REGISTERED NUMBER: 02306680 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Ross Manufacturing Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

8

DIRECTORS:

R F Baker

Mrs J Dineen-Baker

REGISTERED OFFICE:

Wheatleys Barn Farm

Fridays Ham Lane

Ashton Keynes

Swindon

Wiltshire

SN6 6QP

REGISTERED NUMBER:

02306680 (England and Wales)

ACCOUNTANTS:

PPS Chartered Accountants

29 Devizes Road

Swindon

Wiltshire

SN1 4BG

FIXED ASSETS

Tangible assets

4

45,693

63,072

Investment property

5

450,000

-

495,693

63,072

CURRENT ASSETS

Stocks

43,000

22,750

Debtors

6

312,738

1,016,736

Cash at bank and in hand

1,364,575

687,198

1,720,313

1,726,684

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

7

488,469

527,196

NET CURRENT ASSETS

1,231,844

1,199,488

TOTAL ASSETS LESS CURRENT LIABILITIES

1,727,537

1,262,560

PROVISIONS FOR LIABILITIES

11,423

15,768

NET ASSETS

1,716,114

1,246,792

CAPITAL AND RESERVES

Called up share capital

8,163

8,163

Capital redemption reserve

8

8,162

8,162

Retained earnings

8

1,699,789

1,230,467

SHAREHOLDERS' FUNDS

1,716,114

1,246,792

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 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 7 August 2026 and were signed on its behalf by:

R F Baker - Director

1.	STATUTORY INFORMATION

Ross Manufacturing Limited is a private company, limited by shares , registered in England and Wales. 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

Revenue is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business, net of discounts, rebates and value added tax.

Revenue from the sales of goods is recognised when the significant risks and rewards of ownership have passed to the buyer, usually on despatch of the goods.

Revenue from a contract to provide services is recognised by reference to the stage of completion of the contract.

Tangible fixed assets and depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

20% on cost, 15% on cost and 10% 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.

Stock

Stocks and work in progress are valued at the lower of cost and net realisable value. Cost of finished goods and work in progress includes overheads appropriate to the stage of manufacture. Net realisable value is based upon estimated selling price less further costs expected to be incurred to completion and disposal. Provision is made for obsolete and slow-moving items.

Long term contracts are assessed on a contract by contract basis and reflected in the profit and loss account by recording turnover and related costs as contract activity progresses. Turnover is ascertained in a manner appropriate to the stage of completion of the contract, and credit taken for profit earned to date when the outcome of the contract can be assessed with reasonable certainty. The amount by which turnover exceeds payments on account is classified as "amounts recoverable on contracts" and included in debtors; to the extent that payments on account exceed relevant turnover, the excess is included as a creditor. The amount of long term contracts, at cost net of amounts transferred to cost of sales, less provision for foreseeable losses and payments on account not matched with turnover, is included within stocks.

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 taxation

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 9 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

452,303

Additions

1,784

At 31 October 2025

454,087

DEPRECIATION

At 1 November 2024

389,231

Charge for year

19,163

At 31 October 2025

408,394

NET BOOK VALUE

At 31 October 2025

45,693

At 31 October 2024

63,072

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

450,000

At 31 October 2025

450,000

NET BOOK VALUE

At 31 October 2025

450,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

282,574

174,969

Other debtors

30,164

841,767

312,738

1,016,736

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade creditors

25,789

27,826

Taxation and social security

278,568

129,722

Other creditors

184,112

369,648

488,469

527,196

8.

RESERVES

Capital

Retained

redemption

earnings

reserve

Totals

£

£

£

At 1 November 2024

1,230,467

8,162

1,238,629

Profit for the year

469,822

469,822

Dividends

(500

)

(500

)

At 31 October 2025

1,699,789

8,162

1,707,951

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 October 2025 and 31 October 2024:

31.10.25

31.10.24

£

£

R F Baker and Mrs J Dineen-Baker

Balance outstanding at start of year

821,713

35,917

Amounts advanced

30,661

801,296

Amounts repaid

(852,374

)

(15,500

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

821,713

10.	ULTIMATE CONTROLLING PARTY

The controlling party is R F Baker.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Ross Manufacturing Limited for the year ended 31 October 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Ross Manufacturing Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Ross Manufacturing Limited and state those matters that we have agreed to state to the Board of Directors of Ross Manufacturing Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ross Manufacturing Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Ross Manufacturing Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Ross Manufacturing Limited. You consider that Ross Manufacturing Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Ross Manufacturing Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

PPS Chartered Accountants

29 Devizes Road

Swindon

Wiltshire

SN1 4BG

7 August 2026