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2022-12-31 04729480 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 04729480 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 04729480 dpl-frs:Item7 2022-01-01 2022-12-31 04729480 dpl-frs:Item7 2021-12-31 04729480 dpl-frs:Item7 2022-12-31 04729480 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 04729480 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 04729480 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 04729480 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 04729480 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 04729480 dpl-frs:Item8 2022-01-01 2022-12-31 04729480 dpl-frs:Item8 2021-12-31 04729480 dpl-frs:Item8 2022-12-31 04729480 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 04729480 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 04729480 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 04729480 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 04729480 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 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Registered number: 04729480
Y J Asset Management Limited
Financial Statements
For The Year Ended 31 December 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04729480
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,399,389 1,412,252
1,399,389 1,412,252
CURRENT ASSETS
Debtors 5 35,572 8,274
Cash at bank and in hand 86,183 200,451
121,755 208,725
Creditors: Amounts Falling Due Within One Year 6 (125,807 ) (216,380 )
NET CURRENT ASSETS (LIABILITIES) (4,052 ) (7,655 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,395,337 1,404,597
Creditors: Amounts Falling Due After More Than One Year 7 (78,937 ) (131,525 )
NET ASSETS 1,316,400 1,273,072
CAPITAL AND RESERVES
Called up share capital 9 2 2
Revaluation reserve 10 680,665 680,665
Profit and Loss Account 635,733 592,405
SHAREHOLDERS' FUNDS 1,316,400 1,273,072
Page 1
Page 2
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Mrs J Whittaker
Director
8 March 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Y J Asset Management Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04729480 . The registered office is 550 Valley Road, Basford, Nottingham, NG5 1JJ.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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. 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:
Freehold Nil
Plant & Machinery 15% reducing balance
Computer Equipment 15% reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2023 1,248,732 271,779 32,546 1,553,057
Additions - 13,724 - 13,724
As at 31 December 2023 1,248,732 285,503 32,546 1,566,781
Depreciation
As at 1 January 2023 - 122,223 18,582 140,805
Provided during the period - 24,492 2,095 26,587
As at 31 December 2023 - 146,715 20,677 167,392
Net Book Value
As at 31 December 2023 1,248,732 138,788 11,869 1,399,389
As at 1 January 2023 1,248,732 149,556 13,964 1,412,252
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 5,200
Other debtors 35,572 3,018
VAT - 56
35,572 8,274
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 7,040 7,040
Bank loans and overdrafts 45,030 44,710
Corporation tax 13,468 -
VAT 1,053 -
Other creditors 57,118 -
Accruals and deferred income 2,098 1,000
Director's loan account - 163,630
125,807 216,380
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 25,227 32,267
Bank loans 53,710 99,258
78,937 131,525
Page 4
Page 5
8. Secured Creditors
Of the creditors the following amounts are secured.
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 32,267 39,307
Bank loans and overdrafts 98,740 143,969
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
10. Reserves
Revaluation Reserve
£
As at 1 January 2023 680,665
As at 31 December 2023 680,665
11. Related Party Transactions
At the balance sheet date, the company owed the director Mrs J Whittaker £ Nil (2022: £163,630). The amount is unsecured, interest-free, with no fixed repayment date.
Page 5