- Companies
- Property developers
- Passive Building Structures Ltd
Passive Building Structures Ltd
- Company number
- NI661525
- Incorporated
- 17 May 20197 years trading
- Registered office
- Unit 5, Roslea Enterprise Centre, Roslea Fermanagh, BT92 7FH
- Nature of business
- Development of building projects
Passive Building Structures Ltd is a 7-year-old private limited company registered in Roslea Fermanagh, company number NI661525, one of the UK's property development companies. Its next accounts are due at Companies House on 28 February 2027, and the CT600 for the period to 31 May 2026 is due at HMRC on 31 May 2027.
Key dates
Worked out from the year end and filing history on the Companies House register.
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Where Passive Building Structures Ltd is registered
The registered office is in Roslea Fermanagh (BT92), in the Fermanagh and Omagh local authority area, Northern Ireland. Show BT92 7FH on a map.
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What happens if Passive Building Structures 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 28 February 2027.
| Companies House | Accounts delivered | Penalty |
|---|---|---|
| Up to 1 month late | 1 Mar 2027 to 31 Mar 2027 | £150 |
| 1 to 3 months late | 1 Apr 2027 to 31 May 2027 | £375 |
| 3 to 6 months late | 1 Jun 2027 to 31 Aug 2027 | £750 |
| More than 6 months late | From 1 Sep 2027 | £1,500 |
Penalties double if the accounts were also late the year before.
| HMRC (CT600) | From | Penalty |
|---|---|---|
| 1 day late | 1 Jun 2027 | £200 |
| 3 months late | 31 Aug 2027 | another £200 |
| 6 months late | 30 Nov 2027 | HMRC estimates the tax and adds 10% of the unpaid tax |
| 12 months late | 31 May 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
- NI661525
- Status
- Active
- Company type
- Private limited company
- Incorporated
- 17 May 2019 (7 years ago)
- Registered office
- Unit 5, Roslea Enterprise Centre, Roslea Fermanagh, BT92 7FH
- Nature of business
- Development of building projects (SIC 41100)
- Year end
- 31 May (accounting reference date)
- Accounts type
- Unaudited abridged
- Last accounts made up to
- 31 May 2025
- Last confirmation statement
- 16 May 2026
Filing notes for property development companies
Many property development companies are single-project vehicles. Stock of land and buildings sits on the balance sheet as work in progress until sale, and a company that has finished its project may become dormant rather than close.
Similar companies
Other active property development companies.
Frequently asked questions
When are Passive Building Structures Ltd's accounts due?
Passive Building Structures Ltd's next accounts are due at Companies House by 28 February 2027 (in 139 days), covering the period to 31 May 2026.
When is Passive Building Structures Ltd's CT600 due?
The CT600 for the period to 31 May 2026 is due at HMRC by 31 May 2027, 12 months after the period end. The corporation tax itself is payable earlier, by 1 March 2027.
Is Passive Building Structures Ltd still trading?
Passive Building Structures 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 Passive Building Structures Ltd do?
Passive Building Structures Ltd is registered under Development of building projects (SIC 41100).
How old is Passive Building Structures Ltd?
Passive Building Structures Ltd was incorporated on 17 May 2019, 7 years ago.
What is the penalty if Passive Building Structures 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 Passive Building Structures 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.