- Companies
- Civil engineering
- Isle of Lewis
- D J Macaulay Construction Limited
D J Macaulay Construction Limited
- Company number
- SC252258
- Incorporated
- 4 Jul 200323 years trading
- Registered office
- 26 Lewis Street, Stornoway, Isle of Lewis, HS1 2JF
- Nature of business
- Construction of other civil engineering projects n.e.c.
D J Macaulay Construction Limited is a 23-year-old private limited company registered in Isle of Lewis, company number SC252258, one of 5 civil engineering contractors in Isle of Lewis. Its next accounts are due at Companies House on 31 December 2026, and the CT600 for the period to 31 March 2026 is due at HMRC on 31 March 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 £23K (+32%) on the year before, to -£48K.
- Net assets rose in 2 of 9 year-on-year comparisons on record.
- Current assets of £31K against £6,077 owed within a year: 5.1 times cover.
- No employees reported for the latest year (directors are often not counted as employees).
- 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 |
|---|---|---|---|---|---|
| 31 Mar 2025 | -£48K | £31K | £6,077 | 0 | |
| 31 Mar 2024 | -£71K | £27K | £12K | 0 | |
| 31 Mar 2023 | -£72K | £32K | £14K | 0 | |
| 31 Mar 2022 | -£45K | £52K | £4,072 | 1 | |
| 31 Mar 2021 | -£43K | £78K | £27K | 1 | |
| 31 Mar 2020 | -£36K | £832 | £19K | 2 | |
| 31 Mar 2019 | £20K | £36K | £49K | 2 | |
| 31 Mar 2018 | £59K | £13K | £15K | ||
| 31 Mar 2017 | £180K | £187K | £62K | ||
| 31 Mar 2016 | £214K | £119K | £293K | £162K |
Where D J Macaulay Construction Limited is registered
The registered office is in Isle of Lewis (HS1), in the Na h-Eileanan Siar local authority area, Scotland. Show HS1 2JF on a map.
Other trade companies in HS1
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- North Western Electrical Services LtdElectricians
- Hughson Recovery Services LimitedMechanics and garages
- Hebridean Plumbing and Heating LtdPlumbers and heating engineers
- Colin Morrison Electrical LtdElectricians
- Seaforth Plumbing & Heating LtdPlumbers and heating engineers
- Alan Williamson Construction LtdProperty developers
- Definitive Detailing LtdMechanics and garages
Also registered at this address
15 other companies use the same registered office as D J Macaulay Construction Limited.
- A Macdougall Contracting LimitedBuilders
- Alex Murray (Construction) LimitedBuilders
- Angus Mackay & Sons LtdCivil engineering
- Calum Murray LimitedPlumbers and heating engineers
- Dasan Solutions LimitedCleaning companies
- Dmmsy Construction LimitedCivil engineering
- Firm Contracts LimitedJoiners and carpenters
- G D Martin (Builders) LtdProperty developers
- Ian Macfarlane Joiners LtdJoiners and carpenters
- J Mackenzie Plumbing Services LtdPlumbers and heating engineers
- Lava's Garage LtdMechanics and garages
- Mackay Contracting LimitedCivil engineering
- Norman Mackenzie Kitchens & Bathrooms LtdInstallers
- Norserv FM LtdCleaning companies
- Stuart Murray Construction LtdJoiners and carpenters
What happens if D J Macaulay Construction 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 2026.
| Companies House | Accounts delivered | Penalty |
|---|---|---|
| Up to 1 month late | 1 Jan 2027 to 31 Jan 2027 | £150 |
| 1 to 3 months late | 1 Feb 2027 to 31 Mar 2027 | £375 |
| 3 to 6 months late | 1 Apr 2027 to 30 Jun 2027 | £750 |
| More than 6 months late | From 1 Jul 2027 | £1,500 |
Penalties double if the accounts were also late the year before.
| HMRC (CT600) | From | Penalty |
|---|---|---|
| 1 day late | 1 Apr 2027 | £200 |
| 3 months late | 30 Jun 2027 | another £200 |
| 6 months late | 30 Sep 2027 | HMRC estimates the tax and adds 10% of the unpaid tax |
| 12 months late | 31 Mar 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
- SC252258
- Status
- Active
- Company type
- Private limited company
- Incorporated
- 4 July 2003 (23 years ago)
- Registered office
- 26 Lewis Street, Stornoway, Isle of Lewis, HS1 2JF
- Nature of business
- Construction of other civil engineering projects n.e.c. (SIC 42990)
- Year end
- 31 March (accounting reference date)
- Accounts type
- Micro-entity
- Last accounts made up to
- 31 March 2025
- Last confirmation statement
- 4 July 2026
Filing notes for civil engineering contractors
Civil engineering contractors usually carry plant and machinery, so capital allowances (the annual investment allowance and the main pool) do much of the work in the corporation tax computation.
Similar companies in Isle of Lewis
Other active civil engineering contractors registered in Isle of Lewis.
- Eishken Renewables Limited2026
- Kinloch Construction Limited2011
- Maciver Consultancy Services Limited2007
- Calmax Civils Limited2007
All civil engineering contractors in Isle of Lewis · All trades in Isle of Lewis · Civil engineering across the UK
Frequently asked questions
When are D J Macaulay Construction Limited's accounts due?
D J Macaulay Construction Limited's next accounts are due at Companies House by 31 December 2026 (in 79 days), covering the period to 31 March 2026.
When is D J Macaulay Construction Limited's CT600 due?
The CT600 for the period to 31 March 2026 is due at HMRC by 31 March 2027, 12 months after the period end. The corporation tax itself is payable earlier, by 1 January 2027.
Is D J Macaulay Construction Limited still trading?
D J Macaulay Construction 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 D J Macaulay Construction Limited do?
D J Macaulay Construction Limited is registered under Construction of other civil engineering projects n.e.c. (SIC 42990).
How old is D J Macaulay Construction Limited?
D J Macaulay Construction Limited was incorporated on 4 July 2003, 23 years ago.
What is the penalty if D J Macaulay Construction 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 D J Macaulay Construction 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.