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Macpherson Roofing LTD faces a winding-up petition

Active Company no. SC569491 Incorporated Jun 2017 Construction IV postcode area

Companies House record →

10 Bealach Nan Ciobairean, Portree, IV51 9TS

The most recent insolvency notice for Macpherson Roofing LTD is a Petitions to wind up (Companies), published 09 October 2026 in The London Gazette. The petition was presented by HM Revenue & Customs. The case is before the Portree Sheriff Court. Its last accounts filed at Companies House, to 31 August 2025, showed total assets of £412k and net assets of £124k. A winding-up petition asks the court to close a company and place it into compulsory liquidation, most often because a debt has gone unpaid. If the court makes a winding-up order, control passes to the Official Receiver or an appointed liquidator, the company's bank accounts are frozen and its assets are sold to repay creditors.

Last filed balance sheet

As at 31 August 2025 · micro entity accounts · unaudited · filed 13 months before the first insolvency notice

Total assets
£412k
Cash at bank
—
Net assets
£124k
Total liabilities
—

Total liabilities is not shown for this company: the filed balance sheet did not reconcile against the figures we could read, so the total would be incomplete.

Insolvency notices (1)

  1. A petition has been presented to the Portree Sheriff Court to wind up MACPHERSON ROOFING LTD and appoint a liquidator.

Owed money by Macpherson Roofing LTD?

A bad debt this size rarely stops with the company that failed. If you're a supplier or creditor left short, it's worth knowing where you rank — and checking what the shortfall does to your own cashflow.

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Related guidance

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What the public record showed for this company before its insolvency notice:

  • Its most recent accounts were 13 months old when the first insolvency notice was published.

Each of these is visible months before a Gazette notice. Directors who act at that stage keep far more options open, from an informal turnaround to a CVA or restructuring plan.

Frequently asked questions

Is Macpherson Roofing LTD in liquidation?

The most recent insolvency notice for Macpherson Roofing LTD (company no. SC569491) is a Petitions to wind up (Companies), published 09 October 2026 in The London Gazette. A winding-up petition asks the court to close a company and place it into compulsory liquidation, most often because a debt has gone unpaid. If the court makes a winding-up order, control passes to the Official Receiver or an appointed liquidator, the company's bank accounts are frozen and its assets are sold to repay creditors.

What were Macpherson Roofing LTD's last filed accounts?

Macpherson Roofing LTD's last accounts filed at Companies House, to 31 August 2025, showed total assets of £412k, net assets of £124k. For a distressed company the last filing often predates the insolvency by a year or more.

How many insolvency notices does Macpherson Roofing LTD have?

Macpherson Roofing LTD has 1 insolvency notice recorded in The London Gazette, the most recent being a Petitions to wind up (Companies) on 09 October 2026.

Financial figures are taken from the company's own last accounts filed at Companies House. Small and micro-entity accounts are unaudited, and for a company entering an insolvency process the most recent filing frequently predates that process by a year or more. Figures are indicative and are not a valuation. Contains public sector information licensed under the Open Government Licence v3.0. © Crown copyright.