2023-08-012024-07-312024-07-31false02006834Yorkshire Pine Limited2024-10-2131090falseiso4217:GBPxbrli:pure020068342023-08-01020068342024-07-31020068342023-08-012024-07-31020068342022-08-01020068342023-07-31020068342022-08-012023-07-3102006834bus:SmallEntities2023-08-012024-07-3102006834bus:AuditExempt-NoAccountantsReport2023-08-012024-07-3102006834bus:AbridgedAccounts2023-08-012024-07-3102006834bus:PrivateLimitedCompanyLtd2023-08-012024-07-3102006834core:WithinOneYear2024-07-3102006834core:AfterOneYear2024-07-3102006834core:WithinOneYear2023-07-3102006834core:AfterOneYear2023-07-3102006834core:ShareCapital2024-07-3102006834core:SharePremium2024-07-3102006834core:RevaluationReserve2024-07-3102006834core:OtherReservesSubtotal2024-07-3102006834core:RetainedEarningsAccumulatedLosses2024-07-3102006834core:ShareCapital2023-07-3102006834core:SharePremium2023-07-3102006834core:RevaluationReserve2023-07-3102006834core:OtherReservesSubtotal2023-07-3102006834core:RetainedEarningsAccumulatedLosses2023-07-3102006834core:LandBuildings2024-07-3102006834core:PlantMachinery2024-07-3102006834core:Vehicles2024-07-3102006834core:FurnitureFittings2024-07-3102006834core:OfficeEquipment2024-07-3102006834core:NetGoodwill2024-07-3102006834core:IntangibleAssetsOtherThanGoodwill2024-07-3102006834core:ListedExchangeTraded2024-07-3102006834core:UnlistedNon-exchangeTraded2024-07-3102006834core:LandBuildings2023-07-3102006834core:PlantMachinery2023-07-3102006834core:Vehicles2023-07-3102006834core:FurnitureFittings2023-07-3102006834core:OfficeEquipment2023-07-3102006834core:NetGoodwill2023-07-3102006834core:IntangibleAssetsOtherThanGoodwill2023-07-3102006834core:ListedExchangeTraded2023-07-3102006834core:UnlistedNon-exchangeTraded2023-07-3102006834core:LandBuildings2023-08-012024-07-3102006834core:PlantMachinery2023-08-012024-07-3102006834core:Vehicles2023-08-012024-07-3102006834core:FurnitureFittings2023-08-012024-07-3102006834core:OfficeEquipment2023-08-012024-07-3102006834core:NetGoodwill2023-08-012024-07-3102006834core:IntangibleAssetsOtherThanGoodwill2023-08-012024-07-3102006834core:ListedExchangeTraded2023-08-012024-07-3102006834core:UnlistedNon-exchangeTraded2023-08-012024-07-3102006834core:MoreThanFiveYears2023-08-012024-07-3102006834core:Non-currentFinancialInstruments2024-07-3102006834core:Non-currentFinancialInstruments2023-07-3102006834dpl:CostSales2023-08-012024-07-3102006834dpl:DistributionCosts2023-08-012024-07-3102006834core:LandBuildings2023-08-012024-07-3102006834core:PlantMachinery2023-08-012024-07-3102006834core:Vehicles2023-08-012024-07-3102006834core:FurnitureFittings2023-08-012024-07-3102006834core:OfficeEquipment2023-08-012024-07-3102006834dpl:AdministrativeExpenses2023-08-012024-07-3102006834core:NetGoodwill2023-08-012024-07-3102006834core:IntangibleAssetsOtherThanGoodwill2023-08-012024-07-3102006834dpl:GroupUndertakings2023-08-012024-07-3102006834dpl:ParticipatingInterests2023-08-012024-07-3102006834dpl:GroupUndertakingscore:ListedExchangeTraded2023-08-012024-07-3102006834core:ListedExchangeTraded2023-08-012024-07-3102006834dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-08-012024-07-3102006834core:UnlistedNon-exchangeTraded2023-08-012024-07-3102006834dpl:CostSales2022-08-012023-07-3102006834dpl:DistributionCosts2022-08-012023-07-3102006834core:LandBuildings2022-08-012023-07-3102006834core:PlantMachinery2022-08-012023-07-3102006834core:Vehicles2022-08-012023-07-3102006834core:FurnitureFittings2022-08-012023-07-3102006834core:OfficeEquipment2022-08-012023-07-3102006834dpl:AdministrativeExpenses2022-08-012023-07-3102006834core:NetGoodwill2022-08-012023-07-3102006834core:IntangibleAssetsOtherThanGoodwill2022-08-012023-07-3102006834dpl:GroupUndertakings2022-08-012023-07-3102006834dpl:ParticipatingInterests2022-08-012023-07-3102006834dpl:GroupUndertakingscore:ListedExchangeTraded2022-08-012023-07-3102006834core:ListedExchangeTraded2022-08-012023-07-3102006834dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-08-012023-07-3102006834core:UnlistedNon-exchangeTraded2022-08-012023-07-3102006834core:NetGoodwill2024-07-3102006834core:IntangibleAssetsOtherThanGoodwill2024-07-3102006834core:LandBuildings2024-07-3102006834core:PlantMachinery2024-07-3102006834core:Vehicles2024-07-3102006834core:FurnitureFittings2024-07-3102006834core:OfficeEquipment2024-07-3102006834core:AfterOneYear2024-07-3102006834core:WithinOneYear2024-07-3102006834core:ListedExchangeTraded2024-07-3102006834core:UnlistedNon-exchangeTraded2024-07-3102006834core:ShareCapital2024-07-3102006834core:SharePremium2024-07-3102006834core:RevaluationReserve2024-07-3102006834core:OtherReservesSubtotal2024-07-3102006834core:RetainedEarningsAccumulatedLosses2024-07-3102006834core:NetGoodwill2023-07-3102006834core:IntangibleAssetsOtherThanGoodwill2023-07-3102006834core:LandBuildings2023-07-3102006834core:PlantMachinery2023-07-3102006834core:Vehicles2023-07-3102006834core:FurnitureFittings2023-07-3102006834core:OfficeEquipment2023-07-3102006834core:AfterOneYear2023-07-3102006834core:WithinOneYear2023-07-3102006834core:ListedExchangeTraded2023-07-3102006834core:UnlistedNon-exchangeTraded2023-07-3102006834core:ShareCapital2023-07-3102006834core:SharePremium2023-07-3102006834core:RevaluationReserve2023-07-3102006834core:OtherReservesSubtotal2023-07-3102006834core:RetainedEarningsAccumulatedLosses2023-07-3102006834core:NetGoodwill2022-08-0102006834core:IntangibleAssetsOtherThanGoodwill2022-08-0102006834core:LandBuildings2022-08-0102006834core:PlantMachinery2022-08-0102006834core:Vehicles2022-08-0102006834core:FurnitureFittings2022-08-0102006834core:OfficeEquipment2022-08-0102006834core:AfterOneYear2022-08-0102006834core:WithinOneYear2022-08-0102006834core:ListedExchangeTraded2022-08-0102006834core:UnlistedNon-exchangeTraded2022-08-0102006834core:ShareCapital2022-08-0102006834core:SharePremium2022-08-0102006834core:RevaluationReserve2022-08-0102006834core:OtherReservesSubtotal2022-08-0102006834core:RetainedEarningsAccumulatedLosses2022-08-0102006834core:AfterOneYear2023-08-012024-07-3102006834core:WithinOneYear2023-08-012024-07-3102006834core:Non-currentFinancialInstrumentscore:CostValuation2023-08-012024-07-3102006834core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-08-012024-07-3102006834core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-08-012024-07-3102006834core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-08-012024-07-3102006834core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-08-012024-07-3102006834core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-08-012024-07-3102006834core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-08-012024-07-3102006834core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-08-012024-07-3102006834core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-08-012024-07-3102006834core:Non-currentFinancialInstrumentscore:CostValuation2024-07-3102006834core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-07-3102006834core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-07-3102006834core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-07-3102006834core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-07-3102006834core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-07-3102006834core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-07-3102006834core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-07-3102006834core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-07-3102006834core:Non-currentFinancialInstrumentscore:CostValuation2023-07-3102006834core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-07-3102006834core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-07-3102006834core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-07-3102006834core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-07-3102006834core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-07-3102006834core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-07-3102006834core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-07-3102006834core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-07-3102006834bus:Director12023-08-012024-07-3102006834bus:Director22023-08-012024-07-3102006834bus:Director32023-08-012024-07-31

