- Companies
- Specialist contractors
- Fraserburgh
- Cumming Plant & Services Ltd
Cumming Plant & Services Ltd
- Company number
- SC792483
- Incorporated
- 14 Dec 20232 years trading
- Registered office
- 45 Provost Noble Avenue, Fraserburgh, Aberdeenshire, AB43 9EW
- Nature of business
- Other specialised construction activities n.e.c.
Cumming Plant & Services Ltd is a 2-year-old private limited company registered in Fraserburgh, company number SC792483, one of 9 specialist construction companies in Fraserburgh. Its next accounts are due at Companies House on 30 September 2027, and the CT600 for the period to 31 December 2026 is due at HMRC on 31 December 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 £5,435 (+303.1%) on the year before, to £3,642.
- Current assets of £6,945 against £17K owed within a year: 0.4 times cover.
- No employees reported for the latest year (directors are often not counted as employees).
- Balance sheets on record for 2 years, 2024 to 2025.
Net assets by year
| Year end | Net assets | Cash | Current assets | Owed within a year | Employees |
|---|---|---|---|---|---|
| 31 Dec 2025 | £3,642 | £3,116 | £6,945 | £17K | 0 |
| 31 Dec 2024 | -£1,793 | £3,015 | £4,976 | £19K | 0 |
Where Cumming Plant & Services Ltd is registered
The registered office is in Fraserburgh (AB43), in the Aberdeenshire local authority area, Scotland. Show AB43 9EW on a map.
Other trade companies in AB43
- Broch Laundry LtdCleaning companies
- SSZ Insulation LimitedInstallers
- Luminare Joinery LtdBuilders
- Muir Welding Services LimitedMachinery repair and installation
- Millar Contractors LtdJoiners and carpenters
- Rosehearty Services LtdLandscapers and gardeners
- K4 Property Maintenance LtdBuilders
- Gary Buchan Builders LtdBuilders
What happens if Cumming Plant & Services 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 30 September 2027.
| Companies House | Accounts delivered | Penalty |
|---|---|---|
| Up to 1 month late | 1 Oct 2027 to 31 Oct 2027 | £150 |
| 1 to 3 months late | 1 Nov 2027 to 31 Dec 2027 | £375 |
| 3 to 6 months late | 1 Jan 2028 to 31 Mar 2028 | £750 |
| More than 6 months late | From 1 Apr 2028 | £1,500 |
Penalties double if the accounts were also late the year before.
| HMRC (CT600) | From | Penalty |
|---|---|---|
| 1 day late | 1 Jan 2028 | £200 |
| 3 months late | 31 Mar 2028 | another £200 |
| 6 months late | 30 Jun 2028 | HMRC estimates the tax and adds 10% of the unpaid tax |
| 12 months late | 31 Dec 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
- SC792483
- Status
- Active
- Company type
- Private limited company
- Incorporated
- 14 December 2023 (2 years ago)
- Registered office
- 45 Provost Noble Avenue, Fraserburgh, Aberdeenshire, AB43 9EW
- Nature of business
- Other specialised construction activities n.e.c. (SIC 43999)
- Year end
- 31 December (accounting reference date)
- Accounts type
- Total exemption (full)
- Last accounts made up to
- 31 December 2025
- Last confirmation statement
- 13 December 2025
Filing notes for specialist construction companies
Specialist contractors often work under CIS for main contractors. Retentions held back by the customer still count towards turnover once the work is done.
Similar companies in Fraserburgh
Other active specialist construction companies registered in Fraserburgh.
- Ground-Prep Ltd.2007
- JGB Renovations Ltd2023
- JP Lifting Solutions Limited2016
- JS Fabrication Services Ltd2023
- PS Subsea Ltd2025
- Birdieltd Limited2022
- Bobaccess Ltd2015
- Colin J Mitchell Limited2011
All specialist construction companies in Fraserburgh · All trades in Fraserburgh · Specialist contractors across the UK
Frequently asked questions
When are Cumming Plant & Services Ltd's accounts due?
Cumming Plant & Services Ltd's next accounts are due at Companies House by 30 September 2027 (in 352 days), covering the period to 31 December 2026.
When is Cumming Plant & Services Ltd's CT600 due?
The CT600 for the period to 31 December 2026 is due at HMRC by 31 December 2027, 12 months after the period end. The corporation tax itself is payable earlier, by 1 October 2027.
Is Cumming Plant & Services Ltd still trading?
Cumming Plant & Services 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 Cumming Plant & Services Ltd do?
Cumming Plant & Services Ltd is registered under Other specialised construction activities n.e.c. (SIC 43999).
How old is Cumming Plant & Services Ltd?
Cumming Plant & Services Ltd was incorporated on 14 December 2023, 2 years ago.
What is the penalty if Cumming Plant & Services 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 Cumming Plant & Services 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.