REGISTERED NUMBER: 06726355 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Eclipse Car Sales Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R C Bendy

Mrs C D Bendy

SECRETARY:

Mrs C D Bendy

REGISTERED OFFICE:

89 Main Road Colden Common

Winchester

Hampshire

SO21 1RP

REGISTERED NUMBER:

06726355 (England and Wales)

ACCOUNTANTS:

Ency Associates

Chartered Certified Accountants

Printware Court

Cumberland Business Centre

Northumberland Road

Portsmouth

Hampshire

PO5 1DS

FIXED ASSETS

Tangible assets

4

784,164

123,954

CURRENT ASSETS

Stocks

2,622,353

2,251,449

Debtors

5

173,469

111,771

Cash at bank

18,203

58,515

2,814,025

2,421,735

CREDITORS

Amounts falling due within one year

6

2,037,291

1,738,486

NET CURRENT ASSETS

776,734

683,249

TOTAL ASSETS LESS CURRENT LIABILITIES

1,560,898

807,203

CREDITORS

Amounts falling due after more than one year

7

(1,215,762

)

(597,612

)

PROVISIONS FOR LIABILITIES

(17,652

)

(17,052

)

NET ASSETS

327,484

192,539

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

327,384

192,439

SHAREHOLDERS' FUNDS

327,484

192,539

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 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 11 September 2026 and were signed on its behalf by:

R C Bendy - Director

1.	STATUTORY INFORMATION

Eclipse Car Sales 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.

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.

Short leasehold

-

25% on cost

Plant & machinery

-

20% on reducing balance

Fixtures & fittings

-

15% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

33% on cost

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 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 19 (2024 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Short

Plant &

property

leasehold

machinery

£

£

£

COST

At 1 January 2025

-

138,451

74,024

Additions

677,224

-

6,866

At 31 December 2025

677,224

138,451

80,890

DEPRECIATION

At 1 January 2025

-

82,703

39,488

Charge for year

-

26,796

7,181

At 31 December 2025

-

109,499

46,669

NET BOOK VALUE

At 31 December 2025

677,224

28,952

34,221

At 31 December 2024

-

55,748

34,536

Fixtures

Motor

Computer

& fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2025

52,238

29,154

33,533

327,400

Additions

3,490

9,000

8,572

705,152

At 31 December 2025

55,728

38,154

42,105

1,032,552

DEPRECIATION

At 1 January 2025

34,947

18,705

27,603

203,446

Charge for year

3,022

2,540

5,403

44,942

At 31 December 2025

37,969

21,245

33,006

248,388

NET BOOK VALUE

At 31 December 2025

17,759

16,909

9,099

784,164

At 31 December 2024

17,291

10,449

5,930

123,954

Included in cost of land and buildings is freehold land of £ 677,224 (2024 - £ 0 ) which is not depreciated.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

55,368

59,012

Amounts owed by group undertakings

114,538

13,856

Other debtors

3,563

38,903

173,469

111,771

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

135,601

144,792

Hire purchase contracts (see note 8)

-

2,500

Trade creditors

553,579

673,325

Taxation and social security

141,297

163,816

Other creditors

1,206,814

754,053

2,037,291

1,738,486

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

765,762

152,083

Other creditors

450,000

445,529

1,215,762

597,612

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

461,670

-

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31.12.25

31.12.24

£

£

Net obligations repayable:

Within one year

-

2,500

Non-cancellable

operating leases

31.12.25

31.12.24

£

£

Within one year

3,900

3,900

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Bank loans

901,363

296,875

Other creditors

986,738

737,083

1,888,101

1,033,958

The bank borrowings are secured by a debenture over the assets in the company.

£986,738 (2024 - £737,083) of the other creditors are secured on the stock of the company.