## **West Yorkshire Manufacturing Services Limited** 

## **Strategic Report for the Year Ended 31 March 2023** 

The trustees, who are directors for the purposes of company law, present their strategic report for the year ended 31 March 2023, in compliance with s 414C of the Companies Act 2006 

## **Fair Review of the Business** 

In accordance with its objectives formulated in the previous year, in the year ended 31 March 2023, the Trustees appointed a Chief Executive, a Finance and Operations Manager and a Marketing Manager and cemented the relationship between the Charity and Calderdale College with the grant of a 6-year lease on commercial terms. Throughout the year, Charity’s workshops, capital equipment and facilities were consistently used   for the training of apprentices involved in manufacturing and industry in accordance with the primary charitable objective. 

The Trustees declared intention to commercially exploit the remaining resources of the Charity to generate   income to contribute towards the supplement the rental income receivable from Calderdale College have been only partially successful as competition for the provision of generic training courses such as First Aid and Health and Safety is fierce, and demand is erratic. By contrast third party demand for the commercial hire of the remaining space and facilities has been and remains high but will not of itself generate sufficient income to ensure that financial goals are met. 

The Charity’s plans to generate additional income through the provision of a pre-apprenticeship work familiarisation course and the direct delivery of specialist  courses in the familiarisation with and use of  digital and specialist engineering equipment require further development and will be the focus of the Charity’s activities in the coming year. 

Administratively, at the AGM held on 5 July 2022, permission from the Charity’s Commission having been secured, the members unanimously approved the change of the name of the Charity to West Yorkshire Manufacturing Services. Constitutional decisions were also taken to close down and strike off the Charity’s dormant wholly owned subsidiary and to phase out the concept of general membership, to increase the size and diversity of the Board and to streamline macro management by limiting membership of the Charity to the Trustees for the time being only. 

The Trustees recognise that the Charity’s close relationship with both Calderdale College, other similar organisations and the local manufacturing and engineering industry at large, present a great opportunity for WYMS to become a significant partner and influencer and take a leading role in  local, regional and national initiatives which will  help to restore its reputation. 



REGISTERED COMPANY NUMBER.. 01219838 (England and Wales)
REGISTERED CHARITY NUMBER.. 507573
Report ol theTru5tees aThd
Unaudlted Flnanclal Statements
for the Year Ended 31st March 2023
for
WEST YORKSHIRE MANUFACTURING SERVICES
LIMITED
IA COMPANY LIMITED BY GUARANTEEI
Riley & Co Limited
Chartered Accountant5
52 St Johns Lane
Halifax
Wesr Yorkshire
HXI 2BW

WEST YORKSHIRE MANUFAcfuRING SERVICES
LIMITED
Contents of the Flnanclal Statements
forthe Year Énded 31st March 2023
Page
Report of theTru5tees
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Flnanclal Statements
10 to 19
Detalled Ststement of Flnanclal Activltles
20 to 21

WESTYORK5HIRE MANUFACTURING SERVICES
LIMITED IREGISTERED NLIMBER.. 012198381
Report of the Trustee5
for the Year Ended 31st March Z023
The trustees who are also directors of the charity for the purpose5 01 the Companies Att 2006, present their report
with the financial Statements of the charity lor the year ended 31st March 2023. The trustees have adopted the
provi5ioris ol AccountinB and Reporting by Charities.. Statement of Recommended Practice applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard appllcable in the UK and Republic of
Ireland IFRS 1021 leffettive l January 20191.
oBJE￿IVEs AND A￿1VITIEs
Objective5 and aims
The objectives of the charity are defined in it5 Mernorandum of Associatlon and may be summari5ed as follows:.
to provide facilities for and undertake and assist in the provision ol industrial and cotlltnercial trainin&
to generally Supervise and further the industrial, commercial and 8eneral education of modem
apprenticeship trainees and persons seeking r&tr3ining and up5killing'
to organise, co-ordinate and further all training of the above industrial and cornrnercial sectors within
member and orher companies and other organisations for all levels ol employees..
to provide equip and carry on training centres. workshops, libraries, lecture roorns or other facilities for
training and education..
to provide advice and technical assistance for businesses ané organisations in the tarrying out by them of
the, training oltheir own employees..
to work in conjunction with goverrirnent bodies. technical colleges and other educational or public
authorities in the provision of industrial and commercial training or education:
where possible to provide 85515tance by obtaining grants or otherwise and redistribution to individuals
employed or intendingto be employed Sn Industry and commerce to enable them to acquire trèlnSn8 or
education.,
Publlc benefft
We have referred to the guidance contained in the Charity Commission's gener31 guidance on public benefit when
reviewing our aim and objectives and in plannin8 our future activities. In particular, the trustees consider how planned
activities will contribure to the aims and objective5 they have ser.
Page I

WEST YORKSHIRE MANUFAcfuRING SERVICES
LIMITED IREGISTERED NUMBER.. OIZ198381
Report of the Trustee5
for the Year Ended 315t Marth 2023
ACHIEVEMENT AND PERFORMANCE
Charbtable aclivitie5
In accordance with its objectives formulated in the previous year, in the year ended 31 March 2023. the Trustees
appointed a Chief Executive, a Finance and Operations Mana8er and a Marketing Manager and cemented the
relationship between the Charity and Calderda1e College with the grènt of a 6-year lease on commercial terms.
Throughout the year, Charity's workshop5. capital equipment and facilities were consistently used for the training of
apprentices involved in manufacturing and industry in accordance with the primary charitable objective.
The Trustees declared intentiori to comrnercially exploit the remaining resources ol the Charity to gener3te income to
contribute tOW3rds the supplernent the rental income receivable from Calderdale College have been only partially
successful as competition for the provision of generic trainin8 courses such as First Aid and Health and Safety is fierce,
and demand 15 erratic. By contrast third party demand for the commercial hire of the remaining space and facilities
has been and remains high but wlll not ol Itself generate sufficient income to ensure that financial 8oals are met.
The Charity's plans to generate additional income throu8h the provision of a pre-apprenticeship work familiarisation
tour5e and the direcr delivery of specialist cour5e5 in the familiarisation with and use ol digital and specialist
en8ineerin8 equipment require further development and wll be the focus of the Charity'5 activities in the Coming
year.
Administratively, at the AGM held on 5 July 2022, permission from the Charity's Commission h3ving been secured, the
members unanimou51y approved the change of the name of the Charity to West Yorkshire Manufacturing Services.
Constitutional decision5 were a150 taken to close down arid strike off the Ch3rit¢s dorrnant wholly owned subsidiary
and to phase out the concept ol general membership, to increase the size and diver51ty ol the Board and io srreamline
macro management by limiting membership ol the Charity to the Trustees lor the tirne being only.
The Trustees reco£nlse that the Charity's close rel8tloll5hip wilh both Calderdale College, other similar organisation5
and the local manufacturing and engineerin8 industry at lar8e, present a great opportunity for WYMS to become a
signillcant partner and influencer and take a leading role in local, regional and national initiatives which will help to
restore its reputation.
FINANCIAL REVIEW
Flnanclal revlew
The charity is reporting income for rhe year of £402,991, which ha5 incre6sed significantly from the income level of
£143,488 lor the prior year.
The charitv 15 reportin8 expendiiure against this income of £489.04912022.. £388,645), leadin8 to a deficit for the year
01 £86,058.
The chzrity has funds brought forward of £2,769.058. which a￿ reduced by this105s for the year to £2.683.000 at 31
March 2023.
Inve5trnent pollcy and objectives
The charity's investment policy is currently to reiaSn excess funds in its Santander savings account. The trustees are in
the process of reviewing the investment pollcy for 2023124.
Page 2

