Dunedin Medical Ltd 31/12/2025 iXBRL

Company registration number: SC819814

Dunedin Medical Ltd

Unaudited filleted financial statements

31 December 2025

Dunedin Medical Ltd

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Dunedin Medical Ltd

Directors and other information


	Director	Dr Haroon Rehman


	Secretary	Iqra Rehman


	Company number	SC819814


	Registered office	6 Kirkgate
		Alloa
		Clackmannanshire
		FK10 1EP


	Accountants	bk plus
		20 Barnton Street
		Stirling
		FK8 1NE




	Bankers	Royal Bank of Scotland Plc
		36 St Andrew Square
		Edinburgh
		EH2 2YB

Dunedin Medical Ltd

Report to the director on the preparation of the

unaudited statutory financial statements of Dunedin Medical Ltd

Period ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Dunedin Medical Ltd for the period ended 31 December 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 us.

As a practising member firm of the Association of Chartered Certified Accountants , we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.

This report is made solely to the director of Dunedin Medical Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Dunedin Medical Ltd and state those matters that we have agreed to state to them, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dunedin Medical Ltd and its director as a body for our work or for this report.

It is your duty to ensure that Dunedin Medical Ltd 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 Dunedin Medical Ltd. You consider that Dunedin Medical Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Dunedin Medical Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

bk plus

Chartered Accountants

20 Barnton Street

Stirling

FK8 1NE

9 June 2026

Dunedin Medical Ltd

Statement of financial position

31 December 2025

		31/12/25
	Note	£	£

Fixed assets
Tangible assets	5	8,315
		_______
			8,315

Current assets
Debtors	6	10,321
Cash at bank and in hand		63,149
		_______
		73,470
Creditors: amounts falling due
within one year	7	( 43,065)
		_______
Net current assets			30,405
			_______


Provisions for liabilities			( 2,079)

			_______
Net assets			36,641
			_______

Capital and reserves
Called up share capital	8		100
Profit and loss account			36,541
			_______
Shareholders funds			36,641
			_______

For the period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 09 June 2026 , and are signed on behalf of the board by:

Dr Haroon Rehman

Director

Company registration number: SC819814

Dunedin Medical Ltd

Notes to the financial statements

Period ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in Scotland. The address of the registered office is 6 Kirkgate, Alloa, Clackmannanshire, FK10 1EP.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	33.3 %	straight line

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

4. Employee numbers

The average number of persons employed by the company during the period amounted to 1

5. Tangible assets

	Fixtures, fittings and equipment	Total
	£	£
Cost
At 19 August 2024	-	-
Additions	9,026	9,026
	_______	_______
At 31 December 2025	9,026	9,026
	_______	_______
Depreciation
At 19 August 2024	-	-
Charge for the year	711	711
	_______	_______
At 31 December 2025	711	711
	_______	_______
Carrying amount
At 31 December 2025	8,315	8,315
	_______	_______

6. Debtors

			31/12/25
			£
	Trade debtors		9,714
	Prepayments and accrued income		557
	Other debtors		50
			_______
			10,321
			_______

7. Creditors: amounts falling due within one year

			31/12/25
			£
	Trade creditors		866
	Accruals and deferred income		2,976
	Social security and other taxes		13,773
			_______
			43,065
			_______

8. Called up share capital

Issued, called up and fully paid

	31/12/25
	No	£
Ordinary Shares of £ 1.00 each	100	100
	_______	_______