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Company Registration No. 09127348 (England and Wales)
Rolight Limited Unaudited accounts for the period from 1 August 2024 to 31 December 2025
Rolight Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Rolight Limited Company Information for the period from 1 August 2024 to 31 December 2025
Director
Peter Davies
Company Number
09127348 (England and Wales)
Registered Office
47 Herbert Street Congleton Cheshire CW12 1RE
Accountants
EPG Accountants Ltd 14 Southlands Road Congleton CW12 3JY
- 3 -
Rolight Limited Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Current assets
Cash at bank and in hand
2,881
3,815
Creditors: amounts falling due within one year
5
(5,843)
(6,042)
Net current liabilities
(2,962)
(2,227)
Net liabilities
(2,962)
(2,227)
Capital and reserves
Called up share capital
1
1
Profit and loss account
(2,963)
(2,228)
Shareholders' funds
(2,962)
(2,227)
For the period ending 31 December 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant 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.
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 9 January 2026 and were signed on its behalf by
Peter Davies Director Company Registration No. 09127348
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Rolight Limited Notes to the Accounts for the period from 1 August 2024 to 31 December 2025
1
Statutory information
Rolight Limited is a private company, limited by shares, registered in England and Wales, registration number 09127348. The registered office is 47 Herbert Street, Congleton, Cheshire, CW12 1RE. The company is in the process of being wound up.
2
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.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents fees for work undertaken
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:
Fixtures & fittings
15% on cost
4
Tangible fixed assets
Fixtures & fittings
£
Cost or valuation
At cost
At 1 August 2024
2,900
At 31 December 2025
2,900
Depreciation
At 1 August 2024
2,900
At 31 December 2025
2,900
Net book value
At 31 December 2025
-
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
-
204
Loans from directors
5,448
5,443
Accruals
395
395
5,843
6,042
- 5 -
Rolight Limited Notes to the Accounts for the period from 1 August 2024 to 31 December 2025
6
Average number of employees
During the period the average number of employees was 0 (2024: 0).
- 6 -