WEST YORKSHIRE MANUFACTUAING SERVICES
LIMITED IREGISTERED NUMBER.. 012198381
Report of theTrustees
forthe Year Ended 31st March 2023
FINANCIAL REVIEW
Reserves poliry
WYMS ha5 a diminishSn8 cash flow posirion as it re-estab1i5hes itself as 3 going concern. therefore it is important to
retain a level of reserves to safeguard the or8anisation against unforeseen costs or circumstances.
The principles of the proposed reserves policy 3re'.
The retention of not less than Six month5, operating costs (based on total overheads) plus any statutory
redundancycosts
The retention of a sum to safeguard against any unforeseen costs relaiing tothe premises infrastructure,
including emergency repair and replacernent of integral systems
B35ed on the 2023124 budget approved by the Board, total annual operating costs are forecast at circa £600,000.
Therefore at least £3(K>.(N)O should be retained within the reserve5 to wind down the orgènisatlon should St ever be
required. There is no provision for redundancy costs during 2023124 as nts employees have statutory redundancy
rights due to length of service.
In addition, is it recommended th3t a further £50.000 £IOO,OW is held in reserves, to safeguard against any
unforeseen premises, costs such as an act of 8od, or any other such lar8e-scale unplanned infrastructure cost5 or
repairs.
The Executive has recommended that the reserves policy outlined above should be approved and a Sum of £350,0￿1
should be held in reserves lor 2023124.
At 31 March 2023 the Charity's reserves were £2,683,000 which equated to 'free' reserves. excluding fixed assets of
£1.191.521.
The policy regarding re5erve5 will be reviewed annually in March to ensure that the reserves are appropriate to meet
the needs of the business.
sTRU￿VRE. GOVERNANCE AND MANAGEMENT
Governlng document
West Yorkshire ManufacturinE Services Umlied is a company limited by guarantee governed by its Memorandum and
Articles of As5tKiation dbted 28 April 1975 and amended to allow lor current governance arrangetnents on 29 April
2003. It is registered as a charity with the Charity Commission. In the main the cornp3ny'5 mernber5hip is individuals
representing member companies, with exceptions at the discr&tion ol the Executive 8oard.
In the event of rhe company winding vp, each member agree5 to contribute an amount not exceeding £10 towards
the payrnent of debts and liabilities.
Risk manaBement
The tru5tee5 have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate
controls are in place to provide reasonable assurance against fraud and error.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
01219838 (England and Wales)
Reglstered Charity number
S07573
Page 3

WEST YORKSHIRE MANUFACTURING SERVICE5
LIMITED IREGISTERED NUMBER.. 012198381
Report of the Trustee5
fortheyeay Ended 3tst March 2023
Rè8lstered office
Kirkdale House
Armytage Road
Brighouse
West Yorkshire
HD6 IQF
Trustees
S C Bonfield (appointed 5171221
O Brennan (resigned 18181221
A M Oenford
A M Holt lappointed 5171221
L Mowbray lapFK)inted 241101221 (resigned 23111231
GJShort
H L Thornber
J Wrighi
Company Secretary
S C BonlieSd
Independent Examiner
Riley & Co Limited
Chartered Accountant5
52 Si Johns Lane
Halif3X
West Yorkshire
HXI 2BW
Solicitors
Chadwick Lawrence LLP
The Fire Staiion
Oean Clough Mills
Halilax
West Yorkshire
HX3 SAX
Bankers
Lloyds Bank
Commercial Street
Halifax
HXI 18B
Santander
2 Triton Square
Regent's Place
London
NWI 3AN
Page 4

WEST YORKSHIRE mANuFA￿vRING SERVICES
LIMITED (REGISTERED NUMBER: 012198381
Report of the Trustees
forthe Year Ended 315t Marth 2023
REFERENCE AND ADMINISTRATIVE DETAILS
Key Mana8ement Personnel
Chief Executive officer
Jill Wheeler IFrom M3y 2022 to August 20221
Mark Lewis (Frotn September 20221
Jacqueline Loftus IFrom July 20221
Ann Dean (From October 20221
Centre Manager
Finance Manager
CHANGEOF NAME
The charitable company passed a special resolution on 20th july 2022 changirlq its name from Kirkdale Industrial
Training Service5 Limited to West Yorkshire Manufacturing Services Limited.
STATEMENT OFTRUSTEES. RE5PONSIBIIITIES
The trustees (who are also the directors of West Yorkshire Manuf3Cturing se￿iCes Limited for the purposes of
company lawl a￿ responsible lor preparing the Report ol the Trustee5 and the financi81 statements In accordance
with applicable law and United Kingdom Accounting Standard5 Iunited Kingdom Generally Accepted Accounting
Practice).
Company law require5 the trustees to prepare flnancia5 statemenrs for each financial year which give a true and fair
view of the State ol affair5 01 the charitable company and of the incoming resources and application of resources.
including the income and expenditure, of the charStable company lor thar period. In preparing those financial
statements. the trustees are required to
select suitable accountin8 policies and then apply them consistentlv..
observe the methods and principles in the Charity SORP..
tnake jud8ements and estimates that are reasonable and prudent,.
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charitable company will continue in bu5ine5S.
The trustees are responsible for keeping proper accounring records which disclose with reasonable accuracy at any
time the financial position of the charitable company and to enable them to ensure that the financlal statements
comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable Company
and hence lor taking reasonable steps for the prevention and detection ol fraud and other irrÈgul8rilies.
Approved by order of the board of trustees &IIO.W2023
and signed on Its behalf by..
A M Denford- Trustee
Page 5

Independent Examlnerfs Report to the Trustees of
West Yorkshlre Manulatturlng Servlces
Llmlted IReglstered number.. 012198381
Independent examlner's report to the tfUStees of West Yorkshire Manufatturin¥Servl¢es Llmlted I'the Company'l
I report to the charity trustee5 on rny examination of the accounts ol the Company for the year ended
31st March 2023.
Responslblllties and basls of report
As the charity's trustees of the Company land also its directors for rhe purposes of company lawl you are responsible
for the preparation of the account5 in accordance with the requiremenrs ol the Companies Act 20061'the 2006 Act'l.
Having sat151ied myself that ihe accounts ol the Company are rK)t required to be audited under Part 16 of the 2006
Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as
carried out under Section 145 01 the Charitie5 Act 2011 I'the 2011 Act'l. In carrying out my examination I have
followed the Directions given by the Charity Commission under Section 145151 Ibl of the 2011 Act.
Independent examiner'5 Statement
Since your charity's gross income exceeded £250,(M)O your exarniner must be a tnernber of a listed body. I can confirm
that l am qualified to undertake the examination because l am a member of the Institute of Chartered Accountanis in
England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving me cause to believe..
accounting records were not kept in respect of the Company as required by Section 386 of the 2QK)6 Att,. or
the accounts do not accord with those records,. or
the accounts do not comply with the accounring requirements of Section 396 of the 2006 Att Other than any
requirement that the accounts 8Sve a true and lair view which is not a tnatter considered as pan of an
iridependent examlnatlon., or
the accounts have not been prepared in accordance with the methods and principle5 of the Statement of
Recommended Practice lor accounting and reporting by charities lapplicable to charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS
10211.
I have no concerns and have corne across no other matters in connection with the examinatSon io whlch attention
should be drawn in this report in orderto enable a proper understanding ol the account5 to be reached.
V J Atkin50n FCA
Riley & Co Limited
Chartered Accountants
52 StJohn5 Lane
H31ifax
West Yorkshire
HXI 2BW
Co LirTII
Date..
Page 6

WEST YORKSHIRE mANUFA￿URING SERVICES
LIMITED
Statement of Flnanflal Actlvltles
Ilncorporating an Income and Expenditure Accountl
forthe Year Ended 31st March 2023
3113123
Unresiritted
fund
3113122
Total
funds
Notes
INCOME AND ENDOWMENT5 FROM
Donations and legacies
22,560
5,039
Charitable activities
General charitable activitie5
364,030
131,475
Investment incorne
Other income
16,401
3.774
3.200
Total
402,991
143,488
EXPENDITURE ON
Charitable activltles
General charitable acrlviiles
489.049
388,645
NE[ INCOMEIIEXPENDITURÉI
186,0581
1245,1571
RECONCILIATION OF FUNDS
Total funds brought forward
2,769,058
3,014.215
TOTAL FUNDS CARRIED FORWARD
2,683.000
2.769.058
The notes fom part of these fSnancial staiemenis
Page 7

