Rooflights & Atriums Limited

Rooflights & Atriums Limited
Statement of Financial Position
As at 31 December 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	130,535	126,746
		130,535	126,746
Current assets
Debtors		62,644	77,195
Cash at bank and in hand		225,939	175,833
		288,583	253,028
Creditors: amount falling due within one year		(173,387)	(173,689)
Net current assets		115,196	79,339

Total assets less current liabilities		245,731	206,085
Creditors: amount falling due after more than one year		(98,917)	(96,284)
Provisions for liabilities		(25,980)	(23,011)
Net assets		120,834	86,790

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		120,734	86,690
Shareholders' funds		120,834	86,790

For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 16 June 2026 and were signed by:

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William Geoffrey Bull
Director

Rooflights & Atriums Limited
Notes to the Abridged Financial Statements
For the year ended 31 December 2025

General Information

Rooflights & Atriums Limited is a private company, limited by shares, registered in England and Wales, registration number 08801885, registration address 115A Lapwing Lane, Manchester, Manchester, M20 6UR.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery

25% Reducing Balance

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 3 (2024 : 2).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Total
	£	£
At 01 January 2025	163,481	163,481
Additions	43,678	43,678
Disposals	-	-
At 31 December 2025	207,159	207,159
Depreciation
At 01 January 2025	36,735	36,735
Charge for year	39,889	39,889
On disposals	-	-
At 31 December 2025	76,624	76,624
Net book values
Closing balance as at 31 December 2025	130,535	130,535
Opening balance as at 01 January 2025	126,746	126,746

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
100 Class A shares of £1.00 each	100		100
	100		100

Registered Number: 08801885
England and Wales
ROOFLIGHTS & ATRIUMS LIMITED

Abridged Accounts

Period of accounts Start date: 01 January 2025 End date: 31 December 2025