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REGISTERED NUMBER: 01954024 (England and Wales)
























UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

FOR

A.1 PLANT & HAULAGE (YORK) LIMITED

A.1 PLANT & HAULAGE (YORK) LIMITED (REGISTERED NUMBER: 01954024)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


A.1 PLANT & HAULAGE (YORK) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTORS: Mr G T Handley
Mrs K Handley
Mr A Handley
Mr N R Handley





SECRETARY: Mrs K Handley





REGISTERED OFFICE: Drome Farm
York Road
Elvington
York
YO41 4XS





REGISTERED NUMBER: 01954024 (England and Wales)





ACCOUNTANTS: Fortus North Limited
Business Advisors & Accountants
5&6 Manor Court
Manor Garth
Scarborough
North Yorkshire
YO11 3TU

A.1 PLANT & HAULAGE (YORK) LIMITED (REGISTERED NUMBER: 01954024)

BALANCE SHEET
31 MARCH 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 787,536 551,819
Investments 6 20,000 20,000
Investment property 7 8,781,900 8,781,900
9,589,436 9,353,719

CURRENT ASSETS
Stocks 90,617 81,586
Debtors 8 582,831 384,806
Cash at bank and in hand 865,735 1,488,450
1,539,183 1,954,842
CREDITORS
Amounts falling due within one year 9 451,153 1,018,270
NET CURRENT ASSETS 1,088,030 936,572
TOTAL ASSETS LESS CURRENT LIABILITIES 10,677,466 10,290,291

PROVISIONS FOR LIABILITIES 877,440 807,187
NET ASSETS 9,800,026 9,483,104

CAPITAL AND RESERVES
Called up share capital 200 200
Share premium 499,810 499,810
Retained earnings 9,300,016 8,983,094
SHAREHOLDERS' FUNDS 9,800,026 9,483,104

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

A.1 PLANT & HAULAGE (YORK) LIMITED (REGISTERED NUMBER: 01954024)

BALANCE SHEET - continued
31 MARCH 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 September 2023 and were signed on its behalf by:





Mr G T Handley - Director


A.1 PLANT & HAULAGE (YORK) LIMITED (REGISTERED NUMBER: 01954024)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023


1. STATUTORY INFORMATION

A.1 Plant & Haulage (York) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

These financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on cost and 10% on reducing balance
Fixtures and fittings - 10% on reducing balance
Motor vehicles - 25% on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


A.1 PLANT & HAULAGE (YORK) LIMITED (REGISTERED NUMBER: 01954024)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Cash at bank and in hand
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown with borrowings in current liabilities.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2022 - 8 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2022
and 31 March 2023 200,000
AMORTISATION
At 1 April 2022
and 31 March 2023 200,000
NET BOOK VALUE
At 31 March 2023 -
At 31 March 2022 -

A.1 PLANT & HAULAGE (YORK) LIMITED (REGISTERED NUMBER: 01954024)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 April 2022 1,181,260 3,812 685,330 1,870,402
Additions 30,000 - 393,520 423,520
At 31 March 2023 1,211,260 3,812 1,078,850 2,293,922
DEPRECIATION
At 1 April 2022 838,792 2,417 477,374 1,318,583
Charge for year 37,247 187 150,369 187,803
At 31 March 2023 876,039 2,604 627,743 1,506,386
NET BOOK VALUE
At 31 March 2023 335,221 1,208 451,107 787,536
At 31 March 2022 342,468 1,395 207,956 551,819

6. FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:
2023 2022
£    £   
BATA shares 20,000 20,000

7. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2022
and 31 March 2023 8,781,900
NET BOOK VALUE
At 31 March 2023 8,781,900
At 31 March 2022 8,781,900

Fair value at 31 March 2023 is represented by:
£   
Valuation in 2023 8,781,900

Investment property comprises of several units held in both Osbaldwick & Elvington in York. The fair value of the investment properties has been arrived at on the basis of a valuation carried out at 31 March 2023 by the directors of the company. The valuation was made on an open market value basis by reference to market evidence available.

A.1 PLANT & HAULAGE (YORK) LIMITED (REGISTERED NUMBER: 01954024)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 242,505 278,261
Other debtors 340,326 106,545
582,831 384,806

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts - 5,556
Trade creditors 144,673 159,421
Taxation and social security 30,470 61,763
Other creditors 276,010 791,530
451,153 1,018,270

10. RELATED PARTY DISCLOSURES

Included in 'Other creditors' is £224,435 (2022 : £744,335) owed to the directors of the company.

11. CONTROLLING PARTY

The ultimate controlling party of the company are the directors.