REGISTERED NUMBER: 04179936 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Eclipse Support Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

P J Old

Mrs J Old

SECRETARY:

Mrs J Old

REGISTERED OFFICE:

32 Albany Road

Fleet

Hampshire

GU51 3LY

REGISTERED NUMBER:

04179936 (England and Wales)

ACCOUNTANTS:

Blackwood Futcher & Co.

Chartered Accountants

9 St George's Yard

Farnham

Surrey

GU9 7LW

FIXED ASSETS

Tangible assets

4

396,219

405,251

CURRENT ASSETS

Debtors

5

272,015

256,279

Cash at bank

4,224

16

276,239

256,295

CREDITORS

Amounts falling due within one year

6

67,237

67,182

NET CURRENT ASSETS

209,002

189,113

TOTAL ASSETS LESS CURRENT LIABILITIES

605,221

594,364

CREDITORS

Amounts falling due after more than one year

7

(404,019

)

(402,849

)

PROVISIONS FOR LIABILITIES

(27,049

)

(22,220

)

NET ASSETS

174,153

169,295

CAPITAL AND RESERVES

Called up share capital

100

100

Non distributable reserves

9

163,761

168,782

Retained earnings

10,292

413

SHAREHOLDERS' FUNDS

174,153

169,295

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 2 September 2025 and were signed on its behalf by:

P J Old - Director

1.	STATUTORY INFORMATION

Eclipse Support Services Limited 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable of the company investigation and security consultancy activities and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.

The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% on cost

Plant and machinery

-

25% on cost

Computer equipment

-

25% on cost

Tangible fixed assets are carried at cost less accumulated depreciation and accumulated impairment losses.

On disposal, the difference between the net disposal proceeds and the carrying amount of the item sold is recognised in profit or loss.

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.

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.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date.

Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Impairment of non-financial assets

At each reporting date non-financial assets not carried at fair value, like goodwill and plant, property and equipment, are reviewed to determine whether there is an indication that an asset may be impaired. If there is an indication of possible impairment, the recoverable amount of any asset or group of related assets, which is the higher of value in use and the fair value less cost to sell, is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in profit or loss.

Stocks are also assessed for impairment at each reporting date. The carrying amount of each item of stock, or group of similar items, is compared with its selling price less costs to complete and sell. If an item of stock or group of similar items is impaired, its carrying amount is reduced to selling price less costs to complete and sell, and an impairment loss is recognised immediately in profit or loss.

If an impairment loss is subsequently reversed, the carrying amount of the asset or group of related assets is increased to the revised estimate of its recoverable amount, but not to exceed the amount that would have been determined had no impairment loss been recognised for the asset or group of related assets in prior periods. A reversal of an impairment loss is recognised immediately in profit or loss.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 1 April 2024

and 31 March 2025

477,874

84,767

562,641

DEPRECIATION

At 1 April 2024

77,874

79,516

157,390

Charge for year

7,089

1,943

9,032

At 31 March 2025

84,963

81,459

166,422

NET BOOK VALUE

At 31 March 2025

392,911

3,308

396,219

At 31 March 2024

400,000

5,251

405,251

Cost or valuation at 31 March 2025 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 2019

116,695

-

116,695

Valuation in 2020

154,335

-

154,335

Valuation in 2021

(45,665

)

-

(45,665

)

Valuation in 2022

(45,665

)

-

(45,665

)

Valuation in 2024

11,424

-

11,424

Cost

286,750

84,767

371,517

477,874

84,767

562,641

The property was last valued by the directors on an open market basis at 31 March 2025.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

19,745

25,117

Other debtors

252,270

231,162

272,015

256,279

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

10,000

30,637

Trade creditors

3,257

4,165

Taxation and social security

37,501

16,359

Other creditors

16,479

16,021

67,237

67,182

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

306,166

316,167

Other creditors

97,853

86,682

404,019

402,849

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

304,500

304,499

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Bank loan

304,500

304,499

The bank loan is secured against the investment property held by the company.

9.

RESERVES

Non

distributable

reserves

£

At 1 April 2024

168,782

Revaluation

(5,021

)

At 31 March 2025

163,761

10.	RELATED PARTY DISCLOSURES

Included in debtors at the balance sheet date is an amount of £250,864 (2024 - £230,364) due from Nimbus Rental Limited, a company controlled by the directors.

Included in creditors at the balance sheet date is an amount of £97,853 (2024 - £86,682) due to the directors. No interest was paid on this balance during the year.