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Registration number: SC558037

CKMAC Investments Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 July 2025

CKMAC Investments Limited

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 3

CKMAC Investments Limited

(Registration number: SC558037)
Balance Sheet as at 31 July 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Debtors | 5 | 58,440 | 101,740
Cash at bank and in hand |  | 3,068 | 2,869
|  | 61,508 | 104,609
Creditors: Amounts falling due within one year | 6 | (1,140) | (1,140)
Net assets |  | 60,368 | 103,469
Capital and reserves |  |  |
Called up share capital |  | 6 | 6
Retained earnings |  | 60,362 | 103,463
Shareholders' funds |  | 60,368 | 103,469

For the financial year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 24 March 2026

......................................... N J MacRae Director

CKMAC Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1 | General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
36 Longman Drive
Inverness
IV1 1SJ

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

CKMAC Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 0).

4 | Investments

Subsidiaries | £
Cost or valuation
At 1 August 2024 | -
Revaluation | -
Additions | -
Disposals | -
At 31 July 2025 | -
Provision
At 1 August 2024 | -
Provision | -
Eliminated on disposals | -
At 31 July 2025 | -
Carrying amount
At 31 July 2025 | -

The company owns one D share of £0.10 in cdmm (UK) Limited.

5 | Debtors

Current | Note | 2025 £ | 2024 £
Amounts owed by related parties | 7 | 57,700 | -
Other debtors |  | 740 | 101,740
|  | 58,440 | 101,740

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Other creditors | 1,140 | 1,140

7 | Related party transactions

As at 31 July 2025 the company was due a loan from Cdmm (UK) Ltd of £57,700. This loan is interest free and has no repayment terms.