Caseware UK (AP4) 2023.0.135 2023.0.135 false222023-04-01false25trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08418705 2023-04-01 2024-03-31 08418705 2024-03-31 08418705 2022-04-01 2023-03-31 08418705 2023-03-31 08418705 c:Director1 2023-04-01 2024-03-31 08418705 c:Director2 2023-04-01 2024-03-31 08418705 d:PlantMachinery 2023-04-01 2024-03-31 08418705 d:PlantMachinery 2024-03-31 08418705 d:PlantMachinery 2023-03-31 08418705 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 08418705 d:MotorVehicles 2023-04-01 2024-03-31 08418705 d:MotorVehicles 2024-03-31 08418705 d:MotorVehicles 2023-03-31 08418705 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 08418705 d:FurnitureFittings 2023-04-01 2024-03-31 08418705 d:FurnitureFittings 2024-03-31 08418705 d:FurnitureFittings 2023-03-31 08418705 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 08418705 d:ComputerEquipment 2023-04-01 2024-03-31 08418705 d:ComputerEquipment 2024-03-31 08418705 d:ComputerEquipment 2023-03-31 08418705 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 08418705 d:OtherPropertyPlantEquipment 2023-04-01 2024-03-31 08418705 d:OtherPropertyPlantEquipment 2024-03-31 08418705 d:OtherPropertyPlantEquipment 2023-03-31 08418705 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 08418705 d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 08418705 d:Goodwill 2023-04-01 2024-03-31 08418705 d:Goodwill 2024-03-31 08418705 d:Goodwill 2023-03-31 08418705 d:CurrentFinancialInstruments 2024-03-31 08418705 d:CurrentFinancialInstruments 2023-03-31 08418705 d:Non-currentFinancialInstruments 2024-03-31 08418705 d:Non-currentFinancialInstruments 2023-03-31 08418705 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 08418705 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 08418705 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 08418705 d:Non-currentFinancialInstruments d:AfterOneYear 2023-03-31 08418705 d:ShareCapital 2024-03-31 08418705 d:ShareCapital 2023-03-31 08418705 d:RetainedEarningsAccumulatedLosses 2024-03-31 08418705 d:RetainedEarningsAccumulatedLosses 2023-03-31 08418705 c:FRS102 2023-04-01 2024-03-31 08418705 c:AuditExemptWithAccountantsReport 2023-04-01 2024-03-31 08418705 c:FullAccounts 2023-04-01 2024-03-31 08418705 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 08418705 2 2023-04-01 2024-03-31 08418705 d:Goodwill d:OwnedIntangibleAssets 2023-04-01 2024-03-31 08418705 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure
Registered number: 08418705













Eclipse (Batley) Ltd

Financial statements
Information for filing with the registrar

31 March 2024




 
Eclipse (Batley) Ltd
 
 
  
Chartered accountants' report to the board of directors on the preparation of the unaudited statutory financial statements of Eclipse (Batley) Ltd for the year ended 31 March 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Eclipse (Batley) Ltd for the year ended 31 March 2024 which comprise  the balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the board of directors of Eclipse (Batley) Ltd, as a body, in accordance with the terms of our engagement letter dated 26 July 2023Our work has been undertaken solely to prepare for your approval the financial statements of Eclipse (Batley) Ltd and state those matters that we have agreed to state to the board of directors of Eclipse (Batley) Ltd, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Eclipse (Batley) Ltd and its board of directors, as a body, for our work or for this report. 

It is your duty to ensure that Eclipse (Batley) Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Eclipse (Batley) Ltd. You consider that Eclipse (Batley) Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Eclipse (Batley) Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



UNW LLP
Chartered Accountants
Citygate
St James' Boulevard
Newcastle upon Tyne
NE1 4JE
8 November 2024
1

 
Eclipse (Batley) Ltd


Balance sheet
At 31 March 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
372,058
464,968

Tangible assets
 5 
821,217
498,065

  
1,193,275
963,033

Current assets
  

Stocks
  
10,000
10,000

Debtors
 6 
1,256,934
1,348,839

Cash at bank and in hand
  
136,354
190,557

  
1,403,288
1,549,396

Creditors: amounts falling due within one year
 7 
(261,454)
(195,744)

Net current assets
  
 
 
1,141,834
 
 
1,353,652

Total assets less current liabilities
  
2,335,109
2,316,685

Creditors: amounts falling due after more than one year
 8 
(5,237)
-

Provisions for liabilities
  

Deferred tax
  
(55,013)
(28,619)

  
 
 
(55,013)
 
 
(28,619)

Net assets
  
2,274,859
2,288,066


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
2,274,759
2,287,966

Shareholders' funds
  
2,274,859
2,288,066


2

 
Eclipse (Batley) Ltd

    
Balance sheet (continued)
At 31 March 2024

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 8 November 2024.




