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  4. Pickering and Spencer Limited

Pickering and Spencer Limited

ActiveMicro-entity accountsBuildersGloucester
Company number
04677768
Incorporated
25 Feb 200323 years trading
Registered office
Unit 8A, Severn Road, Gloucester, GL1 2LE
Nature of business
Construction of commercial buildings
Accounts due in
76 days
28 Dec 2026
Net assets
-£25K▼
At 31 Mar 2025
Employees
3
Average during the year
From the Companies House register, 1 Oct 2026

Pickering and Spencer Limited is a 23-year-old private limited company registered in Gloucester, company number 04677768, one of 225 building contractors in Gloucester. Its next accounts are due at Companies House on 28 December 2026, and the CT600 for the period to 28 March 2026 is due at HMRC on 28 March 2027.

Key dates

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

Accounts due
28 Dec 2026
in 76 days
For the period to 28 Mar 2026
CT600 due
28 Mar 2027
in 166 days
Period 1 Apr 2025 to 28 Mar 2026
Corporation tax payment
29 Dec 2026
in 77 days
9 months and 1 day after the period end
Confirmation statement
11 Mar 2027
in 149 days
Last made up to 25 Feb 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 down £28K on the year before, to -£25K.
  • Net assets rose in 6 of 9 year-on-year comparisons on record.
  • Current assets of £108K against £125K owed within a year: 0.9 times cover.
  • 3 employees on average, down from 4 the year before.
  • Balance sheets on record for 10 years, 2016 to 2025.

Net assets by year

Net assets at each year end, 2016 to 2025-£100K£031 March 2016: net assets £90K£90K201631 March 2017: net assets -£140K-£140K201731 March 2018: net assets -£110K-£110K201831 March 2019: net assets -£96K-£96K201931 March 2020: net assets £33K£33K202031 March 2021: net assets £257£257202131 March 2022: net assets £930£930202231 March 2023: net assets £1,772£1,772202331 March 2024: net assets £2,590£2,590202431 March 2025: net assets -£25K-£25K2025
Net assets at each year end, 2016 to 2025-£100K£031 March 2016: net assets £90K£90K'1631 March 2017: net assets -£140K-£140K'1731 March 2018: net assets -£110K-£110K'1831 March 2019: net assets -£96K-£96K'1931 March 2020: net assets £33K£33K'2031 March 2021: net assets £257£257'2131 March 2022: net assets £930£930'2231 March 2023: net assets £1,772£1,772'2331 March 2024: net assets £2,590£2,590'2431 March 2025: net assets -£25K-£25K'25
Year endNet assetsCashCurrent assetsOwed within a yearEmployees
31 Mar 2025-£25K£108K£125K3
31 Mar 2024£2,590£140K£147K4
31 Mar 2023£1,772£182K£161K4
31 Mar 2022£930£190K£178K4
31 Mar 2021£257£155K£136K7
31 Mar 2020£33K£157K£105K7
31 Mar 2019-£96K-£137K£23K
31 Mar 2018-£110K-£161K£39K
31 Mar 2017-£140K-£252K£91K
31 Mar 2016£90K£1,919£187K£106K

Where Pickering and Spencer Limited is registered

Pickering and Spencer Limited's registered office on a map of the UK

The registered office is in Gloucester (GL1), in the Gloucester local authority area, South West. Show GL1 2LE on a map.

Other trade companies in GL1

What happens if Pickering and Spencer 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 28 December 2026.

Companies HouseAccounts deliveredPenalty
Up to 1 month late29 Dec 2026 to 28 Jan 2027£150
1 to 3 months late29 Jan 2027 to 28 Mar 2027£375
3 to 6 months late29 Mar 2027 to 28 Jun 2027£750
More than 6 months lateFrom 29 Jun 2027£1,500

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

HMRC (CT600)FromPenalty
1 day late29 Mar 2027£200
3 months late28 Jun 2027another £200
6 months late28 Sep 2027HMRC estimates the tax and adds 10% of the unpaid tax
12 months late28 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
04677768
Status
Active
Company type
Private limited company
Incorporated
25 February 2003 (23 years ago)
Registered office
Unit 8A, Severn Road, Gloucester, GL1 2LE
Nature of business
Construction of commercial buildings (SIC 41201)
Year end
28 March (accounting reference date)
Accounts type
Micro-entity
Last accounts made up to
31 March 2025
Last confirmation statement
25 February 2026

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.

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Other active building contractors registered in Gloucester.

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Frequently asked questions

When are Pickering and Spencer Limited's accounts due?

Pickering and Spencer Limited's next accounts are due at Companies House by 28 December 2026 (in 76 days), covering the period to 28 March 2026.

When is Pickering and Spencer Limited's CT600 due?

The CT600 for the period to 28 March 2026 is due at HMRC by 28 March 2027, 12 months after the period end. The corporation tax itself is payable earlier, by 29 December 2026.

Is Pickering and Spencer Limited still trading?

Pickering and Spencer 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 Pickering and Spencer Limited do?

Pickering and Spencer Limited is registered under Construction of commercial buildings (SIC 41201).

How old is Pickering and Spencer Limited?

Pickering and Spencer Limited was incorporated on 25 February 2003, 23 years ago.

What is the penalty if Pickering and Spencer 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 Pickering and Spencer Limited 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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