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Registered Number: 12336058
England and Wales
JANUS CONSERVATION LTD
Unaudited Financial Statements
Period of accounts Start date: 01 December 2024 End date: 30 November 2025

Janus Conservation Ltd Contents Page For the year ended 30 November 2025
Company information | 1
Balance sheet | 2
Notes to the financial statements | 3

Janus Conservation Ltd Company Information For the year ended 30 November 2025
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

Janus Conservation Ltd Balance Sheet As at 30 November 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 4 | 43,052 |  | 44,182
|  | 43,052 |  | 44,182
Current assets |  |  |
Stocks | 5 | 2,000 |  | 11,835
Debtors | 6 | 19,230 |  | 41,445
Cash at bank and in hand |  | 41,486 |  | 9,052
|  | 62,716 |  | 62,332
Creditors: amount falling due within one year | 7 | (78,309) |  | (73,966)
Net current assets |  | (15,593) |  | (11,634)
Total assets less current liabilities |  | 27,459 |  | 32,548
Creditors: amount falling due after more than one year | 8 | (22,899) |  | (32,389)
Net assets |  | 4,560 |  | 159
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 4,460 |  | 59
Shareholders' funds |  | 4,560 |  | 159
For the year ended 30 November 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 accounts for the year in question in accordance with section 476. 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 06 January 2026 and were signed on its behalf by:
------------------------------- Rupert Hilton Director
2

Janus Conservation Ltd Notes to the Financial Statements For the year ended 30 November 2025
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 Dividends Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date. 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. 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% Reducing Balance
Fixtures and Fittings | 20% Reducing Balance
Computer Equipment | 33% Straight Line
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 5 (2024 : 4).
3. | Intangible fixed assets
Cost | Other |  | Total
| £ |  | £
At 01 December 2024 | 3,395 |  | 3,395
Additions | - |  | -
Disposals | - |  | -
At 30 November 2025 | 3,395 |  | 3,395
Amortisation
At 01 December 2024 | 3,395 |  | 3,395
Charge for year | - |  | -
On disposals | - |  | -
At 30 November 2025 | 3,395 |  | 3,395
Net book values
At 30 November 2025 | - |  | -
At 30 November 2024 | - |  | -
4. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
At 01 December 2024 | 6,552 |  | 56,025 |  | 2,191 |  | 20,214 |  | 84,982
Additions | 1,393 |  | - |  | - |  | 9,772 |  | 11,165
Disposals | - |  | - |  | - |  | - |  | -
At 30 November 2025 | 7,945 |  | 56,025 |  | 2,191 |  | 29,986 |  | 96,147
Depreciation
At 01 December 2024 | 4,714 |  | 19,425 |  | 1,048 |  | 15,612 |  | 40,799
Charge for year | 539 |  | 7,322 |  | 228 |  | 4,207 |  | 12,296
On disposals | - |  | - |  | - |  | - |  | -
At 30 November 2025 | 5,253 |  | 26,747 |  | 1,276 |  | 19,819 |  | 53,095
Net book values
Closing balance as at 30 November 2025 | 2,692 |  | 29,278 |  | 915 |  | 10,167 |  | 43,052
Opening balance as at 01 December 2024 | 1,838 |  | 36,600 |  | 1,142 |  | 4,602 |  | 44,182
5. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Work in Progress | 2,000 |  | 11,835
| 2,000 |  | 11,835
6. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 12,607 |  | 31,560
Other Debtors | 6,623 |  | 9,885
| 19,230 |  | 41,445
7. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 6,436 |  | 7,843
Bank Loans & Overdrafts | 2,192 |  | 3,748
Taxation and Social Security | 32,779 |  | 21,914
Obligations under HP/Financial Leases | 6,943 |  | 6,943
Other Creditors | 29,959 |  | 33,518
| 78,309 |  | 73,966
8. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 0 |  | 2,548
Obligations under HP/Financial Leases | 22,899 |  | 29,841
| 22,899 |  | 32,389
9. | Advances and Credits Rupert Hilton The Director advanced to the Company an additional loan of £5,503 during the year ended 30th November 2025. £1,600 of the loan outstanding due from the Company was repaid to the Director during the year ended 30th November 2025
Current year (2025)
| Brought Forward £ | Amount £ | Interest £ | Repaid £ | Written Off £ | Waived £ | Carry Forward £
--- | --- | --- | --- | --- | --- | --- | ---
Rupert Hilton | 31,826 |  | 1,600 |  | 0 |  | 5,503 |  | 0 |  | 0 |  | 27,923
| 31826 |  | 1600 |  | 0 |  | 5503 |  | 0 |  | 0 |  | 27923
Previous year (2024)
| Brought Forward £ | Amount £ | Interest £ | Repaid £ | Written Off £ | Waived £ | Carry Forward £
--- | --- | --- | --- | --- | --- | --- | ---
Rupert Hilton | 24,906 |  | 23,220 |  | 0 |  | 16,300 |  | 0 |  | 0 |  | 31,826
| 24906 |  | 23220 |  | 0 |  | 16300 |  | 0 |  | 0 |  | 31826
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