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Company profile · Property developers

Smart Property Developing Ltd

Smart Property Developing Ltd is a 5-year-old private limited company registered in Peterculter, company number SC711697, one of the UK's property development companies. 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.

Active SC711697 Micro-entity accounts Peterculter Since 2021

Key dates

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

Accounts due
31 Jul 2027
in 292 days
For the period to 31 Oct 2026
CT600 due
31 Oct 2027
in 384 days
Period 1 Nov 2025 to 31 Oct 2026
Corporation tax payment
1 Aug 2027
in 293 days
9 months and 1 day after the period end
Confirmation statement
21 Oct 2026
in 9 days
Last made up to 7 Oct 2025

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Financial snapshot, 2025

From the balance sheet at 31 October 2025, as filed at Companies House.

Net assets
£91K
-14.4% on the year before
Current assets
£72K
Employees
0
Average during the year, including directors

Smart Property Developing 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 down £15K (-14.4%) on the year before, to £91K.
  • Net assets rose in 2 of 3 year-on-year comparisons on record.
  • Current assets of £72K against £42K owed within a year: 1.7 times cover.
  • No employees reported for the latest year (directors are often not counted as employees).
  • Balance sheets on record for 4 years, 2022 to 2025.

Net assets by year

Net assets at each year end, 2022 to 2025£0£50K£100K31 October 2022: net assets £2,654202231 October 2023: net assets £25K202331 October 2024: net assets £106K202431 October 2025: net assets £91K£91K2025
Net assets at each year end, 2022 to 2025£0£50K£100K31 October 2022: net assets £2,654202231 October 2023: net assets £25K202331 October 2024: net assets £106K202431 October 2025: net assets £91K£91K2025
Year endNet assetsCashCurrent assetsOwed within a yearEmployees
31 Oct 2025£91K£72K£42K0
31 Oct 2024£106K£88K£47K0
31 Oct 2023£25K£32K£15K0
31 Oct 2022£2,654£4,153£2,4990

Where Smart Property Developing Ltd is registered

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

The registered office is in Peterculter (AB14), in the Aberdeen City local authority area, Scotland. Show AB14 0UQ on a map.

Other trade companies in AB14

What happens if Smart Property Developing 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 HouseAccounts deliveredPenalty
Up to 1 month late1 Aug 2027 to 31 Aug 2027£150
1 to 3 months late1 Sep 2027 to 31 Oct 2027£375
3 to 6 months late1 Nov 2027 to 31 Jan 2028£750
More than 6 months lateFrom 1 Feb 2028£1,500

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

HMRC (CT600)FromPenalty
1 day late1 Nov 2027£200
3 months late31 Jan 2028another £200
6 months late30 Apr 2028HMRC estimates the tax and adds 10% of the unpaid tax
12 months late31 Oct 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
SC711697
Status
Active
Company type
Private limited company
Incorporated
8 October 2021 (5 years ago)
Registered office
226D North Deeside Road, Peterculter, AB14 0UQ
Nature of business
Development of building projects (SIC 41100)
Year end
31 October (accounting reference date)
Accounts type
Micro-entity
Last accounts made up to
31 October 2025
Last confirmation statement
7 October 2025

Filing notes for property development companies

Many property development companies are single-project vehicles. Stock of land and buildings sits on the balance sheet as work in progress until sale, and a company that has finished its project may become dormant rather than close.

Similar companies

Other active property development companies.

Property developers across the UK

Frequently asked questions

When are Smart Property Developing Ltd's accounts due?

Smart Property Developing Ltd's next accounts are due at Companies House by 31 July 2027 (in 292 days), covering the period to 31 October 2026.

When is Smart Property Developing 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 Property Developing Ltd still trading?

Smart Property Developing 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 Property Developing Ltd do?

Smart Property Developing Ltd is registered under Development of building projects (SIC 41100).

How old is Smart Property Developing Ltd?

Smart Property Developing Ltd was incorporated on 8 October 2021, 5 years ago.

What is the penalty if Smart Property Developing 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 Property Developing 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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