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Registration number: 14766137

Jigsaw Living Residential Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 November 2025

Jigsaw Living Residential Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 7

Jigsaw Living Residential Limited

Company Information

Directors | B Webster C T Philippou

Registered office | 590 Green Lanes Palmers Green London N13 5RY

Accountants | Thomas Alexander & Co Ltd 590 Green Lanes Palmers Green London N13 5RY

Jigsaw Living Residential Limited

(Registration number: 14766137)
Balance Sheet as at 30 November 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 2,975 | -
Current assets |  |  |
Debtors | 5 | 3,054,779 | 1,676,780
Cash at bank and in hand |  | 1,871,569 | 1,275,683
|  | 4,926,348 | 2,952,463
Creditors: Amounts falling due within one year | 6 | (1,938,918) | (1,174,995)
Net current assets |  | 2,987,430 | 1,777,468
Net assets |  | 2,990,405 | 1,777,468
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Retained earnings |  | 2,990,305 | 1,777,368
Shareholders' funds |  | 2,990,405 | 1,777,468

For the financial year ending 30 November 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 Profit and Loss Account.

Approved and authorised by the Board on 30 July 2026 and signed on its behalf by:

......................................... B Webster Director

Jigsaw Living Residential Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1 | General information

The company is a private company limited by share capital, incorporated in UK.

The address of its registered office is:
590 Green Lanes
Palmers Green
London
N13 5RY

These financial statements were authorised for issue by the Board on 30 July 2026.

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 smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

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 represents amounts derived from rents charged to tenants during the year, and is recognised at the date the rental period occured. This is stated after trade discounts and other sales taxes.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet 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
Computer equipment | 20% Straight Line Basis

Jigsaw Living Residential Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors represent amounts due from tenants in respect of rents for the occupation of land and property.
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.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Jigsaw Living Residential Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 5 (2024 - 4).

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
Additions | 3,719 | 3,719
At 30 November 2025 | 3,719 | 3,719
Depreciation
Charge for the year | 744 | 744
At 30 November 2025 | 744 | 744
Carrying amount
At 30 November 2025 | 2,975 | 2,975

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 1,780,939 | 1,041,823
Prepayments | - | 643
Other debtors | 1,273,840 | 634,314
| 3,054,779 | 1,676,780

Jigsaw Living Residential Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 1,250,867 | 641,377
Accruals and deferred income | 95,253 | 6,000
Other creditors | 592,798 | 527,618
| 1,938,918 | 1,174,995

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
A Ordinary shares of £1 each | 50 | 50 | 50 | 50
B Ordinary shares of £1 each | 50 | 50 | 50 | 50
| 100 | 100 | 100 | 100

8 | Dividends

|  | 2025 |  | 2024
|  | £ |  | £
Interim dividend of £51,079.22 (2024 - £1,403.20) per ordinary share |  | 5,107,922 |  | 140,320

Jigsaw Living Residential Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

9 | Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments in respect of rent not included in the balance sheet is £19,687,046 (2024 - £14,607,717).

10 | Related party transactions

Summary of transactions with other related parties

Included in other creditors is an amount of £295,777 (2024: £454,960) owed to Jigsaw Living Ltd, a company which holds a 50% interests in the company. Also included in other creditors is an amount of £295,778 (2024: £70,160) owed to CTP Holdings 2 Ltd, a company which holds a 50% interest in the company.