IRIS Accounts Production v25.2.0.378 SC308418 Board of Directors 1.4.24 31.3.25 31.3.25 8/9/2025 0 0 false true false false true false Auditors Opinion iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC308418 2024-03-31 SC308418 2025-03-31 SC308418 2024-04-01 2025-03-31 SC308418 2023-03-31 SC308418 2023-04-01 2024-03-31 SC308418 2024-03-31 SC308418 ns15:Scotland 2024-04-01 2025-03-31 SC308418 ns14:PoundSterling 2024-04-01 2025-03-31 SC308418 ns10:Director1 2024-04-01 2025-03-31 SC308418 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC308418 ns10:SmallEntities 2024-04-01 2025-03-31 SC308418 ns10:Audited 2024-04-01 2025-03-31 SC308418 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 SC308418 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC308418 ns10:FullAccounts 2024-04-01 2025-03-31 SC308418 ns10:Director2 2024-04-01 2025-03-31 SC308418 ns10:Director3 2024-04-01 2025-03-31 SC308418 ns10:Director6 2024-04-01 2025-03-31 SC308418 ns10:Director7 2024-04-01 2025-03-31 SC308418 ns10:Director8 2024-04-01 2025-03-31 SC308418 ns10:Director9 2024-04-01 2025-03-31 SC308418 ns10:Director11 2024-04-01 2025-03-31 SC308418 ns10:Director12 2024-04-01 2025-03-31 SC308418 ns10:Director13 2024-04-01 2025-03-31 SC308418 ns10:Director14 2024-04-01 2025-03-31 SC308418 ns10:Director15 2024-04-01 2025-03-31 SC308418 ns10:Director16 2024-04-01 2025-03-31 SC308418 ns10:Director17 2024-04-01 2025-03-31 SC308418 ns10:Director18 2024-04-01 2025-03-31 SC308418 ns10:Director19 2024-04-01 2025-03-31 SC308418 ns10:Director20 2024-04-01 2025-03-31 SC308418 ns10:Director21 2024-04-01 2025-03-31 SC308418 ns10:Director22 2024-04-01 2025-03-31 SC308418 ns10:CompanySecretary1 2024-04-01 2025-03-31 SC308418 ns10:RegisteredOffice 2024-04-01 2025-03-31 SC308418 ns5:CurrentFinancialInstruments 2025-03-31 SC308418 ns5:CurrentFinancialInstruments 2024-03-31 SC308418 ns5:ShareCapital 2025-03-31 SC308418 ns5:ShareCapital 2024-03-31 SC308418 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 SC308418 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 SC308418 ns5:FurnitureFittings 2024-04-01 2025-03-31 SC308418 ns5:ComputerEquipment 2024-04-01 2025-03-31 SC308418 ns5:FurnitureFittings 2024-03-31 SC308418 ns5:ComputerEquipment 2024-03-31 SC308418 ns5:FurnitureFittings 2025-03-31 SC308418 ns5:ComputerEquipment 2025-03-31 SC308418 ns5:FurnitureFittings 2024-03-31 SC308418 ns5:ComputerEquipment 2024-03-31 SC308418 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 SC308418 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31 SC308418 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 SC308418 ns5:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31

REGISTERED NUMBER: SC308418 (Scotland)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

S C COMMERCE LIMITED

S C COMMERCE LIMITED (REGISTERED NUMBER: SC308418)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

S C COMMERCE LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTORS: | J Gatherum

| K L Hedge

| Dr D Macaskill

| J Perry

| M Preston

| N Price

| D Reilly

| K Johnson

| R Payne

| M E Smedley

| A Wilson

| K Cartin

| F Ford

| L Laughland

| A A Logan

| J C Mair

| A K Mccauley

| P Poddar

| J Weston

| SECRETARY: | L Bennie

| REGISTERED OFFICE: | Building 372, Ground Floor

| 22-27 Alpha Freight

| Glasgow Prestwick International Airport

| Prestwick

| KA9 2QA

| REGISTERED NUMBER: | SC308418 (Scotland)

| AUDITORS: | Galbraith Pritchards

| Chartered Accountants & Statutory Auditor

| 20 Barns Street

| Ayr

| Ayrshire

| KA7 1XA

S C COMMERCE LIMITED (REGISTERED NUMBER: SC308418)

