JIGSAW4U UMITED (Operating as Jlgsaw4u) (Registered Charlty No 1109167) Company No: 5366329 (A company Ilmited by guarantee) TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Kingston Burrowes Audit Ltd 308 Ewell Road Surbiton Surrey KT6 7AL
JIGSAW4U LIMITED (Operating as Jlgsaw4u) {R8gistered Charlty No 1109167) Company No: 5366329 CONTENTS Page Chair of Trustees, Report Chief Executive Officer's Report Annual Report of the Truslees 5-17 Independent Auditor's Report 18-20 Statement of Financial Activities 21 Balanc8 Sheet 22 Cash Flow Statement 23 Notes to the Financial Statements 24-31
JIGSAW4U LIMITED Operatlng as Jigsaw4u Reglstered Charity No 1109167 Company No: 05366329 A Company limited by guarantee CHAIR OF TRUSTEES, REPORT FOR YEAR ENDED 31ST MARCH 2025 The Board of Trustees have great pleasure to present the annual r8POrt and financial statement for 2024 to 2025. We are proud that we can help, support and advise as many people as possible and during the year we have supported 10,507 individuals; provided 16,121 one-to-one sessions. and, delivered 1,623 group sessions. The year has been challenging for the charity sector due to financial funding pressures and the increased need for the services we provide. Despite this, Jigsau4u continues to provide high quality support to our beneficiaries. This is avidenced in the servic8S' Outcome reports that Jigsaw4u regularly produce and is testament that the work that the charity provides is essential to the children, young people, families, communities and the wider society in th8 South West London area. The intensive family approach of some of our services is pivotal to making cyclical improvements and changes to our beneficiaries, lives. Helping children and families is a passion for everyone associated with Jigsaw4u. Jigsaw4u provided a variety of services in 2024 to 2025, such as ber8av8ment. school-based wellbeing, depression and anxiety support and domestic abuse amongst others. We are proud to have run and managed 24 services in 2024 to 2025. Jigsaw4u's reputation is one of the highest level in the areas we provide servIs. This is evidenced by official feedback from service users. anecdotal fe8dback reiVed from those within our communities and continued support from fund8rs. We provided ServIS in the South West London Boroughs of Croydon, Kingston-upon- Thames, Merton, Richmond-upon-Thames, Sutton and Wandsworth. The staff at Jigsaw4u are truly incredible - they are committed, compassionate and professional, d81ivering a truly inspiring and safe service for young people and families. During 2024 to 2025 there were 128 volunteers who also gave up their time and contributed over 6,500 hours of their time to support Jigsaw4u. We are very grateful for their commitment, time and the selfless work they put into supporting our service users. This is of vitsl importance to the success of Jigsaw4u. We thank our Patron and Ambassadors who are pivotal to the charity, as they leverage support and inspire young people with their own personal joumeys - we are grat8ful for their commitment to Jigsaw4u. We do not take for granted the continued support of our funders, commissioners, donors, fundraisers, partners, local communities, suppliers, South West London communities, families past and present. busin8SS SUPPOrters and the previous service users who are now adults and wish to give back to Jigsaw4u. The support and goodwill that we receive is instrumental to Jigsaw4u's success. In these financial challenging times, we ar8 grateful for continued support and generosity. As a Board. we are determined to govern well and set the strategic direction of Jigsaw4u, I thank all the Trustees who give up their time voluntarily to make this happen. I would particularly like to thank Vice Chair Fraser Hyland, whose commitment and expertise will be greatly missed as his Trustee tenure will end late 2025. Our Trustees are experienced in financial management and reporting, HR, safeguarding, risk policy and governan and other general business management areas.
JIGSAW4U LIMrrED Operating as Jigsaw4u Registered Charity No 1109167 Company No: 05366329 A Company limited by guarantee CHAIR OF TRUSTEES, REPORT FOR YEAR ENDED 31ST MARCH 2025 Financial stability is a key focus for any charity Board, and for the 2024 to 2025 financial year, we are pleased to announce that our finances are in line with our budget. The budget set each year takes into account any external factors and risks. The vast majority of our spend is directly on services and the salaries of the team, with direct senilS to children, young people and families representing over 90% of our expenditure. The Board regularly reviews the future financial stsbility of the Charity, and we have created a stronger approach to Risk this year. Governan. Transparency, Trust, Ethics and Integrity are important to the Board, The Board meets 6 times a year and wi51 also hold exceptional meetings on key or urgent matters. Safeguarding is a key area where the Board has strong measures in plac8 and an appointed Trustee. Early in 2025 we reviewed our strategic objectives Plan. The Board works with the CEO and his team to deliver this and creates a vision for the fvture ensuring financial stability, sustainability and high quality and safe delivery serrfice. We viill continue to strive to ensure that the current high-quality and standing of our service delivery at Jigsaw4u is maintained. We will also ensure that the future of Jigsaw4u is strengthened so that W8 can continue to help and support as many children, young people and families as possible. Sarits Brucciani Chair of Trustees 22ThJ October 2025
JIGSAW4U LIMITED Operating as Jigsaw4u Registered Charity No 1109167 Company No: 05366329 A Company limited by guarantee CHIEF EXECUTIVE OFFICER'S REPORT FOR THE YEAR ENDED 31 MARCH 2025 Unsurprisingly, 2024 to 2025 was the busiest in Jigsaw4u's 28-year history, with our team supporting a record number of beneficiaries. Our wide range of specialist mental health and wellbeing services adapted to the challenges our communities have faced rising levels of suicide and self-ham, structural inequalities, the ernergen of Artificial Intelligence, crime and financial insecurity to name just a few. We were extremely proud to receive our first ever central government grant through the Department of Health and Social Care. and grateful to receive increased support from the South West London Integrated Care Board. These grants allowed us to expand key Jigsaw4u services across our six South West London Boroughs of Croydon, Kingston-upon-Thames, Merton, Richmond-upon-Thames, Sutton and Wandsworth. As a result, our team was able reach hundreds more children, young people, families and vulnerable adults, providing each with the high-level of care associated with Jigsaw4u. As well as maintaining'our core offer in 2024 to 2025, we launched three new ServiS. a counselling