REGISTERED NUMBER: SC164231 (Scotland)

Financial Statements for the Year Ended 5 April 2026

for

Ross Quality Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Ross

Ms N Ross

SECRETARY:

A Ross

REGISTERED OFFICE:

18 Teal Street

Ellon

Aberdeenshire

AB41 9FP

REGISTERED NUMBER:

SC164231 (Scotland)

ACCOUNTANTS:

J M Taylor

7 Ythan Terrace

Ellon

Aberdeenshire

AB41 9LJ

FIXED ASSETS

Property, plant and equipment

4

134,899

135,056

Investment property

5

500

500

135,399

135,556

CURRENT ASSETS

Cash at bank

4,639

1,122

CREDITORS

Amounts falling due within one year

6

3,554

2,264

NET CURRENT ASSETS/(LIABILITIES)

1,085

(1,142

)

TOTAL ASSETS LESS CURRENT LIABILITIES

136,484

134,414

CREDITORS

Amounts falling due after more than one year

7

1,861

2,642

NET ASSETS

134,623

131,772

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

134,621

131,770

SHAREHOLDERS' FUNDS

134,623

131,772

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 directors acknowledge their 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 Board of Directors and authorised for issue on 5 June 2026 and were signed on its behalf by:

A Ross - Director

1.	STATUTORY INFORMATION

Ross Quality Services 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.

Computer equipment

-

25% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

3.	EMPLOYEES AND DIRECTORS

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

4.	PROPERTY, PLANT AND EQUIPMENT

Freehold

Computer

property

equipment

Totals

£

£

£

COST

At 6 April 2025

and 5 April 2026

134,899

6,022

140,921

DEPRECIATION

At 6 April 2025

-

5,865

5,865

Charge for year

-

157

157

At 5 April 2026

-

6,022

6,022

NET BOOK VALUE

At 5 April 2026

134,899

-

134,899

At 5 April 2025

134,899

157

135,056

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 6 April 2025

and 5 April 2026

500

NET BOOK VALUE

At 5 April 2026

500

At 5 April 2025

500

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.26

5.4.25

£

£

Taxation and social security

2,347

295

Other creditors

1,207

1,969

3,554

2,264

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

5.4.26

5.4.25

£

£

Other creditors

1,861

2,642

8.	RELATED PARTY DISCLOSURES

During the year the director Alexander Ross advanced the company net amounts totalling £877. This amount remained outstanding at 05/04/2025 and is included within other creditors in the notes to the accounts.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is A Ross.