2023-03-31-accounts - Jigsaw4u Limited

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'Accounting and Reporting by Charities' issued in	'Accounting and Reporting by Charities' issued in	'Accounting and Reporting by Charities' issued in	October 201	9.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered	Company	Number: 5366329(England	and Wales)
Registered	Charity:	Number: 1109167
TRUSTEES
Chair:		Mary Pragnell: Chair since 21 March 2018. Appointed: 16January 2016.
		Reappointed: 16January 2022
Secretary:		Sarita Brucciani: Appointed:	6 December		2019, reappointed		22 February
		2023
Treasurer:		James Kirkland: Appointed	as Trustee;	15	October 2014. Reappointed:				12
		September 2017.
		Appointed as Treasurer: 6 December 2016.			Reappointed:	15	October	2020
Trustee:		Fraser Hyland: Link with Young People's		Forum. From December 2017:Data
		Protection. Appointed: 21	January 2017.		Reappointed,		January	2020,
		Reappointed 22 February 2023. From November 2022: Risk					Management
Trustee:		Amy Douthwaite: Appointed	September	2021.Trustee with responsibility					for
		Safeguarding.
Trustees who left the Board 2022/2023:
Janet Wright:		Appointed: 20 November	2013. Re-appointed: 13 September					2016.
		Reappointed: 20 November	2019, Left November 2022
Jean King		Appointed: 25 January 2014.Re-appointed:18 July 2017.				Reappointed:			25
		January 2020. LeftJanuary	2023
Lara Plaxton:		Appointed: 20 May 2014. Re-appointed:		18 May 2017.		Reappointed:			20
		May 2020. Left December 2022

Issue				Key	Mitigating actions
Child Protection			failure	~	Key policies in place and regularly monitored
/Safeguarding		incident		~	Annual safeguarding review
				~	Recruitment and vetting procedures
				~	Training for staff and volunteers —induction and
					refreshers
					Robust supervision and performance management
					procedures
					Regular reporting to Board
				~	Board Safeguarding Trustee with regular links to
					operational teams
Financial	sustainability				Key policies and controls in place (including
					reserves policy) and regularly monitored
					External accounting support and audit services
					Cautious approach to annual budgeting
					Close Board monitoring of income/expenditure
					Focus on income generation /diversification
					including contracts/spot purchase/grant funding	/
					sponsorship/ fundraising
					Focus on value for money Et cost management
					Following latest strategic review implementing
					more long-term strategic approach	to
					budget/contract renewal/upcoming opportunities/
					contingency planning.

			Unrestricted	Restricted	Total	Total
		Notes	Funds	Funds 8	2023 F	2022f
Income from:
Donations and grants		2	79,519	10,000	89,519	66,223
Charitable activities		3	244,895	932,056	1,176,951	1,002,643
Investments		4	2,720		2,720	91
Total			327,134	942,056	1,269,190	1,068,957
Expenditure on:
Raising funds		5	(2,557)	23,317	20,760	11,429
Charitable activities		6	247,336	836,599	1,083,935	953,443
Total			244,779	859,916	1,104,695	964,872
Net (expenditure)/income		10	82,355	82,140	164,495	104,085
Transfers between	funds		(48,839)	48,839
Net movement in	funds	16	33,516	130,979	164,495	104,085
Reconciliation of	funds
Total funds brought	forward	16	422,674	523,713	946,387	842,302
Total funds carried forward		16	F456,190	5654,692	61,110,882	8946,387

						Notes	2023	2022
							F
Cash flows from operating	activities
Net movement in funds per statement			offinancial		activities		164,495	104,085
Adjustments for:
Interest receivable						4	(2,720)	(91)
Depreciation charges						13	2,539	1,342
Decrease / (increase) in	debtors						43,963	7,337
(Decrease) i increase in	creditors						(12,865)	(36,250)
Net cash (used in) / provided		by operating		activities			195,412	76,423
Cash flows from investing	activities
Interest receivable							2,720	91
Purchase oftangible fixed		assets					(4,785)	(4,422)
Net cash (used in) /provided		by investing		activities			(2,065)	(4,331)
Change in cash at bank in the		year					193,347	72,092
Cash at bank brought forward							926,042	853,950
Cash at bank carried forward							61,119,389	6926,042

