2024-07-01 2025-06-30 2025-06-30 false SC725326 MEDD HOLDINGS LTD 2026-03-13 70100 false iso4217:GBP xbrli:pure SC725326 2024-06-30 SC725326 2025-06-30 SC725326 2024-07-01 2025-06-30 SC725326 2023-06-30 SC725326 2024-06-30 SC725326 2023-07-01 2024-06-30 SC725326 bus:SmallEntities 2024-07-01 2025-06-30 SC725326 bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 SC725326 bus:FullAccounts 2024-07-01 2025-06-30 SC725326 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 SC725326 core:WithinOneYear 2025-06-30 SC725326 core:AfterOneYear 2025-06-30 SC725326 core:WithinOneYear 2024-06-30 SC725326 core:AfterOneYear 2024-06-30 SC725326 core:ShareCapital 2025-06-30 SC725326 core:SharePremium 2025-06-30 SC725326 core:RevaluationReserve 2025-06-30 SC725326 core:OtherReservesSubtotal 2025-06-30 SC725326 core:RetainedEarningsAccumulatedLosses 2025-06-30 SC725326 core:ShareCapital 2024-06-30 SC725326 core:SharePremium 2024-06-30 SC725326 core:RevaluationReserve 2024-06-30 SC725326 core:OtherReservesSubtotal 2024-06-30 SC725326 core:RetainedEarningsAccumulatedLosses 2024-06-30 SC725326 core:LandBuildings 2025-06-30 SC725326 core:PlantMachinery 2025-06-30 SC725326 core:Vehicles 2025-06-30 SC725326 core:FurnitureFittings 2025-06-30 SC725326 core:OfficeEquipment 2025-06-30 SC725326 core:NetGoodwill 2025-06-30 SC725326 core:IntangibleAssetsOtherThanGoodwill 2025-06-30 SC725326 core:ListedExchangeTraded 2025-06-30 SC725326 core:UnlistedNon-exchangeTraded 2025-06-30 SC725326 core:LandBuildings 2024-06-30 SC725326 core:PlantMachinery 2024-06-30 SC725326 core:Vehicles 2024-06-30 SC725326 core:FurnitureFittings 2024-06-30 SC725326 core:OfficeEquipment 2024-06-30 SC725326 core:NetGoodwill 2024-06-30 SC725326 core:IntangibleAssetsOtherThanGoodwill 2024-06-30 SC725326 core:ListedExchangeTraded 2024-06-30 SC725326 core:UnlistedNon-exchangeTraded 2024-06-30 SC725326 core:LandBuildings 2024-07-01 2025-06-30 SC725326 core:PlantMachinery 2024-07-01 2025-06-30 SC725326 core:Vehicles 2024-07-01 2025-06-30 SC725326 core:FurnitureFittings 2024-07-01 2025-06-30 SC725326 core:OfficeEquipment 2024-07-01 2025-06-30 SC725326 core:NetGoodwill 2024-07-01 2025-06-30 SC725326 core:IntangibleAssetsOtherThanGoodwill 2024-07-01 2025-06-30 SC725326 core:ListedExchangeTraded 2024-07-01 2025-06-30 SC725326 core:UnlistedNon-exchangeTraded 2024-07-01 2025-06-30 SC725326 core:MoreThanFiveYears 2024-07-01 2025-06-30 SC725326 core:Non-currentFinancialInstruments 2025-06-30 SC725326 core:Non-currentFinancialInstruments 2024-06-30 SC725326 dpl:CostSales 2024-07-01 2025-06-30 SC725326 dpl:DistributionCosts 2024-07-01 2025-06-30 SC725326 core:LandBuildings 2024-07-01 2025-06-30 SC725326 core:PlantMachinery 2024-07-01 2025-06-30 SC725326 core:Vehicles 2024-07-01 2025-06-30 SC725326 core:FurnitureFittings 2024-07-01 2025-06-30 SC725326 core:OfficeEquipment 2024-07-01 2025-06-30 SC725326 dpl:AdministrativeExpenses 2024-07-01 2025-06-30 SC725326 core:NetGoodwill 2024-07-01 2025-06-30 SC725326 core:IntangibleAssetsOtherThanGoodwill 2024-07-01 2025-06-30 SC725326 dpl:GroupUndertakings 2024-07-01 2025-06-30 SC725326 dpl:ParticipatingInterests 2024-07-01 2025-06-30 SC725326 dpl:GroupUndertakings core:ListedExchangeTraded 2024-07-01 2025-06-30 SC725326 core:ListedExchangeTraded 2024-07-01 2025-06-30 SC725326 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-07-01 2025-06-30 SC725326 core:UnlistedNon-exchangeTraded 2024-07-01 2025-06-30 SC725326 dpl:CostSales 2023-07-01 2024-06-30 SC725326 dpl:DistributionCosts 2023-07-01 2024-06-30 SC725326 core:LandBuildings 2023-07-01 2024-06-30 SC725326 core:PlantMachinery 2023-07-01 2024-06-30 SC725326 core:Vehicles 2023-07-01 2024-06-30 SC725326 core:FurnitureFittings 2023-07-01 2024-06-30 SC725326 core:OfficeEquipment 2023-07-01 2024-06-30 SC725326 dpl:AdministrativeExpenses 2023-07-01 2024-06-30 SC725326 core:NetGoodwill 2023-07-01 2024-06-30 SC725326 core:IntangibleAssetsOtherThanGoodwill 2023-07-01 2024-06-30 SC725326 dpl:GroupUndertakings 2023-07-01 2024-06-30 SC725326 dpl:ParticipatingInterests 2023-07-01 2024-06-30 SC725326 dpl:GroupUndertakings core:ListedExchangeTraded 2023-07-01 2024-06-30 SC725326 core:ListedExchangeTraded 2023-07-01 2024-06-30 SC725326 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-07-01 