- Company number
- SC390641
- Incorporated
- 21 Dec 201015 years trading
- Registered office
- Carinya Hillside Road, Sandwick, Shetland, ZE2 9HW
- Nature of business
- Construction of domestic buildings
David Smith Building Contractors Ltd is a 15-year-old private limited company registered in Shetland, company number SC390641, one of 22 building contractors in Shetland. 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.
Is this your company?
File the accounts to Companies House and the CT600 to HMRC yourself with A.X.E.L Filing. One set of questions, both filings, £49 flat. No accountant, no subscription.
File for David Smith Building Contractors LtdOr get a reminder before each deadline
Free. We email you 60, 30, 14, 7 and 1 days before the accounts, CT600 and confirmation statement are due. Unsubscribe in one click.
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 £4,568 (+0.6%) on the year before, to £817K.
- Net assets rose in 7 of 8 year-on-year comparisons on record.
- Current assets of £376K against £67K owed within a year: 5.6 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 2025.
Net assets by year
| Year end | Net assets | Cash | Current assets | Owed within a year | Employees |
|---|---|---|---|---|---|
| 31 Dec 2025 | £817K | £32K | £376K | £67K | 0 |
| 31 Dec 2024 | £812K | £191K | £827K | £55K | 0 |
| 31 Dec 2023 | £832K | £185K | £894K | £120K | 9 |
| 31 Dec 2022 | £742K | £121K | £749K | £177K | 14 |
| 31 Dec 2021 | £667K | £442K | £666K | £133K | 15 |
| 31 Dec 2020 | £487K | £418K | £593K | £241K | 15 |
| 31 Dec 2019 | £275K | £62K | £415K | £295K | 13 |
| 31 Dec 2018 | £221K | £102K | £348K | £185K | 12 |
| 31 Dec 2017 | £174K | £41K | £340K | £227K | 12 |
Who runs and owns David Smith Building Contractors Ltd
From the Companies House register. Individuals are shown by initials only; the full register is on Companies House.
Officer
| Name | Role | Appointed |
|---|---|---|
| D*** S*** | Director | Dec 2010 |
People with significant control (2)
Where David Smith Building Contractors Ltd is registered
The registered office is in Shetland (ZE2), in the Shetland Islands local authority area, Scotland. Show ZE2 9HW on a map.
Other trade companies in ZE2
- T.Johnson Contracts LtdBuilders
- I&A Groundworks LtdLandscapers and gardeners
- Stavaness Marine Services LtdMachinery repair and installation
- Deep North LtdCivil engineering
- Gary Christie Construction LtdBuilders
- Theo Irvine Joinery LtdJoiners and carpenters
- JDF Electrical (Shetland) LtdElectricians
- R&S Shetland LtdBuilders
What happens if David Smith Building Contractors 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
- SC390641
- Status
- Active
- Company type
- Private limited company
- Incorporated
- 21 December 2010 (15 years ago)
- Registered office
- Carinya Hillside Road, Sandwick, Shetland, ZE2 9HW
- Nature of business
- Construction of domestic buildings (SIC 41202)
- Year end
- 31 December (accounting reference date)
- Accounts type
- Total exemption (full)
- Last accounts made up to
- 31 December 2025
- Last confirmation statement
- 20 December 2025
Filing notes for building contractors
Building companies often run the Construction Industry Scheme as a contractor, a subcontractor or both. CIS deductions suffered during the year are set against the PAYE bill, and any unrecovered balance at the year end matters when the accounts are drawn up.
Similar companies in Shetland
Other active building contractors registered in Shetland.
- Dennis Thomson Builders Ltd.2003
- Gary Christie Construction Ltd2025
- Harry J Wishart Ltd2018
- J Knox Construction Ltd2024
- Kevin Adamson Building Contractor Ltd2017
- Kevin Sutherland Construction Limited2003
- M L Watt Builders Limited2011
- M&M Construction (Shetland) Ltd2024
All building contractors in Shetland · All trades in Shetland · Builders across the UK
Frequently asked questions
When are David Smith Building Contractors Ltd's accounts due?
David Smith Building Contractors 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 David Smith Building Contractors 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 David Smith Building Contractors Ltd still trading?
David Smith Building Contractors 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 David Smith Building Contractors Ltd do?
David Smith Building Contractors Ltd is registered under Construction of domestic buildings (SIC 41202).
How old is David Smith Building Contractors Ltd?
David Smith Building Contractors Ltd was incorporated on 21 December 2010, 15 years ago.
Who runs David Smith Building Contractors Ltd?
David Smith Building Contractors Ltd has 1 active director, the longest-serving appointed in Dec 2010. Their names and service addresses are on the Companies House register.
Who owns David Smith Building Contractors Ltd?
2 people or companies have significant control of David Smith Building Contractors Ltd: an individual (owns 25% to 50% of the shares); an individual (owns 25% to 50% of the shares).
What is the penalty if David Smith Building Contractors 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 David Smith Building Contractors 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.