REGISTERED NUMBER: 11372224 (England and Wales)

Unaudited Financial Statements

For The Period 1 June 2024 to 31 August 2025

for

JIGSAW RETAIL SOLUTIONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

M Holmes

SECRETARY:

M Holmes

REGISTERED OFFICE:

3 Easdale Crescent

Leeds

West Yorkshire

LS14 6QA

REGISTERED NUMBER:

11372224 (England and Wales)

ACCOUNTANTS:

Fortus Limited

Central House

47 St Pauls Street

Leeds

LS1 2TE

FIXED ASSETS

Tangible assets

4

-

1,815

CURRENT ASSETS

Debtors

5

971,511

816,753

Cash at bank and in hand

200,123

269,098

1,171,634

1,085,851

CREDITORS

Amounts falling due within one year

6

354,337

418,727

NET CURRENT ASSETS

817,297

667,124

TOTAL ASSETS LESS CURRENT LIABILITIES

817,297

668,939

PROVISIONS FOR LIABILITIES

7

-

454

NET ASSETS

817,297

668,485

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

817,296

668,484

SHAREHOLDERS' FUNDS

817,297

668,485

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 August 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 29 May 2026 and were signed by:

M Holmes - Director

1.	STATUTORY INFORMATION

Jigsaw Retail Solutions 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.

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.

Significant judgements and estimates

In applying the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities. Estimates and assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised.

The main judgement concerns the likely future demand for the company's products and how that impacts on the carrying value of stock. The director has based his judgement on his considerable experience and understanding of the product and its marketplace.

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.

Fixtures and fittings

-

25% on cost

Financial instruments

The company enters into basic financial instrument transactions resulting in the recognition of financial assets and liabilities such as trade debtors and trade creditors, loans from banks and loans to and from related parties. Debt instruments that are payable or receivable within one year, typically trade debtors and trade creditors, are measured at the undiscounted constitutes a financing transaction, such as the payment of a trade debt beyond normal business terms or financed at a non-market rate of interest, the financial asset or liability is measured at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

Taxation

Taxation for the period 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 period 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.

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 period was 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 June 2024

and 31 August 2025

8,989

DEPRECIATION

At 1 June 2024

7,174

Charge for period

1,815

At 31 August 2025

8,989

NET BOOK VALUE

At 31 August 2025

-

At 31 May 2024

1,815

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

625,353

627,077

Tax recoverable

86,716

46,512

Directors' current accounts

256,936

137,814

Prepayments

2,506

5,350

971,511

816,753

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

158,771

211,580

Corporation tax

117,188

115,126

Social security and other taxes

74,878

85,221

Accrued expenses

3,500

6,800

354,337

418,727

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

-

454

Deferred

tax

£

Balance at 1 June 2024

454

Credit to the income statement

during the year

Balance at 31 August 2025

454