service for 8 to 18-year old children and young people in Kingston-upon-Thames and Richmond-upon-Thames', a peer support Servi for carers; and, a primary school based wellbeing service as part of the London Assembly Violence Reduction Unit's 'Talk Matters, initiative. These expansions were made possible through our excellent relationships with a variety of stakeholders, including local authorities, schools and mental health trusts. We thank them for their confidence in Jigsaw4u and recognising the rol8 of a charity such as ours in achieving the best outcomes for our communities. Beneficiaries have historically provided positive feedback around the added value elements of Jigsaw4u service provision. We have always sought to respond to this and expand our offer, and made great progress in this area during 2024 to 2025. As well as delivering a food bank and dothes bank, every individual accessing Jigsaw4u is offered opportunities through our Activities4u programme. Supplementing our support with real-world, horizon-broadening activities reduces social isolation, improves support neOrkS, sparks passion for lrfe and helps our beneficiaries overcome mental health and wellbeing difficultles long-term. Activities4u are fun and free one-off and regular events and workshops, including sports coaching, educational visits, arts days and cultural celebrations. We also offer our hugely popular annual seaside visits to Littlehampton (children), Brighton (young people) and Worthing (families). Jigsaw4u is ambitious for this service and we listen to service user feedback on what they would like to engage with we have some exciting plans for 2025 to 2026 which we look forward to sharing with you! Conversely. Jigsaw4u approach the next financial year with trepidation. As a charity which spends over 900/0 of our expenditure on staff salaries for direct S8rvic8 provision to our beneficiaries, we will be hit hard by the National Insurance increase. Simultaneously, we have been told to expect funding cuts from a range of key financial sources. We encounter huge demand for our core services, and we are committed to securing adequate resources to avoid waiting times and delays in receiving support. We firmly believe in our approach of professional services delivered in an accessible and non-clinical fomiat for those who need tham the most, and continue to build and develop year-on-year.
JIGSAW4U LIMITED Operating as Jlgsaw4u Registered Charlty No 1109167 Company No: 05366329 A Company limited by guarantee CHIEF EXECUTIVE OFFICER'S REPORT FOR THE YEAR ENDED 31 MARCH 2025 Increasing our funding allows us to support more individuals and, as mantioned, our incredible team supported a record number of beneficiaries between 2024 and 2025. While we are proud of statistics, they do not matter unless everyone we support receives the high-stsndard of personalised service Jigsaw4u is knovm for. We owe our success to our inspirational staff and volunteer team, who I thank ft)r their passion and dedication in achieving the best outcomes for our beneficiaries. Stephen Loizou Chief Executive Officer 22nd October 2025
JIGSAW4U LTD Operatlng as Jigsaw4u ANNUAL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 The Trustees who are also directors of the Charity for the purposes of the Companies Act 2006, present their report with the financial statements of the Charity for the year ended 31 March 2025. The Trustees have adopted the provisions of the Ststement of Recommended Practice (SORP) 'Accounting and Reporting by Charities, issued in January 2015. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company Number.. 5366329 (England and Wales) Registered Charity Number.. 1109167 CURRENT TRUSTEES (as of October 2025) Position Chair Name Santa Brucciani Dointment Dates Appointed December 2019, reappointed December 2022. Appointed January 2017, reappointed January 2020, rea ointed Februa 2023. ointed Ma 2023 Vice Chair Fraser Hyland Treasurer Secreta Trustee Trustee Trustee Jerem Vacant Emanuele Bormida Fleur Laffont Caroline Fox Beckwith ointed Ma ointed Ma ointed Ma 2023 2023 2024 Ap TRUSTEES WHO LEFT BETWEEN 2024 to 2025 PATRON Lord lain McNicol of West Kilbride REGISTERED OFFICE AND PRINCIPLE ADDRESS Jigsaw4u 40 Mill Green Road Mitcham CR4 4HY BANKER Barclays Plc. Bank Address: 6 Clarence Street, Kingston-upon-Thames, KT1 1 NY. Bank Account Type.. Barclays Business Current Account Bank Account Name: Jigsaw4u Ltd
JIGSAW4U LTD (Operating as Jigsaw4u) {Registered Charity No 1109167) Company No: 5366329 ANNUAL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 Icontd... AUDITOR Kingston Burrowes Accountants 308 Ewell Road Surbiton Surrey i(r6 7AL SENIOR LEADERSHIP TEAM Stephen Loizou: Chief Executive OffIr Wivienne Edkins: Director of Operations Macklin Doherty: Partnerships Manager COMMENCEMENT OF ACTIVITIES The company commenced trading on 20.4.2005 when it was granted charitabl8 Status and the net assets of the unincorporated charity Moving Forward Together (established 1997) were transferred to Jigsaw4u Limited. STRUCTURE, GOVERNANCE AND MANAGEMENT Governlng Document The organisation was registered as a charity on 26.4.1997 with a declaration of trust outlining the administration, objects and powers of the Charity. The objects were further modified by a deed of amendment, dated 29.4.1999. The Charity's Trustees who are also directors of Jigsaw4u Limited for the purposes of company law are responsible for the preparation of financial statements in accordance with the Companies Act 1985 and United Kingdom Accounting Standards. Recruitment and Appolntment of Trustees The Directors of the company are also charity Trustees for the purposes of charity law and under the company's Articles, known as members of the Board of Trustees. The Memorandum and Articles of Association were revised on 16.5.2016 in relation to th8 election process for Directorsrrrustees of the Charity. Only existing Directorsrrrustees have the power to appoint and reappoint TrusteeslDirectors. They may serve for 3-years and may then seek reelection for a further 3-years up to a maximum of 3 tenns of office {totsl of 9-years). There is also provision for TrusteeslDirectors to provide a further advisory role. Due to the nature of the Charity's work, focusing on supporting children and young people who have 8xperienced trauma, the Board of Trustees seeks to hear directly from the Charity's Young People Forum and any other users of the service as appropriate. It is intended, as far as possible to maintain a broad range of skills within the Board of Trustees, covering social services, local authority. management, financial and business skills. To this end, new Trustees are recruited from time to time to fill any gaps which develop due to resignations and retirements. No other outside party is entitled to appoint new Trustees. Trustees have been recruited through relevant websites and local networks.
