REGISTERED NUMBER: 10676572 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Eclipse Manufacturing Solutions Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr E Crowley

Mr J M Worsley

Mrs G C Crowley

Mrs D Worsley

SECRETARY:

Mrs D Worsley

REGISTERED OFFICE:

Unit 4 Arundel Business Park

Claywheels Lane

Sheffield

South Yorkshire

S6 1LZ

REGISTERED NUMBER:

10676572 (England and Wales)

ACCOUNTANTS:

Sutton McGrath Hartley Limited

5 Westbrook Court

Sharrowvale Road

Sheffield

S11 8YZ

FIXED ASSETS

Intangible assets

4

30,000

45,000

Tangible assets

5

128,377

149,032

158,377

194,032

CURRENT ASSETS

Stocks

6

30,000

30,000

Debtors

7

470,192

318,818

Cash at bank and in hand

316,563

429,231

816,755

778,049

CREDITORS

Amounts falling due within one year

8

412,916

611,755

NET CURRENT ASSETS

403,839

166,294

TOTAL ASSETS LESS CURRENT LIABILITIES

562,216

360,326

CREDITORS

Amounts falling due after more than one year

9

-

(26,667

)

PROVISIONS FOR LIABILITIES

12

(32,094

)

(37,279

)

NET ASSETS

530,122

296,380

CAPITAL AND RESERVES

Called up share capital

13

1,002

1,002

Retained earnings

529,120

295,378

SHAREHOLDERS' FUNDS

530,122

296,380

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 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.

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 October 2025 and were signed on its behalf by:

Mr J M Worsley - Director

Mr E Crowley - Director

1.	STATUTORY INFORMATION

Eclipse Manufacturing Solutions Ltd 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.

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 2017, is being amortised evenly over its estimated useful life of ten 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

10% on cost

Computer equipment

-

33% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2024 - 21 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 August 2024

and 31 July 2025

150,000

AMORTISATION

At 1 August 2024

105,000

Amortisation for year

15,000

At 31 July 2025

120,000

NET BOOK VALUE

At 31 July 2025

30,000

At 31 July 2024

45,000

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 August 2024

282,736

4,189

19,589

306,514

Additions

980

-

2,558

3,538

At 31 July 2025

283,716

4,189

22,147

310,052

DEPRECIATION

At 1 August 2024

140,655

2,830

13,997

157,482

Charge for year

21,361

419

2,413

24,193

At 31 July 2025

162,016

3,249

16,410

181,675

NET BOOK VALUE

At 31 July 2025

121,700

940

5,737

128,377

At 31 July 2024

142,081

1,359

5,592

149,032

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

At 1 August 2024

and 31 July 2025

81,991

DEPRECIATION

At 1 August 2024

46,563

Charge for year

5,314

At 31 July 2025

51,877

NET BOOK VALUE

At 31 July 2025

30,114

At 31 July 2024

35,428

6.

STOCKS

2025

2024

£

£

Work-in-progress

30,000

30,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

446,536

297,750

Directors' current accounts

-

2

Prepayments

23,656

21,066

470,192

318,818

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

26,667

32,000

Hire purchase contracts (see note 10)

-

4,613

Trade creditors

59,095

173,518

Tax

118,008

117,031

Social security and other taxes

22,843

35,996

VAT

97,220

133,059

Other creditors

38,434

47,416

Directors' current accounts

47,149

64,622

Accrued expenses

3,500

3,500

412,916

611,755

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

-

26,667

10.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Net obligations repayable:

Within one year

-

4,613

Non-cancellable

operating leases

2025

2024

£

£

Within one year

25,212

28,771

11.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

-

4,613

12.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

32,094

37,279

Deferred tax

£

Balance at 1 August 2024

37,279

Provided during year

(5,185

)

Balance at 31 July 2025

32,094

13.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000

Ordinary

£1

1,000

1,000

1

Ordinary B

£1

1

1

1

Ordinary C

£1

1

1

1,002

1,002