Registration number: 4476436

Jigsaw Finance (South East) Limited

Contents

Statement of Financial Position	1
Notes to the Unaudited Financial Statements	2 to 5

Jigsaw Finance (South East) Limited

(Registration number: 4476436)
Statement of Financial Position as at 31 March 2025

	Note	2025 £	2024 £
Current assets
Debtors	5	28,444	28,728
Creditors: Amounts falling due within one year	6	(11,881)	(22,493)
Net assets		16,563	6,235
Capital and reserves
Called up share capital		1,000	1,000
Retained earnings		15,563	5,235
Shareholders' funds		16,563	6,235

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the Company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 24 December 2025 and signed on its behalf by:
 

......................................... Mr IJ Bullough Director

Jigsaw Finance (South East) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The Company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Genesis Centre
Innovation Way
North Staffordshire Business Park
Stoke on Trent
Staffordshire
ST6 4BF
United Kingdom

These financial statements were authorised for issue by the Board on 24 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and fittings	25% on cost

Jigsaw Finance (South East) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Computer equipment

33% on cost

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the Company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the Company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense in the profit and loss account.
 

3	Staff numbers

The average number of persons employed by the Company (including Directors) during the year, was 2 (2024 - 2).

Jigsaw Finance (South East) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 April 2024	13,712	13,712
At 31 March 2025	13,712	13,712
Depreciation
At 1 April 2024	13,712	13,712
At 31 March 2025	13,712	13,712
Carrying amount
At 31 March 2025	-	-

5

Debtors

Current	Note	2025 £	2024 £
Amounts owed by related parties		844	844
Other debtors		27,600	27,884
		28,444	28,728

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Amounts owed to Group undertakings and undertakings in which the Company has a participating interest		10,780	21,738
Accruals and deferred income		1,100	755
Other creditors		1	-
		11,881	22,493

Jigsaw Finance (South East) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

7	Parent and ultimate parent undertaking

The Company's immediate parent is Jigsaw Finance Limited, incorporated in England and Wales.

 The ultimate parent is Longshoot Limited, incorporated in England and Wales.

  These financial statements are available upon request from Genesis Centre, Innovation Way, North Staffordshire Business Park, Stoke on Trent, Staffordshire, ST6 4BF.