# SMA ACCOUNTING LIMITED (SC580593)

> SMA ACCOUNTING LIMITED is an active private limited company (company number SC580593) incorporated on 3 November 2017, registered in Currie. Its registered activity is other service activities incidental to land transportation, n.e.c. (SIC 52219). Latest micro accounts cover the period ending 31 March 2025, showing net assets of £47k, with 0 employees on average. As micro-entity accounts, no profit and loss account is filed, so turnover and profit are not public. Net assets were unchanged on the prior period.

- Status: Active
- Incorporated: 2017-11-03
- Registered office: Currie, EH14 5PJ
- SIC 52219: Other service activities incidental to land transportation, n.e.c.
- SIC 68209: Other letting and operating of own or leased real estate
- SIC 69201: Accounting and auditing activities
- Next accounts due: 2026-12-31
- Confirmation statement due: 2026-11-17
- Accounts type: MICRO ENTITY

By net assets it sits in the top quarter of 1,602 comparable companies in the UK (median £1,000, upper quartile £23k).

## Accounts (as filed)

| Period end | Net assets | Cash | Debtors | Creditors <1y | Turnover | Profit | Employees |
|---|---|---|---|---|---|---|---|
| 2025-03-31 | £47k | — | — | £153 | — | — | 0 |
| 2024-03-31 | £47k | — | — | — | — | — | — |

current ratio 213.93; size band micro.

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

- Net assets above zero: Net assets £47,216 at 31 March 2025
- Current assets at least 1.5× creditors within one year: Current ratio 213.93
- Incorporated five or more years ago: Incorporated 3 November 2017

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

## Persons with significant control

- Mr Sumit Gupta — owns 75–100% of shares; holds 75–100% of voting rights, since 2018-12-21

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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/SC580593
HTML: https://firmoscan.com/company/SC580593-sma-accounting-limited