ROSS Construction Management Services UK Limited iXBRL

ROSS Construction Management Services UK Limited

Annual Report and Financial Statements

for the financial year ended 31 December 2025

ROSS Construction Management Services UK Limited

DIRECTORS AND OTHER INFORMATION


Directors	John O'Driscoll (Appointed 15 October 2026)
	Martin Turley
	Fergus Naughton (Resigned 13 October 2026)


Company Registration Number	15339281


Registered Office and Business Address	71-75 Shelton Street
	Covent Garden
	London
	WC2H 9JQ
	United Kingdom


Independent Auditors	MFOR Audit Services Limited t/a Brophy Gillespie Chartered Accountants and Statutory Audit Firm
	St Gall’s House
	Milltown
	Dublin, D14 Y882


Bankers	HSBC
	1 Centenary Square
	Birmingham
	United Kingdom


	Bank of Ireland
	Clondalkin
	Dublin 22

ROSS Construction Management Services UK Limited

DIRECTORS' REPORT

for the financial year ended 31 December 2025

The directors present their report and the audited financial statements for the financial year ended 31 December 2025.

Principal Activity

Specialises in delivering construction, refurbishment, and fit-out projects across commercial, residential, and industrial sectors.

Directors

The directors who served during the financial year are as follows:

John O'Driscoll (Appointed 15 October 2026)

Martin Turley

Fergus Naughton (Resigned 13 October 2026)

There were no changes in shareholdings between 31 December 2025 and the date of signing the financial statements.

In accordance with the Constitution, the directors retire by rotation and, being eligible, offer themselves for re-election.

Political Contributions

The company did not make any disclosable political donations in the current financial year.

Statement of Directors' Responsibilities

The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” Section 1A (Small Entities). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

-select suitable accounting policies and apply them consistently;

-make judgements and accounting estimates that are reasonable and prudent;

-prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Disclosure of Information to Auditor

Each persons who are directors at the date of approval of this report confirms that:

In so far as the directors are aware:

-there is no relevant audit information (information needed by the company's auditor in connection with preparing the auditor's report) of which the company's auditor is unaware, and

-the directors have taken all the steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the company's auditor is aware of that information.

Auditors

The auditors, MFOR Audit Services Limited t/a Brophy Gillespie Chartered Accountants and Statutory Audit Firm have indicated their willingness to continue in office in accordance with the provisions of Section 485 of the Companies Act 2006.

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

John O'Driscoll

Martin Turley

Director

22 October 2026

INDEPENDENT AUDITOR'S REPORT

to the Shareholders of ROSS Construction Management Services UK Limited

Report on the audit of the financial statements

Opinion

We have audited the financial statements of ROSS Construction Management Services UK Limited ('the company') for the financial year ended 31 December 2025 which comprise the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes to the financial statements, including significant accounting policies set out in note . The financial reporting framework that has been applied in their preparation is applicable Law and United Kingdom Accounting Standards, including FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” Section 1A (Small Entities).

In our opinion the financial statements:

-give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its profit for the financial year then ended;

-have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

-have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and the Provisions Available for Audits of Small Entities, in the circumstances set out in Note 4 to the financial statements, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from the date when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other Information

The other information comprises the information included in the annual report other than the financial statements and our Auditor's Report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinion on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

the information given in the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

the Directors' Report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified any material misstatements in the Directors' Report.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

adequate accounting records have not been kept; or

the financial statements are not in agreement with the accounting records and returns; or

certain disclosures of directors' remuneration specified by law are not made; or

we have not received all the information and explanations we require for our audit; or

the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemption in preparing the Directors' Report.

Responsibilities of directors for the financial statements

The directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or has no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditor's Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Identifying and assessing potential risks related to irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and noncompliance with laws and regulations, we considered the following:

• The nature of the industry and sector, control environment, business performance including the design of the policies and performance targets.

• Results of our enquiries of management.

