JIGSAW DESIGN STUDIOS LIMITED


Director	DICKSON, Jeffrey Thornton


Company Secretary	DICKSON, Jeffrey Thornton


Registered Address	Uni G21 Eleventh Avenue North
	Team Valley Trading Estate
	Gateshead
	NE11 0NJ


Registered Number	05696608 (England and Wales)

Balance Sheet as at
30 June 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		1,270		-
			1,270		-
Current assets
Debtors		20		138
Cash at bank and on hand		16,543		18,437
		16,563		18,575
Creditors amounts falling due within one year	4	(13,456)		(13,220)
Net current assets (liabilities)			3,107		5,355
Total assets less current liabilities			4,377		5,355
Net assets			4,377		5,355
Capital and reserves
Called up share capital			100		100
Profit and loss account			4,277		5,255
Shareholders' funds			4,377		5,355

The company was entitled to exemption from audit for this reporting period 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 27 August 2026, and are signed on its behalf by:

DICKSON, Jeffrey Thornton
Director
Registered Company No. 05696608

JIGSAW DESIGN STUDIOS LIMITED

Notes to the Financial Statements
for the year ended 30 June 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Plant and machinery	5
	Fixtures and fittings	5
	Office Equipment	5

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 July 25	28,015	618	28,633
Additions	-	1,589	1,589
At 30 June 26	28,015	2,207	30,222
Depreciation and impairment
At 01 July 25	28,015	618	28,633
Charge for year	-	319	319
At 30 June 26	28,015	937	28,952
Net book value
At 30 June 26	-	1,270	1,270
At 30 June 25	-	-	-

4.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	185	38
Amounts owed to related parties	12,671	12,359
Taxation and social security	-	103
Accrued liabilities and deferred income	600	720
Total	13,456	13,220