IRIS Accounts Production v24.3.2.46 07420341 Board of Directors 1.11.23 31.10.24 31.10.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh074203412023-10-31074203412024-10-31074203412023-11-012024-10-31074203412022-10-31074203412022-11-012023-10-31074203412023-10-3107420341ns15:EnglandWales2023-11-012024-10-3107420341ns14:PoundSterling2023-11-012024-10-3107420341ns10:Director12023-11-012024-10-3107420341ns10:PrivateLimitedCompanyLtd2023-11-012024-10-3107420341ns10:SmallEntities2023-11-012024-10-3107420341ns10:AuditExempt-NoAccountantsReport2023-11-012024-10-3107420341ns10:SmallCompaniesRegimeForDirectorsReport2023-11-012024-10-3107420341ns10:SmallCompaniesRegimeForAccounts2023-11-012024-10-3107420341ns10:FullAccounts2023-11-012024-10-310742034112023-11-012024-10-3107420341ns10:Director22023-11-012024-10-3107420341ns10:RegisteredOffice2023-11-012024-10-3107420341ns5:CurrentFinancialInstruments2024-10-3107420341ns5:CurrentFinancialInstruments2023-10-3107420341ns5:Non-currentFinancialInstruments2024-10-3107420341ns5:Non-currentFinancialInstruments2023-10-3107420341ns5:ShareCapital2024-10-3107420341ns5:ShareCapital2023-10-3107420341ns5:RetainedEarningsAccumulatedLosses2024-10-3107420341ns5:RetainedEarningsAccumulatedLosses2023-10-3107420341ns5:NetGoodwill2023-11-012024-10-3107420341ns5:IntangibleAssetsOtherThanGoodwill2023-11-012024-10-3107420341ns5:ComputerSoftware2023-11-012024-10-3107420341ns5:NetGoodwill2023-10-3107420341ns5:ComputerSoftware2023-10-3107420341ns5:NetGoodwill2024-10-3107420341ns5:ComputerSoftware2024-10-3107420341ns5:NetGoodwill2023-10-3107420341ns5:ComputerSoftware2023-10-3107420341ns5:LongLeaseholdAssetsns5:LandBuildings2023-10-3107420341ns5:PlantMachinery2023-10-3107420341ns5:FurnitureFittings2023-10-3107420341ns5:MotorVehicles2023-10-3107420341ns5:LongLeaseholdAssetsns5:LandBuildings2023-11-012024-10-3107420341ns5:PlantMachinery2023-11-012024-10-3107420341ns5:FurnitureFittings2023-11-012024-10-3107420341ns5:MotorVehicles2023-11-012024-10-3107420341ns5:LongLeaseholdAssetsns5:LandBuildings2024-10-3107420341ns5:PlantMachinery2024-10-3107420341ns5:FurnitureFittings2024-10-3107420341ns5:MotorVehicles2024-10-3107420341ns5:LongLeaseholdAssetsns5:LandBuildings2023-10-3107420341ns5:PlantMachinery2023-10-3107420341ns5:FurnitureFittings2023-10-3107420341ns5:MotorVehicles2023-10-3107420341ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-10-3107420341ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2023-10-3107420341ns5:LeasedAssetsHeldAsLessee2023-10-3107420341ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-11-012024-10-3107420341ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2023-11-012024-10-3107420341ns5:LeasedAssetsHeldAsLessee2023-11-012024-10-3107420341ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2024-10-3107420341ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2024-10-3107420341ns5:LeasedAssetsHeldAsLessee2024-10-3107420341ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-10-3107420341ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2023-10-3107420341ns5:LeasedAssetsHeldAsLessee2023-10-3107420341ns5:WithinOneYearns5:CurrentFinancialInstruments2024-10-3107420341ns5:WithinOneYearns5:CurrentFinancialInstruments2023-10-31
REGISTERED NUMBER: 07420341 (England and Wales)









UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2024

FOR

YORKSHIRE AGGREGATES LIMITED

YORKSHIRE AGGREGATES LIMITED (REGISTERED NUMBER: 07420341)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


YORKSHIRE AGGREGATES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2024







DIRECTORS: M D Jones
P D Bekisz





REGISTERED OFFICE: Armthorpe Quarry
Holme Wood Lane
Armthorpe
Doncaster
South Yorkshire
DN3 3EH





REGISTERED NUMBER: 07420341 (England and Wales)





ACCOUNTANTS: A Wigglesworth and Company Ltd
Chartered Accountants
Armstrong House
First Avenue
Finningley
Doncaster
South Yorkshire
DN9 3GA

YORKSHIRE AGGREGATES LIMITED (REGISTERED NUMBER: 07420341)

BALANCE SHEET
31 OCTOBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 1,251,895 1,254,882
1,251,895 1,254,882

