1 January 2025 false No description of principal activity Taxfiler 2024.6 SC434931business:PrivateLimitedCompanyLtd2025-01-012025-12-31 SC4349312024-12-31 SC4349312025-01-012025-12-31 SC434931business:AuditExemptWithAccountantsReport2025-01-012025-12-31 SC434931business:FilletedAccounts2025-01-012025-12-31 SC4349312025-12-31 SC434931business:Director12025-01-012025-12-31 SC434931business:Director22025-01-012025-12-31 SC434931business:RegisteredOffice2025-01-012025-12-31 SC4349312024-12-31 SC434931core:WithinOneYear2025-12-31 SC434931core:WithinOneYear2024-12-31 SC434931core:ShareCapitalcore:PreviouslyStatedAmount2025-12-31 SC434931core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 SC434931core:SharePremiumcore:PreviouslyStatedAmount2025-12-31 SC434931core:SharePremiumcore:PreviouslyStatedAmount2024-12-31 SC434931core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-12-31 SC434931core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 SC434931core:PreviouslyStatedAmount2025-12-31 SC434931core:PreviouslyStatedAmount2024-12-31 SC434931business:SmallEntities2025-01-012025-12-31 SC434931countries:Scotland2025-01-012025-12-31 SC434931core:MotorVehicles2025-01-012025-12-31 SC434931core:FurnitureFittings2025-01-012025-12-31 SC434931core:ComputerEquipment2025-01-012025-12-31 SC434931core:MotorVehicles2024-12-31 SC434931core:FurnitureFittings2024-12-31 SC434931core:ComputerEquipment2024-12-31 SC434931core:MotorVehicles2025-12-31 SC434931core:FurnitureFittings2025-12-31 SC434931core:ComputerEquipment2025-12-31 SC4349312024-01-012024-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC434931 (Scotland)
Ross Harper Property Auctions Limited Unaudited accounts for the year ended 31 December 2025
Ross Harper Property Auctions Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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Ross Harper Property Auctions Limited Company Information for the year ended 31 December 2025
Directors
Ross Alexander Harper Amanda Cooper
Company Number
SC434931 (Scotland)
Registered Office
Building 3, 42-46 Munro Place Glasgow G13 2UP Scotland
Accountants
SYKAM & Co Limited 19 Greek Thomson Road Balfron Glasgow G63 0RE
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Ross Harper Property Auctions Limited for the year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Ross Harper Property Auctions Limited for the year ended 31 December 2025 as set out on pages 5 - 7 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 at icaew.com/membershandbook.
Our work has been undertaken in accordance with AAF 7/16 as detailed at icaew.com/compilation.
SYKAM & Co Limited Chartered Accountants 19 Greek Thomson Road Balfron Glasgow G63 0RE 11 September 2026
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Ross Harper Property Auctions Limited Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
6,562 
1,395 
Current assets
Debtors
5
796,710 
788,423 
Cash at bank and in hand
246,656 
174,757 
1,043,366 
963,180 
Creditors: amounts falling due within one year
6
(340,796)
(284,397)
Net current assets
702,570 
678,783 
Total assets less current liabilities
709,132 
680,178 
Provisions for liabilities
Deferred tax
- 
(555)
Net assets
709,132 
679,623 
Capital and reserves
Called up share capital
200 
200 
Share premium
49,900 
49,900 
Profit and loss account
659,032 
629,523 
Shareholders' funds
709,132 
679,623 
For the year 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 11 September 2026 and were signed on its behalf by
Ross Alexander Harper Director Company Registration No. SC434931
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Ross Harper Property Auctions Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Ross Harper Property Auctions Limited is a private company, limited by shares, registered in Scotland, registration number SC434931. The registered office is Building 3, 42-46 Munro Place, Glasgow, G13 2UP, Scotland.
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.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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:
Motor vehicles
Straight line 4 years
Fixtures & fittings
Straight line 4 years
Computer equipment
Straight line 4 years
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2025
3,250 
8,661 
4,910 
16,821 
Additions
- 
5,080 
3,281 
8,361 
Disposals
(3,250)
(8,661)
(3,743)
(15,654)
At 31 December 2025
- 
5,080 
4,448 
9,528 
Depreciation
At 1 January 2025
2,438 
8,661 
4,327 
15,426 
Charge for the year
812 
1,270 
1,112 
3,194 
On disposals
(3,250)
(8,661)
(3,743)
(15,654)
At 31 December 2025
- 
1,270 
1,696 
2,966 
Net book value
At 31 December 2025
- 
3,810 
2,752 
6,562 
At 31 December 2024
812 
- 
583 
1,395 
- 6 -
Ross Harper Property Auctions Limited Notes to the Accounts for the year ended 31 December 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
105,706 
112,268 
Amounts due from group undertakings etc.
690,729 
675,890 
Accrued income and prepayments
275 
265 
796,710 
788,423 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
62,274 
44,754 
Trade creditors
243,230 
212,756 
Taxes and social security
26,026 
22,312 
Other creditors
4,241 
3,222 
Accruals
5,025 
1,353 
340,796 
284,397 
7
Average number of employees
During the year the average number of employees was 14 (2024: 12).
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