Jigsaw Learning Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 05280229

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		5,189		9,752

			5,189		9,752
CURRENT ASSETS
Debtors	5	204,457		280,793
Cash at bank and in hand		104,364		124,028

		308,821		404,821
Creditors: Amounts Falling Due Within One Year	6	(104,877 )		(168,354 )

NET CURRENT ASSETS (LIABILITIES)			203,944		236,467

TOTAL ASSETS LESS CURRENT LIABILITIES			209,133		246,219

Creditors: Amounts Falling Due After More Than One Year	7		(576 )		-

NET ASSETS			208,557		246,219

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			208,457		246,119

SHAREHOLDERS' FUNDS			208,557		246,219

Page 1

Page 2

Jigsaw Learning Ltd

Balance Sheet (continued)

As At 30 November 2025

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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Mark Timmans

Director

20 August 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Jigsaw Learning Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05280229 . The registered office is 3 St John Street, Beverley, East Yorkshire, HU17 8HT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities and the Companies Act 2006.

2.2. Turnover

Turnover represents the invoice value of services provided under contracts to the extent that there is a right to consideration, and is recorded at the value of the consideration due.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	10%
Computer Equipment	20% and 33%

2.4. Foreign Currencies

Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated at the rate of exchange ruling at the balance sheet date. All differences are taken to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	1	1
Sales, marketing and distribution	1	1

	2	2

4. Tangible Assets

	Land & Property
	Freehold	Computer Equipment	Total
	£	£	£
Cost
As at 1 December 2024	22,446	33,302	55,748
Additions	-	769	769
Disposals	-	(8,011 )	(8,011 )

As at 30 November 2025	22,446	26,060	48,506

Depreciation
As at 1 December 2024	22,445	23,551	45,996
Provided during the period	-	5,332	5,332
Disposals	-	(8,011 )	(8,011 )

As at 30 November 2025	22,445	20,872	43,317

...CONTINUED

Page 3

Page 4

Jigsaw Learning Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

Net Book Value
As at 30 November 2025	1	5,188	5,189

As at 1 December 2024	1	9,751	9,752

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	50,271	157,996
Other debtors	14,278	4,768
Loans	124,880	84,275
Prepayments & accrued income	15,028	33,754

	204,457	280,793

Loans includes an amount of £119,180 (2024 - £60,795) falling due after more than one year.

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	7,146	6,600
Taxation and social security	42,971	78,120
Other creditors	2,234	2,384
Accruals & deferred income	52,526	81,250

	104,877	168,354

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Other loans	576	-

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100