Alexander Ross Management Services Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 01536834 (England and Wales)

Financial Statements For The Year Ended 31 December 2025

for

Alexander Ross Management Services

Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

D B Ross

R C Ross

W J D McMartin

SECRETARY:

W J D McMartin

REGISTERED OFFICE:

Unit 4 Wested Lane

Swanley

England

BR8 8TE

REGISTERED NUMBER:

01536834 (England and Wales)

INDEPENDENT AUDITORS:

Robb Ferguson

Chartered Accountants & Statutory Auditors

Regent Court

70 West Regent Street

Glasgow

G2 2QZ

SOLICITORS:

Shepherd & Wedderburn LLP

9 Haymarket Square

Edinburgh

EH3 8FY

FIXED ASSETS

Tangible assets

4

695,983

271,277

Investments

5

102,001

797,984

373,278

CURRENT ASSETS

Debtors

6

199,300

180,534

Cash at bank

150,956

48,525

350,256

229,059

CREDITORS

Amounts falling due within one year

7

704,637

321,323

NET CURRENT LIABILITIES

(354,381

)

(92,264

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

443,603

281,014

PROVISIONS FOR LIABILITIES

10

40,298

31,081

NET ASSETS

403,305

249,933

CAPITAL AND RESERVES

Called up share capital

11

1

Retained earnings

403,304

249,932

SHAREHOLDERS' FUNDS

403,305

249,933

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2026 and were signed on its behalf by:

R C Ross - Director

1.	STATUTORY INFORMATION

Alexander Ross Management Services 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Going concern

The financial statements have been prepared on the going concern basis, which assumes that the company will continue in operational existence for the foreseeable future.

In assessing the appropriateness of the going concern basis, the directors have considered the company's current financial position, cash flow forecasts, available financing facilities, and the principal risks and uncertainties facing the business. Based on this assessment, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for a period of at least twelve months from the date of approval of these financial statements.

Accordingly, the directors continue to adopt the going concern basis in preparing the financial statements.

Preparation of consolidated financial statements

The financial statements contain information about Alexander Ross Management Services Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 400 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertaking are included by full consolidation in the consolidated financial statements of its parent, Alexander Ross Holdings Limited, North Main Street, Carronshore, Falkirk, FK2 8HT.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Significant judgements and estimates

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as the reporting date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. There are no judgements or estimates deemed to have a significant effect on amounts recognised in the financial statements.

Tangible fixed assets

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

Fixed plant and equipment

-

33.33% on cost, 20% on cost and 10% on cost

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Assets under construction are not depreciated until the asset has been brought into use.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Income and Retained Earnings.

Investments in subsidiaries

Investments in subsidiaries are measured at cost less accumulated impairment.

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans to and from related parties.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Foreign currency transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non monetary items measured at historical cost are translated using the exchange rate at the date of the transaction.

Operating leases: the company as a lessee

Rentals paid under operating leases are charged to the Statement of income and retained earnings on a straight line basis over the lease term.

Pension costs and other post-retirement benefits

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

The contributions are recognised as an expense in the Statement of Income and Retained Earnings when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the company in independently administered funds.

Interest income

Interest income is recognised in the Statement of Income and Retained Earnings using the effective interest method.

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2024 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Assets

Fixed

under

plant and

construction

equipment

Totals

£

COST

At 1 January 2025

138,312

233,231

371,543

Additions

443,315

1,042

444,357

At 31 December 2025

581,627

234,273

815,900

DEPRECIATION

At 1 January 2025

-

100,266

Charge for year

-

19,651

At 31 December 2025

-

119,917

NET BOOK VALUE

At 31 December 2025

581,627

114,356

695,983

At 31 December 2024

138,312

132,965

271,277

After the reporting date, the company brought the asset under construction into operational use.

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

At 1 January 2025

and 31 December 2025

102,001

NET BOOK VALUE

At 31 December 2025

102,001

At 31 December 2024

102,001

The company's investments at the Statement of Financial Position date in the share capital of companies include the following:

Scottish Fine Soaps Limited (00671154)

Registered office: Unit 4 Wested Lane, Swanley, England, BR8 8TE

Nature of business: Manufacture of soaps and toiletries

%

Class of shares:

holding

Ordinary

100.00

Unico Limited (00861294)

Registered office: Unit 4 Wested Lane, Swanley, England, BR8 8TE

Nature of business: Wholesale of janitorial products

%

Class of shares:

holding

Ordinary

100.00

Montague Lloyd Limited (SC312448)

Registered office: North Main Street, Carronshore, Falkirk, FK2 8HT

Nature of business: Dormant

%

Class of shares:

holding

Ordinary

100.00

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Amounts owed by group undertakings

17,963

123,782

Other debtors

4,346

11,866

Prepayments and accrued income

176,991

44,886

199,300

180,534

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

196,886

61,944

Amounts owed to group undertakings

328,415

87,568

Tax

55,582

-

Social security and other taxes

22,748

23,098

Other creditors

609

339

Accrued expenses

100,397

148,374

704,637

321,323

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

Within one year

120,000

Between one and five years

480,000

In more than five years

440,000

559,000

1,040,000

1,159,000

9.	SECURED DEBTS

The company’s bankers hold a Fixed Charge over all present freehold and leasehold property; a First Fixed Charge over book and other debts, chattels, goodwill and uncalled capital, both present and future and a First Floating Charge over all assets and undertakings both present and future. In addition, a Composite Company Unlimited Multilateral Guarantee has been given by Alexander Ross Holdings Limited, Unico Limited, Scottish Fine Soaps Limited, Alexander Ross Management Services Limited and Montague Lloyd Limited.

10.	PROVISIONS FOR LIABILITIES

2025

2024

£

Deferred tax

40,298

31,081

Deferred

tax

£

Balance at 1 January 2025

31,081

Provided during year

9,217

Balance at 31 December 2025

40,298

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

1

Ordinary

£1

1

12.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Auditors' Report was unqualified.

Alex Webb BAcc FCCA (Senior Statutory Auditor)

for and on behalf of Robb Ferguson

13.	PENSION COMMITMENTS

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £40,800 (2024 - £43,409). Contributions totalling £559 (2024 - £339) were payable to the fund at the reporting date and are included in creditors.

14.	RELATED PARTY DISCLOSURES

The main factory and warehouse is owned by a director who charged rent of £120,000 (2024 - £120,000).

15.	FRC ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES

In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

16.	POST BALANCE SHEET EVENTS

The FRC has issued amendments to FRS 102 which will require lessees to recognise most leases on the balance sheet. The amendments are effective for accounting periods beginning on 1st January 2026. The company is currently assessing the impact of these changes; however, it is expected that right-of-use assets and corresponding lease liabilities of £768,428 will be recognised on adoption.

17.	ULTIMATE CONTROLLING PARTY

The directors consider the ultimate parent undertaking to be Alexander Ross Holdings Limited, a company registered in Scotland.

Alexander Ross Holdings Limited is the immediate parent, and is the smallest and largest group for which consolidated accounts including Alexander Ross Management Services Limited are prepared. The consolidated accounts can be obtained from the registered office of Alexander Ross Holdings Limited, North Main Street, Carronshore, Falkirk, FK2 8HT.