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Drum Construction Ltd

ActiveMicro-entity accountsBuildersExeter
Company number
05158904
Incorporated
21 Jun 200422 years trading
Registered office
Redwoods, 2 Clyst Works Clyst Road, Topsham, Exeter, Devon, EX3 0DB
Nature of business
Construction of domestic buildings
Accounts due in
170 days
31 Mar 2027
Net assets
£38K▼
-12.1% on the year before
Employees
5
Average during the year
From the Companies House register, 1 Oct 2026

Drum Construction Ltd is a 22-year-old private limited company registered in Exeter, company number 05158904, one of 225 building contractors in Exeter. 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.

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
15 Jul 2027
in 276 days
Last made up to 1 Jul 2026

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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 £5,289 (-12.1%) on the year before, to £38K.
  • Net assets rose in 5 of 9 year-on-year comparisons on record.
  • Current assets of £180K against £13K owed within a year: more than 10 times cover.
  • 5 employees on average, up from 2 the year before.
  • Balance sheets on record for 10 years, 2016 to 2025.

Net assets by year

Net assets at each year end, 2016 to 2025£0£20K£40K30 June 2016: net assets £8,447£8,447201630 June 2017: net assets £3,568£3,568201730 June 2018: net assets -£3,857-£3,857201830 June 2019: net assets -£3,380-£3,380201930 June 2020: net assets -£3,315-£3,315202030 June 2021: net assets £21K£21K202130 June 2022: net assets £7,196£7,196202230 June 2023: net assets £24K£24K202330 June 2024: net assets £44K£44K202430 June 2025: net assets £38K£38K2025
Net assets at each year end, 2016 to 2025£0£20K£40K30 June 2016: net assets £8,447£8,447'1630 June 2017: net assets £3,568£3,568'1730 June 2018: net assets -£3,857-£3,857'1830 June 2019: net assets -£3,380-£3,380'1930 June 2020: net assets -£3,315-£3,315'2030 June 2021: net assets £21K£21K'2130 June 2022: net assets £7,196£7,196'2230 June 2023: net assets £24K£24K'2330 June 2024: net assets £44K£44K'2430 June 2025: net assets £38K£38K'25
Year endNet assetsCashCurrent assetsOwed within a yearEmployees
30 Jun 2025£38K£180K£13K5
30 Jun 2024£44K£262K£42K2
30 Jun 2023£24K£160K£17K2
30 Jun 2022£7,196£481K£292K2
30 Jun 2021£21K£89K£39K2
30 Jun 2020-£3,315£3,456£1,1702
30 Jun 2019-£3,380£2,124£3,2762
30 Jun 2018-£3,857£22K£8,7752
30 Jun 2017£3,568£1,062£19K£15K2
30 Jun 2016£8,447£3,724£14K£5,508

Where Drum Construction Ltd is registered

Drum Construction Ltd's registered office on a map of the UK

The registered office is in Exeter (EX3), in the East Devon local authority area, South West. Show EX3 0DB on a map.

Other trade companies in EX3

Also registered at this address

15 other companies use the same registered office as Drum Construction Ltd.

What happens if Drum Construction 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
05158904
Status
Active
Company type
Private limited company
Incorporated
21 June 2004 (22 years ago)
Registered office
Redwoods, 2 Clyst Works Clyst Road, Topsham, Exeter, Devon, EX3 0DB
Nature of business
Construction of domestic buildings (SIC 41202)
Year end
30 June (accounting reference date)
Accounts type
Micro-entity
Last accounts made up to
30 June 2025
Last confirmation statement
1 July 2026

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.

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Frequently asked questions

When are Drum Construction Ltd's accounts due?

Drum Construction 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 Drum Construction 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 Drum Construction Ltd still trading?

Drum Construction 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 Drum Construction Ltd do?

Drum Construction Ltd is registered under Construction of domestic buildings (SIC 41202).

How old is Drum Construction Ltd?

Drum Construction Ltd was incorporated on 21 June 2004, 22 years ago.

What is the penalty if Drum Construction 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 Drum Construction 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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