BALANCE SHEET

31 MARCH 2025

| 31/3/25 | 31/3/24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,238 |  | 2,717 |  |

CURRENT ASSETS

Debtors | 5 | 5,386 |  | 1,010 |  |

Cash at bank | 221,914 |  | 187,767 |  |

227,300 |  | 188,777 |  |

CREDITORS

Amounts falling due within one year | 6 | 14,108 |  | 72,361 |  |

NET CURRENT ASSETS | 213,192 |  | 116,416 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 215,430 |  | 119,133 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 7 | 215,429 |  | 119,132 |  |

215,430 |  | 119,133 |  |

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 September 2025 and were signed on its behalf by:

Dr D Macaskill - Director

S C COMMERCE LIMITED (REGISTERED NUMBER: SC308418)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| S C Commerce Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| S C Commerce Limited is a wholly owned subsidiary of Scottish Care whose registered office is Bld 372, Ground Floor Offices, 22-27 Alpha Freight, Glasgow Prestwick Airport, Prestwick. KA9 2QA.

2. | ACCOUNTING POLICIES

| BASIS OF PREPARING THE FINANCIAL STATEMENTS

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| TURNOVER

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| TANGIBLE FIXED ASSETS

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Fixtures and fittings | - | 20% on cost

| Computer equipment | - | 33% on cost

| A review of impairment is carried out at each reporting date. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

| FINANCIAL INSTRUMENTS

| The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

| TAXATION

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| DEFERRED TAX

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

S C COMMERCE LIMITED (REGISTERED NUMBER: SC308418)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

2. | ACCOUNTING POLICIES - continued

| HIRE PURCHASE AND LEASING COMMITMENTS

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| PROVISIONS

| Provisions are recognised when the company has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024 | 5,470 |  | 10,594 |  | 16,064 |  |

| Additions | - |  | 1,801 |  | 1,801 |  |

| At 31 March 2025 | 5,470 |  | 12,395 |  | 17,865 |  |

| DEPRECIATION

| At 1 April 2024 | 5,470 |  | 7,877 |  | 13,347 |  |

| Charge for year | - |  | 2,280 |  | 2,280 |  |

| At 31 March 2025 | 5,470 |  | 10,157 |  | 15,627 |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  | 2,238 |  | 2,238 |  |

| At 31 March 2024 | - |  | 2,717 |  | 2,717 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31/3/25 |  | 31/3/24

£ | £ |

| Trade debtors | 2,103 |  | 65 |  |

| Prepayments | 3,283 |  | 945 |  |

5,386 |  | 1,010 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31/3/25 |  | 31/3/24

£ | £ |

| Trade creditors | 2,149 |  | 68,267 |  |

| VAT | 254 |  | 154 |  |

| Accruals and deferred income | 11,705 |  | 3,940 |  |

14,108 |  | 72,361 |  |

S C COMMERCE LIMITED (REGISTERED NUMBER: SC308418)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

7. | RESERVES

| Retained

| earnings

£ |

| At 1 April 2024 | 119,132 |  |

| Profit for the year | 96,297 |  |

| At 31 March 2025 | 215,429 |  |

8. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Marguerite Roos BAcc CA (Senior Statutory Auditor)

| for and on behalf of Galbraith Pritchards

9. | RELATED PARTY DISCLOSURES

| The company made a gift aid donation of £46,288 during the previous year to its parent company, Scottish Care.

| During the year, expenses amounting to £50,493 (2024: £67,963) where recharged to the company by Scottish Care for wages and administration costs.

10. | FRC ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES

| In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

11. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Scottish Care.

| Scottish Care is also the largest group company. Group accounts are prepared and can be obtained from Bld 372,Ground Fl oor Offices, 22-27 Alpha Freight, Glasgow Prestwick Airport, Prestwick, KA9 2QA.