Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 07768373 Mr PAUL LEAT Mrs J LEAT iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07768373 2025-03-31 07768373 2026-03-31 07768373 2025-04-01 2026-03-31 07768373 frs-core:CurrentFinancialInstruments 2026-03-31 07768373 frs-core:ComputerEquipment 2026-03-31 07768373 frs-core:ComputerEquipment 2025-04-01 2026-03-31 07768373 frs-core:ComputerEquipment 2025-03-31 07768373 frs-core:FurnitureFittings 2026-03-31 07768373 frs-core:FurnitureFittings 2025-04-01 2026-03-31 07768373 frs-core:FurnitureFittings 2025-03-31 07768373 frs-core:MotorVehicles 2026-03-31 07768373 frs-core:MotorVehicles 2025-04-01 2026-03-31 07768373 frs-core:MotorVehicles 2025-03-31 07768373 frs-core:ShareCapital 2026-03-31 07768373 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 07768373 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 07768373 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 07768373 frs-bus:SmallEntities 2025-04-01 2026-03-31 07768373 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 07768373 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 07768373 frs-bus:Director1 2025-04-01 2026-03-31 07768373 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 07768373 frs-countries:EnglandWales 2025-04-01 2026-03-31 07768373 2024-03-31 07768373 2025-03-31 07768373 2024-04-01 2025-03-31 07768373 frs-core:CurrentFinancialInstruments 2025-03-31 07768373 frs-core:ShareCapital 2025-03-31 07768373 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 07768373
ECLIPSE II PEST CONTROL LIMITED
Unaudited Financial Statements
For The Year Ended 31 March 2026
CHRIS ATKINS SERVICES ONE LIMITED
Office C310 Access Self Storage,
20 Bugsby's Way
Charlton, London
SE7 7SF
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 07768373
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,502 6,634
5,502 6,634
CURRENT ASSETS
Debtors 5 (2 ) 5,673
Cash at bank and in hand 7,832 15,130
7,830 20,803
Creditors: Amounts Falling Due Within One Year 6 (4,561 ) (4,799 )
NET CURRENT ASSETS (LIABILITIES) 3,269 16,004
TOTAL ASSETS LESS CURRENT LIABILITIES 8,771 22,638
NET ASSETS 8,771 22,638
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 8,770 22,637
SHAREHOLDERS' FUNDS 8,771 22,638
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr PAUL LEAT
Director
30/05/2026
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
ECLIPSE II PEST CONTROL LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 07768373 . The registered office is 38 NEWPARK ROAD, BENFLEET, ESSEX, SS7 5UT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25%
Fixtures & Fittings 25%
Computer Equipment 25%
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 2
Page 3
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2026 2025
Office and administration 1 1
1 1
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2025 26,393 165 2,035 28,593
Additions 526 - - 526
As at 31 March 2026 26,919 165 2,035 29,119
Depreciation
As at 1 April 2025 20,861 72 1,026 21,959
Provided during the period 1,383 23 252 1,658
As at 31 March 2026 22,244 95 1,278 23,617
Net Book Value
As at 31 March 2026 4,675 70 757 5,502
As at 1 April 2025 5,532 93 1,009 6,634
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors - 1,054
Other debtors - CIS Tax Deduction (2 ) 4,619
(2 ) 5,673
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Corporation tax 4 89
Other taxes and social security 133 144
Net wages - 1,042
Accruals and deferred income 1,300 1,250
Director's loan account 3,124 2,274
4,561 4,799
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1 1
Page 3