Company Registration No. SC461707 (Scotland)
Rossmac Ltd
Unaudited accounts
for the year ended 31 January 2026
Rossmac Ltd
Unaudited accounts
Contents
Rossmac Ltd
Company Information
for the year ended 31 January 2026
Company Number
SC461707 (Scotland)
Registered Office
Ross Garage Services
3 Carsegate Road North
Inverness
IV3 8DU
Accountants
CMM Accountancy (Inverness) Limited
The Green House
Beechwood Business Park North
Inverness
IV2 3BL
Rossmac Ltd
Statement of financial position
as at 31 January 2026
Tangible assets
13,700
15,863
Cash at bank and in hand
42,223
41,824
Creditors: amounts falling due within one year
(35,868)
(39,905)
Net current assets
12,102
11,883
Total assets less current liabilities
25,802
27,746
Creditors: amounts falling due after more than one year
-
(8,919)
Provisions for liabilities
Deferred tax
(2,171)
(2,554)
Called up share capital
100
100
Profit and loss account
23,531
16,173
Shareholders' funds
23,631
16,273
For the year ending 31 January 2026 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 and authorised for issue on 28 October 2026 and were signed on its behalf by
David Ross
Director
Company Registration No. SC461707
Rossmac Ltd
Notes to the Accounts
for the year ended 31 January 2026
Rossmac Ltd is a private company, limited by shares, registered in Scotland, registration number SC461707. The registered office is Ross Garage Services, 3 Carsegate Road North, Inverness, IV3 8DU.
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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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Plant & machinery
20% Reducing Balance
Motor vehicles
25% Reducing Balance
Fixtures & fittings
20-25% Straight Line
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Rossmac Ltd
Notes to the Accounts
for the year ended 31 January 2026
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Total
5
Operating lease commitments
2026
2025
At 31 January 2026 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Later than one year and not later than five years
60,384
89,328
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Average number of employees
During the year the average number of employees was 4 (2025: 5).