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REGISTERED NUMBER: 08486906 (England and Wales)












Financial Statements

for the Year Ended 31st December 2023

for

BCIA OPERATIONS LIMITED

BCIA OPERATIONS LIMITED (REGISTERED NUMBER: 08486906)

Contents of the Financial Statements
for the year ended 31st December 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BCIA OPERATIONS LIMITED

Company Information
for the year ended 31st December 2023







DIRECTORS: J H Belfield
T P Sharp
G R Rees
Ms S M Lucas



REGISTERED OFFICE: 1 Tower House
Tower Centre
Hoddesdon
Hertfordshire
EN11 8UR



REGISTERED NUMBER: 08486906 (England and Wales)



ACCOUNTANTS: Attenboroughs (Accountants) Limited
Chartered Certified Accountants
1 Tower House
Tower Centre
Hoddesdon
Hertfordshire
EN11 8UR



BANKERS: Barclays Bank Plc
Leicester
LE87 2BB

BCIA OPERATIONS LIMITED (REGISTERED NUMBER: 08486906)

Balance Sheet
31st December 2023

31/12/23 31/12/22
Notes £    £   
CURRENT ASSETS
Debtors 5 38,348 26,606
Cash at bank 425,925 303,937
464,273 330,543
CREDITORS
Amounts falling due within one year 6 90,099 49,672
NET CURRENT ASSETS 374,174 280,871
TOTAL ASSETS LESS CURRENT
LIABILITIES

374,174

280,871

RESERVES
Income and expenditure account 374,174 280,871
374,174 280,871

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2023 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.

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 16th April 2024 and were signed on its behalf by:





Ms S M Lucas - Director


BCIA OPERATIONS LIMITED (REGISTERED NUMBER: 08486906)

Notes to the Financial Statements
for the year ended 31st December 2023


1. STATUTORY INFORMATION

BCIA Operations Limited is a private company, limited by guarantee , registered in England and Wales. 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 25% on cost

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

BCIA OPERATIONS LIMITED (REGISTERED NUMBER: 08486906)

Notes to the Financial Statements - continued
for the year ended 31st December 2023


4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1st January 2023
and 31st December 2023 262
DEPRECIATION
At 1st January 2023
and 31st December 2023 262
NET BOOK VALUE
At 31st December 2023 -
At 31st December 2022 -

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/23 31/12/22
£    £   
Trade debtors 37,473 26,262
Prepayments 875 344
38,348 26,606

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/23 31/12/22
£    £   
Trade creditors 26,370 -
Tax 26,785 20,296
VAT 1,267 1,081
Deferred income 11,875 26,605
Accrued expenses 23,802 1,690
90,099 49,672

7. ULTIMATE CONTROLLING PARTY

As the company is limited by guarantee, it has no share capital. Therefore, the company is under the control of the board of Building Controls Industry Association Ltd as its sole member. The board members continue to work on a pro bono basis. The company provides education, training and development services to the members of the BCIA with all proceeds being reinvested in current and future education programmes.