Acorah Software Products - Accounts Production 15.0.500 false true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 05280229 Mr Mark Timmans Mrs Elspeth Timmans iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05280229 2022-11-30 05280229 2023-11-30 05280229 2022-12-01 2023-11-30 05280229 frs-core:CurrentFinancialInstruments 2023-11-30 05280229 frs-core:Non-currentFinancialInstruments 2023-11-30 05280229 frs-core:ComputerEquipment 2023-11-30 05280229 frs-core:ComputerEquipment 2022-12-01 2023-11-30 05280229 frs-core:ComputerEquipment 2022-11-30 05280229 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-11-30 05280229 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 05280229 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-11-30 05280229 frs-core:ShareCapital 2023-11-30 05280229 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 05280229 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 05280229 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 05280229 frs-bus:SmallEntities 2022-12-01 2023-11-30 05280229 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 05280229 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 05280229 frs-bus:Director1 2022-12-01 2023-11-30 05280229 frs-bus:Director2 2022-12-01 2023-11-30 05280229 frs-core:CurrentFinancialInstruments 1 2023-11-30 05280229 frs-core:CurrentFinancialInstruments 2 2023-11-30 05280229 frs-core:CurrentFinancialInstruments 4 2023-11-30 05280229 frs-countries:EnglandWales 2022-12-01 2023-11-30 05280229 2021-11-30 05280229 2022-11-30 05280229 2021-12-01 2022-11-30 05280229 frs-core:CurrentFinancialInstruments 2022-11-30 05280229 frs-core:Non-currentFinancialInstruments 2022-11-30 05280229 frs-core:ShareCapital 2022-11-30 05280229 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30 05280229 frs-core:CurrentFinancialInstruments 1 2022-11-30 05280229 frs-core:CurrentFinancialInstruments 2 2022-11-30 05280229 frs-core:CurrentFinancialInstruments 4 2022-11-30
Registered number: 05280229
Jigsaw Learning Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2023
Blyth & Co
Chartered Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 05280229
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,739 7,540
2,739 7,540
CURRENT ASSETS
Debtors 5 157,029 133,708
Cash at bank and in hand 81,419 84,250
238,448 217,958
Creditors: Amounts Falling Due Within One Year 6 (46,622 ) (47,220 )
NET CURRENT ASSETS (LIABILITIES) 191,826 170,738
TOTAL ASSETS LESS CURRENT LIABILITIES 194,565 178,278
Creditors: Amounts Falling Due After More Than One Year 7 - (822 )
NET ASSETS 194,565 177,456
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 194,465 177,356
SHAREHOLDERS' FUNDS 194,565 177,456
Page 1
Page 2
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 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 Profit and Loss Account.
On behalf of the board
Mr Mark Timmans
Director
22 August 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 Learning Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05280229 . The registered office is 3 St John Street, Beverley, East Yorkshire, HU17 8HT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities and the Companies Act 2006.
2.2. Turnover
Turnover represents the invoice value of services provided under contracts to the extent that there is a right to consideration, and is recorded at the value of the consideration due.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Freehold 10%
Computer Equipment 20% and 33%
2.4. Foreign Currencies
Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated at the rate of exchange ruling at the balance sheet date. All differences are taken to the profit and loss account.

3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 1 1
Sales, marketing and distribution 1 1
2 2
4. Tangible Assets
Land & Property
Freehold Computer Equipment Total
£ £ £
Cost
As at 1 December 2022 22,446 24,921 47,367
Additions - 1,913 1,913
As at 30 November 2023 22,446 26,834 49,280
Depreciation
As at 1 December 2022 22,445 17,382 39,827
Provided during the period - 6,714 6,714
As at 30 November 2023 22,445 24,096 46,541
Net Book Value
As at 30 November 2023 1 2,738 2,739
As at 1 December 2022 1 7,539 7,540
Page 3
Page 4
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 73,107 53,536
Other debtors 7,657 9,457
Loans 76,265 70,715
157,029 133,708
Loans includes an amount of £61,940 (2022 - £65,915) falling due after more than one year.
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 7,434 18,226
Taxation and social security 37,475 27,281
Other creditors 1,713 1,713
46,622 47,220
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Other loans - 822
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 4