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Company profile · Electricians
Smac Electrical Ltd
Smac Electrical Ltd is a 2-year-old private limited company registered in Inverness, company number SC791785, one of 73 electrical contractors in Inverness. 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.
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Financial snapshot, 2025
From the balance sheet at 31 December 2025, as filed at Companies House.
Smac Electrical Ltd over the years
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 £409 on the year before, to £424.
- Current assets of £7,589 against £5,725 owed within a year: 1.3 times cover.
- 1 employee on average during the year.
- Balance sheets on record for 2 years, 2024 to 2025.
Net assets by year
| Year end | Net assets | Cash | Current assets | Owed within a year | Employees |
|---|---|---|---|---|---|
| 31 Dec 2025 | £424 | £7,589 | £5,725 | 1 | |
| 31 Dec 2024 | £15 | £8,038 | £6,583 | 1 |
Where Smac Electrical Ltd is registered
The registered office is in Inverness (IV2), in the Highland local authority area, Scotland. Show IV2 4ND on a map.
Other trade companies in IV2
- Abernethy Flooring LimitedFloor and wall tilers
- GST Engineering Services LimitedMachinery repair and installation
- Rockall Connect LtdElectricians
- North Caledonian Roofing LtdRoofers
- GK Highland Electrical LtdElectricians
- Quantum Quarters LtdProperty developers
- LSM Eco Heat Solutions LtdPlumbers and heating engineers
- Jordanmccallion LtdBuilders
What happens if Smac Electrical 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 30 September 2027.
| Companies House | Accounts delivered | Penalty |
|---|---|---|
| Up to 1 month late | 1 Oct 2027 to 31 Oct 2027 | £150 |
| 1 to 3 months late | 1 Nov 2027 to 31 Dec 2027 | £375 |
| 3 to 6 months late | 1 Jan 2028 to 31 Mar 2028 | £750 |
| More than 6 months late | From 1 Apr 2028 | £1,500 |
Penalties double if the accounts were also late the year before.
| HMRC (CT600) | From | Penalty |
|---|---|---|
| 1 day late | 1 Jan 2028 | £200 |
| 3 months late | 31 Mar 2028 | another £200 |
| 6 months late | 30 Jun 2028 | HMRC estimates the tax and adds 10% of the unpaid tax |
| 12 months late | 31 Dec 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
- SC791785
- Status
- Active
- Company type
- Private limited company
- Incorporated
- 7 December 2023 (2 years ago)
- Registered office
- 6 Glenburn Drive, Inverness, IV2 4ND
- Nature of business
- Electrical installation (SIC 43210)
- Year end
- 31 December (accounting reference date)
- Accounts type
- Micro-entity
- Last accounts made up to
- 31 December 2025
- Last confirmation statement
- 6 December 2025
Filing notes for electrical contractors
Electrical contracting companies are often a director plus a van and tools. Most fall within the micro-entity rules, so the accounts filed at Companies House are short, and the CT600 carries the tax detail.
Similar companies in Inverness
Other active electrical contractors registered in Inverness.
- Solmod Ltd2022
- Storr Electrical Services Ltd2010
- TB Electrical Highland Ltd2026
- Thomson Electrical Services (Highland) Ltd2014
- Windferg Ltd2022
- Abernethy Contracting Limited2022
- Ac Electrical (Tain) Limited2013
- Aird Projects Ltd2013
All electrical contractors in Inverness · All trades in Inverness · Electricians across the UK
Frequently asked questions
When are Smac Electrical Ltd's accounts due?
Smac Electrical Ltd's next accounts are due at Companies House by 30 September 2027 (in 353 days), covering the period to 31 December 2026.
When is Smac Electrical Ltd'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 Smac Electrical Ltd still trading?
Smac Electrical Ltd 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 Smac Electrical Ltd do?
Smac Electrical Ltd is registered under Electrical installation (SIC 43210).
How old is Smac Electrical Ltd?
Smac Electrical Ltd was incorporated on 7 December 2023, 2 years ago.
What is the penalty if Smac Electrical 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 Smac Electrical Ltd on Companies House for filed documents, officers and the full history.
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.