- Companies
- Mechanics and garages
- Atherton
- Smart Tyers and MOT Centre Ltd
Smart Tyers and MOT Centre Ltd
- Company number
- 13477823
- Incorporated
- 25 Jun 20215 years trading
- Registered office
- Bolton Road Service Station Bolton Road, Atherton, Manchester, M46 9JG
- Nature of business
- Maintenance and repair of motor vehicles; Technical testing and analysis
Smart Tyers and MOT Centre Ltd is a 5-year-old private limited company registered in Atherton, company number 13477823, one of 28 vehicle repair garages in Atherton. Its next accounts are due at Companies House on 30 April 2027, and its first CT600 is due at HMRC on 30 June 2027.
Key dates
Worked out from the year end and filing history on the Companies House register.
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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 up £87K (+47.7%) on the year before, to £269K.
- Net assets rose in 3 of 3 year-on-year comparisons on record.
- Current assets of £109K against £413K owed within a year: 0.3 times cover.
- 4 employees on average, up from 3 the year before.
- Balance sheets on record for 4 years, 2022 to 2025.
Net assets by year
| Year end | Net assets | Cash | Current assets | Owed within a year | Employees |
|---|---|---|---|---|---|
| 30 Jun 2025 | £269K | £109K | £413K | 4 | |
| 30 Jun 2024 | £182K | £11K | £234K | 3 | |
| 30 Jun 2023 | £112K | £16K | £173K | 3 | |
| 30 Jun 2022 | £60K | £2,500 | £62K | 2 |
Where Smart Tyers and MOT Centre Ltd is registered
The registered office is in Atherton (M46), in the Wigan local authority area, North West. Show M46 9JG on a map.
Other trade companies in M46
- KWP Air Conditioning LtdPlumbers and heating engineers
- Aani Developers LtdFinishing trades
- The Pool Doc LtdCleaning companies
- A&K Tyres LtdMechanics and garages
- Apex Autobodies NW LtdMechanics and garages
- SM Building (Bolton) LimitedLandscapers and gardeners
- Vanguard Forge LtdMotor traders
- RJH Electrical NW LtdElectricians
What happens if Smart Tyers and MOT Centre 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 April 2027.
| Companies House | Accounts delivered | Penalty |
|---|---|---|
| Up to 1 month late | 1 May 2027 to 31 May 2027 | £150 |
| 1 to 3 months late | 1 Jun 2027 to 31 Jul 2027 | £375 |
| 3 to 6 months late | 1 Aug 2027 to 31 Oct 2027 | £750 |
| More than 6 months late | From 1 Nov 2027 | £1,500 |
Penalties double if the accounts were also late the year before.
| HMRC (CT600) | From | Penalty |
|---|---|---|
| 1 day late | 1 Aug 2027 | £200 |
| 3 months late | 31 Oct 2027 | another £200 |
| 6 months late | 31 Jan 2028 | HMRC estimates the tax and adds 10% of the unpaid tax |
| 12 months late | 31 Jul 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
- 13477823
- Status
- Active
- Company type
- Private limited company
- Incorporated
- 25 June 2021 (5 years ago)
- Registered office
- Bolton Road Service Station Bolton Road, Atherton, Manchester, M46 9JG
- Nature of business
- Maintenance and repair of motor vehicles (SIC 45200)
Technical testing and analysis (SIC 71200) - Year end
- 31 July (accounting reference date)
- Accounts type
- Micro-entity
- Last accounts made up to
- 30 June 2025
- Last confirmation statement
- 15 August 2026
Filing notes for vehicle repair garages
Garages hold parts stock and often own diagnostic equipment and ramps, which qualify for capital allowances.
Similar companies in Atherton
Other active vehicle repair garages registered in Atherton.
- Smartfix UK NW Ltd2019
- Tyldesley MOT Centre Limited2007
- Wallgate MOT Centre Ltd2021
- Wraith Performance Ltd2018
- Zip Automotive Limited2013
- A C Plant Glazing Limited2002
- A&K Tyres Ltd2026
- A580 Tyres Limited2023
All vehicle repair garages in Atherton · All trades in Atherton · Mechanics and garages across the UK
Frequently asked questions
When are Smart Tyers and MOT Centre Ltd's accounts due?
Smart Tyers and MOT Centre Ltd's next accounts are due at Companies House by 30 April 2027 (in 199 days), covering the period to 31 July 2026.
When is Smart Tyers and MOT Centre Ltd's CT600 due?
The first accounts cover more than 12 months, so there are two Company Tax Returns: one for the 12 months to 30 June 2026, due by 30 June 2027, and one for the period to 31 July 2026, due by 31 July 2027. Corporation tax is payable 9 months and 1 day after the end of each.
Is Smart Tyers and MOT Centre Ltd still trading?
Smart Tyers and MOT Centre 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 Tyers and MOT Centre Ltd do?
Smart Tyers and MOT Centre Ltd is registered under Maintenance and repair of motor vehicles (SIC 45200); Technical testing and analysis (SIC 71200).
How old is Smart Tyers and MOT Centre Ltd?
Smart Tyers and MOT Centre Ltd was incorporated on 25 June 2021, 5 years ago.
What is the penalty if Smart Tyers and MOT Centre 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 Tyers and MOT Centre 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.