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Unaudited Financial Statements for the Year Ended 31 March 2024

for

Life's Jigsaw UK Ltd

Life's Jigsaw UK Ltd (Registered number: SC259037)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Life's Jigsaw UK Ltd

Company Information
for the Year Ended 31 March 2024







DIRECTOR: Mrs C Moore





SECRETARY: M Moore





REGISTERED OFFICE: 8 Abercromby Drive
Bridge of Allan
Stirling
Stirlingshire
FK9 4EA





REGISTERED NUMBER: SC259037 (Scotland)





ACCOUNTANTS: LMC Accountants Ltd
Chartered Accountants
73 Stirling Business Centre
Wellgreen Place
Stirling
FK8 2DZ

Life's Jigsaw UK Ltd (Registered number: SC259037)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 100 133

CURRENT ASSETS
Debtors 5 77,032 50,897
Cash at bank 58,568 110,867
135,600 161,764
CREDITORS
Amounts falling due within one year 6 27,830 20,650
NET CURRENT ASSETS 107,770 141,114
TOTAL ASSETS LESS CURRENT
LIABILITIES

107,870

141,247

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 7 107,860 141,237
SHAREHOLDERS' FUNDS 107,870 141,247

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company 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 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 December 2024 and were signed by:



Mrs C Moore - Director


Life's Jigsaw UK Ltd (Registered number: SC259037)

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

1. STATUTORY INFORMATION

Life's Jigsaw UK Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

Life's Jigsaw UK Ltd (Registered number: SC259037)

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023
and 31 March 2024 5,568
DEPRECIATION
At 1 April 2023 5,435
Charge for year 33
At 31 March 2024 5,468
NET BOOK VALUE
At 31 March 2024 100
At 31 March 2023 133

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 8,806 14,207
Other debtors 68,226 36,690
77,032 50,897

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors 1,669 1
Taxation and social security 24,431 19,009
Other creditors 1,730 1,640
27,830 20,650

7. RESERVES
Retained
earnings
£   

At 1 April 2023 141,237
Profit for the year 86,907
Dividends (120,284 )
At 31 March 2024 107,860

Life's Jigsaw UK Ltd (Registered number: SC259037)

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

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2024 and 31 March 2023:

31.3.24 31.3.23
£    £   
Mrs C Moore
Balance outstanding at start of year 36,690 48,381
Amounts advanced (1,464 ) (11,691 )
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 35,226 36,690

Interest is charged on overdrawn director's loan at 2.25% per annum.

9. ULTIMATE CONTROLLING PARTY

The controlling party is Mrs C Moore.