WESTYORKSAIRÉ MANUFACTURING SERVICES
LIMITED IREGISTERED NUMBER: 012198381
Balancè Sheet
31$t Mar¢h 2023
3V3123
3113122
Total
funds
Unrestricted
fund
Notes
FIXED A55Ers
Tangible assets
Investments
li
12
1.491.478
1.534.798
1.491.479
1.534.799
CURRENT ASSETS
Debtors
Cash at bank and In hand
13
49,698
1.227,431
6,745
1,287,448
1.277.129
1,294.193
CREDITORS
Atnounts falling due within one year
14
183,6081
155,9341
NET CURAÉNT ASSETS
1,193.521
1.238.259
TOTAL ASSEfs LESS CURRENT LIABIUTIES
2,685,000
2,773,058
CREDITORS
Amounts falling due after rnore than one year
15
12,0(K)I
14,0(NJl
ASSETS
2,683,000
2.769.058
FUNDS
Unrestricted funds
17
2,683,000
2.769.058
TOTAL FUNDS
2,683,000
2,769,058
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year
ended 31sr March 2023.
The members have not requSred the company to obtain an audit of its financial staternents for the year ended
31st March 2023 in accordance with Settion 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities lor
ensurin8 that the charitable company keeps accounting records that comply with Section$ 386 and 387 of the
Companies Acr 2006 and
preparing lin3ncial statements which give 3 true and fair view of the stale ol affairs ol the charitable companv
as at the end ol each financial year and ol it5 surplus or deficit for each financial year in accordance with the
requirements of Sections 394 and 395 and which otherwise comply with the requirements ol the Companies
Act 2006 re13ting to financial statements, so far as applicable tothe charitable company.
The notes form part of these financial statements
Page 8
continued...

WEST YORKSHIRE MANUFACWRING SERVICES
LIMITED IREGISTERED NUMBER.. 012198381
Balance Sheet- continued
31st March 2023
These financial statement5 have been prepared in a£cordance with the provislons appllcable to charltable companies
Subject to the sm311 companie5 regime.
OS%1 r ncial Statements were approved by the Board of Trvstees and authori5ed for issue
and were signed on its behalf by..
on
A M Denford- Trustee
The notes form part of these financial statements
Pa8e 9

WEST YORKSHIRE MANUFA￿VRING SERVICES
LIMITED
Notes to the Flnancbal Statements
forthe Year Ended 31st March Z023
ACCOUNTING POIICIES
Basis ol preparln¥ the financlal statements
The financial 5taternent5 of the charitable company, which is a public benefit eTltity under FRS 102, have been
prep3red iri accordance with the Charities SORP IFRS 1021 'A£counting and Reporting by Charilies.. Statement
ol Recommended Practice applicable to charitie5 preparing their accourits in accordance with the Financial
Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021 (effective l January 20191,. Financial
Reporting St3ndard 102 'The Financial Reportin8 Standard applicable in the UK and Republic of Irelarid. and the
Companies Act 2006. The financial statements have been prepared under the historical cost convention. with
the exception of investments which are included at market value.
Incorne
All Income is recognised in the Statement ol Financial Actiwties once the charity has entitlement to the funds,
it is probable that the income will be received and the atnount can be measured reliably.
Expendlture
Liabilitie5 are recognised a5 expenditure as soon as there is a legal or constructive obligation committin8 the
charity to that expenditure, it is probable that a transfer ol economic benefits will be required in settlement
and rhe amount of the obligation can be measured reliably. E¥penditure is accounted for on 3n accruals ba515
and has been classified under headin8S that aggregate all cost related io the category. Where cost5 cannot be
directly attributed to particular headin8S they have been allocated to activities on a basis consistent with the
use of resources.
Tangible fixed asset$
Depreciation is provided at the following annual rate5 in order to wr1te off each asset over its estimated useful
Freehold property
Plant and machinery
Fixture5 and fitting5
Computer equipment
Stralght line over 50 yea
Stral8ht line over 8 years and Straight lineover 4 years
Straight line over 3 years
Straight Ilne over 3 years
Related party exemptlon
The charitable company has raken advantage ol exernption, ullder the terms of FInar￿[al Reporting Standard
102 'The Financial Reportln8 Standard applicable in the UK and Republic ol Ireland,, not to disclose related
party transactlons with wholly owned subsidiaries Wlthin the group.
Taxatlon
The charity is exempt frorn Corwration tax on its charitable activities.
Fund accountln
Unrestricted funds can be used in accordance with the charf(able objectives ai the dlscretion of the tru5tee5.
Restricted fund5 can only be used for particular restricted purposes wlihin the objects ol the charity.
Restrictions arise when specified by the donor or when fund5 are raised for particular restricted purposes.
Further explanation of the nature and purpose of any restricted fund Is included in the notes io the flnanclal
statements.
Page 10
continued...

WEST YORKSHIRE MANUFA￿URING SERVICE5
LIMITED
Notes to the Flnancial Statements- ¢ontlnued
forthe Year Ended 31st March 2023
ACCOUNTING POLICIES. contlnued
PenslLin Costs and other post-retlrement benefits
The charitable company operates a defined contributlon pension siheme. Contributions payable to the
charitable companrfs pension scheme are charged to the statement of Financial Activities in the period to
which they relate.
DONATIONS AND LEGACIES
3113123
3113122
Don3tion from subsidSary
Gr3nts
J2,880
9,680
5.039
22.560
5,039
Grants received, included in the above. are a5 follows..
3113123
3ty3122
Calderdale Business Trust
Coronaviru5 Job Retention Scheme
Leeds City Council- Di8ital Enterprlse
2,000
2,008
3,031
7,680
9.680
5,039
INVESTMENT INCOME
3113123
3113122
Deposit account interest
16,401
3.774
Page 11
continued...

WEST YORKSHIRÉ MANUFACTURING SERVICES
LIMITED
Notes to the Flnanclal Statements- contlnued
forthe Year Ended 31st March 2023
INCOME FROM CHARITABLE A￿1VITIEs
3113123
3113122
Activity
General charitable activities
General charitable artivities
General charitable activities
General charitable activities
General charitable attivlties
Room hire irscorne
Catering income
Course income
Tenancy/licence income
Membership fees income
14,020
10,205
77,580
258.265
3,960
22.119
109,356
364,030
131.475
CHARITABLE ACTIVITIES COSTS
Direct
Costs (see
note 61
Support
costs
Totals
General charitable actDiities
467.783
21.266
489,049
DIREcf COSTS OF CHARITABLE A￿1VITIES
3113123
3113122
Staff costs
Rates and water
Insurance
Light and heat
Telephone
Postage ènd stationery
Advertising and markerin8
Sulldries
Repairs and malntenance
Cleaning and waste disposal
Cotnputer repairs and maintenance
Motor and travel expenses
Staff welfare
Staff recruitment costs
Trainin8 activities costs
Consultancy staff fees
Irrecoverable VAT
Bank charges
Credit card charges
Depreciation
Interest payable ènd simllar charges
171.016
15,326
15,212
20,643
9,442
4,243
4,523
1,537
14.068
4.535
10.807
164
85.772
13,651
8,401
20.279
9,742
4,065
12,645
1,239
52,574
8,617
646
2,251
5.047
57.102
9,800
22,445
69
72
101.732
21,579
30,789
108,367
584
467,783
381,201
Page 12
continued...

WEST YORKSHIRE mANUFA￿uR￿NG SERVICES
LIMITED
Note5 to the Financial Statements. continued
forthe Year Ended 31st March ZOZ3
NET INCOMEIIEXPENDITUREI
Net incornellexpenditurel is statèd after chargin￿(CredIt￿n8}'.
3113123
3113122
Auditors. remuneration for non audit work
Depreciation- owned assets
199
110.965
101,732
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31st March 2023 nor for the year
ended 31st March 2022.
Tru￿ee$, expen5e5
There were no trustees, expenses paid for the year ended 31st March 2023 nor for the year ended
31st March 2022.
STAFF COSTS
3113123
3113122
Wages and salaries
Social Security costs
Other pension costs
139.104
10.531
21.381
76,399
3,135
6.238
171,016
85,772
The average monthty number ol employees during the year was as follows..
3113123
3V3122
Adminisrration and management
No employees received emolumenis in excess of £60,000.
Included within gross pay and pension costs at>ove are termination payment5 totalling £9,01912022 £8561.
The key mana8ement have been identified as the senior management team. cotnprising the Chief Executive
Officer. Centre Mana8er and Finance Mana8er, the total emoluments of those key rnanagement personnel for
the year were £137.00512022.' £83,616).
Page 13
tontinued...

