2023-06-01 14139194 2024-05-31 14139194 2023-06-01 2024-05-31 14139194 2023-05-31 14139194 2022-05-29 2023-05-31 14139194 uk-core:WithinOneYear 2023-05-31 14139194 uk-core:WithinOneYear 2024-05-31 14139194 uk-core:ShareCapital 2024-05-31 14139194 uk-core:ShareCapital 2023-05-31 14139194 uk-core:RetainedEarningsAccumulatedLosses 2024-05-31 14139194 uk-core:RetainedEarningsAccumulatedLosses 2023-05-31 14139194 uk-bus:Director1 2023-06-01 2024-05-31 14139194 uk-core:ToolsEquipment 2023-06-01 2024-05-31 14139194 uk-core:ComputerEquipment 2023-06-01 2024-05-31 14139194 uk-core:ComputerEquipment 2023-05-31 14139194 uk-core:ToolsEquipment 2023-05-31 14139194 uk-core:ToolsEquipment 2024-05-31 14139194 uk-core:ComputerEquipment 2024-05-31 iso4217:GBP xbrli:pure 14139194 uk-bus:AuditExemptWithAccountantsReport 2023-06-01 2024-05-31 14139194 uk-bus:FRS102 2023-06-01 2024-05-31 14139194 uk-bus:FilletedAccounts 2023-06-01 2024-05-31 14139194 uk-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31
Eclipse Gaming Limited
Registered Number:14139194
For the year ended 31 May 2024
England and Wales
Unaudited Financial Statements
2
For the year ended 31 May 2024
Eclipse Gaming Limited
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
3
Registered Number :
14139194
As at 31 May 2024
Eclipse Gaming Limited
Statement of Financial Position
£
£
2023
2024
Notes
Fixed assets
Property, plant and equipment
19,610
3,335
2
19,610
3,335
Current assets
Inventories
15,000
35,563
3
Trade and other receivables
195
3,601
4
15,789
Cash and cash equivalents
16,981
56,145
30,984
Trade and other payables: amounts falling due within one
year
(37,391)
(56,108)
5
(6,407)
37
Net current assets
Total assets less current liabilities
19,647
(3,072)
(3,726)
-
Provisions for liabilities
15,921
Net assets/liabilities
(3,072)
Capital and reserves
Called up share capital
2
2
Retained earnings
15,919
(3,074)
15,921
(3,072)
Shareholders' funds
For the year ended 31 May 2024 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 of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Mr Anthony Paul Horn Director
These financial statements were approved and authorised for issue by the Board on 12 October 2024 and were signed by:
The notes form part of these financial statements
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4
For the year ended 31 May 2024
Eclipse Gaming Limited
Notes to the Financial Statements
Statutory Information
Eclipse Gaming Limited is a private limited company, limited by shares, domiciled in England and Wales, registration
number 14139194.
Registered address:
The Oast, EMR Centre,
New Road
East Malling
Kent
ME19 6BJ
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax for retail of new and second hand games & toys.
Property, plant and equipment
Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery
25% Straight line
33.33% Straight line
Computer Equipment
Inventories
Inventories are value at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2 of 4
5
For the year ended 31 May 2024
Eclipse Gaming Limited
Notes to the Financial Statements Continued
2. Property, plant and equipment
Total
Computer
Equipment
Plant and
Machinery
£
£
£
Cost or
valuation
At 01 June 2023
4,851
3,639
1,212
24,354
5,701
18,653
Additions
At 31 May 2024
19,865
9,340
29,205
Provision for depreciation and impairment
At 01 June 2023
1,516
1,213
303
Charge for year
8,079
3,113
4,966
At 31 May 2024
9,595
4,326
5,269
At 31 May 2024
Net book value
14,596
5,014
19,610
At 31 May 2023
909
2,426
3,335
3. Inventories
2023
2024
£
£
Stocks
35,563
15,000
4. Trade and other receivables
2023
2024
£
£
Other debtors
3,601
195
5. Trade and other payables: amounts falling due within one year
2023
2024
£
£
Trade creditors
4,438
2,218
Amounts owed to group undertaking and undertaking in which the
company has a participating interest
39,993
29,993
Taxation and social security
6,260
-
Other creditors
5,417
5,180
56,108
37,391
3 of 4
6
For the year ended 31 May 2024
Eclipse Gaming Limited
Notes to the Financial Statements Continued
6. Average number of persons employed
During the year the average number of employees was 3 (2023 : 2)
4 of 4