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Company profile · Property developers

Caerus Periousia Ltd

Caerus Periousia Ltd is a 15-year-old private limited company registered in Glasgow, company number SC389879, one of 795 property development companies in Glasgow. Its next accounts are due at Companies House on 31 March 2027, and the CT600 for the period to 30 June 2026 is due at HMRC on 30 June 2027.

Active SC389879 Total exemption (full) accounts Glasgow Since 2010

Key dates

Worked out from the year end and filing history on the Companies House register.

Accounts due
31 Mar 2027
in 170 days
For the period to 30 Jun 2026
CT600 due
30 Jun 2027
in 261 days
Period 1 Jul 2025 to 30 Jun 2026
Corporation tax payment
1 Apr 2027
in 171 days
9 months and 1 day after the period end
Confirmation statement
17 Dec 2026
in 66 days
Last made up to 3 Dec 2025

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Financial snapshot, 2025

From the balance sheet at 30 June 2025, as filed at Companies House.

Net assets
£1M
-24.6% on the year before
Cash at bank
£450
-97.4% on the year before
Current assets
£3.3M
Employees
0
Average during the year, including directors

Caerus Periousia Ltd over the years

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 £341K (-24.6%) on the year before, to £1M.
  • Net assets rose in 1 of 9 year-on-year comparisons on record.
  • Current assets of £3.3M against £2.3M owed within a year: 1.5 times cover.
  • No employees reported for the latest year (directors are often not counted as employees).
  • Balance sheets on record for 10 years, 2015 to 2025.

Net assets by year

Net assets at each year end, 2015 to 2025£0£2M31 December 2015: net assets £2.3M201531 December 2016: net assets £1.1M201631 December 2017: net assets £213K201731 December 2018: net assets £67K201831 December 2019: net assets -£176K201931 December 2020: net assets £3.9M202031 December 2021: net assets £3.5M202131 December 2022: net assets £3M202230 June 2024: net assets £1.4M202430 June 2025: net assets £1M£1M2025
Net assets at each year end, 2015 to 2025£0£2M31 December 2015: net assets £2.3M'1531 December 2016: net assets £1.1M'1631 December 2017: net assets £213K'1731 December 2018: net assets £67K'1831 December 2019: net assets -£176K'1931 December 2020: net assets £3.9M'2031 December 2021: net assets £3.5M'2131 December 2022: net assets £3M'2230 June 2024: net assets £1.4M'2430 June 2025: net assets £1M£1M'25
Year endNet assetsCashCurrent assetsOwed within a yearEmployees
30 Jun 2025£1M£450£3.3M£2.3M0
30 Jun 2024£1.4M£17K£3M£1.6M0
31 Dec 2022£3M£158K£3.8M£834K0
31 Dec 2021£3.5M£80K£4.4M£970K1
31 Dec 2020£3.9M£1.8M£5.5M£1.5M1
31 Dec 2019-£176K£823K£8.7M£12M0
31 Dec 2018£67K£172K£1.7M£5.1M
31 Dec 2017£213K£185£44K£4.6M
31 Dec 2016£1.1M£1,039£1.9M£5.6M
31 Dec 2015£2.3M£864£390K£3.2M

Where Caerus Periousia Ltd is registered

Caerus Periousia Ltd's registered office on a map of the UK

The registered office is in Glasgow (G2), in the Glasgow City local authority area, Scotland. Show G2 4QE on a map.

Other trade companies in G2

What happens if Caerus Periousia 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 March 2027.

Companies HouseAccounts deliveredPenalty
Up to 1 month late1 Apr 2027 to 30 Apr 2027£150
1 to 3 months late1 May 2027 to 30 Jun 2027£375
3 to 6 months late1 Jul 2027 to 30 Sep 2027£750
More than 6 months lateFrom 1 Oct 2027£1,500

Penalties double if the accounts were also late the year before.

HMRC (CT600)FromPenalty
1 day late1 Jul 2027£200
3 months late30 Sep 2027another £200
6 months late30 Dec 2027HMRC estimates the tax and adds 10% of the unpaid tax
12 months late30 Jun 2028another 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
SC389879
Status
Active
Company type
Private limited company
Incorporated
3 December 2010 (15 years ago)
Registered office
247 West George ST, West George Street, Glasgow, G2 4QE
Nature of business
Development of building projects (SIC 41100)
Year end
30 June (accounting reference date)
Accounts type
Total exemption (full)
Last accounts made up to
30 June 2025
Last confirmation statement
3 December 2025
Charges (mortgages)
0 outstanding of 10 registered
Previous names
Excelsior Estates Limited (until 28 Jan 2014)
Exchangelaw (477) Limited (until 5 Dec 2013)

Filing notes for property development companies

Many property development companies are single-project vehicles. Stock of land and buildings sits on the balance sheet as work in progress until sale, and a company that has finished its project may become dormant rather than close.

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Frequently asked questions

When are Caerus Periousia Ltd's accounts due?

Caerus Periousia Ltd's next accounts are due at Companies House by 31 March 2027 (in 170 days), covering the period to 30 June 2026.

When is Caerus Periousia Ltd's CT600 due?

The CT600 for the period to 30 June 2026 is due at HMRC by 30 June 2027, 12 months after the period end. The corporation tax itself is payable earlier, by 1 April 2027.

Is Caerus Periousia Ltd still trading?

Caerus Periousia 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 Caerus Periousia Ltd do?

Caerus Periousia Ltd is registered under Development of building projects (SIC 41100).

How old is Caerus Periousia Ltd?

Caerus Periousia Ltd was incorporated on 3 December 2010, 15 years ago.

What is the penalty if Caerus Periousia 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 Caerus Periousia Ltd on Companies House for filed documents, officers and the full history.

Report an error on this page

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.

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