19 workers, with average arrears of £41.45 per worker.

134. Mayflower Valeting Ltd, Basildon SS14, failed to pay £766.69 to 6 workers, with average arrears of £127.78 per worker.

135. Fashion Time UK Ltd, Leicester LE5, failed to pay £765.30 to 11 workers, with average arrears of £69.57 per worker.

136. Integrated Guarding Solutions Limited, Bolton BL1, failed to pay £742.50 to 1 worker, with average arrears of £742.50 per worker.

137. Mr Laszlo Cseik and Ms Agnes Nagy, trading as Agi Pogi, Broxtowe NG9, failed to pay £735 to 1 worker, with average arrears of £735 per worker.

138. B B T H Limited, trading as Barvarian Beerhouse, City of London EC3N, failed to pay £722.92 to 12 workers, with average arrears of £60.24 per worker.

139. Motorcycle Transport Limited, trading as SOS Motorcycle Recovery, South Kesteven NG31, failed to pay £711.79 to 8 workers, with average arrears of £88.97 per worker.

140. Hostels (Scotland) Ltd., trading as Cowgate Tourist Hostel, City of Edinburgh EH1, failed to pay £704.01 to 2 workers, with average arrears of £352.01 per worker.

141. Amkare Limited, trading as Right at Home Solent, Fareham PO16, failed to pay £690.73 to 16 workers, with average arrears of £43.17 per worker.

142. Pro Build (Yorkshire) Limited, Bradford BD6, failed to pay £689.85 to 1 worker, with average arrears of £689.85 per worker.

143. Hillcrest Catering Co. Limited, trading as KFC, Camden NW3, failed to pay £680.81 to 3 workers, with average arrears of £226.94 per worker.

144. Mr Mohammed Hanif, trading as Alum Rock Road Post Office, Birmingham B8, failed to pay £672 to 1 worker, with average arrears of £672 per worker.

145. Port Vale Football Club Limited, trading as Port Vale F.C., Stoke-on-Trent ST6, failed to pay £659.15 to 9 workers, with average arrears of £73.24 per worker.

146. Mr Christian David Hadfield and Miss Janet Hadfield, trading as The Waterfront Hotel and Bistro, Dumfries and Galloway DG9, failed to pay £650.99 to 8 workers, with average arrears of £81.37 per worker.

147. Yellow Line Parking Ltd, trading as AppyParking, Hackney EC2A, failed to pay £621.60 to 1 worker, with average arrears of £621.60 per worker.

148. Mrs Meyanee Homnan, trading as Sew 4 Sure, Swansea SA1, failed to pay £616.36 to 2 workers, with average arrears of £308.18 per worker.

149. Revolution Bars Group plc, trading as Revolución de Cuba, Tameside OL6, failed to pay £613.37 to 61 workers, with average arrears of £10.06 per worker.

150. Mary Moppins Limited, Waveney NR33, failed to pay £611.37 to 85 workers, with average arrears of £7.19 per worker.

151. Crandale Consultants Limited, Aberdeen City AB10, failed to pay £605.14 to 1 worker, with average arrears of £605.14 per worker.

152. Louis James Dixon, trading as West Park Café, Cheshire East SK10, failed to pay £588.75 to 1 worker, with average arrears of £588.75 per worker.

153. Mrs Barbara Jayne Condliffe, trading as Condliffe Cleaning Services, Northumberland NE46, failed to pay £586.13 to 2 workers, with average arrears of £293.07 per worker.

154. Ever Healthcare Limited, Sheffield S6, failed to pay £585 to 1 worker, with average arrears of £585 per worker.

155. Mrs Sonia Crosby, trading as Perfection at 444, Bolton BL3, failed to pay £582.25 to 1 worker, with average arrears of £582.25 per worker.

156. Exact CNC (NI) Ltd, Newry, Mourne and Down BT35, failed to pay £576.16 to 17 workers, with average arrears of £33.89 per worker.

157. WY (Woodland Park) Limited, trading as Woodlands Park Hotel, Elmbridge KT11, failed to pay £571.11 to 20 workers, with average arrears of £28.56 per worker.

158. Miss Laura Colman, trading as Cherwell Competition Centre, South Oxfordshire OX3 , failed to pay £568.33 to 2 workers, with average arrears of £284.17 per worker.

159. Longham Distribution Limited, Broadland NR9, failed to pay £568.02 to 15 workers, with average arrears of £37.87 per worker.

