Ad-moto Limited


Directors	Paul Baber
	Neil Lambert
	James Lee
	Paul Vickery


Registered Address	Unit 4 City Limits
	Danehill
	Reading
	RG6 4UP


Registered Number	12512560 (England and Wales)

Balance Sheet as at
31 December 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Intangible assets	3		562,988		57,237
Tangible assets	4		157,708		212,560
			720,696		269,797
Current assets
Stocks	5	22,977		-
Debtors	6	139,770		135,036
Cash at bank and on hand		3,875		2
		166,622		135,038
Creditors amounts falling due within one year	7	(483,141)		(232,489)
Net current assets (liabilities)			(316,519)		(97,451)
Total assets less current liabilities			404,177		172,346
Creditors amounts falling due after one year	8		(670,900)		(185,024)
Net assets			(266,723)		(12,678)
Capital and reserves
Called up share capital			1		1
Share premium			3,728,050		2,195,078
Profit and loss account			(3,994,774)		(2,207,757)
Shareholders' funds			(266,723)		(12,678)

The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 30 September 2025, and are signed on its behalf by:

Paul Baber
Director
Registered Company No. 12512560

Ad-moto Limited

Notes to the Financial Statements
for the year ended 31 December 2024

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	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).

	Going concern
	The directors' have confirmed that continued financial support will be available to the company until such time as the company's position improves. The directors’ consider that it is appropriate to prepare the financial statements on a going concern basis.

	Turnover policy
	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 rendering of services.

	Revenue from sale of goods
	Turnover from the rendering of services is recognised as the contractual activity progresses.

	Defined contribution pension plan
	The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

Defined contribution pension plan

The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

	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.

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.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Intangible assets
	Intangible assets are stated at cost less amortisation. Amortisation is provided on a straight line basis over 10 years.

	Research and development
	Expenditure on research and development is written off in the year in which it is incurred.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Plant and machinery	3
	Vehicles	4
	Office Equipment	3

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell.

	Trade and other 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.

Trade and other 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.

	Trade and other 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.

2.	Average number of employees


		2024		2023
	Average number of employees during the year	4		3

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 January 24	60,249	60,249
Additions	568,641	568,641
At 31 December 24	628,890	628,890
Amortisation and impairment
At 01 January 24	3,012	3,012
Charge for year	62,890	62,890
At 31 December 24	65,902	65,902
Net book value
At 31 December 24	562,988	562,988
At 31 December 23	57,237	57,237

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£	£
Cost or valuation
At 01 January 24	-	248,000	4,147	263	5,692	258,102
Additions	12,494	78,983	-	-	2,260	93,737
Disposals	-	(132,000)	-	-	-	(132,000)
At 31 December 24	12,494	194,983	4,147	263	7,952	219,839
Depreciation and impairment
At 01 January 24	-	41,333	1,728	175	2,306	45,542
Charge for year	717	71,083	1,037	88	2,331	75,256
On disposals	-	(58,667)	-	-	-	(58,667)
At 31 December 24	717	53,749	2,765	263	4,637	62,131
Net book value
At 31 December 24	11,777	141,234	1,382	-	3,315	157,708
At 31 December 23	-	206,667	2,419	88	3,386	212,560

5.	Stocks

	2024	2023
	£	£
Work in progress	22,977	-
Total	22,977	-

6.	Debtors: amounts due within one year

	2024	2023
	£	£
Trade debtors / trade receivables	3,000	52,560
Other debtors	97,676	79,573
Prepayments and accrued income	39,094	2,903
Total	139,770	135,036

7.	Creditors: amounts due within one year

	2024	2023
	£	£
Trade creditors / trade payables	338,246	118,790
Bank borrowings and overdrafts	-	9,087
Taxation and social security	111,603	58,209
Other creditors	7,733	25,164
Accrued liabilities and deferred income	25,559	21,239
Total	483,141	232,489

8.	Creditors: amounts due after one year

	2024	2023
	£	£
Trade creditors / trade payables	194,743	-
Amounts owed to related parties	376,181	185,024
Other creditors	99,976	-
Total	670,900	185,024