2023-01-122024-01-312024-01-31falseSC755170SHC COMMERICAL LTD2024-04-2645200iso4217:GBPxbrli:pureSC7551702023-01-12SC7551702024-01-31SC7551702023-01-122024-01-31SC7551702023-01-11SC7551702023-01-11SC7551702023-01-112023-01-11SC755170bus:SmallEntities2023-01-122024-01-31SC755170bus:AuditExempt-NoAccountantsReport2023-01-122024-01-31SC755170bus:FullAccounts2023-01-122024-01-31SC755170bus:PrivateLimitedCompanyLtd2023-01-122024-01-31SC755170core:WithinOneYear2024-01-31SC755170core:AfterOneYear2024-01-31SC755170core:WithinOneYear2023-01-11SC755170core:AfterOneYear2023-01-11SC755170core:ShareCapital2024-01-31SC755170core:SharePremium2024-01-31SC755170core:RevaluationReserve2024-01-31SC755170core:OtherReservesSubtotal2024-01-31SC755170core:RetainedEarningsAccumulatedLosses2024-01-31SC755170core:ShareCapital2023-01-11SC755170core:SharePremium2023-01-11SC755170core:RevaluationReserve2023-01-11SC755170core:OtherReservesSubtotal2023-01-11SC755170core:RetainedEarningsAccumulatedLosses2023-01-11SC755170core:LandBuildings2024-01-31SC755170core:PlantMachinery2024-01-31SC755170core:Vehicles2024-01-31SC755170core:FurnitureFittings2024-01-31SC755170core:OfficeEquipment2024-01-31SC755170core:NetGoodwill2024-01-31SC755170core:IntangibleAssetsOtherThanGoodwill2024-01-31SC755170core:ListedExchangeTraded2024-01-31SC755170core:UnlistedNon-exchangeTraded2024-01-31SC755170core:LandBuildings2023-01-11SC755170core:PlantMachinery2023-01-11SC755170core:Vehicles2023-01-11SC755170core:FurnitureFittings2023-01-11SC755170core:OfficeEquipment2023-01-11SC755170core:NetGoodwill2023-01-11SC755170core:IntangibleAssetsOtherThanGoodwill2023-01-11SC755170core:ListedExchangeTraded2023-01-11SC755170core:UnlistedNon-exchangeTraded2023-01-11SC755170core:LandBuildings2023-01-122024-01-31SC755170core:PlantMachinery2023-01-122024-01-31SC755170core:Vehicles2023-01-122024-01-31SC755170core:FurnitureFittings2023-01-122024-01-31SC755170core:OfficeEquipment2023-01-122024-01-31SC755170core:NetGoodwill2023-01-122024-01-31SC755170core:IntangibleAssetsOtherThanGoodwill2023-01-122024-01-31SC755170core:ListedExchangeTraded2023-01-122024-01-31SC755170core:UnlistedNon-exchangeTraded2023-01-122024-01-31SC755170core:MoreThanFiveYears2023-01-122024-01-31SC755170core:Non-currentFinancialInstruments2024-01-31SC755170core:Non-currentFinancialInstruments2023-01-11SC755170dpl:CostSales2023-01-122024-01-31SC755170dpl:DistributionCosts2023-01-122024-01-31SC755170core:LandBuildings2023-01-122024-01-31SC755170core:PlantMachinery2023-01-122024-01-31SC755170core:Vehicles2023-01-122024-01-31SC755170core:FurnitureFittings2023-01-122024-01-31SC755170core:OfficeEquipment2023-01-122024-01-31SC755170dpl:AdministrativeExpenses2023-01-122024-01-31SC755170core:NetGoodwill2023-01-122024-01-31SC755170core:IntangibleAssetsOtherThanGoodwill2023-01-122024-01-31SC755170dpl:GroupUndertakings2023-01-122024-01-31SC755170dpl:ParticipatingInterests2023-01-122024-01-31SC755170dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-122024-01-31SC755170core:ListedExchangeTraded2023-01-122024-01-31SC755170dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-122024-01-31SC755170core:UnlistedNon-exchangeTraded2023-01-122024-01-31SC755170dpl:CostSales2023-01-112023-01-11SC755170dpl:DistributionCosts2023-01-112023-01-11SC755170core:LandBuildings2023-01-112023-01-11SC755170core:PlantMachinery2023-01-112023-01-11SC755170core:Vehicles2023-01-112023-01-11SC755170core:FurnitureFittings2023-01-112023-01-11SC755170core:OfficeEquipment2023-01-112023-01-11SC755170dpl:AdministrativeExpenses2023-01-112023-01-11SC755170core:NetGoodwill2023-01-112023-01-11SC755170core:IntangibleAssetsOtherThanGoodwill2023-01-112023-01-11SC755170dpl:GroupUndertakings2023-01-112023-01-11SC755170dpl:ParticipatingInterests2023-01-112023-01-11SC755170dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-112023-01-11SC755170core:ListedExchangeTraded2023-01-112023-01-11SC755170dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-112023-01-11SC755170core:UnlistedNon-exchangeTraded2023-01-112023-01-11SC755170core:NetGoodwill2024-01-31SC755170core:IntangibleAssetsOtherThanGoodwill2024-01-31SC755170core:LandBuildings2024-01-31SC755170core:PlantMachinery2024-01-31SC755170core:Vehicles2024-01-31SC755170core:FurnitureFittings2024-01-31SC755170core:OfficeEquipment2024-01-31SC755170core:AfterOneYear2024-01-31SC755170core:WithinOneYear2024-01-31SC755170core:ListedExchangeTraded2024-01-31SC755170core:UnlistedNon-exchangeTraded2024-01-31SC755170core:ShareCapital2024-01-31SC755170core:SharePremium2024-01-31SC755170core:RevaluationReserve2024-01-31SC755170core:OtherReservesSubtotal2024-01-31SC755170core:RetainedEarningsAccumulatedLosses2024-01-31SC755170core:NetGoodwill2023-01-11SC755170core:IntangibleAssetsOtherThanGoodwill2023-01-11SC755170core:LandBuildings2023-01-11SC755170core:PlantMachinery2023-01-11SC755170core:Vehicles2023-01-11SC755170core:FurnitureFittings2023-01-11SC755170core:OfficeEquipment2023-01-11SC755170core:AfterOneYear2023-01-11SC755170core:WithinOneYear2023-01-11SC755170core:ListedExchangeTraded2023-01-11SC755170core:UnlistedNon-exchangeTraded2023-01-11SC755170core:ShareCapital2023-01-11SC755170core:SharePremium2023-01-11SC755170core:RevaluationReserve2023-01-11SC755170core:OtherReservesSubtotal2023-01-11SC755170core:RetainedEarningsAccumulatedLosses2023-01-11SC755170core:NetGoodwill2023-01-11SC755170core:IntangibleAssetsOtherThanGoodwill2023-01-11SC755170core:LandBuildings2023-01-11SC755170core:PlantMachinery2023-01-11SC755170core:Vehicles2023-01-11SC755170core:FurnitureFittings2023-01-11SC755170core:OfficeEquipment2023-01-11SC755170core:AfterOneYear2023-01-11SC755170core:WithinOneYear2023-01-11SC755170core:ListedExchangeTraded2023-01-11SC755170core:UnlistedNon-exchangeTraded2023-01-11SC755170core:ShareCapital2023-01-11SC755170core:SharePremium2023-01-11SC755170core:RevaluationReserve2023-01-11SC755170core:OtherReservesSubtotal2023-01-11SC755170core:RetainedEarningsAccumulatedLosses2023-01-11SC755170core:AfterOneYear2023-01-122024-01-31SC755170core:WithinOneYear2023-01-122024-01-31SC755170core:Non-currentFinancialInstrumentscore:CostValuation2023-01-122024-01-31SC755170core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-01-122024-01-31SC755170core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-01-122024-01-31SC755170core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-01-122024-01-31SC755170core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-01-122024-01-31SC755170core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-01-122024-01-31SC755170core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-01-122024-01-31SC755170core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-01-122024-01-31SC755170core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-01-122024-01-31SC755170core:Non-currentFinancialInstrumentscore:CostValuation2024-01-31SC755170core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-01-31SC755170core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-01-31SC755170core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-01-31SC755170core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-01-31SC755170core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-01-31SC755170core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-01-31SC755170core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-01-31SC755170core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-01-31SC755170core:Non-currentFinancialInstrumentscore:CostValuation2023-01-11SC755170core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-01-11SC755170core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-01-11SC755170core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-01-11SC755170core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-01-11SC755170core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-01-11SC755170core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-01-11SC755170core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-01-11SC755170core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-01-11SC755170bus:Director12023-01-122024-01-31

