Lower Letham Limited company overview
Lower Letham Limited is a private limited company registered with company number SC296628. It was incorporated on 6 Feb 2006 and its current status is active.
The registered office is at 4 Austen Way, Scone, Perth, PH2 6FG. The company has 1 active officer. It was previously called Gauntlet (Scotland) Limited.
Lower Letham Limited upcoming deadlines
Year end accounts
Due 29 Dec 2026
Confirmation statement
Due 25 Aug 2027
Corporation tax payment
Due 30 Dec 2026
Dates are the ones Companies House holds for this company. Late accounts trigger automatic Companies House penalties starting at £150, and HMRC charges interest on late corporation tax.
Lower Letham Limited at a glance
20 years
Trading age
7,582 days since incorporation
1
Active officers
Susan
94
Filings on record
Latest: 24 Aug 2026
100/100
Filing health score
Accounts and statement up to date
Directors of Lower Letham Limited
Former officers
Nature of business (SIC codes)
01110
Growing of cereals (except rice), leguminous crops and oil seeds
68209
Other letting and operating of own or leased real estate
Allowable expenses for Lower Letham Limited
Based on Lower Letham Limited's SIC codes (01110, 68209), these are typical tax-deductible expenses for a property & letting company. Claiming them lowers the profit you pay corporation tax on.
Repairs & maintenance
Fixing like-for-like wear and tear (not improvements).
Letting agent fees
Management, tenant-finding and inventory costs.
Mortgage interest
Finance costs — a company claims these in full, unlike individuals.
Landlord insurance & certificates
Buildings cover, gas safety and EPC certificates.
Vehicle & mileage
45p a mile for the first 10,000 business miles in a personal car.
Staff & director salaries
Wages, employer NI and pension contributions paid through PAYE.
Accountancy & legal fees
Bookkeeping, year-end accounts, tax advice and company secretarial costs.
Business insurance
Public liability, professional indemnity and employer's liability cover.
Phone & internet
Business mobile contracts, broadband and a share of home internet.
General guidance only — every expense must be wholly and exclusively for business. Ask an accountant
Tax guide for businesses like Lower Letham Limited
How much tax does a property & letting company pay?
UK companies pay corporation tax at 19% on profits up to £50,000, rising to 25% above £250,000, with marginal relief in between. Claiming every allowable expense reduces taxable profit.
Does a company like Lower Letham Limited need to register for VAT?
VAT registration is compulsory once taxable turnover passes £90,000 in any rolling 12 months. Many businesses register voluntarily to reclaim VAT on costs.
How much does an accountant cost for a limited company in Perth?
Fixed-fee accountants typically charge £60–£200 a month for a small limited company, covering year-end accounts, corporation tax and the confirmation statement.
Can directors of Lower Letham Limited pay themselves in dividends?
Most small company directors take a low salary plus dividends. Dividends are paid from profits after corporation tax, with an annual £500 dividend allowance.
Filing history
24 Aug 2026 · CS01
Confirmation statement made on 11 Aug 2026 with no updates
19 Aug 2026 · AD01
Registered office address changed on 19 Aug 2026
19 Aug 2026 · AD01
Registered office address changed on 19 Aug 2026
7 Jul 2026 · CH01
Director's details changed for Mrs Susan Jane Clark on 7 Jul 2026
14 Apr 2026 · TM01
Termination of appointment of John Clark as a director on 14 Apr 2026
16 Dec 2025 · AA
Total exemption full accounts made up to 31 Mar 2025
11 Aug 2025 · CS01
Confirmation statement made on 11 Aug 2025 with updates
20 Feb 2025 · CS01
Confirmation statement made on 6 Feb 2025 with no updates
17 Feb 2025 · TM01
Termination of appointment of Mae Ramsay Clark as a director on 3 Aug 2024
20 Dec 2024 · AA
Total exemption full accounts made up to 31 Mar 2024
19 Mar 2024 · CS01
Confirmation statement made on 6 Feb 2024 with updates
3 Jan 2024 · AA
Total exemption full accounts made up to 31 Mar 2023
22 Dec 2023 · AA01
Change account reference date company previous shortened
30 Oct 2023 · PSC01
Notification of a person with significant control
30 Oct 2023 · PSC07
Cessation of a person with significant control
30 Oct 2023 · PSC07
Cessation of a person with significant control
19 Sep 2023 · AP01
Appointment of Mrs Susan Jane Clark as a director on 28 Aug 2023
27 Apr 2023 · CS01
Confirmation statement made on 6 Feb 2023 with no updates
27 Apr 2023 · PSC07
Cessation of a person with significant control
23 Jan 2023 · AA
Total exemption full accounts made up to 31 Mar 2022
Showing the latest 20 of 94 filings. See the full history on Companies House
Accounting services for Lower Letham Limited
From tax to payroll, find accountants who look after every part of Lower Letham Limited’s finances.
Year-end accounts
Statutory accounts prepared and filed with Companies House on time, every year.
Corporation tax
CT600 returns filed with HMRC and tax planned so you only pay what you owe.
Payroll
Pay your team on time every month, with RTI submissions and pensions handled.
VAT & bookkeeping
Keep your books tidy and your VAT returns MTD-ready all year round.
Confirmation statement
Your annual confirmation statement checked and filed before the deadline.
Management accounts
Monthly or quarterly reports so you can see how the business is really doing.
More about Lower Letham Limited
About Lower Letham Limited
Lower Letham Limited is a UK private limited company based in Perth, registered at Companies House as company number SC296628 since 6 Feb 2006. Its listed activities include growing of cereals (except rice), leguminous crops and oil seeds, other letting and operating of own or leased real estate. This page brings together its public record — directors, registered office, nature of business and filing history — in one easy place.
Lower Letham Limited filings and compliance
Every UK limited company must file annual accounts, a confirmation statement and a corporation tax return each year. Lower Letham Limited has 94 filings on record. Keeping on top of these deadlines avoids automatic penalties from Companies House and HMRC, which start at £150 for late accounts.
Looking for an accountant in Perth?
Businesses like Lower Letham Limited often use a local accountant for year-end accounts, corporation tax, VAT and payroll. Compare fixed-fee, regulated accountants near Perth and get free quotes in minutes.
This page shows public information from Companies House. Director of Lower Letham Limited?
Lower Letham Limited – frequently asked questions
What is the company number of Lower Letham Limited?
Lower Letham Limited is registered at Companies House under company number SC296628.
When was Lower Letham Limited incorporated?
Lower Letham Limited was incorporated on 6 Feb 2006 as a private limited company.
Who are the directors of Lower Letham Limited?
Current officers are Susan Jane Clark (director).
What does Lower Letham Limited do?
The company's registered nature of business (SIC) is 01110 – Growing of cereals (except rice), leguminous crops and oil seeds; 68209 – Other letting and operating of own or leased real estate.
Where is Lower Letham Limited registered?
The registered office address is 4 Austen Way, Scone, Perth, PH2 6FG.
Is Lower Letham Limited still trading?
According to its latest Companies House record the company status is active. Its most recent filing was confirmation statement made on 11 Aug 2026 with no updates on 24 Aug 2026.