Registered number
SC101914
Bovill & Boyd (Engineering) Limited
Report and Accounts
30 November 2025

Bovill & Boyd (Engineering) Limited
Company Information
Directors
A Thurlbourn
T A Brown
Auditors
Begbies
9 Bonhill Street
LONDON
EC2A 4DJ
Registered office
6 Langlands Square
Kelvin South Business Park
East Kilbride
Glasgow
G75 0YY
Registered number
SC101914

Bovill & Boyd (Engineering) Limited
Registered number: | SC101914
Directors' Report
The directors present their report and accounts for the year ended 30 November 2025.
Principal activity
The principal activity of the company is the supply of general engineering goods.
Directors
The following persons served as directors during the year:
| A Thurlbourn
| T A Brown
Directors' responsibilities

The directors are responsible for preparing the report and accounts in accordance with applicable law and regulations.
Company law requires the directors to prepare accounts for each financial year. Under that law the directors have elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these accounts, the directors are required to:
● | select suitable accounting policies and then apply them consistently;
● | make judgements and estimates that are reasonable and prudent;
● | prepare the accounts on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Disclosure of information to auditors

Each person who was a director at the time this report was approved confirms that:
● | so far as each director is aware, there is no relevant audit information of which the company's auditor is unaware; and
● | the directors have taken all the steps that they ought to have taken as directors in order to make themselves aware of any relevant audit information and to establish that the company's auditor is aware of that information.

Small company provisions
This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
This report was approved by the board on 20 August 2026 and signed on its behalf.
A Thurlbourn
Director

Bovill & Boyd (Engineering) Limited
Independent auditor's report
to the members of Bovill & Boyd (Engineering) Limited
Opinion

We have audited the accounts of Bovill & Boyd (Engineering) Limited for the year ended 30 November 2025 which comprise the Profit and Loss Account, the Balance Sheet and notes to the accounts, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
In our opinion the accounts:
● | give a true and fair view of the state of the company's affairs as at 30 November 2025 and of its profit for the year then ended;
● | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;
● | have been prepared in accordance with the requirements of the Companies Act 2006.

Basis of opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
Other information
The other information comprises the information included in the annual report other than the financial statements and our auditor’s report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
● | the information given in the directors’ report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
● | the directors’ report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
● | adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
● | the financial statements are not in agreement with the accounting records and returns; or
● | certain disclosures of directors’ remuneration specified by law are not made; or
● | we have not received all the information and explanations we require for our audit; or
● | the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies’ exemptions in preparing the directors’ report and from the requirement to prepare a strategic report.

Responsibilities of directors

As explained more fully in the directors’ responsibilities statement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the directors are responsible for assessing the company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is dependant upon the effectiveness of management controls and the nature, timing and extent of the audit procedures carried out, which included:
Assessing the susceptibility of the company to material misstatement, including how fraud might occur, by considering the key risks impacting the accounts; Undertaking procedures to evaluate and review the risk of management override of controls ; Enquiries of those charged with governance; Reviewing disclosures in the accounts; Validating inter group balances.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
Use of our report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.
Christopher Pexton FCA
(Senior Statutory Auditor)
for and on behalf of | 9 Bonhill Street
Begbies | LONDON
Accountants and Statutory Auditors | EC2A 4DJ
20 August 2026

Bovill & Boyd (Engineering) Limited
Profit and Loss Account
for the year ended 30 November 2025
|  |  |  |  |  | 2025 |  | 2024
£ | £
Turnover | 2,632,218 |  | 2,789,872
Cost of sales | (1,234,205) |  | (1,285,105)
Gross profit | 1,398,013 |  | 1,504,767
Distribution costs | (61,935) |  | (61,658)
Administrative expenses | (1,186,268) |  | (1,211,492)
Operating profit | 149,810 |  | 231,617
Profit on the disposal of tangible fixed assets | 12,951 |  | -
Provision for loss on group debt | 88,000 |  | (5,000)
Interest receivable | 54,789 |  | 43,572
Profit on ordinary activities before taxation | 305,550 |  | 270,189
Tax on profit on ordinary activities | (55,483) |  | (36,451)
Profit for the financial year | 250,067 |  | 233,738

Bovill & Boyd (Engineering) Limited
Registered number: | SC101914
Balance Sheet
as at 30 November 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 249,441 |  |  | 231,368
Current assets
Stocks |  |  | 332,943 |  |  | 359,539
Debtors | 5 |  | 1,227,733 |  |  | 1,132,962
Cash at bank and in hand |  |  | 2,259,062 |  |  | 2,043,137
|  |  | 3,819,738 |  |  | 3,535,638
Creditors: amounts falling due within one year | 6 |  | (822,394) |  |  | (770,088)
Net current assets |  |  |  | 2,997,344 |  |  | 2,765,550
Total assets less current liabilities |  |  |  | 3,246,785 |  |  | 2,996,918
Creditors: amounts falling due after more than one year | 7 |  |  | (4,500) |  |  | (4,700)
Net assets |  |  |  | 3,242,285 |  |  | 2,992,218
Capital and reserves
Called up share capital |  |  |  | 19,608 |  |  | 19,608
Profit and loss account |  |  |  | 3,222,677 |  |  | 2,972,610
Shareholders' funds |  |  |  | 3,242,285 |  |  | 2,992,218
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime.
A Thurlbourn
Director
Approved by the board on 20 August 2026

