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Company registration number: SC307468
IDTC Limited
Unaudited filleted financial statements
30 September 2025
IDTC Limited
Contents
Directors and other information
Accountant's report
Statement of financial position and notes to the financial statements
IDTC Limited
Directors and other information

| Director | Mrs Evelyn Duncan
| Company number | SC307468
| Registered office | 1 Hunter Street
|  | Kirkcaldy
|  | Fife
|  | KY1 1ED
| Business address | 1 Hunter Street
|  | Kirkcaldy
|  | Fife
|  | KY1 1ED
| Accountant | John Lynch & Co.
|  | Torridon House
|  | Torridon Lane
|  | Rosyth
|  | Fife
|  | KY11 2EU

IDTC Limited
Report to the director on the preparation of the
unaudited statutory financial statements of IDTC Limited
Year ended 30 September 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of IDTC Limited for the year ended 30 September 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given me.
As a practising member of ICAS , I am subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.
This report is made solely to the director of IDTC Limited, as a body, in accordance with the terms of my engagement letter dated 25 February 2025. My work has been undertaken solely to prepare for your approval the financial statements of IDTC Limited and state those matters that we have agreed to state to them, as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than IDTC Limited and its director as a body for my work or for this report.
It is your duty to ensure that IDTC Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of IDTC Limited. You consider that IDTC Limited is exempt from the statutory audit requirement for the year.
I have not been instructed to carry out an audit or a review of the financial statements of IDTC Limited. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.
John Lynch & Co.
Chartered Accountants
Torridon House
Torridon Lane
Rosyth
Fife
KY11 2EU
11 March 2026
IDTC Limited
Statement of financial position
30 September 2025

|  |  | 2025 |  |  | 2024 |
|  |  | £ | £ |  | £ | £
Fixed assets |  |  |  | 164,500 |  |  | 168,000
|  |  |  | _______ |  |  | _______
Current assets |  |  | 11,193 |  |  | 30,450 |
Prepayments and accrued income |  |  | 790 |  |  | 824 |
|  |  | _______ |  |  | _______ |
|  |  |  | 11,983 |  |  | 31,274
Creditors: amounts falling due within one year |  |  |  | ( 5,282) |  |  | ( 5,290)
|  |  |  | _______ |  |  | _______
Net current assets |  |  |  | 6,701 |  |  | 25,984
|  |  |  | _______ |  |  | _______
Total assets less current liabilities |  |  |  | 171,201 |  |  | 193,984
Accruals and deferred income |  |  |  | ( 1,119) |  |  | ( 1,087)
|  |  |  | _______ |  |  | _______
Net assets |  |  |  | 170,082 |  |  | 192,897
|  |  |  | _______ |  |  | _______
Capital and reserves |  |  |  | 170,082 |  |  | 192,897
|  |  |  | _______ |  |  | _______

IDTC Limited
Year ended 30 September 2025
Notes to the financial statements
1. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).
2. Directors advances, credits and guarantees

| During the year the director entered into the following advances and credits with the company: |  |  |  |  |  |
2025 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the director | Balance o/standing |  |  |
|  | £ | £ | £ |  |  |
| Mrs Evelyn Duncan | 9,600 | ( 9,624) | ( 24) |  |  |
|  | _______ | _______ | _______ |  |  |
2024 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the director | Balance o/standing |  |  |
|  | £ | £ | £ |  |  |
| Mrs Evelyn Duncan | ( 2,715) | 12,315 | 9,600 |  |  |
|  | _______ | _______ | _______ |  |  |

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsiblities:
- The member has not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the board of directors and authorised for issue on 11 March 2026 , and are signed on behalf of the board by:
Mrs Evelyn Duncan
Director
Company registration number: SC307468
The company is a private company limited by shares, registered in Scotland.