IRIS Accounts Production v25.4.0.155 SC452253 director 1.7.24 30.6.25 30.6.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC452253 2024-06-30 SC452253 2025-06-30 SC452253 2024-07-01 2025-06-30 SC452253 2023-06-30 SC452253 2023-07-01 2024-06-30 SC452253 2024-06-30 SC452253 ns15:Scotland 2024-07-01 2025-06-30 SC452253 ns14:PoundSterling 2024-07-01 2025-06-30 SC452253 ns10:Director1 2024-07-01 2025-06-30 SC452253 ns10:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 SC452253 ns10:SmallEntities 2024-07-01 2025-06-30 SC452253 ns10:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 SC452253 ns10:SmallCompaniesRegimeForDirectorsReport 2024-07-01 2025-06-30 SC452253 ns10:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 SC452253 ns10:AbridgedAccounts 2024-07-01 2025-06-30 SC452253 ns5:CurrentFinancialInstruments 2025-06-30 SC452253 ns5:CurrentFinancialInstruments 2024-06-30 SC452253 ns5:Non-currentFinancialInstruments 2025-06-30 SC452253 ns5:Non-currentFinancialInstruments 2024-06-30 SC452253 ns5:ShareCapital 2025-06-30 SC452253 ns5:ShareCapital 2024-06-30 SC452253 ns5:RetainedEarningsAccumulatedLosses 2025-06-30 SC452253 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 SC452253 ns10:RegisteredOffice 2024-07-01 2025-06-30 SC452253 ns5:Secured 2025-06-30 SC452253 ns5:Secured 2024-06-30

REGISTERED NUMBER: SC452253 (Scotland)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 JUNE 2025 |

| FOR |

| LDT FINANCE LIMITED |

| LDT FINANCE LIMITED (REGISTERED NUMBER: SC452253) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 30 June 2025

Page |

| Abridged Balance Sheet | 1 |

| Notes to the Financial Statements | 3 |

| LDT FINANCE LIMITED (REGISTERED NUMBER: SC452253) |

ABRIDGED BALANCE SHEET

30 June 2025

| 30.6.25 | 30.6.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 37,764 |  | 50,353 |  |

CURRENT ASSETS

Debtors | 60,796 |  | 60,796 |  |

Cash at bank | 1,521 |  | 2,710 |  |

62,317 |  | 63,506 |  |

CREDITORS

Amounts falling due within one year | 48,735 |  | 38,732 |  |

NET CURRENT ASSETS | 13,582 |  | 24,774 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 51,346 |  | 75,127 |  |

CREDITORS

Amounts falling due after more than one year | 48,063 |  | 70,242 |  |

NET ASSETS | 3,283 |  | 4,885 |  |

CAPITAL AND RESERVES

Called up share capital | 4 |  | 4 |  |

Retained earnings | 3,279 |  | 4,881 |  |

SHAREHOLDERS' FUNDS | 3,283 |  | 4,885 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 June 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

| LDT FINANCE LIMITED (REGISTERED NUMBER: SC452253) |

ABRIDGED BALANCE SHEET - continued

30 June 2025

The financial statements were approved by the director and authorised for issue on 31 July 2025 and were signed by:

D W Travers - Director

| LDT FINANCE LIMITED (REGISTERED NUMBER: SC452253) |

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| Ldt Finance Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

| Registered number: | SC452253

| Registered office: | Calder House

| 8 South Caldeen Road

| Coatbridge

| ML5 4EG

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover and revenue recognition

| Turnover represents commission income from arranging mortgages. Revenue is recognised when services are provided to the customer.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Financial instruments

| The company only has basic financial assets and liabilities of a kind that qualify as basic financial instruments.

| Basic financial instruments are initially recognised at transaction value and subsequently measured at their

| settlement value.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

| LDT FINANCE LIMITED (REGISTERED NUMBER: SC452253) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 June 2025

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 78,600 |  |

| DEPRECIATION

| At 1 July 2024 | 28,247 |  |

| Charge for year | 12,589 |  |

| At 30 June 2025 | 40,836 |  |

| NET BOOK VALUE

| At 30 June 2025 | 37,764 |  |

| At 30 June 2024 | 50,353 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Totals

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 78,600 |  |

| DEPRECIATION

| At 1 July 2024

| and 30 June 2025 | 11,463 |  |

| NET BOOK VALUE

| At 30 June 2025 | 67,137 |  |

| At 30 June 2024 | 67,137 |  |

5. | SECURED DEBTS

| The following secured debts are included within creditors:

| 30.6.25 |  | 30.6.24

£ | £ |

| Bank loans | 3,046 |  | 5,958 |  |

| The bank loan is secured by a personal guarantee from the Director.

6. | ULTIMATE CONTROLLING PARTY

| The company is controlled by D W Travers and his family.