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REGISTERED NUMBER: SO301594 (Scotland)















Unaudited Financial Statements for the Year Ended 31 July 2024

for

Jigsaw Childcare LLP

Jigsaw Childcare LLP (Registered number: SO301594)






Contents of the Financial Statements
for the Year Ended 31 July 2024




Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Jigsaw Childcare LLP

General Information
for the Year Ended 31 July 2024







DESIGNATED MEMBERS: A McDonald
B McDonald





REGISTERED OFFICE: Maybury House
40 Turnhouse Road
Edinburgh
EH12 8LX





REGISTERED NUMBER: SO301594 (Scotland)





ACCOUNTANTS: Bennett and Co
Chartered Accountants
25 Lanark Road
Edinburgh
EH14 1TG

Jigsaw Childcare LLP (Registered number: SO301594)

Balance Sheet
31 July 2024

31.7.24 31.7.23
Notes £    £   
FIXED ASSETS
Tangible assets 4 484,108 504,164

CURRENT ASSETS
Debtors 5 4,706 220
Cash at bank and in hand 1,066 1,535
5,772 1,755
CREDITORS
Amounts falling due within one year 6 (133,802 ) (113,943 )
NET CURRENT LIABILITIES (128,030 ) (112,188 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

356,078

391,976

CREDITORS
Amounts falling due after more than one
year

7

(288,228

)

(308,093

)
NET ASSETS ATTRIBUTABLE TO
MEMBERS

67,850

83,883

LOANS AND OTHER DEBTS DUE TO
MEMBERS

9

17,850

33,883

MEMBERS' OTHER INTERESTS
Capital accounts 50,000 50,000
67,850 83,883

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 9 17,850 33,883
Members' other interests 50,000 50,000
67,850 83,883

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 July 2024.

The members acknowledge their responsibilities for:
(a)ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the LLP as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

Jigsaw Childcare LLP (Registered number: SO301594)

Balance Sheet - continued
31 July 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 17 September 2024 and were signed by:




A McDonald - Designated member




B McDonald - Designated member


Jigsaw Childcare LLP (Registered number: SO301594)

Notes to the Financial Statements
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

Jigsaw Childcare LLP is registered in Scotland. The LLP's registered number and registered office address can be found on the General Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents net invoiced sales of services.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost
Fixtures, fittings and equipment - 20% on cost

Pension costs and other post-retirement benefits
The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEE INFORMATION

The average number of employees during the year was 27 (2023 - 26 ) .

4. TANGIBLE FIXED ASSETS
Fixtures,
fittings
Freehold and
property equipment Totals
£    £    £   
COST
At 1 August 2023
and 31 July 2024 627,423 52,304 679,727
DEPRECIATION
At 1 August 2023 145,621 29,942 175,563
Charge for year 12,548 7,508 20,056
At 31 July 2024 158,169 37,450 195,619
NET BOOK VALUE
At 31 July 2024 469,254 14,854 484,108
At 31 July 2023 481,802 22,362 504,164

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Other debtors 4,706 220

Jigsaw Childcare LLP (Registered number: SO301594)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Bank loans and overdrafts 47,720 43,561
Other creditors 86,082 70,382
133,802 113,943

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.7.24 31.7.23
£    £   
Bank loans - 1-2 years 30,500 31,333
Bank loans - 2-5 years 64,000 73,167
Bank loans more 5 yr by instal 193,728 203,593
288,228 308,093

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 193,728 203,593

8. SECURED DEBTS

The following secured debts are included within creditors:

31.7.24 31.7.23
£    £   
Bank overdrafts 16,387 12,228
Bank loans 319,561 339,426
335,948 351,654

Unity Trust Bank PLC hold a charge and floating charge over all the property and undertaking of the company.
Clydesdale Bank PLC also hold a charge against the property.

9. LOANS AND OTHER DEBTS DUE TO MEMBERS
31.7.24 31.7.23
£    £   
Amounts owed to members in respect of profits 17,850 33,883

Falling due within one year 17,850 33,883

Members' capital and other interest rank after the unsecured creditors discharging the liabilities of the LLP in the event of a winding up.

Jigsaw Childcare LLP (Registered number: SO301594)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

10. RELATED PARTY DISCLOSURES

Management charge income comprises: -

31.7.2431.7.23
£   £   
Carousel Nurseries Ltd75,50080,091

This relates to the secondment of staff and the provison of other services. A. McDonald and B. McDonald, partners, are directors of Carousel Nurseries Ltd.