WESYYORKSHIRE MANUFACTURING SERVICES
LIMITED
Notes to the Flnanclal Statement$- ¢ontlAued
forthe Year Ended 31st March 2023
io.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL A￿1VITIEs
Unrestricted
fund
INCOME AND ENDOWMENTS FROM
Donations and legacie5
5.039
Charitable actNities
General charitable actiwtie5
131,475
Investment income
Other income
3,774
3,200
Total
143.488
EXPENDITURE ON
Charitable attivilies
General charitable activitie5
388.645
INCOMEIIEXPENDITUREI
1245,1571
RECONCILIATION OF FUNDS
Total funds brought forward
3,014,215
TOTAL FUNDS CARRIED FORWARD
2,769.058
Page 14
continued...

WESTVORKSHIRE MANUFAcfuRING SERVICE5
LIMITELI
Note5 to the Flnanclal statemer￿- contlnued
forthe Year Ended 31st March 2023
ii.
TANGIBLE FIXED ASSETS
Fixtures
and
fittings
Freehold
propertv
Plant and
machinery
Computer
equipment
Totals
C05T
At 1st April 2022
Additions
2.303,937
798.179
575.390
55.177
3,677,506
58,412
3,235
At 31st March 2023
2,303.937
798.179
630,567
3,235
3,735,918
DEPRECIATION
At 1st April 2022
Charge lor year
948,049
44,235
701,284
39.696
493,375
16,992
2.142.708
101,732
809
At 31sr March 2023
992,284
740.980
510.367
809
2,244,440
NET BOOK VAILIE
At 31st March 2023
1.311,653
57,199
120,200
2,426
1.491.478
At 31st March 2022
1.355,888
96,895
82,015
1.534.798
The Charity property had previously been used for training dirertly given by the Charity. The property is now
being let to a third party training provider. A5 the Charity is a public benefit entity, the Trustees have taken the
decisions io account for the property under FRS102 $16.38.
12.
FIXED ASSET INVESTMENTS
Shares in
6roup
undertakin8S
MARKET VALUE
At 1st April 2022 and 31st March 2023
BOOX VALUE
At 31st March 2023
At 315t March 2022
There were no investment asset5 Outside the UK.
The company's investments at the balance sheet date in the share capital of cornpanie5 include the following..
Pa8e 15
continued,..

WEST YORKSHIRE MANuFA￿URING SERVICE5
LIMITED
Notes to the Flnancial Statements- continued
for the Year Ended 315t March Z023
12.
FIXED Ass￿ INVESTMENT5- ¢tsntlnued
Kiikdale Buslness Sekwlces Llmlted
Regisiered office.. Inside the UK
Nature ol business.. Conference facilitie5 business
Class ol share=
Ordinary
holding
l(K)
3113123
3113122
Aggregate capltal and ￿serveS
Profit for the year
4.145
2,610
The directors ol Kirkd31e Business Services Ltd have applied to Companies House 85 at 23 February 2023 to
Strike the company off the re8isrer.
13.
DEBTORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR
3ty3123
3113122
Trade debtors
Amounts owed by group undertaking5
VAT
Prepayments and accrued income
Accrued incorne
26,969
117,1901
708
19,626
2,855
23.227
49,698
6,745
14.
CREDITOR5: AMOUNTS FALLING DUE WITHIN ONE YEAR
3113123
3113122
Trade creditors
Social security and other taxes
VAT
20,770
16,041
1,045
13,355
22,493
Accru31s
Deferred income
10.525
52.313
83,608
55,934
Page 16
continued...

WESTYORKSHIRE MANuFA￿URING SERVICES
LIMITED
Notes to the Flnanclal Statements- tontlnued
lorthè Year Ended 31st March 2023
15.
CREDITORS,. AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
3113123
3113122
Deferred incorne
2,000
4,000
16.
LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows..
3113123
3113122
Within one year
8etween one and five years
2,778
3,586
2.778
2.778
6.3&1
17.
MOVEMENT IN FUNDS
Net
movement
in funds
At
3113123
At 114122
Unrestrlcled funds
General unrestricted funds
2,769.058
186,0581
2.683,0(Kl
TOTAL FUNDS
2,769,058
186,0581
2,683,000
Net tnovement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in fvnds
Unrestrlrted funds
General unrestricted funds
402,991
1489,0491
186,0581
TOTAL FUNDS
402.991
1489,0491
186,0581
Page 17
conrinued...

WE5TYORKSHIRE MANuFA￿URING SERVICES
LIMITED
Notes to the Financial Statements- continued
for the Year Ended 31st March 2023
17.
MOVEMENT IN FUNDS- contlnued
Compaiatlves for m¢)vemeni In lunds
Net
movement
in funds
At
3113122
At V4121
Unrestricted funds
Gener31 unrestricted fund5
3,014.215
1245,1571
2,769,058
TOTAL FUNDS
3,014,215
1245.1571
2.769.058
Comparative net movement in funds, included in the above are as follows=
Incoming
resources
Resources
Èxpended
Movement
in funds
Unrestrlcted funds
General unrestricted funds
143,488
1388,6451
1245,1571
TOTAL FUNDS
143,488
1388,6451
1245,1571
A cuf￿nt year 12 months and prioryear 12 months cornbined position is as follows..
Net
movernent
in funds
At
3113123
At 114121
Unrestrlcted funds
Gener31 unrestritted funds
3,014,215
1331,2151
2,683,0
TOTAL FUNDS
3.014,215
1331,2151
2,683.0
A current year 12 months and prior year 12 months combined nei movement in funds, included in the above
are as follow5..
Incoming
resource5
Resource5
expended
Movement
in funds
Llnfestrlcted fund5
General uniestricted funds
546.479
1877.6941
1331.2151
TOTAL FUNDS
546.479
1877.6941
1331.2151
Page 18
continued...

WEST YOAKSHIRE MANUFACWRING SERVICES
LIMITED
Notesto the Flnanclal Statements- continued
for the Year Ended 31st March 2023
RELATED PARTY DISCLOSURES
There were no related party tran5action5 for the year ended 315t March 2023.
19.
ULTIMATE CONTROLLING PARTY
The charity is under the control of the knard of trustees.
Page 19

WESTYORKSHIRE MANUFACTURING SERVICES
LIMITED
Detalled Statement of Flnanclal Actlvltles
forthe Year Ended 31st March 2023
3ty3123
3113122
INCOME AND ENDOWMENTS
Donatlons and legacies
Donation from Subsidiary
Grant5
12.880
9.680
5.039
22.560
5.039
Investment Income
Deposir account interest
16.401
3,774
Charitable a¢tlvltles
Room hire income
Catering income
Course incorne
Tenancy/licence incorne
Membership lees income
14.020
10.205
77.580
258.265
3,960
22.119
109,356
364,030
131,475
Other Income
Other incorne
3.200
Total Incomlng resources
402,991
143,488
EXPENDITURE
Charitable artivitie5
Waees
Social securitv
Pensions
Rates and water
Insurance
ght and heat
Te5ephone
Post3ge and 5t3tionery
Advertising and marketin8
Sundries
Repair5 and maintenance
Cleanin8 and waste disposal
Compuier repairs and maintenance
Motor and travel expenses
Carried forward
139,104
10.531
21.381
15,326
15,212
20.643
9.442
4,243
4,523
1.537
14,068
4.535
10.807
164
271,516
76,399
3,135
6.238
13,651
8,401
20,279
9.742
4,065
12,645
1,239
52,574
8,617
646
217,631
This pa8e does not form part of the statutory Financial statements
Page 20

