Registration number: SC465060

Boyd Productivity 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 Productivity 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 Productivity 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 Productivity 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 Productivity Ltd. and state those matters that we have agreed to state to the Board of Directors of Boyd Productivity 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 Productivity Ltd. and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Boyd Productivity 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 Productivity Ltd.. You consider that Boyd Productivity 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 Productivity 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

20 March 2026

Boyd Productivity Ltd.

(Registration number: SC465060)
Balance Sheet as at 31 December 2025

		2025 £	2024 £
Fixed assets		2,124	2,834
Current assets		195,328	132,312
Prepayments and accrued income		640	11,876
Creditors: Amounts falling due within one year		(22,243)	(11,132)
Net current assets		173,725	133,056
Total assets less current liabilities		175,849	135,890
Accruals and deferred income		(2,500)	(2,500)
		173,349	133,390
Capital and reserves		173,349	133,390

Boyd Productivity Ltd.

(Registration number: SC465060)
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

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

3	Related party transactions

Transactions with directors

2025	At 1 January 2025 £	Advances £	Repayments £	Dividends credited £	Interest £	At 31 December 2025 £
G J Boyd
Loan	20,721	55,997	(27,678)	(14,280)	845	35,605

2024	At 1 January 2024 £	Advances £	Repayments £	Dividends credited £	Interest £	At 31 December 2024 £
G J Boyd
Loan	27,865	47,767	(27,045)	(28,330)	464	20,721
C I Boyd
Loan	23,270	6,648	(6,748)	(23,313)	143	-

Directors' advances are repayable on demand.

Interest has been charged on advances to directors at a rate of 2.25% up to April 2025 and 3.75% thereafter.

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 Productivity Ltd.

(Registration number: SC465060)
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 20 March 2026 and signed on its behalf by:
 

......................................... G J Boyd Director