1. Companies
  2. Builders
  3. Elgin
  4. Grant Smith Building Contractor Limited

Grant Smith Building Contractor Limited

ActiveMicro-entity accountsBuildersElgin
Company number
SC309986
Incorporated
11 Oct 200620 years trading
Registered office
Trinlen, Salterhill, Elgin, Moray, IV30 5PT
Nature of business
Construction of domestic buildings
Accounts due in
445 days
31 Dec 2027
Net assets
£392K▼
-14.3% on the year before
Employees
2
Average during the year
Public contracts
1
Latest 2023
Checked with Companies House 12 Oct 2026

Grant Smith Building Contractor Limited is a 20-year-old private limited company registered in Elgin, company number SC309986, one of 27 building contractors in Elgin. Its next accounts are due at Companies House on 31 December 2027, and the CT600 for the period to 31 March 2027 is due at HMRC on 31 March 2028.

Key dates

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

Accounts due
31 Dec 2027
in 445 days
For the period to 31 Mar 2027
CT600 due
31 Mar 2028
in 536 days
Period 1 Apr 2026 to 31 Mar 2027
Corporation tax payment
1 Jan 2028
in 446 days
9 months and 1 day after the period end
Confirmation statement
11 Oct 2027
in 364 days
Last made up to 27 Sep 2026

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 Grant Smith Building Contractor Limited

Or 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 down £66K (-14.3%) on the year before, to £392K.
  • Net assets rose in 8 of 9 year-on-year comparisons on record.
  • Current assets of £387K against £5,290 owed within a year: more than 10 times cover.
  • 2 employees 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£200K£400K31 March 2017: net assets £117K£117K201731 March 2018: net assets £138K£138K201831 March 2019: net assets £197K£197K201931 March 2020: net assets £325K£325K202031 March 2021: net assets £342K£342K202131 March 2022: net assets £389K£389K202231 March 2023: net assets £422K£422K202331 March 2024: net assets £449K£449K202431 March 2025: net assets £457K£457K202531 March 2026: net assets £392K£392K2026
Net assets at each year end, 2017 to 2026£0£200K£400K31 March 2017: net assets £117K£117K'1731 March 2018: net assets £138K£138K'1831 March 2019: net assets £197K£197K'1931 March 2020: net assets £325K£325K'2031 March 2021: net assets £342K£342K'2131 March 2022: net assets £389K£389K'2231 March 2023: net assets £422K£422K'2331 March 2024: net assets £449K£449K'2431 March 2025: net assets £457K£457K'2531 March 2026: net assets £392K£392K'26
Year endNet assetsCashCurrent assetsOwed within a yearEmployees
31 Mar 2026£392K£387K£5,2902
31 Mar 2025£457K£463K£27K2
31 Mar 2024£449K£453K£35K2
31 Mar 2023£422K£406K£25K2
31 Mar 2022£389K£412K£41K2
31 Mar 2021£342K£360K£40K2
31 Mar 2020£325K£346K£50K3
31 Mar 2019£197K£175K£244K£68K
31 Mar 2018£138K£142K£172K£51K3
31 Mar 2017£117K£60K£144K£49K3

Who runs and owns Grant Smith Building Contractor Limited

From the Companies House register. Individuals are shown by initials only; the full register is on Companies House.

Officers (3)

NameRoleAppointed
G*** S***DirectorOct 2006
K*** S***DirectorOct 2006
K*** S***SecretaryOct 2006
2 former officers
NameRoleAppointedLeft
Ocs Corporate Secretaries LimitedCorporate Nominee SecretaryOct 2006Oct 2006
Ocs Directors LimitedNominee director (company)Oct 2006Oct 2006

Person with significant control

Individual · since Oct 2016
G*** S***
Owns 75% or more of the shares

Public contracts won

Grant Smith Building Contractor Limited has one public sector contract award on record (2023). Source: Contracts Finder and Find a Tender award notices. For all of them the published figure is a shared or multi-year ceiling (a framework place, a multi-supplier award, or more than a small company could hold alone), so no value is shown. These were matched by the company's exact name because the notice gave no company number.

BuyerContractValueAwarded
Moray CouncilBuilding Repair and Maintenance FrameworkCeiling, not shown30 Jun 2023

Where Grant Smith Building Contractor Limited is registered

Grant Smith Building Contractor Limited'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 5PT on a map.

Other trade companies in IV30

What happens if Grant Smith Building Contractor 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 2027.

Companies HouseAccounts deliveredPenalty
Up to 1 month late1 Jan 2028 to 31 Jan 2028£150
1 to 3 months late1 Feb 2028 to 31 Mar 2028£375
3 to 6 months late1 Apr 2028 to 30 Jun 2028£750
More than 6 months lateFrom 1 Jul 2028£1,500

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

HMRC (CT600)FromPenalty
1 day late1 Apr 2028£200
3 months late30 Jun 2028another £200
6 months late30 Sep 2028HMRC estimates the tax and adds 10% of the unpaid tax
12 months late31 Mar 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
SC309986
Status
Active
Company type
Private limited company
Incorporated
11 October 2006 (20 years ago)
Registered office
Trinlen, Salterhill, Elgin, Moray, IV30 5PT
Nature of business
Construction of domestic buildings (SIC 41202)
Year end
31 March (accounting reference date)
Accounts type
Micro-entity
Last accounts made up to
31 March 2026
Last confirmation statement
27 September 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.

Similar companies in Elgin

Other active building contractors registered in Elgin.

All building contractors in Elgin · All trades in Elgin · Builders across the UK

Frequently asked questions

When are Grant Smith Building Contractor Limited's accounts due?

Grant Smith Building Contractor Limited's next accounts are due at Companies House by 31 December 2027 (in 445 days), covering the period to 31 March 2027.

When is Grant Smith Building Contractor Limited's CT600 due?

The CT600 for the period to 31 March 2027 is due at HMRC by 31 March 2028, 12 months after the period end. The corporation tax itself is payable earlier, by 1 January 2028.

Is Grant Smith Building Contractor Limited still trading?

Grant Smith Building Contractor Limited is listed as active on the Companies House register (checked 12 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 Grant Smith Building Contractor Limited do?

Grant Smith Building Contractor Limited is registered under Construction of domestic buildings (SIC 41202).

How old is Grant Smith Building Contractor Limited?

Grant Smith Building Contractor Limited was incorporated on 11 October 2006, 20 years ago.

Who runs Grant Smith Building Contractor Limited?

Grant Smith Building Contractor Limited has 2 active directors, the longest-serving appointed in Oct 2006. Their names and service addresses are on the Companies House register.

Who owns Grant Smith Building Contractor Limited?

One person or company has significant control of Grant Smith Building Contractor Limited: an individual (owns 75% or more of the shares).

Has Grant Smith Building Contractor Limited won public sector contracts?

Yes. Grant Smith Building Contractor Limited has one contract award from public bodies on Contracts Finder and Find a Tender, most recently from Moray Council.

What is the penalty if Grant Smith Building Contractor 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 Grant Smith Building Contractor 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, rechecked 12 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.

File accounts + CT600File now£49Let's talk