160. Sheila Hodgkinson, trading as Molly Maid, Vale of White Horse OX1, failed to pay £564.56 to 9 workers, with average arrears of £62.73 per worker.

161. Mr Sean Gallacher, trading as Betty Boop Café, West Lothian EH47, failed to pay £558.53 to 3 workers, with average arrears of £186.18 per worker.

162. Woolston Social Club, Southampton SO19, failed to pay £523.13 to 1 worker, with average arrears of £523.13 per worker.

163. Chick Chicken Catford Ltd, Lewisham SE6, failed to pay £507.14 to 6 workers, with average arrears of £84.52 per worker.

164. Restaurant James Sommerin Limited, trading as Restaurant James Sommerin, Vale of Glamorgan CF64, failed to pay £487.57 to 1 worker, with average arrears of £487.57 per worker.

165. Care West Country Limited, trading as The Firs Nursing Home, Taunton Deane TA2 , failed to pay £472.92 to 44 workers, with average arrears of £10.75 per worker.

166. BC Arch Limited, trading as Arch Apprentices, Hammersmith and Fulham W6, failed to pay £461.20 to 1 worker, with average arrears of £461.20 per worker.

167. A Team PH Ltd, trading as Pizza Hut, Croydon SW16, failed to pay £460.69 to 1 worker, with average arrears of £460.69 per worker.

168. SSLink Limited, Mole Valley KT23, failed to pay £459.86 to 1 worker, with average arrears of £459.86 per worker.

169. Southview Leisure Park Limited, East Lindsey PE25, failed to pay £453.75 to 1 worker, with average arrears of £453.75 per worker.

170. The Black Horse Inn Restaurant with Rooms Ltd, trading as The Black Horse Inn, Calderdale HD6, failed to pay £453.59 to 3 workers, with average arrears of £151.20 per worker.

171. Mr Robert Louis Craig, trading as Craig's Courier Services, Falkirk FK6, failed to pay £447.94 to 1 worker, with average arrears of £447.94 per worker.

172. A&A Valeting Limited, Tamworth B79, failed to pay £442.35 to 2 workers, with average arrears of £221.18 per worker.

173. Davack Limited, trading as Mount Pleasant Care Home, Teignbridge TQ12, failed to pay £435 to 1 worker, with average arrears of £435 per worker.

174. Jash (CW) Limited, trading as Nisa Extra, Coventry CV5, failed to pay £432.20 to 2 workers, with average arrears of £216.10 per worker.

175. Brownlow Enterprises Limited, trading as Ventry Residential Care, Enfield N14, failed to pay £425.14 to 1 worker, with average arrears of £425.14 per worker.

176. Mr Gareth Kinnear, trading as Jacks Auto Care Kare, Fife KY7, failed to pay £422.80 to 1 worker, with average arrears of £422.80 per worker.

177. Haystack Hostels Ltd, City of Edinburgh EH2, failed to pay £408 to 1 worker, with average arrears of £408 per worker.

178. Aydy Dental Care Limited, trading as Paisley Dental Clinic, Renfrewshire PA1, failed to pay £402.63 to 1 worker, with average arrears of £402.63 per worker.

179. The Finesse Collection (DMH) Limited, trading as Donington Manor Hotel, North West Leicestershire DE74, failed to pay £402.31 to 7 workers, with average arrears of £57.47 per worker.

180. It's Clean Limited, trading as Unit 16, Claro Court Business Centre Unit 16, Harrogate HG1, failed to pay £399.57 to 1 worker, with average arrears of £399.57 per worker.

181. Ms Bhiniben Kashaubhai Modhwadiya, trading as Thorpe Road Convenience Store, Melton LE13, failed to pay £392.12 to 1 worker, with average arrears of £392.12 per worker.

182. Currency Solutions Limited, Southwark SE1, failed to pay £391.17 to 1 worker, with average arrears of £391.17 per worker.

183. Kentsmill Limited, trading as Subway, Birmingham B17, failed to pay £386.99 to 1 worker, with average arrears of £386.99 per worker.

184. R.J. Gook Limited, trading as Chapter One Restaurant Chapter One Restaurant, Bromley BR6, failed to pay £382.93 to 8 workers, with average arrears of £47.87 per worker.

185. Alpha Energy Direct Ltd, Manchester M12, failed to pay £370.13 to 1 worker, with average arrears of £370.13 per worker.

