2022-06-012023-05-312023-05-31false12587696ASM (YORKSHIRE) LIMITED2024-03-29iso4217:GBPxbrli:pure125876962022-06-01125876962023-05-31125876962022-06-012023-05-31125876962021-06-01125876962022-05-31125876962021-06-012022-05-3112587696bus:SmallEntities2022-06-012023-05-3112587696bus:AuditExempt-NoAccountantsReport2022-06-012023-05-3112587696bus:FullAccounts2022-06-012023-05-3112587696bus:PrivateLimitedCompanyLtd2022-06-012023-05-3112587696core:WithinOneYear2023-05-3112587696core:AfterOneYear2023-05-3112587696core:WithinOneYear2022-05-3112587696core:AfterOneYear2022-05-3112587696core:ShareCapital2023-05-3112587696core:SharePremium2023-05-3112587696core:RevaluationReserve2023-05-3112587696core:OtherReservesSubtotal2023-05-3112587696core:RetainedEarningsAccumulatedLosses2023-05-3112587696core:ShareCapital2022-05-3112587696core:SharePremium2022-05-3112587696core:RevaluationReserve2022-05-3112587696core:OtherReservesSubtotal2022-05-3112587696core:RetainedEarningsAccumulatedLosses2022-05-3112587696core:LandBuildings2023-05-3112587696core:PlantMachinery2023-05-3112587696core:Vehicles2023-05-3112587696core:FurnitureFittings2023-05-3112587696core:OfficeEquipment2023-05-3112587696core:NetGoodwill2023-05-3112587696core:IntangibleAssetsOtherThanGoodwill2023-05-3112587696core:ListedExchangeTraded2023-05-3112587696core:UnlistedNon-exchangeTraded2023-05-3112587696core:LandBuildings2022-05-3112587696core:PlantMachinery2022-05-3112587696core:Vehicles2022-05-3112587696core:FurnitureFittings2022-05-3112587696core:OfficeEquipment2022-05-3112587696core:NetGoodwill2022-05-3112587696core:IntangibleAssetsOtherThanGoodwill2022-05-3112587696core:ListedExchangeTraded2022-05-3112587696core:UnlistedNon-exchangeTraded2022-05-3112587696core:LandBuildings2022-06-012023-05-3112587696core:PlantMachinery2022-06-012023-05-3112587696core:Vehicles2022-06-012023-05-3112587696core:FurnitureFittings2022-06-012023-05-3112587696core:OfficeEquipment2022-06-012023-05-3112587696core:NetGoodwill2022-06-012023-05-3112587696core:IntangibleAssetsOtherThanGoodwill2022-06-012023-05-3112587696core:ListedExchangeTraded2022-06-012023-05-3112587696core:UnlistedNon-exchangeTraded2022-06-012023-05-3112587696core:MoreThanFiveYears2022-06-012023-05-3112587696core:Non-currentFinancialInstruments2023-05-3112587696core:Non-currentFinancialInstruments2022-05-3112587696dpl:CostSales2022-06-012023-05-3112587696dpl:DistributionCosts2022-06-012023-05-3112587696core:LandBuildings2022-06-012023-05-3112587696core:PlantMachinery2022-06-012023-05-3112587696core:Vehicles2022-06-012023-05-3112587696core:FurnitureFittings2022-06-012023-05-3112587696core:OfficeEquipment2022-06-012023-05-3112587696dpl:AdministrativeExpenses2022-06-012023-05-3112587696core:NetGoodwill2022-06-012023-05-3112587696core:IntangibleAssetsOtherThanGoodwill2022-06-012023-05-3112587696dpl:GroupUndertakings2022-06-012023-05-3112587696dpl:ParticipatingInterests2022-06-012023-05-3112587696dpl:GroupUndertakingscore:ListedExchangeTraded2022-06-012023-05-3112587696core:ListedExchangeTraded2022-06-012023-05-3112587696dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-06-012023-05-3112587696core:UnlistedNon-exchangeTraded2022-06-012023-05-3112587696dpl:CostSales2021-06-012022-05-3112587696dpl:DistributionCosts2021-06-012022-05-3112587696core:LandBuildings2021-06-012022-05-3112587696core:PlantMachinery2021-06-012022-05-3112587696core:Vehicles2021-06-012022-05-3112587696core:FurnitureFittings2021-06-012022-05-3112587696core:OfficeEquipment2021-06-012022-05-3112587696dpl:AdministrativeExpenses2021-06-012022-05-3112587696core:NetGoodwill2021-06-012022-05-3112587696core:IntangibleAssetsOtherThanGoodwill2021-06-012022-05-3112587696dpl:GroupUndertakings2021-06-012022-05-3112587696dpl:ParticipatingInterests2021-06-012022-05-3112587696dpl:GroupUndertakingscore:ListedExchangeTraded2021-06-012022-05-3112587696core:ListedExchangeTraded2021-06-012022-05-3112587696dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-06-012022-05-3112587696core:UnlistedNon-exchangeTraded2021-06-012022-05-3112587696core:NetGoodwill2023-05-3112587696core:IntangibleAssetsOtherThanGoodwill2023-05-3112587696core:LandBuildings2023-05-3112587696core:PlantMachinery2023-05-3112587696core:Vehicles2023-05-3112587696core:FurnitureFittings2023-05-3112587696core:OfficeEquipment2023-05-3112587696core:AfterOneYear2023-05-3112587696core:WithinOneYear2023-05-3112587696core:ListedExchangeTraded2023-05-3112587696core:UnlistedNon-exchangeTraded2023-05-3112587696core:ShareCapital2023-05-3112587696core:SharePremium2023-05-3112587696core:RevaluationReserve2023-05-3112587696core:OtherReservesSubtotal2023-05-3112587696core:RetainedEarningsAccumulatedLosses2023-05-3112587696core:NetGoodwill2022-05-3112587696core:IntangibleAssetsOtherThanGoodwill2022-05-3112587696core:LandBuildings2022-05-3112587696core:PlantMachinery2022-05-3112587696core:Vehicles2022-05-3112587696core:FurnitureFittings2022-05-3112587696core:OfficeEquipment2022-05-3112587696core:AfterOneYear2022-05-3112587696core:WithinOneYear2022-05-3112587696core:ListedExch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ASM (YORKSHIRE) LIMITED

