Registered number
02515213
Janson Bridging (UK) Limited
Filleted Accounts
31 December 2024
Janson Bridging (UK) Limited
Registered number: 02515213
Balance Sheet
as at 31 December 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 84,911 87,886
Current assets
Stocks 44,000 -
Debtors 4 803,155 1,460,217
Cash at bank and in hand 652,878 301,055
1,500,033 1,761,272
Creditors: amounts falling due within one year 5 (766,948) (1,161,103)
Net current assets 733,085 600,169
Net assets 817,996 688,055
Capital and reserves
Called up share capital 1,000 1,000
Profit and loss account 816,996 687,055
Shareholders' funds 817,996 688,055
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr P Hill
Director
Approved by the board on 30 July 2025
Janson Bridging (UK) Limited
Notes to the Accounts
for the year ended 31 December 2024
1 Accounting policies
Basis of preparation
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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Land and Buildings over 50 years
Motor Vehicles over 5 years
Plant and machinery over 4 years
Fixtures, fittings, tools and equipment over 4 years
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 10 10
3 Tangible fixed assets
Fixtures and Fittings Plant and machinery etc Motor vehicles Total
£ £ £ £
Cost
At 1 January 2024 101,407 7,912 77,471 186,790
Additions 7,403 10,283 12,899 30,585
Disposals (1,515) - - (1,515)
At 31 December 2024 107,295 18,195 90,370 215,860
Depreciation
At 1 January 2024 71,297 7,227 20,380 98,904
Charge for the year 9,301 2,315 21,944 33,560
On disposals (1,515) - - (1,515)
At 31 December 2024 79,083 9,542 42,324 130,949
Net book value
At 31 December 2024 28,212 8,653 48,046 84,911
At 31 December 2023 30,110 685 57,091 87,886
4 Debtors 2024 2023
£ £
Trade debtors 377,664 1,215,165
Other debtors 425,491 245,052
803,155 1,460,217
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 502,382 909,225
Taxation and social security costs 65,417 145,274
Other creditors 199,149 106,604
766,948 1,161,103
6 Other information
Janson Bridging (UK) Limited is a private company limited by shares and incorporated in England. Its registered office is:
Unit 5
Innovate Mews Lake View Drive
Annesley
Nottingham
NG15 0EA
Janson Bridging (UK) Limited 02515213 false 2024-01-01 2024-12-31 2024-12-31 VT Final Accounts April 2025 Mr P Hill No description of principal activity 02515213 2023-01-01 2023-12-31 02515213 core:WithinOneYear 2023-12-31 02515213 core:ShareCapital 2023-12-31 02515213 core:RetainedEarningsAccumulatedLosses 2023-12-31 02515213 2024-01-01 2024-12-31 02515213 bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 02515213 bus:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 02515213 bus:Director40 2024-01-01 2024-12-31 02515213 1 2024-01-01 2024-12-31 02515213 2 2024-01-01 2024-12-31 02515213 core:LandBuildings 2024-01-01 2024-12-31 02515213 core:PlantMachinery 2024-01-01 2024-12-31 02515213 core:Vehicles 2024-01-01 2024-12-31 02515213 countries:England 2024-01-01 2024-12-31 02515213 bus:FRS102 2024-01-01 2024-12-31 02515213 bus:FilletedAccounts 2024-01-01 2024-12-31 02515213 2024-12-31 02515213 core:WithinOneYear 2024-12-31 02515213 core:ShareCapital 2024-12-31 02515213 core:RetainedEarningsAccumulatedLosses 2024-12-31 02515213 core:LandBuildings 2024-12-31 02515213 core:PlantMachinery 2024-12-31 02515213 core:Vehicles 2024-12-31 02515213 2023-12-31 02515213 core:LandBuildings 2023-12-31 02515213 core:PlantMachinery 2023-12-31 02515213 core:Vehicles 2023-12-31 iso4217:GBP xbrli:pure