JIGSAW4U LTD (Operating as Jigsaw4u) (Registered Charity No 1109167) Company No: 5366329 ANNUAL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 Icontd... All Trustees give their time freely and no Trustee remuneration, expenses or related party transactions were paid in the year, though Trustees are entitled and encouraged to claim expenses. Trustees are required to disclose relevant interests and register them with the Board and in accordance with Jigsaw4u's Policy withdraw from decisions where a conflict of interest arises. This is highlighted at the beginning of each Board meeting. Santa Brucciani has been Chair of Trustees since November 2023. Sarita has been a Trustee since Decernber 2019 and was previously the Board Secretary before assuming the Chair position. Sarita is a m8mb8r of the Association of Chairs. Induction and training of new Trustees Newly appointed trustees are provided with a Trustees. pad(, the Charity Commission guide 'The Essential Trustee., a copy of the Memorandum and Articles and the latest minutes of the Board of Trustees, financial report, annual report and strategic and operational plans. Trustees attend activities at the Jigsaw4u office and attend staff meetings. They are linked to another Trustee to provide mentoring as needed. They are encouraged to attend training provided for Trustees by South West London Volunteer Forums or delivered by specialist professional advisors where possible. The Chief Executive Officer circulates information about any training opportunities available for Trustees to attend as w811 as relevant information received from NCVO or local Volunteer Forums. Organisational Structure The Board of Trustees had a membership of 9 people at the end of March 2025. The Trustees for 2024 to 2025 have a wide range of skills and experience between them including senior management in the voluntary, Statutory and private sector, medical, equality and diversity issues, financial, human resources, marketing, fundraising and mentoring. The Board meets regularly at least five times per year and more frequently if required. Sub groups are set up as needed to progress specific pieces of work. Recommendations are reported to the full Board meeting for decision, The Board is responsible for the strategic direction and policy of the organisation and for robust govemance and rigorous financial management. The Chief Executive Officer is responsible for the implementation of the strategic direction, ensuring financial sustainability and representing the Charity to stakeholders, while upholding its mission and values. The Director of Operations holds the day-to-day responsibility for the operational management of the organisation. The Service Managers are responsiblè. for the day- to-day provision of servIs. We are very fortunate to have an exceptional staff team of 40 very experienced, skilled workers with a mixture of qualifications dependent on the roles undertaken. Qualifications include play therapy; integrative therapy,. social work: therapeutic counselling., parenting programmes; family therapy. and, advocacy.
JIGSAW4U LTD (Operating as Jigsaw4u) (Reglstered Charity No 1109167) Company No: 5366329 ANNUAL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 Icontd... Wider Network Jigsaw4u is based on the borders of the London Boroughs of Merton, Croydon and Sutton and provides services across these Boroughs, as well as Wandsworth, Kingston-Upon-Thames and Richmond-Upon-Thames. During 2024 to 2025, Jigsaw4u provided the following fonms of support: Pre and Post Bereavement Missing Young People Criminal and sexual exploitation School based mental health and wellbeing support Domestic abuse Advocacy for looked after children and young people. Independent Visiting for looked after children and young peop18 Young Victims of Crime Prisoners. Families Emotional Based School Avoidan Depression andlor anxiety Community wellbeing centre Individual and group parenting programmes Suicide Tenancy Support for care leavers Play Therapy for adopted children Play Therapy for children who have eXperIend domestic abuse Activities, events and excursions for beneficiaries Training and supporting volunteers to enhance service delivery Volunteers were recruited and trained to support the Independent Visiting service. the Helping Hands service. one off events., as well work within the office and help with fundraising. servIs supported children, young people and families through their experience of trauma or social and emotional difficulties. Jigsaw4u ensures that children and young people are able to express their feelings and that their views and needs are incorporated into decision making in their lives. Jigsaw4u have an established advisory group called the Young People's Panel. which ensures that young people views can help infom the Board. Jigsaw4u is grateful for the support it has ceiVed in the last 12-months from volunteers and advisors, Trustees, our Patron and ambassadors who have given freely of their time and skills. Businesses and individuals have also given their time, energy and skills, fundraising and supporting our work. They have helped us to increase our profile as well as donating funds. We are so grateful for every person's effort on behalf of Jigsaw4u. Further detsils of charitable activities carried out during the year and ongoing and new services can be found on the website. The website has greatly contributed to publicising and expanding our profile, together with the wider use of social media.
