2022-10-012023-09-302023-09-30falseSC178820ALAN J. ROSS MOTOR ENGINEERS LTD.2024-03-0645200iso4217:GBPxbrli:pureSC1788202022-10-01SC1788202023-09-30SC1788202022-10-012023-09-30SC1788202021-10-01SC1788202022-09-30SC1788202021-10-012022-09-30SC178820bus:SmallEntities2022-10-012023-09-30SC178820bus:AuditExempt-NoAccountantsReport2022-10-012023-09-30SC178820bus:FullAccounts2022-10-012023-09-30SC178820bus:PrivateLimitedCompanyLtd2022-10-012023-09-30SC178820core:WithinOneYear2023-09-30SC178820core:AfterOneYear2023-09-30SC178820core:WithinOneYear2022-09-30SC178820core:AfterOneYear2022-09-30SC178820core:ShareCapital2023-09-30SC178820core:SharePremium2023-09-30SC178820core:RevaluationReserve2023-09-30SC178820core:OtherReservesSubtotal2023-09-30SC178820core:RetainedEarningsAccumulatedLosses2023-09-30SC178820core:ShareCapital2022-09-30SC178820core:SharePremium2022-09-30SC178820core:RevaluationReserve2022-09-30SC178820core:OtherReservesSubtotal2022-09-30SC178820core:RetainedEarningsAccumulatedLosses2022-09-30SC178820core:LandBuildings2023-09-30SC178820core:PlantMachinery2023-09-30SC178820core:Vehicles2023-09-30SC178820core:FurnitureFittings2023-09-30SC178820core:OfficeEquipment2023-09-30SC178820core:NetGoodwill2023-09-30SC178820core:IntangibleAssetsOtherThanGoodwill2023-09-30SC178820core:ListedExchangeTraded2023-09-30SC178820core:UnlistedNon-exchangeTraded2023-09-30SC178820core:LandBuildings2022-09-30SC178820core:PlantMachinery2022-09-30SC178820core:Vehicles2022-09-30SC178820core:FurnitureFittings2022-09-30SC178820core:OfficeEquipment2022-09-30SC178820core:NetGoodwill2022-09-30SC178820core:IntangibleAssetsOtherThanGoodwill2022-09-30SC178820core:ListedExchangeTraded2022-09-30SC178820core:UnlistedNon-exchangeTraded2022-09-30SC178820core:LandBuildings2022-10-012023-09-30SC178820core:PlantMachinery2022-10-012023-09-30SC178820core:Vehicles2022-10-012023-09-30SC178820core:FurnitureFittings2022-10-012023-09-30SC178820core:OfficeEquipment2022-10-012023-09-30SC178820core:NetGoodwill2022-10-012023-09-30SC178820core:IntangibleAssetsOtherThanGoodwill2022-10-012023-09-30SC178820core:ListedExchangeTraded2022-10-012023-09-30SC178820core:UnlistedNon-exchangeTraded2022-10-012023-09-30SC178820core:MoreThanFiveYears2022-10-012023-09-30SC178820core:Non-currentFinancialInstruments2023-09-30SC178820core:Non-currentFinancialInstruments2022-09-30SC178820dpl:CostSales2022-10-012023-09-30SC178820dpl:DistributionCosts2022-10-012023-09-30SC178820core:LandBuildings2022-10-012023-09-30SC178820core:PlantMachinery2022-10-012023-09-30SC178820core:Vehicles2022-10-012023-09-30SC178820core:FurnitureFittings2022-10-012023-09-30SC178820core:OfficeEquipment2022-10-012023-09-30SC178820dpl:AdministrativeExpenses2022-10-012023-09-30SC178820core:NetGoodwill2022-10-012023-09-30SC178820core:IntangibleAssetsOtherThanGoodwill2022-10-012023-09-30SC178820dpl:GroupUndertakings2022-10-012023-09-30SC178820dpl:ParticipatingInterests2022-10-012023-09-30SC178820dpl:GroupUndertakingscore:ListedExchangeTraded2022-10-012023-09-30SC178820core:ListedExchangeTraded2022-10-012023-09-30SC178820dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-10-012023-09-30SC178820core:UnlistedNon-exchangeTraded2022-10-012023-09-30SC178820dpl:CostSales2021-10-012022-09-30SC178820dpl:DistributionCosts2021-10-012022-09-30SC178820core:LandBuildings2021-10-012022-09-30SC178820core:PlantMachinery2021-10-012022-09-30SC178820core:Vehicles2021-10-012022-09-30SC178820core:FurnitureFittings2021-10-012022-09-30SC178820core:OfficeEquipment2021-10-012022-09-30SC178820dpl:AdministrativeExpenses2021-10-012022-09-30SC178820core:NetGoodwill2021-10-012022-09-30SC178820core:IntangibleAssetsOtherThanGoodwill2021-10-012022-09-30SC178820dpl:GroupUndertakings2021-10-012022-09-30SC178820dpl:ParticipatingInterests2021-10-012022-09-30SC178820dpl:GroupUndertakingscore:ListedExchangeTraded2021-10-012022-09-30SC178820core:ListedExchangeTraded2021-10-012022-09-30SC178820dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-10-012022-09-30SC178820core:UnlistedNon-exchangeTraded2021-10-012022-09-30SC178820core:NetGoodwill2023-09-30SC178820core:IntangibleAssetsOtherThanGoodwill2023-09-30SC178820core:LandBuildings2023-09-30SC178820core:PlantMachinery2023-09-30SC178820core:Vehicles2023-09-30SC178820core:FurnitureFittings2023-09-30SC178820core:OfficeEquipment2023-09-30SC178820core:AfterOneYear2023-09-30SC178820core:WithinOneYear2023-09-30SC178820core:ListedExchangeTraded2023-09-30SC178820core:UnlistedNon-exchangeTraded2023-09-30SC178820core:ShareCapital2023-09-30SC178820core:SharePremium2023-09-30SC178820core:RevaluationReserve2023-09-30SC178820core:OtherReservesSubtotal2023-09-30SC178820core:RetainedEarningsAccumulatedLosses2023-09-30SC178820core:NetGoodwill2022-09-30SC178820core:IntangibleAssetsOtherThanGoodwill2022-09-30SC178820core:LandBuildings2022-09-30SC178820core:PlantMachinery2022-09-30SC178820core:Vehicles2022-09-30SC178820core:FurnitureFittings2022-09-30SC178820core:OfficeEquipment2022-09-30SC178820core:AfterOneYear2022-09-30SC178820core:WithinOneYear2022-09-30SC178820core:ListedEx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ALAN J. ROSS MOTOR ENGINEERS LTD.

