BrightAccountsProduction v1.0.0 v1.0.0 2023-05-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company is that of management consultancy activities other than financial management 7 January 2025 2 2 NI673347 2024-04-30 NI673347 2023-04-30 NI673347 2022-04-30 NI673347 2023-05-01 2024-04-30 NI673347 2022-05-01 2023-04-30 NI673347 uk-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 NI673347 uk-curr:PoundSterling 2023-05-01 2024-04-30 NI673347 uk-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 NI673347 uk-bus:FullAccounts 2023-05-01 2024-04-30 NI673347 uk-core:ShareCapital 2024-04-30 NI673347 uk-core:ShareCapital 2023-04-30 NI673347 uk-core:RetainedEarningsAccumulatedLosses 2024-04-30 NI673347 uk-core:RetainedEarningsAccumulatedLosses 2023-04-30 NI673347 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-04-30 NI673347 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2023-04-30 NI673347 uk-bus:FRS102 2023-05-01 2024-04-30 NI673347 uk-core:PlantMachinery 2023-05-01 2024-04-30 NI673347 uk-core:FurnitureFittingsToolsEquipment 2023-05-01 2024-04-30 NI673347 uk-core:MotorVehicles 2023-05-01 2024-04-30 NI673347 uk-core:CurrentFinancialInstruments 2024-04-30 NI673347 uk-core:CurrentFinancialInstruments 2023-04-30 NI673347 uk-core:WithinOneYear 2024-04-30 NI673347 uk-core:WithinOneYear 2023-04-30 NI673347 uk-core:AfterOneYear 2024-04-30 NI673347 uk-core:AfterOneYear 2023-04-30 NI673347 uk-core:EmployeeBenefits 2023-04-30 NI673347 uk-core:EmployeeBenefits 2023-05-01 2024-04-30 NI673347 uk-core:AcceleratedTaxDepreciationDeferredTax 2024-04-30 NI673347 uk-core:TaxLossesCarry-forwardsDeferredTax 2024-04-30 NI673347 uk-core:OtherDeferredTax 2024-04-30 NI673347 uk-core:RevaluationPropertyPlantEquipmentDeferredTax 2024-04-30 NI673347 uk-core:EmployeeBenefits 2024-04-30 NI673347 2023-05-01 2024-04-30 NI673347 uk-bus:Director2 2023-05-01 2024-04-30 NI673347 uk-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 xbrli:pure iso4217:GBP xbrli:shares
 
 
 
 
 
Company Registration Number: NI673347
 
 
JANT Planning NI Ltd
 
Unaudited Financial Statements
 
for the financial year ended 30 April 2024
JANT Planning NI Ltd
Company Registration Number: NI673347
BALANCE SHEET
as at 30 April 2024

2024 2023
Notes £ £
 
Fixed Assets
Tangible assets 4 9,933 10,742
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Current Assets
Debtors 5 13,032 245
Cash and cash equivalents 69,542 78,841
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82,574 79,086
───────── ─────────
Creditors: amounts falling due within one year 6 (20,403) (17,349)
───────── ─────────
Net Current Assets 62,171 61,737
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Total Assets less Current Liabilities 72,104 72,479
 
Creditors:
amounts falling due after more than one year 7 (48,358) (40,103)
 
Provisions for liabilities 8 (986) (653)
───────── ─────────
Net Assets 22,760 31,723
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Capital and Reserves
Called up share capital 100 100
Retained earnings 22,660 31,623
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Equity attributable to owners of the company 22,760 31,723
═════════ ═════════
 
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).
           
The company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Directors' Report.
           
For the financial year ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
           
The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.
           
The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.
           
Approved by the Board and authorised for issue on 7 January 2025 and signed on its behalf by
           
           
________________________________          
Mr. John Murray          
Director          
           



JANT Planning NI Ltd
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 30 April 2024

   
1. General Information
 
JANT Planning NI Ltd is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI673347. The registered office of the company is 64 Drumshancorick Road, Rosslea, Enniskillen, Co Fermanagh, BT92 7HJ, Northern Ireland. The principal activity of the company is that of management consultancy activities other than financial management The financial statements have been presented in Pound (£) which is also the functional currency of the company.
         
2. Summary of Significant Accounting Policies
 
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
 
Statement of compliance
The financial statements of the company for the financial year ended 30 April 2024 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
 
Basis of preparation
The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
 
Turnover
Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
 
Tangible assets and depreciation
Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
 
  Plant and machinery - 15% Straight line
  Fixtures, fittings and equipment - 25% Reducing Balance
  Motor vehicles - 25% Straight line
 
The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
 
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
 
Borrowing costs
All  borrowing costs are recognised in profit or loss in the period in which they are incurred.
 
Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
 
Employee benefits
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.
 
Taxation and deferred taxation
Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
 
Foreign currencies
 
Ordinary share capital
The ordinary share capital of the company is presented as equity.
       
3. Employees
 
The average monthly number of employees, including directors, during the financial year was:
 
  2024 2023
  Number Number
 
Employees 2 2
  ═════════ ═════════
           
4. Tangible assets
  Plant and Fixtures, Motor Total
  machinery fittings and vehicles  
    equipment    
  £ £ £ £
Cost
At 1 May 2023 3,861 10,826 3,877 18,564
Additions 911 2,330 - 3,241
Disposals (379) - - (379)
  ───────── ───────── ───────── ─────────
At 30 April 2024 4,393 13,156 3,877 21,426
  ───────── ───────── ───────── ─────────
Depreciation
At 1 May 2023 1,507 4,377 1,938 7,822
Charge for the financial year 659 2,195 969 3,823
On disposals (152) - - (152)
  ───────── ───────── ───────── ─────────
At 30 April 2024 2,014 6,572 2,907 11,493
  ───────── ───────── ───────── ─────────
Net book value
At 30 April 2024 2,379 6,584 970 9,933
  ═════════ ═════════ ═════════ ═════════
At 30 April 2023 2,354 6,449 1,939 10,742
  ═════════ ═════════ ═════════ ═════════
       
5. Debtors 2024 2023
  £ £
 
Trade debtors 5,184 (287)
Other debtors 228 287
Taxation 7,620 245
  ───────── ─────────
  13,032 245
  ═════════ ═════════
       
6. Creditors 2024 2023
Amounts falling due within one year £ £
 
Trade creditors 1,970 290
Taxation 11,261 12,108
Accruals 7,172 4,951
  ───────── ─────────
  20,403 17,349
  ═════════ ═════════
       
7. Creditors 2024 2023
Amounts falling due after more than one year £ £
 
Directors' loan accounts 48,358 40,103
  ═════════ ═════════
 
         
8. Provisions for liabilities
 
The amounts provided for deferred taxation are analysed below:
 
  Capital Total Total
  allowances    
       
    2024 2023
  £ £ £
 
At financial year start 653 653 920
Charged to profit and loss 333 333 (267)
  ───────── ───────── ─────────
At financial year end 986 986 653
  ═════════ ═════════ ═════════
           
9. Related party transactions
 
At the start of the year the company owed the directors £40,103.  During the year the company borrowed £38,675 and repaid £30,420 leaving a closing balance of £48,358 (2023:£40,103) owed to the director. This is included in the creditors section of the balance sheet.