- Companies
- Finishing trades
- St Austell
- SMK and Son Limited
SMK and Son Limited
- Company number
- 14127008
- Incorporated
- 24 May 20224 years trading
- Registered office
- 22 Victoria Road, St Austell, Cornwall, PL25 4QD
- Nature of business
- Other building completion and finishing; Roofing activities
SMK and Son Limited is a 4-year-old private limited company registered in St Austell, company number 14127008, one of 5 building finishing companies in St Austell. 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.
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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 £22K (-40.1%) on the year before, to £34K.
- Current assets of £72K against £61K owed within a year: 1.2 times cover.
- 3 employees on average during the year.
- Balance sheets on record for 3 years, 2023 to 2025.
Net assets by year
| Year end | Net assets | Cash | Current assets | Owed within a year | Employees |
|---|---|---|---|---|---|
| 31 May 2025 | £34K | £72K | £61K | 3 | |
| 31 May 2024 | £56K | £94K | £66K | 3 | |
| 31 May 2023 | £3,865 | £34K | £20K | 1 |
Where SMK and Son Limited is registered
The registered office is in St Austell (PL25), in the Cornwall local authority area, South West. Show PL25 4QD on a map.
Other trade companies in PL25
- Platinum Window Care LimitedCleaning companies
- Aspire Land Property LimitedProperty developers
- Kernow Property Portfolio LtdProperty developers
- Bould Landscapes LimitedLandscapers and gardeners
- Rustic Homes LtdProperty developers
- Rustic Property LtdProperty developers
- Balustrade Solutions Cornwall LimitedInstallers
- R&L Developments Group LtdBuilders
Also registered at this address
21 other companies use the same registered office as SMK and Son Limited.
- Balustrade Solutions Cornwall LimitedInstallers
- Brightarb LimitedLandscapers and gardeners
- Carter Property Developments (Cornwall) LimitedBuilders
- Davelectrical LimitedElectricians
- Foscari LimitedSpecialist contractors
- Green Acres Cottage LimitedProperty developers
- Keveth Property Developments LimitedProperty developers
- Keveths LimitedCivil engineering
- KWS Group LimitedSpecialist contractors
- Lannow LimitedBuilders
- Loor Homes LimitedProperty developers
- N P Construction LimitedProperty developers
- NLC Developments LimitedSpecialist contractors
- Property Adaptations & Renovations S.W. LimitedInstallers
- Quensa Property Associates LimitedProperty developers
- S Walden Construction LimitedBuilders
- S&T Developments (Cornwall) LimitedProperty developers
- Sampson Developments SW LtdProperty developers
- T Floyd Scaffolding LimitedScaffolders
- T.R.S. Building and Surfacing LimitedProperty developers
- UK Green Energy Associates LimitedProperty developers
What happens if SMK and Son 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 House | Accounts delivered | Penalty |
|---|---|---|
| Up to 1 month late | 1 Mar 2027 to 31 Mar 2027 | £150 |
| 1 to 3 months late | 1 Apr 2027 to 31 May 2027 | £375 |
| 3 to 6 months late | 1 Jun 2027 to 31 Aug 2027 | £750 |
| More than 6 months late | From 1 Sep 2027 | £1,500 |
Penalties double if the accounts were also late the year before.
| HMRC (CT600) | From | Penalty |
|---|---|---|
| 1 day late | 1 Jun 2027 | £200 |
| 3 months late | 31 Aug 2027 | another £200 |
| 6 months late | 30 Nov 2027 | HMRC estimates the tax and adds 10% of the unpaid tax |
| 12 months late | 31 May 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
- 14127008
- Status
- Active
- Company type
- Private limited company
- Incorporated
- 24 May 2022 (4 years ago)
- Registered office
- 22 Victoria Road, St Austell, Cornwall, PL25 4QD
- Nature of business
- Other building completion and finishing (SIC 43390)
Roofing activities (SIC 43910) - Year end
- 31 May (accounting reference date)
- Accounts type
- Micro-entity
- Last accounts made up to
- 31 May 2025
- Last confirmation statement
- 26 April 2026
Filing notes for building finishing companies
Finishing trade companies cover a wide range of work. Most are micro-entities with simple accounts and a straightforward CT600.
Similar companies in St Austell
Other active building finishing companies registered in St Austell.
- Carlyon Bay Roofing and Property Maintenance Ltd2024
- Cornwall Stone Ltd2014
- Karl Ford Limited2010
- R90 Construction Ltd2024
All building finishing companies in St Austell · All trades in St Austell · Finishing trades across the UK
Frequently asked questions
When are SMK and Son Limited's accounts due?
SMK and Son 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 SMK and Son 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 SMK and Son Limited still trading?
SMK and Son 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 SMK and Son Limited do?
SMK and Son Limited is registered under Other building completion and finishing (SIC 43390); Roofing activities (SIC 43910).
How old is SMK and Son Limited?
SMK and Son Limited was incorporated on 24 May 2022, 4 years ago.
What is the penalty if SMK and Son 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 SMK and Son Limited 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.