REGISTERED NUMBER: 03902155 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

JIGSAW AT YMCA LIMITED

Page

Statement of Financial Position

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

1,534

2,330

CURRENT ASSETS

Debtors

5

59,241

42,909

Cash at bank and in hand

795,105

724,818

854,346

767,727

CREDITORS

Amounts falling due within one year

6

103,267

100,137

NET CURRENT ASSETS

751,079

667,590

TOTAL ASSETS LESS CURRENT LIABILITIES

752,613

669,920

CAPITAL AND RESERVES

Called up share capital

7

110

110

Retained earnings

752,503

669,810

SHAREHOLDERS' FUNDS

752,613

669,920

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 October 2026 and were signed on its behalf by:

Mr M W Jefferies - Director

1.	STATUTORY INFORMATION

Jigsaw at YMCA Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

03902155

Registered office:

Brandon House

4 Cumberland Gardens

St Leonards on Sea

East Sussex

TN38 0QL

2.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

Computer equipment

-

33% on cost

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 26 (2025 - 25 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

Cost

At 1 February 2025

15,043

2,585

17,628

Additions

-

260

260

At 31 January 2026

15,043

2,845

17,888

Depreciation

At 1 February 2025

14,185

1,113

15,298

Charge for year

128

928

1,056

At 31 January 2026

14,313

2,041

16,354

Net book value

At 31 January 2026

730

804

1,534

At 31 January 2025

858

1,472

2,330

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

-

8,216

Other debtors

59,241

34,693

59,241

42,909

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

89,708

91,829

Other creditors

13,559

8,308

103,267

100,137

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

70

Ordinary

£1

70

70

10

A Ordinary

£1

10

10

30

B , C & D Ordinary

£1

30

30

110

110