Company registration number 06304312 (England and Wales)
BOYD HOLDINGS (UK) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
BOYD HOLDINGS (UK) LIMITED
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
2 - 4
BOYD HOLDINGS (UK) LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 OCTOBER 2025
31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,021,560
983,954
Investments
4
31,200
31,200
1,052,760
1,015,154
Current assets
Cash at bank and in hand
31,041
31,847
Creditors: amounts falling due within one year
(121,740)
(120,211)
Net current liabilities
(90,699)
(88,364)
Net assets
962,061
926,790
Capital and reserves
Called up share capital
5
31,200
31,200
Profit and loss reserves
930,861
895,590
Total equity
962,061
926,790

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These 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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 20 March 2026 and are signed on its behalf by:
Mr S M Boyd
Director
Company registration number 06304312 (England and Wales)
BOYD HOLDINGS (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 2 -
1
Accounting policies
Company information

Boyd Holdings (UK) Limited is a private company limited by shares incorporated in England and Wales. The registered office is 37 Williamson Way, Drakes Broughton, Pershore, Worcestershire, England, WR10 2FR.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents management charges, exclusive of Value Added Tax. Turnover is recognised in the period to which it relates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
over 50 years from 2007

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Fixed asset investments

Investments in subsidiary undertakings are recognised at cost.

1.5
Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

BOYD HOLDINGS (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Total
£
Cost
At 1 November 2024
1,114,087
Additions
60,155
At 31 October 2025
1,174,242
Depreciation and impairment
At 1 November 2024
130,133
Depreciation charged in the year
22,549
At 31 October 2025
152,682
Carrying amount
At 31 October 2025
1,021,560
At 31 October 2024
983,954
4
Fixed asset investments
2025
2024
£
£
Shares in subsidiary companies
31,200
31,200
5
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
A Ordinary shares of £1 each
5,400
5,400
5,400
5,400
X Ordinary shares of £1 each
12,600
12,600
12,600
12,600
Y Ordinary shares of £1 each
3,000
3,000
3,000
3,000
21,000
21,000
21,000
21,000
BOYD HOLDINGS (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
5
Called up share capital
(Continued)
- 4 -
2025
2024
2025
2024
Preference share capital
Number
Number
£
£
Issued and fully paid
Cumulative Preference shares of £1 each
10,200
10,200
10,200
10,200
Preference shares classified as equity
10,200
10,200
Total equity share capital
31,200
31,200
6
Related party transactions
Transactions with related parties

During the year the company received £50,000 (2024: £50,000) in rent, £120,000 (2024: £120,000) in management charges and £100,000 (2024: £100,000) of dividends from its wholly owned subsidiary, G and O Springs Limited. At the year end the amount owing from the company to the subsidiary was £69,807 (2024: £109,652).

At the year end balances owing to the directors, which are interest free and unsecured and for which no terms of repayment have been agreed, totalled £5,422 (2024: £4,931).

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