Jigsaws Childcare Limited 06064103 false 2023-04-01 2024-03-31 2024-03-31 The principal activity of the company is that of providers of childcare for pre-school children Digita Accounts Production Advanced 6.30.9574.0 true 06064103 2023-04-01 2024-03-31 06064103 2024-03-31 06064103 core:RetainedEarningsAccumulatedLosses 2024-03-31 06064103 core:CurrentFinancialInstruments 2024-03-31 06064103 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 06064103 core:Non-currentFinancialInstruments core:AfterOneYear 2024-03-31 06064103 core:LandBuildings core:LongLeaseholdAssets 2024-03-31 06064103 core:PlantMachinery 2024-03-31 06064103 bus:SmallEntities 2023-04-01 2024-03-31 06064103 bus:AuditExemptWithAccountantsReport 2023-04-01 2024-03-31 06064103 bus:FilletedAccounts 2023-04-01 2024-03-31 06064103 bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 06064103 bus:RegisteredOffice 2023-04-01 2024-03-31 06064103 bus:CompanySecretaryDirector1 2023-04-01 2024-03-31 06064103 bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 06064103 core:LandBuildings core:LongLeaseholdAssets 2023-04-01 2024-03-31 06064103 core:LeaseholdImprovements 2023-04-01 2024-03-31 06064103 core:PlantMachinery 2023-04-01 2024-03-31 06064103 countries:England 2023-04-01 2024-03-31 06064103 2023-03-31 06064103 core:LandBuildings core:LongLeaseholdAssets 2023-03-31 06064103 core:PlantMachinery 2023-03-31 06064103 2022-04-01 2023-03-31 06064103 2023-03-31 06064103 core:RetainedEarningsAccumulatedLosses 2023-03-31 06064103 core:CurrentFinancialInstruments 2023-03-31 06064103 core:CurrentFinancialInstruments core:WithinOneYear 2023-03-31 06064103 core:Non-currentFinancialInstruments core:AfterOneYear 2023-03-31 06064103 core:LandBuildings core:LongLeaseholdAssets 2023-03-31 06064103 core:PlantMachinery 2023-03-31 iso4217:GBP xbrli:pure

Registration number: 06064103

Jigsaws Childcare Limited

Information for Filing with The Registrar

31 March 2024

 

Jigsaws Childcare Limited

Contents

Balance Sheet

1

Notes to the Unaudited Accounts

2 to 4

 

Jigsaws Childcare Limited

(Registration number: 06064103)

Balance Sheet

31 March 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

25,058

30,220

Current assets

 

Debtors

5

13,470

14,759

Cash at bank and in hand

 

52,669

68,011

 

66,139

82,770

Creditors: Amounts falling due within one year

6

(13,553)

(14,041)

Net current assets

 

52,586

68,729

Total assets less current liabilities

 

77,644

98,949

Creditors: Amounts falling due after more than one year

6

(1,883)

(2,083)

Net assets

 

75,761

96,866

Capital and reserves

 

Retained earnings

75,761

96,866

Shareholders' funds

 

75,761

96,866

For the financial year ending 31 March 2024 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; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 6 September 2024 and signed on its behalf by:




H.G. Smith

Company secretary and director

 

Jigsaws Childcare Limited

Notes to the Unaudited Accounts

Year Ended 31 March 2024

1

General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Main Street
Church Fenton
Tadcaster
LS24 9RF

These financial statements were authorised for issue by the Board on 6 September 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover represents fees and revenue grants received or receivable for the provision of services in the ordinary course of the company’s activities.

Government grants

Deferred grants in respect of capital expenditure are treated as deferred income and are credited to the profit and loss account over the estimated useful life of the assets to which they relate.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Leasehold improvements

25 years straight line basis

Plant and machinery

10 years straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

 

Jigsaws Childcare Limited

Notes to the Unaudited Accounts

Year Ended 31 March 2024

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

3

Staff numbers

The average number of persons employed by the company during the year, was 26 (2023 - 26).

4

Tangible assets

Long leasehold land and buildings
£

Plant and machinery
£

Total
£

Cost or valuation

At 1 April 2023

76,948

26,200

103,148

At 31 March 2024

76,948

26,200

103,148

Depreciation

At 1 April 2023

55,135

17,793

72,928

Charge for the year

3,517

1,645

5,162

At 31 March 2024

58,652

19,438

78,090

Carrying amount

At 31 March 2024

18,296

6,762

25,058

At 31 March 2023

21,813

8,407

30,220

Included within the net book value of land and buildings above is £18,296 (2023 - £21,813) in respect of long leasehold land and buildings.
 

 

Jigsaws Childcare Limited

Notes to the Unaudited Accounts

Year Ended 31 March 2024

5

Debtors

Current

2024
£

2023
£

Trade debtors

8,364

7,421

Other debtors

5,106

7,338

 

13,470

14,759

6

Creditors

2024
£

2023
£

Due within one year

Taxation and social security

4,798

4,863

Other creditors

8,755

9,178

13,553

14,041

2024
£

2023
£

Due after one year

Deferred income

1,883

2,083