Sponosr License Application refused - Reapplying after Chaning the Director

[kinduzr]

I applied for Sponsorship License for my compnay with good financials around 80K transactions in 6 months with closing balance above £30K. Home Office refused the application on wrong calculation made by caseworker. we applied for Error Correction but Home Office refused saying business is not genuine.
Now applying again for the same compnay but Director has been changed now. before it was a UK resident Director, and Now its Non UK resident Director.
the new director does not have NI Number and the Authotising person is a British National.
will it affect the application if a Director is Non UK resident ? or can we apply for the license with a Non Uk resident Director?
any advise will be appriciated.
thanks in advance