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Company Registration No. SC328757 (Scotland)
MDT INTERNATIONAL LTD Unaudited accounts for the year ended 31 December 2025
MDT INTERNATIONAL LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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MDT INTERNATIONAL LTD Company Information for the year ended 31 December 2025
Directors
Mr A S Leitch Helen Leitch
Company Number
SC328757 (Scotland)
Registered Office
45 Albert Street Aberdeen AB25 1XT
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MDT INTERNATIONAL LTD Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Current assets
Debtors
5
709,406
704,142
Cash at bank and in hand
94,755
207,874
804,161
912,016
Creditors: amounts falling due within one year
6
(102,152)
(153,012)
Net current assets
702,009
759,004
Total assets less current liabilities
702,009
759,004
Creditors: amounts falling due after more than one year
7
(2,027)
(12,501)
Net assets
699,982
746,503
Capital and reserves
Called up share capital
8
100
100
Profit and loss account
699,882
746,403
Shareholders' funds
699,982
746,503
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 directors acknowledge 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 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 of Directors and authorised for issue on 6 July 2026 and were signed on its behalf by
Mr A S Leitch Director Company Registration No. SC328757
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MDT INTERNATIONAL LTD Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
MDT INTERNATIONAL LTD is a private company, limited by shares, registered in Scotland, registration number SC328757. The registered office is 45 Albert Street, Aberdeen, AB25 1XT.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% straight line
Fixtures & fittings
10% straight line
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 January 2025
23,240
59,686
82,926
At 31 December 2025
23,240
59,686
82,926
Depreciation
At 1 January 2025
23,240
59,686
82,926
At 31 December 2025
23,240
59,686
82,926
Net book value
At 31 December 2025
-
-
-
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MDT INTERNATIONAL LTD Notes to the Accounts for the year ended 31 December 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
26,480
19,726
Amounts due from group undertakings etc.
676,567
676,567
Accrued income and prepayments
6,359
7,849
709,406
704,142
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
10,204
9,934
VAT
2,280
6,989
Trade creditors
23,866
39,370
Taxes and social security
3,279
36,161
Other creditors
9,438
18,716
Accruals
29,960
33,551
Deferred income
23,125
8,291
102,152
153,012
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
2,027
12,501
8
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
9
Operating lease commitments
2025
2024
£
£
At 31 December 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
18,000
27,000
Later than one year and not later than five years
-
4,500
18,000
31,500
10
Transactions with related parties
At the end of the year £676,567 (2024 - £676,567) was due from MDT Holdings (Aberdeen) Limited, the parent company of MDT International Limited. This balance is interest free and repayable on demand.
11
Average number of employees
During the year the average number of employees was 5 (2024: 5).
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