186. Benore Care Limited, trading as Benore Care Home, Fife KY5, failed to pay £367.63 to 41 workers, with average arrears of £8.97 per worker.

187. Care Remedies Limited, Eastbourne BN21, failed to pay £356.33 to 2 workers, with average arrears of £178.17 per worker.

188. Mr Abdul-Kayum Arain, trading as Al-Amin, Cambridge CB1, failed to pay £349.25 to 1 worker, with average arrears of £349.25 per worker.

189. Mr Nicholas James Chan, trading as Riverside Cantonese Restaurant, Cardiff CF11, failed to pay £346.39 to 8 workers, with average arrears of £43.3 per worker.

190. Mr Asa Dhaliwal, Mr Balvir Toor and Mr Pardeep Toor, trading as Wombourne Fish Bar, South Staffordshire WV5, failed to pay £340.31 to 2 workers, with average arrears of £170.16 per worker.

191. BHH Resorts Limited, trading as Barnsdale Hall Hotel, Rutland LE15, failed to pay £324.38 to 10 workers, with average arrears of £32.44 per worker.

192. Stadium Event Company (UK) Ltd, trading as Stadium Events, Leeds LS1, failed to pay £316.79 to 1 worker, with average arrears of £316.79 per worker.

193. Ananda Foods Ltd, North East Derbyshire S18, failed to pay £310.62 to 1 worker, with average arrears of £310.62 per worker.

194. Dr Omran Abbas, trading as The Heathway Dental Surgery, Barking and Dagenham RM10, failed to pay £301.20 to 1 worker, with average arrears of £301.20 per worker.

195. Beti Reilly (Hairstylists) Limited, Glasgow City G2, failed to pay £295.85 to 1 worker, with average arrears of £295.85 per worker.

196. Miss Linda Dykes, trading as Diamond Cleaning (What Can Shine Will Shine), Conwy LL22, failed to pay £294.17 to 11 workers, with average arrears of £26.74 per worker.

197. ARZ Management Limited, Southampton SO14, failed to pay £292.50 to 39 workers, with average arrears of £7.50 per worker.

198. Mr Piotr Antoni Zielinski, trading as Max Polish Shop, Carmarthenshire SA40, failed to pay £285.04 to 3 workers, with average arrears of £95.01 per worker.

199. Mr George Nicholl, trading as Nicholl Plaster Mouldings, Lisburn and Castlereagh BT6, failed to pay £281.70 to 1 worker, with average arrears of £281.70 per worker.

200. Mr Bujar Sejdini, trading as Hand Car Wash of Horsham, Horsham RH12, failed to pay £272.70 to 3 workers, with average arrears of £90.90 per worker.

201. Ms Karen Kennedy-Defaria, trading as Vanity Village, Glasgow City G3, failed to pay £270.03 to 1 worker, with average arrears of £270.03 per worker.

202. Mr Luis Magalhaes, trading as L & M Unisex Hair Salon L & M Unisex Hair Salon, Lambeth SW8, failed to pay £262.50 to 1 worker, with average arrears of £262.50 per worker.

203. H.M.L. Limited, trading as Langley Castle Hotel, Northumberland NE47, failed to pay £262.48 to 7 workers, with average arrears of £37.50 per worker.

204. Innpressive Bars Limited, trading as The Limehouse, North Somerset BS21, failed to pay £260.13 to 1 worker, with average arrears of £260.13 per worker 205. Blow Salons Limited, St. Helens WA10, failed to pay £259.33 to 2 workers, with average arrears of £129.67 per worker.

206. Oricom Limited, North Ayrshire KA11, failed to pay £259.21 to 2 workers, with average arrears of £129.61 per worker.

207. G.Williams & Son (Butchers) Limited , Gwynedd LL57, failed to pay £257.82 to 1 worker, with average arrears of £257.82 per worker.

208. Newton Fallowell (Lincoln) Limited, Lincoln LN2, failed to pay £255.64 to 1 worker, with average arrears of £255.64 per worker.

209. Wembley Vehicle Deliveries, company changed name from Ace Vehicle Deliveries Limited on 08/12/2017, Kirklees HD3, failed to pay £248.03 to 1 worker, with average arrears of £248.03 per worker.

210. Santa's Pizza Limited, Burnley BB10, failed to pay £241.12 to 3 worker, with average arrears of £80.37 per worker.

211. Ms Tracey Robertson, trading as Paw Prints, Calderdale HX3, failed to pay £239.89 to 8 workers, with average arrears of £29.99 per worker.

