Caseware UK (AP4) 2024.0.164 2024.0.164 22024-01-01falseNo description of principal activity3truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false NI686527 2024-01-01 2024-12-31 NI686527 2023-01-01 2023-12-31 NI686527 2024-12-31 NI686527 2023-12-31 NI686527 c:Director3 2024-01-01 2024-12-31 NI686527 d:CurrentFinancialInstruments 2024-12-31 NI686527 d:CurrentFinancialInstruments 2023-12-31 NI686527 d:Non-currentFinancialInstruments 2024-12-31 NI686527 d:Non-currentFinancialInstruments 2023-12-31 NI686527 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 NI686527 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 NI686527 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 NI686527 d:Non-currentFinancialInstruments d:AfterOneYear 2023-12-31 NI686527 d:ShareCapital 2024-12-31 NI686527 d:ShareCapital 2023-12-31 NI686527 d:RetainedEarningsAccumulatedLosses 2024-12-31 NI686527 d:RetainedEarningsAccumulatedLosses 2023-12-31 NI686527 c:OrdinaryShareClass1 2024-01-01 2024-12-31 NI686527 c:OrdinaryShareClass1 2024-12-31 NI686527 c:OrdinaryShareClass1 2023-12-31 NI686527 c:FRS102 2024-01-01 2024-12-31 NI686527 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 NI686527 c:FullAccounts 2024-01-01 2024-12-31 NI686527 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 NI686527 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: NI686527










Eclipse Technology Belfast Ltd








Unaudited

Financial statements

Information for filing with the registrar

For the Year Ended 31 December 2024

 
Eclipse Technology Belfast Ltd
Registered number: NI686527

Balance Sheet
As at 31 December 2024

2024
 2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
85,465
24,884

Cash at bank and in hand
 5 
14,306
47,735

  
99,771
72,619

Creditors: amounts falling due within one year
 6 
(12,684)
(10,118)

Net current assets
  
 
 
87,087
 
 
62,501

Total assets less current liabilities
  
87,087
62,501

Creditors: amounts falling due after more than one year
 7 
(1,163)
(1,163)

  

Net assets
  
85,924
61,338


Capital and reserves
  

Called up share capital 
 9 
100
100

Profit and loss account
  
85,824
61,238

Total Equity
  
85,924
61,338


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Eclipse Technology Belfast Ltd
Registered number: NI686527

Balance Sheet (continued)
As at 31 December 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 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 on 21 August 2025.




James Stremme
Director

The notes on pages 3 to 6 form part of these financial statements.

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Eclipse Technology Belfast Ltd
 

 
Notes to the Financial Statements
For the Year Ended 31 December 2024

1.


General information

Eclipse Technology Belfast Ltd is a private limited company limited by shares incorporated in Northern Ireland. The registration number and address of the registered office are given in the company section of these financial statements. The principal activity for Eclipse Technology Belfast Ltd is business and domestic software development.

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 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 judgement in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

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Eclipse Technology Belfast Ltd
 

 
Notes to the Financial Statements
For the Year Ended 31 December 2024

2.Accounting policies (continued)

 
2.4

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.


 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the year was 4 (2023 - 3).


4.


Debtors: amounts falling due within one year

2024
 2023
£
£


Trade debtors
40,000
-

Other debtors
3,530
2,715

Tax recoverable
41,935
22,169

85,465
24,884


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Eclipse Technology Belfast Ltd
 

 
Notes to the Financial Statements
For the Year Ended 31 December 2024

5.


Cash and cash equivalents

2024
 2023
£
£

Cash at bank and in hand
14,306
47,735



6.


Creditors: amounts falling due within one year

2024
 2023
£
£

Trade creditors
540
540

Other taxation and social security
4,512
4,555

Accruals and deferred income
7,632
5,023

12,684
10,118



7.


Creditors: amounts falling due after more than one year

2024
 2023
£
£

Amounts owed to group undertakings
1,163
1,163

1,163
1,163



8.


Deferred taxation


9.


Called up share capital

2024
 2023
£
£
Authorised, allotted, called up and fully paid



10,000 (2023 - 10,000) Ordinary shares of £0.01 each
100
100



10.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company  to the fund and amounted to £9,153 (2023 - £7,478). Contributions totalling £1,692 (2023 - £1,623) were payable to the fund at the balance sheet date and are included in creditors.

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Eclipse Technology Belfast Ltd
 

 
Notes to the Financial Statements
For the Year Ended 31 December 2024

11.


Controlling party

Eclipse Technology, LLC, a company established in the USA controls 100% of the company's equity share capital and is the ultimate parent company.

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