REGISTERED NUMBER: SC480824 (Scotland)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

NDT (Aberdeen) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C Baillie

SECRETARY:

Miss S L Noble

REGISTERED OFFICE:

12 Craigievar Crescent

Ellon

Aberdeenshire

AB41 9FE

REGISTERED NUMBER:

SC480824 (Scotland)

ACCOUNTANTS:

J M Taylor

7 Ythan Terrace

Ellon

Aberdeenshire

AB41 9LJ

FIXED ASSETS

Tangible assets

4

14,096

11,629

CURRENT ASSETS

Stocks

18,952

16,044

Debtors

5

65,419

44,804

Cash at bank

135,543

131,574

219,914

192,422

CREDITORS

Amounts falling due within one year

6

112,080

130,642

NET CURRENT ASSETS

107,834

61,780

TOTAL ASSETS LESS CURRENT LIABILITIES

121,930

73,409

CREDITORS

Amounts falling due after more than one year

7

-

1,458

NET ASSETS

121,930

71,951

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

121,830

71,851

SHAREHOLDERS' FUNDS

121,930

71,951

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

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

The financial statements were approved by the director and authorised for issue on 1 June 2026 and were signed by:

C Baillie - Director

1.	STATUTORY INFORMATION

NDT (Aberdeen) Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost and 25% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

29,816

Additions

18,795

Disposals

(22,749

)

At 31 October 2025

25,862

DEPRECIATION

At 1 November 2024

18,187

Charge for year

4,954

Eliminated on disposal

(11,375

)

At 31 October 2025

11,766

NET BOOK VALUE

At 31 October 2025

14,096

At 31 October 2024

11,629

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

65,104

44,717

Other debtors

315

87

65,419

44,804

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

373

1,847

Hire purchase contracts

-

2,917

Trade creditors

39,392

36,184

Taxation and social security

44,208

24,542

Other creditors

28,107

65,152

112,080

130,642

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Hire purchase contracts

-

1,458

8.	RELATED PARTY DISCLOSURES

During the year the director Mr Colin Baillie advanced the company net amounts totalling £19,713

This amount remained outstanding at 31/10/2025 and is included within other creditors in the notes to the accounts.