IRIS Accounts Production v25.1.4.42 SC322913 director 6.4.24 5.4.25 5.4.25 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC3229132024-04-05SC3229132025-04-05SC3229132024-04-062025-04-05SC3229132023-04-05SC3229132023-04-062024-04-05SC3229132024-04-05SC322913ns15:Scotland2024-04-062025-04-05SC322913ns14:PoundSterling2024-04-062025-04-05SC322913ns10:Director12024-04-062025-04-05SC322913ns10:PrivateLimitedCompanyLtd2024-04-062025-04-05SC322913ns10:SmallEntities2024-04-062025-04-05SC322913ns10:AuditExempt-NoAccountantsReport2024-04-062025-04-05SC322913ns10:SmallCompaniesRegimeForDirectorsReport2024-04-062025-04-05SC322913ns10:SmallCompaniesRegimeForAccounts2024-04-062025-04-05SC322913ns10:FullAccounts2024-04-062025-04-05SC322913ns10:Director22024-04-062025-04-05SC322913ns10:CompanySecretary12024-04-062025-04-05SC322913ns10:RegisteredOffice2024-04-062025-04-05SC322913ns5:CurrentFinancialInstruments2025-04-05SC322913ns5:CurrentFinancialInstruments2024-04-05SC322913ns5:ShareCapital2025-04-05SC322913ns5:ShareCapital2024-04-05SC322913ns5:RetainedEarningsAccumulatedLosses2025-04-05SC322913ns5:RetainedEarningsAccumulatedLosses2024-04-05SC322913ns5:ComputerEquipment2024-04-05SC322913ns5:ComputerEquipment2024-04-062025-04-05SC322913ns5:ComputerEquipment2025-04-05SC322913ns5:ComputerEquipment2024-04-05SC322913ns5:CostValuation2024-04-05SC322913ns5:WithinOneYearns5:CurrentFinancialInstruments2025-04-05SC322913ns5:WithinOneYearns5:CurrentFinancialInstruments2024-04-05
REGISTERED NUMBER: SC322913 (Scotland)















Unaudited Financial Statements for the Year Ended 5 April 2025

for

ROSS ESTIMATING CONSULTANCY LIMITED

ROSS ESTIMATING CONSULTANCY LIMITED (REGISTERED NUMBER: SC322913)






Contents of the Financial Statements
FOR THE YEAR ENDED 5 APRIL 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ROSS ESTIMATING CONSULTANCY LIMITED

Company Information
FOR THE YEAR ENDED 5 APRIL 2025







DIRECTOR: Mrs M Ross





SECRETARY: Mrs M Ross





REGISTERED OFFICE: First Floor, 5 Abercrombie Court
Prospect Road
Arnhall Business Parl
Westhill
Aberdeenshire
AB32 6FE





REGISTERED NUMBER: SC322913 (Scotland)





ACCOUNTANTS: Fyfe Moir & Associates
1st Floor, 5 Abercrombie Crt
Prospect Road,
Westhill
Aberdeenshire
Grampian
AB32 6FE

ROSS ESTIMATING CONSULTANCY LIMITED (REGISTERED NUMBER: SC322913)

Balance Sheet
5 APRIL 2025

5.4.25 5.4.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 817 709
Investments 5 34,000 34,000
34,817 34,709

CURRENT ASSETS
Debtors 6 16,239 18,596
Cash at bank 63,574 76,408
79,813 95,004
CREDITORS
Amounts falling due within one year 7 24,961 22,830
NET CURRENT ASSETS 54,852 72,174
TOTAL ASSETS LESS CURRENT
LIABILITIES

89,669

106,883

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 89,569 106,783
SHAREHOLDERS' FUNDS 89,669 106,883

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 July 2025 and were signed by:




S R Ross - Director


ROSS ESTIMATING CONSULTANCY LIMITED (REGISTERED NUMBER: SC322913)

Notes to the Financial Statements
FOR THE YEAR ENDED 5 APRIL 2025

1. STATUTORY INFORMATION

Ross Estimating Consultancy 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.

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 each asset over its estimated useful life.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

ROSS ESTIMATING CONSULTANCY LIMITED (REGISTERED NUMBER: SC322913)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 5 APRIL 2025

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 6 April 2024 2,107
Additions 499
At 5 April 2025 2,606
DEPRECIATION
At 6 April 2024 1,398
Charge for year 391
At 5 April 2025 1,789
NET BOOK VALUE
At 5 April 2025 817
At 5 April 2024 709

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 6 April 2024
and 5 April 2025 34,000
NET BOOK VALUE
At 5 April 2025 34,000
At 5 April 2024 34,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
5.4.25 5.4.24
£    £   
Trade debtors 13,421 15,345
Directors' current accounts - 663
Prepayments and accrued income 2,818 2,588
16,239 18,596

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
5.4.25 5.4.24
£    £   
Trade creditors - 1
Tax 13,433 13,166
Social security and other taxes 827 913
VAT 6,552 8,750
Directors' current accounts 4,149 -
24,961 22,830

ROSS ESTIMATING CONSULTANCY LIMITED (REGISTERED NUMBER: SC322913)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 5 APRIL 2025

8. ULTIMATE CONTROLLING PARTY

The controlling party is S R Ross.