Registered Number
SC178820
(Scotland)

Unaudited Financial Statements for the Year ended
30 September 2023

ALAN J. ROSS MOTOR ENGINEERS LTD.
Company Information
for the year from 1 October 2022 to 30 September 2023

Directors

ROSS, Alan James
ROSS, Janet Anderson Leisk Kemp Middleton

Company Secretary

ROSS, Janet Anderson Leisk Kemp Middleton

Registered Address

21 Ashley Park Lane
Aberdeen
AB10 6RZ

Registered Number

SC178820 (Scotland)
ALAN J. ROSS MOTOR ENGINEERS LTD.
Balance Sheet as at
30 September 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets3107,137113,213
107,137113,213
Current assets
Stocks45,0005,000
Debtors7,706171
Cash at bank and on hand359,847550,545
372,553555,716
Creditors amounts falling due within one year5(55,352)(87,871)
Net current assets (liabilities)317,201467,845
Total assets less current liabilities424,338581,058
Provisions for liabilities6(511)(588)
Net assets423,827580,470
Capital and reserves
Called up share capital22
Profit and loss account423,825580,468
Shareholders' funds423,827580,470
The financial statements were approved and authorised for issue by the Board of Directors on 6 March 2024, and are signed on its behalf by:
ROSS, Janet Anderson Leisk Kemp Middleton
Director
Registered Company No. SC178820
ALAN J. ROSS MOTOR ENGINEERS LTD.
Notes to the Financial Statements
for the year ended 30 September 2023

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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Land and buildings25
Plant and machinery4
Fixtures and fittings4
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20232022
Average number of employees during the year1211
3.Tangible fixed assets

Land & buildings

Plant & machinery

Fixtures & fittings

Total

££££
Cost or valuation
At 01 October 22270,54229,28742,704342,533
At 30 September 23270,54229,28742,704342,533
Depreciation and impairment
At 01 October 22157,54229,28742,491229,320
Charge for year5,970-1066,076
At 30 September 23163,51229,28742,597235,396
Net book value
At 30 September 23107,030-107107,137
At 30 September 22113,000-213113,213
4.Stocks

2023

2022

££
Finished goods5,0005,000
Total5,0005,000
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables24,19332,862
Amounts owed to related parties-2,889
Taxation and social security29,02749,988
Accrued liabilities and deferred income2,1322,132
Total55,35287,871
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)511588
Total511588