- Companies
- Mechanics and garages
- Hereford
- The Smartest Cog Ltd
The Smartest Cog Ltd
- Company number
- 16876836
- Incorporated
- 26 Nov 2025
- Registered office
- Skaebrae, Grafton, Hereford, HR2 8ED
- Nature of business
- Maintenance and repair of motor vehicles
The Smartest Cog Ltd is a newly incorporated private limited company registered in Hereford, company number 16876836, one of 60 vehicle repair garages in Hereford. Its next accounts are due at Companies House on 26 August 2027, and its first CT600 is due at HMRC on 25 November 2027.
Key dates
This company has not filed accounts yet. First accounts are due 21 months after incorporation, and the first period can run longer than a year.
Is this your company?
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Where The Smartest Cog Ltd is registered
The registered office is in Hereford (HR2), in the Herefordshire, County of local authority area, West Midlands. Show HR2 8ED on a map.
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What happens if The Smartest Cog 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 26 August 2027.
| Companies House | Accounts delivered | Penalty |
|---|---|---|
| Up to 1 month late | 27 Aug 2027 to 26 Sep 2027 | £150 |
| 1 to 3 months late | 27 Sep 2027 to 26 Nov 2027 | £375 |
| 3 to 6 months late | 27 Nov 2027 to 26 Feb 2028 | £750 |
| More than 6 months late | From 27 Feb 2028 | £1,500 |
Penalties double if the accounts were also late the year before.
| HMRC (CT600) | From | Penalty |
|---|---|---|
| 1 day late | 1 Dec 2027 | £200 |
| 3 months late | 29 Feb 2028 | another £200 |
| 6 months late | 30 May 2028 | HMRC estimates the tax and adds 10% of the unpaid tax |
| 12 months late | 30 Nov 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
- 16876836
- Status
- Active
- Company type
- Private limited company
- Incorporated
- 26 November 2025
- Registered office
- Skaebrae, Grafton, Hereford, HR2 8ED
- Nature of business
- Maintenance and repair of motor vehicles (SIC 45200)
- Year end
- 30 November (accounting reference date)
- Accounts type
- No accounts filed yet
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 Hereford
Other active vehicle repair garages registered in Hereford.
- Three Mills Garage Ltd2019
- V&A Autofix Ltd2025
- Widemarsh Bodyworks Ltd2006
- Wingdray Limited2010
- A. J. M. Autofixx. Ltd2016
- Armatus Vehicle Specialists Ltd2025
- Auto Zone Champions Ltd2023
- B.C. Watkins Car Services Ltd2013
All vehicle repair garages in Hereford · All trades in Hereford · Mechanics and garages across the UK
Frequently asked questions
When are The Smartest Cog Ltd's accounts due?
The Smartest Cog Ltd's next accounts are due at Companies House by 26 August 2027 (in 317 days), covering the period to 30 November 2026.
When is The Smartest Cog 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 25 November 2026, due by 25 November 2027, and one for the period to 30 November 2026, due by 30 November 2027. Corporation tax is payable 9 months and 1 day after the end of each.
Is The Smartest Cog Ltd still trading?
The Smartest Cog 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 The Smartest Cog Ltd do?
The Smartest Cog Ltd is registered under Maintenance and repair of motor vehicles (SIC 45200).
How old is The Smartest Cog Ltd?
The Smartest Cog Ltd was incorporated on 26 November 2025, less than a year ago.
What is the penalty if The Smartest Cog 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 The Smartest Cog 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.