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Registered number: 15731843
Lowe Boyd Residential Ltd
Unaudited Financial Statements
For the Period 21 May 2024 to 31 May 2025
Bishops Chartered Accountants
Lowe Boyd Residential Ltd
Contents
Contents

| Page
--- | ---
Company Information | 1
Accountants' Report | 2
Balance Sheet | 3—4
Notes to the Financial Statements | 5—6

Page 1
Lowe Boyd Residential Ltd
Company Information
For the Period 21 May 2024 to 31 May 2025
Company Information

Directors | Mrs M Lowe
| Mrs J Boyd
| Mr P Boyd
| Mr D Lowe
Company Number | 15731843
Registered Office | Carvers Farm Back Lane
| Clayton-Le-Woods
| Chorley
| PR6 7EU
Accountants | Bishops Chartered Accountants
| Phoenix Park Blakewater Road
| Blackburn
| BB1 5BG

Page 1
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Lowe Boyd Residential Ltd
Accountants' Report
For the Period 21 May 2024 to 31 May 2025
Accountants' Report
Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Lowe Boyd Residential Ltd for the period 21 May 2024 to 31 May 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Lowe Boyd Residential Ltd for the period 21 May 2024 to 31 May 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to 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/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Lowe Boyd Residential Ltd , as a body, in accordance with the terms of our engagement letter dated 05 February 2026. Our work has been undertaken solely to prepare for your approval the accounts of Lowe Boyd Residential Ltd and state those matters that we have agreed to state to the directors of Lowe Boyd Residential 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 Lowe Boyd Residential Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that Lowe Boyd Residential 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 or loss of Lowe Boyd Residential Ltd . You consider that Lowe Boyd Residential Ltd is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit of the accounts of Lowe Boyd Residential 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 financial statements.

09/02/2026

Bishops Chartered Accountants
Phoenix Park Blakewater Road
Blackburn
BB1 5BG
Page 2
Page 3
Lowe Boyd Residential Ltd
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 15731843

| 31 May 2025
--- | ---
| Notes | £ | £
CURRENT ASSETS
Debtors | 4 | 4 |
Cash at bank and in hand |  | 13,496 |
|  | 13,500 |
Creditors: Amounts Falling Due Within One Year | 5 | (2,564 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 10,936
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 10,936
NET ASSETS |  |  | 10,936
CAPITAL AND RESERVES
Called up share capital | 6 |  | 4
Profit and Loss Account |  |  | 10,932
SHAREHOLDERS' FUNDS |  |  | 10,936

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Lowe Boyd Residential Ltd
Balance Sheet (continued)
As At 31 May 2025
For the period ending 31 May 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr D Lowe Director
09/02/2026

The notes on pages 5 to 6 form part of these financial statements.
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Page 5
Lowe Boyd Residential Ltd
Notes to the Financial Statements
For the Period 21 May 2024 to 31 May 2025
Notes to the Financial Statements
1. General Information
Lowe Boyd Residential Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15731843 . The registered office is Carvers Farm Back Lane, Clayton-Le-Woods, Chorley, PR6 7EU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The 's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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Lowe Boyd Residential Ltd
Notes to the Financial Statements (continued)
For the Period 21 May 2024 to 31 May 2025
3. Average Number of Employees
Average number of employees, including directors, during the period was: 4
4
4. Debtors

| 31 May 2025
--- | ---
| £
Due within one year
Other debtors | 4

5. Creditors: Amounts Falling Due Within One Year

| 31 May 2025
--- | ---
| £
Taxation and social security | 2,564

6. Share Capital

| 31 May 2025
--- | ---
| £
Called Up Share Capital not Paid | 4
Amount of Allotted, Called Up Share Capital | 4

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