Macpherson Electrical Limited
- Company number
- SC244383
- Incorporated
- 21 Feb 200323 years trading
- Registered office
- 18 Birch Grove, Boat of Garten, Inverness-Shire, PH24 3BA
- Nature of business
- Construction of domestic buildings
Macpherson Electrical Limited is a 23-year-old private limited company registered in Inverness-Shire, company number SC244383, one of the UK's building contractors. Its next accounts are due at Companies House on 30 April 2027, and the CT600 for the period to 31 July 2026 is due at HMRC on 31 July 2027.
Key dates
Worked out from the year end and filing history on the Companies House register.
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 Macpherson Electrical LimitedOr 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 £3,676 (-1.3%) on the year before, to £280K.
- Net assets rose in 5 of 9 year-on-year comparisons on record.
- Current assets of £295K against £42K owed within a year: 7.0 times cover.
- 5 employees 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 Jul 2025 | £280K | £295K | £42K | 5 | |
| 31 Jul 2024 | £284K | £285K | £34K | 5 | |
| 31 Jul 2023 | £238K | £253K | £29K | 4 | |
| 31 Jul 2022 | £282K | £289K | £25K | 4 | |
| 31 Jul 2021 | £290K | £291K | £26K | 5 | |
| 31 Jul 2020 | £270K | £259K | £22K | 6 | |
| 31 Jul 2019 | £312K | £355K | £57K | ||
| 31 Jul 2018 | £269K | £282K | £31K | ||
| 31 Jul 2017 | £234K | £238K | £29K | ||
| 31 Jul 2016 | £216K | £182K | £217K | £28K |
Public contracts won
Macpherson Electrical Limited has one public sector contract award on record (2024). 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.
| Buyer | Contract | Value | Awarded |
|---|---|---|---|
| Albyn Housing Society Limited | Responsive repairs, voids and aids and adaptations | Ceiling, not shown | 14 Jun 2024 |
Where Macpherson Electrical Limited is registered
The registered office is in Inverness-Shire (PH24), in the Highland local authority area, Scotland. Show PH24 3BA on a map.
Other trade companies in PH24
- Eco Af Contracting LtdSpecialist contractors
- Euan Ross Joinery LtdJoiners and carpenters
- Cairngorm Building Services LimitedJoiners and carpenters
- Ian Rourke Painters LtdPainters and decorators
- Bynack Builders LimitedBuilders
What happens if Macpherson Electrical 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 April 2027.
| Companies House | Accounts delivered | Penalty |
|---|---|---|
| Up to 1 month late | 1 May 2027 to 31 May 2027 | £150 |
| 1 to 3 months late | 1 Jun 2027 to 31 Jul 2027 | £375 |
| 3 to 6 months late | 1 Aug 2027 to 31 Oct 2027 | £750 |
| More than 6 months late | From 1 Nov 2027 | £1,500 |
Penalties double if the accounts were also late the year before.
| HMRC (CT600) | From | Penalty |
|---|---|---|
| 1 day late | 1 Aug 2027 | £200 |
| 3 months late | 31 Oct 2027 | another £200 |
| 6 months late | 31 Jan 2028 | HMRC estimates the tax and adds 10% of the unpaid tax |
| 12 months late | 31 Jul 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
- SC244383
- Status
- Active
- Company type
- Private limited company
- Incorporated
- 21 February 2003 (23 years ago)
- Registered office
- 18 Birch Grove, Boat of Garten, Inverness-Shire, PH24 3BA
- Nature of business
- Construction of domestic buildings (SIC 41202)
- Year end
- 31 July (accounting reference date)
- Accounts type
- Micro-entity
- Last accounts made up to
- 31 July 2025
- Last confirmation statement
- 14 June 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
Other active building contractors.
Frequently asked questions
When are Macpherson Electrical Limited's accounts due?
Macpherson Electrical Limited's next accounts are due at Companies House by 30 April 2027 (in 199 days), covering the period to 31 July 2026.
When is Macpherson Electrical Limited's CT600 due?
The CT600 for the period to 31 July 2026 is due at HMRC by 31 July 2027, 12 months after the period end. The corporation tax itself is payable earlier, by 1 May 2027.
Is Macpherson Electrical Limited still trading?
Macpherson Electrical 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 Macpherson Electrical Limited do?
Macpherson Electrical Limited is registered under Construction of domestic buildings (SIC 41202).
How old is Macpherson Electrical Limited?
Macpherson Electrical Limited was incorporated on 21 February 2003, 23 years ago.
Has Macpherson Electrical Limited won public sector contracts?
Yes. Macpherson Electrical Limited has one contract award from public bodies on Contracts Finder and Find a Tender, most recently from Albyn Housing Society Limited.
What is the penalty if Macpherson Electrical 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 Macpherson Electrical Limited 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.