2024-06-30 SC725326 core:UnlistedNon-exchangeTraded 2023-07-01 2024-06-30 SC725326 core:NetGoodwill 2025-06-30 SC725326 core:IntangibleAssetsOtherThanGoodwill 2025-06-30 SC725326 core:LandBuildings 2025-06-30 SC725326 core:PlantMachinery 2025-06-30 SC725326 core:Vehicles 2025-06-30 SC725326 core:FurnitureFittings 2025-06-30 SC725326 core:OfficeEquipment 2025-06-30 SC725326 core:AfterOneYear 2025-06-30 SC725326 core:WithinOneYear 2025-06-30 SC725326 core:ListedExchangeTraded 2025-06-30 SC725326 core:UnlistedNon-exchangeTraded 2025-06-30 SC725326 core:ShareCapital 2025-06-30 SC725326 core:SharePremium 2025-06-30 SC725326 core:RevaluationReserve 2025-06-30 SC725326 core:OtherReservesSubtotal 2025-06-30 SC725326 core:RetainedEarningsAccumulatedLosses 2025-06-30 SC725326 core:NetGoodwill 2024-06-30 SC725326 core:IntangibleAssetsOtherThanGoodwill 2024-06-30 SC725326 core:LandBuildings 2024-06-30 SC725326 core:PlantMachinery 2024-06-30 SC725326 core:Vehicles 2024-06-30 SC725326 core:FurnitureFittings 2024-06-30 SC725326 core:OfficeEquipment 2024-06-30 SC725326 core:AfterOneYear 2024-06-30 SC725326 core:WithinOneYear 2024-06-30 SC725326 core:ListedExchangeTraded 2024-06-30 SC725326 core:UnlistedNon-exchangeTraded 2024-06-30 SC725326 core:ShareCapital 2024-06-30 SC725326 core:SharePremium 2024-06-30 SC725326 core:RevaluationReserve 2024-06-30 SC725326 core:OtherReservesSubtotal 2024-06-30 SC725326 core:RetainedEarningsAccumulatedLosses 2024-06-30 SC725326 core:NetGoodwill 2023-06-30 SC725326 core:IntangibleAssetsOtherThanGoodwill 2023-06-30 SC725326 core:LandBuildings 2023-06-30 SC725326 core:PlantMachinery 2023-06-30 SC725326 core:Vehicles 2023-06-30 SC725326 core:FurnitureFittings 2023-06-30 SC725326 core:OfficeEquipment 2023-06-30 SC725326 core:AfterOneYear 2023-06-30 SC725326 core:WithinOneYear 2023-06-30 SC725326 core:ListedExchangeTraded 2023-06-30 SC725326 core:UnlistedNon-exchangeTraded 2023-06-30 SC725326 core:ShareCapital 2023-06-30 SC725326 core:SharePremium 2023-06-30 SC725326 core:RevaluationReserve 2023-06-30 SC725326 core:OtherReservesSubtotal 2023-06-30 SC725326 core:RetainedEarningsAccumulatedLosses 2023-06-30 SC725326 core:AfterOneYear 2024-07-01 2025-06-30 SC725326 core:WithinOneYear 2024-07-01 2025-06-30 SC725326 core:Non-currentFinancialInstruments core:CostValuation 2024-07-01 2025-06-30 SC725326 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-07-01 2025-06-30 SC725326 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-07-01 2025-06-30 SC725326 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-07-01 2025-06-30 SC725326 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-07-01 2025-06-30 SC725326 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-07-01 2025-06-30 SC725326 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-07-01 2025-06-30 SC725326 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-07-01 2025-06-30 SC725326 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-07-01 2025-06-30 SC725326 core:Non-currentFinancialInstruments core:CostValuation 2025-06-30 SC725326 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-06-30 SC725326 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-06-30 SC725326 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-06-30 SC725326 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-06-30 SC725326 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-06-30 SC725326 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-06-30 SC725326 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-06-30 SC725326 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-06-30 SC725326 core:Non-currentFinancialInstruments core:CostValuation 2024-06-30 SC725326 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-06-30 SC725326 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-06-30 SC725326 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-06-30 SC725326 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-06-30 SC725326 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-06-30 SC725326 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-06-30 SC725326 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-06-30 SC725326 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-06-30 SC725326 bus:Director1 2024-07-01 2025-06-30

