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REGISTERED NUMBER: SC750701 (Scotland)





















Unaudited Financial Statements

For The Period 17 November 2022 to 30 November 2023

for

Boyd Robinson Ltd

Boyd Robinson Ltd (Registered number: SC750701)






Contents of the Financial Statements
For The Period 17 November 2022 to 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Report of the Accountants 5

Boyd Robinson Ltd

Company Information
For The Period 17 November 2022 to 30 November 2023







DIRECTORS: R Boyd
Mrs A Boyd
Ms J Robinson





REGISTERED OFFICE: 1 Cambuslang Court
Cambuslang
Glasgow
Strathclyde
G32 8FH





REGISTERED NUMBER: SC750701 (Scotland)





ACCOUNTANTS: Atkinson Donnelly LLP
1 Cambuslang Court
Cambuslang
Glasgow
Strathclyde
G32 8FH

Boyd Robinson Ltd (Registered number: SC750701)

Balance Sheet
30 November 2023

Notes £    £   
FIXED ASSETS
Tangible assets 4 77,489
Investment property 5 212,080
289,569

CURRENT ASSETS
Debtors 6 9,528

CREDITORS
Amounts falling due within one year 7 310,977
NET CURRENT LIABILITIES (301,449 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(11,880

)

CAPITAL AND RESERVES
Called up share capital 2
Retained earnings (11,882 )
SHAREHOLDERS' FUNDS (11,880 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 November 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 profit or loss 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 2 August 2024 and were signed on its behalf by:





R Boyd - Director


Boyd Robinson Ltd (Registered number: SC750701)

Notes to the Financial Statements
For The Period 17 November 2022 to 30 November 2023

1. STATUTORY INFORMATION

Boyd Robinson Ltd is a private company, limited by shares , registered in Scotland. 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.
Land and buildings - 2% on cost

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the period 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 period 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.

Going concern
These accounts have been prepared on the going concern basis, on the understanding that the directors and shareholders will continue to financially support the company.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 .

Boyd Robinson Ltd (Registered number: SC750701)

Notes to the Financial Statements - continued
For The Period 17 November 2022 to 30 November 2023

4. TANGIBLE FIXED ASSETS
Land and
buildings
£   
COST
Additions 79,070
At 30 November 2023 79,070
DEPRECIATION
Charge for period 1,581
At 30 November 2023 1,581
NET BOOK VALUE
At 30 November 2023 77,489

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
Additions 212,080
At 30 November 2023 212,080
NET BOOK VALUE
At 30 November 2023 212,080

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Other debtors 9,528

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Bank loans and overdrafts 84,000
Amounts owed to group undertakings 89,041
Other creditors 137,936
310,977

8. SECURED DEBTS

Ms Lending Spv 1 Limited hold the following securities:
All and whole the subjects 8 harmony square, glasgow, G51 3LW being the subjects registered in the land register of scotland under title number GLA213029.
Contains negative pledge.
Contains floating charge.
Floating charge covers all the property or undertaking of the company.

Boyd Robinson Ltd

Report of the Accountants to the Directors of
Boyd Robinson Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the period ended 30 November 2023 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Atkinson Donnelly LLP
1 Cambuslang Court
Cambuslang
Glasgow
Strathclyde
G32 8FH


2 August 2024