1 October 2023 false No description of principal activity Taxfiler 2024.6 SC709676business:PrivateLimitedCompanyLtd2023-10-012024-09-30 SC7096762023-09-30 SC7096762023-10-012024-09-30 SC709676business:AuditExempt-NoAccountantsReport2023-10-012024-09-30 SC709676business:FilletedAccounts2023-10-012024-09-30 SC7096762024-09-30 SC709676business:Director12023-10-012024-09-30 SC709676business:RegisteredOffice2023-10-012024-09-30 SC7096762023-09-30 SC709676core:WithinOneYear2024-09-30 SC709676core:WithinOneYear2023-09-30 SC709676core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 SC709676core:ShareCapitalcore:PreviouslyStatedAmount2023-09-30 SC709676core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 SC709676core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-09-30 SC709676core:PreviouslyStatedAmount2024-09-30 SC709676core:PreviouslyStatedAmount2023-09-30 SC709676business:SmallEntities2023-10-012024-09-30 SC709676countries:Scotland2023-10-012024-09-30 SC709676core:LandBuildings2023-09-30 SC709676core:LandBuildings2024-09-30 SC709676business:OrdinaryShareClass12023-10-012024-09-30 SC709676business:OrdinaryShareClass12022-10-012023-09-30 SC7096762022-10-012023-09-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. SC709676 (Scotland)
MD P&C HOLDING LTD Unaudited accounts for the year ended 30 September 2024
MD P&C HOLDING LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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MD P&C HOLDING LTD Company Information for the year ended 30 September 2024
Director
Maria Laura D'Orazio
Company Number
SC709676 (Scotland)
Registered Office
42/7 PARKSIDE TERRACE EDINBURGH MIDLOTHIAN EH16 5XR SCOTLAND
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MD P&C HOLDING LTD Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
184,000 
184,000 
Investments
5
100 
100 
184,100 
184,100 
Current assets
Debtors
6
43,167 
43,567 
Cash at bank and in hand
5 
5,355 
43,172 
48,922 
Creditors: amounts falling due within one year
7
(27,613)
(36,464)
Net current assets
15,559 
12,458 
Net assets
199,659 
196,558 
Capital and reserves
Called up share capital
8
100 
100 
Profit and loss account
199,559 
196,458 
Shareholders' funds
199,659 
196,558 
For the year ending 30 September 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 her 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 26 September 2025 and were signed on its behalf by
Maria Laura D'Orazio Director Company Registration No. SC709676
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MD P&C HOLDING LTD Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
MD P&C HOLDING LTD is a private company, limited by shares, registered in Scotland, registration number SC709676. The registered office is 42/7 PARKSIDE TERRACE, EDINBURGH, MIDLOTHIAN, EH16 5XR, SCOTLAND.
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:
4
Tangible fixed assets
Land & buildings 
£ 
Cost or valuation
At cost 
At 1 October 2023
184,000 
At 30 September 2024
184,000 
Depreciation
At 30 September 2024
- 
Net book value
At 30 September 2024
184,000 
At 30 September 2023
184,000 
5
Investments
Subsidiary undertakings 
£ 
Valuation at 1 October 2023
100 
Valuation at 30 September 2024
100 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
43,167 
43,567 
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MD P&C HOLDING LTD Notes to the Accounts for the year ended 30 September 2024
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
24,249 
36,249 
Taxes and social security
400 
- 
Loans from directors
2,964 
215 
27,613 
36,464 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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