Eclipse Developments (Scotland) Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: SC336899 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

Eclipse Developments (Scotland) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J I Haq

REGISTERED OFFICE:

Unit 3, 37 Rosyth Road

Morris Park

Glasgow

G5 0YE

REGISTERED NUMBER:

SC336899 (Scotland)

ACCOUNTANTS:

KPP Glasgow South Ltd

Chartered Certified Accountants

Unit 3 , 37 Rosyth Road

Morris Park

Glasgow

G5 0YE

FIXED ASSETS

Intangible assets

4

206

20,980

Tangible assets

5

43,805

32,417

44,011

53,397

CURRENT ASSETS

Debtors

6

221,387

221,409

Cash at bank

854,394

682,117

1,075,781

903,526

CREDITORS

Amounts falling due within one year

7

262,949

184,616

NET CURRENT ASSETS

812,832

718,910

TOTAL ASSETS LESS CURRENT
LIABILITIES

856,843

772,307

PROVISIONS FOR LIABILITIES

8

3,081

1,418

NET ASSETS

853,762

770,889

CAPITAL AND RESERVES

Called up share capital

9

100

Retained earnings

10

853,662

770,789

SHAREHOLDERS' FUNDS

853,762

770,889

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 28 July 2026 and were signed by:

J I Haq - Director

1.	STATUTORY INFORMATION

Eclipse Developments (Scotland) Ltd is a private company, limited by shares , registered in Scotland. 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.

Goodwill

Goodwill is being written off over 5 years.

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.

Formation expenses are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

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

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

15% on reducing balance

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 12 (2025 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Formation

Goodwill

expenses

Totals

£

COST

At 1 February 2025

and 31 January 2026

156,893

206

157,099

AMORTISATION

At 1 February 2025

136,119

-

136,119

Amortisation for year

20,774

-

20,774

At 31 January 2026

156,893

-

156,893

NET BOOK VALUE

At 31 January 2026

-

206

At 31 January 2025

20,774

206

20,980

5.	TANGIBLE FIXED ASSETS

Fixtures

Property

and

Motor

Computer

improvements

fittings

vehicles

equipment

Totals

£

COST

At 1 February 2025

11,518

37,971

30,345

5,113

84,947

Additions

-

1,300

26,000

4,714

32,014

Disposals

-

(20,549

)

-

(20,549

)

At 31 January 2026

11,518

39,271

35,796

9,827

96,412

DEPRECIATION

At 1 February 2025

-

32,591

16,155

3,784

52,530

Charge for year

-

1,002

7,158

907

9,067

Eliminated on disposal

-

(8,990

)

-

(8,990

)

At 31 January 2026

-

33,593

14,323

4,691

52,607

NET BOOK VALUE

At 31 January 2026

11,518

5,678

21,473

5,136

43,805

At 31 January 2025

11,518

5,380

14,190

1,329

32,417

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Income tax deducted from gross

interest received

21

Other debtors

16,000

Eclipse Developments Glasgow

179,035

Homes Connected Ltd

24,295

24,136

Prepaid charges

2,036

2,217

221,387

221,409

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Creditors & accrued charges

13,839

12,002

Client deposits

165,601

116,111

Tax

34,464

20,611

Social security and other taxes

8,384

6,695

VAT

24,558

13,417

Directors' current accounts

16,103

15,780

262,949

184,616

8.	PROVISIONS FOR LIABILITIES

31.1.26

31.1.25

£

Deferred tax

3,081

1,418

Deferred

tax

£

Balance at 1 February 2025

1,418

Provided during year

1,663

Balance at 31 January 2026

3,081

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

100

Ordinary

1

100

10.

RESERVES

Retained

earnings

£

At 1 February 2025

770,789

Profit for the year

82,873

At 31 January 2026

853,662