WEST YORKSHIRE MANUFAcfuRING SERVICES
UMITED
Detallod Statement of FSnanclal Actlvltles
for the Year Ended 31st March 20Z3
3113123
3113122
Charltable actlvhles
8roughr forward
Staff welfare
St3ff recruitment Costs
Trainin8 activitie5 Costs
Consultancy staff fees
Irrecoverable VAT
Bank charges
Credit card char8es
Freehold property
Plant and machinery
Fixtu￿5 ancl fittin8S
CompLJter equipment
Interest on VAT
271,516
217.631
2.251
5.047
57.102
9,800
22.445
69
72
44.235
39.696
16.992
809
21,579
30,789
41,638
34.075
32,654
584
467,783
381,201
Support cost5
Governance costs
Auditors, remuneration lor non audit work
Prole55ional setvice5- Legal
Accouritancy fees
Account3ncy fees- Payroll
Accountancy fees- Software
Professional seNices- HR
Professional setvices- Data protection
Professional setvices- VAT
199
3,245
4,000
6,531
8,206
299
198
I,iio
35
4,887
21,266
7.444
Total resources expended
489,049
388,645
Net expenditure
186,0581
1245,1571
This pa8e does noi form parr of the statutory financial statements
Pa8e 21

REGISTERED COMPANY NUMBER.. 01219838 (England and Wales)
REGISTERED CHARITY NUMBER.. 507573
Report ol theTru5tees aThd
Unaudlted Flnanclal Statements
for the Year Ended 31st March 2023
for
WEST YORKSHIRE MANUFACTURING SERVICES
LIMITED
IA COMPANY LIMITED BY GUARANTEEI
Riley & Co Limited
Chartered Accountant5
52 St Johns Lane
Halifax
Wesr Yorkshire
HXI 2BW

WEST YORKSHIRE MANUFAcfuRING SERVICES
LIMITED
Contents of the Flnanclal Statements
forthe Year Énded 31st March 2023
Page
Report of theTru5tees
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Flnanclal Statements
10 to 19
Detalled Ststement of Flnanclal Activltles
20 to 21

WESTYORK5HIRE MANUFACTURING SERVICES
LIMITED IREGISTERED NLIMBER.. 012198381
Report of the Trustee5
for the Year Ended 31st March Z023
The trustees who are also directors of the charity for the purpose5 01 the Companies Att 2006, present their report
with the financial Statements of the charity lor the year ended 31st March 2023. The trustees have adopted the
provi5ioris ol AccountinB and Reporting by Charities.. Statement of Recommended Practice applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard appllcable in the UK and Republic of
Ireland IFRS 1021 leffettive l January 20191.
oBJE￿IVEs AND A￿1VITIEs
Objective5 and aims
The objectives of the charity are defined in it5 Mernorandum of Associatlon and may be summari5ed as follows:.
to provide facilities for and undertake and assist in the provision ol industrial and cotlltnercial trainin&
to generally Supervise and further the industrial, commercial and 8eneral education of modem
apprenticeship trainees and persons seeking r&tr3ining and up5killing'
to organise, co-ordinate and further all training of the above industrial and cornrnercial sectors within
member and orher companies and other organisations for all levels ol employees..
to provide equip and carry on training centres. workshops, libraries, lecture roorns or other facilities for
training and education..
to provide advice and technical assistance for businesses ané organisations in the tarrying out by them of
the, training oltheir own employees..
to work in conjunction with goverrirnent bodies. technical colleges and other educational or public
authorities in the provision of industrial and commercial training or education:
where possible to provide 85515tance by obtaining grants or otherwise and redistribution to individuals
employed or intendingto be employed Sn Industry and commerce to enable them to acquire trèlnSn8 or
education.,
Publlc benefft
We have referred to the guidance contained in the Charity Commission's gener31 guidance on public benefit when
reviewing our aim and objectives and in plannin8 our future activities. In particular, the trustees consider how planned
activities will contribure to the aims and objective5 they have ser.
Page I

WEST YORKSHIRE MANUFAcfuRING SERVICES
LIMITED IREGISTERED NUMBER.. OIZ198381
Report of the Trustee5
for the Year Ended 315t Marth 2023
ACHIEVEMENT AND PERFORMANCE
Charbtable aclivitie5
In accordance with its objectives formulated in the previous year, in the year ended 31 March 2023. the Trustees
appointed a Chief Executive, a Finance and Operations Mana8er and a Marketing Manager and cemented the
relationship between the Charity and Calderda1e College with the grènt of a 6-year lease on commercial terms.
Throughout the year, Charity's workshop5. capital equipment and facilities were consistently used for the training of
apprentices involved in manufacturing and industry in accordance with the primary charitable objective.
The Trustees declared intentiori to comrnercially exploit the remaining resources ol the Charity to gener3te income to
contribute tOW3rds the supplernent the rental income receivable from Calderdale College have been only partially
successful as competition for the provision of generic trainin8 courses such as First Aid and Health and Safety is fierce,
and demand 15 erratic. By contrast third party demand for the commercial hire of the remaining space and facilities
has been and remains high but wlll not ol Itself generate sufficient income to ensure that financial 8oals are met.
The Charity's plans to generate additional income throu8h the provision of a pre-apprenticeship work familiarisation
tour5e and the direcr delivery of specialist cour5e5 in the familiarisation with and use ol digital and specialist
en8ineerin8 equipment require further development and wll be the focus of the Charity'5 activities in the Coming
year.
Administratively, at the AGM held on 5 July 2022, permission from the Charity's Commission h3ving been secured, the
members unanimou51y approved the change of the name of the Charity to West Yorkshire Manufacturing Services.
Constitutional decision5 were a150 taken to close down arid strike off the Ch3rit¢s dorrnant wholly owned subsidiary
and to phase out the concept ol general membership, to increase the size and diver51ty ol the Board and io srreamline
macro management by limiting membership ol the Charity to the Trustees lor the tirne being only.
The Trustees reco£nlse that the Charity's close rel8tloll5hip wilh both Calderdale College, other similar organisation5
and the local manufacturing and engineerin8 industry at lar8e, present a great opportunity for WYMS to become a
signillcant partner and influencer and take a leading role in local, regional and national initiatives which will help to
restore its reputation.
FINANCIAL REVIEW
Flnanclal revlew
The charity is reporting income for rhe year of £402,991, which ha5 incre6sed significantly from the income level of
£143,488 lor the prior year.
The charitv 15 reportin8 expendiiure against this income of £489.04912022.. £388,645), leadin8 to a deficit for the year
01 £86,058.
The chzrity has funds brought forward of £2,769.058. which a￿ reduced by this105s for the year to £2.683.000 at 31
March 2023.
Inve5trnent pollcy and objectives
The charity's investment policy is currently to reiaSn excess funds in its Santander savings account. The trustees are in
the process of reviewing the investment pollcy for 2023124.
Page 2

WEST YORKSHIRE MANUFACTUAING SERVICES
LIMITED IREGISTERED NUMBER.. 012198381
Report of theTrustees
forthe Year Ended 31st March 2023
FINANCIAL REVIEW
Reserves poliry
WYMS ha5 a diminishSn8 cash flow posirion as it re-estab1i5hes itself as 3 going concern. therefore it is important to
retain a level of reserves to safeguard the or8anisation against unforeseen costs or circumstances.
The principles of the proposed reserves policy 3re'.
The retention of not less than Six month5, operating costs (based on total overheads) plus any statutory
redundancycosts
The retention of a sum to safeguard against any unforeseen costs relaiing tothe premises infrastructure,
including emergency repair and replacernent of integral systems
B35ed on the 2023124 budget approved by the Board, total annual operating costs are forecast at circa £600,000.
Therefore at least £3(K>.(N)O should be retained within the reserve5 to wind down the orgènisatlon should St ever be
required. There is no provision for redundancy costs during 2023124 as nts employees have statutory redundancy
rights due to length of service.
In addition, is it recommended th3t a further £50.000 £IOO,OW is held in reserves, to safeguard against any
unforeseen premises, costs such as an act of 8od, or any other such lar8e-scale unplanned infrastructure cost5 or
repairs.
The Executive has recommended that the reserves policy outlined above should be approved and a Sum of £350,0￿1
should be held in reserves lor 2023124.
At 31 March 2023 the Charity's reserves were £2,683,000 which equated to 'free' reserves. excluding fixed assets of
£1.191.521.
The policy regarding re5erve5 will be reviewed annually in March to ensure that the reserves are appropriate to meet
the needs of the business.
sTRU￿VRE. GOVERNANCE AND MANAGEMENT
Governlng document
West Yorkshire ManufacturinE Services Umlied is a company limited by guarantee governed by its Memorandum and
Articles of As5tKiation dbted 28 April 1975 and amended to allow lor current governance arrangetnents on 29 April
2003. It is registered as a charity with the Charity Commission. In the main the cornp3ny'5 mernber5hip is individuals
representing member companies, with exceptions at the discr&tion ol the Executive 8oard.
In the event of rhe company winding vp, each member agree5 to contribute an amount not exceeding £10 towards
the payrnent of debts and liabilities.
Risk manaBement
The tru5tee5 have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate
controls are in place to provide reasonable assurance against fraud and error.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
01219838 (England and Wales)
Reglstered Charity number
S07573
Page 3

