- Companies
- Groundworks and demolition
- Kinross
- A J McPherson Limited
A J McPherson Limited
- Company number
- SC504002
- Incorporated
- 22 Apr 201511 years trading
- Registered office
- Bonnie Brae Leslie Road, Scotlandwell, Kinross, KY13 9JE
- Nature of business
- Site preparation
A J McPherson Limited is a 11-year-old private limited company registered in Kinross, company number SC504002, one of the UK's groundworks and demolition companies. Its next accounts are due at Companies House on 31 January 2027, and the CT600 for the period to 30 April 2026 is due at HMRC on 30 April 2027.
Key dates
Worked out from the year end and filing history on the Companies House register.
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Finances
From each year's balance sheet filed at Companies House. Small companies do not have to publish turnover or profit, so these are balance sheet figures.
- Net assets up £53K (+67.1%) on the year before, to -£26K.
- Net assets rose in 5 of 9 year-on-year comparisons on record.
- Current assets of £145K against £319K owed within a year: 0.5 times cover.
- 7 employees on average, up from 5 the year before.
- Balance sheets on record for 10 years, 2016 to 2025.
Net assets by year
| Year end | Net assets | Cash | Current assets | Owed within a year | Employees |
|---|---|---|---|---|---|
| 30 Apr 2025 | -£26K | £145K | £319K | 7 | |
| 30 Apr 2024 | -£79K | £104K | £300K | 5 | |
| 30 Apr 2023 | £21K | £162K | £273K | 6 | |
| 30 Apr 2022 | £74K | £113K | £109K | 6 | |
| 30 Apr 2021 | £14K | £91K | £95K | 5 | |
| 30 Apr 2020 | £46K | £25K | £15K | 5 | |
| 30 Apr 2019 | £39K | £38K | £20K | ||
| 30 Apr 2018 | £14K | £24K | £22K | ||
| 30 Apr 2017 | £111 | £11K | £23K | ||
| 30 Apr 2016 | £4,868 | £11K | £14K | £13K |
Where A J McPherson Limited is registered
The registered office is in Kinross (KY13), in the Perth and Kinross local authority area, Scotland. Show KY13 9JE on a map.
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Also registered at this address
1 other company uses the same registered office as A J McPherson Limited.
- Cartmore Homes LtdBuilders
What happens if A J McPherson Limited files late
Companies House charges an automatic penalty the day after the deadline, and it rises the longer the accounts are late. These are the dates for this company's accounts due on 31 January 2027.
| Companies House | Accounts delivered | Penalty |
|---|---|---|
| Up to 1 month late | 1 Feb 2027 to 28 Feb 2027 | £150 |
| 1 to 3 months late | 1 Mar 2027 to 30 Apr 2027 | £375 |
| 3 to 6 months late | 1 May 2027 to 31 Jul 2027 | £750 |
| More than 6 months late | From 1 Aug 2027 | £1,500 |
Penalties double if the accounts were also late the year before.
| HMRC (CT600) | From | Penalty |
|---|---|---|
| 1 day late | 1 May 2027 | £200 |
| 3 months late | 30 Jul 2027 | another £200 |
| 6 months late | 30 Oct 2027 | HMRC estimates the tax and adds 10% of the unpaid tax |
| 12 months late | 30 Apr 2028 | another 10% of any unpaid tax |
For returns filed on or after 1 April 2026. Late three times in a row and the £200 penalties become £1,000 each.
Company details
As held on the Companies House register.
- Company number
- SC504002
- Status
- Active
- Company type
- Private limited company
- Incorporated
- 22 April 2015 (11 years ago)
- Registered office
- Bonnie Brae Leslie Road, Scotlandwell, Kinross, KY13 9JE
- Nature of business
- Site preparation (SIC 43120)
- Year end
- 30 April (accounting reference date)
- Accounts type
- Micro-entity
- Last accounts made up to
- 30 April 2025
- Last confirmation statement
- 22 April 2026
Filing notes for groundworks and demolition companies
Groundworks and demolition companies tend to own heavy plant, so capital allowances and hire purchase liabilities show up in both the accounts and the CT600.
Similar companies in Kinross
Other active groundworks and demolition companies registered in Kinross.
- G & J Demolition Limited2015
- Kevin Grant Plant Hire Ltd2015
- Don Maciver Agricultural Services Limited2015
- Newline Utilities (Scot) Limited2015
- Paragon Protection Systems Ltd2015
- Abacus Groundworks Edinburgh Ltd2015
- Active Traffic Management Solutions Ltd2015
- Stratum Groundworks Limited2016
All groundworks and demolition companies in Kinross · All trades in Kinross · Groundworks and demolition across the UK
Frequently asked questions
When are A J McPherson Limited's accounts due?
A J McPherson Limited's next accounts are due at Companies House by 31 January 2027 (in 110 days), covering the period to 30 April 2026.
When is A J McPherson Limited's CT600 due?
The CT600 for the period to 30 April 2026 is due at HMRC by 30 April 2027, 12 months after the period end. The corporation tax itself is payable earlier, by 1 February 2027.
Is A J McPherson Limited still trading?
A J McPherson Limited is listed as active on the Companies House register as of 1 Oct 2026. Active means it has not been dissolved or entered insolvency; it does not show whether it is currently taking on work.
What does A J McPherson Limited do?
A J McPherson Limited is registered under Site preparation (SIC 43120).
How old is A J McPherson Limited?
A J McPherson Limited was incorporated on 22 April 2015, 11 years ago.
What is the penalty if A J McPherson Limited files its accounts late?
Companies House charges £150 if the accounts are up to 1 month late, £375 up to 3 months, £750 up to 6 months and £1,500 after that, doubled if the previous year's accounts were also late. HMRC charges £200 for a CT600 filed a day late and another £200 at 3 months.
Official records
View A J McPherson Limited on Companies House for filed documents, officers and the full history.
Based on the Companies House register (snapshot 1 Oct 2026). Deadlines are worked out from the register and assume a standard accounting period; a change of year end or a short period moves them. This page is general information, not tax or accountancy advice.