REGISTERED NUMBER: SC256030 (Scotland)

Financial Statements for the Year Ended 5 April 2026

for

SKD SHORE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S McVey

REGISTERED OFFICE:

12 Traill Drive

Montrose

Angus

DD10 8SW

REGISTERED NUMBER:

SC256030 (Scotland)

ACCOUNTANTS:

Account Tax Ltd

Chartered Certified Accountants

12 Traill Drive

Montrose

Angus

DD10 8SW

FIXED ASSETS

Tangible assets

4

94,178

109

Investments

5

106,109

101,152

Investment property

6

443,304

225,041

643,591

326,302

CURRENT ASSETS

Debtors

7

61

1,350

Cash at bank

2,022

308,871

2,083

310,221

CREDITORS

Amounts falling due within one year

8

48,096

2,287

NET CURRENT (LIABILITIES)/ASSETS

(46,013

)

307,934

TOTAL ASSETS LESS CURRENT LIABILITIES

597,578

634,236

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

597,478

634,136

SHAREHOLDERS' FUNDS

597,578

634,236

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Profit & Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 August 2026 and were signed by:

S McVey - Director

1.	STATUTORY INFORMATION

SKD Shore 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.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Investment property

Investment property is included at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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 material 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 6 April 2025

784

449

-

2,125

3,358

Additions

-

-

115,811

-

115,811

Disposals

-

(449

)

-

(2,125

)

(2,574

)

At 5 April 2026

784

-

115,811

-

116,595

DEPRECIATION

At 6 April 2025

675

449

-

2,125

3,249

Charge for year

27

-

21,715

-

21,742

Eliminated on disposal

-

(449

)

-

(2,125

)

(2,574

)

At 5 April 2026

702

-

21,715

-

22,417

NET BOOK VALUE

At 5 April 2026

82

-

94,096

-

94,178

At 5 April 2025

109

-

-

-

109

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 6 April 2025

101,152

Additions

4,957

At 5 April 2026

106,109

NET BOOK VALUE

At 5 April 2026

106,109

At 5 April 2025

101,152

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 6 April 2025

225,041

Additions

218,263

At 5 April 2026

443,304

NET BOOK VALUE

At 5 April 2026

443,304

At 5 April 2025

225,041

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

-

1,300

Other debtors

61

50

61

1,350

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

-

846

Other creditors

48,096

1,441

48,096

2,287

9.	RELATED PARTY DISCLOSURES

The company was under the control of the director, S McVey, throughout the current and previous year.

During the year the director advanced the company net amounts totalling £46,655. As at 5 April 2026 included within other creditors is a balance outstanding due to the director of £47,192 (2025 - £541). No interest has been paid on this loan.