I believe the structure is:
Ross County Football Club (1998) Ltd is the footballing entity. Its majority shareholder is GEG Capital (Howe Moss) Ltd, which is wholly owned by GEG Capital (North) Ltd, which is owned by the MacGregor family (Roy having a majority stake).
The comments tweeted above by The Offshore Game about the failure to submit an annual return to Companies House actually relate to "Ross County Football Club Ltd" which they fail to realise does not run the football operations. That company was the immediate parent of Ross County Football Club (1998) Ltd until just over a year ago, but now only holds a minority stake. Nevertheless, it is still bizarre for it to be 6 months late in filing, which is a criminal offence. That company is also owned by GEG Capital (Howe Moss) Ltd, so part of the MacGregor family empire, and Roy is one of the directors who could be prosecuted and fined for this, as well as getting a criminal record.
Now that would be a story......