Registered number
03820513
ADI Treatments (Holdings) Limited
Filleted Accounts
31 December 2024
ADI Treatments (Holdings) Limited
Registered number: 03820513
Balance Sheet
as at 31 December 2024
Notes 2024 2023
£ £
Fixed assets
Investments 4 603,139 603,139
Current assets
Debtors 5 14,148 14,148
Creditors: amounts falling due within one year 6 (84) (84)
Net current assets 14,064 14,064
Net assets 617,203 617,203
Capital and reserves
Called up share capital 183,250 183,250
Share premium 391,533 391,533
Profit and loss account 42,420 42,420
Shareholders' funds 617,203 617,203
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 (Holdings) 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).
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
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.
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 5 5
4 Investments
Investments in
subsidiary
undertakings
£
Cost
At 1 January 2024 603,139
At 31 December 2024 603,139
5 Debtors 2024 2023
£ £
Amounts owed by group undertakings and undertakings in which the company has a participating interest 14,148 14,148
6 Creditors: amounts falling due within one year 2024 2023
£ £
Other creditors 84 84
7 Related party transactions
During the year, the company received dividends in the sum of £nil (2023 - £155,549) from ADI Treatments Limited. ADI Treatments Limited also paid out £nil (2023 - £150,265) on behalf of the company. At the year-end, the company was owed £14,148 (2023 - £14,148) by ADI Treatments Limited.

The company paid dividends of £nil (2023 - £134,551) to its holding company, HMA Huettenwerks und Maschinenbau Anlagentechnik GmbH. At the year-end the company owed £nil (2023 - £nil) to its holding company.

Of its directors during the year, Mr S Day received a dividend of £nil (2023 - £8,200), and Dr A Rimmer received a dividend of £nil (2023 - £7,514). No other director in either year received any income from the company.
8 Controlling party
The ultimate holding company of ADI Treatments (Holdings) Limited 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.
9 Other information
ADI Treatments (Holdings) Limited is a private company limited by shares and incorporated in England. Its registered office is:
Doranda Way
West Bromwich
West Midlands
B71 4LE
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