Limited Company Accounts · Scotland
Limited company accounts in Kirkton, Fife
Every company registered in Kirkton owes Companies House a set of accounts nine months after its year end and HMRC a Corporation Tax return twelve months after it. We prepare both from your bookkeeping or your bank statements, explain what the numbers mean for your dividends and tax, and file electronically for a fixed fee agreed in writing.
from £299 · fixed, per year
Next deadlines
- Company tax return (CT600) due 12 months after your year end (a 31 December year end files by 31 December)
- Confirmation statement due within 14 days of your review date, at least once every 12 months
- Companies House accounts due 9 months after your year end (a 31 December year end files by 30 September)
- Corporation Tax payment, 9 months and 1 day after your year end (a 31 December year end pays by 1 October)
Who this is for
Limited Company Accounts for Kirkton
Owner-managed limited companies in Kirkton, Fife of every kind: contractors and consultants trading through a company, trades and retail businesses, property companies, family firms with a handful of staff, and dormant companies that still owe Companies House a filing. If your company is small enough to file micro-entity or small company accounts, this is the service for you.
What is included
Everything inside the fixed fee
- Statutory accounts in the correct format (micro-entity, small company or dormant) with the notes Companies House requires
- Corporation Tax computation and CT600 return, including capital allowances and loss relief claims
- iXBRL tagging and electronic filing with both Companies House and HMRC
- A director's summary of profit, tax due, retained reserves and how much can safely be taken as dividends
- Director's loan account review and section 455 tax check
- Companies House and HMRC deadline tracking with reminders before each date
How it works
Limited Company Accounts from Kirkton, Fife, step by step
Scope the job
We find out what you need filed, when it is due and what state the records are in, and tell you which fixed-fee package applies.
Agree the price
The fee is confirmed in writing. There is no hourly billing and nothing added for questions during the work.
Hand over the records
Photographs, PDFs, software access or a spreadsheet, sent however suits you. We confirm what we have and what is missing within two working days.
Approve, then we submit
You review the draft with our explanation, sign off, and we file. Receipts, copies and the next deadlines come back to you immediately.
Why IGI
What you get in Kirkton
No hourly rate and no surprise invoice. Kirkton clients know the fee for limited company accounts before they send a single document, and it stays fixed.
Deadline-first: the dates that matter for limited company accounts are shown at the top of this page, diarised for every Kirkton client and chased before they arrive.
Online only, UK based. There is no office in Kirkton to pay for, which is why the fee is the same here as anywhere in Scotland; the work is done by people in the UK who answer the same day.
You get one contact for limited company accounts, not a queue. Kirkton, Fife clients message the same person throughout and get an answer in working hours, usually within a few hours.
Plain English, with the numbers. Every draft for Kirkton comes with a short explanation of what the figures mean and what, if anything, you should do about them.
Approval before filing is a rule, not a courtesy. For limited company accounts in Kirkton, Fife, every submission to HMRC or Companies House follows your written go-ahead.
Local facts
About Kirkton, Fife
Kirkton, Fife is in Scotland, Scotland. Tax in Scotland differs from the rest of the UK on earned income: six bands with a 21% intermediate rate and a 48% top rate, identified by an S prefix on the tax code. The interaction between Scottish rates on salary and UK rates on dividends makes the salary-and-dividend split for Scottish directors a distinct calculation, and Land and Buildings Transaction Tax replaces Stamp Duty.
| Place | Distance | Direction |
|---|---|---|
| Burntisland | 0.6 mi | SE |
| Easter Aberdour | 2 mi | W |
| Aberdour | 2 mi | W |
| Pettycur | 2 mi | E |
| Wester Aberdour | 3 mi | W |
| Newbigging, Fife | 3 mi | N |
| Auchtertool | 3 mi | N |
| Kinghorn | 3 mi | E |
Worth knowing
Rules that come up in this work
Crypto records and reporting
Most crypto holders have taxable events they do not recognise, because every swap is a disposal even when no pounds change hands. The computation requires the complete transaction history from every exchange and wallet, pooled by asset with HMRC's matching rules applied. Exchange-generated tax reports are frequently wrong because they cannot see transfers between a user's own wallets.
