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  4. Gem Roofing Limited

Gem Roofing Limited

ActiveMicro-entity accountsFinishing tradesMontrose
Company number
SC326230
Incorporated
22 Jun 200719 years trading
Registered office
10 Borrowfield Road, Montrose, DD10 9BE
Nature of business
Other building completion and finishing
Accounts due in
536 days
31 Mar 2028
Net assets
£74K▲
+9.5% on the year before
Employees
1
Average during the year
From the Companies House register, 1 Oct 2026

Gem Roofing Limited is a 19-year-old private limited company registered in Montrose, company number SC326230, one of the UK's building finishing companies. Its next accounts are due at Companies House on 31 March 2028, and the CT600 for the period to 30 June 2027 is due at HMRC on 30 June 2028.

Key dates

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

Accounts due
31 Mar 2028
in 536 days
For the period to 30 Jun 2027
CT600 due
30 Jun 2028
in 627 days
Period 1 Jul 2026 to 30 Jun 2027
Corporation tax payment
1 Apr 2028
in 537 days
9 months and 1 day after the period end
Confirmation statement
6 Jul 2027
in 267 days
Last made up to 22 Jun 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 £6,394 (+9.5%) on the year before, to £74K.
  • Net assets rose in 8 of 9 year-on-year comparisons on record.
  • Current assets of £61K against £2,603 owed within a year: more than 10 times cover.
  • 1 employee on average during the year.
  • Balance sheets on record for 10 years, 2017 to 2026.

Net assets by year

Net assets at each year end, 2017 to 2026£0£50K30 June 2017: net assets £18K£18K201730 June 2018: net assets £24K£24K201830 June 2019: net assets -£26K-£26K201930 June 2020: net assets £25K£25K202030 June 2021: net assets £32K£32K202130 June 2022: net assets £40K£40K202230 June 2023: net assets £50K£50K202330 June 2024: net assets £60K£60K202430 June 2025: net assets £67K£67K202530 June 2026: net assets £74K£74K2026
Net assets at each year end, 2017 to 2026£0£50K30 June 2017: net assets £18K£18K'1730 June 2018: net assets £24K£24K'1830 June 2019: net assets -£26K-£26K'1930 June 2020: net assets £25K£25K'2030 June 2021: net assets £32K£32K'2130 June 2022: net assets £40K£40K'2230 June 2023: net assets £50K£50K'2330 June 2024: net assets £60K£60K'2430 June 2025: net assets £67K£67K'2530 June 2026: net assets £74K£74K'26
Year endNet assetsCashCurrent assetsOwed within a yearEmployees
30 Jun 2026£74K£61K£2,6031
30 Jun 2025£67K£50K£2,8341
30 Jun 2024£60K£37K£3,9151
30 Jun 2023£50K£49K1
30 Jun 2022£40K£39K£4,1361
30 Jun 2021£32K£29K£3,5501
30 Jun 2020£25K£21K£3,0561
30 Jun 2019-£26K-£19K£2,868
30 Jun 2018£24K£29K£30K£19K
30 Jun 2017£18K£16K£17K£16K

Where Gem Roofing Limited is registered

Gem Roofing Limited's registered office on a map of the UK

The registered office is in Montrose (DD10), in the Angus local authority area, Scotland. Show DD10 9BE on a map.

Other trade companies in DD10

What happens if Gem Roofing 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 March 2028.

Companies HouseAccounts deliveredPenalty
Up to 1 month late1 Apr 2028 to 30 Apr 2028£150
1 to 3 months late1 May 2028 to 30 Jun 2028£375
3 to 6 months late1 Jul 2028 to 30 Sep 2028£750
More than 6 months lateFrom 1 Oct 2028£1,500

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

HMRC (CT600)FromPenalty
1 day late1 Jul 2028£200
3 months late30 Sep 2028another £200
6 months late30 Dec 2028HMRC estimates the tax and adds 10% of the unpaid tax
12 months late30 Jun 2029another 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
SC326230
Status
Active
Company type
Private limited company
Incorporated
22 June 2007 (19 years ago)
Registered office
10 Borrowfield Road, Montrose, DD10 9BE
Nature of business
Other building completion and finishing (SIC 43390)
Year end
30 June (accounting reference date)
Accounts type
Micro-entity
Last accounts made up to
30 June 2026
Last confirmation statement
22 June 2026

Filing notes for building finishing companies

Finishing trade companies cover a wide range of work. Most are micro-entities with simple accounts and a straightforward CT600.

Similar companies in Montrose

Other active building finishing companies registered in Montrose.

All building finishing companies in Montrose · All trades in Montrose · Finishing trades across the UK

Frequently asked questions

When are Gem Roofing Limited's accounts due?

Gem Roofing Limited's next accounts are due at Companies House by 31 March 2028 (in 536 days), covering the period to 30 June 2027.

When is Gem Roofing Limited's CT600 due?

The CT600 for the period to 30 June 2027 is due at HMRC by 30 June 2028, 12 months after the period end. The corporation tax itself is payable earlier, by 1 April 2028.

Is Gem Roofing Limited still trading?

Gem Roofing 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 Gem Roofing Limited do?

Gem Roofing Limited is registered under Other building completion and finishing (SIC 43390).

How old is Gem Roofing Limited?

Gem Roofing Limited was incorporated on 22 June 2007, 19 years ago.

What is the penalty if Gem Roofing 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 Gem Roofing Limited 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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