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Company Registration No. SC546093 (Scotland)
LB BOYD LIMITED Unaudited accounts for the year ended 30 September 2025
LB BOYD LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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LB BOYD LIMITED Company Information for the year ended 30 September 2025
Director
Callum Boyd
Company Number
SC546093 (Scotland)
Registered Office
34 Newmarket Street Ayr Ayrshire KA7 1LP
Accountants
McKinnon & Co Ltd ACPA 33 Newmarket Street Ayr Ayrshire KA7 1LL
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LB BOYD LIMITED Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Current assets
Debtors
4
29,116 
24,516 
Cash at bank and in hand
3,001 
2,212 
32,117 
26,728 
Creditors: amounts falling due within one year
5
(12,536)
(13,910)
Net current assets
19,581 
12,818 
Net assets
19,581 
12,818 
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
18,581 
11,818 
Shareholders' funds
19,581 
12,818 
For the year ending 30 September 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 4 March 2026 and were signed on its behalf by
Callum Boyd Director Company Registration No. SC546093
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LB BOYD LIMITED Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
LB BOYD LIMITED is a private company, limited by shares, registered in Scotland, registration number SC546093. The registered office is 34 Newmarket Street, Ayr, Ayrshire, KA7 1LP.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Debtors
2025 
2024 
£ 
£ 
Amounts falling due after more than one year
Trade debtors
19,465 
9,465 
Other debtors
9,651 
15,051 
29,116 
24,516 
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
3,866 
5,066 
Taxes and social security
7,470 
7,644 
Accruals
1,200 
1,200 
12,536 
13,910 
6
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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