ROSS COUNTY FOOTBALL CLUB (1998) LIMITED
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Next accounts due
2027-02-28 (in 9mo)
Last filed for 2025-05-31
Confirmation statement due
2026-12-23 (in 7mo)
Last made up 2025-12-09
Watchouts
Cash
£122K
-8.8% lowest in 10 filed years
Net assets
£3M
0% vs 2024
Employees
85
+9% vs 2024
Profit before tax
-£428K
+17.9% vs 2024
Watchouts
Facts from the Companies House register and the latest accounts — not a rating
-
1 PSC ceased in last 24 months
Significant control changed hands — see the Ownership section.
Net assets
10-year trend · vs Consumer Discretionary median
Accounts
10-year trend · latest reflected 2025-05-31
| Metric | Trend | 2020-05-31 | 2020-06-01 | 2021-05-31 | 2021-06-01 | 2022-05-31 | 2022-06-01 | 2023-05-31 | 2023-06-01 | 2024-05-31 | 2025-05-31 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Turnover | £3,183,905 | — | £3,281,599 | — | £4,081,866 | — | £3,915,751 | — | £5,597,056 | £5,907,595 | |
| Operating profit | -£224,644 | — | -£256,274 | — | -£1,061,643 | — | -£1,129,684 | — | -£521,037 | -£427,722 | |
| Profit before tax | -£225,452 | — | -£256,850 | — | -£1,061,765 | — | -£1,129,684 | — | -£521,037 | -£427,722 | |
| Net profit | — | — | — | — | -£500,194 | — | -£579,472 | — | £0 | £0 | |
| Cash | £319,225 | £319,225 | £327,249 | £327,249 | £335,625 | £335,625 | £185,532 | £185,532 | £134,207 | £122,415 | |
| Total assets less current liabilities | £4,594,267 | — | £5,436,302 | — | £5,155,761 | — | £4,492,034 | — | £4,407,779 | £4,323,524 | |
| Net assets | £4,058,758 | — | £4,058,758 | — | £3,558,564 | — | £2,979,092 | — | £2,979,092 | £2,979,092 | |
| Equity | £4,058,758 | £4,058,758 | £4,058,758 | £4,058,758 | £3,558,564 | £3,558,564 | £2,979,092 | £2,979,092 | £2,979,092 | £2,979,092 | |
| Average employees | 92 | — | 63 | — | 65 | — | 73 | — | 78 | 85 | |
| Wages | £2,961,268 | — | £2,792,757 | — | £2,706,864 | — | £3,555,949 | — | £3,972,407 | £3,918,319 | |
| Directors' remuneration | — | — | — | — | — | — | — | — | — | — |
Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers
Year-on-year
FY2024 → FY2025 · period ending 2025-05-31 vs 2024-05-31
-
Turnover
+5.5%
£5,597,056 £5,907,595
highest in 6 filed years
-
Cash
-8.8%
£134,207 £122,415
lowest in 10 filed years
-
Net assets
0%
£2,979,092 £2,979,092
-
Employees
+9%
78 85
-
Operating profit
+17.9%
-£521,037 -£427,722
-
Profit before tax
+17.9%
-£521,037 -£427,722
-
Wages
-1.4%
£3,972,407 £3,918,319
Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers
Ratios
Computed from the line items above — sparklines read oldest → newest
| Ratio | Trend | 2020-05-31 | 2020-06-01 | 2021-05-31 | 2021-06-01 | 2022-05-31 | 2022-06-01 | 2023-05-31 | 2023-06-01 | 2024-05-31 | 2025-05-31 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating margin | -7.1% | — | -7.8% | — | -26.0% | — | -28.8% | — | -9.3% | -7.2% | |
| Net margin | — | — | — | — | -12.3% | — | -14.8% | — | 0.0% | 0.0% | |
| Return on capital employed | -4.9% | — | -4.7% | — | -20.6% | — | -25.1% | — | -11.8% | -9.9% | |
| Gearing (liabilities / total assets) | — | — | — | — | — | — | — | — | 55.1% | 55.6% | |
| Current ratio | — | — | — | — | — | — | — | — | 0.88x | 0.88x | |
| Interest cover | -278.02x | — | -444.92x | — | -8701.99x | — | — | — | — | — |
Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.
Name history
Renamed 1 time since incorporation
- ROSS COUNTY FOOTBALL CLUB (1998) LIMITED 1998-02-16 → present
- MOUNTWEST 100 LIMITED 1996-12-30 → 1998-02-16
Audit & accounting basis
- Accounting basis
- FRS 102
- Reporting scope
- Standalone (parent only)
- Auditor
- AAB Audit and Accountancy Limited
- Audit opinion
- Unqualified (clean)
- Going concern
- Affirmed
“The company is principally financed via it's operating cash flows along with financial support from it's ultimate parent undertaking and its subsidiaries. This support has been re-affirmed during the year and following the year end through further advances. The ultimate parent company has signaled its intention to continue to support the company when required in the form of a signed letter of support. Given this, the directors remain confident that the company can continue to operate as a going concern and accordingly, the Financial Statements have been prepared on this basis.”
