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  4. Smart Flow Ltd

Smart Flow Ltd

ActiveTotal exemption (full) accountsPlumbers and heating engineersRotherham
Company number
12334678
Incorporated
26 Nov 20196 years trading
Registered office
P & N Accountants Ltd 18A Rother Court, Mangham Road, Rotherham, South Yorkshire, S62 6DR
Nature of business
Plumbing, heat and air-conditioning installation; Environmental consulting activities
Accounts due in
18 days
31 Oct 2026
From the Companies House register, 1 Oct 2026

Smart Flow Ltd is a 6-year-old private limited company registered in Rotherham, company number 12334678, one of 158 plumbing and heating companies in Rotherham. Its next accounts are due at Companies House on 31 October 2026, and the CT600 for the period to 31 January 2026 is due at HMRC on 31 January 2027.

Key dates

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

Accounts due
31 Oct 2026
in 18 days
For the period to 31 Jan 2026
CT600 due
31 Jan 2027
in 110 days
Period 1 Feb 2025 to 31 Jan 2026
Corporation tax payment
1 Nov 2026
in 19 days
9 months and 1 day after the period end
Confirmation statement
12 Nov 2026
in 30 days
Last made up to 29 Oct 2025

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Where Smart Flow Ltd is registered

Smart Flow Ltd's registered office on a map of the UK

The registered office is in Rotherham (S62), in the Rotherham local authority area, Yorkshire and The Humber. Show S62 6DR on a map.

Other trade companies in S62

What happens if Smart Flow 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 October 2026.

Companies HouseAccounts deliveredPenalty
Up to 1 month late1 Nov 2026 to 30 Nov 2026£150
1 to 3 months late1 Dec 2026 to 31 Jan 2027£375
3 to 6 months late1 Feb 2027 to 30 Apr 2027£750
More than 6 months lateFrom 1 May 2027£1,500

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

HMRC (CT600)FromPenalty
1 day late1 Feb 2027£200
3 months late30 Apr 2027another £200
6 months late31 Jul 2027HMRC estimates the tax and adds 10% of the unpaid tax
12 months late31 Jan 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
12334678
Status
Active
Company type
Private limited company
Incorporated
26 November 2019 (6 years ago)
Registered office
P & N Accountants Ltd 18A Rother Court, Mangham Road, Rotherham, South Yorkshire, S62 6DR
Nature of business
Plumbing, heat and air-conditioning installation (SIC 43220)
Environmental consulting activities (SIC 74901)
Year end
31 January (accounting reference date)
Accounts type
Total exemption (full)
Last accounts made up to
31 January 2025
Last confirmation statement
29 October 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.

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Frequently asked questions

When are Smart Flow Ltd's accounts due?

Smart Flow Ltd's next accounts are due at Companies House by 31 October 2026 (in 18 days), covering the period to 31 January 2026.

When is Smart Flow Ltd's CT600 due?

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

Is Smart Flow Ltd still trading?

Smart Flow 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 Flow Ltd do?

Smart Flow Ltd is registered under Plumbing, heat and air-conditioning installation (SIC 43220); Environmental consulting activities (SIC 74901).

How old is Smart Flow Ltd?

Smart Flow Ltd was incorporated on 26 November 2019, 6 years ago.

What is the penalty if Smart Flow 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 Flow 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). 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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