# THE SMALL BUSINESS PRACTICE LTD (SC627021)

> THE SMALL BUSINESS PRACTICE LTD is an active private limited company (company number SC627021) incorporated on 8 April 2019, registered in Inverness. Its registered activity is accounting and auditing activities (SIC 69201). Latest micro accounts cover the period ending 30 April 2026, showing net assets of £303k, with 7 employees on average. As micro-entity accounts, no profit and loss account is filed, so turnover and profit are not public. Net assets fell 21% on the prior period (£384k). Across the last 3 periods on record the net-asset trend is volatile.

- Status: Active
- Incorporated: 2019-04-08
- Registered office: Inverness, IV3 5DA
- SIC 69201: Accounting and auditing activities
- Next accounts due: 2028-01-30
- Confirmation statement due: 2027-04-22
- Accounts type: MICRO ENTITY

By net assets it sits in the top quarter of 4,984 comparable companies in Other (median £6,089, upper quartile £36k).

## Accounts (as filed)

| Period end | Net assets | Cash | Debtors | Creditors <1y | Turnover | Profit | Employees |
|---|---|---|---|---|---|---|---|
| 2026-04-30 | £303k | — | — | £54k | — | — | 7 |
| 2025-04-30 | £384k | — | — | £43k | — | — | 7 |
| 2024-04-30 | £364k | — | — | £85k | — | — | 6 |

current ratio 4.86; net assets trend volatile; size band micro.

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

- Net assets above zero: Net assets £303,165 at 30 April 2026
- Current assets at least 1.5× creditors within one year: Current ratio 4.86
- Three or more accounting periods on record: 3 periods on record
- Incorporated five or more years ago: Incorporated 8 April 2019

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

## Persons with significant control

- Mr James Simpson — owns 75–100% of shares, since 2019-04-08

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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/SC627021
HTML: https://firmoscan.com/company/SC627021-the-small-business-practice-ltd