REGISTERED NUMBER: 04022807 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

Janus Building Design Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

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:

SMH Reed Smith Ltd

Copia House

Great Cliffe Court

Great Cliffe Road

Barnsley

S75 3SP

BANKERS:

Barclays Bank Plc

10 Market Street

Bradford

West Yorkshire

BD1 1EG

FIXED ASSETS

Property, plant and equipment

4

42,438

50,075

CURRENT ASSETS

Inventories

242,341

103,615

Debtors

5

162,418

355,903

Cash at bank

268,252

79,239

673,011

538,757

CREDITORS

Amounts falling due within one year

6

223,280

249,449

NET CURRENT ASSETS

449,731

289,308

TOTAL ASSETS LESS CURRENT LIABILITIES

492,169

339,383

PROVISIONS FOR LIABILITIES

8,878

9,190

NET ASSETS

483,291

330,193

CAPITAL AND RESERVES

Called up share capital

51

51

Capital redemption reserve

49

49

Retained earnings

483,191

330,093

SHAREHOLDERS' FUNDS

483,291

330,193

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 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.

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 8 December 2025 and were signed on its behalf by:

Mr R Rhodes - Director

1.	STATUTORY INFORMATION

Janus Building Design Ltd 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

-

in accordance with the property

Plant and machinery etc

-

33% on cost, 20% on cost and in accordance with the property

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.

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 13 (2024 - 11 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Alterations

to

Plant and

leasehold

machinery

property

etc

Totals

£

£

£

COST

At 1 July 2024

27,434

238,128

265,562

Additions

-

25,461

25,461

At 30 June 2025

27,434

263,589

291,023

DEPRECIATION

At 1 July 2024

11,271

204,216

215,487

Charge for year

7,754

25,344

33,098

At 30 June 2025

19,025

229,560

248,585

NET BOOK VALUE

At 30 June 2025

8,409

34,029

42,438

At 30 June 2024

16,163

33,912

50,075

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

Plant and

machinery

etc

£

COST

At 1 July 2024

and 30 June 2025

5,417

DEPRECIATION

At 1 July 2024

and 30 June 2025

5,417

NET BOOK VALUE

At 30 June 2025

-

At 30 June 2024

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

127,429

329,955

Other debtors

34,989

25,948

162,418

355,903

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

17,095

25,982

Taxation and social security

153,962

204,680

Other creditors

52,223

18,787

223,280

249,449

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

20,952

-

Between one and five years

30,381

-

51,333

-

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr R Rhodes.