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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 09551143 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 09551143 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 09551143 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 09551143 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-12-31 09551143 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 09551143 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 09551143 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 09551143 frs-core:UnlistedNon-exchangeTraded 2022-12-31 09551143 frs-core:UnlistedNon-exchangeTraded 2021-12-31 09551143 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 09551143 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 09551143 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 09551143 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 09551143 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 09551143 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 09551143 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 09551143 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 09551143 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 09551143 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2022-12-31 09551143 17 2022-01-01 2022-12-31 09551143 frs-core:CurrentFinancialInstruments 17 2022-12-31 09551143 frs-core:Non-currentFinancialInstruments 17 2022-12-31 09551143 18 2022-01-01 2022-12-31 09551143 frs-core:CurrentFinancialInstruments 18 2022-12-31 09551143 frs-core:Non-currentFinancialInstruments 18 2022-12-31 09551143 19 2022-01-01 2022-12-31 09551143 frs-core:CurrentFinancialInstruments 19 2022-12-31 09551143 frs-core:Non-currentFinancialInstruments 19 2022-12-31 09551143 20 2022-01-01 2022-12-31 09551143 frs-core:CurrentFinancialInstruments 20 2022-12-31 09551143 frs-core:Non-currentFinancialInstruments 20 2022-12-31 09551143 dpl-frs:Item1 2022-01-01 2022-12-31 09551143 dpl-frs:Item1 2021-12-31 09551143 dpl-frs:Item1 2022-12-31 09551143 dpl-frs:CostSales dpl-frs:Item1 2022-01-01 2022-12-31 09551143 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 09551143 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 09551143 dpl-frs:DistributionCosts dpl-frs:Item1 2022-01-01 2022-12-31 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2021-12-31 09551143 dpl-frs:Item4 2022-12-31 09551143 dpl-frs:CostSales dpl-frs:Item4 2022-01-01 2022-12-31 09551143 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 09551143 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 09551143 dpl-frs:DistributionCosts dpl-frs:Item4 2022-01-01 2022-12-31 09551143 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 09551143 dpl-frs:Item5 2022-01-01 2022-12-31 09551143 dpl-frs:Item5 2021-12-31 09551143 dpl-frs:Item5 2022-12-31 09551143 dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 09551143 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 09551143 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 09551143 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 09551143 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 09551143 dpl-frs:Item6 2022-01-01 2022-12-31 09551143 dpl-frs:Item6 2021-12-31 09551143 dpl-frs:Item6 2022-12-31 09551143 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 09551143 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 09551143 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 09551143 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 09551143 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 09551143 dpl-frs:Item7 2022-01-01 2022-12-31 09551143 dpl-frs:Item7 2021-12-31 09551143 dpl-frs:Item7 2022-12-31 09551143 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 09551143 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 09551143 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 09551143 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 09551143 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 09551143 dpl-frs:Item8 2022-01-01 2022-12-31 09551143 dpl-frs:Item8 2021-12-31 09551143 dpl-frs:Item8 2022-12-31 09551143 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 09551143 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 09551143 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 09551143 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 09551143 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 09551143 dpl-frs:Item9 2022-01-01 2022-12-31 09551143 dpl-frs:Item9 2021-12-31 09551143 dpl-frs:Item9 2022-12-31 09551143 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 09551143 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 09551143 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 09551143 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 09551143 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 09551143 dpl-frs:Item10 2022-01-01 2022-12-31 09551143 dpl-frs:Item10 2021-12-31 09551143 dpl-frs:Item10 2022-12-31 09551143 dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 09551143 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 09551143 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 09551143 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 09551143 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 09551143 dpl-frs:Item11 2022-01-01 2022-12-31 09551143 dpl-frs:Item11 2021-12-31 09551143 dpl-frs:Item11 2022-12-31 09551143 dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 09551143 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 09551143 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 09551143 dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 09551143 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 09551143 dpl-frs:Item12 2022-01-01 2022-12-31 09551143 dpl-frs:Item12 2021-12-31 09551143 dpl-frs:Item12 2022-12-31 09551143 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 09551143 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 09551143 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 09551143 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 09551143 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 09551143 1 2022-01-01 2022-12-31 09551143 frs-countries:EnglandWales 2022-01-01 2022-12-31
Registered number: 09551143
Jigsaw Estates Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 09551143
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,968 2,042
2,968 2,042
CURRENT ASSETS
Debtors 5 21,127 10,810
Cash at bank and in hand 163,466 250,848
184,593 261,658
Creditors: Amounts Falling Due Within One Year 6 (55,859 ) (89,903 )
NET CURRENT ASSETS (LIABILITIES) 128,734 171,755
TOTAL ASSETS LESS CURRENT LIABILITIES 131,702 173,797
NET ASSETS 131,702 173,797
CAPITAL AND RESERVES
Called up share capital 7 100 100
Income Statement 131,602 173,697
SHAREHOLDERS' FUNDS 131,702 173,797
Page 1
Page 2
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
David Wanless
Director
01/03/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Jigsaw Estates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09551143 . The registered office is Park House, 22-24 Park Street, Camberley, Surrey, GU15 3PL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Revenue is recognised once contracts are exchanged on the sale of the property in question.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% straight line
Computer Equipment 25% straight line
2.4. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straightline basis over the period of the lease.
2.5. Pensions
The company operates a defined contribution pension scheme for the benefit of its directors/and employees. Contributions payable are charged to the profit and loss account in the period in which they are payable.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2022: 6)
6 6
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2023 3,279 10,940 14,219
Additions - 2,781 2,781
As at 31 December 2023 3,279 13,721 17,000
Depreciation
As at 1 January 2023 2,391 9,786 12,177
Provided during the period 444 1,411 1,855
As at 31 December 2023 2,835 11,197 14,032
Net Book Value
As at 31 December 2023 444 2,524 2,968
As at 1 January 2023 888 1,154 2,042
Page 3
Page 4
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 17,877 7,560
Other debtors 3,250 3,250
21,127 10,810
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other creditors 31,360 34,919
Taxation and social security 24,499 54,984
55,859 89,903
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Not later than one year 13,000 13,000
Later than one year and not later than five years 13,000 26,000
26,000 39,000
Page 4