JIGSAW4U LTD {Operatlng as Jigsaw4u) (Reglstered Charity No 1109167) Company No: 5366329 ANNUAL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 Icontd... Rlsk Management The Trustee Board is committed to having a robust approach to the management of risk. As an organisation we aim to be ambitious whilst recognising that we work in a complex and ever- changing environment, so ambition must be rooted in realism and underpinned by strong values. Our top priorities are for the safety and well-being of services users, staff and volunteers. the quality and aGcessibility of our services; financial security and sustainability. and the probity and reputation of the organisation. To that end, the Board maintains a schedule of key risks (Governance,. Operational. Financial. Extemal. Compliance) and provides an assessment of their likelihood and impact, together with the actions taken or planned to mitigate the possible impact andlor likelihood. This schedule is reviewed at every Board meeting where scores may be adjusted and new actionslmitigations detennined. More strategically, the approach to risk management as a whole is reviewed in the context of the development, monitoring and implementation of the Board's Strategic Plan. The two key priority areas of ongoing Board attention to reduce the likelihood of an incident are: Issue Safeguardinglchild protection Incidenvfailure Mltl atln Actlons Key policies in place and regularly monitored . Annual safeguarding review Recruitment and vetting procedures Training for stsff and volunt8ers (induction and refreshers) Robust supervision and performance management procedures Regular reporting to Board Board Safeguarding Trustee with links to operational teams Regularly monitored Key Policies and controls in place (including Resenies Policy) External accounting support and audit services Cautious approach to annual budgeting Close Board monitoring of incomelexpenditure Focus on income generationldiversification - including contractslspot purchaselgrant fundingl sponsorshipl fundraising • Focus on value for money and cost management Following latest strategic review implementing more long-t8rm strategic approach to budgetlcontract renewal lupcoming opportunitieslcontingency planning Financial sustsinability
JIGSAW4U LTD (Operating as Jigsaw4u) (Registered Charity No 1109167) Company No: 5366329 ANNUAL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 Icontd... The cost-of-living crisis that has occurred across the country in th8 last couple of years hit those most vulnerable in society the hardest and has also increased challengesfaced bythe organisation. Throughout the year the Board continued to meet regularly, monitoring the situation closely and paying close attention to potential emerging risks as well as identifying new areas of activity for the Charity to support our service users. OBJECTIVES AND ACTIVITIES Objectlves and Aims The Charity's objectives are: "To relieve those childr8n, young people and adults who hav8 suffered sexual, physical, mental and emotional distress by the provision of care, guidance, advice, advocacy and counselling as well as the provision of advice and support for those responsib18 for the care of such persons." To relieve tl79 needs of socially or economically disadvantaged young persons and or those who are exclud8d, or in danger of being 8xcluded from school in particular by the provision of care advice, support and advocacy." Grant Making The Charity does not make any grants at present. Volunteers Jigsaw4u holds a Queen's award for the Voluntary Sector, the highest award given to UK charities to recognis8 outstanding work. Volunteers play a pivotal role within Jigsaw4u, providing independent visitors for children in care; befrienders for women who have 8xperienc8d domestic violence,. administration., as well as a range of practical tasks. The Charity has had a successful year in terms of building an effective team of 128 volunteers. ACHIEVEMENT AND PERFORMANCE Charitable Activlti8s Strapllne "Helping put the pieces back togetheff Mission Statement Jigsaw4u is a well-8Stablished community-based charity working with children, young people and families affected by complex social and emotional difficulties. "We work proactively to get children, young people and their families back on track by building positive relationships and empowering them to have a voice in their future. 10
JIGSAW4U LTD (Operating as Jigsaw4u) (Registered Charity No 1109167) Company No: 5366329 ANNUAL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 Icontd... Public Beneflt The Trustees have taken due regard to the Public Benefit Guidance published by the Charities Commission when planning and reviewing the charity's aims and objectives. Provision of family support is ensured by the charitable activities outlined below in Achievement and Performance section. Jigsaw4u continually assesses the needs of the children. young people and famiSies in the geographical areas covered by the organisation. A gap analysis of services needed by children and young people against services available was undertaken during the period. The analysis identified four key areas in which Jigsaw4u services could meet a need that would not be met otherwise. Funding will be sought to provide those ServIS needed as appropriate. The main activities are divided into the following areas: Pre and Post Bereavement - We support children, young people and families aff8cted by cancer, life limiting illness or bereavement by offering.. advic8 around understanding the illness and medical process; support around emotional and practical needs" and, opportunities to share experiences and celebrate the life of the person who has died. Home School Links - We provide primary and secondary schools with an on-site Specialist Support Practitioner to work with their students and parentslcarers on a one-to-one, group and drop-in basis. Support is bespoke and provides interventions to help students overcome social, emotional and behavioural barriers aff8Cting their learning and development. Missing Young People and Criminal Exploitation We provide independent return home interviews for all young people who have been reported missing from home or care both locally and out of borough if commissioned. We offer one-to-one support for young people to address issues such as peer pressure, child sexual exploitation, online safety or family conflict. Advocacy and Independent Visiting We support children in care and children who are working with social workers to speak out when professionals are making decisions about them. ensuring their voice is heard and is listened to. We also support volunteers who befriend young people in care, developing trusting relationships with young people designed to be long term and fun. Young Wictims of Crime - Headlight provides tailored victim support interventions for young people who have experienced crimes including GBHIABH, sexual assault and robbery, helping them overcome emotional trauma and increase their sense of safety. Additionally, we aim to break the victim-becomes-perpetrator cycle and reduce the vulnerability of young people with SEN. Helping Hands We support women and families who have 8xperienc8d domestic violence andlor abuse by training volunteers to befriend and support them. Our volunteers offer a range of emotional and practical services to help them overcome the effects of abuse and to empower them to make positive choices regarding their future. 11
