# KMS (GIFTS) LIMITED (SC231892)

> KMS (GIFTS) LIMITED is an active private limited company (company number SC231892) incorporated on 23 May 2002, registered in Glasgow. Its registered activity is non-specialised wholesale trade (SIC 46900). Latest small accounts cover the period ending 30 June 2025, showing net assets of £245k and cash of £268, with 0 employees on average. Net assets were unchanged on the prior period.

- Status: Active
- Incorporated: 2002-05-23
- Registered office: Glasgow, G3 7NG
- SIC 46900: Non-specialised wholesale trade
- SIC 70100: Activities of head offices
- Next accounts due: 2027-03-30
- Confirmation statement due: 2027-06-06
- Accounts type: TOTAL EXEMPTION FULL

By net assets it sits in the top quarter of 244 comparable companies in Glasgow (median £3,143, upper quartile £90k).

## Accounts (as filed)

| Period end | Net assets | Cash | Debtors | Creditors <1y | Turnover | Profit | Employees |
|---|---|---|---|---|---|---|---|
| 2025-06-30 | £245k | £268 | — | — | — | — | 0 |
| 2024-06-30 | £245k | £268 | — | — | — | — | 2 |

size band micro.

## Filing and accounts signals (facts, not a rating)

- Net assets above zero: Net assets £244,988 at 30 June 2025
- Incorporated five or more years ago: Incorporated 23 May 2002

How each signal is derived: https://firmoscan.com/methodology

## Persons with significant control

- Mr Michael John Smith — owns 50–75% of shares; holds 50–75% of voting rights, since 2016-04-06

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Source: Companies House register snapshot 2026-08-31, Open Government Licence v3.0. Information may have changed since that date and is not advice or a credit reference; check the official record before relying on it. Official record: https://find-and-update.company-information.service.gov.uk/company/SC231892
HTML: https://firmoscan.com/company/SC231892-kms-gifts-limited