WEST YORKSHIRE MANUFACTURING SERVICE5
LIMITED IREGISTERED NUMBER.. 012198381
Report of the Trustee5
fortheyeay Ended 3tst March 2023
Rè8lstered office
Kirkdale House
Armytage Road
Brighouse
West Yorkshire
HD6 IQF
Trustees
S C Bonfield (appointed 5171221
O Brennan (resigned 18181221
A M Oenford
A M Holt lappointed 5171221
L Mowbray lapFK)inted 241101221 (resigned 23111231
GJShort
H L Thornber
J Wrighi
Company Secretary
S C BonlieSd
Independent Examiner
Riley & Co Limited
Chartered Accountant5
52 Si Johns Lane
Halif3X
West Yorkshire
HXI 2BW
Solicitors
Chadwick Lawrence LLP
The Fire Staiion
Oean Clough Mills
Halilax
West Yorkshire
HX3 SAX
Bankers
Lloyds Bank
Commercial Street
Halifax
HXI 18B
Santander
2 Triton Square
Regent's Place
London
NWI 3AN
Page 4

WEST YORKSHIRE mANuFA￿vRING SERVICES
LIMITED (REGISTERED NUMBER: 012198381
Report of the Trustees
forthe Year Ended 315t Marth 2023
REFERENCE AND ADMINISTRATIVE DETAILS
Key Mana8ement Personnel
Chief Executive officer
Jill Wheeler IFrom M3y 2022 to August 20221
Mark Lewis (Frotn September 20221
Jacqueline Loftus IFrom July 20221
Ann Dean (From October 20221
Centre Manager
Finance Manager
CHANGEOF NAME
The charitable company passed a special resolution on 20th july 2022 changirlq its name from Kirkdale Industrial
Training Service5 Limited to West Yorkshire Manufacturing Services Limited.
STATEMENT OFTRUSTEES. RE5PONSIBIIITIES
The trustees (who are also the directors of West Yorkshire Manuf3Cturing se￿iCes Limited for the purposes of
company lawl a￿ responsible lor preparing the Report ol the Trustee5 and the financi81 statements In accordance
with applicable law and United Kingdom Accounting Standard5 Iunited Kingdom Generally Accepted Accounting
Practice).
Company law require5 the trustees to prepare flnancia5 statemenrs for each financial year which give a true and fair
view of the State ol affair5 01 the charitable company and of the incoming resources and application of resources.
including the income and expenditure, of the charStable company lor thar period. In preparing those financial
statements. the trustees are required to
select suitable accountin8 policies and then apply them consistentlv..
observe the methods and principles in the Charity SORP..
tnake jud8ements and estimates that are reasonable and prudent,.
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charitable company will continue in bu5ine5S.
The trustees are responsible for keeping proper accounring records which disclose with reasonable accuracy at any
time the financial position of the charitable company and to enable them to ensure that the financlal statements
comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable Company
and hence lor taking reasonable steps for the prevention and detection ol fraud and other irrÈgul8rilies.
Approved by order of the board of trustees &IIO.W2023
and signed on Its behalf by..
A M Denford- Trustee
Page 5

Independent Examlnerfs Report to the Trustees of
West Yorkshlre Manulatturlng Servlces
Llmlted IReglstered number.. 012198381
Independent examlner's report to the tfUStees of West Yorkshire Manufatturin¥Servl¢es Llmlted I'the Company'l
I report to the charity trustee5 on rny examination of the accounts ol the Company for the year ended
31st March 2023.
Responslblllties and basls of report
As the charity's trustees of the Company land also its directors for rhe purposes of company lawl you are responsible
for the preparation of the account5 in accordance with the requiremenrs ol the Companies Act 20061'the 2006 Act'l.
Having sat151ied myself that ihe accounts ol the Company are rK)t required to be audited under Part 16 of the 2006
Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as
carried out under Section 145 01 the Charitie5 Act 2011 I'the 2011 Act'l. In carrying out my examination I have
followed the Directions given by the Charity Commission under Section 145151 Ibl of the 2011 Act.
Independent examiner'5 Statement
Since your charity's gross income exceeded £250,(M)O your exarniner must be a tnernber of a listed body. I can confirm
that l am qualified to undertake the examination because l am a member of the Institute of Chartered Accountanis in
England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving me cause to believe..
accounting records were not kept in respect of the Company as required by Section 386 of the 2QK)6 Att,. or
the accounts do not accord with those records,. or
the accounts do not comply with the accounring requirements of Section 396 of the 2006 Att Other than any
requirement that the accounts 8Sve a true and lair view which is not a tnatter considered as pan of an
iridependent examlnatlon., or
the accounts have not been prepared in accordance with the methods and principle5 of the Statement of
Recommended Practice lor accounting and reporting by charities lapplicable to charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS
10211.
I have no concerns and have corne across no other matters in connection with the examinatSon io whlch attention
should be drawn in this report in orderto enable a proper understanding ol the account5 to be reached.
V J Atkin50n FCA
Riley & Co Limited
Chartered Accountants
52 StJohn5 Lane
H31ifax
West Yorkshire
HXI 2BW
Co LirTII
Date..
Page 6

WEST YORKSHIRE mANUFA￿URING SERVICES
LIMITED
Statement of Flnanflal Actlvltles
Ilncorporating an Income and Expenditure Accountl
forthe Year Ended 31st March 2023
3113123
Unresiritted
fund
3113122
Total
funds
Notes
INCOME AND ENDOWMENT5 FROM
Donations and legacies
22,560
5,039
Charitable activities
General charitable activitie5
364,030
131,475
Investment incorne
Other income
16,401
3.774
3.200
Total
402,991
143,488
EXPENDITURE ON
Charitable activltles
General charitable acrlviiles
489.049
388,645
NE[ INCOMEIIEXPENDITURÉI
186,0581
1245,1571
RECONCILIATION OF FUNDS
Total funds brought forward
2,769,058
3,014.215
TOTAL FUNDS CARRIED FORWARD
2,683.000
2.769.058
The notes fom part of these fSnancial staiemenis
Page 7

WESTYORKSAIRÉ MANUFACTURING SERVICES
LIMITED IREGISTERED NUMBER: 012198381
Balancè Sheet
31$t Mar¢h 2023
3V3123
3113122
Total
funds
Unrestricted
fund
Notes
FIXED A55Ers
Tangible assets
Investments
li
12
1.491.478
1.534.798
1.491.479
1.534.799
CURRENT ASSETS
Debtors
Cash at bank and In hand
13
49,698
1.227,431
6,745
1,287,448
1.277.129
1,294.193
CREDITORS
Atnounts falling due within one year
14
183,6081
155,9341
NET CURAÉNT ASSETS
1,193.521
1.238.259
TOTAL ASSEfs LESS CURRENT LIABIUTIES
2,685,000
2,773,058
CREDITORS
Amounts falling due after rnore than one year
15
12,0(K)I
14,0(NJl
ASSETS
2,683,000
2.769.058
FUNDS
Unrestricted funds
17
2,683,000
2.769.058
TOTAL FUNDS
2,683,000
2,769,058
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year
ended 31sr March 2023.
The members have not requSred the company to obtain an audit of its financial staternents for the year ended
31st March 2023 in accordance with Settion 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities lor
ensurin8 that the charitable company keeps accounting records that comply with Section$ 386 and 387 of the
Companies Acr 2006 and
preparing lin3ncial statements which give 3 true and fair view of the stale ol affairs ol the charitable companv
as at the end ol each financial year and ol it5 surplus or deficit for each financial year in accordance with the
requirements of Sections 394 and 395 and which otherwise comply with the requirements ol the Companies
Act 2006 re13ting to financial statements, so far as applicable tothe charitable company.
The notes form part of these financial statements
Page 8
continued...