				lcontd. ..
4.	Investment income			Unrestricted	Restricted	Total	Total
				Funds	Funds	2023	2022
	Bank interest			f2,720	FNil	f2,720	F91
	All ofthe f91 recognised	in 2022 was unrestricted fund income.
5.	Cost of raising funds			Direct	Support	Total	Total
				Costs	Costs	2023	2022
	Fundraising expenditure			f23,317	F(2,557)	f20,760	f11,429
	All ofthe f11,429 recognised		in 2022 was	charged to unrestricted funds.
6.	Cost ofcharitable activities			Direct	Support	Total	Total
				costs	costs	2023	2022
	Child support services			6984,044	f99,891	f1,083,935	f953,443
	Of the F953,443 expenditure recognised f651,330was charged to restricted funds.			in 2022, f302,113was charged		to unrestricted	funds and
7.	Analysis ofdirect costs			Raising	Charitable	Total	Total
				fundsf	activities	2023f	2022
	Wages and salaries				820,524	820,524	683,315
	Other direct costs			23,317	163,520	186,837	175,407
				f23,317	f984,044	f1,007,361	F858,722
8.	Analysis ofsupport costs			Raising	Charitable	Total	Total
				fundsf	activities	2023f	2022 f
	Wages and salaries						20,182
	Office costs			(2,557)	61,228	58,671	58,640
	Information technology				17,564	17,564	15,064
	Premises costs				9,317	9,317	222
	Governance costs (Note	9)			11,782	11,782	12,042
				F(2,557)	f99,891	f97,334	f106,150


9.	Governance	costs							Total	Total
									2023	2022
									6	6
	Accountancy	and other	fees						8,890	9,150
	Audit fees								2,892	2,892
									611L782	612,042
10.	Net income	for the year							2023	2022
	The net income for the year is stated after charging;
	Operating leases rentals								f45,357	643,091
	Depreciation	oftangible	fixed	assets					62,539	61,342
11.	Trustees remuneration		and	expenses
	During this year and the		previous		year, the Trustees		received	no remuneration	or benefits	in kind.
	Trustees were not reimbursed			any	expenses	during	the year	(2022: ENII).
12.	Staff costs								2023	2022


Staff c	osts				2023	2022
					6
Wages	and Salaries				740,685	637,392
Social security costs					60,879	48,776
Pension	costs				18,960	17,329
					6820,524	6703,497
					No.	No.
Average	number	ofemployees	based on full-time	equivalents	34	30

		FOR THE YEAR ENDED 31 MARCH lcontd. ..	2023
13.	Tangible fixed assets			Plant and
	Cost			Machinery f
	At 1 April 2022			21,886
	Additions			4,785
	Disposals
	At 31 March 2023			26,671
	Depreciation
	At 1 April 2022			18,806
	Charged in the year			2,539
	Elimination on disposals
	At 31 March 2023			21,345
	Net book value
	31 March 2023			f5,326
	31 March 2022			f'3,080
14.	Debtors		2023	2022f
	Trade debtors		16,912	70,453
	Prepayments and accrued income		14,680	5,102
			f31,592	f75,555
15.	Creditors —Amounts	falling due within one year	2023f	2022 f
	Trade creditors		9,009
	Accruals and deferred	income	33,485	54,436
	Other creditors		2,931	3,854
			f45,425	f58,290
	Deferred income analysis		2023	2022 ff
	As at 1 April 2022		43,683	65,258
	Additions during the year		30,785	43,683
	Amounts released to income		(43,683)	(65,258)
	As at 31 March 2023		f30,785	f43,683

Movement in funds					Transfers
		Brought	Incoming	Resources	Between	Carried
2023		Forward 5	Resources f	Expended 6	Funds 6	Forward 6
Restricted funds
Grief Support		89,773	82,250	75,777		96,246
Conferences/Consultation		144,394	351,552	120,916		375,030
Disabled Children		(18,562)			18,562
Macmillan Mitcham		17,562		24,977	7,415
Advocacy —Children's	Trust	36,489	14,000	51,756	1,267
Advocacy - Merton		86,558	89,000	112,138	(15,536)	47,884
Sutton Alliance (CAMHS) Young Victims ofCrime		(9,499) 4,663	34,500 32,000	15,499 21,644		9,502 15,019
Tenancy Support:
Jack Petchey		(774)			774
Lloyds Foundation		11,806	25,000	42,580	5,774
Merton		14,836		18,374	3,538
Children in Need		12,099	31,863	40,897		3,065
Global Make Some Noise		4,692		9,275	4,583
GLA Young Londoners		19,546	7,489	15,819		11,216
National Lottery		(8,715)	25,558	32,361	15,518
Helping Hands —Sutton
Transform		17,403				17,403
Advocacy Sutton Missing
Young People		54,194	58,744	103,168		9,770
Helping Hands —City Bridge
Trust		47,248	50,000	101,021	3,773
The Prudence Trust			102,850	43,065		59,785
EBSA			25,000	15,228		9,772
Wilson Wellbeing			12,250	15,421	3,171
Total restricted funds		523,713	942,056	859,916	48,839	654,692
Unrestricted funds
General		277,674	327,134	244,779	(48,839)	311,190
Designated Funds
Environmental and	health
and safety		90,000				90,000
Diversification of
fundraising		55,000				55,000
		422,674	327,134	244,779		456,190
Total funds		6946,387	61,269,190	61,104,695	fNil	f1,110,882

