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Company Registration No. SC389904 (Scotland)
MDT HOLDINGS (ABERDEEN) LIMITED Unaudited accounts for the year ended 31 December 2025
MDT HOLDINGS (ABERDEEN) LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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MDT HOLDINGS (ABERDEEN) LIMITED Company Information for the year ended 31 December 2025
Director
Mr A S Leitch
Company Number
SC389904 (Scotland)
Registered Office
45 Albert Street Aberdeen AB25 1XT Scotland
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MDT HOLDINGS (ABERDEEN) LIMITED Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Investments
4
680,000
680,000
Current assets
Cash at bank and in hand
53
53
Creditors: amounts falling due within one year
5
(676,567)
(676,567)
Net current liabilities
(676,514)
(676,514)
Net assets
3,486
3,486
Capital and reserves
Called up share capital
6
11
11
Profit and loss account
3,475
3,475
Shareholders' funds
3,486
3,486
For the year ending 31 December 2025 the company was entitled to exemption from audit 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 6 July 2026 and were signed on its behalf by
Mr A S Leitch Director Company Registration No. SC389904
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MDT HOLDINGS (ABERDEEN) LIMITED Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
MDT HOLDINGS (ABERDEEN) LIMITED is a private company, limited by shares, registered in Scotland, registration number SC389904. The registered office is 45 Albert Street, Aberdeen, AB25 1XT, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Investments
Interest in subsidiaries, associated and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in the profit or loss.
4
Investments
Subsidiary undertakings
£
Valuation at 1 January 2025
680,000
Valuation at 31 December 2025
680,000
5
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings and other participating interests
676,567
676,567
6
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
10 A Ordinary shares of £1 each
10
10
1 B Ordinary shares of £1 each
1
1
11
11
7
Transactions with related parties
At 31 December 2025 £676,567 (2024 - £676,567) was due to MDT International Limited, a subsidiary company of MDT Holdings (Aberdeen) Limited. This balance is interest free and repayable on demand.
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MDT HOLDINGS (ABERDEEN) LIMITED Notes to the Accounts for the year ended 31 December 2025
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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