Company registration number 12402632 (England and Wales)
ECLIPSE DENTAL ENGINEERING LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
PAGES FOR FILING WITH REGISTRAR
ECLIPSE DENTAL ENGINEERING LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
ECLIPSE DENTAL ENGINEERING LTD
BALANCE SHEET
AS AT
31 DECEMBER 2024
31 December 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Intangible assets
4
104,830
120,060
Tangible assets
5
152,868
144,438
257,698
264,498
Current assets
Stocks
283,395
257,519
Debtors
6
1,391,353
734,917
Cash at bank and in hand
1,232,896
1,298,678
2,907,644
2,291,114
Creditors: amounts falling due within one year
7
(2,292,947)
(1,508,501)
Net current assets
614,697
782,613
Total assets less current liabilities
872,395
1,047,111
Provisions for liabilities
(31,736)
(34,402)
Net assets
840,659
1,012,709
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
840,559
1,012,609
Total equity
840,659
1,012,709
ECLIPSE DENTAL ENGINEERING LTD
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2024
31 December 2024
- 2 -

For the financial year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 5 September 2025 and are signed on its behalf by:
Mr J M Boyt
Director
Company registration number 12402632 (England and Wales)
ECLIPSE DENTAL ENGINEERING LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
- 3 -
1
Accounting policies
Company information

Eclipse Dental Engineering Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 45 Laker Rd, Chatham, Rochester, Kent, ME1 3QX.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

1.4
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Software
Straight Line 20%
1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% on reducing balance
Fixtures and fittings
20% on reducing balance
Motor vehicles
30% on reducing balance
ECLIPSE DENTAL ENGINEERING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 4 -

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply.

1.7
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.8
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at 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.

1.9
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

1.10
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.11
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

ECLIPSE DENTAL ENGINEERING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 5 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.12
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.13
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.14
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.15
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Judgements and key sources of estimation uncertainty

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.

ECLIPSE DENTAL ENGINEERING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 6 -
3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
16
12
4
Intangible fixed assets
Goodwill
Other
Total
£
£
£
Cost
At 1 January 2024
200,000
-
0
200,000
Additions
-
0
5,000
5,000
At 31 December 2024
200,000
5,000
205,000
Amortisation and impairment
At 1 January 2024
79,940
-
0
79,940
Amortisation charged for the year
20,000
230
20,230
At 31 December 2024
99,940
230
100,170
Carrying amount
At 31 December 2024
100,060
4,770
104,830
At 31 December 2023
120,060
-
0
120,060
5
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
Cost
At 1 January 2024
8,414
26,441
286,646
321,501
Additions
-
0
9,053
57,373
66,426
At 31 December 2024
8,414
35,494
344,019
387,927
Depreciation and impairment
At 1 January 2024
5,510
11,848
159,705
177,063
Depreciation charged in the year
725
4,105
53,166
57,996
At 31 December 2024
6,235
15,953
212,871
235,059
Carrying amount
At 31 December 2024
2,179
19,541
131,148
152,868
At 31 December 2023
2,904
14,593
126,941
144,438
ECLIPSE DENTAL ENGINEERING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 7 -
6
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
768,811
543,698
Other debtors
622,542
191,219
1,391,353
734,917
7
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
222,145
101,783
Taxation and social security
461,172
386,909
Other creditors
1,609,630
1,019,809
2,292,947
1,508,501
9
Related Party Disclosures

Included within other creditors are loans from directors, totalling £421,083 (2023 - £187,536). A market rate of interest is charged on these loans.

Also, included within creditors is a loan from the company's parent undertaking of £481,603 (2023 - £5 02,6 01). The loan has been made on an interest free basis and has no fixed date for repayment.

Included within other debtors are loans availed to directors, totalling £ 459363 (2023 - £172,909).

2024-12-31 2024-01-01 false false false 05 September 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity Mr C M Boyt Mr J M Boyt Mr R W Boyt Mr T W J Boyt 12402632 2024-01-01 2024-12-31 12402632 2024-12-31 12402632 2023-12-31 12402632 core:NetGoodwill 2024-12-31 12402632 core:IntangibleAssetsOtherThanGoodwill 2024-12-31 12402632 core:NetGoodwill 2023-12-31 12402632 core:IntangibleAssetsOtherThanGoodwill 2023-12-31 12402632 core:PlantMachinery 2024-12-31 12402632 core:FurnitureFittings 2024-12-31 12402632 core:MotorVehicles 2024-12-31 12402632 core:PlantMachinery 2023-12-31 12402632 core:FurnitureFittings 2023-12-31 12402632 core:MotorVehicles 2023-12-31 12402632 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 12402632 core:CurrentFinancialInstruments core:WithinOneYear 2023-12-31 12402632 core:CurrentFinancialInstruments 2024-12-31 12402632 core:CurrentFinancialInstruments 2023-12-31 12402632 core:ShareCapital 2024-12-31 12402632 core:ShareCapital 2023-12-31 12402632 core:RetainedEarningsAccumulatedLosses 2024-12-31 12402632 core:RetainedEarningsAccumulatedLosses 2023-12-31 12402632 bus:Director2 2024-01-01 2024-12-31 12402632 core:Goodwill 2024-01-01 2024-12-31 12402632 core:IntangibleAssetsOtherThanGoodwill 2024-01-01 2024-12-31 12402632 core:ComputerSoftware 2024-01-01 2024-12-31 12402632 core:PlantMachinery 2024-01-01 2024-12-31 12402632 core:FurnitureFittings 2024-01-01 2024-12-31 12402632 core:MotorVehicles 2024-01-01 2024-12-31 12402632 2023-01-01 2023-12-31 12402632 core:NetGoodwill 2023-12-31 12402632 core:IntangibleAssetsOtherThanGoodwill 2023-12-31 12402632 2023-12-31 12402632 core:NetGoodwill 2024-01-01 2024-12-31 12402632 core:PlantMachinery 2023-12-31 12402632 core:FurnitureFittings 2023-12-31 12402632 core:MotorVehicles 2023-12-31 12402632 core:WithinOneYear 2024-12-31 12402632 core:WithinOneYear 2023-12-31 12402632 bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 12402632 bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 12402632 bus:FRS102 2024-01-01 2024-12-31 12402632 bus:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 12402632 bus:Director1 2024-01-01 2024-12-31 12402632 bus:Director3 2024-01-01 2024-12-31 12402632 bus:Director4 2024-01-01 2024-12-31 12402632 bus:FullAccounts 2024-01-01 2024-12-31 xbrli:pure xbrli:shares iso4217:GBP