JIGSAW4U LTD (Operating as Jigsaw4u) (Registered Charlty No 1109167) Company No: 5366329 ANNUAL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 Icontd... Llttle Hands - We provide Play Therapy and family support for children aged 5 to 10-years who have witnessed domestic abuse Emotional Based School Avoidance outreach interventions for children and young people whose school attendance has been impacted by emotional difficultie5 Piece of Mind therapeutic support for young people with a diagnosis or symptoms of depression andlor anxiety Vwilson Wellbeing Centre managing and delivering a full-time programme of wellbeing activities for the community, as well as a food bank. a clothes bank and a drop in service. Parent Child Game - Through our Sutton Alliance partnership, we provide a behavioral based parenting programme which involves both the parents and the child. We directly coach parents on how to interact differently with their child in order to decrease negative behaviors and increase cooperative behaviors. Suicide Support - The death of a parent, sibling or close friend through suicide can be one of life's most traumatic events. We offer support to families and professionals through: debri8f support; individual support; family sessions. group support," telephone advice,. and. emergency consultation for schools. Who's In Charge? We provide regular 9-week parenting groups for parentslcarers whose chIldn are perpetrating domestic abuse andlor violence to re-establish boundaries and reclaim control of their families. Groups are specifically tailored for parentslcarers of 8 to 12 year-old children and 13 to 17 year-old young people. Adoption Play Therapy - We have developed existing local authority partnerships to provide specialist, long-term play therapy for adopted children. Our Msc qualified and BAPT registered Play Therapists utilise DDP. Theraplay and family sessions to help children overcome development trauma, attachrnent disorder and other adoption related issues. Tenancy Support Service We work in partnership with statutory services to provide care leavers with intensive support, focused around housing and independence. Our staff help care leavers find and maintain appropriate accommodation and make successful transitions to independent living. Prisoners, Families - The Glasshouse Service provides holistic therapeutic support for children who have a parent or older sibling in prison. We help through a programme of one-t(Fone support for the young person, family work, group work and developing support networks to increase understanding of this complex situation. Activities4u - We provide a series of free one-off and regular events throughout the academic year and school holidays for our service users to benefit from, including.. sports coaching. computing, art, drama, parties. seaside trips. theme park visits, pantomimes, football matches, yoga for mums, and exhibitions. 12
JIGSAW4U LTD (Operatlng as Jigsaw4u) (Reglstered Charity No 1109167) Company No: 5366329 ANNUAL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 Icontd... In 2024 to 2025, Jigsaw4u supported 10,507 individuals; provided 16,121 one-to-one sessions; and, delivered 1,623 group sessions. The ethnicity of Jigsaw4u seNice users closely aligns with the demographics of the London Boroughs Jigsaw4u support. Each Servi has a range of targets set by commissioners and qualitative and quantitative evidence is provided to them to demonstrate outcomes and the impact of each project usually on a quarterly and annual basis. Staff use a variety of methods to assess impact. The accredited Outcomes Star method is the most commonly used to gain impact data, which has helped to provide evidence of the outcomes achieved with children and young people. Feedback from seniice users is vital and each project has a rnethod by which this is gained. Examples of impact inGlude: 98Q/o young people accessing Piece of Mind reported improved Feelings and Emotions on the 'My Mind, Outcomes Star 1000/0 parents accessing Helping Hands reported improved Support Networks on the 'Empowemient' Outcomes Star 92% Care Leavers accessing Tenancy Support Service reported improved feelings of Safety and Security on th8 'Teen' Outcomes Star 88 % children accessing Home School Linked reported improved Education and Leaming on the 'My Star, Outcomes Star Internal and External Factors The 3-year Strategic Business Plan (°The Plan.) continued to drive the work of Jigsaw4u with challenging targets for 2020 to 2023. The Strategic Business Plan for 2020 to 2023 was reviewed in January 2023 8nd a new 2023 to 2026 Strategic Business Plan was established (after the end of the 2022 to 2023 Financial year). South West London Boroughs continue to change their commissioning systems and this makes the tendering process more complex and competitive. Internal risks are minimised by rigorous govemance and financial management. There are comprehensive guidelines for all financial transactions, criteria and outcomes. An accountant supports the production of Financial Management Information to ensure that the accounts are accessible for the Trustees and understood by them. This has been the basis for more rigorous financial management. The Chief Executive Officer reports regularly to the Board on the progress of the organisation and consults with the Chair on issues that arise. Services report quarterly and annually on the progress of individual services against Servi delivery and financial targets. Policies and procedures are in place to cover all aspects of health and safety, safeguarding, equal opportunities, risk management, financial management, business continuity. environment and HR issues such as grievances and disciplinary procedures. The Board and Senior Management Team regularly review all policies. 13