MEDD HOLDINGS LTD

Registered Number
SC725326
(Scotland)

Unaudited Financial Statements for the Year ended
30 June 2025

MEDD HOLDINGS LTD
Company Information
for the year from 1 July 2024 to 30 June 2025

Director | SIRRI, Maria Rosalyne

Registered Address | Suit 21, 70 West Regent Street
| Glasgow
| G2 2QZ

Registered Number | SC725326 (Scotland)

MEDD HOLDINGS LTD
Balance Sheet as at
30 June 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Investments | 3 |  |  | 51 |  |  |  | -
|  |  |  | 51 |  |  |  | -
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 23,741 |  |  |  | - |  |
Cash at bank and on hand |  | 2,100 |  |  |  | 50 |  |
|  | 25,841 |  |  |  | 50 |  |
Creditors amounts falling due within one year | 5 | (2,201) |  |  |  | - |  |
Net current assets (liabilities) |  |  |  | 23,640 |  |  |  | 50
Total assets less current liabilities |  |  |  | 23,691 |  |  |  | 50
Net assets |  |  |  | 23,691 |  |  |  | 50
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 50 |  |  |  | 50
Profit and loss account |  |  |  | 23,641 |  |  |  | -
Shareholders' funds |  |  |  | 23,691 |  |  |  | 50

- The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 13 March 2026, and are signed on its behalf by:
SIRRI, Maria Rosalyne Director Registered Company No. SC725326

MEDD HOLDINGS LTD
Notes to the Financial Statements
for the year ended 30 June 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Dividend income
--- | ---
| Dividend income is recognised when the right to receive payment is established.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 0 |  | 0

3. | Fixed asset investments
--- | ---

|  | Investments in groups1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| Additions | 51 |  | 51
| At 30 June 25 | 51 |  | 51
| Net book value
| At 30 June 25 | 51 |  | 51
| At 30 June 24 | - |  | -

| Notes
--- | ---
| 1Investments in group undertakings and participating interests

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Amounts owed by group undertakings | 23,741 |  | -
| Total | 23,741 |  | -

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Amounts owed to related parties | 2,001 |  | -
| Accrued liabilities and deferred income | 200 |  | -
| Total | 2,201 |  | -

6. | Related party transactions
--- | ---
| At year-end, the amounts owed by/to group undertakings balance includes £23,741 (2024: £Nil) due from Medd Property Management Ltd, and the balance includes £2,001 (2024: £Nil) due to Medd Care Services Ltd, where Maria Sirri is also a director of the company.