Company Registration No. SC328757 (Scotland)
MDT INTERNATIONAL LTD
Unaudited accounts
for the year ended 31 December 2024
MDT INTERNATIONAL LTD
Unaudited accounts
Contents
MDT INTERNATIONAL LTD
Company Information
for the year ended 31 December 2024
Company Number
SC328757 (Scotland)
Registered Office
45 Albert Street
Aberdeen
AB25 1XT
MDT INTERNATIONAL LTD
Statement of financial position
as at 31 December 2024
Cash at bank and in hand
207,874
197,054
Creditors: amounts falling due within one year
(153,012)
(127,970)
Net current assets
759,004
765,192
Total assets less current liabilities
759,004
769,881
Creditors: amounts falling due after more than one year
(12,501)
(22,677)
Net assets
746,503
747,204
Called up share capital
100
100
Profit and loss account
746,403
747,104
Shareholders' funds
746,503
747,204
For the year ending 31 December 2024 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 17 July 2025 and were signed on its behalf by
Mr A S Leitch
Director
Company Registration No. SC328757
MDT INTERNATIONAL LTD
Notes to the Accounts
for the year ended 31 December 2024
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.
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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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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
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.
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Tangible fixed assets
Plant & machinery
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 January 2024
22,298
59,686
81,984
At 31 December 2024
23,240
59,686
82,926
At 1 January 2024
19,926
57,369
77,295
Charge for the year
3,314
2,317
5,631
At 31 December 2024
23,240
59,686
82,926
At 31 December 2023
2,372
2,317
4,689
MDT INTERNATIONAL LTD
Notes to the Accounts
for the year ended 31 December 2024
Amounts falling due within one year
Trade debtors
19,726
11,585
Amounts due from group undertakings etc.
676,567
676,567
Accrued income and prepayments
7,849
7,956
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Creditors: amounts falling due within one year
2024
2023
Bank loans and overdrafts
9,934
9,710
Trade creditors
39,370
16,134
Taxes and social security
36,161
37,903
Other creditors
18,716
14,067
Deferred income
8,291
38,430
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Creditors: amounts falling due after more than one year
2024
2023
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
9
Operating lease commitments
2024
2023
At 31 December 2024 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
27,000
Later than one year and not later than five years
4,500
31,500
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Transactions with related parties
At the end of the year £676,567 (2023 - £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.
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Average number of employees
During the year the average number of employees was 5 (2023: 5).