JIGSAW4U LTD (Operating as Jigsaw4u) (Registered Charity No 1109167) Company No: 5366329 ANNUAL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 Icontd... Quality Assurance Jigsaw4u is an evidence-based organisation and uses the Outcome Stars and Strengths and Difficulties Questionnaire (double-sided version with impact supplement) (Goodman; 2005) as impact measurement methodology. This enables the organisation to continue to provide accurate and useful qualitative and quantitative information to commissioners. Jigsaw4u uses a number of processes to demonstrate that the organisation and its services have been quality assured. Jigsaw4u holds the Queen's Award for Voluntary Service, the highest award given to UK charities to recognise outstanding work. Experts in Volunteering Quality assurance is in place. Jigsaw4u were awarded London Youth Gold Quality Mark accreditation in June 2023 (having achieved Bronze then Silver in previous years). This quality mark is a quality assurance scheme for organisations delivering work with young people. It is accredited by City and Guilds and is nationally recognised by UK Youth. Previously Jigsaw4u held PQASSO quality assurance. The Board recognises the London Youth Gold Quality Mark as a more relevant assurance approach given the goals of Jigsaw4u. We are proud that Gold is only currently held by eleven organisations. All these processes ensure that the Jigsaw4u's systems are strengthened and high professional standards maintained. We have been well supported in these programmes by South West London voluntary sector councils. Some services are also reviewed as part of external inspection agencies such as OFSTED. The Advocacy service was highlighted in Merton's OFSTED inspection. (Excerpt. There is a good use of advocacy for disabled children and children and young people subject to child protection prOdureS enabling careful consideration of their voices within planning. Children's wishes and feelings are strongly heard and clearly reflected in practice..). FINANCIAL REVIEW Treasurer's Statement The 2024 to 2025 financial year saw a substantial increase in income from donations and grants to £1.53 million. This was well ahead of both budget and an increase in planned expenditure, following the success of fundraising the previous year. Expenditure of £1.38 million was almost £300,000 ahead of the 2023 to 2P24 financial year. We were able to incr8ase staff numbers, leading directly to more individuals being able to access our services. Jigsaw4u generated a surplus of over £153,000, which has been added to reserv8s ahead of what we believe will be a much more challenging year for generating incom8 in the 2025 to 2026 financial year. Jigsaw4u did not have to call upon its reserves during the 2024 to 2025 financial year because it maintained its strong relationships with its primary funders, its medium-term contracts and made a constant effort to identify and generate new sources of income. 14
JIGSAW4U LTD (Operatlng as Jlgsaw4u) {Reglstered Charlty No 1109167) Company No: 5366329 ANNUAL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 Icontd... Despite these efforts. Jigsaw4u is keenly aware of more difficult times ahead for both fundraising and the ability of local authorities to support our services due to intense financial pressures. The Trustees are keen to maintain reserves to mitigate these expected financial pressures. Reserves Policy Jigsaw4u's reserves policy has remained unchanged in 2024 to 2025, with the objective of having between 12 and 17 weeks of expenditure as unrestricted free cash available for unseen and emergency spending. Retaining a workable resenie is a key risk mitigation strategy and the reserves policy is reviewed at least once a year to ensure it matches our risk profile and risk appetite. As at 31st March 2025, the charity had reserves greater than indicated by its policy. Total free reserves (less fixed assets and designated funds) were £589,768, equivalent to 22 weeks of 2024 to 2025 expenditure. However, the Trustees approved a budget with a substantial deficit for 2025 to 2026 which brought the frea reserves back to the tsrget range. With the increase in scale of th8 charity's activities and cash reserves in recent years, the Trustees instigated an investment policy in early 2024 to enhance the financial returns from these reserves. The policy d08s not seek to take any capital risk however and an investment was made into the COIF Charities Deposit Fund, which generates a higher return than Jigsaw4u could achieve from its own banking relationships. Principle Funding Sources Jigsaw4u services have a range of funders, including the London Boroughs of Sutton and Merton, schools in Croydon, Merton and Sutton, TNLCF, The Mercers, Company, The Taylor Family Foundation, The Pruden Trust and South West London Integrated Care Board. Regular funding applications have been made to ensure that current activities continue. THE FUTURE Jigsaw4u has a three-year strategic business plan from 2020 to 2023. The 2020 to 2023 plan has been developed with input from young people. Servi users, staff, stakeholders and Trustees. The plan has been reviewed and an updated Strategic Business Plan for 2023 to 2026 has been established (after the end of the 2022 to 2023 financial year). The new plan builds on the 2020 to 2023 strategic business plan and aims to support the key priorities of the organisation and ensure that we continue to reflect the evolving needs of the community and service users; continue to provide the high quality of support to service users and are resilient to manage the challenges expected in the years ahead. 15
JIGSAW4U LTD (Operating as Jigsaw4u) (Reglstered Charity No 1109167) Company No: 5366329 ANNUAL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 Icontd... Business objectives for 2023 to 2026 included: Continuation of all current services and maintaining consistently high professional standards Provide ongoing professional training and development for staff Raise our national profile by applying for national awards Increase the number of applications to charitable trusts Increase our geographical spread across South West London and the number of children, young people and families receiving our services Review and update our marketing strategy Reduce isolation of our service users by providing more tripslactivities Ensure our seniices reflect needs of our users by continuing to ensure effective feedback mechanisms Increase income from fundraising and donations Further consideration of development of a Iraining and consultancy service Improve our long-t8rm financial health by sustaining unr8Strict8d reserves at the approved level (3-months operating costs) Develop Senior Leadership Team to reflect and sustain growth and development Affiliate with BACP or other accredited bodies to validate our work Improved access to services (e.g. satellite base in Kingston-Upon-Thames) STATEMENT OF TRUSTEES RESPONSIBILITIES The Trustees (who are also the directors of Jigsaw4u Ltd for the purposes of company law) are responsible for preparing the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law require5 the trustees to prepare financial statements for each financial year. which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources. including the income and expenditure, of the charitable company for that period. In preparing those ststements, the Trustees are required to". Select suitable accounting policies and then apply them consistently, Observe the methods and principles in the Charity SORP Make judgements and estimates that are reasonable and prudent Prepare the financial statements on the going concem basis unles5 It is inappropriate to presume that the charitable company will continue in business. The Trustees are responsible for keeping proper accounting records. which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 16