Bovill & Boyd (Engineering) Limited
Notes to the Accounts
for the year ended 30 November 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover represents amounts derived from the sale of goods after deduction of trade discounts given at the time of sale and value added tax.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Freehold Property | 2% straight line basis
| Motor Vehicles | 25% reducing balance basis
| Equipment, Fixtures and Fittings | Between 10% and 25% straight line basis
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Foreign currency translation
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
| Leased assets
| A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
| Pensions
| Contributions to defined contribution plans are expensed in the period to which they relate.
| Government Grants
| Grants are accounted for under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to the profit and loss account at the same rate as the depreciation on the assets to which the grant relates. The deferred element of the grant is included in creditors as deferred income. Grants of a revenue nature are recognised in "other operating income" within the profit and loss account in the period to which they relate.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 13 |  | 15
3 | Tangible fixed assets
|  | Freehold Property |  | Equipment , Fixtures and Fittings |  | Motor vehicles |  | Total
£ | £ | £ | £
| Cost
| At 1 December 2024 | 312,915 |  | 161,315 |  | 116,211 |  | 590,441
| Additions | - |  | 12,029 |  | 83,973 |  | 96,002
| Disposals | - |  | - |  | (80,328) |  | (80,328)
| At 30 November 2025 | 312,915 |  | 173,344 |  | 119,856 |  | 606,115
| Depreciation
| At 1 December 2024 | 159,821 |  | 138,316 |  | 60,936 |  | 359,073
| Charge for the year | 6,258 |  | 16,121 |  | 19,292 |  | 41,671
| On disposals | - |  | - |  | (44,070) |  | (44,070)
| At 30 November 2025 | 166,079 |  | 154,437 |  | 36,158 |  | 356,674
| Net book value
| At 30 November 2025 | 146,836 |  | 18,907 |  | 83,698 |  | 249,441
| At 30 November 2024 | 153,094 |  | 22,999 |  | 55,275 |  | 231,368
4 | Investments
Investment in
fellow subsidiary
undertaking
£ |  |  |  |
| Cost
| At 1 December 2024 | 400,000
| At 30 November 2025 | 400,000 |  |  |  |
| Provision for diminution in value
| At 1 December 2024 | 400,000
| Provision in the year | -
| At 30 November 2025 | 400,000 |  |  |  |
| Net book value
| At 30 November 2025 | -
| At 30 November 2024 | -
| The Company holds a 50% interest in Bovill & Boyd (Technical Mouldings) Limited whose principal activity is the manufacture of precision moulded rubber components.
5 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 386,746 |  | 381,328
| Amounts owed by group undertakings |  | 807,289 |  | 714,484
| Prepayments | 33,698 |  | 37,150
|  |  |  |  |  | 1,227,733 |  | 1,132,962
6 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Trade creditors | 351,443 |  | 301,678
| Corporation tax | 55,483 |  | 52,608
| Other taxes and social security costs | 70,113 |  | 71,904
| Accruals and deferred income | 342,723 |  | 341,266
| Related Company | 2,632 |  | 2,632
|  |  |  |  |  | 822,394 |  | 770,088
7 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Deferred income - development grant | 4,500 |  | 4,700
8 | Development grants |  |  |  |  | 2025 |  | 2024
|  |  |  |  |  | £ |  | £
| At 1 December 2024 | 4,700 |  | 4,900
| Transfer to profit and loss account |  |  |  |  | (200) |  | (200)
| At 30 November 2025 | 4,500 |  | 4,700
9 | Pension commitments
| The company operates a defined contribution scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £139,859 (2024 : £145,709). There were no outstanding or prepaid contributions at either the beginning or end of the year.
10 | Contingent liabilities
| The company takes part in a group financial facility with the HSBC. This involves cross guarantees with all companies within the British Gaskets Group. A contingent liability therefore exists for the bank borrowings of the whole group. Total group indebtedness at the Balance Sheet date amounted to £Nil.
11 | Related party transactions
| The company, as a wholly owned subsidiary, has taken advantage of the exemption contained in Financial Reporting Standard 102 Section 1A - small entities and has not disclosed details of transactions or balances with entities which form part of the group.
12 | Controlling party
| The company is a wholly owned subsidiary of British Gaskets Limited whose registered office and principal place of business is 7 Brundon Lane, Sudbury, Suffolk CO10 1XR.
| The ultimate controlling party is the Estate of R D Jones.
13 | Other information
| Bovill & Boyd (Engineering) Limited is a private company limited by shares and incorporated in Scotland. Its registered office is:
| 6 Langlands Square
| Kelvin South Business Park
| East Kilbride
| Glasgow
| G75 0YY

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