Applied Driving Techniques (Global Solutions) Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 06708139

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		1,304,029		935,985
Tangible Assets	5		192,885		222,693

			1,496,914		1,158,678
CURRENT ASSETS
Debtors	6	926,908		1,038,512
Cash at bank and in hand		5,565		70,186

		932,473		1,108,698
Creditors: Amounts Falling Due Within One Year	7	(1,676,994 )		(1,887,750 )

NET CURRENT ASSETS (LIABILITIES)			(744,521 )		(779,052 )

TOTAL ASSETS LESS CURRENT LIABILITIES			752,393		379,626

Creditors: Amounts Falling Due After More Than One Year	8		(290,056 )		(97,394 )

NET ASSETS			462,337		282,232

CAPITAL AND RESERVES
Called up share capital	9		200		200
Profit and Loss Account			462,137		282,032

SHAREHOLDERS' FUNDS			462,337		282,232

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Applied Driving Techniques (Global Solutions) Ltd

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 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 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Andrew Phillips

Director

18/06/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Applied Driving Techniques (Global Solutions) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06708139 . The registered office is 25 Barnes Wallis Road, Segensworth East, Fareham, Hampshire, PO15 5TT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 rendering of services. Turnover is reduced for estimated customer rebates and other similar allowances.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets relate to expenditure on product development. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Computer Equipment	25% reducing balance

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.7. Taxation

Corporation tax credit represents the sum of the tax currently receivable. This is based on the loss for tax purposes and Research and Development credit avaialbe to the Company for the year.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 25 (2024: 21)

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Applied Driving Techniques (Global Solutions) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Intangible Assets

	Goodwill	Other	Total
	£	£	£
Cost
As at 1 April 2024	274,839	856,993	1,131,832
Additions	-	513,090	513,090

As at 31 March 2025	274,839	1,370,083	1,644,922

Amortisation
As at 1 April 2024	82,241	113,606	195,847
Provided during the period	27,484	117,562	145,046

As at 31 March 2025	109,725	231,168	340,893

Net Book Value
As at 31 March 2025	165,114	1,138,915	1,304,029

As at 1 April 2024	192,598	743,387	935,985

5. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2024	855,440	10,593	866,033
Additions	22,639	5,605	28,244

As at 31 March 2025	878,079	16,198	894,277

Depreciation
As at 1 April 2024	639,844	3,496	643,340
Provided during the period	55,594	2,458	58,052

As at 31 March 2025	695,438	5,954	701,392

Net Book Value
As at 31 March 2025	182,641	10,244	192,885

As at 1 April 2024	215,596	7,097	222,693

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	240,576	363,921
Prepayments and accrued income	19,669	-
Corporation tax recoverable assets	152,956	190,331

	413,201	554,252
Due after more than one year
Amounts owed by group undertakings	513,707	484,260

	926,908	1,038,512

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Applied Driving Techniques (Global Solutions) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	164,316	161,654
Bank loans and overdrafts	649,523	337,022
Other loans	14,824	-
Other taxes and social security	29,584	153,241
VAT	268,758	265,411
Net wages	2,422	46,185
Barclaycard	937	1,143
Other creditor	41,395	146,750
Accruals and deferred income	505,235	610,548
Directors' loan accounts	-	8,450
Payments on account	-	157,346

	1,676,994	1,887,750

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	233,248	-
Other creditors	28,582	465
Amounts owed to group undertakings	28,226	96,929

	290,056	97,394

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	200	200

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