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REGISTERED NUMBER: 04179936 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

Eclipse Support Services Limited

Eclipse Support Services Limited (Registered number: 04179936)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Eclipse Support Services Limited

Company Information
for the Year Ended 31 March 2024







DIRECTORS: P J Old
Mrs J Old





SECRETARY: Mrs J Old





REGISTERED OFFICE: 32 Albany Road
Fleet
Hampshire
GU51 3LY





REGISTERED NUMBER: 04179936 (England and Wales)





ACCOUNTANTS: Blackwood Futcher & Co.
Chartered Accountants
9 St George's Yard
Farnham
Surrey
GU9 7LW

Eclipse Support Services Limited (Registered number: 04179936)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 405,251 406,020

CURRENT ASSETS
Stocks - 866
Debtors 5 256,279 251,653
Cash at bank 16 16
256,295 252,535
CREDITORS
Amounts falling due within one year 6 67,182 49,114
NET CURRENT ASSETS 189,113 203,421
TOTAL ASSETS LESS CURRENT
LIABILITIES

594,364

609,441

CREDITORS
Amounts falling due after more than one year 7 (402,849 ) (429,011 )

PROVISIONS FOR LIABILITIES (22,220 ) (22,301 )
NET ASSETS 169,295 158,129

CAPITAL AND RESERVES
Called up share capital 100 100
Non distributable reserves 9 168,782 158,183
Retained earnings 413 (154 )
SHAREHOLDERS' FUNDS 169,295 158,129

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Support Services Limited (Registered number: 04179936)

Balance Sheet - continued
31 March 2024


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 Board of Directors and authorised for issue on 9 October 2024 and were signed on its behalf by:





P J Old - Director


Eclipse Support Services Limited (Registered number: 04179936)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Eclipse Support Services Limited is a private company, limited by shares , registered in England and Wales. 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 as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable of the company investigation and security consultancy activities and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.

The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost
Plant and machinery - 25% on cost
Computer equipment - 25% on cost

Tangible fixed assets are carried at cost less accumulated depreciation and accumulated impairment losses.

On disposal, the difference between the net disposal proceeds and the carrying amount of the item sold is recognised in profit or loss.

Stocks
Stocks are measured at the lower of cost and selling price less cost to complete and sell.

Cost is calculated on a first in, first out basis and includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

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.

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.

Eclipse Support Services Limited (Registered number: 04179936)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

2. ACCOUNTING POLICIES - continued

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date.

Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Impairment of non-financial assets
At each reporting date non-financial assets not carried at fair value, like goodwill and plant, property and equipment, are reviewed to determine whether there is an indication that an asset may be impaired. If there is an indication of possible impairment, the recoverable amount of any asset or group of related assets, which is the higher of value in use and the fair value less cost to sell, is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in profit or loss.

Stocks are also assessed for impairment at each reporting date. The carrying amount of each item of stock, or group of similar items, is compared with its selling price less costs to complete and sell. If an item of stock or group of similar items is impaired, its carrying amount is reduced to selling price less costs to complete and sell, and an impairment loss is recognised immediately in profit or loss.

If an impairment loss is subsequently reversed, the carrying amount of the asset or group of related assets is increased to the revised estimate of its recoverable amount, but not to exceed the amount that would have been determined had no impairment loss been recognised for the asset or group of related assets in prior periods. A reversal of an impairment loss is recognised immediately in profit or loss.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

Eclipse Support Services Limited (Registered number: 04179936)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST OR VALUATION
At 1 April 2023 466,450 84,196 550,646
Additions - 571 571
Revaluations 11,424 - 11,424
At 31 March 2024 477,874 84,767 562,641
DEPRECIATION
At 1 April 2023 70,785 73,841 144,626
Charge for year 7,089 5,675 12,764
At 31 March 2024 77,874 79,516 157,390
NET BOOK VALUE
At 31 March 2024 400,000 5,251 405,251
At 31 March 2023 395,665 10,355 406,020

Cost or valuation at 31 March 2024 is represented by:

Plant and
Land and machinery
buildings etc Totals
£    £    £   
Valuation in 2019 116,695 - 116,695
Valuation in 2020 154,335 - 154,335
Valuation in 2021 (45,665 ) - (45,665 )
Valuation in 2022 (45,665 ) - (45,665 )
Valuation in 2024 11,424 - 11,424
Cost 286,750 84,767 371,517
477,874 84,767 562,641

The property was last valued by the directors on an open market basis at 31 March 2024.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 25,117 31,599
Other debtors 231,162 220,054
256,279 251,653

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans and overdrafts 30,637 13,675
Trade creditors 4,165 8,349
Taxation and social security 16,359 11,109
Other creditors 16,021 15,981
67,182 49,114

Eclipse Support Services Limited (Registered number: 04179936)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans 316,167 366,167
Other creditors 86,682 62,844
402,849 429,011

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 304,499 304,499

8. SECURED DEBTS

The following secured debts are included within creditors:

31.3.24 31.3.23
£    £   
Bank loan 304,499 304,499

The bank loan is secured against the investment property held by the company.

9. RESERVES
Non
distributable
reserves
£   
At 1 April 2023 158,183
Revaluation 10,599

At 31 March 2024 168,782

10. RELATED PARTY DISCLOSURES

Included in debtors at the balance sheet date is an amount of £230,364 (2023 - £214,500) due from Nimbus Rental Limited, a company controlled by the directors.

Included in creditors at the balance sheet date is an amount of £86,682 (2023 - £102,844) due to the directors. No interest was paid on this balance during the year.