WEST YORKSHIRE MANUFACWRING SERVICES
LIMITED IREGISTERED NUMBER.. 012198381
Balance Sheet- continued
31st March 2023
These financial statement5 have been prepared in a£cordance with the provislons appllcable to charltable companies
Subject to the sm311 companie5 regime.
OS%1 r ncial Statements were approved by the Board of Trvstees and authori5ed for issue
and were signed on its behalf by..
on
A M Denford- Trustee
The notes form part of these financial statements
Pa8e 9

WEST YORKSHIRE MANUFA￿VRING SERVICES
LIMITED
Notes to the Flnancbal Statements
forthe Year Ended 31st March Z023
ACCOUNTING POIICIES
Basis ol preparln¥ the financlal statements
The financial 5taternent5 of the charitable company, which is a public benefit eTltity under FRS 102, have been
prep3red iri accordance with the Charities SORP IFRS 1021 'A£counting and Reporting by Charilies.. Statement
ol Recommended Practice applicable to charitie5 preparing their accourits in accordance with the Financial
Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021 (effective l January 20191,. Financial
Reporting St3ndard 102 'The Financial Reportin8 Standard applicable in the UK and Republic of Irelarid. and the
Companies Act 2006. The financial statements have been prepared under the historical cost convention. with
the exception of investments which are included at market value.
Incorne
All Income is recognised in the Statement ol Financial Actiwties once the charity has entitlement to the funds,
it is probable that the income will be received and the atnount can be measured reliably.
Expendlture
Liabilitie5 are recognised a5 expenditure as soon as there is a legal or constructive obligation committin8 the
charity to that expenditure, it is probable that a transfer ol economic benefits will be required in settlement
and rhe amount of the obligation can be measured reliably. E¥penditure is accounted for on 3n accruals ba515
and has been classified under headin8S that aggregate all cost related io the category. Where cost5 cannot be
directly attributed to particular headin8S they have been allocated to activities on a basis consistent with the
use of resources.
Tangible fixed asset$
Depreciation is provided at the following annual rate5 in order to wr1te off each asset over its estimated useful
Freehold property
Plant and machinery
Fixture5 and fitting5
Computer equipment
Stralght line over 50 yea
Stral8ht line over 8 years and Straight lineover 4 years
Straight line over 3 years
Straight Ilne over 3 years
Related party exemptlon
The charitable company has raken advantage ol exernption, ullder the terms of FInar￿[al Reporting Standard
102 'The Financial Reportln8 Standard applicable in the UK and Republic ol Ireland,, not to disclose related
party transactlons with wholly owned subsidiaries Wlthin the group.
Taxatlon
The charity is exempt frorn Corwration tax on its charitable activities.
Fund accountln
Unrestricted funds can be used in accordance with the charf(able objectives ai the dlscretion of the tru5tee5.
Restricted fund5 can only be used for particular restricted purposes wlihin the objects ol the charity.
Restrictions arise when specified by the donor or when fund5 are raised for particular restricted purposes.
Further explanation of the nature and purpose of any restricted fund Is included in the notes io the flnanclal
statements.
Page 10
continued...

WEST YORKSHIRE MANUFA￿URING SERVICE5
LIMITED
Notes to the Flnancial Statements- ¢ontlnued
forthe Year Ended 31st March 2023
ACCOUNTING POLICIES. contlnued
PenslLin Costs and other post-retlrement benefits
The charitable company operates a defined contributlon pension siheme. Contributions payable to the
charitable companrfs pension scheme are charged to the statement of Financial Activities in the period to
which they relate.
DONATIONS AND LEGACIES
3113123
3113122
Don3tion from subsidSary
Gr3nts
J2,880
9,680
5.039
22.560
5,039
Grants received, included in the above. are a5 follows..
3113123
3ty3122
Calderdale Business Trust
Coronaviru5 Job Retention Scheme
Leeds City Council- Di8ital Enterprlse
2,000
2,008
3,031
7,680
9.680
5,039
INVESTMENT INCOME
3113123
3113122
Deposit account interest
16,401
3.774
Page 11
continued...

WEST YORKSHIRÉ MANUFACTURING SERVICES
LIMITED
Notes to the Flnanclal Statements- contlnued
forthe Year Ended 31st March 2023
INCOME FROM CHARITABLE A￿1VITIEs
3113123
3113122
Activity
General charitable activities
General charitable artivities
General charitable activities
General charitable activities
General charitable attivlties
Room hire irscorne
Catering income
Course income
Tenancy/licence income
Membership fees income
14,020
10,205
77,580
258.265
3,960
22.119
109,356
364,030
131.475
CHARITABLE ACTIVITIES COSTS
Direct
Costs (see
note 61
Support
costs
Totals
General charitable actDiities
467.783
21.266
489,049
DIREcf COSTS OF CHARITABLE A￿1VITIES
3113123
3113122
Staff costs
Rates and water
Insurance
Light and heat
Telephone
Postage ènd stationery
Advertising and markerin8
Sulldries
Repairs and malntenance
Cleaning and waste disposal
Cotnputer repairs and maintenance
Motor and travel expenses
Staff welfare
Staff recruitment costs
Trainin8 activities costs
Consultancy staff fees
Irrecoverable VAT
Bank charges
Credit card charges
Depreciation
Interest payable ènd simllar charges
171.016
15,326
15,212
20,643
9,442
4,243
4,523
1,537
14.068
4.535
10.807
164
85.772
13,651
8,401
20.279
9,742
4,065
12,645
1,239
52,574
8,617
646
2,251
5.047
57.102
9,800
22,445
69
72
101.732
21,579
30,789
108,367
584
467,783
381,201
Page 12
continued...

WEST YORKSHIRE mANUFA￿uR￿NG SERVICES
LIMITED
Note5 to the Financial Statements. continued
forthe Year Ended 31st March ZOZ3
NET INCOMEIIEXPENDITUREI
Net incornellexpenditurel is statèd after chargin￿(CredIt￿n8}'.
3113123
3113122
Auditors. remuneration for non audit work
Depreciation- owned assets
199
110.965
101,732
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31st March 2023 nor for the year
ended 31st March 2022.
Tru￿ee$, expen5e5
There were no trustees, expenses paid for the year ended 31st March 2023 nor for the year ended
31st March 2022.
STAFF COSTS
3113123
3113122
Wages and salaries
Social Security costs
Other pension costs
139.104
10.531
21.381
76,399
3,135
6.238
171,016
85,772
The average monthty number ol employees during the year was as follows..
3113123
3V3122
Adminisrration and management
No employees received emolumenis in excess of £60,000.
Included within gross pay and pension costs at>ove are termination payment5 totalling £9,01912022 £8561.
The key mana8ement have been identified as the senior management team. cotnprising the Chief Executive
Officer. Centre Mana8er and Finance Mana8er, the total emoluments of those key rnanagement personnel for
the year were £137.00512022.' £83,616).
Page 13
tontinued...

WESYYORKSHIRE MANUFACTURING SERVICES
LIMITED
Notes to the Flnanclal Statement$- ¢ontlAued
forthe Year Ended 31st March 2023
io.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL A￿1VITIEs
Unrestricted
fund
INCOME AND ENDOWMENTS FROM
Donations and legacie5
5.039
Charitable actNities
General charitable actiwtie5
131,475
Investment income
Other income
3,774
3,200
Total
143.488
EXPENDITURE ON
Charitable attivilies
General charitable activitie5
388.645
INCOMEIIEXPENDITUREI
1245,1571
RECONCILIATION OF FUNDS
Total funds brought forward
3,014,215
TOTAL FUNDS CARRIED FORWARD
2,769.058
Page 14
continued...

