The Company has taken the available exemption under FRS 102 Section 1A to not to disclose related party transactions with other wholly owned group
companies. Details of the creditor balances held with group companies can be found in note 7.
During the year J Kulukundis, the Company's director advanced £26,934.00 (2022: £19,575.00) to the Company. The director also charged the business £nil
(2022: £20,400.00) and was reimbursed £5,381.00 (2022: £21,046.00). During the year the Company sold items to the director for £7,315.00 (2022:
£10,574.00). The items were sold at the value of the lower of cost and net realisable value. The Company also purchased items from the director of £5,794.00.
At the balance Sheet date £63,564.00 (2022: £43,530.00) was owed by Janus Arts Limited to the director. This balance is interest free and repayable on demand.