Significant events
- “There have been no significant events affecting the company since the year end.”
Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers
People
3 active · 12 resigned
| Name | Role | Appointed | Born | Nationality |
|---|---|---|---|---|
| MACDONALD, James Donald | Director | 2013-03-20 | Oct 1964 | British |
| MACGREGOR, Roderick James | Director | 1998-01-29 | Dec 1952 | British |
| MACKENZIE, Jia Kelly | Director | 2024-01-25 | Feb 1983 | British |
Show 12 resigned officers
| Name | Role | Appointed | Resigned |
|---|---|---|---|
| COOPER, Alan Richard | Secretary | 2004-06-04 | 2007-04-01 |
| MACKAY, Martin Fraser | Secretary | 1998-02-10 | 2003-03-03 |
| ANDREW DUNCAN & CO | Corporate Secretary | 2003-03-03 | 2003-04-01 |
| ANDREW DUNCAN & CO (SCOTLAND) LIMITED | Corporate Secretary | 2003-04-01 | 2004-06-04 |
| CMM ACCOUNTANCY (INVERNESS) LIMITED | Corporate Secretary | 2007-04-01 | 2017-04-18 |
| STRONACHS | Corporate Nominee Secretary | 1996-12-30 | 1998-02-10 |
| ALLAN, David Martin | Director | 1996-12-30 | 1998-01-29 |
| DUNCAN, Andrew Raymond | Director | 2003-08-22 | 2005-03-31 |
| FRASER, Ronald Mackay | Director | 2003-08-22 | 2022-05-13 |
| KENNEDY, Alastair Ian | Director | 2003-08-22 | 2022-05-13 |
| MACLEAN, Donald Roderick | Director | 1998-01-29 | 1999-01-22 |
| MACRAE, Gordon Major Robson | Director | 1998-01-29 | 2018-10-12 |
Ownership
Persons with significant control
| Name | Kind | Nature of control | Notified | Status |
|---|---|---|---|---|
| Mr Gordon Major Robson Macrae | Individual | Significant influence | 2016-04-06 | Ceased 2025-03-27 |
| Mr Ronald Mackay Fraser | Individual | Significant influence | 2016-04-06 | Ceased 2022-05-13 |
| Mr Alastair Ian Kennedy | Individual | Significant influence | 2016-04-06 | Ceased 2022-05-13 |
| Mr Roderick James Macgregor | Individual | Significant influence | 2016-04-06 | Active |
| Geg Capital Limited | Corporate entity | Shares 50–75%, Voting 50–75% | 2016-04-06 | Active |
| Ross County Football Club Limited | Corporate entity | Shares 25–50%, Voting 25–50% | 2016-04-06 | Active |
| Mr James David Macdonald | Individual | Significant influence | 2016-04-06 | Active |
Filing timeline
Last 20 of 136 total filings
| Date | Type | Category | Description | |
|---|---|---|---|---|
| 2026-02-27 | AA | accounts | Accounts with accounts type full | |
| 2025-12-15 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2025-05-30 | AA | accounts | Accounts with accounts type full | |
| 2025-03-27 | PSC07 | persons-with-significant-control | Cessation of a person with significant control | |
| 2024-12-18 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2024-02-29 | AA | accounts | Accounts with accounts type full | |
| 2024-02-15 | AP01 | officers | Appoint person director company with name date | |
| 2023-12-20 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2023-05-31 | AA | accounts | Accounts with accounts type full | |
| 2023-03-03 | MR04 | mortgage | Mortgage satisfy charge full | |
| 2023-01-11 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2022-12-22 | MR04 | mortgage | Mortgage satisfy charge full | |
| 2022-12-22 | MR04 | mortgage | Mortgage satisfy charge full | |
| 2022-09-22 | MR01 | mortgage | Mortgage create with deed with charge number charge creation date | |
| 2022-05-31 | AA | accounts | Accounts with accounts type full | |
| 2022-05-18 | PSC07 | persons-with-significant-control | Cessation of a person with significant control | |
| 2022-05-18 | PSC07 | persons-with-significant-control | Cessation of a person with significant control | |
| 2022-05-18 | TM01 | officers | Termination director company with name termination date | |
| 2022-05-18 | TM01 | officers | Termination director company with name termination date | |
| 2022-01-19 | CS01 | confirmation-statement | Confirmation statement with no updates |
Public-record activity
Raw counts from Companies House — last 12–24 months
- Filings
- 3
- Capital events
- 0
- Officers appointed
- 0
- Officers resigned
- 0
last 12 months
last 24 months
last 12 months
last 12 months
Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.