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  4. Rosca Isolation Limited

Rosca Isolation Limited

ActiveMicro-entity accountsBuildersWishaw
Company number
SC718346
Incorporated
23 Dec 20214 years trading
Registered office
67 Winning Quadrant, Wishaw, ML2 7TT
Nature of business
Construction of domestic buildings
Accounts
Overdue
Were due 30 Sep 2026
Net assets
£31K▼
-72.4% on the year before
Employees
5
Average during the year
Checked with Companies House 12 Oct 2026

Rosca Isolation Limited is a 4-year-old private limited company registered in Wishaw, company number SC718346, one of 27 building contractors in Wishaw. Companies House shows its accounts as overdue: they were due on 30 September 2026.

Key dates

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

Accounts due
30 Sep 2026
Overdue by 12 days
For the period to 31 Dec 2025
CT600 due
31 Dec 2026
in 80 days
Period 1 Jan 2025 to 31 Dec 2025
Corporation tax payment
1 Oct 2026
Date passed
9 months and 1 day after the period end
Confirmation statement
5 Jan 2027
in 85 days
Last made up to 22 Dec 2025

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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 £81K (-72.4%) on the year before, to £31K.
  • Current assets of £216K against £179K owed within a year: 1.2 times cover.
  • 5 employees on average, up from 1 the year before.
  • Balance sheets on record for 3 years, 2022 to 2024.

Net assets by year

Net assets at each year end, 2022 to 2024£0£50K£100K31 December 2022: net assets £120K£120K202231 December 2023: net assets £112K£112K202331 December 2024: net assets £31K£31K2024
Net assets at each year end, 2022 to 2024£0£50K£100K31 December 2022: net assets £120K£120K202231 December 2023: net assets £112K£112K202331 December 2024: net assets £31K£31K2024
Year endNet assetsCashCurrent assetsOwed within a yearEmployees
31 Dec 2024£31K£216K£179K5
31 Dec 2023£112K£127K£20K1
31 Dec 2022£120K£118K£11K0

Where Rosca Isolation Limited is registered

Rosca Isolation Limited's registered office on a map of the UK

The registered office is in Wishaw (ML2), in the North Lanarkshire local authority area, Scotland. Show ML2 7TT on a map.

Other trade companies in ML2

What happens if Rosca Isolation Limited files late

If the accounts reach Companies House today, the late filing penalty is £150 (£300 if last year's accounts were also late). It rises at each step below.

Companies HouseAccounts deliveredPenalty
Up to 1 month late1 Oct 2026 to 31 Oct 2026£150
1 to 3 months late1 Nov 2026 to 31 Dec 2026£375
3 to 6 months late1 Jan 2027 to 31 Mar 2027£750
More than 6 months lateFrom 1 Apr 2027£1,500

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

HMRC (CT600)FromPenalty
1 day late1 Jan 2027£200
3 months late31 Mar 2027another £200
6 months late30 Jun 2027HMRC estimates the tax and adds 10% of the unpaid tax
12 months late31 Dec 2027another 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
SC718346
Status
Active
Company type
Private limited company
Incorporated
23 December 2021 (4 years ago)
Registered office
67 Winning Quadrant, Wishaw, ML2 7TT
Nature of business
Construction of domestic buildings (SIC 41202)
Year end
31 December (accounting reference date)
Accounts type
Micro-entity
Last accounts made up to
31 December 2024
Last confirmation statement
22 December 2025

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 Wishaw

Other active building contractors registered in Wishaw.

All building contractors in Wishaw · All trades in Wishaw · Builders across the UK

Frequently asked questions

When are Rosca Isolation Limited's accounts due?

Rosca Isolation Limited's accounts were due at Companies House on 30 September 2026 and the register shows them as overdue.

When is Rosca Isolation Limited's CT600 due?

The CT600 for the period to 31 December 2025 is due at HMRC by 31 December 2026, 12 months after the period end. The corporation tax itself is payable earlier, by 1 October 2026.

Is Rosca Isolation Limited still trading?

Rosca Isolation Limited is listed as active on the Companies House register (checked 12 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 Rosca Isolation Limited do?

Rosca Isolation Limited is registered under Construction of domestic buildings (SIC 41202).

How old is Rosca Isolation Limited?

Rosca Isolation Limited was incorporated on 23 December 2021, 4 years ago.

What is the penalty if Rosca Isolation 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 Rosca Isolation 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, rechecked 12 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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