Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 January 2023 false 1 October 2025 1 January 2024 31 December 2024 31 December 2024 00071798 Miss E L Daniels Ms C Hallworth Mr D A Hurren Mr. M J Lawday Mr D T Rix Mr C Trundley Mr D F Maitland Mr C G Street Ms H Slater Mr A Chamberlain iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00071798 2023-12-31 00071798 2024-12-31 00071798 2024-01-01 2024-12-31 00071798 frs-core:CurrentFinancialInstruments 2024-12-31 00071798 frs-core:ComputerEquipment 2024-12-31 00071798 frs-core:ComputerEquipment 2024-01-01 2024-12-31 00071798 frs-core:ComputerEquipment 2023-12-31 00071798 frs-core:MotorVehicles 2024-12-31 00071798 frs-core:MotorVehicles 2024-01-01 2024-12-31 00071798 frs-core:MotorVehicles 2023-12-31 00071798 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 00071798 frs-bus:CompanyLimitedByGuarantee 2024-01-01 2024-12-31 00071798 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 00071798 frs-bus:SmallEntities 2024-01-01 2024-12-31 00071798 frs-bus:Audited 2024-01-01 2024-12-31 00071798 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 00071798 frs-bus:Director1 2024-01-01 2024-12-31 00071798 frs-bus:Director2 2024-01-01 2024-12-31 00071798 frs-bus:Director3 2024-01-01 2024-12-31 00071798 frs-bus:Director4 2024-01-01 2024-12-31 00071798 frs-bus:Director5 2024-01-01 2024-12-31 00071798 frs-bus:Director6 2024-01-01 2024-12-31 00071798 frs-bus:Director7 2024-01-01 2024-12-31 00071798 frs-bus:Director8 2024-01-01 2024-12-31 00071798 frs-bus:Director9 2024-01-01 2024-12-31 00071798 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 00071798 frs-countries:EnglandWales 2024-01-01 2024-12-31 00071798 2022-12-31 00071798 2023-12-31 00071798 2023-01-01 2023-12-31 00071798 frs-core:CurrentFinancialInstruments 2023-12-31 00071798 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 00071798
British Compressed Gases Association
Financial Statements
For The Year Ended 31 December 2024
British Compressed Gases Association
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—4

Page 1
British Compressed Gases Association
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 00071798

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 15,373 |  | 24,395
|  |  | 15,373 |  | 24,395
CURRENT ASSETS
Debtors | 5 | 36,199 |  | 19,382 |
Cash at bank and in hand |  | 478,083 |  | 476,764 |
|  | 514,282 |  | 496,146 |
Creditors: Amounts Falling Due Within One Year | 6 | (45,422 ) |  | (46,344 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 468,860 |  | 449,802
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 484,233 |  | 474,197
NET ASSETS |  |  | 484,233 |  | 474,197
Income and Expenditure Account |  |  | 484,233 |  | 474,197
MEMBERS' FUNDS |  |  | 484,233 |  | 474,197

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

Ms C Hallworth Director
1 October 2025

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
British Compressed Gases Association
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
British Compressed Gases Association is a private company, limited by guarantee, incorporated in England & Wales, registered number 00071798 . The registered office is 4a Mallard Way, Pride Park, Derby, Derbyshire, DE24 8GX.
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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles | 20% straight line
Computer Equipment | 33% straight line

2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating surplus.
2.5. 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.
Page 2
Page 3
British Compressed Gases Association
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the Income and Expenditure Account as they become payable in accordance with the rules of the scheme.
2.7. Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs
are required to be recognised as part of the cost of stock or fixed assets.
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are
received.
Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
4. Tangible Assets

| Motor Vehicles | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2024 | 26,535 | 24,315 | 50,850
Additions | - | 1,109 | 1,109
As at 31 December 2024 | 26,535 | 25,424 | 51,959
Depreciation
As at 1 January 2024 | 15,064 | 11,391 | 26,455
Provided during the period | 5,307 | 4,824 | 10,131
As at 31 December 2024 | 20,371 | 16,215 | 36,586
Net Book Value
As at 31 December 2024 | 6,164 | 9,209 | 15,373
As at 1 January 2024 | 11,471 | 12,924 | 24,395

5. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 8,996 |  | 1,555
Prepayments and accrued income | 17,071 |  | 10,244
Deferred tax current asset | 3,947 |  | 2,755
VAT | 6,185 |  | 4,828
| 36,199 |  | 19,382

Page 3
Page 4
British Compressed Gases Association
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
6. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 15,947 |  | 3,151
Corporation tax | 3,664 |  | 7,211
Other taxes and social security | 5,289 |  | 5,751
Accruals and deferred income | 20,522 |  | 30,231
| 45,422 |  | 46,344

7. 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.
8. Audit Information
The auditor's report on the accounts of British Compressed Gases Association for the year ended 31 December 2024 was unqualified.
The auditor's report was signed by Mr D Johnson FCCA (Senior Statutory Auditor) for and on behalf of Nuvo Audit Limited , Statutory Auditor.

Nuvo Audit Limited 7 Faraday Court First Avenue Burton Upon Trent Staffordshire DE14 2WX

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