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  4. T.P. Smart Limited

T.P. Smart Limited

ActiveMicro-entity accountsProperty developersBrighton
Company number
01927420
Incorporated
1 Jul 198541 years trading
Registered office
1 Duke's Passage, Brighton, East Sussex, BN1 1BS
Nature of business
Development of building projects; Wholesale of waste and scrap
Accounts due in
352 days
30 Sep 2027
Net assets
£15M▼
-0.1% on the year before
Employees
3
Average during the year
From the Companies House register, 1 Oct 2026

T.P. Smart Limited is a 41-year-old private limited company registered in Brighton, company number 01927420, one of 314 property development companies in Brighton. Its next accounts are due at Companies House on 30 September 2027, and the CT600 for the period to 31 December 2026 is due at HMRC on 31 December 2027.

Key dates

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

Accounts due
30 Sep 2027
in 352 days
For the period to 31 Dec 2026
CT600 due
31 Dec 2027
in 444 days
Period 1 Jan 2026 to 31 Dec 2026
Corporation tax payment
1 Oct 2027
in 353 days
9 months and 1 day after the period end
Confirmation statement
14 Jan 2027
in 93 days
Last made up to 31 Dec 2025

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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 £10K (-0.1%) on the year before, to £15M.
  • Net assets rose in 6 of 9 year-on-year comparisons on record.
  • Current assets of £15M against £2,266 owed within a year: more than 10 times cover.
  • 3 employees 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£10M31 December 2016: net assets £13M£13M201631 December 2017: net assets £13M£13M201731 December 2018: net assets £14M£14M201831 December 2019: net assets £15M£15M201931 December 2020: net assets £15M£15M202031 December 2021: net assets £15M£15M202131 December 2022: net assets £15M£15M202231 December 2023: net assets £15M£15M202331 December 2024: net assets £15M£15M202431 December 2025: net assets £15M£15M2025
Net assets at each year end, 2016 to 2025£0£10M31 December 2016: net assets £13M£13M'1631 December 2017: net assets £13M£13M'1731 December 2018: net assets £14M£14M'1831 December 2019: net assets £15M£15M'1931 December 2020: net assets £15M£15M'2031 December 2021: net assets £15M£15M'2131 December 2022: net assets £15M£15M'2231 December 2023: net assets £15M£15M'2331 December 2024: net assets £15M£15M'2431 December 2025: net assets £15M£15M'25
Year endNet assetsCashCurrent assetsOwed within a yearEmployees
31 Dec 2025£15M£15M£2,2663
31 Dec 2024£15M£15M£37K3
31 Dec 2023£15M£15M£20K3
31 Dec 2022£15M£15M£80K3
31 Dec 2021£15M£15M£86K3
31 Dec 2020£15M£15M£112K4
31 Dec 2019£15M£6M£14M£112K6
31 Dec 2018£14M£4.9M£14M£432K
31 Dec 2017£13M£2.8M£13M£321K
31 Dec 2016£13M£3.4M£13M£403K9

Where T.P. Smart Limited is registered

T.P. Smart Limited's registered office on a map of the UK

The registered office is in Brighton (BN1), in the Brighton and Hove local authority area, South East. Show BN1 1BS on a map.

Other trade companies in BN1

Also registered at this address

9 other companies use the same registered office as T.P. Smart Limited.

What happens if T.P. Smart 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 30 September 2027.

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

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

HMRC (CT600)FromPenalty
1 day late1 Jan 2028£200
3 months late31 Mar 2028another £200
6 months late30 Jun 2028HMRC estimates the tax and adds 10% of the unpaid tax
12 months late31 Dec 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
01927420
Status
Active
Company type
Private limited company
Incorporated
1 July 1985 (41 years ago)
Registered office
1 Duke's Passage, Brighton, East Sussex, BN1 1BS
Nature of business
Development of building projects (SIC 41100)
Wholesale of waste and scrap (SIC 46770)
Year end
31 December (accounting reference date)
Accounts type
Micro-entity
Last accounts made up to
31 December 2025
Last confirmation statement
31 December 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 in Brighton

Other active property development companies registered in Brighton.

All property development companies in Brighton · All trades in Brighton · Property developers across the UK

Frequently asked questions

When are T.P. Smart Limited's accounts due?

T.P. Smart Limited's next accounts are due at Companies House by 30 September 2027 (in 352 days), covering the period to 31 December 2026.

When is T.P. Smart Limited's CT600 due?

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

Is T.P. Smart Limited still trading?

T.P. Smart 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 T.P. Smart Limited do?

T.P. Smart Limited is registered under Development of building projects (SIC 41100); Wholesale of waste and scrap (SIC 46770).

How old is T.P. Smart Limited?

T.P. Smart Limited was incorporated on 1 July 1985, 41 years ago.

What is the penalty if T.P. Smart 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 T.P. Smart 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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