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Spratt & Hamer Limited

ActiveUnaudited abridged accountsSpecialist contractorsLiverpool
Company number
05747028
Incorporated
17 Mar 200620 years trading
Registered office
131 Suite S17, Ic3 Liverpool Science Park, 131 Mount Pleasant, Liverpool, L3 5TF
Nature of business
Other specialised construction activities n.e.c.
Accounts due in
79 days
31 Dec 2026
Net assets
£83K▲
+32.6% on the year before
Cash at bank
£194▼
At 31 Dec 2024
Employees
12
Average during the year
From the Companies House register, 1 Oct 2026

Spratt & Hamer Limited is a 20-year-old private limited company registered in Liverpool, company number 05747028, one of 409 specialist construction companies in Liverpool. Its next accounts are due at Companies House on 31 December 2026, and its first CT600 is due at HMRC on 31 December 2026.

Key dates

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

Accounts due
31 Dec 2026
in 79 days
For the period to 31 Mar 2026
CT600 due (first of two)
31 Dec 2026
in 79 days
Period 1 Jan 2025 to 31 Dec 2025
CT600 due (second of two)
31 Mar 2027
in 169 days
Period 1 Jan 2026 to 31 Mar 2026
Corporation tax payment
1 Jan 2027
in 80 days
9 months and 1 day after the period end
Confirmation statement
15 Dec 2026
in 63 days
Last made up to 1 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 up £20K (+32.6%) on the year before, to £83K.
  • Net assets rose in 4 of 8 year-on-year comparisons on record.
  • Current assets of £242K against £175K owed within a year: 1.4 times cover.
  • 12 employees on average, down from 13 the year before.
  • Balance sheets on record for 9 years, 2016 to 2024.

Net assets by year

Net assets at each year end, 2016 to 2024£0£50K£100K31 December 2016: net assets £97K£97K201631 December 2017: net assets £99K£99K201731 December 2018: net assets £112K£112K201831 December 2019: net assets £112K£112K201931 December 2020: net assets £118K£118K202031 December 2021: net assets £114K£114K202131 December 2022: net assets £74K£74K202231 December 2023: net assets £62K£62K202331 December 2024: net assets £83K£83K2024
Net assets at each year end, 2016 to 2024£0£50K£100K31 December 2016: net assets £97K£97K'1631 December 2017: net assets £99K£99K'1731 December 2018: net assets £112K£112K'1831 December 2019: net assets £112K£112K'1931 December 2020: net assets £118K£118K'2031 December 2021: net assets £114K£114K'2131 December 2022: net assets £74K£74K'2231 December 2023: net assets £62K£62K'2331 December 2024: net assets £83K£83K'24
Year endNet assetsCashCurrent assetsOwed within a yearEmployees
31 Dec 2024£83K£194£242K£175K12
31 Dec 2023£62K£3,774£217K£175K13
31 Dec 2022£74K£210£180K£120K14
31 Dec 2021£114K£24£176K£93K15
31 Dec 2020£118K£65K£248K£135K14
31 Dec 2019£112K£15K£150K£99K14
31 Dec 2018£112K£44K£190K£136K13
31 Dec 2017£99K£44K£158K£115K
31 Dec 2016£97K£50K£142K£98K

Where Spratt & Hamer Limited is registered

Spratt & Hamer Limited's registered office on a map of the UK

The registered office is in Liverpool (L3), in the Liverpool local authority area, North West. Show L3 5TF on a map.

Other trade companies in L3

What happens if Spratt & Hamer 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 December 2026.

Companies HouseAccounts deliveredPenalty
Up to 1 month late1 Jan 2027 to 31 Jan 2027£150
1 to 3 months late1 Feb 2027 to 31 Mar 2027£375
3 to 6 months late1 Apr 2027 to 30 Jun 2027£750
More than 6 months lateFrom 1 Jul 2027£1,500

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

HMRC (CT600)FromPenalty
1 day late1 Apr 2027£200
3 months late30 Jun 2027another £200
6 months late30 Sep 2027HMRC estimates the tax and adds 10% of the unpaid tax
12 months late31 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
05747028
Status
Active
Company type
Private limited company
Incorporated
17 March 2006 (20 years ago)
Registered office
131 Suite S17, Ic3 Liverpool Science Park, 131 Mount Pleasant, Liverpool, L3 5TF
Nature of business
Other specialised construction activities n.e.c. (SIC 43999)
Year end
31 December (accounting reference date)
Accounts type
Unaudited abridged
Last accounts made up to
31 December 2024
Last confirmation statement
1 December 2025
Charges (mortgages)
1 outstanding of 1 registered
Previous names
Sound Testing.Co.UK Limited (until 29 Apr 2022)

Filing notes for specialist construction companies

Specialist contractors often work under CIS for main contractors. Retentions held back by the customer still count towards turnover once the work is done.

Similar companies in Liverpool

Other active specialist construction companies registered in Liverpool.

All specialist construction companies in Liverpool · All trades in Liverpool · Specialist contractors across the UK

Frequently asked questions

When are Spratt & Hamer Limited's accounts due?

Spratt & Hamer Limited's next accounts are due at Companies House by 31 December 2026 (in 79 days), covering the period to 31 March 2026.

When is Spratt & Hamer Limited's CT600 due?

The first accounts cover more than 12 months, so there are two Company Tax Returns: one for the 12 months to 31 December 2025, due by 31 December 2026, and one for the period to 31 March 2026, due by 31 March 2027. Corporation tax is payable 9 months and 1 day after the end of each.

Is Spratt & Hamer Limited still trading?

Spratt & Hamer 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 Spratt & Hamer Limited do?

Spratt & Hamer Limited is registered under Other specialised construction activities n.e.c. (SIC 43999).

How old is Spratt & Hamer Limited?

Spratt & Hamer Limited was incorporated on 17 March 2006, 20 years ago.

What is the penalty if Spratt & Hamer 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 Spratt & Hamer 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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