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  4. J Duncan PHB Ltd

J Duncan PHB Ltd

Company number
SC544521
Incorporated
5 Sep 201610 years trading
Registered office
7 Greenacres, Kingseat, Dunfermline, KY12 0RW
Nature of business
Plumbing, heat and air-conditioning installation
Accounts due in
260 days
30 Jun 2027
Net assets
£9,819▲
+36.3% on the year before
Employees
2
Average during the year
From the Companies House register, 1 Oct 2026

J Duncan PHB Ltd is a 10-year-old private limited company registered in Dunfermline, company number SC544521, one of 35 plumbing and heating companies in Dunfermline. Its next accounts are due at Companies House on 30 June 2027, and the CT600 for the period to 30 September 2026 is due at HMRC on 30 September 2027.

Key dates

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

Accounts due
30 Jun 2027
in 260 days
For the period to 30 Sep 2026
CT600 due
30 Sep 2027
in 352 days
Period 1 Oct 2025 to 30 Sep 2026
Corporation tax payment
1 Jul 2027
in 261 days
9 months and 1 day after the period end
Confirmation statement
19 Sep 2026
Date passed; check the register
Last made up to 5 Sep 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 up £2,616 (+36.3%) on the year before, to £9,819.
  • Net assets rose in 7 of 8 year-on-year comparisons on record.
  • Current assets of £8,647 against £2,122 owed within a year: 4.1 times cover.
  • 2 employees on average, up from 1 the year before.
  • Balance sheets on record for 9 years, 2017 to 2025.

Net assets by year

Net assets at each year end, 2017 to 2025£0£5,00030 September 2017: net assets -£3,916-£3,916201730 September 2018: net assets £3,437£3,437201830 September 2019: net assets £5,107£5,107201930 September 2020: net assets £7,110£7,110202030 September 2021: net assets £15£15202130 September 2022: net assets £68£68202230 September 2023: net assets £1,490£1,490202330 September 2024: net assets £7,203£7,203202430 September 2025: net assets £9,819£9,8192025
Net assets at each year end, 2017 to 2025£0£5,00030 September 2017: net assets -£3,916-£3,916'1730 September 2018: net assets £3,437£3,437'1830 September 2019: net assets £5,107£5,107'1930 September 2020: net assets £7,110£7,110'2030 September 2021: net assets £15£15'2130 September 2022: net assets £68£68'2230 September 2023: net assets £1,490£1,490'2330 September 2024: net assets £7,203£7,203'2430 September 2025: net assets £9,819£9,819'25
Year endNet assetsCashCurrent assetsOwed within a yearEmployees
30 Sep 2025£9,819£8,647£2,1222
30 Sep 2024£7,203£14K£11K1
30 Sep 2023£1,490£11K£15K2
30 Sep 2022£68£14K£20K2
30 Sep 2021£15£13K£21K2
30 Sep 2020£7,110£13K£30K2
30 Sep 2019£5,107£13K£29K2
30 Sep 2018£3,437£6,478£24K
30 Sep 2017-£3,916£8,972£30K

Where J Duncan PHB Ltd is registered

J Duncan PHB Ltd's registered office on a map of the UK

The registered office is in Dunfermline (KY12), in the Fife local authority area, Scotland. Show KY12 0RW on a map.

Other trade companies in KY12

What happens if J Duncan PHB 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 30 June 2027.

Companies HouseAccounts deliveredPenalty
Up to 1 month late1 Jul 2027 to 31 Jul 2027£150
1 to 3 months late1 Aug 2027 to 30 Sep 2027£375
3 to 6 months late1 Oct 2027 to 31 Dec 2027£750
More than 6 months lateFrom 1 Jan 2028£1,500

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

HMRC (CT600)FromPenalty
1 day late1 Oct 2027£200
3 months late30 Dec 2027another £200
6 months late30 Mar 2028HMRC estimates the tax and adds 10% of the unpaid tax
12 months late30 Sep 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
SC544521
Status
Active
Company type
Private limited company
Incorporated
5 September 2016 (10 years ago)
Registered office
7 Greenacres, Kingseat, Dunfermline, KY12 0RW
Nature of business
Plumbing, heat and air-conditioning installation (SIC 43220)
Year end
30 September (accounting reference date)
Accounts type
Micro-entity
Last accounts made up to
30 September 2025
Last confirmation statement
5 September 2025

Filing notes for plumbing and heating companies

Plumbing and heating companies frequently work under CIS for main contractors and also directly for homeowners, so turnover can mix CIS and non-CIS income.

Similar companies in Dunfermline

Other active plumbing and heating companies registered in Dunfermline.

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Frequently asked questions

When are J Duncan PHB Ltd's accounts due?

J Duncan PHB Ltd's next accounts are due at Companies House by 30 June 2027 (in 260 days), covering the period to 30 September 2026.

When is J Duncan PHB Ltd's CT600 due?

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

Is J Duncan PHB Ltd still trading?

J Duncan PHB 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 J Duncan PHB Ltd do?

J Duncan PHB Ltd is registered under Plumbing, heat and air-conditioning installation (SIC 43220).

How old is J Duncan PHB Ltd?

J Duncan PHB Ltd was incorporated on 5 September 2016, 10 years ago.

What is the penalty if J Duncan PHB 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 J Duncan PHB 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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