Sorry I see that my answer was still in my text box and does not appear to have been sent to you.
Thanks for your help , yes it seem that the NI is the part which seems would have been a fairly big impact. so is this the same situation as the tax would you think ? that we may be able to reclaim the NI back.
The other director has now left a couple of weeks ago and the accountant is saying that it was on his instruction that he rearranged the payment structure for his payment.
one little question is that the first set of accounts have been prepared by the accountant but not submitted , (they are now approx. 3 weeks overdue) is there anything we could so before submitting them or is it more likely that we will have to submit them and try to challenge after submission