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Registered number: 09656149









Planet Eclipse Europe Limited









Financial statements

For the Year Ended 31 March 2024

 
Planet Eclipse Europe Limited
 
 
Company Information


Directors
J R Carr 
A Leadbetter 




Registered number
09656149



Registered office
Unit 14 Premier Park
Acheson Way

Trafford Park

Manchester

M17 1GA




Independent auditors
Hurst Accountants Limited
Chartered Accountants & Statutory Auditors

3 Stockport Exchange

Stockport

SK1 3GG





 
Planet Eclipse Europe Limited
 

Contents



Page
Balance Sheet
 
1
Notes to the Financial Statements
 
2 - 5


 
Planet Eclipse Europe Limited
Registered number: 09656149

Balance Sheet
As at 31 March 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 5 
17,754
17,754

  
17,754
17,754

  

Total assets less current liabilities
  
 
17,754
 
17,754

  

Net assets
  
17,754
17,754


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
17,654
17,654

  
17,754
17,754


The financial statements have been prepared 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 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 income and retained earnings 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 by: 

J R Carr
Director

Date: 27 November 2024

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
Planet Eclipse Europe Limited
 
 
 
Notes to the Financial Statements
For the Year Ended 31 March 2024

1.


General information

Planet Eclipse Europe Limited is a private company limited by shares and incorporated in England and Wales.  The address of the registered office and principal place of business is Unit 14, Premier Park, Acheson Way, Trafford Park Road, Trafford Park, Manchester, M17 1GA.

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 Section 1A of 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 judgment in applying the Company's accounting policies.
The following principal accounting policies have been applied:

 
2.2

Exemption from preparing consolidated financial statements

The Company is a parent company that is also a subsidiary included in the consolidated financial statements of a larger group by a parent undertaking established under the law of the United Kingdom and is therefore exempt from the requirement to prepare consolidated financial statements under section 400 of the Companies Act 2006.

 
2.3

Going concern

These financial statements have been prepared on a going concern basis which assumes the company will be able to repay its debts as they fall due for a period of at least 12 months from the approval of these financial statements.
Planet Eclipse Europe Limited is a holding company of its German subsidiary undertaking, PE-Paintball.de GmbH. The Company has net assets of £17,754 at 31 March 2024 (2023: £17,754) and has no creditors. 
The directors believe it is appropriate, therefore, to prepare the financial statements for the year to 31 March 2024 on a going concern basis.

 
2.4

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.

 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment. 

Page 2

 
Planet Eclipse Europe Limited
 
 
 
Notes to the Financial Statements
For the Year Ended 31 March 2024

2.Accounting policies (continued)

 
2.6

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss.

 
2.7

Taxation

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.


3.


Employee numbers

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 3

 
Planet Eclipse Europe Limited
 
 
 
Notes to the Financial Statements
For the Year Ended 31 March 2024

4.


Intangible assets



Intellectual property rights

£



Cost


At 1 April 2023
106,527



At 31 March 2024

106,527



Amortisation


At 1 April 2023
106,527



At 31 March 2024

106,527



Net book value



At 31 March 2024
-



At 31 March 2023
-




5.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 April 2023
17,754



At 31 March 2024
17,754






Net book value



At 31 March 2024
17,754



At 31 March 2023
17,754

Page 4

 
Planet Eclipse Europe Limited
 
 
 
Notes to the Financial Statements
For the Year Ended 31 March 2024

Subsidiary undertaking


The following was a subsidiary undertaking of the Company:

Name

Country of incorporation

Principal activity

Class of shares

Holding

PE-Paintball.de GmbH
Germany
Sport and entertainment products and events
Ordinary
100%


6.


Controlling party

Planet Eclipse Holdings Limited (company number 08336348) is the ultimate parent undertaking and is the parent of the smallest group for which consolidated financial statements are drawn up of which the company is a member.  Planet Eclipse Holding Limited's registered office is Unit 14 Premier Park, Acheson Way, Trafford Park, Manchester, M17 1GA.  


7.


Auditors' information

The auditors' report on the financial statements for the year ended 31 March 2024 was unqualified.

The audit report was signed on 27 November 2024 by Helen Besant-Roberts (Senior Statutory Auditor) on behalf of Hurst Accountants Limited.

Page 5