- Companies
- Plumbers and heating engineers
- Inverness
- Sma Contracting Ltd
Sma Contracting Ltd
- Company number
- SC737061
- Incorporated
- 30 Jun 20224 years trading
- Registered office
- 92 Dochfour Drive, Inverness, IV3 5ED
- Nature of business
- Plumbing, heat and air-conditioning installation
Sma Contracting Ltd is a 4-year-old private limited company registered in Inverness, company number SC737061, one of 29 plumbing and heating companies in Inverness. Its next accounts are due at Companies House on 31 March 2027, and the CT600 for the period to 30 June 2026 is due at HMRC on 30 June 2027.
Key dates
Worked out from the year end and filing history on the Companies House register.
Is this your company?
File the accounts to Companies House and the CT600 to HMRC yourself with A.X.E.L Filing. One set of questions, both filings, £49 flat. No accountant, no subscription.
File for Sma Contracting LtdOr get a reminder before each deadline
Free. We email you 60, 30, 14, 7 and 1 days before the accounts, CT600 and confirmation statement are due. Unsubscribe in one click.
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 £5,310 (-56.8%) on the year before, to £4,038.
- Current assets of £20K against £23K owed within a year: 0.9 times cover.
- 1 employee on average during the year.
- Balance sheets on record for 3 years, 2023 to 2025.
Net assets by year
| Year end | Net assets | Cash | Current assets | Owed within a year | Employees |
|---|---|---|---|---|---|
| 30 Jun 2025 | £4,038 | £20K | £23K | 1 | |
| 30 Jun 2024 | £9,348 | £23K | £19K | 1 | |
| 30 Jun 2023 | £2,911 | £10K | £10K | 1 |
Where Sma Contracting Ltd is registered
The registered office is in Inverness (IV3), in the Highland local authority area, Scotland. Show IV3 5ED on a map.
Other trade companies in IV3
- Nova Highland Cleaning LtdCleaning companies
- PJB Heating Services LtdPlumbers and heating engineers
- MR Build IT LtdInstallers
- TT Import & Exports LtdMotor traders
- Celtic Flats LtdProperty developers
- Booie Access LimitedScaffolders
- Caledonia Plumbing and Heating LtdPlumbers and heating engineers
- Montgomery Motors (Inverness) LtdMotor traders
What happens if Sma Contracting 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 31 March 2027.
| Companies House | Accounts delivered | Penalty |
|---|---|---|
| Up to 1 month late | 1 Apr 2027 to 30 Apr 2027 | £150 |
| 1 to 3 months late | 1 May 2027 to 30 Jun 2027 | £375 |
| 3 to 6 months late | 1 Jul 2027 to 30 Sep 2027 | £750 |
| More than 6 months late | From 1 Oct 2027 | £1,500 |
Penalties double if the accounts were also late the year before.
| HMRC (CT600) | From | Penalty |
|---|---|---|
| 1 day late | 1 Jul 2027 | £200 |
| 3 months late | 30 Sep 2027 | another £200 |
| 6 months late | 30 Dec 2027 | HMRC estimates the tax and adds 10% of the unpaid tax |
| 12 months late | 30 Jun 2028 | another 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
- SC737061
- Status
- Active
- Company type
- Private limited company
- Incorporated
- 30 June 2022 (4 years ago)
- Registered office
- 92 Dochfour Drive, Inverness, IV3 5ED
- Nature of business
- Plumbing, heat and air-conditioning installation (SIC 43220)
- Year end
- 30 June (accounting reference date)
- Accounts type
- Micro-entity
- Last accounts made up to
- 30 June 2025
- Last confirmation statement
- 27 June 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 Inverness
Other active plumbing and heating companies registered in Inverness.
- SÉAsco Ltd2024
- Caie Heating Ltd2021
- Caledonia Plumbing and Heating Ltd2026
- Cowe Plumbing & Heating Ltd2019
- Ddphs Limited2018
- DG Plumbing & Heating Highland Ltd2021
- F & B Services Limited2007
- Falconer Plumbing and Heating Ltd2020
All plumbing and heating companies in Inverness · All trades in Inverness · Plumbers and heating engineers across the UK
Frequently asked questions
When are Sma Contracting Ltd's accounts due?
Sma Contracting Ltd's next accounts are due at Companies House by 31 March 2027 (in 170 days), covering the period to 30 June 2026.
When is Sma Contracting Ltd's CT600 due?
The CT600 for the period to 30 June 2026 is due at HMRC by 30 June 2027, 12 months after the period end. The corporation tax itself is payable earlier, by 1 April 2027.
Is Sma Contracting Ltd still trading?
Sma Contracting Ltd is listed as active on the Companies House register (checked 12 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 Sma Contracting Ltd do?
Sma Contracting Ltd is registered under Plumbing, heat and air-conditioning installation (SIC 43220).
How old is Sma Contracting Ltd?
Sma Contracting Ltd was incorporated on 30 June 2022, 4 years ago.
What is the penalty if Sma Contracting 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 Sma Contracting Ltd on Companies House for filed documents, officers and the full history.
Based on the Companies House register (snapshot 1 Oct 2026, rechecked 12 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.