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Smart Graphics (UK) Ltd. Is Smart Graphics (UK) Ltd. in creditors' voluntary liquidation?
Last verified 5 June 2026
Yes, Smart Graphics (UK) Ltd. (company number SC262961) entered creditors' voluntary liquidation on 12 March 2025, by its creditors. Donald Iain Mcnaught of null was appointed as liquidator.
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Smart Graphics (UK) Ltd. is now in creditors' voluntary liquidation. Below are the key dates, the directors, the public-record timeline that led here, and what the liquidation means if you are a creditor, employee, customer or supplier.
How the case progressed
Administration
5 December 2023 · Johnston Carmichael LLP
Creditors' voluntary liquidation
12 March 2025
Company at a glance
| Status | In Creditors' Voluntary Liquidation |
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| Company number | SC262961 |
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| Previously known as | - Black Enterprises Limited, Feb 2004 to Nov 2005
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| Incorporated | 4 February 2004 (22 years old) |
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| Registered office | C/O Johnston Carmichael, 227 West George Street, Glasgow, G2 2ND |
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| Nature of business (SIC) | 32990: Other manufacturing n.e.c. (Manufacturing) |
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| Date entered creditors' voluntary liquidation | 12 March 2025 |
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| Liquidator | Donald Iain Mcnaught, null (licensed insolvency practitioner) |
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| Official notice | View the official notice ↗ |
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| Statement of Affairs | Filed 8 May 2024, declared assets & liabilities ↗ |
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| Public register | View filing history ↗ |
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About the business
Smart Graphics (UK) Ltd. is a manufacturing business based in Glasgow, incorporated in 2004 and 21 years old when the liquidator was appointed. Its registered activity is other manufacturing n.e.c. (SIC 32990). There have been 12 director appointments since incorporation, of which 2 were on the board when the liquidator was appointed, alongside 1 person with significant control. 1 charge has been registered against the company, 1 of which is still outstanding.
Directors
12 people have been appointed as directors of Smart Graphics (UK) Ltd..
DirectorStatusAppointedResigned
+6 former directors · resigned 2004 to 2011
A director resignation shortly before an insolvency is a matter of public record; it does not by itself imply wrongdoing.
Persons with significant control
Individuals or entities with significant influence or control.
Sheriff Marie Smart
individual person with significant control · British · Scotland
Ownership of shares 75-100%Voting rights 75-100%
1 ceased control
- Mr Keith Hewitt Alexander · ceased 22 Jun 2018
Charges register
Secured creditors and encumbrances against the company. 1 outstanding · 0 satisfied.
Status · Creditor · Type · Dates
OutstandingThe Royal Bank of Scotland Commercial Services Limited
Floating charge · Created 4 Nov 2005 · Pending
What happened
EventDateType
Final Gazette dissolved following liquidation7 July 2026GAZ2 Final account prior to dissolution in CVL7 April 2026LIQ14(Scot)
Move from Administration case to Creditor's Voluntary Liquidation12 March 2025AM22(Scot)
Administrator's progress report13 January 2025AM10(Scot)
Notice of extension of period of Administration27 November 2024AM19(Scot)
+69 earlier events · 2004 to 2024
Administrator's progress report26 June 2024AM10(Scot)
Statement of affairs8 May 2024AM02(Scot)
Approval of administrator’s proposals6 February 2024AM06(Scot)
Notice of Administrator's proposal23 January 2024AM03(Scot)
Registered office address changed7 December 2023AD01 Appointment of an administrator5 December 2023AM01(Scot)
Confirmation statement made with no updates5 December 2022CS01 Termination of appointment as a director17 November 2022TM01 Total exemption full accounts made up16 May 2022AA Confirmation statement made with updates2 December 2021CS01 Total exemption full accounts made up15 September 2021AA Appointment as a director28 July 2021AP01 Appointment as a director28 July 2021AP01 Confirmation statement made with no updates8 April 2021CS01 Total exemption full accounts made up27 August 2020AA Confirmation statement made with no updates5 February 2020CS01 Total exemption full accounts made up24 May 2019AA Confirmation statement made with updates21 February 2019CS01 Notification as a person with significant control5 July 2018PSC01 Cessation as a person with significant control29 June 2018PSC07 Appointment as a director29 June 2018AP01 Termination of appointment as a director29 June 2018TM01 Confirmation statement made with no updates7 February 2018CS01 Total exemption full accounts made up12 December 2017AA Total exemption small company accounts made up19 May 2017AA Confirmation statement made with updates10 February 2017CS01 Total exemption small company accounts made up10 May 2016AA Annual return made up with full list of shareholders29 February 2016AR01 Total exemption small company accounts made up10 April 2015AA Annual return made up with full list of shareholders23 February 2015AR01 Annual return made up with full list of shareholders4 March 2014AR01 Total exemption small company accounts