# LDT (SCOTLAND) LTD (SC759804)

> LDT (SCOTLAND) LTD is an active private limited company (company number SC759804) incorporated on 22 February 2023, registered in Ayr. Its registered activity is activities of other holding companies n.e.c. (SIC 64209). Latest micro accounts cover the period ending 31 March 2026, showing net assets of −£380, with 0 employees on average. As micro-entity accounts, no profit and loss account is filed, so turnover and profit are not public. Net assets fell 188% on the prior period (−£132). Across the last 3 periods on record the net-asset trend is falling.

- Status: Active
- Incorporated: 2023-02-22
- Registered office: Ayr, KA7 2AY
- SIC 64209: Activities of other holding companies n.e.c.
- Next accounts due: 2027-12-31
- Confirmation statement due: 2027-03-08
- Accounts type: MICRO ENTITY

By net assets it sits in the lower half of 10,075 comparable companies in Other (median £100, upper quartile £130k).

## Accounts (as filed)

| Period end | Net assets | Cash | Debtors | Creditors <1y | Turnover | Profit | Employees |
|---|---|---|---|---|---|---|---|
| 2026-03-31 | −£380 | — | — | £44k | — | — | 0 |
| 2025-03-31 | −£132 | — | — | £44k | — | — | 0 |
| 2024-03-31 | £100 | — | — | £33k | — | — | 0 |

current ratio 0.99; net assets trend falling; size band micro.

## Filing and accounts signals (facts, not a rating)

- Net assets below zero: Net assets £-380 at 31 March 2026
- Net assets down 25% or more on the prior period: -187.9% vs prior period
- Current assets below creditors within one year: Current ratio 0.99
- Three or more accounting periods on record: 3 periods on record
- Incorporated two to five years ago: Incorporated 22 February 2023

How each signal is derived: https://firmoscan.com/methodology

## Persons with significant control

- Mr Gerard Thomas Cummins — owns 75–100% of shares; holds 75–100% of voting rights; can appoint or remove directors, since 2023-02-22

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Source: Companies House register snapshot 2026-08-31, Open Government Licence v3.0. Information may have changed since that date and is not advice or a credit reference; check the official record before relying on it. Official record: https://find-and-update.company-information.service.gov.uk/company/SC759804
HTML: https://firmoscan.com/company/SC759804-ldt-scotland-ltd