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Western Isles Polycarbonate Tunnels Ltd

ActiveMicro-entity accountsBuildersIsle of Lewis
Company number
SC707049
Incorporated
18 Aug 20215 years trading
Registered office
Unit 3, Carloway Industrial Estate, Isle of Lewis, Outer Hebrides, HS2 9AQ
Nature of business
Construction of domestic buildings
Accounts due in
595 days
31 May 2028
Net assets
-£19K▲
+30.3% on the year before
Employees
3
Average during the year
From the Companies House register, 1 Oct 2026

Western Isles Polycarbonate Tunnels Ltd is a 5-year-old private limited company registered in Isle of Lewis, company number SC707049, one of 9 building contractors in Isle of Lewis. Its next accounts are due at Companies House on 31 May 2028, and the CT600 for the period to 31 August 2027 is due at HMRC on 31 August 2028.

Key dates

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

Accounts due
31 May 2028
in 595 days
For the period to 31 Aug 2027
CT600 due
31 Aug 2028
in 687 days
Period 1 Sep 2026 to 31 Aug 2027
Corporation tax payment
1 Jun 2028
in 596 days
9 months and 1 day after the period end
Confirmation statement
31 Aug 2027
in 321 days
Last made up to 17 Aug 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 up £8,168 (+30.3%) on the year before, to -£19K.
  • Net assets rose in 1 of 4 year-on-year comparisons on record.
  • Current assets of £41K against £14K owed within a year: 2.9 times cover.
  • 3 employees on average, up from 2 the year before.
  • Balance sheets on record for 5 years, 2022 to 2026.

Net assets by year

Net assets at each year end, 2022 to 2026-£20K-£10K£031 August 2022: net assets £13£13202231 August 2023: net assets £2£2202331 August 2024: net assets -£9,316-£9,316202431 August 2025: net assets -£27K-£27K202531 August 2026: net assets -£19K-£19K2026
Net assets at each year end, 2022 to 2026-£20K-£10K£031 August 2022: net assets £13£13202231 August 2023: net assets £2£2202331 August 2024: net assets -£9,316-£9,316202431 August 2025: net assets -£27K-£27K202531 August 2026: net assets -£19K-£19K2026
Year endNet assetsCashCurrent assetsOwed within a yearEmployees
31 Aug 2026-£19K£41K£14K3
31 Aug 2025-£27K£28K£30K2
31 Aug 2024-£9,316£31K£21K2
31 Aug 2023£2£43K£22K2
31 Aug 2022£13£46K£13K2

Where Western Isles Polycarbonate Tunnels Ltd is registered

Western Isles Polycarbonate Tunnels Ltd's registered office on a map of the UK

The registered office is in Isle of Lewis (HS2), in the Na h-Eileanan Siar local authority area, Scotland. Show HS2 9AQ on a map.

Other trade companies in HS2

What happens if Western Isles Polycarbonate Tunnels Ltd 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 May 2028.

Companies HouseAccounts deliveredPenalty
Up to 1 month late1 Jun 2028 to 30 Jun 2028£150
1 to 3 months late1 Jul 2028 to 31 Aug 2028£375
3 to 6 months late1 Sep 2028 to 30 Nov 2028£750
More than 6 months lateFrom 1 Dec 2028£1,500

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

HMRC (CT600)FromPenalty
1 day late1 Sep 2028£200
3 months late30 Nov 2028another £200
6 months late28 Feb 2029HMRC estimates the tax and adds 10% of the unpaid tax
12 months late31 Aug 2029another 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
SC707049
Status
Active
Company type
Private limited company
Incorporated
18 August 2021 (5 years ago)
Registered office
Unit 3, Carloway Industrial Estate, Isle of Lewis, Outer Hebrides, HS2 9AQ
Nature of business
Construction of domestic buildings (SIC 41202)
Year end
31 August (accounting reference date)
Accounts type
Micro-entity
Last accounts made up to
31 August 2026
Last confirmation statement
17 August 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 Isle of Lewis

Other active building contractors registered in Isle of Lewis.

All building contractors in Isle of Lewis · All trades in Isle of Lewis · Builders across the UK

Frequently asked questions

When are Western Isles Polycarbonate Tunnels Ltd's accounts due?

Western Isles Polycarbonate Tunnels Ltd's next accounts are due at Companies House by 31 May 2028 (in 595 days), covering the period to 31 August 2027.

When is Western Isles Polycarbonate Tunnels Ltd's CT600 due?

The CT600 for the period to 31 August 2027 is due at HMRC by 31 August 2028, 12 months after the period end. The corporation tax itself is payable earlier, by 1 June 2028.

Is Western Isles Polycarbonate Tunnels Ltd still trading?

Western Isles Polycarbonate Tunnels Ltd 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 Western Isles Polycarbonate Tunnels Ltd do?

Western Isles Polycarbonate Tunnels Ltd is registered under Construction of domestic buildings (SIC 41202).

How old is Western Isles Polycarbonate Tunnels Ltd?

Western Isles Polycarbonate Tunnels Ltd was incorporated on 18 August 2021, 5 years ago.

What is the penalty if Western Isles Polycarbonate Tunnels 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 Western Isles Polycarbonate Tunnels Ltd 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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