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REGISTERED NUMBER: SC336899 (Scotland)















Unaudited Financial Statements

for the Year Ended 31 January 2023

for

Eclipse Developments (Scotland) Ltd

Eclipse Developments (Scotland) Ltd (Registered number: SC336899)






Contents of the Financial Statements
for the Year Ended 31 January 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Eclipse Developments (Scotland) Ltd

Company Information
for the Year Ended 31 January 2023







DIRECTOR: J I Haq





REGISTERED OFFICE: Unit 3, 37 Rosyth Road
Morris Park
Glasgow
G5 0YE





REGISTERED NUMBER: SC336899 (Scotland)





ACCOUNTANTS: KPP Glasgow South Ltd
Chartered Certified Accountants
Unit 3 , 37 Rosyth Road
Morris Park
Glasgow
G5 0YE

Eclipse Developments (Scotland) Ltd (Registered number: SC336899)

Balance Sheet
31 January 2023

31.1.23 31.1.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 83,738 63,176
Tangible assets 5 30,519 34,799
114,257 97,975

CURRENT ASSETS
Debtors 6 253,511 223,337
Cash at bank 817,251 767,750
1,070,762 991,087
CREDITORS
Amounts falling due within one year 7 505,036 461,458
NET CURRENT ASSETS 565,726 529,629
TOTAL ASSETS LESS CURRENT
LIABILITIES

679,983

627,604

PROVISIONS FOR LIABILITIES 8 1,183 1,651
NET ASSETS 678,800 625,953

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 10 678,700 625,853
SHAREHOLDERS' FUNDS 678,800 625,953

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Eclipse Developments (Scotland) Ltd (Registered number: SC336899)

Balance Sheet - continued
31 January 2023


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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 June 2023 and were signed by:





J I Haq - Director


Eclipse Developments (Scotland) Ltd (Registered number: SC336899)

Notes to the Financial Statements
for the Year Ended 31 January 2023

1. STATUTORY INFORMATION

Eclipse Developments (Scotland) Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill is being written off over 5 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.

Formation expenses are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 15% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Eclipse Developments (Scotland) Ltd (Registered number: SC336899)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2023

2. ACCOUNTING POLICIES - continued

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 12 (2022 - 9 ) .

4. INTANGIBLE FIXED ASSETS
Formation
Goodwill expenses Totals
£    £    £   
COST
At 1 February 2022 104,952 206 105,158
Additions 51,941 - 51,941
At 31 January 2023 156,893 206 157,099
AMORTISATION
At 1 February 2022 41,982 - 41,982
Amortisation for year 31,379 - 31,379
At 31 January 2023 73,361 - 73,361
NET BOOK VALUE
At 31 January 2023 83,532 206 83,738
At 31 January 2022 62,970 206 63,176

5. TANGIBLE FIXED ASSETS
Fixtures
Property and Motor Computer
improvements fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 February 2022 11,518 37,078 17,796 5,113 71,505
Additions - 643 - - 643
At 31 January 2023 11,518 37,721 17,796 5,113 72,148
DEPRECIATION
At 1 February 2022 - 29,307 4,449 2,950 36,706
Charge for year - 1,262 3,337 324 4,923
At 31 January 2023 - 30,569 7,786 3,274 41,629
NET BOOK VALUE
At 31 January 2023 11,518 7,152 10,010 1,839 30,519
At 31 January 2022 11,518 7,771 13,347 2,163 34,799

Eclipse Developments (Scotland) Ltd (Registered number: SC336899)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.23 31.1.22
£    £   
Debtors & WIP 31,926 1,800
Income tax deducted from gross
interest received 21 21
Other debtors 16,000 16,000
Eclipse Developments Glasgow 179,035 179,035
Homes Connected Ltd 24,136 24,136
Prepaid charges 2,393 2,345
253,511 223,337

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.23 31.1.22
£    £   
Creditors & accrued charges 7,656 9,639
Client deposits 447,745 392,329
Tax 19,994 23,755
Social security and other taxes 5,734 10,730
VAT 8,822 9,920
Directors' current accounts 15,085 15,085
505,036 461,458

8. PROVISIONS FOR LIABILITIES
31.1.23 31.1.22
£    £   
Deferred tax 1,183 1,651

Deferred
tax
£   
Balance at 1 February 2022 1,651
Credit to Income Statement during year (468 )
Balance at 31 January 2023 1,183

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.1.23 31.1.22
value: £    £   
100 Ordinary 1 100 100

Eclipse Developments (Scotland) Ltd (Registered number: SC336899)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2023

10. RESERVES
Retained
earnings
£   

At 1 February 2022 625,853
Profit for the year 52,847
At 31 January 2023 678,700