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REGISTERED NUMBER: SC674261 (Scotland)
















Unaudited Financial Statements for the Year Ended 30 September 2024

for

Jigsaw Branding Ltd

Jigsaw Branding Ltd (Registered number: SC674261)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Jigsaw Branding Ltd

Company Information
for the Year Ended 30 September 2024







DIRECTOR: M Aird





REGISTERED OFFICE: Unit 30
68-74 Queen Elizabeth Avenue
Hillington Park
Glasgow
G52 4NQ





REGISTERED NUMBER: SC674261 (Scotland)





ACCOUNTANTS: McLay McAlister & McGibbon LLP
Chartered Accountants
145 St Vincent Street
Glasgow
G2 5JF

Jigsaw Branding Ltd (Registered number: SC674261)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £   
FIXED ASSETS
Tangible assets 4 3,268 4,140

CURRENT ASSETS
Stocks 1,500 1,500
Debtors 5 79,242 79,797
Cash at bank - 6,852
80,742 88,149
CREDITORS
Amounts falling due within one year 6 (80,576 ) (64,761 )
NET CURRENT ASSETS 166 23,388
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,434

27,528

PROVISIONS FOR LIABILITIES (817 ) (1,035 )
NET ASSETS 2,617 26,493

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 2,616 26,492
2,617 26,493

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Branding Ltd (Registered number: SC674261)

Balance Sheet - continued
30 September 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 Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 July 2025 and were signed by:





M Aird - Director


Jigsaw Branding Ltd (Registered number: SC674261)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Jigsaw Branding 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 the cost less estimated residual value of each asset over its estimated useful life.

Plant & machinery etc. - 25% on reducing balance.

The company's policy is to review the remaining useful lives and residual value of all tangible fixed assets on an on-going basis and to adjust the depreciation charge to reflect the remaining useful economic life and residual value.

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.

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.

Jigsaw Branding Ltd (Registered number: SC674261)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

2. ACCOUNTING POLICIES - continued

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 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023 5,673
Additions 175
At 30 September 2024 5,848
DEPRECIATION
At 1 October 2023 1,533
Charge for year 1,047
At 30 September 2024 2,580
NET BOOK VALUE
At 30 September 2024 3,268
At 30 September 2023 4,140

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 79,058 79,633
Other debtors 184 164
79,242 79,797

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Bank loans and overdrafts 13,118 -
Trade creditors 27,177 26,463
Taxation and social security 34,100 35,449
Other creditors 6,181 2,849
80,576 64,761

Jigsaw Branding Ltd (Registered number: SC674261)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
30.9.24 30.9.23
£    £   
Within one year 9,478 9,771