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Paul McGurnaghan Ltd

ActiveMicro-entity accountsRoofersGlenrothes
Company number
SC768110
Incorporated
3 May 20233 years trading
Registered office
Suite 1, Andor House, Pentland Park, Glenrothes, Fife, KY6 2AG
Nature of business
Roofing activities
Accounts due in
79 days
31 Dec 2026
From the Companies House register, 1 Oct 2026

Paul McGurnaghan Ltd is a 3-year-old private limited company registered in Glenrothes, company number SC768110, one of 11 roofing companies in Glenrothes. Its next accounts are due at Companies House on 31 December 2026, and the CT600 for the period to 31 March 2026 is due at HMRC on 31 March 2027.

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
31 Mar 2027
in 169 days
Period 1 Apr 2025 to 31 Mar 2026
Corporation tax payment
1 Jan 2027
in 80 days
9 months and 1 day after the period end
Confirmation statement
1 Jun 2027
in 231 days
Last made up to 18 May 2026

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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 £19K (+152.2%) on the year before, to £32K.
  • Current assets of £26K against £16K owed within a year: 1.7 times cover.
  • 2 employees on average, up from 1 the year before.
  • Balance sheets on record for 2 years, 2024 to 2025.

Net assets by year

Net assets at each year end, 2024 to 2025£0£20K31 March 2024: net assets £12K£12K202431 March 2025: net assets £32K£32K2025
Net assets at each year end, 2024 to 2025£0£20K31 March 2024: net assets £12K£12K202431 March 2025: net assets £32K£32K2025
Year endNet assetsCashCurrent assetsOwed within a yearEmployees
31 Mar 2025£32K£26K£16K2
31 Mar 2024£12K£12K£9,7461

Where Paul McGurnaghan Ltd is registered

Paul McGurnaghan Ltd's registered office on a map of the UK

The registered office is in Glenrothes (KY6), in the Fife local authority area, Scotland. Show KY6 2AG on a map.

Other trade companies in KY6

Also registered at this address

8 other companies use the same registered office as Paul McGurnaghan Ltd.

What happens if Paul McGurnaghan 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
SC768110
Status
Active
Company type
Private limited company
Incorporated
3 May 2023 (3 years ago)
Registered office
Suite 1, Andor House, Pentland Park, Glenrothes, Fife, KY6 2AG
Nature of business
Roofing activities (SIC 43910)
Year end
31 March (accounting reference date)
Accounts type
Micro-entity
Last accounts made up to
31 March 2025
Last confirmation statement
18 May 2026

Filing notes for roofing companies

Roofing companies commonly work under CIS and run vans and access equipment, so CIS deductions and capital allowances are the two things to get right.

Similar companies in Glenrothes

Other active roofing companies registered in Glenrothes.

All roofing companies in Glenrothes · All trades in Glenrothes · Roofers across the UK

Frequently asked questions

When are Paul McGurnaghan Ltd's accounts due?

Paul McGurnaghan 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 Paul McGurnaghan Ltd's CT600 due?

The CT600 for the period to 31 March 2026 is due at HMRC by 31 March 2027, 12 months after the period end. The corporation tax itself is payable earlier, by 1 January 2027.

Is Paul McGurnaghan Ltd still trading?

Paul McGurnaghan 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 Paul McGurnaghan Ltd do?

Paul McGurnaghan Ltd is registered under Roofing activities (SIC 43910).

How old is Paul McGurnaghan Ltd?

Paul McGurnaghan Ltd was incorporated on 3 May 2023, 3 years ago.

What is the penalty if Paul McGurnaghan 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 Paul McGurnaghan 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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