1 false false false false false false false false false true false false false false false false No description of principal activity 2022-02-01 Sage Accounts Production Advanced 2021 - FRS102_2021 xbrli:pure xbrli:shares iso4217:GBP 05325568 2022-02-01 2023-01-31 05325568 2023-01-31 05325568 2022-01-31 05325568 2021-02-01 2022-01-31 05325568 2022-01-31 05325568 core:FurnitureFittings 2022-02-01 2023-01-31 05325568 bus:Director1 2022-02-01 2023-01-31 05325568 core:FurnitureFittings 2022-01-31 05325568 core:FurnitureFittings 2023-01-31 05325568 core:WithinOneYear 2023-01-31 05325568 core:WithinOneYear 2022-01-31 05325568 core:ShareCapital 2023-01-31 05325568 core:ShareCapital 2022-01-31 05325568 core:RetainedEarningsAccumulatedLosses 2023-01-31 05325568 core:RetainedEarningsAccumulatedLosses 2022-01-31 05325568 bus:SmallEntities 2022-02-01 2023-01-31 05325568 bus:AuditExemptWithAccountantsReport 2022-02-01 2023-01-31 05325568 bus:FullAccounts 2022-02-01 2023-01-31 05325568 bus:SmallCompaniesRegimeForAccounts 2022-02-01 2023-01-31 05325568 bus:PrivateLimitedCompanyLtd 2022-02-01 2023-01-31 05325568 core:ComputerEquipment 2022-02-01 2023-01-31 05325568 core:ComputerEquipment 2023-01-31 05325568 core:ComputerEquipment 2022-01-31
COMPANY REGISTRATION NUMBER: 05325568
Janus Management Consulting Limited
Filleted Unaudited Financial Statements
31 January 2023
Janus Management Consulting Limited
Statement of Financial Position
31 January 2023
2023
2022
Note
£
£
£
Fixed assets
Tangible assets
5
37
650
Current assets
Debtors
6
367
321
Cash at bank and in hand
176,163
192,112
---------
---------
176,530
192,433
Creditors: amounts falling due within one year
7
( 9,620)
( 7,338)
---------
---------
Net current assets
166,910
185,095
---------
---------
Total assets less current liabilities
166,947
185,745
Provisions
Taxation including deferred tax
( 124)
---------
---------
Net assets
166,947
185,621
---------
---------
Capital and reserves
Called up share capital
16
16
Profit and loss account
166,931
185,605
---------
---------
Shareholders funds
166,947
185,621
---------
---------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 January 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
Janus Management Consulting Limited
Statement of Financial Position (continued)
31 January 2023
These financial statements were approved by the board of directors and authorised for issue on 1 October 2023 , and are signed on behalf of the board by:
L Kelham
Director
Company registration number: 05325568
Janus Management Consulting Limited
Notes to the Financial Statements
Year ended 31 January 2023
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 5 Godalming Business Centre, Woolsack Way, Godalming, Surrey, United Kingdom, GU7 1XW.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities measured at fair value through profit or loss as set out in the accounting policies below. The financial statements are prepared in sterling, which is the functional currency of the entity.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fixtures and fittings
-
25% reducing balance
Computer equipment
-
33% straight line
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2022: 1 ).
5. Tangible assets
Fixtures and fittings
Equipment
Total
£
£
£
Cost
At 1 February 2022 and 31 January 2023
1,515
6,639
8,154
-------
-------
-------
Depreciation
At 1 February 2022
1,515
5,989
7,504
Charge for the year
613
613
-------
-------
-------
At 31 January 2023
1,515
6,602
8,117
-------
-------
-------
Carrying amount
At 31 January 2023
37
37
-------
-------
-------
At 31 January 2022
650
650
-------
-------
-------
6. Debtors
2023
2022
£
£
Other debtors
367
321
----
----
7. Creditors: amounts falling due within one year
2023
2022
£
£
Social security and other taxes
1,893
Other creditors
7,727
7,338
-------
-------
9,620
7,338
-------
-------
8. Directors' advances, credits and guarantees
At the year end the company owed the Directors £5,577 (2022 £5,188)