0 0 The Rooflight Association Limited 13399664 false 2025-01-01 2025-12-31 2025-12-31 The principal activity of the company is to support the interests of the rooflight industry. Digita Accounts Production Advanced 6.30.9574.0 true 13399664 2025-01-01 2025-12-31 13399664 2025-12-31 13399664 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 13399664 bus:SmallEntities 2025-01-01 2025-12-31 13399664 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 13399664 bus:FilletedAccounts 2025-01-01 2025-12-31 13399664 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 13399664 bus:RegisteredOffice 2025-01-01 2025-12-31 13399664 bus:Director1 2025-01-01 2025-12-31 13399664 bus:Director10 2025-01-01 2025-12-31 13399664 bus:Director11 2025-01-01 2025-12-31 13399664 bus:Director14 2025-01-01 2025-12-31 13399664 bus:Director3 2025-01-01 2025-12-31 13399664 bus:Director4 2025-01-01 2025-12-31 13399664 bus:Director6 2025-01-01 2025-12-31 13399664 bus:Director7 2025-01-01 2025-12-31 13399664 bus:Director9 2025-01-01 2025-12-31 13399664 bus:CompanyLimitedByGuarantee 2025-01-01 2025-12-31 13399664 bus:Agent1 2025-01-01 2025-12-31 13399664 countries:England 2025-01-01 2025-12-31 13399664 2024-01-01 2024-12-31 13399664 2024-12-31 13399664 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 xbrli:pure iso4217:GBP

Registration number: 13399664

The Rooflight Association Limited
(A company limited by guarantee)
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

The Rooflight Association Limited

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 5

The Rooflight Association Limited

Company Information

Directors | Mr P D Smith Mr J P Dunn Mr S Middle Mr J Shooter Mr C J Logan Mr M Wilcox Mr A O'Dell Mr C Avery Mr P Reid

Registered office | Cawley Priory South Pallant Chichester West Sussex England PO19 1SY

Accountants | Blue Spire Limited Cawley Priory South Pallant Chichester West Sussex PO19 1SY

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
The Rooflight Association Limited
for the Year Ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of The Rooflight Association Limited for the year ended 31 December 2025 as set out on pages 3 to 5 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of The Rooflight Association Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of The Rooflight Association Limited and state those matters that we have agreed to state to the Board of Directors of The Rooflight Association Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Rooflight Association Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that The Rooflight Association Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of The Rooflight Association Limited. You consider that The Rooflight Association Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of The Rooflight Association Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Blue Spire Limited
Cawley Priory
South Pallant
Chichester
West Sussex
PO19 1SY

16 April 2026

The Rooflight Association Limited

(Registration number: 13399664)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Debtors | 4 | 12,599 | 2,421
Cash at bank and in hand |  | 66,743 | 77,549
|  | 79,342 | 79,970
Creditors: Amounts falling due within one year | 5 | (31,250) | (30,981)
Net assets |  | 48,092 | 48,989
capital and reserves |  |  |
Surplus reserve |  | 48,092 | 48,989
Shareholders' funds |  | 48,092 | 48,989

For the financial year ending 31 December 2025 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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 16 April 2026 and signed on its behalf by:

......................................... Mr C Avery Director

The Rooflight Association Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a company limited by guarantee, incorporated in England, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

The address of its registered office is:
Cawley Priory
South Pallant
Chichester
West Sussex
PO19 1SY
England

These financial statements were authorised for issue by the Board on 16 April 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable in relation to subscriptions.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors and creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

The Rooflight Association Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4 | Debtors

Current | 2025 £ | 2024 £
Prepayments | 10,219 | 818
Other debtors | 2,380 | 1,603
| 12,599 | 2,421

5 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 5,424 | 4,318
Taxation and social security | 51 | -
Accruals and deferred income | 25,775 | 26,663
| 31,250 | 30,981