Caseware UK (AP4) 2022.0.179 2022.0.179 true2022-04-01falsedental practice activities2520falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08418705 2022-04-01 2023-03-31 08418705 2023-03-31 08418705 2021-04-01 2022-03-31 08418705 2022-03-31 08418705 c:Director1 2022-04-01 2023-03-31 08418705 c:Director2 2022-04-01 2023-03-31 08418705 d:PlantMachinery 2022-04-01 2023-03-31 08418705 d:PlantMachinery 2023-03-31 08418705 d:PlantMachinery 2022-03-31 08418705 d:PlantMachinery d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 08418705 d:MotorVehicles 2022-04-01 2023-03-31 08418705 d:MotorVehicles 2023-03-31 08418705 d:MotorVehicles 2022-03-31 08418705 d:MotorVehicles d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 08418705 d:FurnitureFittings 2022-04-01 2023-03-31 08418705 d:FurnitureFittings 2023-03-31 08418705 d:FurnitureFittings 2022-03-31 08418705 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 08418705 d:ComputerEquipment 2022-04-01 2023-03-31 08418705 d:ComputerEquipment 2023-03-31 08418705 d:ComputerEquipment 2022-03-31 08418705 d:ComputerEquipment d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 08418705 d:OtherPropertyPlantEquipment 2022-04-01 2023-03-31 08418705 d:OtherPropertyPlantEquipment 2023-03-31 08418705 d:OtherPropertyPlantEquipment 2022-03-31 08418705 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 08418705 d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 08418705 d:Goodwill 2022-04-01 2023-03-31 08418705 d:Goodwill 2023-03-31 08418705 d:Goodwill 2022-03-31 08418705 d:CurrentFinancialInstruments 2023-03-31 08418705 d:CurrentFinancialInstruments 2022-03-31 08418705 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 08418705 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-31 08418705 d:ShareCapital 2023-03-31 08418705 d:ShareCapital 2022-03-31 08418705 d:RetainedEarningsAccumulatedLosses 2023-03-31 08418705 d:RetainedEarningsAccumulatedLosses 2022-03-31 08418705 c:FRS102 2022-04-01 2023-03-31 08418705 c:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 08418705 c:FullAccounts 2022-04-01 2023-03-31 08418705 c:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 08418705 2 2022-04-01 2023-03-31 08418705 d:Goodwill d:OwnedIntangibleAssets 2022-04-01 2023-03-31 iso4217:GBP xbrli:pure
Registered number: 08418705













Eclipse (Batley) Ltd

Financial statements
Information for filing with the registrar

31 March 2023




 
Eclipse (Batley) Ltd


Balance sheet
As at 31 March 2023

2023
2022
Note
£
£

Fixed assets
  

Intangible assets
 4 
464,967
511,422

Tangible assets
 5 
498,063
348,018

  
963,030
859,440

Current assets
  

Stocks
  
10,000
10,000

Debtors: amounts falling due within one year
 6 
1,348,839
1,220,988

Bank and cash balances
  
190,560
281,085

  
1,549,399
1,512,073

Creditors: amounts falling due within one year
 7 
(195,744)
(211,601)

Net current assets
  
 
 
1,353,655
 
 
1,300,472

Total assets less current liabilities
  
2,316,685
2,159,912

Provisions for liabilities
  

Deferred tax
  
(28,619)
(39,354)

  
 
 
(28,619)
 
 
(39,354)

Net assets
  
2,288,066
2,120,558


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
2,287,966
2,120,458

  
2,288,066
2,120,558


1

 
Eclipse (Batley) Ltd

    
Balance sheet (continued)
As at 31 March 2023

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 26 July 2023.




Matthew John Collins
Jill Victoria Collins
Director
Director

Registered number: 08418705
The notes on pages 3 to 10 form part of these financial statements. 

2

 
Eclipse (Batley) Ltd
 
 

Notes to the financial statements
For the year ended 31 March 2023

1.


General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 27 Branch Road, Batley, West Yorkshire, England, WF17 5SB.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Revenue

The turnover shown in the profit and loss account represents NHS contract income, private fees and capitation schemes income receivable during the period.

