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Neil Mackay & Co Ltd

ActiveTotal exemption (full) accountsCivil engineeringStornoway
Company number
SC278395
Incorporated
13 Jan 200521 years trading
Registered office
1 Unit 1, Parkend Industrial Estate, Stornoway, Isle Of Lewis, HS2 0AN
Nature of business
Construction of other civil engineering projects n.e.c.
Accounts due in
79 days
31 Dec 2026
Net assets
£2.4M▲
+1.1% on the year before
Cash at bank
£491K▲
At 31 Dec 2024
Employees
32
Average during the year
From the Companies House register, 1 Oct 2026

Neil Mackay & Co Ltd is a 21-year-old private limited company registered in Stornoway, company number SC278395, one of the UK's civil engineering contractors. Its next accounts are due at Companies House on 31 December 2026, and its first CT600 is due at HMRC on 31 December 2026.

Key dates

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

Accounts due
31 Dec 2026
in 79 days
For the period to 31 Mar 2026
CT600 due (first of two)
31 Dec 2026
in 79 days
Period 1 Jan 2025 to 31 Dec 2025
CT600 due (second of two)
31 Mar 2027
in 169 days
Period 1 Jan 2026 to 31 Mar 2026
Corporation tax payment
1 Jan 2027
in 80 days
9 months and 1 day after the period end
Confirmation statement
29 Nov 2026
in 47 days
Last made up to 15 Nov 2025

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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 up £25K (+1.1%) on the year before, to £2.4M.
  • Net assets rose in 9 of 9 year-on-year comparisons on record.
  • Current assets of £1.2M against £101K owed within a year: more than 10 times cover.
  • 32 employees on average, down from 36 the year before.
  • Balance sheets on record for 10 years, 2016 to 2024.

Net assets by year

Net assets at each year end, 2016 to 2024£0£1M£2M31 January 2016: net assets £982K£982K201631 January 2017: net assets £1.1M£1.1M201731 January 2018: net assets £1.3M£1.3M201831 December 2018: net assets £1.4M£1.4M201831 December 2019: net assets £1.6M£1.6M201931 December 2020: net assets £1.7M£1.7M202031 December 2021: net assets £2.3M£2.3M202131 December 2022: net assets £2.3M£2.3M202231 December 2023: net assets £2.3M£2.3M202331 December 2024: net assets £2.4M£2.4M2024
Net assets at each year end, 2016 to 2024£0£1M£2M31 January 2016: net assets £982K£982K'1631 January 2017: net assets £1.1M£1.1M'1731 January 2018: net assets £1.3M£1.3M'1831 December 2018: net assets £1.4M£1.4M'1831 December 2019: net assets £1.6M£1.6M'1931 December 2020: net assets £1.7M£1.7M'2031 December 2021: net assets £2.3M£2.3M'2131 December 2022: net assets £2.3M£2.3M'2231 December 2023: net assets £2.3M£2.3M'2331 December 2024: net assets £2.4M£2.4M'24
Year endNet assetsCashCurrent assetsOwed within a yearEmployees
31 Dec 2024£2.4M£491K£1.2M£101K32
31 Dec 2023£2.3M£435K£1.3M£184K36
31 Dec 2022£2.3M£348K£1.6M£209K40
31 Dec 2021£2.3M£824K£2.1M£222K42
31 Dec 2020£1.7M£541K£1.5M£122K43
31 Dec 2019£1.6M£700K£1.5M£261K45
31 Dec 2018£1.4M£360K£1.2M£152K46
31 Jan 2018£1.3M£485K£1.1M£183K55
31 Jan 2017£1.1M£279K£914K£159K52
31 Jan 2016£982K£577K£1.1M£212K

Where Neil Mackay & Co Ltd is registered

Neil Mackay & Co Ltd's registered office on a map of the UK

The registered office is in Stornoway (HS2), in the Na h-Eileanan Siar local authority area, Scotland. Show HS2 0AN on a map.

Other trade companies in HS2

What happens if Neil Mackay & Co 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 December 2026.

Companies HouseAccounts deliveredPenalty
Up to 1 month late1 Jan 2027 to 31 Jan 2027£150
1 to 3 months late1 Feb 2027 to 31 Mar 2027£375
3 to 6 months late1 Apr 2027 to 30 Jun 2027£750
More than 6 months lateFrom 1 Jul 2027£1,500

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

HMRC (CT600)FromPenalty
1 day late1 Apr 2027£200
3 months late30 Jun 2027another £200
6 months late30 Sep 2027HMRC estimates the tax and adds 10% of the unpaid tax
12 months late31 Mar 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
SC278395
Status
Active
Company type
Private limited company
Incorporated
13 January 2005 (21 years ago)
Registered office
1 Unit 1, Parkend Industrial Estate, Stornoway, Isle Of Lewis, HS2 0AN
Nature of business
Construction of other civil engineering projects n.e.c. (SIC 42990)
Year end
31 December (accounting reference date)
Accounts type
Total exemption (full)
Last accounts made up to
31 December 2024
Last confirmation statement
15 November 2025

Filing notes for civil engineering contractors

Civil engineering contractors usually carry plant and machinery, so capital allowances (the annual investment allowance and the main pool) do much of the work in the corporation tax computation.

Similar companies in Stornoway

Other active civil engineering contractors registered in Stornoway.

All civil engineering contractors in Stornoway · All trades in Stornoway · Civil engineering across the UK

Frequently asked questions

When are Neil Mackay & Co Ltd's accounts due?

Neil Mackay & Co Ltd's next accounts are due at Companies House by 31 December 2026 (in 79 days), covering the period to 31 March 2026.

When is Neil Mackay & Co Ltd's CT600 due?

The first accounts cover more than 12 months, so there are two Company Tax Returns: one for the 12 months to 31 December 2025, due by 31 December 2026, and one for the period to 31 March 2026, due by 31 March 2027. Corporation tax is payable 9 months and 1 day after the end of each.

Is Neil Mackay & Co Ltd still trading?

Neil Mackay & Co 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 Neil Mackay & Co Ltd do?

Neil Mackay & Co Ltd is registered under Construction of other civil engineering projects n.e.c. (SIC 42990).

How old is Neil Mackay & Co Ltd?

Neil Mackay & Co Ltd was incorporated on 13 January 2005, 21 years ago.

What is the penalty if Neil Mackay & Co 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 Neil Mackay & Co Ltd 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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