- Companies
- Builders
- Macclesfield
- Point Construction and Maintenance Limited
Point Construction and Maintenance Limited
- Company number
- 10607463
- Incorporated
- 8 Feb 20179 years trading
- Registered office
- 73 Chapel Street, Macclesfield, Cheshire East, SK11 8BJ
- Nature of business
- Construction of domestic buildings
Point Construction and Maintenance Limited is a 9-year-old private limited company registered in Macclesfield, company number 10607463, one of 70 building contractors in Macclesfield. Its next accounts are due at Companies House on 23 November 2026, and the CT600 for the period to 23 February 2026 is due at HMRC on 23 February 2027.
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 down £1,420 (-34.2%) on the year before, to -£5,566.
- Net assets rose in 2 of 7 year-on-year comparisons on record.
- Current assets of £12K against £20K owed within a year: 0.6 times cover.
- 1 employee on average during the year.
- Balance sheets on record for 8 years, 2018 to 2025.
Net assets by year
| Year end | Net assets | Cash | Current assets | Owed within a year | Employees |
|---|---|---|---|---|---|
| 23 Feb 2025 | -£5,566 | £4,900 | £12K | £20K | 1 |
| 23 Feb 2024 | -£4,146 | £0 | £0 | £7,043 | 1 |
| 28 Feb 2023 | £876 | £7 | £2,169 | £4,930 | 1 |
| 28 Feb 2022 | £2,080 | £0 | £4,413 | £7,162 | 1 |
| 28 Feb 2021 | £2,229 | £405 | £9,574 | £13K | 1 |
| 29 Feb 2020 | £6,006 | £429 | £5,591 | £7,131 | 1 |
| 28 Feb 2019 | £1,188 | £6 | £1,123 | £6,719 | 1 |
| 28 Feb 2018 | -£234 | -£1,120 | £9,366 |
Where Point Construction and Maintenance Limited is registered
The registered office is in Macclesfield (SK11), in the Cheshire East local authority area, North West. Show SK11 8BJ on a map.
Other trade companies in SK11
- TPB Plumbing & Heating LimitedPlumbers and heating engineers
- Yd Services LtdSpecialist contractors
- JC Roofing Contractors LtdRoofers
- Cushion Renew LtdRepair services
- Nra Building LtdBuilders
- LK Cleaning (Macc) LtdCleaning companies
- All Trades Build & Design LtdProperty developers
- HGV Auto Lab LtdMechanics and garages
What happens if Point Construction and Maintenance 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 23 November 2026.
| Companies House | Accounts delivered | Penalty |
|---|---|---|
| Up to 1 month late | 24 Nov 2026 to 23 Dec 2026 | £150 |
| 1 to 3 months late | 24 Dec 2026 to 23 Feb 2027 | £375 |
| 3 to 6 months late | 24 Feb 2027 to 23 May 2027 | £750 |
| More than 6 months late | From 24 May 2027 | £1,500 |
Penalties double if the accounts were also late the year before.
| HMRC (CT600) | From | Penalty |
|---|---|---|
| 1 day late | 24 Feb 2027 | £200 |
| 3 months late | 23 May 2027 | another £200 |
| 6 months late | 23 Aug 2027 | HMRC estimates the tax and adds 10% of the unpaid tax |
| 12 months late | 23 Feb 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
- 10607463
- Status
- Active
- Company type
- Private limited company
- Incorporated
- 8 February 2017 (9 years ago)
- Registered office
- 73 Chapel Street, Macclesfield, Cheshire East, SK11 8BJ
- Nature of business
- Construction of domestic buildings (SIC 41202)
- Year end
- 23 February (accounting reference date)
- Accounts type
- Total exemption (full)
- Last accounts made up to
- 23 February 2025
- Last confirmation statement
- 7 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.
Similar companies in Macclesfield
Other active building contractors registered in Macclesfield.
- Proma (Design) Limited2007
- Qdos Developments Limited2006
- R. John Cross Limited1975
- R.D.B. Developments Limited1993
- RBR Group of Companies Limited2024
- RMP Building Limited2026
- Rollinson Building and Maintenance Ltd2014
- Ronan Construction Ltd2026
All building contractors in Macclesfield · All trades in Macclesfield · Builders across the UK
Frequently asked questions
When are Point Construction and Maintenance Limited's accounts due?
Point Construction and Maintenance Limited's next accounts are due at Companies House by 23 November 2026 (in 42 days), covering the period to 23 February 2026.
When is Point Construction and Maintenance Limited's CT600 due?
The CT600 for the period to 23 February 2026 is due at HMRC by 23 February 2027, 12 months after the period end. The corporation tax itself is payable earlier, by 24 November 2026.
Is Point Construction and Maintenance Limited still trading?
Point Construction and Maintenance 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 Point Construction and Maintenance Limited do?
Point Construction and Maintenance Limited is registered under Construction of domestic buildings (SIC 41202).
How old is Point Construction and Maintenance Limited?
Point Construction and Maintenance Limited was incorporated on 8 February 2017, 9 years ago.
What is the penalty if Point Construction and Maintenance 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 Point Construction and Maintenance 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.