• Any matters we identified having obtained and reviewed the entity’s documentation of their policies and procedures relating to;

• Identifying, evaluating and complying with laws and regulations and whether management were aware of any instances of non-compliance .

• Detecting and responding to the risks of fraud and whether management have knowledge of any actual, suspected or alleged fraud .

• The internal controls established to mitigate risks of fraud or non-compliance with laws and regulations and

• The matters discussed among the audit engagement team where fraud might occur in the financial statements and any potential indicators of fraud.

It is common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override.

We also obtained an understanding of the legal and regulatory frameworks that the entity operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental to the entity’s ability to operate.

Audit response to risks identified

As a result of performing the above, our procedures to respond to risks identified included the following:

• Reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with provisions of relevant laws and regulations described as having a direct effect on the financial statements.

• Enquiring of management.

• Performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud.

• Reading minutes of meetings of those charged with governance and reviewing correspondence with HMRC.

• In addressing the risk of fraud through management override of controls, testing the appropriateness of journal entries and other adjustments.

• Assessing whether the judgements made in making accounting estimates are indicative of a potential bias; and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business and

We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

There are inherent limitations in the audit procedures described above and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentation, or through collusion.

Further information regarding the scope of our responsibilities as auditor

As part of an audit in accordance with ISAs (UK), we exercise professional judgement and maintain professional scepticism throughout the audit. We also:

Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the company's internal control.

Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the directors.

Conclude on the appropriateness of the directors' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our Auditor's Report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our Auditor's Report. However, future events or conditions may cause the company to cease to continue as a going concern.

Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

__________________________________

Aidan Brophy (Senior Statutory Auditor)

for and on behalf of

MFOR AUDIT SERVICES LIMITED T/A BROPHY GILLESPIE CHARTERED ACCOUNTANTS AND STATUTORY AUDIT FIRM

St Gall’s House

Milltown

Dublin, D14 Y882

22 October 2026

ROSS Construction Management Services UK Limited

PROFIT AND LOSS ACCOUNT

for the financial year ended 31 December 2025

	2025	2024
Notes	£	£

Turnover	2,039,280	4,374,298

Cost of sales	(1,138,090)	(2,692,556)
	─────────	─────────
Gross profit	901,190	1,681,742

Administrative expenses	(498,402)	(451,965)
	─────────	─────────
Profit before taxation	402,788	1,229,777

Tax on profit	(102,105)	(308,452)
	─────────	─────────
Profit for the financial year	300,683	921,325
	─────────	─────────
Total comprehensive income	300,683	921,325
	═════════	═════════

ROSS Construction Management Services UK Limited

Company Registration Number: 15339281

BALANCE SHEET

as at 31 December 2025

		2025	2024
	Notes	£	£

Fixed Assets

Tangible assets

50,123

32,640

─────────

Current Assets

Debtors

1,155,130

1,261,483

Cash and cash equivalents

1,602,597

1,358,523

─────────

2,757,727

2,620,006

─────────

Creditors: amounts falling due within one year

(1,585,742)

(1,731,221)

─────────

Net Current Assets

1,171,985

888,785

─────────

Total Assets less Current Liabilities

1,222,108

921,425

═════════

Capital and Reserves

Called up share capital

100

100

Retained earnings

1,222,008

921,325

─────────

Equity attributable to owners of the company

1,222,108

921,425

═════════

The financial statements have been prepared 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).

