Company Registration No. 10218764 (England and Wales)
Eos Roof Lights Limited
Unaudited accounts
for the year ended 30 June 2026
Eos Roof Lights Limited
Unaudited accounts
Contents
Eos Roof Lights Limited
Company Information
for the year ended 30 June 2026
Directors
Christopher Higgins
Elliot Higgins
Ian Michael Thurley
Company Number
10218764 (England and Wales)
Registered Office
Eos Roof Lights Limited
Unit 2
94a Wycliffe Road
Northampton
Northamptonshire
NN1 5JF
England
Accountants
Cloud 10 Brighton Limited
83 Queens Road
Brighton
East Sussex
BN1 3XE
Eos Roof Lights Limited
Statement of financial position
as at 30 June 2026
Called up share capital not paid
15
-
Tangible assets
122,401
94,159
Inventories
310,000
214,753
Cash at bank and in hand
90,165
7,099
Creditors: amounts falling due within one year
(747,518)
(513,809)
Net current assets
490,849
135,273
Total assets less current liabilities
613,265
229,432
Creditors: amounts falling due after more than one year
(503,602)
(318,256)
Provisions for liabilities
Net assets/(liabilities)
109,663
(102,432)
Called up share capital
139
100
Profit and loss account
(90,451)
(102,532)
Shareholders' funds
109,663
(102,432)
For the year ending 30 June 2026 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 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 of Directors and authorised for issue on 30 September 2026 and were signed on its behalf by
Christopher Higgins
Director
Company Registration No. 10218764
Eos Roof Lights Limited
Notes to the Accounts
for the year ended 30 June 2026
Eos Roof Lights Limited is a private company, limited by shares, registered in England and Wales, registration number 10218764. The registered office is Eos Roof Lights Limited, Unit 2, 94a Wycliffe Road, Northampton, Northamptonshire, NN1 5JF, England.
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.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation is provided on a straight line basis over the estimated useful lives of the assets, as follows:
Plant & machinery
Straight Line - 10 Years
Fixtures & fittings
Straight Line - 5 Years
Computer equipment
Straight Line - 4 Years
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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. Advance receipts are held as deferred income and released on delivery.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Eos Roof Lights Limited
Notes to the Accounts
for the year ended 30 June 2026
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
The company holds only basic financial instruments. These are initially measured at transaction price and subsequently at amortised cost, except for debtors and creditors falling due within one year, which are measured at the un-discounted amount expected to be received or paid. Financial assets are assessed for impairment at each reporting date.
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 the financial statements.
Deferred tax assets, including those arising from unrelieved tax losses carried forward, are recognised only to the extent that it is probable they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date and that are expected to apply to the reversal of the timing difference or the utilisation of the losses. Deferred tax assets and liabilities are not discounted.
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 July 2025
162,552
5,733
14,147
182,432
Additions
21,000
28,152
267
49,419
At 30 June 2026
183,552
33,885
14,414
231,851
At 1 July 2025
71,070
4,517
12,686
88,273
Charge for the year
17,940
2,048
1,189
21,177
At 30 June 2026
89,010
6,565
13,875
109,450
At 30 June 2026
94,542
27,320
539
122,401
At 30 June 2025
91,482
1,216
1,461
94,159
Eos Roof Lights Limited
Notes to the Accounts
for the year ended 30 June 2026
Amounts falling due within one year
Trade debtors
205,803
216,434
Deferred tax asset
66,475
-
Accrued income and prepayments
56,086
84,263
Other debtors
286,088
(48,574)
Amounts falling due after more than one year
Other debtors
223,750
175,107
6
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
45,708
45,708
Obligations under finance leases and hire purchase contracts
14,835
14,835
Trade creditors
219,869
274,149
Taxes and social security
64,663
52,260
Other creditors
62,032
70,582
Deferred income
336,827
53,587
7
Creditors: amounts falling due after more than one year
2026
2025
Obligations under finance leases and hire purchase contracts
6,830
23,497
Other creditors
447,992
200,821
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Opening balances in brackets were amounts owed by the company to the directors. The advances were unsecured, interest free and repayable on demand. Both balances were repaid in full after the year end.
9
Transactions with related parties
Included in debtors due after more than one year are amounts of £148,047 (2025: £145,107) due from Techniical Limited and £22,628 (2025: £nil) due from Natural Light Installations Ltd, both companies under the common control of the directors. The balances are unsecured, interest free and have no fixed date for repayment.
Eos Roof Lights Limited
Notes to the Accounts
for the year ended 30 June 2026
10
Average number of employees
During the year the average number of employees was 17 (2025: 15).