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Company Registration No. SC328757 (Scotland)
MDT INTERNATIONAL LTD Unaudited accounts for the year ended 31 December 2023
MDT INTERNATIONAL LTD Unaudited accounts Contents
Page
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MDT INTERNATIONAL LTD Company Information for the year ended 31 December 2023
Director
Mr A S Leitch
Company Number
SC328757 (Scotland)
Registered Office
45 Albert Street Aberdeen AB25 1XT
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MDT INTERNATIONAL LTD Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
4,689 
7,098 
Current assets
Debtors
696,108 
724,634 
Cash at bank and in hand
197,054 
156,768 
893,162 
881,402 
Creditors: amounts falling due within one year
(127,970)
(122,400)
Net current assets
765,192 
759,002 
Total assets less current liabilities
769,881 
766,100 
Creditors: amounts falling due after more than one year
(22,677)
(34,173)
Net assets
747,204 
731,927 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
747,104 
731,827 
Shareholders' funds
747,204 
731,927 
For the year ending 31 December 2023 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 22 September 2024 and were signed on its behalf by
Mr A S Leitch Director Company Registration No. SC328757
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MDT INTERNATIONAL LTD Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
MDT INTERNATIONAL LTD is a private company, limited by shares, registered in Scotland, registration number SC328757. The registered office is 45 Albert Street, Aberdeen, AB25 1XT.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% straight line
Fixtures & fittings
10% straight line
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2023
19,517 
59,686 
79,203 
Additions
2,781 
- 
2,781 
At 31 December 2023
22,298 
59,686 
81,984 
Depreciation
At 1 January 2023
18,725 
53,380 
72,105 
Charge for the year
1,201 
3,989 
5,190 
At 31 December 2023
19,926 
57,369 
77,295 
Net book value
At 31 December 2023
2,372 
2,317 
4,689 
At 31 December 2022
792 
6,306 
7,098 
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MDT INTERNATIONAL LTD Notes to the Accounts for the year ended 31 December 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
11,585 
33,184 
Amounts due from group undertakings etc.
676,567 
676,567 
Accrued income and prepayments
7,956 
14,883 
696,108 
724,634 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
9,710 
7,921 
VAT
6,855 
5,436 
Trade creditors
16,134 
19,236 
Taxes and social security
37,903 
13,856 
Other creditors
14,067 
40,375 
Accruals
4,871 
1,116 
Deferred income
38,430 
34,460 
127,970 
122,400 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
22,677 
34,173 
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Operating lease commitments
2023 
2022 
£ 
£ 
At 31 December 2023 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
27,000 
22,500 
Later than one year and not later than five years
31,500 
57,750 
58,500 
80,250 
10
Transactions with related parties
At the end of the year £676,567 (2021 - £676,567) was due from MDT Holdings (Aberdeen) Limited, the parent company of MDT International Limited. This balance is interest free and repayable on demand.
11
Average number of employees
During the year the average number of employees was 5 (2022: 5).
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