REGISTERED NUMBER: 04835458 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

Rooftops Letting & Management Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

12,000

24,000

Tangible assets

5

2,755

2,745

14,755

26,745

CURRENT ASSETS

Debtors

6

311,926

275,130

Cash at bank and in hand

282

1,619

312,208

276,749

CREDITORS

Amounts falling due within one year

7

314,741

288,152

NET CURRENT LIABILITIES

(2,533

)

(11,403

)

TOTAL ASSETS LESS CURRENT LIABILITIES

12,222

15,342

CREDITORS

Amounts falling due after more than one year

8

-

(6,988

)

PROVISIONS FOR LIABILITIES

(689

)

(686

)

NET ASSETS

11,533

7,668

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

11,433

7,568

SHAREHOLDERS' FUNDS

11,533

7,668

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 June 2026 and were signed on its behalf by:

Mr J C Harari - Director

Ms S J Henshaw - Director

1.	STATUTORY INFORMATION

Rooftops Letting & Management Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

04835458

Registered office:

26 Church Street

Wilmslow

Cheshire

SK9 1AU

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net invoiced sales of services, excluding value added tax. Revenue is recognised as the company becomes entitled to consideration for the services supplied. Therefore, turnover also includes the element of work completed but not yet invoiced.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on cost

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2024 - 17 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

320,000

AMORTISATION

At 1 November 2024

296,000

Amortisation for year

12,000

At 31 October 2025

308,000

NET BOOK VALUE

At 31 October 2025

12,000

At 31 October 2024

24,000

5.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 November 2024

3,000

5,747

8,747

Additions

-

2,340

2,340

At 31 October 2025

3,000

8,087

11,087

DEPRECIATION

At 1 November 2024

1,500

4,502

6,002

Charge for year

750

1,580

2,330

At 31 October 2025

2,250

6,082

8,332

NET BOOK VALUE

At 31 October 2025

750

2,005

2,755

At 31 October 2024

1,500

1,245

2,745

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

311,926

275,130

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

81,597

69,288

Trade creditors

48,386

41,900

Taxation and social security

173,089

166,597

Other creditors

11,669

10,367

314,741

288,152

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

6,988

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank overdrafts

74,609

58,970

The bank overdraft is secured via a fixed and floating charge which covers all the property or undertakings of the company.

10.	OTHER FINANCIAL COMMITMENTS

Financial commitments not included in the balance sheet amount to £7,200. This relates to a lease ending in 2026.

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 October 2025 and 31 October 2024:

2025

2024

£

£

Mr J C Harari

Balance outstanding at start of year

153,472

115,477

Amounts advanced

113,715

121,995

Amounts repaid

(81,500

)

(84,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

185,687

153,472

Ms S J Henshaw

Balance outstanding at start of year

89,245

86,503

Amounts advanced

94,790

73,905

Amounts repaid

(82,000

)

(71,163

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

102,035

89,245

Interest has been charged on balances due from directors ar HMRC's approved rates.