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S M C Refrigeration Limited

ActiveMicro-entity accountsPlumbers and heating engineersEast Preston
Company number
04649452
Incorporated
28 Jan 200323 years trading
Registered office
45 Sea Road, East Preston, West Sussex, BN16 1JN
Nature of business
Plumbing, heat and air-conditioning installation
Accounts due in
413 days
30 Nov 2027
Net assets
£22K
+0.0% on the year before
Employees
1
Average during the year
From the Companies House register, 1 Oct 2026

S M C Refrigeration Limited is a 23-year-old private limited company registered in East Preston, company number 04649452, one of the UK's plumbing and heating companies. Its next accounts are due at Companies House on 30 November 2027, and the CT600 for the period to 28 February 2027 is due at HMRC on 28 February 2028.

Key dates

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

Accounts due
30 Nov 2027
in 413 days
For the period to 28 Feb 2027
CT600 due
28 Feb 2028
in 503 days
Period 1 Mar 2026 to 28 Feb 2027
Corporation tax payment
1 Dec 2027
in 414 days
9 months and 1 day after the period end
Confirmation statement
11 Feb 2027
in 121 days
Last made up to 28 Jan 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 unchanged on the year before, at £22K.
  • Net assets rose in 2 of 9 year-on-year comparisons on record.
  • Current assets of £14K against £36K owed within a year: 0.4 times cover.
  • 1 employee on average during the year.
  • Balance sheets on record for 10 years, 2017 to 2026.

Net assets by year

Net assets at each year end, 2017 to 2026-£20K£0£20K28 February 2017: net assets -£23K-£23K201728 February 2018: net assets -£22K-£22K201828 February 2019: net assets -£22K-£22K201929 February 2020: net assets -£22K-£22K202028 February 2021: net assets £22K£22K202128 February 2022: net assets £22K£22K202228 February 2023: net assets £22K£22K202328 February 2024: net assets £22K£22K202428 February 2025: net assets £22K£22K202528 February 2026: net assets £22K£22K2026
Net assets at each year end, 2017 to 2026-£20K£0£20K28 February 2017: net assets -£23K-£23K'1728 February 2018: net assets -£22K-£22K'1828 February 2019: net assets -£22K-£22K'1929 February 2020: net assets -£22K-£22K'2028 February 2021: net assets £22K£22K'2128 February 2022: net assets £22K£22K'2228 February 2023: net assets £22K£22K'2328 February 2024: net assets £22K£22K'2428 February 2025: net assets £22K£22K'2528 February 2026: net assets £22K£22K'26
Year endNet assetsCashCurrent assetsOwed within a yearEmployees
28 Feb 2026£22K£14K£36K1
28 Feb 2025£22K£14K1
28 Feb 2024£22K£14K1
28 Feb 2023£22K£14K£36K1
28 Feb 2022£22K£14K£36K1
28 Feb 2021£22K£14K£36K1
29 Feb 2020-£22K£14K£36K0
28 Feb 2019-£22K£14K£36K
28 Feb 2018-£22K
28 Feb 2017-£23K£27K£50K

Who runs and owns S M C Refrigeration Limited

From the Companies House register. Individuals are shown by initials only; the full register is on Companies House.

Officer

NameRoleAppointed
A*** R***DirectorJan 2003
3 former officers
NameRoleAppointedLeft
N*** C***SecretaryJan 2003Feb 2013
Temple Secretaries LimitedCorporate Nominee SecretaryJan 2003Jan 2003
Company Directors LimitedNominee director (company)Jan 2003Jan 2003

Person with significant control

Individual · since Jan 2017
A*** R***
Owns 75% or more of the shares

Where S M C Refrigeration Limited is registered

S M C Refrigeration Limited's registered office on a map of the UK

The registered office is in East Preston (BN16), in the Arun local authority area, South East. Show BN16 1JN on a map.

Other trade companies in BN16

Also registered at this address

4 other companies use the same registered office as S M C Refrigeration Limited.

What happens if S M C Refrigeration Limited 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 30 November 2027.

Companies HouseAccounts deliveredPenalty
Up to 1 month late1 Dec 2027 to 31 Dec 2027£150
1 to 3 months late1 Jan 2028 to 29 Feb 2028£375
3 to 6 months late1 Mar 2028 to 31 May 2028£750
More than 6 months lateFrom 1 Jun 2028£1,500

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

HMRC (CT600)FromPenalty
1 day late29 Feb 2028£200
3 months late28 May 2028another £200
6 months late28 Aug 2028HMRC estimates the tax and adds 10% of the unpaid tax
12 months late28 Feb 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
04649452
Status
Active
Company type
Private limited company
Incorporated
28 January 2003 (23 years ago)
Registered office
45 Sea Road, East Preston, West Sussex, BN16 1JN
Nature of business
Plumbing, heat and air-conditioning installation (SIC 43220)
Year end
28 February (accounting reference date)
Accounts type
Micro-entity
Last accounts made up to
28 February 2026
Last confirmation statement
28 January 2026

Filing notes for plumbing and heating companies

Plumbing and heating companies frequently work under CIS for main contractors and also directly for homeowners, so turnover can mix CIS and non-CIS income.

Similar companies

Other active plumbing and heating companies.

Plumbers and heating engineers across the UK

Frequently asked questions

When are S M C Refrigeration Limited's accounts due?

S M C Refrigeration Limited's next accounts are due at Companies House by 30 November 2027 (in 413 days), covering the period to 28 February 2027.

When is S M C Refrigeration Limited's CT600 due?

The CT600 for the period to 28 February 2027 is due at HMRC by 28 February 2028, 12 months after the period end. The corporation tax itself is payable earlier, by 1 December 2027.

Is S M C Refrigeration Limited still trading?

S M C Refrigeration Limited 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 S M C Refrigeration Limited do?

S M C Refrigeration Limited is registered under Plumbing, heat and air-conditioning installation (SIC 43220).

How old is S M C Refrigeration Limited?

S M C Refrigeration Limited was incorporated on 28 January 2003, 23 years ago.

Who runs S M C Refrigeration Limited?

S M C Refrigeration Limited has 1 active director, the longest-serving appointed in Jan 2003. Their names and service addresses are on the Companies House register.

Who owns S M C Refrigeration Limited?

One person or company has significant control of S M C Refrigeration Limited: an individual (owns 75% or more of the shares).

What is the penalty if S M C Refrigeration Limited 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 S M C Refrigeration Limited 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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