M J Collins
J Collins
Director
Director

Registered number: 08418705
The notes on pages 4 to 10 form part of these financial statements. 

3

 
Eclipse (Batley) Ltd
 
 

Notes to the financial statements
for the year ended 31 March 2024

1.


General information

Eclipse (Batley) Ltd ("the company") is a private company limited by shares, incorporated in the United Kingdom and registered in England. 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 in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland' (FRS 102) and the Companies Act 2006.

 
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

Interest income

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

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
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.


4

 
Eclipse (Batley) Ltd
 

 
Notes to the financial statements
for the year ended 31 March 2024

2.Accounting policies (continued)

 
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.

 The estimated useful lives range as follows:

Goodwill
-
10
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.

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.

5

 
Eclipse (Batley) Ltd
 

 
Notes to the financial statements
for the year ended 31 March 2024

2.Accounting policies (continued)

 
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 recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

3.


Employees

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


        2024
        2023
            No.
            No.







Employees
22
25

6

 
Eclipse (Batley) Ltd
 
 

Notes to the financial statements
for the year ended 31 March 2024

4.


Intangible assets




Goodwill

£



Cost


At 1 April 2023
929,096



At 31 March 2024

929,096



Amortisation


At 1 April 2023
464,128


Charge for the year
92,910



At 31 March 2024

557,038



Net book value



At 31 March 2024
372,058



At 31 March 2023
464,968



7

 
Eclipse (Batley) Ltd
 
 

Notes to the financial statements
for the year ended 31 March 2024

5.


Tangible fixed assets





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

£
£
£
£
£



Cost


At 1 April 2023
222,695
57,390
38,727
34,040
378,591


Additions
64,098
-
2,945
1,040
296,254



At 31 March 2024

286,793
57,390
41,672
35,080
674,845



Depreciation


At 1 April 2023
152,689
32,055
26,635
21,999
-


Charge for the year
28,117
6,334
3,518
3,216
-



At 31 March 2024

180,806
38,389
30,153
25,215
-



Net book value



At 31 March 2024
105,987
19,001
11,519
9,865
674,845



At 31 March 2023
70,006
25,335
12,092
12,041
378,591

Total

£



Cost


At 1 April 2023
731,443


Additions
364,337



At 31 March 2024

1,095,780



Depreciation


At 1 April 2023
233,378


Charge for the year
41,185



At 31 March 2024

274,563



Net book value



At 31 March 2024
821,217



At 31 March 2023
498,065

8

 
Eclipse (Batley) Ltd
 
 

Notes to the financial statements
for the year ended 31 March 2024

6.


Debtors

2024
2023
£
£


Trade debtors
60,219
48,944

Amounts owed by joint ventures and associated undertakings
1,004,130
920,130

Other debtors
191,860
378,806

Prepayments and accrued income
725
959

1,256,934
1,348,839



7.


Creditors: amounts falling due within one year

2024
2023
£
£

Trade creditors
20,639
19,151

Corporation tax
133,457
127,389

Other taxation and social security
5,467
5,230

Obligations under finance lease and hire purchase contracts
31,420
-

Other creditors
1,168
1,137

Accruals and deferred income
69,303
42,837

261,454
195,744



8.


Creditors: amounts falling due after more than one year

2024
2023
£
£

Net obligations under finance leases and hire purchase contracts
5,237
-

5,237
-


9

 
Eclipse (Batley) Ltd
 
 

Notes to the financial statements
for the year ended 31 March 2024

9.


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 2024 the company owed £nil (2023: £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 2024 the company was owed £31,103 (2023: £91,103) 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 2024 the company was owed £973,027 (2023: £829,027) by MEJW Ltd.

 
10