# C D MERCER LIMITED (SC546086)

> C D MERCER LIMITED is an active private limited company (company number SC546086) incorporated on 22 September 2016, registered in Perth. Its registered activity is site preparation (SIC 43120). Latest small accounts cover the period ending 31 March 2026, showing net assets of −£16k and cash of £51, with 5 employees on average. Net assets fell 114% on the prior period (£120k). Across the last 3 periods on record the net-asset trend is volatile.

- Status: Active
- Incorporated: 2016-09-22
- Registered office: Perth, PH1 3HS
- SIC 43120: Site preparation
- Next accounts due: 2027-12-31
- Confirmation statement due: 2027-10-06
- Accounts type: TOTAL EXEMPTION FULL

By net assets it sits in the bottom quarter of 641 comparable companies in Other (median £5,139, upper quartile £54k).

## Accounts (as filed)

| Period end | Net assets | Cash | Debtors | Creditors <1y | Turnover | Profit | Employees |
|---|---|---|---|---|---|---|---|
| 2026-03-31 | −£16k | £51 | — | £214k | — | — | 5 |
| 2024-09-30 | £120k | £786 | £49k | — | — | — | 4 |
| 2023-09-30 | £110k | £776 | £15k | — | — | — | 3 |

current ratio 0.2; net assets trend volatile; size band micro.

## Filing and accounts signals (facts, not a rating)

- Net assets below zero: Net assets £-16,472 at 31 March 2026
- Net assets down 25% or more on the prior period: -113.7% vs prior period
- Current assets below creditors within one year: Current ratio 0.2
- Three or more accounting periods on record: 3 periods on record
- Incorporated five or more years ago: Incorporated 22 September 2016

How each signal is derived: https://firmoscan.com/methodology

## Persons with significant control

- Mr Colin Mercer — owns 75–100% of shares, since 2016-09-22

---
Source: Companies House register snapshot 2026-08-31, Open Government Licence v3.0. Information may have changed since that date and is not advice or a credit reference; check the official record before relying on it. Official record: https://find-and-update.company-information.service.gov.uk/company/SC546086
HTML: https://firmoscan.com/company/SC546086-c-d-mercer-limited