Xdp Scotland Ltd

	Page
Balance Sheet	1—2
Statement of Changes in Equity	3
Notes to the Financial Statements	4—6

Registered number: 03311433

		2024		2023
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	74,509		250,978
Cash at bank and in hand		390		1,382

		74,899		252,360
Creditors: Amounts Falling Due Within One Year	5	(263,604 )		(391,189 )

NET CURRENT ASSETS (LIABILITIES)			(188,705 )		(138,829 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(188,705 )		(138,829 )

NET LIABILITIES			(188,705 )		(138,829 )

CAPITAL AND RESERVES
Called up share capital	6		1		1
Profit and Loss Account			(188,706 )		(138,830 )

SHAREHOLDERS' FUNDS			(188,705)		(138,829)

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Xdp Scotland Ltd

Balance Sheet (continued)

As At 31 December 2024

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 member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr L John

Director

29 September 2025

The notes on pages 4 to 6 form part of these financial statements.

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 1 January 2023 as previously stated	1	51,035	51,036
Prior year adjustment	-	(136,369 )	(136,369 )

As at 1 January 2023 as restated	1	(85,334 )	(85,333)
(85,334 )

Loss for the year and total comprehensive income	-	(53,496 )	(53,496)

As at 31 December 2023 and 1 January 2024	1	(138,830 )	(138,829)


Loss for the year and total comprehensive income	-	(49,876 )	(49,876)

As at 31 December 2024	1	(188,706 )	(188,705)

1. General Information

Xdp Scotland Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 03311433 . The registered office is Curdworth House, Kingsbury Road, Sutton Coldfield, B76 9EE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. Although the company has net current liabilities, the directors believe the use of the going concern basis is appropriate with the continued support of its associated companies.

2.3. Turnover

Turnover includes revenue earned from the rendering of services.

Turnover from the rendering of services is recognised during the period it relates. Deferred income is provided where sales are invoiced in advance of services rendered, and accrued income is recognised where sales are invoiced in arrears of the services rendered.

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

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Xdp Scotland Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

2.5. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was 51 (2023: 59)

4. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	70,810	184,780
Other debtors	-	110
Corporation tax recoverable assets	-	8,354
Net wages	199	-
Amounts owed by related parties	3,500	57,734

	74,509	250,978

5. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	204	3,194
Other taxes and social security	259,841	171,229
Other creditors	3,559	8,335
Accruals and deferred income	-	206,431
Amounts owed to related parties	-	2,000

	263,604	391,189

6. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	1	1

7. Pension Commitments

The company operates a defined contribution pension scheme for its employees. The assets of the scheme are held separately from those of the company in an independently administered fund.

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Xdp Scotland Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

8. Related Party Transactions

XDP.co.uk Limited

Controlled by Mr L John (controlling party)

During the year the company loaned monies to XDP.co.uk Limited amounting to £3,500 (2023: £30,500). At the year end the company was owed £3,500 (2023: £57,734). The amount is interest free with no fixed date for repayment.

XDP International Services Ltd

Controlled by Mr L John (controlling party)

19. During the year XDP International Services Ltd, a company which Mr L John (director and owner) is director and controlling party, loaned monies to the company amounting to £nil (2023: £98,000). During the year repayments of £2,000 (2023: £96,000) were made. At the year end the company owed £nil (2023: £2,000).

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