WESTVORKSHIRE MANUFAcfuRING SERVICE5
LIMITELI
Note5 to the Flnanclal statemer￿- contlnued
forthe Year Ended 31st March 2023
ii.
TANGIBLE FIXED ASSETS
Fixtures
and
fittings
Freehold
propertv
Plant and
machinery
Computer
equipment
Totals
C05T
At 1st April 2022
Additions
2.303,937
798.179
575.390
55.177
3,677,506
58,412
3,235
At 31st March 2023
2,303.937
798.179
630,567
3,235
3,735,918
DEPRECIATION
At 1st April 2022
Charge lor year
948,049
44,235
701,284
39.696
493,375
16,992
2.142.708
101,732
809
At 31sr March 2023
992,284
740.980
510.367
809
2,244,440
NET BOOK VAILIE
At 31st March 2023
1.311,653
57,199
120,200
2,426
1.491.478
At 31st March 2022
1.355,888
96,895
82,015
1.534.798
The Charity property had previously been used for training dirertly given by the Charity. The property is now
being let to a third party training provider. A5 the Charity is a public benefit entity, the Trustees have taken the
decisions io account for the property under FRS102 $16.38.
12.
FIXED ASSET INVESTMENTS
Shares in
6roup
undertakin8S
MARKET VALUE
At 1st April 2022 and 31st March 2023
BOOX VALUE
At 31st March 2023
At 315t March 2022
There were no investment asset5 Outside the UK.
The company's investments at the balance sheet date in the share capital of cornpanie5 include the following..
Pa8e 15
continued,..

WEST YORKSHIRE MANuFA￿URING SERVICE5
LIMITED
Notes to the Flnancial Statements- continued
for the Year Ended 315t March Z023
12.
FIXED Ass￿ INVESTMENT5- ¢tsntlnued
Kiikdale Buslness Sekwlces Llmlted
Regisiered office.. Inside the UK
Nature ol business.. Conference facilitie5 business
Class ol share=
Ordinary
holding
l(K)
3113123
3113122
Aggregate capltal and ￿serveS
Profit for the year
4.145
2,610
The directors ol Kirkd31e Business Services Ltd have applied to Companies House 85 at 23 February 2023 to
Strike the company off the re8isrer.
13.
DEBTORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR
3ty3123
3113122
Trade debtors
Amounts owed by group undertaking5
VAT
Prepayments and accrued income
Accrued incorne
26,969
117,1901
708
19,626
2,855
23.227
49,698
6,745
14.
CREDITOR5: AMOUNTS FALLING DUE WITHIN ONE YEAR
3113123
3113122
Trade creditors
Social security and other taxes
VAT
20,770
16,041
1,045
13,355
22,493
Accru31s
Deferred income
10.525
52.313
83,608
55,934
Page 16
continued...

WESTYORKSHIRE MANuFA￿URING SERVICES
LIMITED
Notes to the Flnanclal Statements- tontlnued
lorthè Year Ended 31st March 2023
15.
CREDITORS,. AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
3113123
3113122
Deferred incorne
2,000
4,000
16.
LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows..
3113123
3113122
Within one year
8etween one and five years
2,778
3,586
2.778
2.778
6.3&1
17.
MOVEMENT IN FUNDS
Net
movement
in funds
At
3113123
At 114122
Unrestrlcled funds
General unrestricted funds
2,769.058
186,0581
2.683,0(Kl
TOTAL FUNDS
2,769,058
186,0581
2,683,000
Net tnovement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in fvnds
Unrestrlrted funds
General unrestricted funds
402,991
1489,0491
186,0581
TOTAL FUNDS
402.991
1489,0491
186,0581
Page 17
conrinued...

WE5TYORKSHIRE MANuFA￿URING SERVICES
LIMITED
Notes to the Financial Statements- continued
for the Year Ended 31st March 2023
17.
MOVEMENT IN FUNDS- contlnued
Compaiatlves for m¢)vemeni In lunds
Net
movement
in funds
At
3113122
At V4121
Unrestricted funds
Gener31 unrestricted fund5
3,014.215
1245,1571
2,769,058
TOTAL FUNDS
3,014,215
1245.1571
2.769.058
Comparative net movement in funds, included in the above are as follows=
Incoming
resources
Resources
Èxpended
Movement
in funds
Unrestrlcted funds
General unrestricted funds
143,488
1388,6451
1245,1571
TOTAL FUNDS
143,488
1388,6451
1245,1571
A cuf￿nt year 12 months and prioryear 12 months cornbined position is as follows..
Net
movernent
in funds
At
3113123
At 114121
Unrestrlcted funds
Gener31 unrestritted funds
3,014,215
1331,2151
2,683,0
TOTAL FUNDS
3.014,215
1331,2151
2,683.0
A current year 12 months and prior year 12 months combined nei movement in funds, included in the above
are as follow5..
Incoming
resource5
Resource5
expended
Movement
in funds
Llnfestrlcted fund5
General uniestricted funds
546.479
1877.6941
1331.2151
TOTAL FUNDS
546.479
1877.6941
1331.2151
Page 18
continued...

WEST YOAKSHIRE MANUFACWRING SERVICES
LIMITED
Notesto the Flnanclal Statements- continued
for the Year Ended 31st March 2023
RELATED PARTY DISCLOSURES
There were no related party tran5action5 for the year ended 315t March 2023.
19.
ULTIMATE CONTROLLING PARTY
The charity is under the control of the knard of trustees.
Page 19

WESTYORKSHIRE MANUFACTURING SERVICES
LIMITED
Detalled Statement of Flnanclal Actlvltles
forthe Year Ended 31st March 2023
3ty3123
3113122
INCOME AND ENDOWMENTS
Donatlons and legacies
Donation from Subsidiary
Grant5
12.880
9.680
5.039
22.560
5.039
Investment Income
Deposir account interest
16.401
3,774
Charitable a¢tlvltles
Room hire income
Catering income
Course incorne
Tenancy/licence incorne
Membership lees income
14.020
10.205
77.580
258.265
3,960
22.119
109,356
364,030
131,475
Other Income
Other incorne
3.200
Total Incomlng resources
402,991
143,488
EXPENDITURE
Charitable artivitie5
Waees
Social securitv
Pensions
Rates and water
Insurance
ght and heat
Te5ephone
Post3ge and 5t3tionery
Advertising and marketin8
Sundries
Repair5 and maintenance
Cleanin8 and waste disposal
Compuier repairs and maintenance
Motor and travel expenses
Carried forward
139,104
10.531
21.381
15,326
15,212
20.643
9.442
4,243
4,523
1.537
14,068
4.535
10.807
164
271,516
76,399
3,135
6.238
13,651
8,401
20,279
9.742
4,065
12,645
1,239
52,574
8,617
646
217,631
This pa8e does not form part of the statutory Financial statements
Page 20

WEST YORKSHIRE MANUFAcfuRING SERVICES
UMITED
Detallod Statement of FSnanclal Actlvltles
for the Year Ended 31st March 20Z3
3113123
3113122
Charltable actlvhles
8roughr forward
Staff welfare
St3ff recruitment Costs
Trainin8 activitie5 Costs
Consultancy staff fees
Irrecoverable VAT
Bank charges
Credit card char8es
Freehold property
Plant and machinery
Fixtu￿5 ancl fittin8S
CompLJter equipment
Interest on VAT
271,516
217.631
2.251
5.047
57.102
9,800
22.445
69
72
44.235
39.696
16.992
809
21,579
30,789
41,638
34.075
32,654
584
467,783
381,201
Support cost5
Governance costs
Auditors, remuneration lor non audit work
Prole55ional setvice5- Legal
Accouritancy fees
Account3ncy fees- Payroll
Accountancy fees- Software
Professional seNices- HR
Professional setvices- Data protection
Professional setvices- VAT
199
3,245
4,000
6,531
8,206
299
198
I,iio
35
4,887
21,266
7.444
Total resources expended
489,049
388,645
Net expenditure
186,0581
1245,1571
This pa8e does noi form parr of the statutory financial statements
Pa8e 21