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 | 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 |
| 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 |
|
3
|