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  4. SMC Refurbishments Limited

SMC Refurbishments Limited

ActiveMicro-entity accountsBuildersHertford
Company number
05126172
Incorporated
12 May 200422 years trading
Registered office
48 Ashley Road, Hertford, Hertfordshire, SG14 2AG
Nature of business
Construction of commercial buildings
Accounts due in
138 days
28 Feb 2027
Net assets
£30K▼
-51.3% on the year before
Employees
1
Average during the year
From the Companies House register, 1 Oct 2026

SMC Refurbishments Limited is a 22-year-old private limited company registered in Hertford, company number 05126172, one of 60 building contractors in Hertford. Its next accounts are due at Companies House on 28 February 2027, and the CT600 for the period to 31 May 2026 is due at HMRC on 31 May 2027.

Key dates

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

Accounts due
28 Feb 2027
in 138 days
For the period to 31 May 2026
CT600 due
31 May 2027
in 230 days
Period 1 Jun 2025 to 31 May 2026
Corporation tax payment
1 Mar 2027
in 139 days
9 months and 1 day after the period end
Confirmation statement
22 May 2027
in 221 days
Last made up to 8 May 2026

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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 down £31K (-51.3%) on the year before, to £30K.
  • Net assets rose in 1 of 9 year-on-year comparisons on record.
  • Current assets of £25K against £5,124 owed within a year: 4.9 times cover.
  • 1 employee on average during the year.
  • Balance sheets on record for 10 years, 2016 to 2025.

Net assets by year

Net assets at each year end, 2016 to 2025£0£100K£200K31 May 2016: net assets £244K£244K201631 May 2017: net assets £209K£209K201731 May 2018: net assets £169K£169K201831 May 2019: net assets £149K£149K201931 May 2020: net assets £147K£147K202031 May 2021: net assets £136K£136K202131 May 2022: net assets £217K£217K202231 May 2023: net assets £78K£78K202331 May 2024: net assets £61K£61K202431 May 2025: net assets £30K£30K2025
Net assets at each year end, 2016 to 2025£0£100K£200K31 May 2016: net assets £244K£244K'1631 May 2017: net assets £209K£209K'1731 May 2018: net assets £169K£169K'1831 May 2019: net assets £149K£149K'1931 May 2020: net assets £147K£147K'2031 May 2021: net assets £136K£136K'2131 May 2022: net assets £217K£217K'2231 May 2023: net assets £78K£78K'2331 May 2024: net assets £61K£61K'2431 May 2025: net assets £30K£30K'25
Year endNet assetsCashCurrent assetsOwed within a yearEmployees
31 May 2025£30K£25K£5,1241
31 May 2024£61K£57K£8,1181
31 May 2023£78K£60K£74K£7,0631
31 May 2022£217K£107K£264K£62K1
31 May 2021£136K£100£172K£55K1
31 May 2020£147K£100£169K£23K1
31 May 2019£149K£101£169K£21K1
31 May 2018£169K£100£184K£17K1
31 May 2017£209K£100£213K£6,518
31 May 2016£244K£18K

Where SMC Refurbishments Limited is registered

SMC Refurbishments Limited's registered office on a map of the UK

The registered office is in Hertford (SG14), in the East Hertfordshire local authority area, East of England. Show SG14 2AG on a map.

Other trade companies in SG14

What happens if SMC Refurbishments Limited 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 28 February 2027.

Companies HouseAccounts deliveredPenalty
Up to 1 month late1 Mar 2027 to 31 Mar 2027£150
1 to 3 months late1 Apr 2027 to 31 May 2027£375
3 to 6 months late1 Jun 2027 to 31 Aug 2027£750
More than 6 months lateFrom 1 Sep 2027£1,500

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

HMRC (CT600)FromPenalty
1 day late1 Jun 2027£200
3 months late31 Aug 2027another £200
6 months late30 Nov 2027HMRC estimates the tax and adds 10% of the unpaid tax
12 months late31 May 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
05126172
Status
Active
Company type
Private limited company
Incorporated
12 May 2004 (22 years ago)
Registered office
48 Ashley Road, Hertford, Hertfordshire, SG14 2AG
Nature of business
Construction of commercial buildings (SIC 41201)
Year end
31 May (accounting reference date)
Accounts type
Micro-entity
Last accounts made up to
31 May 2025
Last confirmation statement
8 May 2026
Charges (mortgages)
1 outstanding of 1 registered

Filing notes for building contractors

Building companies often run the Construction Industry Scheme as a contractor, a subcontractor or both. CIS deductions suffered during the year are set against the PAYE bill, and any unrecovered balance at the year end matters when the accounts are drawn up.

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Frequently asked questions

When are SMC Refurbishments Limited's accounts due?

SMC Refurbishments Limited's next accounts are due at Companies House by 28 February 2027 (in 138 days), covering the period to 31 May 2026.

When is SMC Refurbishments Limited's CT600 due?

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

Is SMC Refurbishments Limited still trading?

SMC Refurbishments Limited 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 SMC Refurbishments Limited do?

SMC Refurbishments Limited is registered under Construction of commercial buildings (SIC 41201).

How old is SMC Refurbishments Limited?

SMC Refurbishments Limited was incorporated on 12 May 2004, 22 years ago.

What is the penalty if SMC Refurbishments Limited 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 SMC Refurbishments Limited 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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