REGISTERED NUMBER: 06513189 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

ECLIPSE BUSINESS MEDIA LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R A Kafato

REGISTERED OFFICE:

Unit 6 Woodview

Bull Lane Industrial Estate

Bull Lane, Acton

Sudbury

Suffolk

CO10 0FD

REGISTERED NUMBER:

06513189 (England and Wales)

ACCOUNTANTS:

Seago and Stopps

Chartered Certified Accountants

61 Station Road

Sudbury

Suffolk

CO10 2SP

FIXED ASSETS

1,338,480

Intangible assets

4

1,161,085

CURRENT ASSETS

552,981

Debtors

5

254,159

141,371

Cash at bank

153,900

694,352

408,059

CREDITORS

496,946

Amounts falling due within one year

6

283,181

197,406

NET CURRENT ASSETS

124,878

1,535,886

TOTAL ASSETS LESS CURRENT LIABILITIES

1,285,963

CAPITAL AND RESERVES

10,000

Called up share capital

10,000

88,000

Share premium

88,000

1,338,480

Fair value reserve

7

1,161,085

99,406

Retained earnings

26,878

1,535,886

1,285,963

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 7 May 2026 and were signed by:

R A Kafato - Director

1.	STATUTORY INFORMATION

Eclipse Business Media 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents the value of work completed during the year, by reference to invoiced sales and the movement between opening and closing trade debtor balances and deferred income.

Goodwill

Goodwill is being amortised over a period of ten years, being its estimated useful economic life.

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.

Financial instruments

The company enters into basic financial instrument transactions, as appropriate and as and when required, that result in the recognition of financial assets and liabilities within the financial statements such as trade and other accounts receivable and payable, bank loans and hire purchase and lease contracts.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

1,773,948

AMORTISATION

At 1 January 2025

435,468

Charge for year

177,395

At 31 December 2025

612,863

NET BOOK VALUE

At 31 December 2025

1,161,085

At 31 December 2024

1,338,480

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

110,174

147,492

Amounts owed by group undertakings

103,043

378,373

Other debtors

40,942

27,116

254,159

552,981

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

1

1,385

Taxation and social security

2,418

41,497

Other creditors

280,762

454,064

283,181

496,946

7.

RESERVES

Fair

value

reserve

£

At 1 January 2025

1,338,480

Transfer for amortisation

(177,395

)

At 31 December 2025

1,161,085

8.	ULTIMATE CONTROLLING PARTY

The controlling party is R A Kafato.