Approved by the Board and authorised for issue on 22 October 2026 and signed on its behalf by



________________________________			________________________________
John O'Driscoll			Martin Turley
Director			Director

ROSS Construction Management Services UK Limited

STATEMENT OF CHANGES IN EQUITY

as at 31 December 2025

Called up

Retained

Total

share

earnings

capital

At 1 January 2024

─────────

Profit for the financial year

921,325

─────────

Net proceeds of equity

Ordinary share issue	100	-	100
	─────────	─────────	─────────
At 31 December 2024	100	921,325	921,425
	─────────	─────────	─────────
Profit for the financial year	-	300,683	300,683
	─────────	─────────	─────────
At 31 December 2025	100	1,222,008	1,222,108
	═════════	═════════	═════════

ROSS Construction Management Services UK Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 December 2025

General Information

ROSS Construction Management Services UK Limited is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 15339281. The registered office of the company is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ, United Kingdom which is also the principal place of business of the company. The nature of the company's operations and its principal activities are set out in the Directors' Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 31 December 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Tangible assets and depreciation

Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:

Motor vehicles

20% Straight line

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and in hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the Balance Sheet bank overdrafts are shown within Creditors.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Employee benefits

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 company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Significant accounting judgements and key sources of estimation uncertainty

The directors consider the accounting estimates and assumptions below to be the entity’s critical accounting

estimates and judgements:

Going Concern

The directors have prepared budgets and cash flows for a period of at least twelve months from the date of the approval of the financial statements which demonstrate that there is no material uncertainty regarding the company’s ability to meet its liabilities as they fall due, and to continue as a going concern. On this basis the directors consider it appropriate to prepare the financial statements on a going concern basis. Accordingly, these financial statements do not include any adjustments to the carrying amounts and classification of assets and liabilities that may arise if the company was unable to continue as a going concern.

Useful Lives of Tangible Fixed Assets

Long-lived assets comprising plant and machinery represent a significant portion of total assets. The annual depreciation charge depends primarily on the estimated lives of each type of asset and, in certain circumstances, estimates of residual values. The directors regularly review these useful lives and change them if necessary to reflect current conditions. In determining these useful lives management consider technological change, patterns of consumption, physical condition and expected economic utilisation of the assets. Changes in the useful lives can have a significant impact on the depreciation charge for the financial year.

Provisions Available for Audits of Small Entities

In common with many other businesses of our size and nature, we use our auditors to prepare and submit tax returns to His Majesty's Revenue and customs and to assist with the preparation of the financial statements.

Employees

The average monthly number of employees, excluding directors, during the financial year was 2, (2024 - 2).

2025

2024

Number

Number

General operatives

═════════


6.	Tangible assets
		Motor	Total
		vehicles

		£	£
	Cost
	At 1 January 2025	38,400	38,400
	Additions	26,031	26,031
		─────────	─────────
	At 31 December 2025	64,431	64,431
		─────────	─────────
	Depreciation
	At 1 January 2025	5,760	5,760
	Charge for the financial year	8,548	8,548
		─────────	─────────
	At 31 December 2025	14,308	14,308
		─────────	─────────
	Net book value
	At 31 December 2025	50,123	50,123
		═════════	═════════
	At 31 December 2024	32,640	32,640
		═════════	═════════


7.	Debtors	2025	2024
		£	£

	Other debtors	133,076	133,314
	Taxation (Note 9)	978,359	742,255
	Prepayments and accrued income	43,695	385,914
		─────────	─────────
		1,155,130	1,261,483
		═════════	═════════


8.	Creditors	2025	2024
	Amounts falling due within one year	£	£

	Trade creditors	1,782	41,860
	Amounts owed to group undertakings (Note 11)	1,444,582	1,376,700
	Taxation (Note 9)	102,135	312,415
	Other creditors	-	246
	Accruals	37,243	-
		─────────	─────────
		1,585,742	1,731,221
		═════════	═════════


9.	Taxation	2025	2024
		£	£

	Debtors:
	VAT	2,048	122,312
	Construction industry scheme	976,311	619,943
		─────────	─────────
		978,359	742,255
		═════════	═════════
	Creditors:
	Corporation tax	102,135	308,452
	PAYE / NI	-	3,963
		─────────	─────────
		102,135	312,415
		═════════	═════════

10.

Capital commitments

The company had no material capital commitments at the financial year-ended 31 December 2025.

11.