Registered Number
12587696
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2023

ASM (YORKSHIRE) LIMITED
Company Information
for the year from 1 June 2022 to 31 May 2023

Directors

GUNTER, Amanda Louise
GUNTER, Simon Neil

Registered Address

Madison Offices Radley House
Richardshaw Road
Leeds
LS28 6LE

Registered Number

12587696 (England and Wales)
ASM (YORKSHIRE) LIMITED
Statement of Financial Position
31 May 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets3239,62631,261
239,62631,261
Current assets
Stocks431,515-
Debtors224,71998,885
Cash at bank and on hand33,73935,559
289,973134,444
Creditors amounts falling due within one year6(373,295)(140,119)
Net current assets (liabilities)(83,322)(5,675)
Total assets less current liabilities156,30425,586
Creditors amounts falling due after one year7(126,144)-
Net assets30,16025,586
Capital and reserves
Called up share capital2,0001,000
Share premium154,45375,453
Profit and loss account(126,293)(50,867)
Shareholders' funds30,16025,586
The financial statements were approved and authorised for issue by the Board of Directors on 29 March 2024, and are signed on its behalf by:
GUNTER, Simon Neil
Director
Registered Company No. 12587696
ASM (YORKSHIRE) LIMITED
Notes to the Financial Statements
for the year ended 31 May 2023

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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
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 sale of goods and from the rendering of services.
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.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Plant and machinery20-
Fixtures and fittings20-
Vehicles15-
Office Equipment-3
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
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. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. 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. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20232022
Average number of employees during the year51
3.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 June 224,95011,63214,2696,00036,851
Additions2,200235,90016,200-254,300
At 31 May 237,150247,53230,4696,000291,151
Depreciation and impairment
At 01 June 22990-2,6002,0005,590
Charge for year1,23237,1305,5732,00045,935
At 31 May 232,22237,1308,1734,00051,525
Net book value
At 31 May 234,928210,40222,2962,000239,626
At 31 May 223,96011,63211,6694,00031,261
4.Stocks

2023

2022

££
Raw materials and consumables31,515-
Total31,515-
5.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables136,79497,344
Other debtors87,9251,541
Total224,71998,885
6.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables125,44734,952
Taxation and social security36,98430,531
Finance lease and HP contracts65,095-
Other creditors142,76873,636
Accrued liabilities and deferred income3,0011,000
Total373,295140,119
7.Creditors: amounts due after one year

2023

2022

££
Other creditors126,144-
Total126,144-
8.Obligations under finance leases

2023

2022

££
Finance lease and HP contracts126,144-