It’s all very simple for Audi. All you have to do is build good cars with style and watch them sell like hot cakes.

This company makes cars which usually have a sporty edge. You might call them macho, but they’re never too manly, for women it seems are drawn to them, too.

Sounds simple, of course, like all good plans. And it works. Just look how many Audis you see on the roads these days compared to even a few years ago.

The company policy is to look for the next big gap and design the best, most stylish and effective car possible. That’s why we’ve seen new models launched such as the A1, Q7, Q5 and Q3, plus the supercars R8 and R8 convertibles in recent years.

But sometimes even Audi has to concentrate on the bread and butter stuff, like the A3, just launched from £19,205. This is the Audi equivalent to the Volkswagen Golf and it’s so important to the Audi business.

In fact, since it first appeared in 1996, some 2.7 million have been sold over two generations, so the arrival of a third generation is not only welcome, it’s overdue. The current A3, good though it is, is getting long in the tooth in motoring terms.

So, what do we find in the new A3? Well, it has certainly raised its game, which is necessary considering how the opposition has improved in recent years with everyone from Kia and Hyundai to Ford and Vauxhall improving their mid-market ranges.

Quality is certainly upgraded and there are advances in the technology available and the efficiency of the engines. It’s also a considerably lighter car.

The A3 looks very much like the outgoing model, but it is crisper and sharper and some might say edgier. The biggest changes are inside where the cabin has had a major makeover, with a huge central monitor the biggest difference. Like much of the new kit in here it gives the impression of being taken from an Audi further up the pecking order and creating a feel-good factor.

The touchpad device is for the Multi Media Interface. First seen on the A8 saloon, this allows the driver to trace letters and numbers to input sat-nav destinations or telephone numbers.

The MMI navigation system also includes a jukebox-style music system and a 3D mapping system.

But new to the A3 is that this touchpad now sits in the centre of the large control wheel; a clever alteration that cleans up the space around the gearlever, avoids clutter whilst still packing in loads of features.

And of course the materials used are first rate and it is all put together beautifully.

Don’t forget this is where you’ll spend most of your time, and the A3’s cabin is welcoming, comfortable and a pleasure to use.

There’s plenty of substance to go with the elegant wrapping, as the new A3 has a longer wheelbase and is a fraction wider than before yet weighs much less, thanks to an aluminium bonnet and wings.

Underpinning all that is a new chassis that is lighter and stiffer, while the impressive mix of petrol and diesel engines are either new or revised.

One of the most popular engine choices will be the 1.8-litre TFSI unit, and despite not being billed as such it is actually something of a discreet hot-hatch.

With 178bhp, energy is not in short supply; 0-62mph takes only 7.2 seconds and the top speed of 144mph should cover most eventualities.

Performance is delivered with assurance. Pair it with either the six-speed manual or seven-speed dual clutch DSG and the A3 can cruise, potter or blast with ease. Emissions and fuel economy are very impressive for such an able motor.

And the way the A3 behaves on the road is a reflection of the car as whole; controlled, refined and unflappable.

The steering is undemanding when cruising but accurate and sufficiently communicative when pressing on, and the ride quality even on sports suspension is firm but comfortable. Push hard and the A3 is safe and predictable, but there is fun to be had if the mood takes you.

You could say that the new A3 doesn’t represent a giant leap forward from the old car, but the truth is it makes strides in all the important areas to give an overall package that is very hard to fault. It makes sense on paper yet it has the all-important desirability that will make your heart want it in the first place.

The A3 has been redesigned from the ground up and Audi has succeeded in tweaking what was already a very good motor.