 
2.3

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the Statement of comprehensive income in the same period as the related expenditure.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

3

 
Eclipse (Batley) Ltd
 

 
Notes to the financial statements
For the year ended 31 March 2023

2.Accounting policies (continued)

 
2.5

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

 
2.6

Intangible assets

Goodwill

Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of comprehensive income over its useful economic life.

Other intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

4

 
Eclipse (Batley) Ltd
 

 
Notes to the financial statements
For the year ended 31 March 2023

2.Accounting policies (continued)


2.7
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
25%
reducing balance
Motor vehicles
-
25%
reducing balance
Fixtures and fittings
-
25%
reducing balance
Computer equipment
-
25%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.8

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.9

Provisions for liabilities

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.
Provisions are charged as an expense to profit or loss in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.
When payments are eventually made, they are charged to the provision carried in the Balance sheet.

5

 
Eclipse (Batley) Ltd
 

 
Notes to the financial statements
For the year ended 31 March 2023

2.Accounting policies (continued)

 
2.10

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan.


3.


Employees

The average monthly number of employees, including the directors, during the year was as follows:


        2023
        2022
            No.
            No.







Employees
25
20

6

 
Eclipse (Batley) Ltd
 
 

Notes to the financial statements
For the year ended 31 March 2023

4.


Intangible assets




Goodwill

£



Cost


At 1 April 2022
929,096



At 31 March 2023

929,096



Amortisation


At 1 April 2022
417,674


Charge for the year on owned assets
46,455



At 31 March 2023

464,129



Net book value



At 31 March 2023
464,967



At 31 March 2022
511,422



7

 
Eclipse (Batley) Ltd
 
 

Notes to the financial statements
For the year ended 31 March 2023

5.


Tangible fixed assets





Plant and machinery
Motor vehicles
Fixtures and fittings
Computer equipment
Land and buildings

£
£
£
£
£



Cost or valuation


At 1 April 2022
201,044
57,390
33,357
30,194
228,559


Additions
21,651
-
5,370
3,846
150,032



At 31 March 2023

222,695
57,390
38,727
34,040
378,591



Depreciation


At 1 April 2022
135,836
23,610
24,230
18,851
-


Charge for the year on owned assets
16,854
8,445
2,406
3,148
-



At 31 March 2023

152,690
32,055
26,636
21,999
-



Net book value



At 31 March 2023
70,005
25,335
12,091
12,041
378,591



At 31 March 2022
65,209
33,780
9,127
11,343
228,559
8

 
Eclipse (Batley) Ltd
 
 

Notes to the financial statements
For the year ended 31 March 2023

           5.Tangible fixed assets (continued)


Total

£



Cost or valuation


At 1 April 2022
550,544


Additions
180,899



At 31 March 2023

731,443



Depreciation


At 1 April 2022
202,527


Charge for the year on owned assets
30,853



At 31 March 2023

233,380



Net book value



At 31 March 2023
498,063



At 31 March 2022
348,018


6.


Debtors

2023
2022
£
£


Trade debtors
48,944
58,184

Amounts owed by joint ventures and associated undertakings
920,130
764,547

Other debtors
378,806
397,186

Prepayments and accrued income
959
1,071

1,348,839
1,220,988


9

 
Eclipse (Batley) Ltd
 
 

Notes to the financial statements
For the year ended 31 March 2023

7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
19,151
19,401

Corporation tax
127,389
105,838

Other taxation and social security
5,230
5,324

Other creditors
1,137
31,235

Accruals and deferred income
42,837
49,803

195,744
211,601



8.


Related party transactions

During the year the company operated an intercompany account with NL Practice Limited to record amounts due and from the company. At 31 March 2023 the company owed £nil (2022: £nil) to NL Practice Limited.
During the year the company operated an intercompany account with TCB Practice Ltd to record amounts due and from the company. At 31 March 2023 the company was owed £91,103 (2022: £141,103) by TCB Practice Ltd.
During the year the company operated an intercompany account with MEJW Ltd to record amounts due and from the company. At 31 March 2023 the company was owed £829,027 (2022: £623,444) by MEJW Ltd.

 
10