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Registered number: 12956544
SCA (Climate Alliance) Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Seven Hills Accountants Limited
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 12956544
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 100 1,153
Cash at bank and in hand 25,305 40,922
25,405 42,075
Creditors: Amounts Falling Due Within One Year 5 (12,804 ) (29,936 )
NET CURRENT ASSETS (LIABILITIES) 12,601 12,139
TOTAL ASSETS LESS CURRENT LIABILITIES 12,601 12,139
NET ASSETS 12,601 12,139
Income and Expenditure Account 12,601 12,139
MEMBERS' FUNDS 12,601 12,139
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.
On behalf of the board
Geoffrey Cox
Director
01/06/2026
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
SCA (Climate Alliance) Ltd is a private company, limited by guarantee, incorporated in England & Wales, registered number 12956544 . The registered office is 83 Warmsworth Road, Balby, Doncaster, South Yorkshire, DN4 0TN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Other grants and donations
Grants and donations are recognised to the extent that, where they are restricted to specific projects or expenditure expenditure, they have been spent at the end of the financial year. Unspent grants and donations are shown in the balance sheet as liabilities (deferred income).
2.3. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable surplus. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable surplus will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable surplus will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in surplus or deficit for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
Page 2
Page 3
4. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 100 400
Corporation tax recoverable assets - 663
Other taxes and social security - 90
100 1,153
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 26 26
Other taxes and social security 411 -
Net wages 1,483 -
Other creditors 122 111
Accruals and deferred income 10,639 29,799
Other grants 123 -
12,804 29,936
6. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
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