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Company Registration No. NI673649 (Northern Ireland)
Boyd Developments Limited Unaudited accounts for the year ended 31 March 2025
Boyd Developments Limited Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Fixed assets
Investments
4
50
50
Current assets
Debtors
5
100
100
Creditors: amounts falling due within one year
6
(50)
(50)
Net current assets
50
50
Net assets
100
100
Capital and reserves
Called up share capital
7
100
100
Shareholders' funds
100
100
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 4 December 2025 and were signed on its behalf by
Creighton Boyd Director Company Registration No. NI673649
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Boyd Developments Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Boyd Developments Limited is a private company, limited by shares, registered in Northern Ireland, registration number NI673649. The registered office is 13 Main Street, Hillsborough, BT26 6AE, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Going concern
Having reviewed the resources available, the director believes that the company has adequate resources available to enable it to continue in operational existence for at least a period of 12 months from the date of approval of the financial statements. Accordingly, the company continues to adopt the going concern basis in preparation of its financial statements.
Investments
Investments held as fixed assets are stated at cost less provision for any diminution in value. Income from other investments together with any related tax credit is recognised in the profit and loss account in the financial period in which it is receivable.
4
Investments
Other investments
£
Valuation at 1 April 2024
50
Valuation at 31 March 2025
50
Fixed asset investments include equity shares in: (Control) Neptune Group Limited (50%)
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Other debtors
100
100
6
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings and other participating interests
50
50
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Boyd Developments Limited Notes to the Accounts for the year ended 31 March 2025
7
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
50 Ordinary A shares of £1 each
50
50
50 Ordinary B shares of £1 each
50
50
100
100
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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