SKM CLARK GROUP LTD


Director	Steven David Clark


Registered Address	195 Queensferry Road
	Rosyth
	KY11 2JH


Registered Number	SC680182 (Scotland)

Balance Sheet as at
31 March 2025

	Notes	31 Mar 2025		31 May 2024
		£	£	£	£
Fixed assets
Investments	3		15,300		34,300
			15,300		34,300
Current assets
Debtors		20,000		-
Cash at bank and on hand		8,738		13,271
		28,738		13,271
Creditors amounts falling due within one year	4	(313)		(6,413)
Net current assets (liabilities)			28,425		6,858
Total assets less current liabilities			43,725		41,158
Net assets			43,725		41,158
Capital and reserves
Called up share capital			100		100
Profit and loss account			43,625		41,058
Shareholders' funds			43,725		41,158

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 15 September 2025, and are signed on its behalf by:

Steven David Clark
Director
Registered Company No. SC680182

SKM CLARK GROUP 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.

	Dividend income
	Dividend income is recognised when the right to receive payment is established.

	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.

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.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Fixed asset investments

	Investments in groups¹	Loans to groups²	Total
	£	£	£
Cost or valuation
At 01 June 24	300	34,000	34,300
Revaluations	(50)	-	(50)
Disposals	-	(18,950)	(18,950)
At 31 March 25	250	15,050	15,300
Net book value
At 31 March 25	250	15,050	15,300
At 31 May 24	300	34,000	34,300

	Notes
	¹Investments in group undertakings and participating interests ²Loans to group undertakings and participating interests

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Amounts owed to related parties	313	6,413
Total	313	6,413