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Registration number: 06812723

Eclipse Software Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2025

Eclipse Software Ltd

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 9

Eclipse Software Ltd

Company Information

Directors | Mr Andrew Martyn A M Cunningham Mr Steven James Logan

Company secretary | ABC Secretaries Limited

Registered office | 10th Floor 111 Piccadilly Ducie Street Manchester M1 2HY

Accountants | Kajaine Kafton LLP Chartered Accountants42-46 Station Road Edgware Middlesex HA8 7AB

Eclipse Software Ltd

(Registration number: 06812723)
Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 18,817 | 21,801
Current assets |  |  |
Debtors | 6 | 388,677 | 389,133
Cash at bank and in hand |  | 226,112 | 788,681
|  | 614,789 | 1,177,814
Creditors: Amounts falling due within one year | 7 | (208,546) | (327,944)
Net current assets |  | 406,243 | 849,870
Total assets less current liabilities |  | 425,060 | 871,671
Creditors: Amounts falling due after more than one year | 7 | (62,500) | (112,500)
Provisions for liabilities |  | (7,897) | (7,575)
Net assets |  | 354,663 | 751,596
Capital and reserves |  |  |
Called up share capital | 8 | 1,000 | 1,000
Retained earnings |  | 353,663 | 750,596
Shareholders' funds |  | 354,663 | 751,596

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Eclipse Software Ltd

(Registration number: 06812723)
Balance Sheet as at 31 March 2025

Approved and authorised by the Board on 12 November 2025 and signed on its behalf by:

......................................... Mr Steven James Logan Director

Eclipse Software Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
10th Floor
111 Piccadilly
Ducie Street
Manchester
M1 2HY
United Kingdom

These financial statements were authorised for issue by the Board on 12 November 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Eclipse Software Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures and fittings | 20% per annum on reducing balance
Office equipment | 25% per annum on reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | over 3 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Eclipse Software Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Provisions

Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 26 (2024 - 26).

Eclipse Software Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 April 2024 | 35,054 | 35,054
At 31 March 2025 | 35,054 | 35,054
Amortisation
At 1 April 2024 | 35,054 | 35,054
At 31 March 2025 | 35,054 | 35,054
Carrying amount
At 31 March 2025 | - | -

5 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 April 2024 | 93,403 | 93,403
Additions | 1,721 | 1,721
At 31 March 2025 | 95,124 | 95,124
Depreciation
At 1 April 2024 | 71,602 | 71,602
Charge for the year | 4,705 | 4,705
At 31 March 2025 | 76,307 | 76,307
Carrying amount
At 31 March 2025 | 18,817 | 18,817
At 31 March 2024 | 21,801 | 21,801

Eclipse Software Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 138,986 | 243,362
Prepayments | 71,720 | 143,815
Other debtors | 177,971 | 1,956
| 388,677 | 389,133

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Bank loans and overdrafts | 9 | 240 | 12
Trade creditors |  | 87,548 | 179,379
Taxation and social security |  | 112,750 | 138,482
Other creditors |  | - | 36
Accrued expenses |  | 8,008 | 10,035
|  | 208,546 | 327,944
Due after one year |  |  |
Loans and borrowings | 9 | 62,500 | 112,500

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 9 | 62,500 | 112,500

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary Shares of £1 each | 1,000 | 1,000 | 1,000 | 1,000

Eclipse Software Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

9 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | 62,500 | 112,500

Current loans and borrowings

| 2025 £ | 2024 £
Bank overdrafts | 240 | 12