REGISTERED NUMBER: 11191590 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

JIGSAW JUNIORS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

G J Ogilvie

REGISTERED OFFICE:

Jigsaw Juniors 1st Floor

30 Town Street

Horsforth

Leeds

LS18 4RJ

REGISTERED NUMBER:

11191590 (England and Wales)

ACCOUNTANTS:

Jones Francis Limited

400-402 Richmond Road

Sheffield

South Yorkshire

S13 8LZ

FIXED ASSETS

Tangible assets

4

4,819

6,617

CURRENT ASSETS

Debtors

5

-

1,875

Cash at bank

34,133

41,135

34,133

43,010

CREDITORS

Amounts falling due within one year

6

24,025

25,921

NET CURRENT ASSETS

10,108

17,089

TOTAL ASSETS LESS CURRENT LIABILITIES

14,927

23,706

CREDITORS

Amounts falling due after more than one year

7

21,472

25,002

NET LIABILITIES

(6,545

)

(1,296

)

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

(6,645

)

(1,396

)

SHAREHOLDERS' FUNDS

(6,545

)

(1,296

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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.

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 21 October 2025 and were signed by:

G J Ogilvie - Director

1.	STATUTORY INFORMATION

Jigsaw Juniors Ltd 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.

The financial statements have been prepared on a going concern basis.

The company is supported by the director's. The director's have indicated that they will continue to support the company until it is able to meet its debts as they fall due. The financial statements do not include any adjustments which would be required should this support be withdrawn.

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

-

20% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

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.

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 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 7 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 March 2024

and 28 February 2025

15,210

7,471

1,682

24,363

DEPRECIATION

At 1 March 2024

10,792

6,003

951

17,746

Charge for year

881

362

555

1,798

At 28 February 2025

11,673

6,365

1,506

19,544

NET BOOK VALUE

At 28 February 2025

3,537

1,106

176

4,819

At 29 February 2024

4,418

1,468

731

6,617

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Other debtors

-

1,875

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Bank loans and overdrafts

6,473

8,249

Taxation and social security

5,712

5,424

Other creditors

11,840

12,248

24,025

25,921

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.25

29.2.24

£

£

Bank loans

21,472

25,002

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

28.2.25

29.2.24

£

£

Within one year

25,500

22,500

Between one and five years

102,000

-

127,500

22,500

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28.2.25

29.2.24

value:

£

£

100

Ordinary

1

100

100

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is G J Ogilvie.