2024-06-012025-03-312025-03-31falseSC680536SKM COMMERCIAL HOLDINGS LTD2025-07-29falseiso4217:GBPxbrli:pureSC6805362024-05-31SC6805362025-03-31SC6805362024-06-012025-03-31SC6805362023-05-31SC6805362024-05-31SC6805362023-06-012024-05-31SC680536bus:SmallEntities2024-06-012025-03-31SC680536bus:AuditExempt-NoAccountantsReport2024-06-012025-03-31SC680536bus:FullAccounts2024-06-012025-03-31SC680536bus:PrivateLimitedCompanyLtd2024-06-012025-03-31SC680536core:WithinOneYear2025-03-31SC680536core:AfterOneYear2025-03-31SC680536core:WithinOneYear2024-05-31SC680536core:AfterOneYear2024-05-31SC680536core:ShareCapital2025-03-31SC680536core:SharePremium2025-03-31SC680536core:RevaluationReserve2025-03-31SC680536core:OtherReservesSubtotal2025-03-31SC680536core:RetainedEarningsAccumulatedLosses2025-03-31SC680536core:ShareCapital2024-05-31SC680536core:SharePremium2024-05-31SC680536core:RevaluationReserve2024-05-31SC680536core:OtherReservesSubtotal2024-05-31SC680536core:RetainedEarningsAccumulatedLosses2024-05-31SC680536core:LandBuildings2025-03-31SC680536core:PlantMachinery2025-03-31SC680536core:Vehicles2025-03-31SC680536core:FurnitureFittings2025-03-31SC680536core:OfficeEquipment2025-03-31SC680536core:NetGoodwill2025-03-31SC680536core:IntangibleAssetsOtherThanGoodwill2025-03-31SC680536core:ListedExchangeTraded2025-03-31SC680536core:UnlistedNon-exchangeTraded2025-03-31SC680536core:LandBuildings2024-05-31SC680536core:PlantMachinery2024-05-31SC680536core:Vehicles2024-05-31SC680536core:FurnitureFittings2024-05-31SC680536core:OfficeEquipment2024-05-31SC680536core:NetGoodwill2024-05-31SC680536core:IntangibleAssetsOtherThanGoodwill2024-05-31SC680536core:ListedExchangeTraded2024-05-31SC680536core:UnlistedNon-exchangeTraded2024-05-31SC680536core:LandBuildings2024-06-012025-03-31SC680536core:PlantMachinery2024-06-012025-03-31SC680536core:Vehicles2024-06-012025-03-31SC680536core:FurnitureFittings2024-06-012025-03-31SC680536core:OfficeEquipment2024-06-012025-03-31SC680536core:NetGoodwill2024-06-012025-03-31SC680536core:IntangibleAssetsOtherThanGoodwill2024-06-012025-03-31SC680536core:ListedExchangeTraded2024-06-012025-03-31SC680536core:UnlistedNon-exchangeTraded2024-06-012025-03-31SC680536core:MoreThanFiveYears2024-06-012025-03-31SC680536core:Non-currentFinancialInstruments2025-03-31SC680536core:Non-currentFinancialInstruments2024-05-31SC680536dpl:CostSales2024-06-012025-03-31SC680536dpl:DistributionCosts2024-06-012025-03-31SC680536core:LandBuildings2024-06-012025-03-31SC680536core:PlantMachinery2024-06-012025-03-31SC680536core:Vehicles2024-06-012025-03-31SC680536core:FurnitureFittings2024-06-012025-03-31SC680536core:OfficeEquipment2024-06-012025-03-31SC680536dpl:AdministrativeExpenses2024-06-012025-03-31SC680536core:NetGoodwill2024-06-012025-03-31SC680536core:IntangibleAssetsOtherThanGoodwill2024-06-012025-03-31SC680536dpl:GroupUndertakings2024-06-012025-03-31SC680536dpl:ParticipatingInterests2024-06-012025-03-31SC680536dpl:GroupUndertakingscore:ListedExchangeTraded2024-06-012025-03-31SC680536core:ListedExchangeTraded2024-06-012025-03-31SC680536dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2024-06-012025-03-31SC680536core:UnlistedNon-exchangeTraded2024-06-012025-03-31SC680536dpl:CostSales2023-06-012024-05-31SC680536dpl:DistributionCosts2023-06-012024-05-31SC680536core:LandBuildings2023-06-012024-05-31SC680536core:PlantMachinery2023-06-012024-05-31SC680536core:Vehicles2023-06-012024-05-31SC680536core:FurnitureFittings2023-06-012024-05-31SC680536core:OfficeEquipment2023-06-012024-05-31SC680536dpl:AdministrativeExpenses2023-06-012024-05-31SC680536core:NetGoodwill2023-06-012024-05-31SC680536core:IntangibleAssetsOtherThanGoodwill2023-06-012024-05-31SC680536dpl:GroupUndertakings2023-06-012024-05-31SC680536dpl:ParticipatingInterests2023-06-012024-05-31SC680536dpl:GroupUndertakingscore:ListedExchangeTraded2023-06-012024-05-31SC680536core:ListedExchangeTraded2023-06-012024-05-31SC680536dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-06-012024-05-31SC680536core:UnlistedNon-exchangeTraded2023-06-012024-05-31SC680536core:NetGoodwill2025-03-31SC680536core:IntangibleAssetsOtherThanGoodwill2025-03-31SC680536core:LandBuildings2025-03-31SC680536core:PlantMachinery2025-03-31SC680536core:Vehicles2025-03-31SC680536core:FurnitureFittings2025-03-31SC680536core:OfficeEquipment2025-03-31SC680536core:AfterOneYear2025-03-31SC680536core:WithinOneYear2025-03-31SC680536core:ListedExchangeTraded2025-03-31SC680536core:UnlistedNon-exchangeTraded2025-03-31SC680536core:ShareCapital2025-03-31SC680536core:SharePremium2025-03-31SC680536core:RevaluationReserve2025-03-31SC680536core:OtherReservesSubtotal2025-03-31SC680536core:RetainedEarningsAccumulatedLosses2025-03-31SC680536core:NetGoodwill2024-05-31SC680536core:IntangibleAssetsOtherThanGoodwill2024-05-31SC680536core:LandBuildings2024-05-31SC680536core:PlantMachinery2024-05-31SC680536core:Vehicles2024-05-31SC680536core:FurnitureFittings2024-05-31SC680536core:OfficeEquipment2024-05-31SC680536core:AfterOneYear2024-05-31SC680536core:WithinOneYear2024-05-31SC680536core:ListedExchangeTraded2024-05-31SC680536core:UnlistedNon-exchangeTraded2024-05-31SC680536core:ShareCapital2024-05-31SC680536core:SharePremium2024-05-31SC680536core:RevaluationReserve2024-05-31SC680536core:OtherReservesSubtotal2024-05-31SC680536core:RetainedEarningsAccumulatedLosses2024-05-31SC680536core:NetGoodwill2023-05-31SC680536core:IntangibleAssetsOtherThanGoodwill2023-05-31SC680536core:LandBuildings2023-05-31SC680536core:PlantMachinery2023-05-31SC680536core:Vehicles2023-05-31SC680536core:FurnitureFittings2023-05-31SC680536core:OfficeEquipment2023-05-31SC680536core:AfterOneYear2023-05-31SC680536core:WithinOneYear2023-05-31SC680536core:ListedExchangeTraded2023-05-31SC680536core:UnlistedNon-exchangeTraded2023-05-31SC680536core:ShareCapital2023-05-31SC680536core:SharePremium2023-05-31SC680536core:RevaluationReserve2023-05-31SC680536core:OtherReservesSubtotal2023-05-31SC680536core:RetainedEarningsAccumulatedLosses2023-05-31SC680536core:AfterOneYear2024-06-012025-03-31SC680536core:WithinOneYear2024-06-012025-03-31SC680536core:Non-currentFinancialInstrumentscore:CostValuation2024-06-012025-03-31SC680536core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-06-012025-03-31SC680536core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-06-012025-03-31SC680536core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-06-012025-03-31SC680536core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-06-012025-03-31SC680536core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-06-012025-03-31SC680536core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-06-012025-03-31SC680536core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-06-012025-03-31SC680536core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-06-012025-03-31SC680536core:Non-currentFinancialInstrumentscore:CostValuation2025-03-31SC680536core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2025-03-31SC680536core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2025-03-31SC680536core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2025-03-31SC680536core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2025-03-31SC680536core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2025-03-31SC680536core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2025-03-31SC680536core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2025-03-31SC680536core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2025-03-31SC680536core:Non-currentFinancialInstrumentscore:CostValuation2024-05-31SC680536core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-05-31SC680536core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-05-31SC680536core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-05-31SC680536core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-05-31SC680536core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-05-31SC680536core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-05-31SC680536core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-05-31SC680536core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-05-31SC680536bus:Director12024-06-012025-03-31

