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  4. Smith Passant Investments Ltd

Smith Passant Investments Ltd

ActiveMicro-entity accountsMotor tradersWigan
Company number
13139144
Incorporated
18 Jan 20215 years trading
Registered office
5E Cricket Street, Wigan, WN6 7TP
Nature of business
Wholesale trade of motor vehicle parts and accessories; Retail trade of motor vehicle parts and accessories
Accounts due in
383 days
31 Oct 2027
Net assets
£940▼
-43.7% on the year before
Employees
0
Average during the year
From the Companies House register, 1 Oct 2026

Smith Passant Investments Ltd is a 5-year-old private limited company registered in Wigan, company number 13139144, one of 122 motor trade companies in Wigan. Its next accounts are due at Companies House on 31 October 2027, and the CT600 for the period to 31 January 2027 is due at HMRC on 31 January 2028.

Key dates

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

Accounts due
31 Oct 2027
in 383 days
For the period to 31 Jan 2027
CT600 due
31 Jan 2028
in 475 days
Period 1 Feb 2026 to 31 Jan 2027
Corporation tax payment
1 Nov 2027
in 384 days
9 months and 1 day after the period end
Confirmation statement
30 Jan 2027
in 109 days
Last made up to 16 Jan 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 £730 (-43.7%) on the year before, to £940.
  • Net assets rose in 1 of 4 year-on-year comparisons on record.
  • Current assets of £1,662 against £722 owed within a year: 2.3 times cover.
  • No employees reported for the latest year (directors are often not counted as employees).
  • Balance sheets on record for 5 years, 2022 to 2026.

Net assets by year

Net assets at each year end, 2022 to 2026£0£2,500£5,00031 January 2022: net assets £2£2202231 January 2023: net assets £6,930£6,930202331 January 2024: net assets £2,073£2,073202431 January 2025: net assets £1,670£1,670202531 January 2026: net assets £940£9402026
Net assets at each year end, 2022 to 2026£0£2,500£5,00031 January 2022: net assets £2£2202231 January 2023: net assets £6,930£6,930202331 January 2024: net assets £2,073£2,073202431 January 2025: net assets £1,670£1,670202531 January 2026: net assets £940£9402026
Year endNet assetsCashCurrent assetsOwed within a yearEmployees
31 Jan 2026£940£1,662£7220
31 Jan 2025£1,670£2,992£1,3220
31 Jan 2024£2,073£4,132£1,4590
31 Jan 2023£6,930£33K0
31 Jan 2022£2

Where Smith Passant Investments Ltd is registered

Smith Passant Investments Ltd's registered office on a map of the UK

The registered office is in Wigan (WN6), in the Wigan local authority area, North West. Show WN6 7TP on a map.

Other trade companies in WN6

What happens if Smith Passant Investments 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 2027.

Companies HouseAccounts deliveredPenalty
Up to 1 month late1 Nov 2027 to 30 Nov 2027£150
1 to 3 months late1 Dec 2027 to 31 Jan 2028£375
3 to 6 months late1 Feb 2028 to 30 Apr 2028£750
More than 6 months lateFrom 1 May 2028£1,500

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

HMRC (CT600)FromPenalty
1 day late1 Feb 2028£200
3 months late30 Apr 2028another £200
6 months late31 Jul 2028HMRC estimates the tax and adds 10% of the unpaid tax
12 months late31 Jan 2029another 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
13139144
Status
Active
Company type
Private limited company
Incorporated
18 January 2021 (5 years ago)
Registered office
5E Cricket Street, Wigan, WN6 7TP
Nature of business
Wholesale trade of motor vehicle parts and accessories (SIC 45310)
Retail trade of motor vehicle parts and accessories (SIC 45320)
Year end
31 January (accounting reference date)
Accounts type
Micro-entity
Last accounts made up to
31 January 2026
Last confirmation statement
16 January 2026

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 Wigan

Other active motor trade companies registered in Wigan.

All motor trade companies in Wigan · All trades in Wigan · Motor traders across the UK

Frequently asked questions

When are Smith Passant Investments Ltd's accounts due?

Smith Passant Investments Ltd's next accounts are due at Companies House by 31 October 2027 (in 383 days), covering the period to 31 January 2027.

When is Smith Passant Investments Ltd's CT600 due?

The CT600 for the period to 31 January 2027 is due at HMRC by 31 January 2028, 12 months after the period end. The corporation tax itself is payable earlier, by 1 November 2027.

Is Smith Passant Investments Ltd still trading?

Smith Passant Investments 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 Smith Passant Investments Ltd do?

Smith Passant Investments Ltd is registered under Wholesale trade of motor vehicle parts and accessories (SIC 45310); Retail trade of motor vehicle parts and accessories (SIC 45320).

How old is Smith Passant Investments Ltd?

Smith Passant Investments Ltd was incorporated on 18 January 2021, 5 years ago.

What is the penalty if Smith Passant Investments 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 Smith Passant Investments 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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