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  4. J McGregor Builder (Orkney) Limited

J McGregor Builder (Orkney) Limited

ActiveTotal exemption (full) accountsBuildersKirkwall
Company number
SC652260
Incorporated
22 Jan 20206 years trading
Registered office
Cromwell Cottage, Cromwell Road, Kirkwall, Orkney, KW15 1LH
Nature of business
Construction of commercial buildings; Construction of domestic buildings
Accounts due in
352 days
30 Sep 2027
Net assets
£25K▼
-41.0% on the year before
Cash at bank
£532
At 31 Dec 2025
Employees
0
Average during the year
From the Companies House register, 1 Oct 2026

J McGregor Builder (Orkney) Limited is a 6-year-old private limited company registered in Kirkwall, company number SC652260, one of 9 building contractors in Kirkwall. Its next accounts are due at Companies House on 30 September 2027, and the CT600 for the period to 31 December 2026 is due at HMRC on 31 December 2027.

Key dates

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

Accounts due
30 Sep 2027
in 352 days
For the period to 31 Dec 2026
CT600 due
31 Dec 2027
in 444 days
Period 1 Jan 2026 to 31 Dec 2026
Corporation tax payment
1 Oct 2027
in 353 days
9 months and 1 day after the period end
Confirmation statement
4 Feb 2027
in 114 days
Last made up to 21 Jan 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 down £17K (-41%) on the year before, to £25K.
  • Net assets rose in 0 of 5 year-on-year comparisons on record.
  • Current assets of £13K against £190K owed within a year: 0.1 times cover.
  • No employees reported for the latest year (directors are often not counted as employees).
  • Balance sheets on record for 6 years, 2020 to 2025.

Net assets by year

Net assets at each year end, 2020 to 2025£0£50K£100K31 December 2020: net assets £127K£127K202031 December 2021: net assets £124K£124K202131 December 2022: net assets £89K£89K202231 December 2023: net assets £48K£48K202331 December 2024: net assets £42K£42K202431 December 2025: net assets £25K£25K2025
Net assets at each year end, 2020 to 2025£0£50K£100K31 December 2020: net assets £127K£127K202031 December 2021: net assets £124K£124K202131 December 2022: net assets £89K£89K202231 December 2023: net assets £48K£48K202331 December 2024: net assets £42K£42K202431 December 2025: net assets £25K£25K2025
Year endNet assetsCashCurrent assetsOwed within a yearEmployees
31 Dec 2025£25K£532£13K£190K0
31 Dec 2024£42K£532£27K£4,2971
31 Dec 2023£48K£30£36K£9,7101
31 Dec 2022£89K£16K£84K£17K1
31 Dec 2021£124K£79K£150K£42K1
31 Dec 2020£127K£40K£176K£52K1

Where J McGregor Builder (Orkney) Limited is registered

J McGregor Builder (Orkney) Limited's registered office on a map of the UK

The registered office is in Kirkwall (KW15), in the Orkney Islands local authority area, Scotland. Show KW15 1LH on a map.

Other trade companies in KW15

Also registered at this address

1 other company uses the same registered office as J McGregor Builder (Orkney) Limited.

What happens if J McGregor Builder (Orkney) 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 30 September 2027.

Companies HouseAccounts deliveredPenalty
Up to 1 month late1 Oct 2027 to 31 Oct 2027£150
1 to 3 months late1 Nov 2027 to 31 Dec 2027£375
3 to 6 months late1 Jan 2028 to 31 Mar 2028£750
More than 6 months lateFrom 1 Apr 2028£1,500

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

HMRC (CT600)FromPenalty
1 day late1 Jan 2028£200
3 months late31 Mar 2028another £200
6 months late30 Jun 2028HMRC estimates the tax and adds 10% of the unpaid tax
12 months late31 Dec 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
SC652260
Status
Active
Company type
Private limited company
Incorporated
22 January 2020 (6 years ago)
Registered office
Cromwell Cottage, Cromwell Road, Kirkwall, Orkney, KW15 1LH
Nature of business
Construction of commercial buildings (SIC 41201)
Construction of domestic buildings (SIC 41202)
Year end
31 December (accounting reference date)
Accounts type
Total exemption (full)
Last accounts made up to
31 December 2025
Last confirmation statement
21 January 2026
Charges (mortgages)
2 outstanding of 4 registered

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 Kirkwall.

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Frequently asked questions

When are J McGregor Builder (Orkney) Limited's accounts due?

J McGregor Builder (Orkney) Limited's next accounts are due at Companies House by 30 September 2027 (in 352 days), covering the period to 31 December 2026.

When is J McGregor Builder (Orkney) Limited's CT600 due?

The CT600 for the period to 31 December 2026 is due at HMRC by 31 December 2027, 12 months after the period end. The corporation tax itself is payable earlier, by 1 October 2027.

Is J McGregor Builder (Orkney) Limited still trading?

J McGregor Builder (Orkney) 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 J McGregor Builder (Orkney) Limited do?

J McGregor Builder (Orkney) Limited is registered under Construction of commercial buildings (SIC 41201); Construction of domestic buildings (SIC 41202).

How old is J McGregor Builder (Orkney) Limited?

J McGregor Builder (Orkney) Limited was incorporated on 22 January 2020, 6 years ago.

What is the penalty if J McGregor Builder (Orkney) 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 J McGregor Builder (Orkney) 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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