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REGISTERED NUMBER: SC255505 (Scotland)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 SEPTEMBER 2023 TO 30 JUNE 2024

FOR

EKLIPSE LTD.

EKLIPSE LTD. (REGISTERED NUMBER: SC255505)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 SEPTEMBER 2023 TO 30 JUNE 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


EKLIPSE LTD.

COMPANY INFORMATION
FOR THE PERIOD 1 SEPTEMBER 2023 TO 30 JUNE 2024







DIRECTORS: G J Forrester
D Penny





REGISTERED OFFICE: 23 Woodburn Crescent
Aberdeen
AB15 8JX





REGISTERED NUMBER: SC255505 (Scotland)

EKLIPSE LTD. (REGISTERED NUMBER: SC255505)

BALANCE SHEET
30 JUNE 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 5 - -
Tangible assets 6 10,165 8,521
10,165 8,521

CURRENT ASSETS
Debtors 7 11,588 7,973
Cash at bank and in hand 38,171 46,282
49,759 54,255
CREDITORS
Amounts falling due within one year 8 26,127 42,391
NET CURRENT ASSETS 23,632 11,864
TOTAL ASSETS LESS CURRENT
LIABILITIES

33,797

20,385

CREDITORS
Amounts falling due after more than one
year

9

(9,167

)

-

PROVISIONS FOR LIABILITIES (2,039 ) -
NET ASSETS 22,591 20,385

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 22,589 20,383
SHAREHOLDERS' FUNDS 22,591 20,385

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 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.

EKLIPSE LTD. (REGISTERED NUMBER: SC255505)

BALANCE SHEET - continued
30 JUNE 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 28 March 2025 and were signed on its behalf by:




D Penny - Director



G J Forrester - Director


EKLIPSE LTD. (REGISTERED NUMBER: SC255505)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 SEPTEMBER 2023 TO 30 JUNE 2024

1. STATUTORY INFORMATION

Eklipse Ltd. is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

The presentation currency of the financial statements is the Pound Sterling (£). Monetary amounts in these financial statements are rounded to the nearest pound.

Going Concern
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Significant judgements and estimates
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The directors consider that there are no estimates and underlying assumptions which have a significant risk of causing a material adjustment to the carrying amount of the assets and liabilities.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 10% on reducing balance


EKLIPSE LTD. (REGISTERED NUMBER: SC255505)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 SEPTEMBER 2023 TO 30 JUNE 2024

3. ACCOUNTING POLICIES - continued
Taxation
Taxation for the period 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 period 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held in call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 (2023 - 5 ) .

5. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2023
and 30 June 2024 12,267
AMORTISATION
At 1 September 2023
and 30 June 2024 12,267
NET BOOK VALUE
At 30 June 2024 -
At 31 August 2023 -

EKLIPSE LTD. (REGISTERED NUMBER: SC255505)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 SEPTEMBER 2023 TO 30 JUNE 2024

6. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2023 118,335
Additions 2,384
At 30 June 2024 120,719
DEPRECIATION
At 1 September 2023 109,814
Charge for period 740
At 30 June 2024 110,554
NET BOOK VALUE
At 30 June 2024 10,165
At 31 August 2023 8,521

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed by group undertakings 9,860 -
Other debtors 1,728 7,973
11,588 7,973

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 27,500
Trade creditors 5,015 1,595
Taxation and social security 6,927 7,048
Other creditors 4,185 6,248
26,127 42,391

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 9,167 -

10. ULTIMATE CONTROLLING PARTY

The company was controlled throughout the current year by DPGF Limited, a company registered in Scotland, by virtue of the fact that it owns all of the company's Ordinary share capital.

There is no ultimate controlling party.