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Company Registration No. 5638628 (England and Wales)
Jigsaw Surveyors Limited Unaudited accounts for the year ended 30 November 2023
Jigsaw Surveyors Limited Unaudited accounts Contents
Page
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Jigsaw Surveyors Limited Company Information for the year ended 30 November 2023
Director
John Daniels
Company Number
5638628 (England and Wales)
Registered Office
7 Home Farm Avenue Macclesfield Cheshire SK10 3QW
Accountants
Batesons 2 Statham Court Statham Street Macclesfield Cheshire SK11 6XN
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Jigsaw Surveyors Limited Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
63,391 
70,919 
Investment property
134,349 
134,349 
197,740 
205,268 
Current assets
Debtors
75,678 
1,140 
Cash at bank and in hand
104,450 
106,042 
180,128 
107,182 
Creditors: amounts falling due within one year
(75,721)
(44,644)
Net current assets
104,407 
62,538 
Total assets less current liabilities
302,147 
267,806 
Creditors: amounts falling due after more than one year
(41,486)
(46,544)
Provisions for liabilities
Deferred tax
(12,044)
(13,474)
Net assets
248,617 
207,788 
Capital and reserves
Called up share capital
200 
200 
Profit and loss account
248,417 
207,588 
Shareholders' funds
248,617 
207,788 
For the year ending 30 November 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 15 February 2024 and were signed on its behalf by
John Daniels Director Company Registration No. 5638628
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Jigsaw Surveyors Limited Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
Jigsaw Surveyors Limited is a private company, limited by shares, registered in England and Wales, registration number 5638628. The registered office is 7 Home Farm Avenue, Macclesfield, Cheshire, SK10 3QW.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% reducing balance basis
Computer equipment
25% reducing balance basis
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Jigsaw Surveyors Limited Notes to the Accounts for the year ended 30 November 2023
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 December 2022
8,344 
61,959 
9,115 
79,418 
Additions
6,627 
- 
3,739 
10,366 
At 30 November 2023
14,971 
61,959 
12,854 
89,784 
Depreciation
At 1 December 2022
2,962 
1,291 
4,246 
8,499 
Charge for the year
1,243 
15,167 
1,484 
17,894 
At 30 November 2023
4,205 
16,458 
5,730 
26,393 
Net book value
At 30 November 2023
10,766 
45,501 
7,124 
63,391 
At 30 November 2022
5,382 
60,668 
4,869 
70,919 
5
Investment property
2023 
£ 
Fair value at 1 December 2022
134,349 
At 30 November 2023
134,349 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
1,140 
Accrued income and prepayments
2,436 
- 
Other debtors
73,242 
- 
75,678 
1,140 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
15,637 
13,210 
Obligations under finance leases and hire purchase contracts
5,058 
5,058 
Taxes and social security
40,196 
16,183 
Other creditors
417 
- 
Loans from directors
- 
789 
Accruals
14,413 
9,404 
75,721 
44,644 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Obligations under finance leases and hire purchase contracts
41,486 
46,544 
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Jigsaw Surveyors Limited Notes to the Accounts for the year ended 30 November 2023
9
Deferred taxation
2023 
2022 
£ 
£ 
Accelerated capital allowances
12,044 
13,474 
2023 
2022 
£ 
£ 
Provision at start of year
13,474 
1,506 
(Credited)/charged to the profit and loss account
(1,430)
11,968 
Provision at end of year
12,044 
13,474 
10
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
200 Ordinary shares of £1 each
200 
200 
11
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
J E Daniels
(789)
148,659 
74,628 
73,242 
(789)
148,659 
74,628 
73,242 
12
Average number of employees
During the year the average number of employees was 5 (2022: 3).
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