Registration number: 00757580

Boyd Investments Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

Boyd Investments Limited

Company Information

Directors

Mr B M Boyd Mr M A Boyd

Registered office

12 The Broadway St Ives Cambridgeshire England PE27 5BN

Accountants

D A Green & Sons Chartered Certified Accountants12 The Broadway St Ives Cambridgeshire PE27 5BN

Boyd Investments Limited

(Registration number: 00757580)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	11,599,164	11,599,164
Current assets
Debtors	5	175,949	176,340
Cash at bank and in hand		847,343	637,418
		1,023,292	813,758
Creditors: Amounts falling due within one year	6	(197,926)	(158,755)
Net current assets		825,366	655,003
Net assets		12,424,530	12,254,167
Capital and reserves
Called up share capital	7	90,000	90,000
Retained earnings		12,334,530	12,164,167
Shareholders' funds		12,424,530	12,254,167

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 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 21 May 2026 and signed on its behalf by:
 

......................................... Mr B M Boyd Director

......................................... Mr M A Boyd Director

Boyd Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
12 The Broadway
St Ives
Cambridgeshire
PE27 5BN
England

The principal place of business is:
Howlands
Witchtree Lane
Hempstead
Saffron Walden
Essex
CB10 2PN
England

These financial statements were authorised for issue by the Board on 21 May 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the rental income received or receivable during the period.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Boyd Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Investment property

Investments properties are revalued by a profesional valuer every 5 years at open market value. In the interim years investment properties are revalued by the directors.

The last professional valuation was carried out during April 2019.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from tenants or the managing agent for the letting of property.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Boyd Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2025 - 2).

4	Tangible assets

	Land and buildings £	Total £
Cost or valuation
At 1 April 2025	11,599,164	11,599,164
At 31 March 2026	11,599,164	11,599,164
Depreciation
Carrying amount
At 31 March 2026	11,599,164	11,599,164
At 31 March 2025	11,599,164	11,599,164

Included within the net book value of land and buildings above is £11,599,164 (2025 - £11,599,164) in respect of freehold land and buildings.
 

5

Debtors

Current	2026 £	2025 £
Trade debtors	158,042	159,285
Prepayments	17,907	17,055
	175,949	176,340

Boyd Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	68,929	65,458
Taxation and social security	83,686	48,060
Accruals and deferred income	3,250	3,250
Other creditors	42,061	41,987
	197,926	158,755

7	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
ordinary of £1 each	90,000	90,000	90,000	90,000

8

Dividends

Interim dividends paid

		2026 £		2025 £
Interim dividend of £0.844 (2025 - £0.9222) per each ordinary		76,000		83,000

Boyd Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

9	Related party transactions

Transactions with directors

2026	At 1 April 2025 £	Advances to director £	Repayments by director £	At 31 March 2026 £
Mr B M Boyd
Loan from director - interest free, unsecured and repayable on demand	275	(92,964)	92,842	153
Mr M A Boyd
Loan from director - interest free, unsecured and repayable on deman	41,713	(41,330)	41,526	41,909

2025	At 1 April 2024 £	Advances to director £	Repayments by director £	At 31 March 2025 £
Mr B M Boyd
Loan from director - interest free, unsecured and repayable on demand	2,083	(100,978)	99,170	275
Mr M A Boyd
Loan from director - interest free, unsecured and repayable on deman	12,708	(8,000)	37,005	41,713

Directors' remuneration

The directors' remuneration for the year was as follows:

	2026 £	2025 £
Remuneration	62,000	70,000
Contributions paid to money purchase schemes	6,670	-
	68,670	70,000

Boyd Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Dividends paid to directors

		2026 £		2025 £
Mr B M Boyd
Interim dividends		66,112		72,201
Mr M A Boyd
Interim dividends		8,368		9,139