CURRENT ASSETS
Stocks 18,827 22,067
Debtors 6 1,079,590 1,013,767
Cash at bank 86,774 128,505
1,185,191 1,164,339
CREDITORS
Amounts falling due within one year 7 788,560 893,754
NET CURRENT ASSETS 396,631 270,585
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,648,526

1,525,467

CREDITORS
Amounts falling due after more than one
year

8

(298,236

)

(171,270

)

PROVISIONS FOR LIABILITIES (296,490 ) (274,525 )
NET ASSETS 1,053,800 1,079,672

YORKSHIRE AGGREGATES LIMITED (REGISTERED NUMBER: 07420341)

BALANCE SHEET - continued
31 OCTOBER 2024

2024 2023
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 105,010 105,010
Retained earnings 948,790 974,662
SHAREHOLDERS' FUNDS 1,053,800 1,079,672

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 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.

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 28 February 2025 and were signed on its behalf by:





M D Jones - Director


YORKSHIRE AGGREGATES LIMITED (REGISTERED NUMBER: 07420341)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1. STATUTORY INFORMATION

Yorkshire Aggregates 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.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of two years.

Goodwill has now been fully amortised.

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.

Computer software is being amortised evenly over its estimated useful life of three years.

Computer software
Computer software has now been fully amortised.

Tangible fixed assets
Plant and Machinery has been depreciated at 17.5% on a reducing balance basis as the directors consider this to be a more realistic amortisation rate.

During the year, the company made additions to the property from which it operates and this has also been depreciated at 17.5%.

Motor vehicles have been depreciated at 25% on a reducing balance basis. Trucks have been depreciated on a straight line basis of 25% per annum to reduce their value to their guaranteed residual amount over five years.

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


YORKSHIRE AGGREGATES LIMITED (REGISTERED NUMBER: 07420341)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024

2. ACCOUNTING POLICIES - continued
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.

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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 27 (2023 - 28 ) .

YORKSHIRE AGGREGATES LIMITED (REGISTERED NUMBER: 07420341)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024

4. INTANGIBLE FIXED ASSETS
Computer
Goodwill software Totals
£    £    £   
COST
At 1 November 2023
and 31 October 2024 5,000 17,799 22,799
AMORTISATION
At 1 November 2023
and 31 October 2024 5,000 17,799 22,799
NET BOOK VALUE
At 31 October 2024 - - -
At 31 October 2023 - - -

5. TANGIBLE FIXED ASSETS
Fixtures
Long Plant and and Motor
leasehold machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 November 2023 142,706 1,510,935 60,891 1,332,459 3,046,991
Additions - 175,000 - 251,742 426,742
Disposals - (311,742 ) - (221,640 ) (533,382 )
At 31 October 2024 142,706 1,374,193 60,891 1,362,561 2,940,351
DEPRECIATION
At 1 November 2023 87,853 852,704 56,479 795,073 1,792,109
Charge for year 9,600 128,991 772 195,560 334,923
Eliminated on disposal - (246,793 ) - (191,783 ) (438,576 )
At 31 October 2024 97,453 734,902 57,251 798,850 1,688,456
NET BOOK VALUE
At 31 October 2024 45,253 639,291 3,640 563,711 1,251,895
At 31 October 2023 54,853 658,231 4,412 537,386 1,254,882

YORKSHIRE AGGREGATES LIMITED (REGISTERED NUMBER: 07420341)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 November 2023 677,700 1,299,024 1,976,724
Additions 175,000 242,992 417,992
Disposals - (214,400 ) (214,400 )
Transfer to ownership (288,700 ) (639,458 ) (928,158 )
At 31 October 2024 564,000 688,158 1,252,158
DEPRECIATION
At 1 November 2023 234,394 766,757 1,001,151
Charge for year 71,281 102,003 173,284
Eliminated on disposal - (185,000 ) (185,000 )
Transfer to ownership (136,047 ) (441,929 ) (577,976 )
At 31 October 2024 169,628 241,831 411,459
NET BOOK VALUE
At 31 October 2024 394,372 446,327 840,699
At 31 October 2023 443,306 532,267 975,573

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 666,366 707,709
Other debtors 413,224 306,058
1,079,590 1,013,767

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 174,697 270,099
Trade creditors 359,086 304,260
Taxation and social security 134,546 196,766
Other creditors 120,231 122,629
788,560 893,754

YORKSHIRE AGGREGATES LIMITED (REGISTERED NUMBER: 07420341)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£    £   
Hire purchase contracts 298,236 171,270

9. SECURED DEBTS

The company have an invoice discounting account which is secured by the company's book debts. However, at the balance sheet date, there was a debit balance of £405,323 (2023: £288,857) and this is included in other debtors.

There is also a fixed and floating charge over the company's assets in favour of Barclays Bank plc.

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is M D Jones on account of him holding 75% of the voting share capital.