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COMPANY REGISTRATION NUMBER: 02780418

The Single Ply Roofing Association

Company Limited by Guarantee

Filleted Unaudited Abridged Financial Statements

31 December 2024

The Single Ply Roofing Association

Company Limited by Guarantee

Abridged Financial Statements

Year Ended 31 December 2024

Contents | Pages

Abridged statement of financial position | 1 to 2

Notes to the abridged financial statements | 3 to 4

The Single Ply Roofing Association

Company Limited by Guarantee

Abridged Statement of Financial Position

31 December 2024

| 2024 | 2023
Note | £ | £ | £

Fixed Assets

Tangible assets | 5 |  | 411 | 548

Current Assets

Debtors | 25,613 |  | 20,517
Cash at bank and in hand | 178,864 |  | 136,528
| --------- |  | ---------
| 204,477 |  | 157,045

Creditors: amounts falling due within one year | 46,569 |  | 19,742
| --------- |  | ---------
Net Current Assets |  | 157,908 | 137,303
|  | --------- | ---------
Total Assets Less Current Liabilities |  | 158,319 | 137,851
|  | --------- | ---------
Net Assets |  | 158,319 | 137,851
|  | --------- | ---------

Capital and Reserves

Profit and loss account |  | 158,319 | 137,851
|  | --------- | ---------
Members Funds |  | 158,319 | 137,851
|  | --------- | ---------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.
For the year ending 31 December 2024 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 abridged financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .
All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 31 December 2024 in accordance with Section 444(2A) of the Companies Act 2006.

The Single Ply Roofing Association

Company Limited by Guarantee

Abridged Statement of Financial Position (continued)

31 December 2024
These abridged financial statements were approved by the board of directors and authorised for issue on 18 September 2025 , and are signed on behalf of the board by:

M Marquard-Smith
Director

Company registration number: 02780418

The Single Ply Roofing Association

Company Limited by Guarantee

Notes to the Abridged Financial Statements

Year Ended 31 December 2024
1. General information
The company is a private company limited by guarantee, registered in England and Wales. The address of the registered office is Roofing House, 31 Worship Street, London, EC2A 2DY. The company's place of business is Unit 26 Coney Green Business Centre, Wingfield View, Clay Cross, Derbyshire S45 9JW.
2. Statement of compliance
These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity. All of the members have consented to the preparation of abridged accounts in accordance with Section 444(2A) of the Companies Act 2006.
Revenue recognition
Turnover in the accounts represents amounts received for goods and services net of VAT and trade discounts.
Income tax
The taxation expense represents current tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 25 % reducing balance
| Computer equipment | - | 33% straight line

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Financial instruments
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
4. Company limited by guarantee
The Single Ply Roofing Association is a private company limited by guarantee.
5. Tangible assets

| £
Cost |
At 1 January 2024 and 31 December 2024 | 13,724
| --------
Depreciation |
At 1 January 2024 | 13,176
Charge for the year | 137
| --------
At 31 December 2024 | 13,313
| --------
Carrying amount |
At 31 December 2024 | 411
| --------
At 31 December 2023 | 548
| --------