2023-04-012024-03-312024-03-31falseSC552654COMMERCIAL MOVES GROUP LIMITED2024-09-1949420iso4217:GBPxbrli:pureSC5526542023-04-01SC5526542024-03-31SC5526542023-04-012024-03-31SC5526542022-04-01SC5526542023-03-31SC5526542022-04-012023-03-31SC552654bus:SmallEntities2023-04-012024-03-31SC552654bus:AuditExempt-NoAccountantsReport2023-04-012024-03-31SC552654bus:FullAccounts2023-04-012024-03-31SC552654bus:PrivateLimitedCompanyLtd2023-04-012024-03-31SC552654core:WithinOneYear2024-03-31SC552654core:AfterOneYear2024-03-31SC552654core:WithinOneYear2023-03-31SC552654core:AfterOneYear2023-03-31SC552654core:ShareCapital2024-03-31SC552654core:SharePremium2024-03-31SC552654core:RevaluationReserve2024-03-31SC552654core:OtherReservesSubtotal2024-03-31SC552654core:RetainedEarningsAccumulatedLosses2024-03-31SC552654core:ShareCapital2023-03-31SC552654core:SharePremium2023-03-31SC552654core:RevaluationReserve2023-03-31SC552654core:OtherReservesSubtotal2023-03-31SC552654core:RetainedEarningsAccumulatedLosses2023-03-31SC552654core:LandBuildings2024-03-31SC552654core:PlantMachinery2024-03-31SC552654core:Vehicles2024-03-31SC552654core:FurnitureFittings2024-03-31SC552654core:OfficeEquipment2024-03-31SC552654core:NetGoodwill2024-03-31SC552654core:IntangibleAssetsOtherThanGoodwill2024-03-31SC552654core:ListedExchangeTraded2024-03-31SC552654core:UnlistedNon-exchangeTraded2024-03-31SC552654core:LandBuildings2023-03-31SC552654core:PlantMachinery2023-03-31SC552654core:Vehicles2023-03-31SC552654core:FurnitureFittings2023-03-31SC552654core:OfficeEquipment2023-03-31SC552654core:NetGoodwill2023-03-31SC552654core:IntangibleAssetsOtherThanGoodwill2023-03-31SC552654core:ListedExchangeTraded2023-03-31SC552654core:UnlistedNon-exchangeTraded2023-03-31SC552654core:LandBuildings2023-04-012024-03-31SC552654core:PlantMachinery2023-04-012024-03-31SC552654core:Vehicles2023-04-012024-03-31SC552654core:FurnitureFittings2023-04-012024-03-31SC552654core:OfficeEquipment2023-04-012024-03-31SC552654core:NetGoodwill2023-04-012024-03-31SC552654core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-31SC552654core:ListedExchangeTraded2023-04-012024-03-31SC552654core:UnlistedNon-exchangeTraded2023-04-012024-03-31SC552654core:MoreThanFiveYears2023-04-012024-03-31SC552654core:Non-currentFinancialInstruments2024-03-31SC552654core:Non-currentFinancialInstruments2023-03-31SC552654dpl:CostSales2023-04-012024-03-31SC552654dpl:DistributionCosts2023-04-012024-03-31SC552654core:LandBuildings2023-04-012024-03-31SC552654core:PlantMachinery2023-04-012024-03-31SC552654core:Vehicles2023-04-012024-03-31SC552654core:FurnitureFittings2023-04-012024-03-31SC552654core:OfficeEquipment2023-04-012024-03-31SC552654dpl:AdministrativeExpenses2023-04-012024-03-31SC552654core:NetGoodwill2023-04-012024-03-31SC552654core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-31SC552654dpl:GroupUndertakings2023-04-012024-03-31SC552654dpl:ParticipatingInterests2023-04-012024-03-31SC552654dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-31SC552654core:ListedExchangeTraded2023-04-012024-03-31SC552654dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-31SC552654core:UnlistedNon-exchangeTraded2023-04-012024-03-31SC552654dpl:CostSales2022-04-012023-03-31SC552654dpl:DistributionCosts2022-04-012023-03-31SC552654core:LandBuildings2022-04-012023-03-31SC552654core:PlantMachinery2022-04-012023-03-31SC552654core:Vehicles2022-04-012023-03-31SC552654core:FurnitureFittings2022-04-012023-03-31SC552654core:OfficeEquipment2022-04-012023-03-31SC552654dpl:AdministrativeExpenses2022-04-012023-03-31SC552654core:NetGoodwill2022-04-012023-03-31SC552654core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-31SC552654dpl:GroupUndertakings2022-04-012023-03-31SC552654dpl:ParticipatingInterests2022-04-012023-03-31SC552654dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-31SC552654core:ListedExchangeTraded2022-04-012023-03-31SC552654dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-31SC552654core:UnlistedNon-exchangeTraded2022-04-012023-03-31SC552654core:NetGoodwill2024-03-31SC552654core:IntangibleAssetsOtherThanGoodwill2024-03-31SC552654core:LandBuildings2024-03-31SC552654core:PlantMachinery2024-03-31SC552654core:Vehicles2024-03-31SC552654core:FurnitureFittings2024-03-31SC552654core:OfficeEquipment2024-03-31SC552654core:AfterOneYear2024-03-31SC552654core:WithinOneYear2024-03-31SC552654core:ListedExchangeTraded2024-03-31SC552654core:UnlistedNon-exchangeTraded2024-03-31SC552654core:ShareCapital2024-03-31SC552654core:SharePremium2024-03-31SC552654core:RevaluationReserve2024-03-31SC552654core:OtherReservesSubtotal2024-03-31SC552654core:RetainedEarningsAccumulatedLosses2024-03-31SC552654core:NetGoodwill2023-03-31SC552654core:IntangibleAssetsOtherThanGoodwill2023-03-31SC552654core:LandBuildings2023-03-31SC552654core:PlantMachinery2023-03-31SC552654core:Vehicles2023-03-31SC552654core:FurnitureFittings2023-03-31SC552654core:OfficeEquipment2023-03-31SC552654core:AfterOneYear2023-03-31SC552654core:WithinOneYear2023-03-31SC552654core:ListedExchangeTraded2023-03-31SC552654core:UnlistedNon-exchangeTraded2023-03-31SC552654core:ShareCapital2023-03-31SC552654core:SharePremium2023-03-31SC552654core:RevaluationReserve2023-03-31SC552654core:OtherReservesSubtotal2023-03-31SC552654core:RetainedEarningsAccumulatedLosses2023-03-31SC552654core:NetGoodwill2022-04-01SC552654core:IntangibleAssetsOtherThanGoodwill2022-04-01SC552654core:LandBuildings2022-04-01SC552654core:PlantMachinery2022-04-01SC552654core:Vehicles2022-04-01SC552654core:FurnitureFittings2022-04-01SC552654core:OfficeEquipment2022-04-01SC552654core:AfterOneYear2022-04-01SC552654core:WithinOneYear2022-04-01SC552654core:ListedExchangeTraded2022-04-01SC552654core:UnlistedNon-exchangeTraded2022-04-01SC552654core:ShareCapital2022-04-01SC552654core:SharePremium2022-04-01SC552654core:RevaluationReserve2022-04-01SC552654core:OtherReservesSubtotal2022-04-01SC552654core:RetainedEarningsAccumulatedLosses2022-04-01SC552654core:AfterOneYear2023-04-012024-03-31SC552654core:WithinOneYear2023-04-012024-03-31SC552654core:Non-currentFinancialInstrumentscore:CostValuation2023-04-012024-03-31SC552654core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-04-012024-03-31SC552654core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-04-012024-03-31SC552654core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-04-012024-03-31SC552654core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-04-012024-03-31SC552654core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-04-012024-03-31SC552654core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-04-012024-03-31SC552654core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-04-012024-03-31SC552654core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-04-012024-03-31SC552654core:Non-currentFinancialInstrumentscore:CostValuation2024-03-31SC552654core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-03-31SC552654core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-03-31SC552654core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-03-31SC552654core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-03-31SC552654core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-03-31SC552654core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-03-31SC552654core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-03-31SC552654core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-03-31SC552654core:Non-currentFinancialInstrumentscore:CostValuation2023-03-31SC552654core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-03-31SC552654core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-03-31SC552654core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-03-31SC552654core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-03-31SC552654core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-03-31SC552654core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-03-31SC552654core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-03-31SC552654core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-03-31SC552654bus:Director12023-04-012024-03-31SC552654bus:Director22023-04-012024-03-31