SKM COMMERCIAL HOLDINGS LTD

Registered Number
SC680536
(Scotland)

Unaudited Financial Statements for the Period ended
31 March 2025

SKM COMMERCIAL HOLDINGS LTD
Company Information
for the period from 1 June 2024 to 31 March 2025

Director

Steven David Clark

Registered Address

195 Queensferry Road
Rosyth
KY11 2JH

Registered Number

SC680536 (Scotland)
SKM COMMERCIAL HOLDINGS LTD
Balance Sheet as at
31 March 2025

Notes

31 Mar 2025

31 May 2024

£

£

£

£

Fixed assets
Investments4122,541-
Investment property3-122,166
122,541122,166
Current assets
Debtors-8,249
Cash at bank and on hand4,26319,045
4,26327,294
Creditors amounts falling due within one year5(63,961)(72,525)
Net current assets (liabilities)(59,698)(45,231)
Total assets less current liabilities62,84376,935
Creditors amounts falling due after one year6(42,750)(64,250)
Net assets20,09312,685
Capital and reserves
Called up share capital100100
Profit and loss account19,99312,585
Shareholders' funds20,09312,685
The financial statements were approved and authorised for issue by the Director on 29 July 2025, and are signed on its behalf by:
Steven David Clark
Director
Registered Company No. SC680536
SKM COMMERCIAL HOLDINGS LTD
Notes to the Financial Statements
for the period ended 31 March 2025

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.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Investment property
The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20252024
Average number of employees during the year00
3.Investment property

£
Fair value at 01 June 24122,166
Disposals(122,166)
At 31 March 25-
4.Fixed asset investments

Loans to groups1

Total

££
Cost or valuation
Additions122,541122,541
At 31 March 25122,541122,541
Net book value
At 31 March 25122,541122,541
At 31 May 24--

Notes

1Loans to group undertakings and participating interests
5.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables-24,859
Amounts owed to related parties61,82145,000
Taxation and social security2,1402,666
Total63,96172,525
6.Creditors: amounts due after one year

2025

2024

££
Amounts owed to related parties42,75064,250
Total42,75064,250