Related party transactions

ROSS Construction Management Services Limited (Ireland) is the parent company of ROSS Construction Management Services UK Limited.

Peter Smith Engineering Services Limited (Ireland) and ROSS Construction Management Services Limited (Ireland) are subsidiaries of ROSS Engineering GHC Limited (Ireland).

ROSS Engineering GHC Limited (Ireland) is the ultimate parent company of the group.

Loans with group companies are interest free, unsecured and repayable on demand.

Transactions and balances with group companies:

2025

2024

ROSS Construction Management Services Limited (Ireland)

Amount (owed to) ROSS Construction Management Services Limited (Ireland)

(310,104)

(323,757)

═════════

Peter Smith Engineering Services Limited (Ireland)

Amount (owed to) Peter Smith Engineering Services Limited (Ireland)

(1,134,478)

(1,052,943)

═════════

12.

Post-Balance Sheet Events

There have been no significant events affecting the company since the financial year-end.

13.

Related party transactions

ROSS Construction Management Services Limited, a company incorporated in the Republic of Ireland, is the parent company of ROSS Construction Management Services UK Limited.

ROSS Construction Management Services Limited (Ireland) is a subsidiary of ROSS Engineering GHC Limited (Ireland).

ROSS Engineering GHC Limited (Ireland) is the ultimate parent company of the group.

Peter Smith Engineering Services Limited (Ireland) is a subsidiary of ROSS Engineering GHC Limited (Ireland).

At the beginning of the year ROSS Construction Management Services UK Limited owed £323,757 to ROSS Construction Management Services Limited (Ireland). £11,182 was advanced during the year and £24,835 was repaid. An amount of £310,104 is owing at year end.

At the beginning of the year ROSS Construction Management Services UK Limited owed £1,052,943 to Peter Smith Engineering Services Limited (Ireland). £81,535 was advanced during the year. An amount of £1,134,478 is owing at year end.

Loans with group companies are interest free, unsecured and repayable on demand.

ROSS Construction Management Services UK Limited

SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS

TRADING STATEMENT

for the financial year ended 31 December 2025




		2025	2024
	Schedule	£	£

Sales		2,039,280	4,374,298
Cost of sales	1	(1,138,090)	(2,692,556)
		─────────	─────────
Gross profit		901,190	1,681,742
		─────────	─────────
Gross profit Percentage		44.2%	38.4%
		─────────	─────────

Overhead expenses	2	(498,402)	(451,965)
		─────────	─────────
Net profit		402,788	1,229,777
		═════════	═════════

ROSS Construction Management Services UK Limited

SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS

SCHEDULE 1 : COST OF SALES

for the financial year ended 31 December 2025




	2025	2024
	£	£
Cost of Sales

Materials	297,225	851,931
Direct costs	840,865	1,840,625
	─────────	─────────
	1,138,090	2,692,556
	═════════	═════════

ROSS Construction Management Services UK Limited

SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS

SCHEDULE 2 : OVERHEAD EXPENSES

for the financial year ended 31 December 2025




	2025	2024
	£	£

Administration Expenses

Wages and salaries (including directors' remuneration)	183,103	201,830
Staff training	3,182	-
Rent payable	22,096	15,409
Rates	1,854	-
Insurance	103,395	77,368
Light and heat	2,790	1,035
Repairs and maintenance	11,160	7,026
Printing, postage and stationery	3,407	3,191
Advertising	11,088	13,805
Courier and Delivery Charges	1,322	2,025
Computer costs	577	163
Motor expenses	2,664	-
Travelling and entertainment	19,195	28,864
Entertaining	1,158	-
Legal and professional	94,221	58,371
Bank charges	776	168
General expenses	5,374	31,969
Subscriptions	3,990	2,121
Auditor's remuneration	14,002	-
Depreciation of tangible assets	8,548	5,760
Charitable donations	4,500	2,860
	─────────	─────────
	498,402	451,965
	═════════	═════════