IRIS Accounts Production v25.4.0.155 10461234 Board of Directors Board of Directors 1.1.25 31.12.25 31.12.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 10461234 2024-12-31 10461234 2025-12-31 10461234 2025-01-01 2025-12-31 10461234 2023-12-31 10461234 2024-01-01 2024-12-31 10461234 2024-12-31 10461234 ns15:EnglandWales 2025-01-01 2025-12-31 10461234 ns14:PoundSterling 2025-01-01 2025-12-31 10461234 ns10:Director1 2025-01-01 2025-12-31 10461234 ns10:Director2 2025-01-01 2025-12-31 10461234 ns10:CompanyLimitedByGuarantee 2025-01-01 2025-12-31 10461234 ns10:SmallEntities 2025-01-01 2025-12-31 10461234 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 10461234 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 10461234 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 10461234 ns10:FullAccounts 2025-01-01 2025-12-31 10461234 ns10:Director3 2025-01-01 2025-12-31 10461234 ns10:CompanySecretary1 2025-01-01 2025-12-31 10461234 ns10:RegisteredOffice 2025-01-01 2025-12-31 10461234 ns5:CurrentFinancialInstruments 2025-12-31 10461234 ns5:CurrentFinancialInstruments 2024-12-31 10461234 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 10461234 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 10461234 ns5:LandBuildings 2024-12-31 10461234 ns5:FurnitureFittings 2024-12-31 10461234 ns5:LandBuildings 2025-01-01 2025-12-31 10461234 ns5:FurnitureFittings 2025-01-01 2025-12-31 10461234 ns5:LandBuildings 2025-12-31 10461234 ns5:FurnitureFittings 2025-12-31 10461234 ns5:LandBuildings 2024-12-31 10461234 ns5:FurnitureFittings 2024-12-31 10461234 ns5:CostValuation 2024-12-31 10461234 ns5:DisposalsRepaymentsInvestments 2025-12-31 10461234 ns5:RevaluationsIncreaseDecreaseInInvestments 2025-12-31 10461234 ns5:CostValuation 2025-12-31 10461234 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 10461234 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 10461234 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 10461234 ns5:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31

REGISTERED NUMBER: 10461234 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

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 2025

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 2025

| DIRECTORS: | M J Foster

| S A Clements

| D J Mitchell

| SECRETARY: | S Houghton

| REGISTERED OFFICE: | Camden House

| Warwick Road

| Kenilworth

| Warwickshire

| CV8 1TH

| REGISTERED NUMBER: | 10461234 (England and Wales)

| ACCOUNTANTS: | Dafferns Audit Limited

| 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 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 1,177,778 |  | 1,208,928 |  |

Investments | 6 | 326,831 |  | 271,106 |  |

1,504,609 |  | 1,480,034 |  |

CURRENT ASSETS

Debtors | 7 | 568,136 |  | 799,748 |  |

Cash at bank | 1,632,449 |  | 1,395,395 |  |

2,200,585 |  | 2,195,143 |  |

CREDITORS

Amounts falling due within one year | 8 | 1,683,635 |  | 1,714,431 |  |

NET CURRENT ASSETS | 516,950 |  | 480,712 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,021,559 |  | 1,960,746 |  |

PROVISIONS FOR LIABILITIES | 66,000 |  | 61,000 |  |

NET ASSETS | 1,955,559 |  | 1,899,746 |  |

RESERVES

General Reserve | 9 | 1,955,559 |  | 1,899,746 |  |

1,955,559 |  | 1,899,746 |  |

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 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 2025

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 20 March 2026 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 2025

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. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| 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.

| Fixed asset investments

| Fixed asset investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently they are measured at fair value with changes recognised in 'Gain/loss on revaluation of investments' in the Income Statement if the shares are publicly traded or their fair value can otherwise be measured reliably.

| Financial instruments

| Basics financial instruments in debtors and creditors with no stated interest rate, and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the Income Statement in other administrative expenses.

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

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2025

3. | ACCOUNTING POLICIES - continued

| 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.

| 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.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 20 (2024 - 22 ) .

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | and |

| property |  | fittings |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025 | 1,361,556 |  | 193,019 |  | 1,554,575 |  |

| Additions | - |  | 1,001 |  | 1,001 |  |

| Disposals | - |  | (1,693 | ) | (1,693 | ) |

| At 31 December 2025 | 1,361,556 |  | 192,327 |  | 1,553,883 |  |

| DEPRECIATION

| At 1 January 2025 | 209,682 |  | 135,965 |  | 345,647 |  |

| Charge for year | 13,616 |  | 18,535 |  | 32,151 |  |

| Eliminated on disposal | - |  | (1,693 | ) | (1,693 | ) |

| At 31 December 2025 | 223,298 |  | 152,807 |  | 376,105 |  |

| NET BOOK VALUE

| At 31 December 2025 | 1,138,258 |  | 39,520 |  | 1,177,778 |  |

| At 31 December 2024 | 1,151,874 |  | 57,054 |  | 1,208,928 |  |

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

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2025

6. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST OR VALUATION

| At 1 January 2025 | 271,106 |  |

| Disposals | (4,153 | ) |

| Revaluations | 59,878 |  |

| At 31 December 2025 | 326,831 |  |

| NET BOOK VALUE

| At 31 December 2025 | 326,831 |  |

| At 31 December 2024 | 271,106 |  |

| Market value at 31 December 2025 is represented by:

|  | Other investment |

| £ |  |

| Revaluation in 2025 |  | 143,222 |

| Book cost |  | 183,609 |

|  | 326,831 |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 498,495 |  | 731,474 |  |

| Prepayments and accrued income | 69,641 |  | 68,274 |  |

568,136 |  | 799,748 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 12,099 |  | 23,505 |  |

| Tax | 11,009 |  | - |  |

| Social security and other taxes | 27,592 |  | 76,360 |  |

| VAT | 233,378 |  | 249,902 |  |

| Other creditors | 26,124 |  | 24,627 |  |

| Accruals | 125,805 |  | 14,902 |  |

| Subscriptions in advance | 1,243,720 |  | 1,312,995 |  |

| Other deferred income | 3,908 |  | 12,140 |  |

1,683,635 |  | 1,714,431 |  |

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

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2025

9. | RESERVES

| General

| Reserve

£ |

| At 1 January 2025 | 1,899,746 |  |

| Surplus for the year | 55,813 |  |

| At 31 December 2025 | 1,955,559 |  |