Company No: 06064103 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Gillian Rachel Brogden
	Hayley Ann Crossman-Shaw
	Fiona Leanne Godfrey
	Lucy Charlotte Robson (Appointed 22 October 2025)
	Amie Louise Ross
	Rebecca Sharp
	Helen Gail Smith

SECRETARY

Helen Gail Smith

REGISTERED OFFICE	Jigsaws Childcare Ltd Main Street
	Church Fenton
	Tadcaster
	LS24 9RF
	United Kingdom

COMPANY NUMBER

06064103 (England and Wales)

ACCOUNTANT	IWC Professional Ltd Chartered Certified Accountants
	Wellington House
	Aviator Court
	York
	YO30 4UZ

	Note	2026		2025
		£		£
Fixed assets
Tangible assets		137,230		20,341
		137,230		20,341
Current assets
Debtors	3	19,336		28,288
Cash at bank and in hand	4	238,887		184,346
		258,223		212,634
Creditors: amounts falling due within one year	5	( 55,162)		( 22,092)
Net current assets		203,061		190,542
Total assets less current liabilities		340,291		210,883
Creditors: amounts falling due after more than one year	6	( 1,483)		( 1,683)
Net assets		338,808		209,200
Reserves
Retained earnings		338,808		209,200
Total reserves		338,808		209,200

For the financial year ending 31 March 2026 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 financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Jigsaws Childcare Ltd (registered number: 06064103) were approved and authorised for issue by the Board of Directors on 28 September 2026. They were signed on its behalf by:

Helen Gail Smith Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Jigsaws Childcare Ltd (the Company) is a private company, limited by guarantee, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Jigsaws Childcare Ltd Main Street, Church Fenton, Tadcaster, LS24 9RF, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	10 years straight line
Plant and machinery	25 % reducing balance
Office equipment	3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	28		27

3. Debtors

	2026		2025
	£		£
Trade debtors	527		0
Other debtors	18,809		28,288
	19,336		28,288

4. Cash and cash equivalents

	2026		2025
	£		£
Cash at bank and in hand	238,887		184,346

5. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	34,241		3,026
Other taxation and social security	11,032		5,464
Other creditors	9,889		13,602
	55,162		22,092

6. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Other creditors	1,483		1,683

There are no amounts included above in respect of which any security has been given by the small entity.

7. Liability of members

The members of the Jigsaws Childcare Ltd have undertaken to contribute a sum not exceeding £1 each to meet the liabilities of the Company if it should be wound up.

8. Related party transactions

Transactions with the entity's directors

	2026		2025
	£		£
Loan - Helen Smith	1,789		8,947
Loan - Amie Ross	770		3,002