- Companies
- Motor traders
- Rochester
- Smart Commercial Sales Ltd
Smart Commercial Sales Ltd
- Company number
- 11604454
- Incorporated
- 4 Oct 20188 years trading
- Registered office
- Office Suite 2 Fort Bridgewood, Maidstone Road, Rochester, Kent, ME1 3DQ
- Nature of business
- Sale of used cars and light motor vehicles
Smart Commercial Sales Ltd is a 8-year-old private limited company registered in Rochester, company number 11604454, one of 66 motor trade companies in Rochester. Its next accounts are due at Companies House on 31 July 2027, and the CT600 for the period to 31 October 2026 is due at HMRC on 31 October 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 Smart Commercial Sales 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 £1,803 (-1.2%) on the year before, to £149K.
- Net assets rose in 4 of 6 year-on-year comparisons on record.
- Current assets of £92K against £3,335 owed within a year: more than 10 times cover.
- No employees reported for the latest year (directors are often not counted as employees).
- Balance sheets on record for 7 years, 2019 to 2025.
Net assets by year
| Year end | Net assets | Cash | Current assets | Owed within a year | Employees |
|---|---|---|---|---|---|
| 31 Oct 2025 | £149K | £92K | £3,335 | 0 | |
| 31 Oct 2024 | £151K | £154K | £3,335 | 2 | |
| 31 Oct 2023 | £190K | £63K | 3 | ||
| 31 Oct 2022 | £149K | £38K | 2 | ||
| 31 Oct 2021 | £100K | £30K | 2 | ||
| 31 Oct 2020 | £86K | £24K | 2 | ||
| 31 Oct 2019 | £80K | £25K | 2 |
Where Smart Commercial Sales Ltd is registered
The registered office is in Rochester (ME1), in the Medway local authority area, South East. Show ME1 3DQ on a map.
Other trade companies in ME1
- Axis Site Solutions LtdCivil engineering
- Liyah Properties LimitedProperty developers
- Corner Four Solutions LtdSpecialist contractors
- Waydan LtdFinishing trades
- Newave Electrical Contractors LtdElectricians
- Jaggi Build Co LimitedBuilders
- Lilyeuk LtdMotor traders
- JWLR LimitedMachinery repair and installation
Shared registered office
183 companies on our pages use this registered office address. An address shared this widely is usually an accountant's office or a company formation agent's service address, not where the business trades from.
What happens if Smart Commercial Sales 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 July 2027.
| Companies House | Accounts delivered | Penalty |
|---|---|---|
| Up to 1 month late | 1 Aug 2027 to 31 Aug 2027 | £150 |
| 1 to 3 months late | 1 Sep 2027 to 31 Oct 2027 | £375 |
| 3 to 6 months late | 1 Nov 2027 to 31 Jan 2028 | £750 |
| More than 6 months late | From 1 Feb 2028 | £1,500 |
Penalties double if the accounts were also late the year before.
| HMRC (CT600) | From | Penalty |
|---|---|---|
| 1 day late | 1 Nov 2027 | £200 |
| 3 months late | 31 Jan 2028 | another £200 |
| 6 months late | 30 Apr 2028 | HMRC estimates the tax and adds 10% of the unpaid tax |
| 12 months late | 31 Oct 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
- 11604454
- Status
- Active
- Company type
- Private limited company
- Incorporated
- 4 October 2018 (8 years ago)
- Registered office
- Office Suite 2 Fort Bridgewood, Maidstone Road, Rochester, Kent, ME1 3DQ
- Nature of business
- Sale of used cars and light motor vehicles (SIC 45112)
- Year end
- 31 October (accounting reference date)
- Accounts type
- Micro-entity
- Last accounts made up to
- 31 October 2025
- Last confirmation statement
- 8 October 2025
- Previous names
- Smart Van Hire Essex Limited (until 28 Apr 2025)
Filing notes for motor trade companies
Motor trade companies hold vehicle stock, and how that stock is valued at the year end moves the profit directly. Some use the VAT margin scheme.
Similar companies in Rochester
Other active motor trade companies registered in Rochester.
- Sos Tyres Ltd2023
- South East Cars Ltd2026
- Strood Motor Centre Limited2012
- STTS Improvements Ltd2012
- Svans Limited2022
- The Courtyard (Kent) Ltd2023
- The Rosso Corsa Collective Ltd2025
- The Ultimate Garage Limited2021
All motor trade companies in Rochester · All trades in Rochester · Motor traders across the UK
Frequently asked questions
When are Smart Commercial Sales Ltd's accounts due?
Smart Commercial Sales Ltd's next accounts are due at Companies House by 31 July 2027 (in 291 days), covering the period to 31 October 2026.
When is Smart Commercial Sales Ltd's CT600 due?
The CT600 for the period to 31 October 2026 is due at HMRC by 31 October 2027, 12 months after the period end. The corporation tax itself is payable earlier, by 1 August 2027.
Is Smart Commercial Sales Ltd still trading?
Smart Commercial Sales 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 Smart Commercial Sales Ltd do?
Smart Commercial Sales Ltd is registered under Sale of used cars and light motor vehicles (SIC 45112).
How old is Smart Commercial Sales Ltd?
Smart Commercial Sales Ltd was incorporated on 4 October 2018, 8 years ago.
What is the penalty if Smart Commercial Sales 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 Smart Commercial Sales 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.