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REGISTERED NUMBER: 11123333 (England and Wales)










UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

JIGSAW CCS LIMITED

JIGSAW CCS LIMITED (REGISTERED NUMBER: 11123333)

CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JIGSAW CCS LIMITED

COMPANY INFORMATION
for the Year Ended 31 December 2024







DIRECTOR: J R Emmerson





REGISTERED OFFICE: Bank Gallery
High Street
Kenilworth
Warwickshire
CV8 1LY





REGISTERED NUMBER: 11123333 (England and Wales)





ACCOUNTANTS: Bernard Rogers & Co
Bank Gallery
High Street
Kenilworth
Warwickshire
CV8 1LY

JIGSAW CCS LIMITED (REGISTERED NUMBER: 11123333)

BALANCE SHEET
31 December 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 4,144 6,643
4,144 6,643

CURRENT ASSETS
Stocks 1,000 1,000
Debtors 6 35,722 27,007
Cash at bank 6,052 15,369
42,774 43,376
CREDITORS
Amounts falling due within one year 7 263,398 209,625
NET CURRENT LIABILITIES (220,624 ) (166,249 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(216,480

)

(159,606

)

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (216,481 ) (159,607 )
SHAREHOLDERS' FUNDS (216,480 ) (159,606 )

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

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

The director acknowledges his 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 CCS LIMITED (REGISTERED NUMBER: 11123333)

BALANCE SHEET - continued
31 December 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 May 2025 and were signed by:





J R Emmerson - Director


JIGSAW CCS LIMITED (REGISTERED NUMBER: 11123333)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2024


1. STATUTORY INFORMATION

Jigsaw Ccs 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 cost and 20% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

JIGSAW CCS LIMITED (REGISTERED NUMBER: 11123333)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2024


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The assets of the scheme are held separately from those of the company in independently administered schemes.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2023 - 10 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2024
and 31 December 2024 19,398
AMORTISATION
At 1 January 2024
and 31 December 2024 19,398
NET BOOK VALUE
At 31 December 2024 -
At 31 December 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2024
and 31 December 2024 46,554
DEPRECIATION
At 1 January 2024 39,911
Charge for year 2,499
At 31 December 2024 42,410
NET BOOK VALUE
At 31 December 2024 4,144
At 31 December 2023 6,643

JIGSAW CCS LIMITED (REGISTERED NUMBER: 11123333)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2024


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 28,480 19,884
Amounts owed by group undertakings 1 1
Other debtors 7,241 7,122
35,722 27,007

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 13,476 14,728
Amounts owed to group undertakings 238,860 175,792
Taxation and social security 7,297 11,188
Other creditors 3,765 7,917
263,398 209,625

8. ULTIMATE CONTROLLING PARTY

The controlling party is Emmerson Holdings Limited.

The ultimate controlling party is Mr J R B Emmerson and Mr J P Emmerson.