# S&M 92 LTD (SC746514)

> S&M 92 LTD is an active private limited company (company number SC746514) incorporated on 6 October 2022, registered in Glasgow. Its registered activity is unlicenced restaurants and cafes (SIC 56102). Latest micro accounts cover the period ending 31 October 2025, showing net assets of £100, 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 fell 98% on the prior period (£4,267).

- Status: Active
- Incorporated: 2022-10-06
- Registered office: Glasgow, G2 3JD
- SIC 56102: Unlicenced restaurants and cafes
- Next accounts due: 2027-07-31
- Confirmation statement due: 2027-10-20
- Accounts type: MICRO ENTITY

By net assets it sits in the upper half of 600 comparable companies in Glasgow (median £10, upper quartile £7,618).

## Accounts (as filed)

| Period end | Net assets | Cash | Debtors | Creditors <1y | Turnover | Profit | Employees |
|---|---|---|---|---|---|---|---|
| 2025-10-31 | £100 | — | — | £0 | — | — | 0 |
| 2024-10-31 | £4,267 | — | — | £11k | — | — | 9 |

size band micro.

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

- Net assets above zero: Net assets £100 at 31 October 2025
- Net assets down 25% or more on the prior period: -97.7% vs prior period
- Incorporated two to five years ago: Incorporated 6 October 2022

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

## Persons with significant control

- Mr Umair Iftikhar — owns 75–100% of shares; holds 75–100% of voting rights; can appoint or remove directors, since 2026-08-01

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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/SC746514
HTML: https://firmoscan.com/company/SC746514-s-m-92-ltd