- Companies
- Groundworks and demolition
- Perth
- C D Mercer Limited
C D Mercer Limited
- Company number
- SC546086
- Incorporated
- 22 Sep 201610 years trading
- Registered office
- Ledaig, Luncarty, Perth, PH1 3HS
- Nature of business
- Site preparation
C D Mercer Limited is a 10-year-old private limited company registered in Perth, company number SC546086, one of the UK's groundworks and demolition 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 £136K (-113.7%) on the year before, to -£16K.
- Net assets rose in 4 of 8 year-on-year comparisons on record.
- Current assets of £42K against £214K owed within a year: 0.2 times cover.
- No employees reported for the latest year (directors are often not counted as employees).
- Balance sheets on record for 9 years, 2017 to 2026.
Net assets by year
| Year end | Net assets | Cash | Current assets | Owed within a year | Employees |
|---|---|---|---|---|---|
| 31 Mar 2026 | -£16K | £51 | £42K | £214K | 0 |
| 30 Sep 2024 | £120K | £786 | £56K | £115K | 4 |
| 30 Sep 2023 | £110K | £776 | £28K | £92K | 3 |
| 30 Sep 2022 | £90K | £771 | £72K | £114K | 4 |
| 30 Sep 2021 | £104K | £2 | £55K | £100K | 4 |
| 30 Sep 2020 | £55K | £46K | £69K | £99K | 4 |
| 30 Sep 2019 | £65K | £44K | £147K | ||
| 30 Sep 2018 | £22K | £25K | £112K | ||
| 30 Sep 2017 | £42K | £42K | £155K |
Where C D Mercer Limited is registered
The registered office is in Perth (PH1), in the Perth and Kinross local authority area, Scotland. Show PH1 3HS on a map.
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What happens if C D Mercer 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 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
- SC546086
- Status
- Active
- Company type
- Private limited company
- Incorporated
- 22 September 2016 (10 years ago)
- Registered office
- Ledaig, Luncarty, Perth, PH1 3HS
- Nature of business
- Site preparation (SIC 43120)
- Year end
- 31 March (accounting reference date)
- Accounts type
- Total exemption (full)
- Last accounts made up to
- 31 March 2026
- Last confirmation statement
- 4 November 2025
- Charges (mortgages)
- 1 outstanding of 1 registered
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 Perth
Other active groundworks and demolition companies registered in Perth.
All groundworks and demolition companies in Perth · All trades in Perth · Groundworks and demolition across the UK
Frequently asked questions
When are C D Mercer Limited's accounts due?
C D Mercer Limited's next accounts are due at Companies House by 31 December 2027 (in 444 days), covering the period to 31 March 2027.
When is C D Mercer Limited'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 C D Mercer Limited still trading?
C D Mercer 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 C D Mercer Limited do?
C D Mercer Limited is registered under Site preparation (SIC 43120).
How old is C D Mercer Limited?
C D Mercer Limited was incorporated on 22 September 2016, 10 years ago.
What is the penalty if C D Mercer 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 C D Mercer 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.