made up1 February 2014AA Termination of appointment as a secretary14 January 2014TM02 Termination of appointment as a secretary14 January 2014TM02 Termination of appointment as a director14 January 2014TM01 Total exemption small company accounts made up30 May 2013AA Annual return made up with full list of shareholders8 February 2013AR01 Total exemption small company accounts made up31 May 2012AA Annual return made up with full list of shareholders16 March 2012AR01 Termination of appointment as a director15 July 2011TM01 Appointment as a director6 June 2011AP01 Annual return made up with full list of shareholders21 March 2011AR01 Termination of appointment as a director3 February 2011TM01 Total exemption small company accounts made up10 December 2010AA Appointment as a director7 September 2010AP01 Current accounting period extended8 March 2010AA01 Annual return made up with full list of shareholders4 February 2010AR01 Director's details changed4 February 2010CH01 Director's details changed4 February 2010CH01 Total exemption small company accounts made up29 December 2009AA Total exemption small company accounts made up13 November 2008AA Total exemption small company accounts made up21 December 2007AA Total exemption small company accounts made up23 November 2006AA Legacy14 February 2006363s Legacy8 February 2006288b Total exemption small company accounts made up23 December 2005AA Certificate of change of name17 November 2005CERTNM Legacy9 November 2005410(Scot)
Legacy3 November 2005288a Legacy3 November 2005288c Legacy2 November 2005288a Incorporation4 February 2004NEWINC What this means for you
If you are a creditor
Submit your proof of debt to the liquidator. Once liquidation begins, no creditor can start or continue legal action without the court's permission. Unsecured creditors rank after secured and preferential creditors and are usually paid last, often only a portion.
Owed money by a company in liquidation →If you are an employee
Employees are preferential creditors for certain unpaid wages and holiday pay, and may be able to claim from the Redundancy Payments Service if roles are made redundant.
Employee rights and redundancy pay →If you are a customer
Deposits paid are usually unsecured claims. Contracts may be terminated by the liquidator. Contact the liquidator about outstanding work or refunds.
What customers can recover →If you are a supplier
Goods supplied before the liquidation began are an unsecured claim. Check whether any retention-of-title clause lets you identify and recover specific goods.
How retention of title works →Don't be the last to know next time
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See how Protect works, £24/mo →Other manufacturing companies in creditors' voluntary liquidation
Related guides
The bigger picture
Frequently asked questions
- Is Smart Graphics (UK) Ltd. in creditors' voluntary liquidation?
- Yes. Smart Graphics (UK) Ltd. (company number SC262961) entered creditors' voluntary liquidation on 12 March 2025, by its creditors. Donald Iain Mcnaught of null was appointed as liquidator.
- Who is the liquidator of Smart Graphics (UK) Ltd.?
- Donald Iain Mcnaught, a licensed insolvency practitioner at null, was appointed liquidator of Smart Graphics (UK) Ltd. on 12 March 2025. Creditors can contact the liquidator directly to submit a claim.
- What does Smart Graphics (UK) Ltd. do?
- Smart Graphics (UK) Ltd.'s registered nature of business is other manufacturing n.e.c. (SIC 32990). It is classified in the manufacturing sector.
- Where is Smart Graphics (UK) Ltd. based?
- Smart Graphics (UK) Ltd.'s registered office is C/O Johnston Carmichael, 227 West George Street, Glasgow, G2 2ND. The registered office is the address held on the public register, which is not always the trading address.
- When was Smart Graphics (UK) Ltd. founded?
- Smart Graphics (UK) Ltd. was incorporated on 4 February 2004, 21 years before the liquidator was appointed.
- What is Smart Graphics (UK) Ltd.'s company number?
- Smart Graphics (UK) Ltd.'s registered company number is SC262961.
- Who has significant control of Smart Graphics (UK) Ltd.?
- 1 active person with significant control over Smart Graphics (UK) Ltd. is on the register: Sheriff Marie Smart.
- Does Smart Graphics (UK) Ltd. have any outstanding charges?
- an outstanding charge is registered against Smart Graphics (UK) Ltd. out of 1 on file. Outstanding charges represent secured creditors who rank ahead of unsecured creditors in any recovery.
- What does liquidation mean for creditors of Smart Graphics (UK) Ltd.?
- Liquidation is the formal wind-up of a company. Once it begins, the liquidator collects assets, settles claims in statutory order (secured, preferential, then unsecured) and distributes whatever remains. Unsecured creditors often recover only a portion of what they are owed, and sometimes nothing.
- How long does liquidation take?
- Most liquidations run for 12 to 24 months, longer where the company has complex assets, litigation, or ongoing trading. Annual progress reports are filed by the liquidator until the company is dissolved at the end of the process.
- Will creditors get paid in Smart Graphics (UK) Ltd.'s liquidation?
- Secured creditors are paid from the assets they hold a charge over. Preferential creditors (employee wages up to limits, pension contributions, HMRC for certain taxes) come next. Unsecured creditors share whatever remains, which may be nothing. The Statement of Affairs, when filed, sets out the liquidator's estimate at the point of appointment.
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