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Registered Number: 12336058
England and Wales

 

 

 

JANUS CONSERVATION LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 December 2023

End date: 30 November 2024
Directors Rupert Hilton
Marta Hilton
Registered Number 12336058
Registered Office The Sanderum Centre
30A Upper High Street
Thame
Oxfordshire
OX9 3EX
Accountants Best Accountancy Services Ltd
Hammerain House
Hookstone Avenue
Harrogate
HG2 8ER
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 4 44,182    55,261 
44,182    55,261 
Current assets      
Stocks 5 11,835    500 
Debtors 6 41,445    38,939 
Cash at bank and in hand 9,052    16,214 
62,332    55,653 
Creditors: amount falling due within one year 7 (73,966)   (54,280)
Net current assets (11,634)   1,373 
 
Total assets less current liabilities 32,548    56,634 
Creditors: amount falling due after more than one year 8 (32,389)   (42,979)
Net assets 159    13,655 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 59    13,555 
Shareholders' funds 159    13,655 
 


For the year ended 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 25 March 2025 and were signed on its behalf by:


-------------------------------
Rupert Hilton
Director
2
General Information
Janus Conservation Ltd is a private company, limited by shares, registered in England and Wales, registration number 12336058, registration address The Sanderum Centre, 30A Upper High Street, Thame, Oxfordshire, OX9 3EX.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the profit and loss account on a straight line basis.
Website cost
Ongoing operating costs for the company's website are charged to the profit and loss account as incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Web site development costs
Development costs of the web site are capitalised once a detailed program design has been established and are amortised on a straight line basis over 3 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25%
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 4 (2023 : 4).
3.

Intangible fixed assets

Cost Other intangible assets   Total
  £   £
At 01 December 2023 3,395    3,395 
Additions  
Disposals  
At 30 November 2024 3,395    3,395 
Amortisation
At 01 December 2023 3,395    3,395 
Charge for year  
On disposals  
At 30 November 2024 3,395    3,395 
Net book values
At 30 November 2024  
At 30 November 2023  


4.

Tangible fixed assets

Cost or valuation Plant and machinery etc   Total
  £   £
At 01 December 2023 81,478    81,478 
Additions 3,471    3,471 
Disposals  
At 30 November 2024 84,949    84,949 
Depreciation
At 01 December 2023 26,227    26,227 
Charge for year 14,540    14,540 
On disposals  
At 30 November 2024 40,767    40,767 
Net book values
Closing balance as at 30 November 2024 44,182    44,182 
Opening balance as at 01 December 2023 55,261    55,261 

The net book value of Motor Vehicles includes £ 36,600 (2023 £45,752) in respect of assets leased under finance leases or hire purchase contracts.

5.

Stocks

2024
£
  2023
£
Work in Progress 11,835    500 
11,835    500 

6.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 31,560    28,800 
Other Debtors 9,885    10,139 
41,445    38,939 

7.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 7,843    8,601 
Bank Loans & Overdrafts 3,748    3,848 
Taxation and Social Security 21,914    8,354 
Obligations under HP/Financial Leases 6,943    6,673 
Other Creditors 33,518    26,804 
73,966    54,280 

8.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Obligations under HP/Financial Leases 29,841    36,784 
Other Creditors 2,548    6,195 
32,389    42,979 

9.

Advances and Credits



Rupert Hilton
The Director advanced to the Company an additional loan of £23,220 during the year ended 30th November 2024. £16,300 of the loan outstanding due from the Company was repaid to the Director during the year ended 30th November 2024

Current year (2024)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
Written Off
£
Waived
£
Carry Forward
£
Rupert Hilton24,906 23,220 16,300 31,826 
24906232200163000031826
Previous year (2023)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
Written Off
£
Waived
£
Carry Forward
£
Rupert Hilton17,193 33,312 25,599 24,906 
17193333120255990024906
3