- Companies
- Motor traders
- Auchterarder
- Phrasers Limited
Phrasers Limited
- Company number
- SC312016
- Incorporated
- 15 Nov 200619 years trading
- Registered office
- Easter Cottage, Orchil Road, Auchterarder, Perthshire, PH3 1NB
- Nature of business
- Sale of new cars and light motor vehicles; Sale of used cars and light motor vehicles; Renting and leasing of cars and light motor vehicles
Phrasers Limited is a 19-year-old private limited company registered in Auchterarder, company number SC312016, one of the UK's motor trade companies. Its next accounts are due at Companies House on 31 January 2028, and the CT600 for the period to 30 April 2027 is due at HMRC on 30 April 2028.
Key dates
Worked out from the year end and filing history on the Companies House register.
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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 £38K (+8.5%) on the year before, to £491K.
- Net assets rose in 7 of 9 year-on-year comparisons on record.
- Current assets of £465K against £204K owed within a year: 2.3 times cover.
- No employees reported for the latest year (directors are often not counted as employees).
- Balance sheets on record for 10 years, 2017 to 2026.
Net assets by year
| Year end | Net assets | Cash | Current assets | Owed within a year | Employees |
|---|---|---|---|---|---|
| 30 Apr 2026 | £491K | £367K | £465K | £204K | 0 |
| 30 Apr 2025 | £453K | £285K | £368K | 0 | |
| 30 Apr 2024 | £444K | £187K | £235K | £152K | 1 |
| 30 Apr 2023 | £413K | £33K | £146K | £213K | 1 |
| 30 Apr 2022 | £482K | £39K | £181K | £76K | 1 |
| 30 Apr 2021 | £512K | £141K | £303K | £59K | 1 |
| 30 Apr 2020 | £480K | £284K | £425K | £59K | 1 |
| 30 Apr 2019 | £435K | £136K | £383K | £49K | 1 |
| 30 Apr 2018 | £383K | £131K | £308K | £32K | 1 |
| 30 Apr 2017 | £355K | £155K | £284K | £64K | 1 |
Where Phrasers Limited is registered
The registered office is in Auchterarder (PH3), in the Perth and Kinross local authority area, Scotland. Show PH3 1NB on a map.
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What happens if Phrasers 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 2028.
| Companies House | Accounts delivered | Penalty |
|---|---|---|
| Up to 1 month late | 1 Feb 2028 to 29 Feb 2028 | £150 |
| 1 to 3 months late | 1 Mar 2028 to 30 Apr 2028 | £375 |
| 3 to 6 months late | 1 May 2028 to 31 Jul 2028 | £750 |
| More than 6 months late | From 1 Aug 2028 | £1,500 |
Penalties double if the accounts were also late the year before.
| HMRC (CT600) | From | Penalty |
|---|---|---|
| 1 day late | 1 May 2028 | £200 |
| 3 months late | 30 Jul 2028 | another £200 |
| 6 months late | 30 Oct 2028 | HMRC estimates the tax and adds 10% of the unpaid tax |
| 12 months late | 30 Apr 2029 | 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
- SC312016
- Status
- Active
- Company type
- Private limited company
- Incorporated
- 15 November 2006 (19 years ago)
- Registered office
- Easter Cottage, Orchil Road, Auchterarder, Perthshire, PH3 1NB
- Nature of business
- Sale of new cars and light motor vehicles (SIC 45111)
Sale of used cars and light motor vehicles (SIC 45112)
Renting and leasing of cars and light motor vehicles (SIC 77110) - Year end
- 30 April (accounting reference date)
- Accounts type
- Total exemption (full)
- Last accounts made up to
- 30 April 2026
- Last confirmation statement
- 15 November 2025
- Previous names
- Castlelaw (No.667) Limited (until 11 Dec 2006)
Filing notes for motor trade companies
Motor trade companies hold vehicle stock, and how that stock is valued at the year end moves the profit directly. Some use the VAT margin scheme.
Similar companies in Auchterarder
Other active motor trade companies registered in Auchterarder.
All motor trade companies in Auchterarder · All trades in Auchterarder · Motor traders across the UK
Frequently asked questions
When are Phrasers Limited's accounts due?
Phrasers Limited's next accounts are due at Companies House by 31 January 2028 (in 476 days), covering the period to 30 April 2027.
When is Phrasers Limited's CT600 due?
The CT600 for the period to 30 April 2027 is due at HMRC by 30 April 2028, 12 months after the period end. The corporation tax itself is payable earlier, by 1 February 2028.
Is Phrasers Limited still trading?
Phrasers 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 Phrasers Limited do?
Phrasers Limited is registered under Sale of new cars and light motor vehicles (SIC 45111); Sale of used cars and light motor vehicles (SIC 45112); Renting and leasing of cars and light motor vehicles (SIC 77110).
How old is Phrasers Limited?
Phrasers Limited was incorporated on 15 November 2006, 19 years ago.
What is the penalty if Phrasers 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 Phrasers 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.