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  4. S M P Mechanical Ltd

S M P Mechanical Ltd

ActiveMicro-entity accountsPlumbers and heating engineersCraigavon
Company number
NI664319
Incorporated
11 Sep 20197 years trading
Registered office
18 Lawrencevale, Laurencetown, Craigavon, BT63 6EN
Nature of business
Plumbing, heat and air-conditioning installation
Accounts due in
58 days
10 Dec 2026
Net assets
£27K▲
+4.5% on the year before
Employees
1
Average during the year
Checked with Companies House 13 Oct 2026

S M P Mechanical Ltd is a 7-year-old private limited company registered in Craigavon, company number NI664319, one of 25 plumbing and heating companies in Craigavon. Its next accounts are due at Companies House on 10 December 2026, and the CT600 for the period to 10 March 2026 is due at HMRC on 10 March 2027.

Key dates

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

Accounts due
10 Dec 2026
in 58 days
For the period to 10 Mar 2026
CT600 due
10 Mar 2027
in 148 days
Period 11 Mar 2025 to 10 Mar 2026
Corporation tax payment
11 Dec 2026
in 59 days
9 months and 1 day after the period end
Confirmation statement
24 Sep 2026
Overdue by 19 days
Last made up to 10 Sep 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 up £1,146 (+4.5%) on the year before, to £27K.
  • Net assets rose in 4 of 4 year-on-year comparisons on record.
  • 1 employee on average during the year.
  • Balance sheets on record for 5 years, 2021 to 2025.

Net assets by year

Net assets at each year end, 2021 to 2025£0£10K£20K10 March 2021: net assets £2,547£2,547202110 March 2022: net assets £19K£19K202210 March 2023: net assets £21K£21K202310 March 2024: net assets £25K£25K202410 March 2025: net assets £27K£27K2025
Net assets at each year end, 2021 to 2025£0£10K£20K10 March 2021: net assets £2,547£2,547202110 March 2022: net assets £19K£19K202210 March 2023: net assets £21K£21K202310 March 2024: net assets £25K£25K202410 March 2025: net assets £27K£27K2025
Year endNet assetsCashCurrent assetsOwed within a yearEmployees
10 Mar 2025£27K£1411
10 Mar 2024£25K£1,287£01
10 Mar 2023£21K£10K£4,5542
10 Mar 2022£19K£14K£11K2
10 Mar 2021£2,547£43K£17K2

Where S M P Mechanical Ltd is registered

S M P Mechanical Ltd's registered office on a map of the UK

The registered office is in Craigavon (BT63), in the Armagh City, Banbridge and Craigavon local authority area, Northern Ireland. Show BT63 6EN on a map.

Other trade companies in BT63

What happens if S M P Mechanical Ltd 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 10 December 2026.

Companies HouseAccounts deliveredPenalty
Up to 1 month late11 Dec 2026 to 10 Jan 2027£150
1 to 3 months late11 Jan 2027 to 10 Mar 2027£375
3 to 6 months late11 Mar 2027 to 10 Jun 2027£750
More than 6 months lateFrom 11 Jun 2027£1,500

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

HMRC (CT600)FromPenalty
1 day late11 Mar 2027£200
3 months late10 Jun 2027another £200
6 months late10 Sep 2027HMRC estimates the tax and adds 10% of the unpaid tax
12 months late10 Mar 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
NI664319
Status
Active
Company type
Private limited company
Incorporated
11 September 2019 (7 years ago)
Registered office
18 Lawrencevale, Laurencetown, Craigavon, BT63 6EN
Nature of business
Plumbing, heat and air-conditioning installation (SIC 43220)
Year end
10 March (accounting reference date)
Accounts type
Micro-entity
Last accounts made up to
10 March 2025
Last confirmation statement
10 September 2025

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 in Craigavon

Other active plumbing and heating companies registered in Craigavon.

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Frequently asked questions

When are S M P Mechanical Ltd's accounts due?

S M P Mechanical Ltd's next accounts are due at Companies House by 10 December 2026 (in 58 days), covering the period to 10 March 2026.

When is S M P Mechanical Ltd's CT600 due?

The CT600 for the period to 10 March 2026 is due at HMRC by 10 March 2027, 12 months after the period end. The corporation tax itself is payable earlier, by 11 December 2026.

Is S M P Mechanical Ltd still trading?

S M P Mechanical Ltd is listed as active on the Companies House register (checked 13 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 P Mechanical Ltd do?

S M P Mechanical Ltd is registered under Plumbing, heat and air-conditioning installation (SIC 43220).

How old is S M P Mechanical Ltd?

S M P Mechanical Ltd was incorporated on 11 September 2019, 7 years ago.

What is the penalty if S M P Mechanical Ltd 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 P Mechanical Ltd 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, rechecked 13 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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