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  4. S M H Commercial Limited

S M H Commercial Limited

ActiveTotal exemption (full) accountsMechanics and garagesCheadle
Company number
05973622
Incorporated
20 Oct 200619 years trading
Registered office
53 Grange Avenue, Cheadle Hulme, Cheadle, Cheshire, SK8 5JP
Nature of business
Maintenance and repair of motor vehicles
Accounts due in
18 days
31 Oct 2026
Net assets
-£28K▼
-28.7% on the year before
Cash at bank
£19K▲
At 31 Oct 2025
Employees
2
Average during the year
From the Companies House register, 1 Oct 2026

S M H Commercial Limited is a 19-year-old private limited company registered in Cheadle, company number 05973622, one of 24 vehicle repair garages in Cheadle. Its next accounts are due at Companies House on 31 October 2026, and its first CT600 is due at HMRC on 31 October 2026.

Key dates

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

Accounts due
31 Oct 2026
in 18 days
For the period to 31 Jan 2026
CT600 due (first of two)
31 Oct 2026
in 18 days
Period 1 Nov 2024 to 31 Oct 2025
CT600 due (second of two)
31 Jan 2027
in 110 days
Period 1 Nov 2025 to 31 Jan 2026
Corporation tax payment
1 Nov 2026
in 19 days
9 months and 1 day after the period end
Confirmation statement
3 Nov 2026
in 21 days
Last made up to 20 Oct 2025

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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 down £6,261 (-28.7%) on the year before, to -£28K.
  • Net assets rose in 3 of 9 year-on-year comparisons on record.
  • Current assets of £148K against £192K owed within a year: 0.8 times cover.
  • 2 employees on average, down from 3 the year before.
  • Balance sheets on record for 10 years, 2016 to 2025.

Net assets by year

Net assets at each year end, 2016 to 2025-£25K£0£25K31 October 2016: net assets £3,663£3,663201631 October 2017: net assets £20K£20K201731 October 2018: net assets £40K£40K201831 October 2019: net assets £44K£44K201931 October 2020: net assets £42K£42K202031 October 2021: net assets £33K£33K202131 October 2022: net assets £1,682£1,682202231 October 2023: net assets -£8,193-£8,193202331 October 2024: net assets -£22K-£22K202431 October 2025: net assets -£28K-£28K2025
Net assets at each year end, 2016 to 2025-£25K£0£25K31 October 2016: net assets £3,663£3,663'1631 October 2017: net assets £20K£20K'1731 October 2018: net assets £40K£40K'1831 October 2019: net assets £44K£44K'1931 October 2020: net assets £42K£42K'2031 October 2021: net assets £33K£33K'2131 October 2022: net assets £1,682£1,682'2231 October 2023: net assets -£8,193-£8,193'2331 October 2024: net assets -£22K-£22K'2431 October 2025: net assets -£28K-£28K'25
Year endNet assetsCashCurrent assetsOwed within a yearEmployees
31 Oct 2025-£28K£19K£148K£192K2
31 Oct 2024-£22K£15K£146K£190K3
31 Oct 2023-£8,193£20K£143K£178K3
31 Oct 2022£1,682£30K£168K£186K3
31 Oct 2021£33K£11K£141K£116K3
31 Oct 2020£42K£24K£115K£76K3
31 Oct 2019£44K£35K£171K£131K4
31 Oct 2018£40K£34K£153K£118K2
31 Oct 2017£20K£38K£131K£117K2
31 Oct 2016£3,663£27K£120K£125K

Where S M H Commercial Limited is registered

S M H Commercial Limited's registered office on a map of the UK

The registered office is in Cheadle (SK8), in the Stockport local authority area, North West. Show SK8 5JP on a map.

Other trade companies in SK8

What happens if S M H Commercial 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 31 October 2026.

Companies HouseAccounts deliveredPenalty
Up to 1 month late1 Nov 2026 to 30 Nov 2026£150
1 to 3 months late1 Dec 2026 to 31 Jan 2027£375
3 to 6 months late1 Feb 2027 to 30 Apr 2027£750
More than 6 months lateFrom 1 May 2027£1,500

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

HMRC (CT600)FromPenalty
1 day late1 Feb 2027£200
3 months late30 Apr 2027another £200
6 months late31 Jul 2027HMRC estimates the tax and adds 10% of the unpaid tax
12 months late31 Jan 2028another 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
05973622
Status
Active
Company type
Private limited company
Incorporated
20 October 2006 (19 years ago)
Registered office
53 Grange Avenue, Cheadle Hulme, Cheadle, Cheshire, SK8 5JP
Nature of business
Maintenance and repair of motor vehicles (SIC 45200)
Year end
31 October (accounting reference date)
Accounts type
Total exemption (full)
Last accounts made up to
31 October 2024
Last confirmation statement
20 October 2025

Filing notes for vehicle repair garages

Garages hold parts stock and often own diagnostic equipment and ramps, which qualify for capital allowances.

Similar companies in Cheadle

Other active vehicle repair garages registered in Cheadle.

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Frequently asked questions

When are S M H Commercial Limited's accounts due?

S M H Commercial Limited's next accounts are due at Companies House by 31 October 2026 (in 18 days), covering the period to 31 January 2026.

When is S M H Commercial Limited's CT600 due?

The first accounts cover more than 12 months, so there are two Company Tax Returns: one for the 12 months to 31 October 2025, due by 31 October 2026, and one for the period to 31 January 2026, due by 31 January 2027. Corporation tax is payable 9 months and 1 day after the end of each.

Is S M H Commercial Limited still trading?

S M H Commercial 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 H Commercial Limited do?

S M H Commercial Limited is registered under Maintenance and repair of motor vehicles (SIC 45200).

How old is S M H Commercial Limited?

S M H Commercial Limited was incorporated on 20 October 2006, 19 years ago.

What is the penalty if S M H Commercial 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 H Commercial 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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