Janus Management Consulting Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 05325568

Janus Management Consulting Limited

Filleted Unaudited Financial Statements

31 January 2025

Janus Management Consulting Limited

Statement of Financial Position

31 January 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		786	–

Current assets

Debtors	6	400	179
Cash at bank and in hand		66,613	121,589
		--------	---------
		67,013	121,768

Creditors: amounts falling due within one year	7	( 8,112)		( 8,722)
		--------		---------
Net current assets			58,901	113,046
			--------	---------
Total assets less current liabilities			59,687	113,046
			--------	---------
Net assets			59,687	113,046
			--------	---------

Capital and reserves

Called up share capital	16	16
Profit and loss account	59,671	113,030
	--------	---------
Shareholders funds	59,687	113,046
	--------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Janus Management Consulting Limited

Statement of Financial Position (continued)

31 January 2025

These financial statements were approved by the board of directors and authorised for issue on 29 October 2025 , and are signed on behalf of the board by:

L Kelham

Director

Company registration number: 05325568

Janus Management Consulting Limited

Notes to the Financial Statements

Year ended 31 January 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 5 Godalming Business Centre, Woolsack Way, Godalming, Surrey, United Kingdom, GU7 1XW.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities measured at fair value through profit or loss as set out in the accounting policies below. The financial statements are prepared in sterling, which is the functional currency of the entity.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings	-	25% reducing balance
Computer equipment	-	33% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Tangible assets

	Fixtures and fittings	Equipment	Total
	£	£	£
Cost
At 1 February 2024	1,515	6,639	8,154
Additions	–	1,179	1,179
	-------	-------	-------
At 31 January 2025	1,515	7,818	9,333
	-------	-------	-------
Depreciation
At 1 February 2024	1,515	6,639	8,154
Charge for the year	–	393	393
	-------	-------	-------
At 31 January 2025	1,515	7,032	8,547
	-------	-------	-------
Carrying amount
At 31 January 2025	–	786	786
	-------	-------	-------
At 31 January 2024	–	–	–
	-------	-------	-------

6. Debtors

	2025	2024
	£	£
Other debtors	400	179
	----	----

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Social security and other taxes	271	298
Other creditors	7,841	8,424
	-------	-------
	8,112	8,722
	-------	-------

8. Directors' advances, credits and guarantees

At the year end the company owed the Directors £6,736 (2024: £5,481)