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REGISTERED NUMBER: 04022807 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

FOR

JANUS BUILDING DESIGN LIMITED

JANUS BUILDING DESIGN LIMITED (REGISTERED NUMBER: 04022807)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


JANUS BUILDING DESIGN LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTORS: Mr R Rhodes
Mr D B Buckley
Mr A D Burrell
Mrs C M Rhodes



SECRETARY: Mrs C M Rhodes



REGISTERED OFFICE: Unit 3a Link 606 Business Park
Staithgate Lane
Bradford
West Yorkshire
BD6 1YA



REGISTERED NUMBER: 04022807 (England and Wales)



ACCOUNTANTS: Reed Smith Accountancy Limited
Chartered Certified Accountants
Copia House
Great Cliffe Court
Great Cliffe Road
Barnsley
South Yorkshire
S75 3SP



BANKERS: Barclays Bank Plc
10 Market Street
Bradford
West Yorkshire
BD1 1EG

JANUS BUILDING DESIGN LIMITED (REGISTERED NUMBER: 04022807)

STATEMENT OF FINANCIAL POSITION
30 JUNE 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 50,075 64,258

CURRENT ASSETS
Inventories 103,615 -
Debtors 5 355,903 254,027
Cash at bank 79,239 421,416
538,757 675,443
CREDITORS
Amounts falling due within one year 6 249,449 233,605
NET CURRENT ASSETS 289,308 441,838
TOTAL ASSETS LESS CURRENT
LIABILITIES

339,383

506,096

PROVISIONS FOR LIABILITIES 9,190 10,867
NET ASSETS 330,193 495,229

CAPITAL AND RESERVES
Called up share capital 51 100
Capital redemption reserve 49 -
Retained earnings 330,093 495,129
SHAREHOLDERS' FUNDS 330,193 495,229

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

JANUS BUILDING DESIGN LIMITED (REGISTERED NUMBER: 04022807)

STATEMENT OF FINANCIAL POSITION - continued
30 JUNE 2024


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 18 November 2024 and were signed on its behalf by:





Mr R Rhodes - Director


JANUS BUILDING DESIGN LIMITED (REGISTERED NUMBER: 04022807)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1. STATUTORY INFORMATION

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Alterations to leasehold property - Straight line over the life of the lease
Plant and machinery etc - Straight line over 5 years, Straight line over 3 years and Straight line over the life of the lease

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing inventories to their present location and condition.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

JANUS BUILDING DESIGN LIMITED (REGISTERED NUMBER: 04022807)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

2. ACCOUNTING POLICIES - continued

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.

Employee benefits
Short-term employee benefits are recognised as an expense in the period in which they are incurred.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2023 - 9 ) .

4. PROPERTY, PLANT AND EQUIPMENT
Alterations
to Plant and
leasehold machinery
property etc Totals
£    £    £   
COST
At 1 July 2023 27,434 218,678 246,112
Additions - 19,450 19,450
At 30 June 2024 27,434 238,128 265,562
DEPRECIATION
At 1 July 2023 3,517 178,337 181,854
Charge for year 7,754 25,879 33,633
At 30 June 2024 11,271 204,216 215,487
NET BOOK VALUE
At 30 June 2024 16,163 33,912 50,075
At 30 June 2023 23,917 40,341 64,258

Fixed assets, included in the above, which are held under finance leases are as follows:

Plant and
machinery
etc
£   
COST
At 1 July 2023
and 30 June 2024 5,417
DEPRECIATION
At 1 July 2023 4,333
Charge for year 1,084
At 30 June 2024 5,417
NET BOOK VALUE
At 30 June 2024 -
At 30 June 2023 1,084

JANUS BUILDING DESIGN LIMITED (REGISTERED NUMBER: 04022807)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 329,955 234,539
Other debtors 25,948 19,488
355,903 254,027

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Finance leases - 1,318
Trade creditors 25,982 12,599
Taxation and social security 204,680 169,687
Other creditors 18,787 50,001
249,449 233,605

7. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Finance leases - 1,318

Finance leases are secured against the items of plant and machinery etc, to which they relate.

8. ULTIMATE CONTROLLING PARTY

The controlling party is Mr R Rhodes.