REGISTRAR OF COMPANIES

Registration number: SC704645

Boyd Property Management Services Ltd

Contents

Accountants' Report	1
Balance Sheet	2

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Boyd Property Management Services Ltd
for the Period Ended 31 December 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Boyd Property Management Services Ltd for the period ended 31 December 2024 as set out on pages 2 to 4 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Boyd Property Management Services Ltd, as a body, in accordance with the terms of our engagement letter dated 18 April 2023. Our work has been undertaken solely to prepare for your approval the accounts of Boyd Property Management Services Ltd and state those matters that we have agreed to state to the Board of Directors of Boyd Property Management Services Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Boyd Property Management Services Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Boyd Property Management Services Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Boyd Property Management Services Ltd. You consider that Boyd Property Management Services Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Boyd Property Management Services Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

Dodd & Co Limited
Chartered Accountants
FIFTEEN Rosehill
Montgomery Way
Rosehill Estate
CARLISLE
CA1 2RW

27 March 2025

Boyd Property Management Services Ltd

(Registration number: SC704645)
Balance Sheet as at 31 December 2024

		31 December 2024 £	31 July 2023 £
Current assets		110,159	51,178
Creditors: Amounts falling due within one year		(82,466)	(28,755)
Total assets less current liabilities		27,693	22,423
Accruals and deferred income		(2,499)	(1,470)
		25,194	20,953
Capital and reserves		25,194	20,953

Boyd Property Management Services Ltd

(Registration number: SC704645)
Balance Sheet as at 31 December 2024 (continued)

1	General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
10 Rotchell Park
DUMFRIES
DG2 7RH
United Kingdom

Basis of preparation

The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

2	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 3 (2023 - 2).

3	Related party transactions

Transactions with directors

2024	At 1 August 2023 £	Advances £	Repayments £	Dividends credited £	Interest £	At 31 December 2024 £
C I Boyd
Loan	1,711	26,322	(1,710)	-	256	26,579
G J Boyd
Loan	1,712	26,322	(1,710)	-	256	26,580

2023	At 1 August 2022 £	Advances £	Repayments £	Dividends credited £	Interest £	At 31 July 2023 £
C I Boyd
Loan	-	1,711	-	-	-	1,711
G J Boyd
Loan	-	1,712	-	-	-	1,712

Directors' advances are repayable on demand.

Interest has been charged at 2.25% this period and no interest was charged in the year ended 31 July 2023.

Boyd Property Management Services Ltd

(Registration number: SC704645)
Balance Sheet as at 31 December 2024 (continued)

These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

For the financial period ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 27 March 2025 and signed on its behalf by:
 

......................................... G J Boyd Director

......................................... C I Boyd Director