SHC COMMERICAL LTD

Registered Number
SC755170
(Scotland)

Unaudited Financial Statements for the Period ended
31 January 2024

SHC COMMERICAL LTD
Company Information
for the period from 12 January 2023 to 31 January 2024

Director

CROSS, Stephen William

Registered Address

Lomond House
4 South Street
Inchinnan
PA4 9RJ

Registered Number

SC755170 (Scotland)
SHC COMMERICAL LTD
Balance Sheet as at
31 January 2024

Notes

2024

£

£

Fixed assets
Tangible assets37,667
7,667
Current assets
Debtors14,121
Cash at bank and on hand7,564
21,685
Creditors amounts falling due within one year4(11,879)
Net current assets (liabilities)9,806
Total assets less current liabilities17,473
Net assets17,473
Capital and reserves
Profit and loss account17,473
Shareholders' funds17,473
The financial statements were approved and authorised for issue by the Director on 26 April 2024, and are signed on its behalf by:
CROSS, Stephen William
Director
Registered Company No. SC755170
SHC COMMERICAL LTD
Notes to the Financial Statements
for the period ended 31 January 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.
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:
2.Average number of employees

2024
Average number of employees during the year1
3.Tangible fixed assets

Plant & machinery

Vehicles

Total

£££
Cost or valuation
Additions6,0002,5008,500
At 31 January 246,0002,5008,500
Depreciation and impairment
Charge for year833-833
At 31 January 24833-833
Net book value
At 31 January 245,1672,5007,667
At 11 January 23---
4.Creditors: amounts due within one year

2024

£
Bank borrowings and overdrafts9,538
Taxation and social security2,341
Total11,879