Company Registration No. SC810964 (Scotland)
Mddr Pouya Darbandiazar Ltd
Unaudited accounts
for the year ended 31 May 2026
Mddr Pouya Darbandiazar Ltd
Statement of financial position
as at 31 May 2026
Cash at bank and in hand
51,302
35,532
Creditors: amounts falling due within one year
(12,366)
(11,090)
Net current assets
39,280
24,445
Called up share capital
100
100
Profit and loss account
39,427
24,654
Shareholders' funds
39,527
24,754
For the year ending 31 May 2026 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 11 August 2026 and were signed on its behalf by
DARBANDIAZAR, Pouya
Director
Company Registration No. SC810964
Mddr Pouya Darbandiazar Ltd
Notes to the Accounts
for the year ended 31 May 2026
Mddr Pouya Darbandiazar Ltd is a private company, limited by shares, registered in Scotland, registration number SC810964. The registered office is 46 Willowbank Road, Aberdeen, AB11 6XL, 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.
These financial statements for the year ended 31 May 2026 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 June 2024.
The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously.
The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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:
Fixtures & fittings
20% SLM
4
Tangible fixed assets
Fixtures & fittings
Mddr Pouya Darbandiazar Ltd
Notes to the Accounts
for the year ended 31 May 2026
Amounts falling due within one year
Accrued income and prepayments
-
3
6
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
11,266
11,090
7
Average number of employees
During the year the average number of employees was 1 (2025: 1).