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Registration number: SC704645

Boyd Property Management Services Ltd
Unaudited Financial Statements
Year Ended 31 December 2025

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 Year Ended 31 December 2025

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 year ended 31 December 2025 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 year.

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

8 April 2026

Boyd Property Management Services Ltd

(Registration number: SC704645)
Balance Sheet as at 31 December 2025

|  | 31 December 2025 £ | 31 December 2024 £
Current assets |  | 58,165 | 110,159
Creditors: Amounts falling due within one year |  | (81,047) | (82,466)
Total assets less current liabilities |  | (22,882) | 27,693
Accruals and deferred income |  | (2,782) | (2,499)
|  | (25,664) | 25,194
Capital and reserves |  | (25,664) | 25,194

Boyd Property Management Services Ltd

(Registration number: SC704645)
Balance Sheet as at 31 December 2025 (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

2 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 3).

3 | Related party transactions

Transactions with directors

2025 | At 1 January 2025 £ | Advances £ | Repayments £ | Dividends credited £ | Interest £ | At 31 December 2025 £
C I Boyd
Loan | 26,579 | 15,803 | (403) | (26,580) | 496 | 15,895
G J Boyd
Loan | 26,580 | 15,803 | (403) | (26,580) | 496 | 15,896

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

Directors' advances are repayable on demand.
Interest has been charged on advances to directors at a rate of 2.25% to March 2025 and then at a rate of 3.75% from April 2025 to the year end.

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

Boyd Property Management Services Ltd

(Registration number: SC704645)
Balance Sheet as at 31 December 2025 (continued)

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year 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 prepared in accordance with the provisions applicable to companies subject to the micro entities regime and 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 8 April 2026 and signed on its behalf by:

......................................... G J Boyd Director
......................................... C I Boyd Director