Yorkshire Pine Limited

Registered Number
02006834
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2024

Yorkshire Pine Limited
Company Information
for the year from 1 August 2023 to 31 July 2024

Directors

Gary Richardson
Ian Richardson
Marjorie Richardson

Company Secretary

Marjorie Richardson

Registered Address

Balmoral House
Warwick Court, Park Road
Middleton
M24 1AE

Registered Number

02006834 (England and Wales)
Yorkshire Pine Limited
Balance Sheet as at
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets36,8937,928
6,8937,928
Current assets
Stocks-2,000
Debtors657652
Cash at bank and on hand6,1172,126
6,7744,778
Creditors amounts falling due within one year(9,814)(7,004)
Net current assets (liabilities)(3,040)(2,226)
Total assets less current liabilities3,8535,702
Creditors amounts falling due after one year(3,867)(6,767)
Provisions for liabilities(1,310)(609)
Net assets(1,324)(1,674)
Capital and reserves
Called up share capital200200
Share premium990990
Profit and loss account(2,514)(2,864)
Shareholders' funds(1,324)(1,674)
The financial statements were approved and authorised for issue by the Board of Directors on 21 October 2024, and are signed on its behalf by:
Ian Richardson
Director
Registered Company No. 02006834
Yorkshire Pine Limited
Notes to the Financial Statements
for the year ended 31 July 2024

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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Reducing balance (%)
Plant and machinery15
Vehicles25
Office Equipment33
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 August 2339,265
Additions1,050
At 31 July 2440,315
Depreciation and impairment
At 01 August 2331,337
Charge for year2,085
At 31 July 2433,422
Net book value
At 31 July 246,893
At 31 July 237,928