Within the previous 2 years, P was subject to a declaration issued by a court for fraudulent or wrongful trading before or during the wind up of an insolvent company.
Yn ystod y 2 flynedd flaenorol, roedd P yn ddarostyngedig i ddatganiad a ddyroddwyd gan lys am fasnachu twyllodrus neu fasnachu anghyfiawn cyn neu yn ystod dirwyn cwmni ansolfent i ben.