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STRATEGIC COMMERCIAL INVESTMENTS LIMITED

Registered Number
SC678628
(Scotland)

Unaudited Financial Statements for the Year ended
30 September 2024

STRATEGIC COMMERCIAL INVESTMENTS LIMITED
Company Information
for the year from 1 October 2023 to 30 September 2024

Directors

ALI, Razwan, Dr
BUCHAN, Graham Scott

Registered Address

4c New Mart Road
Edinburgh
EH14 1RL

Registered Number

SC678628 (Scotland)
STRATEGIC COMMERCIAL INVESTMENTS LIMITED
Balance Sheet as at
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets32,223,2952,220,000
2,223,2952,220,000
Current assets
Debtors176,988125,304
Cash at bank and on hand11,91523,954
188,903149,258
Creditors amounts falling due within one year4(1,919,403)(1,983,695)
Net current assets (liabilities)(1,730,500)(1,834,437)
Total assets less current liabilities492,795385,563
Provisions for liabilities5(36,887)(36,887)
Net assets455,908348,676
Capital and reserves
Revaluation reserve110,661110,661
Profit and loss account345,247238,015
Shareholders' funds455,908348,676
The financial statements were approved and authorised for issue by the Board of Directors on 14 May 2025, and are signed on its behalf by:
ALI, Razwan, Dr
Director
Registered Company No. SC678628
STRATEGIC COMMERCIAL INVESTMENTS LIMITED
Notes to the Financial Statements
for the year ended 30 September 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.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
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

20242023
Average number of employees during the year00
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 October 232,220,0002,220,000
Additions3,2953,295
At 30 September 242,223,2952,223,295
Net book value
At 30 September 242,223,2952,223,295
At 30 September 232,220,0002,220,000
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables49,303149,928
Amounts owed to related parties1,828,5641,791,600
Taxation and social security8,3738,760
Accrued liabilities and deferred income33,16333,407
Total1,919,4031,983,695
5.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)36,88736,887
Total36,88736,887
6.Related party transactions
The company has taken advantage of the exemption available under FRS 102 Section 1A from disclosing transactions with its group undertakings on the grounds that they are all 100% owned by Rally Holdings Limited.