REGISTERED NUMBER: 08486906 (England and Wales)

Financial Statements

for the Year Ended 31st December 2025

for

BCIA OPERATIONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G R Rees

Ms S M Lucas

Mrs J K Vickers

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

FIXED ASSETS

Tangible assets

4

1,047

-

CURRENT ASSETS

Debtors

5

28,895

36,389

Cash at bank

720,940

532,147

749,835

568,536

CREDITORS

Amounts falling due within one year

6

105,225

84,599

NET CURRENT ASSETS

644,610

483,937

TOTAL ASSETS LESS CURRENT LIABILITIES

645,657

483,937

PROVISIONS FOR LIABILITIES

349

-

NET ASSETS

645,308

483,937

RESERVES

Income and expenditure account

645,308

483,937

645,308

483,937

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

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

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 14th May 2026 and were signed on its behalf by:

Ms S M Lucas - Director

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 (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1st January 2025

262

Additions

1,396

At 31st December 2025

1,658

DEPRECIATION

At 1st January 2025

262

Charge for year

349

At 31st December 2025

611

NET BOOK VALUE

At 31st December 2025

1,047

At 31st December 2024

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Trade debtors

27,894

33,270

VAT

-

2,744

Prepayments

1,001

375

28,895

36,389

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Trade creditors

515

17,356

Tax

53,558

36,588

VAT

3,209

-

Deferred income

38,578

28,880

Accrued expenses

9,365

1,775

105,225

84,599

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.