- Company number
- SC409737
- Incorporated
- 20 Oct 201114 years trading
- Registered office
- East Balcroy Cottage, Nairnshire, Nairn, IV12 5NY
- Nature of business
- Construction of domestic buildings
Maclennan Building & Roofing Ltd is a 14-year-old private limited company registered in Nairn, company number SC409737, one of 10 building contractors in Nairn. Its next accounts are due at Companies House on 31 July 2027, and the CT600 for the period to 31 October 2026 is due at HMRC on 31 October 2027.
Key dates
Worked out from the year end and filing history on the Companies House register.
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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 £67 (-87%) on the year before, to £10.
- Net assets rose in 4 of 9 year-on-year comparisons on record.
- Current assets of £2,899 against £7,466 owed within a year: 0.4 times cover.
- 1 employee on average during the year.
- Balance sheets on record for 10 years, 2016 to 2025.
Net assets by year
| Year end | Net assets | Cash | Current assets | Owed within a year | Employees |
|---|---|---|---|---|---|
| 31 Oct 2025 | £10 | £2,899 | £7,466 | 1 | |
| 31 Oct 2024 | £77 | £3,354 | £7,470 | 1 | |
| 31 Oct 2023 | £3,315 | £6,037 | £4,769 | 1 | |
| 31 Oct 2022 | £496 | £24K | £22K | 1 | |
| 31 Oct 2021 | £257 | £8,300 | £6,496 | 1 | |
| 31 Oct 2020 | £222 | £5,559 | £4,350 | 1 | |
| 31 Oct 2019 | £106 | £1,857 | £2,779 | 2 | |
| 31 Oct 2018 | £173 | £1,129 | £2,327 | ||
| 31 Oct 2017 | £279 | £3,660 | £5,209 | ||
| 31 Oct 2016 | £5,111 | £7,099 | £4,426 |
Where Maclennan Building & Roofing Ltd is registered
The registered office is in Nairn (IV12), in the Highland local authority area, Scotland. Show IV12 5NY on a map.
Other trade companies in IV12
- Highland Garage Services LtdMechanics and garages
- T J Morrison Contracts LtdMechanics and garages
- Ideal Construction and Renovations LtdBuilders
- Highland Fox Joinery Services LimitedJoiners and carpenters
- Macleod Landscapes LtdLandscapers and gardeners
- Hlmcoatings LtdCivil engineering
- P&N Scaffolding 123 LtdBuilders
- Denis Elder LtdCivil engineering
What happens if Maclennan Building & Roofing 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 31 July 2027.
| Companies House | Accounts delivered | Penalty |
|---|---|---|
| Up to 1 month late | 1 Aug 2027 to 31 Aug 2027 | £150 |
| 1 to 3 months late | 1 Sep 2027 to 31 Oct 2027 | £375 |
| 3 to 6 months late | 1 Nov 2027 to 31 Jan 2028 | £750 |
| More than 6 months late | From 1 Feb 2028 | £1,500 |
Penalties double if the accounts were also late the year before.
| HMRC (CT600) | From | Penalty |
|---|---|---|
| 1 day late | 1 Nov 2027 | £200 |
| 3 months late | 31 Jan 2028 | another £200 |
| 6 months late | 30 Apr 2028 | HMRC estimates the tax and adds 10% of the unpaid tax |
| 12 months late | 31 Oct 2028 | another 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
- SC409737
- Status
- Active
- Company type
- Private limited company
- Incorporated
- 20 October 2011 (14 years ago)
- Registered office
- East Balcroy Cottage, Nairnshire, Nairn, IV12 5NY
- Nature of business
- Construction of domestic buildings (SIC 41202)
- Year end
- 31 October (accounting reference date)
- Accounts type
- Micro-entity
- Last accounts made up to
- 31 October 2025
- Last confirmation statement
- 13 January 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 Nairn
Other active building contractors registered in Nairn.
- Murdo Macrae Building Contractors Limited2003
- P&N Scaffolding 123 Ltd2026
- Red Moon Maintenance Ltd2013
- Broadhill Construction Services Ltd2017
- Fourtwo Performance Limited2017
- H B L Building and Roofing Ltd2021
- Ideal Construction and Renovations Ltd2026
- Macgillivray Construction Ltd2016
All building contractors in Nairn · All trades in Nairn · Builders across the UK
Frequently asked questions
When are Maclennan Building & Roofing Ltd's accounts due?
Maclennan Building & Roofing Ltd's next accounts are due at Companies House by 31 July 2027 (in 291 days), covering the period to 31 October 2026.
When is Maclennan Building & Roofing Ltd's CT600 due?
The CT600 for the period to 31 October 2026 is due at HMRC by 31 October 2027, 12 months after the period end. The corporation tax itself is payable earlier, by 1 August 2027.
Is Maclennan Building & Roofing Ltd still trading?
Maclennan Building & Roofing 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 Maclennan Building & Roofing Ltd do?
Maclennan Building & Roofing Ltd is registered under Construction of domestic buildings (SIC 41202).
How old is Maclennan Building & Roofing Ltd?
Maclennan Building & Roofing Ltd was incorporated on 20 October 2011, 14 years ago.
What is the penalty if Maclennan Building & Roofing 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 Maclennan Building & Roofing Ltd on Companies House for filed documents, officers and the full history.
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.