- Companies
- Plumbers and heating engineers
- Selkirk
- Borders Refrigeration and Air Conditioning Ltd
Borders Refrigeration and Air Conditioning Ltd
- Company number
- SC722817
- Incorporated
- 10 Feb 20224 years trading
- Registered office
- Lauriston Lodge, Ettrickhaugh Road, Selkirk, Scottish Borders, TD7 5AX
- Nature of business
- Plumbing, heat and air-conditioning installation
Borders Refrigeration and Air Conditioning Ltd is a 4-year-old private limited company registered in Selkirk, company number SC722817, one of the UK's plumbing and heating companies. Its next accounts are due at Companies House on 31 December 2027, and the CT600 for the period to 31 March 2027 is due at HMRC on 31 March 2028.
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 down £20K (-371%) on the year before, to -£14K.
- Net assets rose in 1 of 3 year-on-year comparisons on record.
- Current assets of £5,086 against £16K owed within a year: 0.3 times cover.
- 2 employees on average during the year.
- Balance sheets on record for 4 years, 2023 to 2026.
Net assets by year
| Year end | Net assets | Cash | Current assets | Owed within a year | Employees |
|---|---|---|---|---|---|
| 31 Mar 2026 | -£14K | £5,086 | £16K | 2 | |
| 31 Mar 2025 | £5,326 | £22K | £17K | 2 | |
| 31 Mar 2024 | £18K | £26K | £9,314 | 1 | |
| 31 Mar 2023 | £7,460 | £6,983 | £13 | 1 |
Where Borders Refrigeration and Air Conditioning Ltd is registered
The registered office is in Selkirk (TD7), in the Scottish Borders local authority area, Scotland. Show TD7 5AX on a map.
Other trade companies in TD7
- C Thomson Builders LtdBuilders
- Border Bathrooms LtdFinishing trades
- River Cree LtdSpecialist contractors
- Craig Thomson Engineering LimitedMachinery repair and installation
- Douglas and Hardie Joinery LimitedJoiners and carpenters
- Tweedmount Homes LtdProperty developers
- Peach Clean Borders LtdCleaning companies
- KDC Electrical Contractors LtdElectricians
What happens if Borders Refrigeration and Air Conditioning Ltd 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 December 2027.
| Companies House | Accounts delivered | Penalty |
|---|---|---|
| Up to 1 month late | 1 Jan 2028 to 31 Jan 2028 | £150 |
| 1 to 3 months late | 1 Feb 2028 to 31 Mar 2028 | £375 |
| 3 to 6 months late | 1 Apr 2028 to 30 Jun 2028 | £750 |
| More than 6 months late | From 1 Jul 2028 | £1,500 |
Penalties double if the accounts were also late the year before.
| HMRC (CT600) | From | Penalty |
|---|---|---|
| 1 day late | 1 Apr 2028 | £200 |
| 3 months late | 30 Jun 2028 | another £200 |
| 6 months late | 30 Sep 2028 | HMRC estimates the tax and adds 10% of the unpaid tax |
| 12 months late | 31 Mar 2029 | 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
- SC722817
- Status
- Active
- Company type
- Private limited company
- Incorporated
- 10 February 2022 (4 years ago)
- Registered office
- Lauriston Lodge, Ettrickhaugh Road, Selkirk, Scottish Borders, TD7 5AX
- Nature of business
- Plumbing, heat and air-conditioning installation (SIC 43220)
- Year end
- 31 March (accounting reference date)
- Accounts type
- Micro-entity
- Last accounts made up to
- 31 March 2026
- Last confirmation statement
- 20 January 2026
Filing notes for plumbing and heating companies
Plumbing and heating companies frequently work under CIS for main contractors and also directly for homeowners, so turnover can mix CIS and non-CIS income.
Similar companies in Selkirk
Other active plumbing and heating companies registered in Selkirk.
All plumbing and heating companies in Selkirk · All trades in Selkirk · Plumbers and heating engineers across the UK
Frequently asked questions
When are Borders Refrigeration and Air Conditioning Ltd's accounts due?
Borders Refrigeration and Air Conditioning Ltd's next accounts are due at Companies House by 31 December 2027 (in 444 days), covering the period to 31 March 2027.
When is Borders Refrigeration and Air Conditioning Ltd's CT600 due?
The CT600 for the period to 31 March 2027 is due at HMRC by 31 March 2028, 12 months after the period end. The corporation tax itself is payable earlier, by 1 January 2028.
Is Borders Refrigeration and Air Conditioning Ltd still trading?
Borders Refrigeration and Air Conditioning Ltd 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 Borders Refrigeration and Air Conditioning Ltd do?
Borders Refrigeration and Air Conditioning Ltd is registered under Plumbing, heat and air-conditioning installation (SIC 43220).
How old is Borders Refrigeration and Air Conditioning Ltd?
Borders Refrigeration and Air Conditioning Ltd was incorporated on 10 February 2022, 4 years ago.
What is the penalty if Borders Refrigeration and Air Conditioning Ltd 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 Borders Refrigeration and Air Conditioning Ltd 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.