Your son is tall and heavy for age with a BMI of 25.8. A healthy weight range is 105 – 116 pounds. A healthy BMI for his height and age is 20 – 23. BMI is a health risk assessment.
Since he has not yet hit puberty, I would suggest maintaining his weight at 132 and allow him to grow into his weight, especially because he is tall for age. This may take until he is 13 years old or 5 feet 5 1/2 inches tall so be patient. The most important thing is to maintain weight and not lose weight as that could negatively impair his height potential or school performance.
To maintain his weight and continue to grow in height, he needs about 1855 calories before any exercise calories are added, 61 grams of fat, 46 grams of protein and 274 grams of carbohydrates.