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Company Registration No. 08143489 (England and Wales)
The Jigsaw Club Ltd Unaudited accounts for the year ended 31 July 2024
The Jigsaw Club Ltd Unaudited accounts Contents
Page
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The Jigsaw Club Ltd Company Information for the year ended 31 July 2024
Director
Paula McMullen
Company Number
08143489 (England and Wales)
Registered Office
736 Ormskirk Road Wigan WN5 8BB
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The Jigsaw Club Ltd Statement of financial position as at 31 July 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
8,644 
7,480 
Current assets
Debtors
51,278 
97,027 
Cash at bank and in hand
39,984 
20,834 
91,262 
117,861 
Creditors: amounts falling due within one year
(88,859)
(85,656)
Net current assets
2,403 
32,205 
Total assets less current liabilities
11,047 
39,685 
Creditors: amounts falling due after more than one year
(45,906)
(33,299)
Net (liabilities)/assets
(34,859)
6,386 
Capital and reserves
Called up share capital
5 
5 
Profit and loss account
(34,864)
6,381 
Shareholders' funds
(34,859)
6,386 
For the year ending 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 15 April 2025 and were signed on its behalf by
Paula McMullen Director Company Registration No. 08143489
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The Jigsaw Club Ltd Notes to the Accounts for the year ended 31 July 2024
1
Statutory information
The Jigsaw Club Ltd is a private company, limited by shares, registered in England and Wales, registration number 08143489. The registered office is 736 Ormskirk Road, Wigan, WN5 8BB.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
20% Cost
Plant & machinery
20% Cost
Motor vehicles
25% Cost
Fixtures & fittings
20% Cost
Computer equipment
33% Cost
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 August 2023
65,873 
Additions
4,625 
At 31 July 2024
70,498 
Depreciation
At 1 August 2023
58,393 
Charge for the year
3,461 
At 31 July 2024
61,854 
Net book value
At 31 July 2024
8,644 
At 31 July 2023
7,480 
5
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
5 Ordinary shares of £1 each
5 
5 
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The Jigsaw Club Ltd Notes to the Accounts for the year ended 31 July 2024
6
Operating lease commitments
2024 
2023 
£ 
£ 
At 31 July 2024 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
39,490 
5,760 
Later than one year and not later than five years
91,137 
18,076 
130,627 
23,836 
7
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Paula McMullen
Directors loan
(1,624)
18,925 
5,002 
12,299 
(1,624)
18,925 
5,002 
12,299 
The directors loan account was repaid after the year end.
8
Guarantees provided on behalf of directors
The company is a going concern and has the continued support of the director.
9
Transactions with related parties
There is a loan included in debtors of £31,950 with a related company A bad debt of £100, 000 was written off during the year.
10
Average number of employees
During the year the average number of employees was 24 (2023: 23).
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