Registered number
03840660
ADI Treatments Limited
Filleted Accounts
31 December 2024
ADI Treatments Limited
Registered number: 03840660
Balance Sheet
as at 31 December 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 4 548,692 627,391
Current assets
Stocks 280,623 251,560
Debtors 5 864,967 1,003,161
Cash at bank and in hand 579,484 752,248
1,725,074 2,006,969
Creditors: amounts falling due within one year 6 (643,599) (1,034,202)
Net current assets 1,081,475 972,767
Total assets less current liabilities 1,630,167 1,600,158
Creditors: amounts falling due after more than one year 7 (42,793) (68,726)
Provisions for liabilities (23,400) (28,200)
Net assets 1,563,974 1,503,232
Capital and reserves
Called up share capital 555,533 555,533
Profit and loss account 1,008,441 947,699
Shareholder's funds 1,563,974 1,503,232
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
S Day
Director
Approved by the board on 23 July 2025 and signed on its behalf
ADI Treatments Limited
Notes to the Accounts
for the year ended 31 December 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 2 to 20 years
Motor vehicles over 4 years
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Audit information
The audit report is unqualified.
Senior statutory auditor: F D Robinson
Firm: Sinclair & Co. (Accountants) Limited
Date of audit report: 23 July 2025
3 Employees 2024 2023
Number Number
Average number of persons employed by the company 25 25
4 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 January 2024 2,719,126 100,428 2,819,554
Additions 242,787 - 242,787
At 31 December 2024 2,961,913 100,428 3,062,341
Depreciation
At 1 January 2024 2,151,839 40,324 2,192,163
Charge for the year 296,378 25,108 321,486
At 31 December 2024 2,448,217 65,432 2,513,649
Net book value
At 31 December 2024 513,696 34,996 548,692
At 31 December 2023 567,287 60,104 627,391
5 Debtors 2024 2023
£ £
Trade debtors 551,543 659,498
Amounts owed by group undertakings and undertakings in which the company has a participating interest 153,013 168,177
Other debtors 160,411 175,486
864,967 1,003,161
6 Creditors: amounts falling due within one year 2024 2023
£ £
Obligations under finance lease and hire purchase contracts 93,453 93,453
Trade creditors 32,571 199,694
Amounts owed to group undertakings and undertakings in which the company has a participating interest 10,745 11,271
Taxation and social security costs 29,536 29,354
Other creditors 477,294 700,430
643,599 1,034,202
Of the creditors falling due within and after more than one year, the net obligations under finance leases and hire purchase contracts totalling £111,353 (2023 - £125,489) are secured on the assets concerned. Within other creditors, the sum of £374,726 (2023 - £488,557) is secured by way of a fixed and floating charge on the book debts of the company.

The company's bankers hold a fixed and floating charge over the assets of the company in respect of any overdrafts and other facilities.

The corporation tax liability for the year is reduced due to the company's ability to access tax credits in respect of research and development costs.
7 Creditors: amounts falling due after one year 2024 2023
£ £
Obligations under finance lease and hire purchase contracts 17,900 32,036
Amounts owed to group undertakings and undertakings in which the company has a participating interest 24,893 36,690
42,793 68,726
8 Pension commitments
The company operates defined contribution pension schemes for its directors and employees. The assets of the schemes are held separately from those of the company in independently managed funds. At the balance sheet date contributions of £2,565 (2023 - £2,465) were due to the funds.
9 Other financial commitments 2024 2023
£ £
Total future minimum payments under non-cancellable operating leases 595,000 805,000
10 Related party transactions
During the year, the company declared a dividend of £nil (2023 - £155,549), payable to ADI Treatments (Holdings) Limited, its immediate parent company. The company also paid sums amounting to £nil (2023 - £150,265) on behalf of ADI Treatments (Holdings) Limited. At the year-end, the company owed £14,148 (2023 - £14,148) to ADI Treatments (Holdings) Limited.

The company made repayments against a loan from its ultimate parent company, HMA Huetterwerks und Maschinenbau Anlagentechnik GmbH, which is repayable over 5 years, and carries interest at 3.0%. At the year-end the total owed to HMA Huetterwerks und Maschinenbau Anlagentechnik GmbH in respect of this loan was £21,491 (2023 - £33,813), of which £10,745 (2023- £22,542) is due between 2 and 5 years.

The company rented machinery from ADI Technik GmbH, a fellow subsidiary, in the sum of £80,908 (2023 - £83,554). It also paid sales commission of £42,806 (2023 - £37,183) and management fees of £101,416 (2023 - £104,160), and received interest of £761 (2023 - £1,472) on its loan account with ADI Technik GmbH. At the year-end the company was owed £153,013 (2023 - £168,177) by ADI Technik GmbH.
11 Controlling party
The company is a wholly owned subsidiary of ADI Treatments (Holdings) Limited, a company domiciled in England. Its ultimate holding company is HMA Huettenwerks und Maschinenbau Anlagentechnik GmbH. This company is incorporated in Germany, and its principal place of business is at Kolnerstrasse 252, D-47807, Krefeld, Germany. Copies of the group accounts are available from this company's registered office.
12 Other information
ADI Treatments Limited is a private company limited by shares and incorporated in England. Its registered office is:
Unit D
Doranda Way Industrial Park
Doranda Way
West Bromwich
B71 4LE
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