Company Registration No. 14117366 (England and Wales)
Ross & McEwan Ltd
Unaudited accounts
for the period from 1 June 2025 to 31 December 2025
Ross & McEwan Ltd
Unaudited accounts
Contents
Ross & McEwan Ltd
Company Information
for the period from 1 June 2025 to 31 December 2025
Directors
Simon Ross
Daniel McEwan
Company Number
14117366 (England and Wales)
Registered Office
39 College Street
Petersfield
GU31 4AG
Accountants
Newnham & Son Ltd
School Master's House
39 College Street
Petersfield
Hampshire
GU31 4AG
Ross & McEwan Ltd
Statement of financial position
as at 31 December 2025
Tangible assets
20,394
23,323
Cash at bank and in hand
54,547
70,173
Creditors: amounts falling due within one year
(85,505)
(53,207)
Net current (liabilities)/assets
(13,922)
27,142
Called up share capital
2
2
Profit and loss account
6,470
50,463
Shareholders' funds
6,472
50,465
For the period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 29 April 2026 and were signed on its behalf by
Daniel McEwan
Director
Company Registration No. 14117366
Ross & McEwan Ltd
Notes to the Accounts
for the period from 1 June 2025 to 31 December 2025
Ross & McEwan Ltd is a private company, limited by shares, registered in England and Wales, registration number 14117366. The registered office is 39 College Street, Petersfield, GU31 4AG.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10yr straight line
Plant & machinery
25% reducing balance
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Ross & McEwan Ltd
Notes to the Accounts
for the period from 1 June 2025 to 31 December 2025
4
Tangible fixed assets
Land & buildings
Plant & machinery
Total
Cost or valuation
At cost
At cost
At 1 June 2025
15,607
29,166
44,773
At 31 December 2025
15,607
29,681
45,288
At 1 June 2025
4,682
16,768
21,450
Charge for the period
1,561
1,883
3,444
At 31 December 2025
6,243
18,651
24,894
At 31 December 2025
9,364
11,030
20,394
At 31 May 2025
10,925
12,398
23,323
5
Debtors
31/12/2025
31/05/2025
Amounts falling due within one year
Accrued income and prepayments
5,963
2,379
6
Creditors: amounts falling due within one year
31/12/2025
31/05/2025
Trade creditors
5,349
4,929
Taxes and social security
16,229
12,102
Loans from directors
49,571
27,609
7
Average number of employees
During the period the average number of employees was 6 (31/05/2025: 7).