UK Rooflights Online Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 16090855

		31 December 2025
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		21,376

			21,376
CURRENT ASSETS
Stocks	5	43,237
Debtors	6	45,372
Cash at bank and in hand		595

		89,204
Creditors: Amounts Falling Due Within One Year	7	(37,648 )

NET CURRENT ASSETS (LIABILITIES)			51,556

TOTAL ASSETS LESS CURRENT LIABILITIES			72,932

Creditors: Amounts Falling Due After More Than One Year	8		(224,270 )

NET LIABILITIES			(151,338 )

CAPITAL AND RESERVES
Called up share capital	9		100
Profit and Loss Account			(151,438 )

SHAREHOLDERS' FUNDS			(151,338)

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UK Rooflights Online Limited

Balance Sheet (continued)

As At 31 December 2025

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Andrew Glover

Director

19/08/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

UK Rooflights Online Limited is a private company, limited by shares, incorporated in England & Wales, registered number 16090855 . The registered office is Units 22-24 Kingsforth Road, Thurcroft, Rotherham, United Kingdom, S66 9HU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% Per Annum Of Cost
Fixtures & Fittings	25% Per Annum Of Cost

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the period was: NIL

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 20 November 2024	-	-	-
Additions	21,298	4,800	26,098

As at 31 December 2025	21,298	4,800	26,098

...CONTINUED

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UK Rooflights Online Limited

Notes to the Financial Statements (continued)

For the Period 20 November 2024 to 31 December 2025

Depreciation
As at 20 November 2024	-	-	-
Provided during the period	3,905	817	4,722

As at 31 December 2025	3,905	817	4,722

Net Book Value
As at 31 December 2025	17,393	3,983	21,376

As at 20 November 2024	-	-	-

5. Stocks

	31 December 2025
	£
Stock	39,599
Work in progress	3,638

	43,237

6. Debtors

	31 December 2025
	£
Due within one year
Trade debtors	28,524
Other debtors	16,848

	45,372

7. Creditors: Amounts Falling Due Within One Year

	31 December 2025
	£
Trade creditors	33,601
Other creditors	4,047

	37,648

8. Creditors: Amounts Falling Due After More Than One Year

	31 December 2025
	£
Other loans	184,270
Other creditors	40,000

	224,270

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UK Rooflights Online Limited

Notes to the Financial Statements (continued)

For the Period 20 November 2024 to 31 December 2025

9. Share Capital

	31 December 2025
	£
Allotted, Called up and fully paid	100

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