Company Registration No. 05964097 (England and Wales)
IBSCA Limited
Unaudited accounts
for the year ended 31 August 2026
IBSCA Limited
Unaudited accounts
Contents
IBSCA Limited
Company Information
for the year ended 31 August 2026
Directors
David Anthony Barrs
Kathryn Susan Greig
Julian Charles Metcalf
Sandra Veronica Morton
Sian Elizabeth Thornhill
Company Number
05964097 (England and Wales)
Registered Office
Europa House
20 Esplanade
Scarborough
North Yorkshire
YO11 2AQ
England
Accountants
Wright Pottage Limited
Europa House
20 Esplanade
Scarborough
North Yorkshire
YO11 2AQ
IBSCA Limited
Statement of financial position
as at 31 August 2026
Intangible assets
21,713
14,035
Cash at bank and in hand
815,068
959,645
Creditors: amounts falling due within one year
(47,524)
(98,232)
Net current assets
778,200
881,243
Net assets
799,913
895,278
Profit and loss account
799,913
895,278
Members' funds
799,913
895,278
For the year ending 31 August 2026 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 29 September 2026 and were signed on its behalf by
David Anthony Barrs
Director
Company Registration No. 05964097
IBSCA Limited
Notes to the Accounts
for the year ended 31 August 2026
IBSCA Limited is a private company, limited by guarantee, registered in England and Wales, registration number 05964097. The registered office is Europa House, 20 Esplanade, Scarborough, North Yorkshire, YO11 2AQ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true
and fair view.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
Income is recognised in the period in which the related services are provided. Income received in advance is deferred until the relevant services are provided.
Income and expenditure are stated net of VAT to the extent that VAT is recoverable. Irrecoverable VAT is included within the related expense.
Intangible fixed assets other than goodwill
Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.
Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.
Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Website - 20% straight line
The company operates on a mutual basis and, to the extent that its activities constitute mutual trading, any surplus arising from transactions with members is not subject to Corporation Tax. Income arising outside the mutual trading activities, including interest receivable, is subject to Corporation Tax where applicable
IBSCA Limited
Notes to the Accounts
for the year ended 31 August 2026
4
Intangible fixed assets
Other
At 1 September 2025
14,810
Amounts falling due within one year
Trade debtors
2,587
15,689
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Creditors: amounts falling due within one year
2026
2025
Trade creditors
2,630
5,050
Taxes and social security
919
-
Other creditors
43,975
93,182
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Company limited by guarantee
The company is limited by guarantee, not having a share capital and consequently the liability of members is
limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company
on winding up such amounts as may be required not exceeding £1
8
Average number of employees
During the year the average number of employees was 5 (2025: 2).