212. J Cleaning & Building Services Ltd, Aberdeenshire AB12, failed to pay £235.20 to 2 workers, with average arrears of £117.60 per worker.

213. Ginger Village Pubs Ltd, Hambleton DL6, failed to pay £233.55 to 1 worker, with average arrears of £233.55 per worker.

214. Care Relief Team Limited, Chesterfield S41, failed to pay £226.80 to 1 worker, with average arrears of £226.80 per worker.

215. Derbyshire County Cricket Club Limited, Derby DE21, failed to pay £225.16 to 1 worker, with average arrears of £225.16 per worker.

216. The Good Food Chain Limited, Stafford ST15, failed to pay £222 to 25 workers, with average arrears of £8.88 per worker.

217. The New Sandon Garage Limited, Cardiff CF24, failed to pay £220.73 to 1 worker, with average arrears of £220.73 per worker.

218. Souk Restaurants Limited, Camden WC2H, failed to pay £217.50 to 1 worker, with average arrears of £217.50 per worker.

219. Pass A Pizza Limited, trading as Domino’s Pizza, Lambeth SW2, failed to pay £213.83 to 2 workers, with average arrears of £106.92 per worker.

220. Heathfield House Nursing Homes Limited, Cherwell OX5, failed to pay £210 to 1 worker, with average arrears of £210 per worker.

221. Papa Dels London Limited, trading as Papa Del's, Haringey N6, failed to pay £209.32 to 1 worker, with average arrears of £209.32 per worker.

222. Mr Micro Osman Ali, trading as Tesco Hand Car Wash Tesco Hand Car Wash, Barnet NW2, failed to pay £197.62 to 4 workers, with average arrears of £49.41 per worker.

223. Project 360 Property Services Ltd, Leeds LS7, failed to pay £193.65 to 1 worker, with average arrears of £193.65 per worker.

224. Motion People Limited, Leicester LE1, failed to pay £191.25 to 1 worker, with average arrears of £191.25 per worker.

225. Roan Takeaway Food Limited, trading as Blue Water Fish and Chips, Enfield N14, failed to pay £180 to 3 workers, with average arrears of £60 per worker.

226. Cherrybridge Investments Ltd, trading as Cheshire Gap, Cheshire East SK11, failed to pay £176.71 to 2 workers, with average arrears of £88.36 per worker.

227. Chapter One Restaurant Limited, trading as Chapter One Restaurant, Bromley BR6, failed to pay £170.46 to 3 workers, with average arrears of £56.82 per worker (under previous owners).

228. N & P Cleaning Agency Limited, Wiltshire NE6, failed to pay £163.18 to 19 workers, with average arrears of £8.59 per worker.

229. K.M.H. Communications Limited, Tonbridge and Malling ME20, failed to pay £161.74 to 1 worker, with average arrears of £161.74 per worker.

230. City Group Managed Services Ltd, Preston PR2, failed to pay £154.48 to 19 workers, with average arrears of £8.13 per worker.

231. Coronet Services Limited, company name changed from Coronet Cleaning & Hygiene Services Limited on 14/12/17, North Lanarkshire G68, failed to pay £151.70 to 3 workers, with average arrears of £50.57 per worker.

232. A and Z Restaurant Company Limited, trading as The Chancery, City of London EC4A, failed to pay £148.09 to 3 workers, with average arrears of £49.36 per worker.

233. Lions Property Management Limited, Hackney EC1V, failed to pay £143.96 to 1 worker, with average arrears of £143.96 per worker.

234. Be Free and Fresh Limited, trading as Funky Juice, Hammersmith and Fulham SW6, failed to pay £117.04 to 1 worker, with average arrears of £117.04 per worker.

235. Jepps Care Ltd, Ashfield NG17, failed to pay £116.03 to 7 workers, with average arrears of £16.58 per worker.

236. Owens (Road Services) Limited, Carmarthenshire SA14, failed to pay £112.50 to 1 worker, with average arrears of £112.50 per worker.

237. Standon House Limited, trading as Standon Care Home, Tamworth B79, failed to pay £109.37 to 7 workers, with average arrears of £15.62 per worker.

238. Dog Day Leisure Ltd, trading as Wags Doggy Day Care, Salford M28, failed to pay £104.72 to 1 worker, with average arrears of £104.72 per worker.

239. Mishani Retail Limited, Fife KY8, failed to pay £102.19 to 1 worker, with average arrears of £102.19 per worker.