This looks really neat.
Some thoughts:
- I absolutely adore the parallax effect of the stars. Is it 4 layers in total? It feels great.
- The camera delay is also perfect for this game.
- You already mention that the damage to the ship system is in open state. Because of that you can just get the ship on top of the asteroid, destroy it, and collect all the materials without effort :D.
- I understand what you want to achieve with the controls, but perhaps having the movement mapped to the input direction while adding some inertia to the ship would be more intuitive (if I remember correctly, space rangers 2 did it that way, but it's a long time, may be not :D).
- The asteroids spawn with very neat spacing with each other, nicely done.
Good job so far! Keep at it!