Allowable expenses
Expense claims are where a return is won or lost in an enquiry. The test is wholly and exclusively for the trade; where a cost is mixed, the business proportion can be claimed if it can be identified. Capital items such as equipment and vans are relieved through capital allowances rather than as expenses, except under the cash basis where they are simply deducted when paid.
Record keeping
Record keeping is a legal obligation with a penalty of up to £3,000 for failure, but its real value is in making every other filing cheaper and more defensible. Keep invoices, receipts, bank statements, mileage logs and any HMRC correspondence, digitally if you like, for five years after the relevant filing deadline for individuals and six years for companies and VAT.
Corporation Tax rates and marginal relief
Companies pay Corporation Tax at 19% on profits up to £50,000 and 25% on profits over £250,000. Between those figures marginal relief applies, producing an effective rate that rises gradually and a marginal rate of 26.5% on each pound in the band. The thresholds are divided by the number of associated companies, so a director with two companies has thresholds of £25,000 and £125,000 for each.
The VAT registration threshold
The £90,000 VAT threshold is measured over any twelve consecutive months, which is why a strong quarter can tip a business over unexpectedly. Registration must follow within thirty days of the end of the month the threshold was crossed. Below the threshold, voluntary registration is worth considering when customers are VAT-registered businesses and costs carry VAT.
Director's loan accounts
Money taken from a company has to be something: salary, dividend, expense reimbursement or loan. If it is a loan and remains outstanding nine months after the year end, the company pays tax at the dividend higher rate on it until it is repaid. Clearing the balance with a properly declared dividend before the deadline, where reserves allow, is routine year-end work.
Salary versus dividends
Directors of their own companies usually take a salary at or just above the National Insurance thresholds, which keeps the year qualifying for State Pension and is deductible for Corporation Tax, with further income as dividends. Dividends above the £500 allowance are taxed at 10.75%, 35.75% and 39.35% by band and can only be paid from distributable profits after tax, with a minute and voucher each time.
Questions
Limited Company Accounts questions from Kirkton
Do you file with iXBRL?
Yes. Both Companies House and HMRC require accounts and computations in iXBRL format, which tags every figure electronically. We produce and validate the tagged files as part of the service; you never see or pay for this separately.
My company is dormant. Do I still need accounts?
Yes. A dormant company still files annual accounts with Companies House, in the simplified AA02 format, and a confirmation statement. Our dormant accounts fee is £49. HMRC usually does not require a CT600 once told the company is dormant, and we handle that notification.
What happens if accounts are filed late?
Companies House penalties are automatic and double if you were late the previous year too: £150 up to one month late, £375 up to three months, £750 up to six months and £1,500 beyond that for a private company. HMRC adds £100 for a late CT600, rising with time. Our fee includes filing rescue at no extra charge if we have your records in time.
When are company accounts due?
Nine months after your accounting reference date for Companies House, and the Corporation Tax payment is due nine months and one day after the year end. The CT600 itself is due twelve months after the year end. A first set of accounts is due 21 months after incorporation. We track all of these and remind you.
What do you need from me to prepare the accounts?
Bank statements for the full year, sales and purchase records or your bookkeeping software login, details of any assets bought or sold, loans, and the previous year's accounts and CT600 if we did not prepare them. If your books are not kept, the "from bank statements" approach works but may move you to the small company fee.
What is the difference between micro-entity and small company accounts?
A micro-entity has turnover under £1 million, a balance sheet under £500,000 and up to 10 employees (thresholds from April 2025) and may file abbreviated accounts with very few notes, at our £299 fee. Companies above those limits but still "small" file fuller accounts with more disclosures, at £449. We confirm which you are from your figures.
How do I get started from Kirkton, Fife?
Message us on WhatsApp or email with a sentence about your business and what you need. We reply in working hours with any questions and a fixed fee for limited company accounts. Once you confirm, we tell you exactly which records to send and the work begins. Most Kirkton clients are set up within a day.
Which deadlines matter most for limited company accounts?
The next four dates that apply to limited company accounts are shown at the top of this page, calculated from today. For Kirkton clients we diarise every one of them from the day you join and send reminders before each, so the work is done in good time rather than in the last week before a penalty.
Start the conversation from Kirkton
Tell us what you need. You get one fixed fee in writing, and nothing is filed until you approve it.