# PICTURE SMART LIMITED (SC300365)

> PICTURE SMART LIMITED is an active private limited company (company number SC300365) incorporated on 6 April 2006, registered in Stirling. Its registered activity is other retail sale of new goods in specialised stores (not commercial art galleries and opticians) (SIC 47789). Latest micro accounts cover the period ending 30 June 2025, showing net assets of £17k, with 1 employee on average. As micro-entity accounts, no profit and loss account is filed, so turnover and profit are not public. Net assets fell 11% on the prior period (£19k).

- Status: Active
- Incorporated: 2006-04-06
- Registered office: Stirling, FK7 7RP
- SIC 47789: Other retail sale of new goods in specialised stores (not commercial art galleries and opticians)
- Next accounts due: 2027-03-30
- Confirmation statement due: 2027-04-20
- Accounts type: MICRO ENTITY

By net assets it sits in the upper half of 1,591 comparable companies in Other (median £11k, upper quartile £88k).

## Accounts (as filed)

| Period end | Net assets | Cash | Debtors | Creditors <1y | Turnover | Profit | Employees |
|---|---|---|---|---|---|---|---|
| 2025-06-30 | £17k | — | — | — | — | — | 1 |
| 2024-06-30 | £19k | — | — | — | — | — | 1 |

size band micro.

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

- Net assets above zero: Net assets £16,536 at 30 June 2025
- Incorporated five or more years ago: Incorporated 6 April 2006

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

## Persons with significant control

- Mr David Smart Macdonald — owns 75–100% of shares; holds 75–100% of voting rights; can appoint or remove directors, since 2016-04-06

---
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/SC300365
HTML: https://firmoscan.com/company/SC300365-picture-smart-limited