JIGSAW4U LTD (Operating as Jigsaw4u) (Registered Charity No 1109167) Company No: 5366329 ANNUAL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 Icontd... This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. AUDITORS The Board will make a recommendation for appointment of auditors for the year ending 31$t March 2026 at the forthcoming Annual General Meeting. ON BEHALF OF THE BOARD.. Sarita Brucciani Chair of Trustees 22nd October 2025 17
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF JIGSAW4U LIMITED (Operating as Jigsaw4U} IA company limited by guarantee) Opinlon We have audited the financial statements of Jigsaw4U Limited Ilhe 'charitable company'l for the year ended 31 March 2025 which comprise Ihe Slatement of Financial Activities, the Balance Sheet. the Cash Flow Statement and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Slandard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland {Uniled Kingdom Generally Accepted Accounting Praclicel. In our opinion the financial stal8menls'. give a true and fair view of the state of the charitable company's affairs as 8t 31 March 2025, and of ils incoming resources arbd application ol resources, including its income and expenditure, for the year then ended., have been properly prepared in accordance wilh United Kingdom Generally Accept8d Accounting Practice,. and have been prepared in accordance with the requirements of the Companigs Act 2006. Basis for opinion We conducted our audit in accordance with International Standards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilities under those stsndards are further described in the Auditorfs responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the elhical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard. and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate lo provide a basis for our opinion. Con¢lu$ions relating to going concern In auditing the financial statements, we have concluded that the trustees, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, w8 have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubl on the charitsble company's ability lo continue as a going concern for a peri(Kl of at least te1ve months from when the financial statements are authorised for issue. Our responsibilities and the responsibillties of thg trustees with respect to golng concern are described in the relevant se¢tions of thls report. Other Informatlon The other informatlon comprises the information included in the annual report of the trustees, other than the financial ststements and our auditor's report thereon. The trustegs are responsible for the other information Contained within the annual report of the trustees. Our opinion on the financial statements does not cover the other information and, except to the extent olherwise explicitly stated in our report. we do nol express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so. consider whether the other information is malerially inconsistent with the financial statements or our knowledge obtained in the Course of the audil or olherwise appears to be materially misstated. If we identify such material inconsistencies or apparent malerial misstatements, we are requir8d to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude Ihal there is a material misstatement of this other information. we are required to report that fact. We have nothing to report in this regard. Opinions on other matters pre$¢rlbed by the Companlos A¢t 2006 In our opinion. based on the work undertaken in the course of the audit: the information given in the trustees, report lincorporaling the directors, report) for the financial year for which the financial statements are prepared is consistent with the financial statgments., and the directors, report has been prepared in accordance with applicable legal requirements. 18
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF JIGSAW4U LIMITED (Operating as Jigsaw4U) (A company limited by guarantee) Matters on which we are required to report by exceptlon In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstaternents in the directors, report. We have nothing lo report in respect of the following matters in relation to which the Companies Act 2006 requires us to report lo you if, in our opinion. adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us.. or the financial statements are not in agreement with the accounting records and returns. or certain disclosures of directors, remuneration specified by law are not m8de', or we have not received all the information and explanations we require for our audit., or the trustees were not entitled to prepare the financial slalemenls in accordance with the small companies, regime and take advantage of the small companies, exemptions in preparing the directors, report and from the requirement lo prepare a strategic report. Responsibilitigs of trustees As explained more fully in the Iruslees, responsibilities statement, set out on page5 16-17, the trustees (who are also the directors of the charitable company for the purposes of ¢ompany lawl are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view. and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatem8nt. whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continu8 as a going concern, disclosing. as applicable, matters related to going concem and using the going concern basis of accounting unless the Iruslees either intend lo liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. AudIt0S rosponsibilities for the audit of the financlal statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misslalemenl, whether due lo fraud or error, and 10 155ue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always delect a material misstatement when it exists. Misstatements Can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected lo influence the economic decisions of users taken on the basis of these financial statements. Irregularib'es. including fraud, are instan$ of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material Tnisslatemenls in respect of irregularities. including fraud. The speciffic procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud is detailed below= Enquiry of management and those charged with governance about actual and potential litigation or claims and the identification of non-compliance with law5 and regulations. Reviewing minutes of meetings of Ihose charged with govemance. Reviewing financial statement disclosures and testing lo supporting documentation to assess compliance with applicable laws and regulations. Auditing the risk of management override of controis. induding testing journal entries and other adjustments for appropriateness.. assessing whether the judgements made in making accounting estimates ar8 indicative of a potential bias- and evaluats'ng the business rationale of any significant transactions that are unusual or outside the normal course of business. Performing analytical procedures to identify any unusual or unexpected relalionships thal may indicate risks of material misstatement due to fraud. Professional scepticism in ¢ourse of the audil and with audit sampling in rnalerial audit aa$. 19
