REGISTERED NUMBER: SC749257 (Scotland)

Unaudited Financial Statements For The Year Ended 30 November 2025

for

M&D MADINA LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

H O Mahmoud

REGISTERED OFFICE:

271 King Street

Aberden

AB24 5AN

REGISTERED NUMBER:

SC749257 (Scotland)

ACCOUNTANTS:

Ahmad & Nabi Mcmullan

95-107 Lancefield Street

Glasgow

Lanarkshire

G3 8HZ

FIXED ASSETS

Tangible assets

4

85,838

103,869

CURRENT ASSETS

Stocks

5

62,525

63,725

Debtors

6

245,471

1,087

Cash at bank and in hand

7,019

9,347

315,015

74,159

CREDITORS

Amounts falling due within one year

7

386,463

191,842

NET CURRENT LIABILITIES

(71,448

)

(117,683

)

TOTAL ASSETS LESS CURRENT LIABILITIES

14,390

(13,814

)

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

14,290

(13,914

)

SHAREHOLDERS' FUNDS

14,390

(13,814

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 June 2026 and were signed by:

H O Mahmoud - Director

1.	STATUTORY INFORMATION

M&D MADINA 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.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 December 2024

159,136

Additions

3,428

At 30 November 2025

162,564

DEPRECIATION

At 1 December 2024

55,267

Charge for year

21,459

At 30 November 2025

76,726

NET BOOK VALUE

At 30 November 2025

85,838

At 30 November 2024

103,869

5.

STOCKS

30.11.25

30.11.24

£

£

Stocks

62,525

63,725

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Other debtors

238,500

-

Prepayments

6,971

1,087

245,471

1,087

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade creditors

48,720

9,500

Tax

9,089

6,237

PAYE

650

622

Pensions

205

334

Other loans

124,800

-

Directors' current accounts

198,903

170,903

Accrued expenses

4,096

4,246

386,463

191,842

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

£

100

Ordinary

1

100

100

9.

RESERVES

Retained

earnings

£

At 1 December 2024

(13,914

)

Profit for the year

38,204

Dividends

(10,000

)

At 30 November 2025

14,290