IRIS Accounts Production v25.1.0.734 10461234 Board of Directors Board of Directors 1.1.24 31.12.24 31.12.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh104612342023-12-31104612342024-12-31104612342024-01-012024-12-31104612342022-12-31104612342023-01-012023-12-31104612342023-12-3110461234ns15:EnglandWales2024-01-012024-12-3110461234ns14:PoundSterling2024-01-012024-12-3110461234ns10:Director12024-01-012024-12-3110461234ns10:Director22024-01-012024-12-3110461234ns10:CompanyLimitedByGuarantee2024-01-012024-12-3110461234ns10:SmallEntities2024-01-012024-12-3110461234ns10:AuditExempt-NoAccountantsReport2024-01-012024-12-3110461234ns10:SmallCompaniesRegimeForDirectorsReport2024-01-012024-12-3110461234ns10:SmallCompaniesRegimeForAccounts2024-01-012024-12-3110461234ns10:FullAccounts2024-01-012024-12-3110461234ns10:Director32024-01-012024-12-3110461234ns10:CompanySecretary12024-01-012024-12-3110461234ns10:RegisteredOffice2024-01-012024-12-3110461234ns5:CurrentFinancialInstruments2024-12-3110461234ns5:CurrentFinancialInstruments2023-12-3110461234ns5:RetainedEarningsAccumulatedLosses2024-12-3110461234ns5:RetainedEarningsAccumulatedLosses2023-12-3110461234ns5:LandBuildings2023-12-3110461234ns5:FurnitureFittings2023-12-3110461234ns5:LandBuildings2024-01-012024-12-3110461234ns5:FurnitureFittings2024-01-012024-12-3110461234ns5:LandBuildings2024-12-3110461234ns5:FurnitureFittings2024-12-3110461234ns5:LandBuildings2023-12-3110461234ns5:FurnitureFittings2023-12-3110461234ns5:CostValuation2023-12-3110461234ns5:DisposalsRepaymentsInvestments2024-12-3110461234ns5:RevaluationsIncreaseDecreaseInInvestments2024-12-3110461234ns5:CostValuation2024-12-3110461234ns5:WithinOneYearns5:CurrentFinancialInstruments2024-12-3110461234ns5:WithinOneYearns5:CurrentFinancialInstruments2023-12-3110461234ns5:RetainedEarningsAccumulatedLosses2023-12-3110461234ns5:RetainedEarningsAccumulatedLosses2024-01-012024-12-31
REGISTERED NUMBER: 10461234 (England and Wales)





















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

ENERGY AND UTILITIES ALLIANCE (EUA)

ENERGY AND UTILITIES ALLIANCE (EUA) (REGISTERED NUMBER: 10461234)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ENERGY AND UTILITIES ALLIANCE (EUA)

COMPANY INFORMATION
for the year ended 31 December 2024







DIRECTORS: M J Foster
S A Clements
Mrs D J Mitchell





SECRETARY: Mrs S Houghton





REGISTERED OFFICE: Camden House
Warwick Road
Kenilworth
Warwickshire
CV8 1TH





REGISTERED NUMBER: 10461234 (England and Wales)





ACCOUNTANTS: Dafferns LLP
Chartered Accountants
One Eastwood
Harry Weston Road
Binley Business Park
Coventry
CV3 2UB

ENERGY AND UTILITIES ALLIANCE (EUA) (REGISTERED NUMBER: 10461234)

BALANCE SHEET
31 December 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 1,208,928 1,206,772
Investments 5 271,106 251,835
1,480,034 1,458,607

CURRENT ASSETS
Debtors 6 799,748 777,237
Cash at bank 1,395,395 1,362,084
2,195,143 2,139,321
CREDITORS
Amounts falling due within one year 7 1,714,431 1,662,658
NET CURRENT ASSETS 480,712 476,663
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,960,746

1,935,270

PROVISIONS FOR LIABILITIES 61,000 53,000
NET ASSETS 1,899,746 1,882,270

RESERVES
General Reserve 8 1,899,746 1,882,270
1,899,746 1,882,270

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the Company to obtain an audit of its financial statements for the year ended 31 December 2024 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 surplus or deficit 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.

ENERGY AND UTILITIES ALLIANCE (EUA) (REGISTERED NUMBER: 10461234)

BALANCE SHEET - continued
31 December 2024


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 10 April 2025 and were signed on its behalf by:




S A Clements - Director



M J Foster - Director


ENERGY AND UTILITIES ALLIANCE (EUA) (REGISTERED NUMBER: 10461234)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2024

1. STATUTORY INFORMATION

Energy and Utilities Alliance (EUA) is a private company, limited by guarantee, registered in England & 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 (£) and rounded to the nearest £1.

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 as modified by the revaluation of certain assets.

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
Tangible fixed assets are recognised at cost and subsequently measured under the historical cost model being cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes any direct expenditure incurred to bring the asset to its current location and condition necessary for the asset to work as intended by management.

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

Fixtures and Fittings - 20% on cost, 33.3% on cost, 35.3% on cost
Freehold property - 1% on cost

Repairs and maintenance costs are charges to the Income Statement in the period in which they are incurred.

Any gains and losses on the disposal of tangible fixed assets are recognised in the Income Statement in the year that the disposal takes place.

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.


ENERGY AND UTILITIES ALLIANCE (EUA) (REGISTERED NUMBER: 10461234)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2024

2. ACCOUNTING POLICIES - continued
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.

Fixed asset investments
Listed investments are initially recognised at cost. They are subsequently reported at fair value at each balance sheet date, with the revaluation gain/(loss) being reflected within the Income Statement.

Pension costs and other post-retirement benefits
The Company operated a defined contribution pension scheme. Contributions payable to the Company's pension scheme are charged to the Income Statement in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2023 - 23 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold and
property fittings Totals
£    £    £   
COST
At 1 January 2024 1,361,556 187,204 1,548,760
Additions - 33,943 33,943
Disposals - (28,128 ) (28,128 )
At 31 December 2024 1,361,556 193,019 1,554,575
DEPRECIATION
At 1 January 2024 196,066 145,922 341,988
Charge for year 13,616 18,171 31,787
Eliminated on disposal - (28,128 ) (28,128 )
At 31 December 2024 209,682 135,965 345,647
NET BOOK VALUE
At 31 December 2024 1,151,874 57,054 1,208,928
At 31 December 2023 1,165,490 41,282 1,206,772

ENERGY AND UTILITIES ALLIANCE (EUA) (REGISTERED NUMBER: 10461234)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2024

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 January 2024 251,835
Disposals (2,101 )
Revaluations 21,372
At 31 December 2024 271,106
NET BOOK VALUE
At 31 December 2024 271,106
At 31 December 2023 251,835

Cost or valuation at 31 December 2024 is represented by:

Other
investments
£   
Valuation in 2024 271,106

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 731,474 680,000
Prepayments and accrued income 68,274 97,237
799,748 777,237

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 23,505 7,876
Tax - 14,000
Social security and other taxes 76,360 30,004
VAT 249,902 235,982
Other creditors 24,627 12,643
Accruals 14,902 109,739
Subscriptions in advance 1,312,995 1,232,445
Other deferred income 12,140 19,969
1,714,431 1,662,658

ENERGY AND UTILITIES ALLIANCE (EUA) (REGISTERED NUMBER: 10461234)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2024

8. RESERVES
General
Reserve
£   

At 1 January 2024 1,882,270
Surplus for the year 17,476
At 31 December 2024 1,899,746