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  4. SM Surfacing Limited

SM Surfacing Limited

ActiveMicro-entity accountsCivil engineeringOmagh
Company number
NI693075
Incorporated
8 Dec 20223 years trading
Registered office
85 Tullycunny Road, Omagh, BT78 1QQ
Nature of business
Construction of roads and motorways
Accounts due in
353 days
30 Sep 2027
Net assets
£115K
+0.0% on the year before
Employees
2
Average during the year
From the Companies House register, 1 Oct 2026

SM Surfacing Limited is a 3-year-old private limited company registered in Omagh, company number NI693075, one of 71 civil engineering contractors in Omagh. Its next accounts are due at Companies House on 30 September 2027, and the CT600 for the period to 31 December 2026 is due at HMRC on 31 December 2027.

Key dates

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

Accounts due
30 Sep 2027
in 353 days
For the period to 31 Dec 2026
CT600 due
31 Dec 2027
in 445 days
Period 1 Jan 2026 to 31 Dec 2026
Corporation tax payment
1 Oct 2027
in 354 days
9 months and 1 day after the period end
Confirmation statement
18 Jan 2027
in 98 days
Last made up to 4 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 £115K.
  • Current assets of £44K against £14K owed within a year: 3.2 times cover.
  • 2 employees on average during the year.
  • Balance sheets on record for 3 years, 2023 to 2025.

Net assets by year

Net assets at each year end, 2023 to 2025£0£50K£100K31 December 2023: net assets £1£1202331 December 2024: net assets £115K£115K202431 December 2025: net assets £115K£115K2025
Net assets at each year end, 2023 to 2025£0£50K£100K31 December 2023: net assets £1£1202331 December 2024: net assets £115K£115K202431 December 2025: net assets £115K£115K2025
Year endNet assetsCashCurrent assetsOwed within a yearEmployees
31 Dec 2025£115K£44K£14K2
31 Dec 2024£115K£44K£14K2
31 Dec 2023£1£11

Where SM Surfacing Limited is registered

SM Surfacing Limited's registered office on a map of the UK

The registered office is in Omagh (BT78), in the Fermanagh and Omagh local authority area, Northern Ireland. Show BT78 1QQ on a map.

Other trade companies in BT78

What happens if SM Surfacing 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 September 2027.

Companies HouseAccounts deliveredPenalty
Up to 1 month late1 Oct 2027 to 31 Oct 2027£150
1 to 3 months late1 Nov 2027 to 31 Dec 2027£375
3 to 6 months late1 Jan 2028 to 31 Mar 2028£750
More than 6 months lateFrom 1 Apr 2028£1,500

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

HMRC (CT600)FromPenalty
1 day late1 Jan 2028£200
3 months late31 Mar 2028another £200
6 months late30 Jun 2028HMRC estimates the tax and adds 10% of the unpaid tax
12 months late31 Dec 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
NI693075
Status
Active
Company type
Private limited company
Incorporated
8 December 2022 (3 years ago)
Registered office
85 Tullycunny Road, Omagh, BT78 1QQ
Nature of business
Construction of roads and motorways (SIC 42110)
Year end
31 December (accounting reference date)
Accounts type
Micro-entity
Last accounts made up to
31 December 2025
Last confirmation statement
4 January 2026
Previous names
Pivotal Tarmac Limited (until 15 May 2023)

Filing notes for civil engineering contractors

Civil engineering contractors usually carry plant and machinery, so capital allowances (the annual investment allowance and the main pool) do much of the work in the corporation tax computation.

Similar companies in Omagh

Other active civil engineering contractors registered in Omagh.

All civil engineering contractors in Omagh · All trades in Omagh · Civil engineering across the UK

Frequently asked questions

When are SM Surfacing Limited's accounts due?

SM Surfacing Limited's next accounts are due at Companies House by 30 September 2027 (in 353 days), covering the period to 31 December 2026.

When is SM Surfacing Limited's CT600 due?

The CT600 for the period to 31 December 2026 is due at HMRC by 31 December 2027, 12 months after the period end. The corporation tax itself is payable earlier, by 1 October 2027.

Is SM Surfacing Limited still trading?

SM Surfacing 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 SM Surfacing Limited do?

SM Surfacing Limited is registered under Construction of roads and motorways (SIC 42110).

How old is SM Surfacing Limited?

SM Surfacing Limited was incorporated on 8 December 2022, 3 years ago.

What is the penalty if SM Surfacing 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 SM Surfacing 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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