REGISTERED NUMBER: |
Unaudited Financial Statements for the Year Ended 31 July 2024 |
for |
Jigsaw Childcare LLP |
REGISTERED NUMBER: |
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: |
REGISTERED OFFICE: |
REGISTERED NUMBER: |
ACCOUNTANTS: |
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 |
CURRENT ASSETS |
Debtors | 5 |
Cash at bank and in hand |
CREDITORS |
Amounts falling due within one year | 6 | ( |
) | ( |
) |
NET CURRENT LIABILITIES | ( |
) | ( |
) |
TOTAL ASSETS LESS CURRENT LIABILITIES |
CREDITORS |
Amounts falling due after more than one year |
7 |
( |
) |
( |
) |
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 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 were approved by the members of the LLP and authorised for issue on |
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 |
Turnover |
Turnover represents net invoiced sales of services. |
Tangible fixed assets |
Freehold property | - |
Fixtures, fittings and equipment | - |
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 |
4. | TANGIBLE FIXED ASSETS |
Fixtures, |
fittings |
Freehold | and |
property | equipment | Totals |
£ | £ | £ |
COST |
At 1 August 2023 |
and 31 July 2024 |
DEPRECIATION |
At 1 August 2023 |
Charge for year |
At 31 July 2024 |
NET BOOK VALUE |
At 31 July 2024 |
At 31 July 2023 |
5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
31.7.24 | 31.7.23 |
£ | £ |
Other debtors |
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 |
Other creditors |
7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
31.7.24 | 31.7.23 |
£ | £ |
Bank loans - 1-2 years |
Bank loans - 2-5 years |
Bank loans more 5 yr by instal |
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 |
Bank loans |
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: - |
31.7.24 | 31.7.23 |
£ | £ |
Carousel Nurseries Ltd | 75,500 | 80,091 |
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. |