- Company number
- SC450480
- Incorporated
- 21 May 201313 years trading
- Registered office
- Chapel Cottage Kemnay, Inverurie, Aberdeenshire, AB51 5LJ
- Nature of business
- Construction of domestic buildings
S & M Joiners and Builders Ltd is a 13-year-old private limited company registered in Inverurie, company number SC450480, one of 12 building contractors in Inverurie. Companies House shows its accounts as overdue: they were due on 30 June 2022.
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 £19K (-13%) on the year before, to -£162K.
- Net assets rose in 2 of 5 year-on-year comparisons on record.
- Current assets of £38K against £351K owed within a year: 0.1 times cover.
- 5 employees on average during the year.
- Balance sheets on record for 6 years, 2015 to 2020.
Net assets by year
| Year end | Net assets | Cash | Current assets | Owed within a year | Employees |
|---|---|---|---|---|---|
| 30 Sep 2020 | -£162K | £4,495 | £38K | £351K | 5 |
| 30 Sep 2019 | -£143K | £2,106 | £37K | £371K | 5 |
| 30 Sep 2018 | £14K | £1,008 | £102K | £163K | |
| 30 Sep 2017 | -£42K | £25K | £157K | £239K | 4 |
| 30 Sep 2016 | -£55K | £304 | £7,603 | £116K | |
| 31 May 2015 | £1 | £1 | £1 | £0 |
Where S & M Joiners and Builders Ltd is registered
The registered office is in Inverurie (AB51), in the Aberdeenshire local authority area, Scotland. Show AB51 5LJ on a map.
Other trade companies in AB51
- Bennachie Woodworks LtdInstallers
- Macnish Electrical LimitedMachinery repair and installation
- CFB Asset Support LtdMachinery repair and installation
- Everyday Motors Aberdeen LtdMotor traders
- Moto Mania Parts LtdMotor traders
- Lochter Exteriors LtdCleaning companies
- Temptations 2 LimitedSpecialist contractors
- Innovative Paint Protection Solutions LtdMotor traders
What happens if S & M Joiners and Builders Ltd files late
If the accounts reach Companies House today, the late filing penalty is £1,500 (£3,000 if last year's accounts were also late). It rises at each step below.
| Companies House | Accounts delivered | Penalty |
|---|---|---|
| Up to 1 month late | 1 Jul 2022 to 31 Jul 2022 | £150 |
| 1 to 3 months late | 1 Aug 2022 to 30 Sep 2022 | £375 |
| 3 to 6 months late | 1 Oct 2022 to 31 Dec 2022 | £750 |
| More than 6 months late | From 1 Jan 2023 | £1,500 |
Penalties double if the accounts were also late the year before.
| HMRC (CT600) | From | Penalty |
|---|---|---|
| 1 day late | 1 Oct 2022 | £200 |
| 3 months late | 30 Dec 2022 | another £200 |
| 6 months late | 30 Mar 2023 | HMRC estimates the tax and adds 10% of the unpaid tax |
| 12 months late | 30 Sep 2023 | 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
- SC450480
- Status
- Active
- Company type
- Private limited company
- Incorporated
- 21 May 2013 (13 years ago)
- Registered office
- Chapel Cottage Kemnay, Inverurie, Aberdeenshire, AB51 5LJ
- Nature of business
- Construction of domestic buildings (SIC 41202)
- Year end
- 30 September (accounting reference date)
- Accounts type
- Total exemption (full)
- Last accounts made up to
- 30 September 2020
- Last confirmation statement
- 29 April 2026
- Previous names
- S Clark & Sons Joiners and Builders Ltd (until 21 Aug 2015)
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 Inverurie
Other active building contractors registered in Inverurie.
- SCC Services Limited2024
- Apex Homes Scotland Ltd2021
- Brian Wilson (Ellon) Limited2002
- Caledonian Global Real Estate Ltd2024
- DKK Groundworks Ltd2025
- G & G Joinery Contractors Limited2003
- Inverurie Light Fabrication Ltd.2006
- J D Penny Limited1992
All building contractors in Inverurie · All trades in Inverurie · Builders across the UK
Frequently asked questions
When are S & M Joiners and Builders Ltd's accounts due?
S & M Joiners and Builders Ltd's accounts were due at Companies House on 30 June 2022 and the register shows them as overdue.
When is S & M Joiners and Builders Ltd's CT600 due?
The CT600 for the period to 30 September 2021 is due at HMRC by 30 September 2022, 12 months after the period end. The corporation tax itself is payable earlier, by 1 July 2022.
Is S & M Joiners and Builders Ltd still trading?
S & M Joiners and Builders Ltd is listed as active on the Companies House register (checked 13 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 S & M Joiners and Builders Ltd do?
S & M Joiners and Builders Ltd is registered under Construction of domestic buildings (SIC 41202).
How old is S & M Joiners and Builders Ltd?
S & M Joiners and Builders Ltd was incorporated on 21 May 2013, 13 years ago.
What is the penalty if S & M Joiners and Builders 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 S & M Joiners and Builders Ltd on Companies House for filed documents, officers and the full history.
Based on the Companies House register (snapshot 1 Oct 2026, rechecked 13 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.