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REGISTERED NUMBER: 05864567 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2024

for

Jigsaw Writing Solutions Limited

Jigsaw Writing Solutions Limited (Registered number: 05864567)






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




Page

Company information 1

Balance sheet 2

Notes to the financial statements 4


Jigsaw Writing Solutions Limited

Company Information
for the Year Ended 31 July 2024







DIRECTOR: Mrs J A Mitchell





SECRETARY: R J Mitchell





REGISTERED OFFICE: 25 Westwood Drive
Ilkley
West Yorkshire
LS29 9QX





REGISTERED NUMBER: 05864567 (England and Wales)





ACCOUNTANTS: DWilkinson&Company
Bank House
27 King Street
Leeds
West Yorkshire
LS1 2HL

Jigsaw Writing Solutions Limited (Registered number: 05864567)

Balance Sheet
31 July 2024

31.7.24 31.7.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 699 439

CURRENT ASSETS
Debtors 5 55,479 13,156
Cash at bank 12,806 45,021
68,285 58,177
CREDITORS
Amounts falling due within one year 6 32,125 27,904
NET CURRENT ASSETS 36,160 30,273
TOTAL ASSETS LESS CURRENT
LIABILITIES

36,859

30,712

PROVISIONS FOR LIABILITIES 7 175 110
NET ASSETS 36,684 30,602

CAPITAL AND RESERVES
Called up share capital 8 2 2
Retained earnings 36,682 30,600
SHAREHOLDERS' FUNDS 36,684 30,602

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

Jigsaw Writing Solutions Limited (Registered number: 05864567)

Balance Sheet - continued
31 July 2024


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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 December 2024 and were signed by:





Mrs J A Mitchell - Director


Jigsaw Writing Solutions Limited (Registered number: 05864567)

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

1. STATUTORY INFORMATION

Jigsaw Writing Solutions Limited is a private company, limited by shares , registered in England and Wales. 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.
Fixtures, fittings & equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 ) .

Jigsaw Writing Solutions Limited (Registered number: 05864567)

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

4. TANGIBLE FIXED ASSETS
Fixtures,
fittings
& equipme
£   
COST
At 1 August 2023 2,876
Additions 1,049
At 31 July 2024 3,925
DEPRECIATION
At 1 August 2023 2,437
Charge for year 789
At 31 July 2024 3,226
NET BOOK VALUE
At 31 July 2024 699
At 31 July 2023 439

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade debtors 8,346 13,156
Directors' current accounts 35,239 -
Tax 11,894 -
55,479 13,156

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Corporation tax 26,163 17,097
Social security and other taxes 3,962 5,211
Directors' current accounts - 3,696
Accrued expenses 2,000 1,900
32,125 27,904

7. PROVISIONS FOR LIABILITIES
31.7.24 31.7.23
£    £   
Deferred tax
Accelerated capital allowances 74 74
Deferred tax 101 36
175 110

Jigsaw Writing Solutions Limited (Registered number: 05864567)

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

7. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 August 2023 110
Provided during year 65
Accelerated capital allowances
Balance at 31 July 2024 175

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.7.24 31.7.23
value: £    £   
2 Ordinary £1 2 2