Company profile · Builders
Macrae Homes Limited
Macrae Homes Limited is a 27-year-old private limited company registered in Inverness, company number SC197889, one of 63 building contractors in Inverness. Its next accounts are due at Companies House on 30 December 2026, and its first CT600 is due at HMRC on 30 December 2026.
Key dates
Worked out from the year end and filing history on the Companies House register.
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Financial snapshot, 2024
From the balance sheet at 30 December 2024, as filed at Companies House.
Macrae Homes Limited over the years
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 £1,437 (-0.7%) on the year before, to £202K.
- Net assets rose in 4 of 9 year-on-year comparisons on record.
- Current assets of £1.1M against £870K owed within a year: 1.2 times cover.
- 1 employee on average during the year.
- Balance sheets on record for 10 years, 2015 to 2024.
Net assets by year
| Year end | Net assets | Cash | Current assets | Owed within a year | Employees |
|---|---|---|---|---|---|
| 30 Dec 2024 | £202K | £1.1M | £870K | 1 | |
| 30 Dec 2023 | £203K | £1.1M | £875K | 1 | |
| 30 Dec 2022 | £223K | £1.1M | £850K | 1 | |
| 30 Dec 2021 | £240K | £1.1M | £832K | 1 | |
| 30 Dec 2020 | £32K | £1.1M | £1M | 2 | |
| 30 Dec 2019 | £53K | £1.1M | £1M | ||
| 30 Dec 2018 | £71K | £1.1M | £1M | ||
| 30 Dec 2017 | £60K | £1.2M | £1.1M | ||
| 30 Dec 2016 | -£11K | £981K | £993K | ||
| 31 Dec 2015 | -£26K | £977K | £1M |
Where Macrae Homes Limited is registered
The registered office is in Inverness (IV1), in the Highland local authority area, Scotland. Show IV1 3XB on a map.
Other trade companies in IV1
- Ak-07 LtdCleaning companies
- Kessock Welding LtdBuilders
- Ness Roofing LtdRoofers
- MRD Energyworx LimitedCivil engineering
- PPH (Highland) LimitedPlumbers and heating engineers
- Inverness Resin Flooring Specialists LtdFloor and wall tilers
- Lenfords Services LimitedLandscapers and gardeners
- Highland Motor Repairs LtdMotor traders
What happens if Macrae Homes 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 December 2026.
| Companies House | Accounts delivered | Penalty |
|---|---|---|
| Up to 1 month late | 31 Dec 2026 to 30 Jan 2027 | £150 |
| 1 to 3 months late | 31 Jan 2027 to 30 Mar 2027 | £375 |
| 3 to 6 months late | 31 Mar 2027 to 30 Jun 2027 | £750 |
| More than 6 months late | From 1 Jul 2027 | £1,500 |
Penalties double if the accounts were also late the year before.
| HMRC (CT600) | From | Penalty |
|---|---|---|
| 1 day late | 31 Mar 2027 | £200 |
| 3 months late | 30 Jun 2027 | another £200 |
| 6 months late | 30 Sep 2027 | HMRC estimates the tax and adds 10% of the unpaid tax |
| 12 months late | 30 Mar 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
- SC197889
- Status
- Active
- Company type
- Private limited company
- Incorporated
- 7 July 1999 (27 years ago)
- Registered office
- Greenoaks Glade, North Kessock, Inverness, IV1 3XB
- Nature of business
- Construction of domestic buildings (SIC 41202)
- Year end
- 30 December (accounting reference date)
- Accounts type
- Micro-entity
- Last accounts made up to
- 30 December 2024
- Last confirmation statement
- 17 October 2025
- Charges (mortgages)
- 2 outstanding of 2 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.
Similar companies in Inverness
Other active building contractors registered in Inverness.
- Makar Limited2002
- Manda Construction Limited1998
- Martin Sanderson Joinery Limited2011
- Matheson Builders Limited2005
- MC Builders (Highland) Ltd.1997
- McMonagle Masonry Ltd2024
- Munro Civil Engineering Limited2022
- Nelu Tafta Construction Ltd2023
All building contractors in Inverness · All trades in Inverness · Builders across the UK
Frequently asked questions
When are Macrae Homes Limited's accounts due?
Macrae Homes Limited's next accounts are due at Companies House by 30 December 2026 (in 79 days), covering the period to 30 March 2026.
When is Macrae Homes Limited's CT600 due?
The first accounts cover more than 12 months, so there are two Company Tax Returns: one for the 12 months to 30 December 2025, due by 30 December 2026, and one for the period to 30 March 2026, due by 30 March 2027. Corporation tax is payable 9 months and 1 day after the end of each.
Is Macrae Homes Limited still trading?
Macrae Homes 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 Macrae Homes Limited do?
Macrae Homes Limited is registered under Construction of domestic buildings (SIC 41202).
How old is Macrae Homes Limited?
Macrae Homes Limited was incorporated on 7 July 1999, 27 years ago.
What is the penalty if Macrae Homes 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 Macrae Homes 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.