REGISTERED NUMBER: 03620557 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Boyd Holdings Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

66,025

69,057

Investments

5

274,408

274,408

Investment property

6

550,000

500,000

890,433

843,465

CURRENT ASSETS

Debtors

7

141

60,393

Cash at bank

13,580

13,726

13,721

74,119

CREDITORS

Amounts falling due within one year

8

20,882

58,467

NET CURRENT (LIABILITIES)/ASSETS

(7,161

)

15,652

TOTAL ASSETS LESS CURRENT LIABILITIES

883,272

859,117

CREDITORS

Amounts falling due after more than one year

9

(301,609

)

(292,669

)

PROVISIONS FOR LIABILITIES

(58,435

)

(46,693

)

NET ASSETS

523,228

519,755

CAPITAL AND RESERVES

Called up share capital

64,050

64,050

Non-distributable reserve

11

131,016

100,580

Retained earnings

328,162

355,125

SHAREHOLDERS' FUNDS

523,228

519,755

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 July 2025 and were signed on its behalf by:

Mr J C Boyd - Director

1.	STATUTORY INFORMATION

Boyd Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

03620557

Registered office:

Haven House

Festival Trade Park

Crown Road

Stoke-On-Trent

Staffordshire

ST1 5NJ

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Preparation of consolidated financial statements

The financial statements contain information about Boyd Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Integral Features

-

2% on cost

Plant and machinery

-

15% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at 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 year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Integral

Plant and

Features

machinery

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

67,208

35,119

102,327

DEPRECIATION

At 1 April 2024

9,409

23,861

33,270

Charge for year

1,344

1,688

3,032

At 31 March 2025

10,753

25,549

36,302

NET BOOK VALUE

At 31 March 2025

56,455

9,570

66,025

At 31 March 2024

57,799

11,258

69,057

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2024

and 31 March 2025

274,408

NET BOOK VALUE

At 31 March 2025

274,408

At 31 March 2024

274,408

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

500,000

Revaluations

50,000

At 31 March 2025

550,000

NET BOOK VALUE

At 31 March 2025

550,000

At 31 March 2024

500,000

Fair value at 31 March 2025 is represented by:

£

Valuation in 2023

117,715

Valuation in 2025

50,000

Cost

382,285

550,000

The investment property was valued on fair value basis on 31 March 2025 by Directors .

7.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

-

8,000

Other debtors

141

15,777

141

23,777

Amounts falling due after more than one year:

Amounts owed by group undertakings

-

36,616

Aggregate amounts

141

60,393

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

11,503

11,503

Taxation and social security

5,675

4,667

Other creditors

3,704

42,297

20,882

58,467

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

256,500

273,262

Amounts owed to group undertakings

14,831

-

Other creditors

30,278

19,407

301,609

292,669

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

256,500

273,262

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

268,003

284,765

Bank Loans have fixed charges over the company's freehold property, and fixed and floating charges over the company's undertaking and all assets.

11.

RESERVES

Non-distributable

reserve

£

At 1 April 2024

100,580

Revaluation

50,000

Deferred tax

(19,564

)

At 31 March 2025

131,016