# SMART KART RACEWAY ELGIN LTD (SC677126)

> SMART KART RACEWAY ELGIN LTD is an active private limited company (company number SC677126) incorporated on 9 October 2020, registered in Elgin. Its registered activity is operation of sports facilities (SIC 93110). Latest micro accounts cover the period ending 31 October 2025, showing net assets of £29k, with 2 employees on average. As micro-entity accounts, no profit and loss account is filed, so turnover and profit are not public. Net assets rose 474% on the prior period (£4,987).

- Status: Active
- Incorporated: 2020-10-09
- Registered office: Elgin, IV30 1NL
- SIC 93110: Operation of sports facilities
- Next accounts due: 2027-07-31
- Confirmation statement due: 2027-10-23
- Accounts type: MICRO ENTITY

By net assets it sits in the upper half of 921 comparable companies in Other (median £2,632, upper quartile £34k).

## Accounts (as filed)

| Period end | Net assets | Cash | Debtors | Creditors <1y | Turnover | Profit | Employees |
|---|---|---|---|---|---|---|---|
| 2025-10-31 | £29k | — | — | — | — | — | 2 |
| 2024-10-31 | £4,987 | — | — | — | — | — | 1 |

size band micro.

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

- Net assets above zero: Net assets £28,632 at 31 October 2025
- Net assets up 10% or more on the prior period: +474.1% vs prior period
- Incorporated five or more years ago: Incorporated 9 October 2020

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

## Persons with significant control

- Mr Andrew Smart — owns 75–100% of shares; holds 75–100% of voting rights; can appoint or remove directors, since 2020-10-09

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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/SC677126
HTML: https://firmoscan.com/company/SC677126-smart-kart-raceway-elgin-ltd