From what I understand of SKU, it is only suitable for BUSINESS sellers, a shop can be used by a private seller but that does not make seller a Business.
Private sellers do not have STOCK so have no need of SKU. From what I have read, SKU is for Business Sellers and is to help with stock control, with numbers being used for individual items that you stock. It may well be that the way in which you use it is fine for your purposes, as SKU is tailored to individual sellers needs.
Have you read this https://www.ebay.co.uk/help/selling/selling-tools/seller-hub-reports?id=4096&st=3&pos=2&query=Seller...