A 45-year-old company director has denied seven counts of fraud over claims he promised to carry out work he could not deliver.
James Ross Alexander Graham, of Shore Road, Kirk Michael, pleaded not guilty to seven counts of fraud by false representation when he appeared at the Court of General Gaol Delivery on Friday.
Mr Graham, who is a director of A1 Sheds denies accepting money for work he knew he may not be able to do.
Seven people are said to have contacted the Isle of Man Office of Fair Trading with complaints.
It is alleged they paid deposits to A1 Sheds and that the money was accepted on the agreement to undertake work at properties.
However, it is alleged Mr Graham knew there was a serious risk he would be unable to complete the work, or that when he realised he would be unable to complete the work, he did not correct his previous representation.
The complainants allege they never received sheds or that some work was not completed to agreed standards.
The prosecution allege that deposits had been requested back and that the charges relate to a total in the region of £42,000.
The trial will take place in the autumn of next year and is likely to last 10 days. Mr Graham was bailed in the sum of £500, with conditions not to contact witnesses and not to leave the island without court consent.