COMMERCIAL MOVES GROUP LIMITED

Registered Number
SC552654
(Scotland)

Unaudited Financial Statements for the Year ended
31 March 2024

COMMERCIAL MOVES GROUP LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

ESSON, Gary Jason
LEVITT, Stephen Andrew Wheatley

Registered Address

Unit 1 Links Street
Aberdeen
AB11 5EX

Registered Number

SC552654 (Scotland)
COMMERCIAL MOVES GROUP LIMITED
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Called up share capital not paid1010
Fixed assets
Tangible assets315,99221,242
15,99221,242
Current assets
Debtors76,966201,541
Cash at bank and on hand164,25865,428
241,224266,969
Creditors amounts falling due within one year4(147,688)(177,100)
Net current assets (liabilities)93,54689,879
Total assets less current liabilities109,538111,121
Creditors amounts falling due after one year5(23,333)(33,333)
Net assets86,20577,788
Capital and reserves
Called up share capital1010
Profit and loss account86,19577,778
Shareholders' funds86,20577,788
The financial statements were approved and authorised for issue by the Board of Directors on 19 September 2024, and are signed on its behalf by:
LEVITT, Stephen Andrew Wheatley
Director
Registered Company No. SC552654
COMMERCIAL MOVES GROUP LIMITED
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Land and buildings5
Plant and machinery5
Office Equipment5
2.Average number of employees

20242023
Average number of employees during the year88
3.Tangible fixed assets

Land & buildings

Plant & machinery

Office Equipment

Total

££££
Cost or valuation
At 01 April 2310,77331,9895,94248,704
Additions-463-463
At 31 March 2410,77332,4525,94249,167
Depreciation and impairment
At 01 April 232,15423,0402,26827,462
Charge for year1,0773,5021,1345,713
At 31 March 243,23126,5423,40233,175
Net book value
At 31 March 247,5425,9102,54015,992
At 31 March 238,6198,9493,67421,242
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables12,59525,992
Bank borrowings and overdrafts-98,754
Taxation and social security70,21446,372
Other creditors2,6041,983
Accrued liabilities and deferred income62,2753,999
Total147,688177,100
5.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts23,33333,333
Total23,33333,333