1 January 2024 false No description of principal activity Taxfiler 2024.6 SC328757business:PrivateLimitedCompanyLtd2024-01-012024-12-31 SC3287572023-12-31 SC3287572024-01-012024-12-31 SC328757business:AuditExempt-NoAccountantsReport2024-01-012024-12-31 SC328757business:FilletedAccounts2024-01-012024-12-31 SC3287572024-12-31 SC328757business:Director12024-01-012024-12-31 SC328757business:RegisteredOffice2024-01-012024-12-31 SC3287572023-12-31 SC328757core:WithinOneYear2024-12-31 SC328757core:WithinOneYear2023-12-31 SC328757core:AfterOneYear2024-12-31 SC328757core:AfterOneYear2023-12-31 SC328757core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 SC328757core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 SC328757core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 SC328757core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 SC328757core:PreviouslyStatedAmount2024-12-31 SC328757core:PreviouslyStatedAmount2023-12-31 SC328757business:SmallEntities2024-01-012024-12-31 SC328757countries:Scotland2024-01-012024-12-31 SC328757core:PlantMachinery2024-01-012024-12-31 SC328757core:FurnitureFittings2024-01-012024-12-31 SC328757core:PlantMachinery2023-12-31 SC328757core:FurnitureFittings2023-12-31 SC328757core:PlantMachinery2024-12-31 SC328757core:FurnitureFittings2024-12-31 SC328757business:OrdinaryShareClass12024-01-012024-12-31 SC328757business:OrdinaryShareClass12023-01-012023-12-31 SC328757core:BetweenOneFiveYears2024-12-31 SC328757core:BetweenOneFiveYears2023-12-31 SC3287572023-01-012023-12-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. SC328757 (Scotland)
MDT INTERNATIONAL LTD Unaudited accounts for the year ended 31 December 2024
MDT INTERNATIONAL LTD Unaudited accounts Contents
Page
- 2 -
MDT INTERNATIONAL LTD Company Information for the year ended 31 December 2024
Director
Mr A S Leitch
Company Number
SC328757 (Scotland)
Registered Office
45 Albert Street Aberdeen AB25 1XT
- 3 -
MDT INTERNATIONAL LTD Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
- 
4,689 
Current assets
Debtors
704,142 
696,108 
Cash at bank and in hand
207,874 
197,054 
912,016 
893,162 
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 
Capital and reserves
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
- 4 -
MDT INTERNATIONAL LTD Notes to the Accounts for the year ended 31 December 2024
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 2024
22,298 
59,686 
81,984 
Additions
942 
- 
942 
At 31 December 2024
23,240 
59,686 
82,926 
Depreciation
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 
Net book value
At 31 December 2024
- 
- 
- 
At 31 December 2023
2,372 
2,317 
4,689 
- 5 -
MDT INTERNATIONAL LTD Notes to the Accounts for the year ended 31 December 2024
5
Debtors
2024 
2023 
£ 
£ 
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 
704,142 
696,108 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
9,934 
9,710 
VAT
6,989 
6,855 
Trade creditors
39,370 
16,134 
Taxes and social security
36,161 
37,903 
Other creditors
18,716 
14,067 
Accruals
33,551 
4,871 
Deferred income
8,291 
38,430 
153,012 
127,970 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
12,501 
22,677 
8
Share capital
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 
31,500 
58,500 
10
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.
11
Average number of employees
During the year the average number of employees was 5 (2023: 5).
- 6 -