Comparative informatio	n for the	previous finan	cial year is se	t out in the foll	owing table:
					Transfers
		Bi'ought	Incoming	Resources	Between	Carried
2022		Forward f	Resources f	Expended f	Funds f.	Forward f
Restricted funds
Grief Support Conferences/Consultation		29,533 8,911	113,385 201,590	53,145 66,107		89,773 144,394
Disabled Children		31,008		49,570		(18,562)
Macmillan Mitcham		28,084		10,522		17,562
Advocacy —Children's Advocacy - Merton	Trust	21,740 70,464	30,000 57,500	15,251 41,406		36,489 86,558
Sutton Alliance (CAMHS) Young Victims ofCrime		21,758 (5,669)	34,500 34,667	65,757 24,335		(9,499) 4,663
Tenancy Support:
Jack Petchey Lloyds Foundation Merton		(774) 74,142	25,000 20,000	87,336 5,164		(774) 11,806 14,836
Children in Need		26,860	18,295	33,056		12,099
Global Make Some Noise		14,108		9,416		4,692
GLA Young Londoners National Lottery		23,700 37,504	42,443 50,237	46,597 96,456		19,546 (8,715)
Helping Hands —Sutton Transform		34,332		16,929		17,403
Advocacy Sutton Missing
Young People			77,725	23,531		54,194
Helping Hands —City Bridge
Trust			54,000	6,752		47,248
Total restricted funds		415,701	759,342	651,330		523,713
Unrestricted funds
General		281,601	309,615	313,542		277,674
Designated Funds
Environmental and health
and safety		90,000				90,000
Diversification of
fundraising		55,000				55,000
		426,601	309,615	313,542		422,674
Total funds		f842,302	f1,068,957	f964,872	fNil	f946387

		/co ntd. ..
Analysis	of net assets between funds	Unrestricted	Restricted	Total	Total
		Funds	Funds	Funds	Funds
2023		2023	2023 F	2023f	2022
Fixed assets		5,326		5,326	3,080
Current	assets	465,504	685,477	1,150,981	1,001,597
Current	liabilities	(14,640)	(30,785)	(45,425)	(58,290)
		f456,190	f654,692	F1,110,882	f946,387

Compar	ative information for th	e previous financial year is a	s follows:
		Unrestricted	Restricted	Total	Total
		Funds	Funds	Funds	Funds
2022		2022f	2022	2022f	2021 f
Fixed assets		3,080		3,080
Current	assets	434,201	567,396	1,001,597	937,727
Current	liabilities	(14,607)	(43,683)	(58,290)	(95,425)
		f422,674	F523,713	f946,387	F842,302

					2023f	2022 f
Within	one	year			40,021	42,485
Within	two	and	five	years	65,770	105,791
					f105,791	f148,276

Income from:		2023 f	2022 6
Donations and grants Donations		89,519	66,223
Investment income
Bank interest		2,720	91
Charitable activities
Grants and contracts		1,176,951	1,002,643
Total incoming resources		61,269,190	61,068,957
Expenditure on:
Direct costs
Wages		740,685	619,030
Social security		60,879	47,640
Pension		18,960	16,645
Telephone		7,637	7,400
Postage and stationery Recruitment and training		2,150 9,049	1,257 3,956
Subcontractors		103,274	65,673
Travel and subsistence		8,384	4,028
Consultation and fundraising		25,165	8,834
Books, publications and subscriptions		78	1,056
Support/children's groups		25,138	10,856
Equipment and equipment	hire	1,813	3,107
Repairs and cleaning		3,673	30,803
Depreciation		2,539	1,342
Bank charges		104	301
Insurance		6,623	5,309
Photocopying & Printing		728	1,688
Advertising		(9,518)	29,797
		1,007,361	858,722
Governance costs
Auditor's fees		2,892	2,892
Accountancy fees		8,890	9,150
		11,782	12,042

	FOR THE YEAR ENDED 31 lcontd. ..	MARCH 2023
		2023	2022
		F	E
Support costs
Wages			18,363
Social security			1,136
Pension			684
Rent		38,771	37,521
Rates and water		2,709	2,666
Insurance		173	160
Light and heat		6,439	3,061
Postage, stationery	and subscriptions	982	962
Marketing and fundraising		(2,557)	3,110
Professional fees		6,916	6,163
Travel and subsistence		1,929	1,914
Office cleaning		3,309	3,082
		58,671	78,822
Information technology
Computer expenses		17,564	15,064
Premises costs
Repairs and renewals		9,317	222
Total expenditure		1,104,695	964,872
Net income		6164,495	6104,085