Company Registration No. 5638628 (England and Wales)
Jigsaw Surveyors Limited
Unaudited accounts
for the year ended 30 November 2025
Jigsaw Surveyors Limited
Unaudited accounts
Contents
Jigsaw Surveyors Limited
Company Information
for the year ended 30 November 2025
Company Number
5638628 (England and Wales)
Registered Office
7 Home Farm Avenue
Macclesfield
Cheshire
SK10 3QW
Accountants
Batesons
2 Statham Court
Statham Street
Macclesfield
Cheshire
SK11 6XN
Jigsaw Surveyors Limited
Statement of financial position
as at 30 November 2025
Tangible assets
26,387
58,389
Investment property
134,349
134,349
Cash at bank and in hand
88,075
101,209
Creditors: amounts falling due within one year
(13,795)
(104,831)
Net current assets
93,329
170,863
Total assets less current liabilities
254,065
363,601
Creditors: amounts falling due after more than one year
-
(32,084)
Provisions for liabilities
Deferred tax
(5,501)
(11,094)
Net assets
248,564
320,423
Called up share capital
200
200
Profit and loss account
248,364
320,223
Shareholders' funds
248,564
320,423
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 10 June 2026 and were signed on its behalf by
John Daniels
Director
Company Registration No. 5638628
Jigsaw Surveyors Limited
Notes to the Accounts
for the year ended 30 November 2025
Jigsaw Surveyors Limited is a private company, limited by shares, registered in England and Wales, registration number 5638628. The registered office is 7 Home Farm Avenue, Macclesfield, Cheshire, SK10 3QW.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% reducing balance basis
Computer equipment
25% reducing balance basis
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Jigsaw Surveyors Limited
Notes to the Accounts
for the year ended 30 November 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 December 2024
21,354
61,959
16,821
100,134
Additions
25,362
-
-
25,362
Disposals
(19,353)
(61,959)
(16,821)
(98,133)
At 30 November 2025
27,363
-
-
27,363
At 1 December 2024
6,107
27,833
7,805
41,745
Charge for the year
553
7,465
-
8,018
On disposals
(5,684)
(35,298)
(7,805)
(48,787)
At 30 November 2025
976
-
-
976
At 30 November 2025
26,387
-
-
26,387
At 30 November 2024
15,247
34,126
9,016
58,389
Fair value at 1 December 2024
134,349
At 30 November 2025
134,349
Amounts falling due within one year
Amounts due from group undertakings etc.
10,067
64,000
Accrued income and prepayments
-
2,485
Other debtors
8,982
85,567
7
Creditors: amounts falling due within one year
2025
2024
Obligations under finance leases and hire purchase contracts
-
7,954
Taxes and social security
7,485
52,962
Loans from directors
300
-
8
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
-
32,084
Jigsaw Surveyors Limited
Notes to the Accounts
for the year ended 30 November 2025
Allotted, called up and fully paid:
200 Ordinary shares of £1 each
200
200
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
11
Average number of employees
During the year the average number of employees was 6 (2024: 6).