Company profile · Builders
Makar Limited
Makar Limited is a 24-year-old private limited company registered in Inverness, company number SC230962, one of 63 building contractors in Inverness. Its next accounts are due at Companies House on 31 January 2027, and the CT600 for the period to 30 April 2026 is due at HMRC on 30 April 2027.
Key dates
Worked out from the year end and filing history on the Companies House register.
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Financial snapshot, 2025
From the balance sheet at 30 April 2025, as filed at Companies House.
Makar 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 up £2.7M (+133.3%) on the year before, to £665K.
- Net assets rose in 3 of 8 year-on-year comparisons on record.
- Current assets of £243K against £178K owed within a year: 1.4 times cover.
- 23 employees on average, down from 24 the year before.
- Balance sheets on record for 10 years, 2014 to 2025.
Net assets by year
| Year end | Net assets | Cash | Current assets | Owed within a year | Employees |
|---|---|---|---|---|---|
| 30 Apr 2025 | £665K | £59K | £243K | £178K | 23 |
| 30 Apr 2024 | -£2M | £16K | £289K | £2.9M | 24 |
| 30 Apr 2023 | -£1.4M | £6 | £200K | £1.5M | 31 |
| 30 Apr 2022 | -£662K | £3 | £593K | £1.6M | 40 |
| 30 Apr 2021 | -£1.3M | £57 | £675K | £1.8M | 49 |
| 30 Apr 2020 | -£1.3M | £50 | £591K | £1.4M | 42 |
| 30 Apr 2017 | -£864K | £324K | £969K | 40 | |
| 30 Apr 2016 | -£318K | £480K | £918K | ||
| 30 Apr 2015 | -£65K | £497K | £843K | ||
| 30 Apr 2014 | £64K | £278K | £547K |
Where Makar Limited is registered
The registered office is in Inverness (IV2), in the Highland local authority area, Scotland. Show IV2 6DJ on a map.
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What happens if Makar 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 31 January 2027.
| Companies House | Accounts delivered | Penalty |
|---|---|---|
| Up to 1 month late | 1 Feb 2027 to 28 Feb 2027 | £150 |
| 1 to 3 months late | 1 Mar 2027 to 30 Apr 2027 | £375 |
| 3 to 6 months late | 1 May 2027 to 31 Jul 2027 | £750 |
| More than 6 months late | From 1 Aug 2027 | £1,500 |
Penalties double if the accounts were also late the year before.
| HMRC (CT600) | From | Penalty |
|---|---|---|
| 1 day late | 1 May 2027 | £200 |
| 3 months late | 30 Jul 2027 | another £200 |
| 6 months late | 30 Oct 2027 | HMRC estimates the tax and adds 10% of the unpaid tax |
| 12 months late | 30 Apr 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
- SC230962
- Status
- Active
- Company type
- Private limited company
- Incorporated
- 30 April 2002 (24 years ago)
- Registered office
- Makar Ltd, Dores Road, Torbreck, Inverness, Highlands, IV2 6DJ
- Nature of business
- Construction of domestic buildings (SIC 41202)
- Year end
- 30 April (accounting reference date)
- Accounts type
- Total exemption (full)
- Last accounts made up to
- 30 April 2025
- Last confirmation statement
- 7 April 2026
- Charges (mortgages)
- 2 outstanding of 3 registered
- Previous names
- Sutherland Architecture Limited (until 29 Jan 2007)
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.
- 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
- North Coast Builders Ltd2022
All building contractors in Inverness · All trades in Inverness · Builders across the UK
Frequently asked questions
When are Makar Limited's accounts due?
Makar Limited's next accounts are due at Companies House by 31 January 2027 (in 111 days), covering the period to 30 April 2026.
When is Makar Limited's CT600 due?
The CT600 for the period to 30 April 2026 is due at HMRC by 30 April 2027, 12 months after the period end. The corporation tax itself is payable earlier, by 1 February 2027.
Is Makar Limited still trading?
Makar 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 Makar Limited do?
Makar Limited is registered under Construction of domestic buildings (SIC 41202).
How old is Makar Limited?
Makar Limited was incorporated on 30 April 2002, 24 years ago.
What is the penalty if Makar 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 Makar 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.