Eclipse Creative Consultants Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 02475077 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

FOR

ECLIPSE CREATIVE CONSULTANTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J M Astbury

SECRETARY:

J M Astbury

REGISTERED OFFICE:

3 Hilliards Court

Chester Business Park

Chester

Cheshire

CH4 9QP

REGISTERED NUMBER:

02475077 (England and Wales)

ACCOUNTANTS:

M. D. Coxey and Co. Limited

10 Nicholas Street

Chester

CH1 2NX

BANKERS:

National Westminster Bank

Bolton Customer Service Centre

De Havilland Way

Horwich

Bolton

BL6 4YU

FIXED ASSETS

Tangible assets

4

18,752

31,235

Investments

5

8,127

13,415

26,879

44,650

CURRENT ASSETS

Stocks

6

5,986

12,018

Debtors

7

160,331

175,703

Cash at bank and in hand

81,963

63,931

248,280

251,652

CREDITORS

Amounts falling due within one year

8

214,112

227,505

NET CURRENT ASSETS

34,168

24,147

TOTAL ASSETS LESS CURRENT
LIABILITIES

61,047

68,797

CREDITORS

Amounts falling due after more than one
year

9

-

(4,136

)

PROVISIONS FOR LIABILITIES

10

-

(1,448

)

NET ASSETS

61,047

63,213

CAPITAL AND RESERVES

Called up share capital

11

7,500

Retained earnings

53,547

55,713

SHAREHOLDERS' FUNDS

61,047

63,213

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 8th July 2026 and were signed by:

J M Astbury - Director

1.	STATUTORY INFORMATION

Eclipse Creative Consultants 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 16 (2024 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

COST

At 1st January 2025

54,579

6,623

30,400

91,602

Additions

-

207

-

207

Disposals

-

(7,500

)

(7,500

)

At 31st December 2025

54,579

6,830

22,900

84,309

DEPRECIATION

At 1st January 2025

44,166

6,041

10,160

60,367

Charge for year

6,495

119

3,840

10,454

Eliminated on disposal

-

(5,264

)

(5,264

)

At 31st December 2025

50,661

6,160

8,736

65,557

NET BOOK VALUE

At 31st December 2025

3,918

670

14,164

18,752

At 31st December 2024

10,413

582

20,240

31,235

5.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

31.12.25

31.12.24

£

Bloodstock

8,127

13,415

6.

STOCKS

31.12.25

31.12.24

£

Stocks

5,986

12,018

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade debtors

142,459

162,057

Directors' current accounts

4,790

4,464

Deferred tax asset

Accelerated capital allowances

662

-

Prepayments

12,420

9,182

160,331

175,703

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Bank loans and overdrafts

16,064

23,148

Trade creditors

49,946

58,686

Tax

18,742

15,953

Social security and other taxes

28,277

10,940

VAT

71,966

79,097

Other creditors

17,946

13,105

Pension control

-

1,036

Accrued expenses

11,171

25,540

214,112

227,505

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.12.25

31.12.24

£

Bank loans - 1-2 years

-

4,136

10.	PROVISIONS FOR LIABILITIES

31.12.24

£

Deferred tax

Accelerated capital allowances

1,448

Deferred

tax

£

Balance at 1st January 2025

1,448

Movement in the year due to:

changes in tax allowances

(2,110

)

changes in tax rates

Balance at 31st December 2025

(662

)

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

7,500

Ordinary

1

7,500

12.	CAPITAL COMMITMENTS

31.12.25

31.12.24

£

Contracted but not provided for in the

financial statements

-

13.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st December 2025 and 31st December 2024:

31.12.25

31.12.24

£

J M Astbury

Balance outstanding at start of year

4,464

(29,127

)

Amounts advanced

39,732

47,932

Amounts repaid

(39,406

)

(14,341

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

4,790

4,464

14.	ULTIMATE CONTROLLING PARTY

The controlling party is J M Astbury.