Ross Mcm Ltd - Accounts

Ross Mcm Ltd
Contents Page
For the year ended 31 March 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Ross Mcm Ltd Accountants' Report For the year ended 31 March 2026
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Ross Mcm Ltd for the year ended 31 March 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Ross Mcm Ltd for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the 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 Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com. This report is made solely to the Board of Directors of Ross Mcm Ltd , as a body, in accordance with the terms of our engagement letter dated 12 May 2026. Our work has been undertaken solely to prepare for your approval the accounts of Ross Mcm Ltd and state those matters that we have agreed to state to the Board of Directors of Ross Mcm Ltd, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ross Mcm Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Ross Mcm Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit Ross Mcm Ltd. You consider that Ross Mcm Ltd 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 accounts of Ross Mcm Ltd. 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 accounts. .................................................... T & K Accounting Group 69 Banstead Road Carshalton SM5 3NP 12 May 2026 1

Ross Mcm Ltd
Accountants' Report
For the year ended 31 March 2026

Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Ross Mcm Ltd for the year ended 31 March 2026.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Ross Mcm Ltd for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the 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 Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.

This report is made solely to the Board of Directors of Ross Mcm Ltd , as a body, in accordance with the terms of our engagement letter dated 12 May 2026. Our work has been undertaken solely to prepare for your approval the accounts of Ross Mcm Ltd and state those matters that we have agreed to state to the Board of Directors of Ross Mcm Ltd, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ross Mcm Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Ross Mcm Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit Ross Mcm Ltd. You consider that Ross Mcm Ltd 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 accounts of Ross Mcm Ltd. 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 accounts.

....................................................

T & K Accounting Group
69 Banstead Road
Carshalton
SM5 3NP
12 May 2026

1

Ross Mcm Ltd
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	1,425	0
		1,425	0
Current assets
Cash at bank and in hand		13,094	45,515
Creditors: amount falling due within one year		(8,792)	(22,272)
Net current assets		4,302	23,243

Total assets less current liabilities		5,727	23,243
Net assets		5,727	23,243

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		5,627	23,143
Shareholders' funds		5,727	23,243

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 12 May 2026 and were signed on its behalf by:

-------------------------------
Ross Michael Mcmeeken
Director

2

Ross Mcm Ltd
Notes to the Abridged Financial Statements
For the year ended 31 March 2026

General Information

Ross Mcm Ltd is a private company, limited by shares, registered in , registration number SC806918, registration address 26 SCROGGIE MEADOW, ANNAN SCOTLAND, Annan, Dumfrieshire, DG12 6DY.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings	15% Reducing Balance
Computer Equipment	15% Reducing Balance

2.	Average number of employees Average number of employees during the year was 2 (2025 : 2).

3.

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Computer Equipment	Total
	£	£	£
At 01 April 2025	-	-	-
Additions	260	1,320	1,580
Disposals	-	-	-
At 31 March 2026	260	1,320	1,580
Depreciation
At 01 April 2025	-	-	-
Charge for year	23	132	155
On disposals	-	-	-
At 31 March 2026	23	132	155
Net book values
Closing balance as at 31 March 2026	237	1,188	1,425
Opening balance as at 01 April 2025	-	-	-

4.

Share Capital

Authorised
100 Class A shares of £1.00 each

Allotted, called up and fully paid	2026 £		2025 £
100 Class A shares of £1.00 each	100		100
	100		100

3


Registered Number: SC806918

ROSS MCM LTD

Abridged Accounts

Period of accounts Start date: 01 April 2025 End date: 31 March 2026