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Harry J Wishart Ltd

ActiveMicro-entity accountsBuildersShetland
Company number
SC592259
Incorporated
22 Mar 20188 years trading
Registered office
Forratwatt, Walls, Shetland, ZE2 9PF
Nature of business
Construction of domestic buildings
Accounts
Overdue
Were due 31 Dec 2023
Checked with Companies House 13 Oct 2026

Harry J Wishart Ltd is a 8-year-old private limited company registered in Shetland, company number SC592259, one of 22 building contractors in Shetland. Companies House shows its accounts as overdue: they were due on 31 December 2023.

Key dates

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

Accounts due
31 Dec 2023
Overdue by 1,017 days
For the period to 31 Mar 2023
CT600 due
31 Mar 2024
Date passed (HMRC does not publish filings)
Period 1 Apr 2022 to 31 Mar 2023
Corporation tax payment
1 Jan 2024
Date passed
9 months and 1 day after the period end
Confirmation statement
4 Apr 2026
Overdue by 192 days
Last made up to 21 Mar 2025

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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 £69K (-401%) on the year before, to -£87K.
  • Net assets rose in 1 of 3 year-on-year comparisons on record.
  • Current assets of £65K against £169K owed within a year: 0.4 times cover.
  • 2 employees on average, down from 3 the year before.
  • Balance sheets on record for 4 years, 2019 to 2022.

Net assets by year

Net assets at each year end, 2019 to 2022-£50K£031 March 2019: net assets £245£245201931 March 2020: net assets £489£489202031 March 2021: net assets -£17K-£17K202131 March 2022: net assets -£87K-£87K2022
Net assets at each year end, 2019 to 2022-£50K£031 March 2019: net assets £245£245201931 March 2020: net assets £489£489202031 March 2021: net assets -£17K-£17K202131 March 2022: net assets -£87K-£87K2022
Year endNet assetsCashCurrent assetsOwed within a yearEmployees
31 Mar 2022-£87K£65K£169K2
31 Mar 2021-£17K£55K£79K3
31 Mar 2020£489£30K£56K3
31 Mar 2019£245£16K£53K3

Where Harry J Wishart Ltd is registered

Harry J Wishart Ltd's registered office on a map of the UK

The registered office is in Shetland (ZE2), in the Shetland Islands local authority area, Scotland. Show ZE2 9PF on a map.

Other trade companies in ZE2

What happens if Harry J Wishart Ltd files late

If the accounts reach Companies House today, the late filing penalty is £1,500 (£3,000 if last year's accounts were also late). It rises at each step below.

Companies HouseAccounts deliveredPenalty
Up to 1 month late1 Jan 2024 to 31 Jan 2024£150
1 to 3 months late1 Feb 2024 to 31 Mar 2024£375
3 to 6 months late1 Apr 2024 to 30 Jun 2024£750
More than 6 months lateFrom 1 Jul 2024£1,500

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

HMRC (CT600)FromPenalty
1 day late1 Apr 2024£200
3 months late30 Jun 2024another £200
6 months late30 Sep 2024HMRC estimates the tax and adds 10% of the unpaid tax
12 months late31 Mar 2025another 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
SC592259
Status
Active
Company type
Private limited company
Incorporated
22 March 2018 (8 years ago)
Registered office
Forratwatt, Walls, Shetland, ZE2 9PF
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 2022
Last confirmation statement
21 March 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.

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Other active building contractors registered in Shetland.

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Frequently asked questions

When are Harry J Wishart Ltd's accounts due?

Harry J Wishart Ltd's accounts were due at Companies House on 31 December 2023 and the register shows them as overdue.

When is Harry J Wishart Ltd's CT600 due?

The CT600 for the period to 31 March 2023 is due at HMRC by 31 March 2024, 12 months after the period end. The corporation tax itself is payable earlier, by 1 January 2024.

Is Harry J Wishart Ltd still trading?

Harry J Wishart Ltd is listed as active on the Companies House register (checked 13 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 Harry J Wishart Ltd do?

Harry J Wishart Ltd is registered under Construction of domestic buildings (SIC 41202).

How old is Harry J Wishart Ltd?

Harry J Wishart Ltd was incorporated on 22 March 2018, 8 years ago.

What is the penalty if Harry J Wishart 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 Harry J Wishart 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, rechecked 13 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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