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Fogwatt Garage Ltd

ActiveMicro-entity accountsMotor tradersElgin
Company number
SC666882
Incorporated
9 Jul 20206 years trading
Registered office
Fogwatt Garage, Longmorn, Elgin, Moray, IV30 8SL
Nature of business
Sale of used cars and light motor vehicles
Accounts due in
322 days
31 Aug 2027
Net assets
£264K▲
+26.7% on the year before
Employees
1
Average during the year
From the Companies House register, 1 Oct 2026

Fogwatt Garage Ltd is a 6-year-old private limited company registered in Elgin, company number SC666882, one of 17 motor trade companies in Elgin. Its next accounts are due at Companies House on 31 August 2027, and the CT600 for the period to 30 November 2026 is due at HMRC on 30 November 2027.

Key dates

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

Accounts due
31 Aug 2027
in 322 days
For the period to 30 Nov 2026
CT600 due
30 Nov 2027
in 413 days
Period 1 Dec 2025 to 30 Nov 2026
Corporation tax payment
1 Sep 2027
in 323 days
9 months and 1 day after the period end
Confirmation statement
22 Jul 2027
in 282 days
Last made up to 8 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 up £56K (+26.7%) on the year before, to £264K.
  • Net assets rose in 4 of 4 year-on-year comparisons on record.
  • Current assets of £347K against £86K owed within a year: 4.0 times cover.
  • 1 employee on average during the year.
  • Balance sheets on record for 5 years, 2021 to 2025.

Net assets by year

Net assets at each year end, 2021 to 2025£0£100K£200K30 November 2021: net assets £49K£49K202130 November 2022: net assets £103K£103K202230 November 2023: net assets £150K£150K202330 November 2024: net assets £208K£208K202430 November 2025: net assets £264K£264K2025
Net assets at each year end, 2021 to 2025£0£100K£200K30 November 2021: net assets £49K£49K202130 November 2022: net assets £103K£103K202230 November 2023: net assets £150K£150K202330 November 2024: net assets £208K£208K202430 November 2025: net assets £264K£264K2025
Year endNet assetsCashCurrent assetsOwed within a yearEmployees
30 Nov 2025£264K£347K£86K1
30 Nov 2024£208K£294K£88K1
30 Nov 2023£150K£228K£85K1
30 Nov 2022£103K£171K£74K1
30 Nov 2021£49K£118K£69K1

Where Fogwatt Garage Ltd is registered

Fogwatt Garage Ltd's registered office on a map of the UK

The registered office is in Elgin (IV30), in the Moray local authority area, Scotland. Show IV30 8SL on a map.

Other trade companies in IV30

What happens if Fogwatt Garage 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 August 2027.

Companies HouseAccounts deliveredPenalty
Up to 1 month late1 Sep 2027 to 30 Sep 2027£150
1 to 3 months late1 Oct 2027 to 30 Nov 2027£375
3 to 6 months late1 Dec 2027 to 29 Feb 2028£750
More than 6 months lateFrom 1 Mar 2028£1,500

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

HMRC (CT600)FromPenalty
1 day late1 Dec 2027£200
3 months late29 Feb 2028another £200
6 months late30 May 2028HMRC estimates the tax and adds 10% of the unpaid tax
12 months late30 Nov 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
SC666882
Status
Active
Company type
Private limited company
Incorporated
9 July 2020 (6 years ago)
Registered office
Fogwatt Garage, Longmorn, Elgin, Moray, IV30 8SL
Nature of business
Sale of used cars and light motor vehicles (SIC 45112)
Year end
30 November (accounting reference date)
Accounts type
Micro-entity
Last accounts made up to
30 November 2025
Last confirmation statement
8 July 2026

Filing notes for motor trade companies

Motor trade companies hold vehicle stock, and how that stock is valued at the year end moves the profit directly. Some use the VAT margin scheme.

Similar companies in Elgin

Other active motor trade companies registered in Elgin.

All motor trade companies in Elgin · All trades in Elgin · Motor traders across the UK

Frequently asked questions

When are Fogwatt Garage Ltd's accounts due?

Fogwatt Garage Ltd's next accounts are due at Companies House by 31 August 2027 (in 322 days), covering the period to 30 November 2026.

When is Fogwatt Garage Ltd's CT600 due?

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

Is Fogwatt Garage Ltd still trading?

Fogwatt Garage 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 Fogwatt Garage Ltd do?

Fogwatt Garage Ltd is registered under Sale of used cars and light motor vehicles (SIC 45112).

How old is Fogwatt Garage Ltd?

Fogwatt Garage Ltd was incorporated on 9 July 2020, 6 years ago.

What is the penalty if Fogwatt Garage 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 Fogwatt Garage 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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