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF JIGSAW4U LIMITED (Operating as Jigsaw4U) (A company limited by guarantee) Auditorfs responslbllltles for the audit of the flnan¢ial statements . .ICont'd Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, induding those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial slaternents, as we will be less likely lo become aware of InStanS of non-compliance. The risk is also greater regarding irregularitses occurring due to fraud rather than error, as fraud involves intentional concealment. forgery, collusion. omission or misrepresentation. A frjrther description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at= www.frc.org.uklauditorsresponsibilities. This description fonms part of our auditorfs report. Use of our report This report is made solely to the charitable company's members, as a body. in accordance with Chapter 3 of Part 16 of the Cornpanies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required lo slate to them in an auditorfs report and for no other purpose. To Ihe fullest extent pemiitted by law. we do not acc8Pt or assume responsibilrty to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed. Kevin Fisher BA FCA CTA (Senior Statutory Auditor) For and on behalf of Kingston Burrowes Audit Ltd 308 Ewell Road Surbiton Surrey KT6 7AL io rltxEMk* 2025 20
JIGSAW4U LIMITED (Operating as Jigsaw4u) IA company Ilmlted by guarantee) STATEMENT OF FINANCIAL ACTIVITIES Ilncorporating Income and Expenditure Account) FOR THE YEAR ENDED 31 MARCH 2025 Unrestricted Restricted Funds Funds Total 2025 Total 2024 Notes Income from: Donations and gr8nts Charitable activities Investments 109.279 293.110 47,666 20,341 1.068,249 129.620 1.361.359 47.666 168,321 1,125.634 18,560 Total 450.055 1.088.590 1.538,645 1.312.515 Expenditure on: Raising funds Charitable activities 5,638 317,106 548 1,061,536 6,186 1,378.642 2,139 1,085.917 Total 322,744 1,062,084 1,384,828 1.088.056 Net lexpenditure)lincome Transfers beeen funds 10 127,311 26,506 153,817 224,459 Net movement in funds 16 127.311 26,506 153,817 224,459 Reconclllatlon of funds Total funds brought forward 16 610,196 725.145 1,335.341 1,110.882 Total funds ¢arrled forward 16 £737,507 £751,651 £1.489.158 £1,335,341 All income and expenditure derives from continuing activities. The slatement of financial activities includes all gains and losses recognised during the year. The notes fom part of these financial ststements. 21
JIGSAW4U LIMITED {Op8ratlng as Jigsaw4u) (A company Ilmlted by guarantee) BALANCE SHEEr AS AT 31 MARCH 2025 2025 2024 Notes FIXED ASSETS Tangible assets 13 17,739 3,711 CURREW ASSETS Debtors Cash at bank and in hand 14 45.467 1.545.651 15.086 1,368,849 1,591,118 1,383,935 CREDITORS.. Amounts falling due within one year 15 119,699 52,305 NET CURRENT ASSETS 1,471.419 1,331.630 NET ASSETS 17 £1,489,158 £1,335,341 FUNDS Unrestricted Restricted 16 16 737,507 751,651 610,196 725,145 £1,489,158 £1,335,341 The financial ststements have been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006. The financial statements were approved and authorised for issue by the Trustees on and signed on its behalf by.. 10 2025 Sarita Brucciani Chair of Trustees The notes form part of the financial statements. 22
JIGSAW4U LIMITED {Operatlng as Jlgsaw4u) (A company Ilmfted by guarantaol CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2025 Notes 2025 2024 Cash flows from operatlng activities Net movement in funds per ststement of financial activities Adjustments for.. Interest receivable Depreciation charges Decrease I lincreasel in debtors {Decreasel l increasa in creditors 153,817 224.459 147,666) 15,212 130,3811 67,394 (18.560} 2,215 16.506 6,880 13 Net cash (used In) /provided by operating a¢tlvltles 158,376 231.500 Cash flows from Investing activities Interest receivable Purchase of tangible fixed assets 47,666 129,2401 18.560 1600) Net cash (usod In) /pmvided by investlng actlvlues 18,426 17,960 Change in cash at bank In the y•ar 176,802 249,460 Cash at bank brought fomard 1,368,849 1,119,389 Cash at bank carried forward £1,545,651 £1,368,849 The notes fom part of these financial statements. 23
JIGSAW4U LIMITED (Operatlng as Jigsaw4u) IA company Ilmit•d by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES 1.1 Basls of proparation of flnanclal statements The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Slatem8nt of Recommended Practice applicabl8 to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) issued in October 2019 as il applies from 1 January 2019. the Financial Reporting St8ndsrd applicable in the United Kingdom and Republic of Ireland IFRS 102}. the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Practlce. The financial statements are prepared on a going concern basis and und8r the historical cost convention. The signiflcant accounting policies applied in the preparation of these financial statements arg set out below. These policies have been consistently applied to all years presented unless otherwise stated. 1.2 Company status The Company is a private company limited by guarantee, incorporated In Great Britsin and registered in England and Wales. The members of the Company are the Trustees named on page 4. In the event of the Company being wound up, the liability in respect of the guarantee is limited to £10 per member of the Company. The r8gisler8d office of the Company is given in the Reference and Administrative Details of the Annual Report of the TNst88s. 1.3 Income recognition Items of income are recognised in the financial slalemenls when all of the following criteria are mgt: The charity has entitlement lo the funds; any performance conditions have been mel or are fully within the control of the charity- there Is sufflcient certainty that receipt of the income is considered probable., and the amount can be measured reliably. 1.4 Expenditurg recognition Expendlture is r8cognised once there is a legal or constructlve obllgation to make payment to a third paty, It Is probable that settlement will be required and the amount can be measured reliably. Expenditure includes those costs of a direct nature which can be allocated lo a specffic activity. It also includ8s indirect costs, including govemance Costs that do not relate to a speciffc aclivity but are necessary to support those activllles. For the purposes of the statutory accounts, all direct and support costs are attributed to the single activity of chlld support seNices. 1.5 Fund accounting Unrestricted general funds are freely available for use in furtherance of the objects of the charity and which have not been designated for specific purposes. Designaled funds are unrestricted funds set aside by the Iruslees for particular purposes. Restrlcted funds are funds which can only be used in aordanCe with spe¢ifi¢ restrictions imposed by Ihe donor or which have been raised for a parbcular purpose. 24
JIGSAW4U LIMITED (Operating as Jigsaw4u) (A company limited by guarantso) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Icontd... 1.6 Tanglble fixed assets and depreciation Tangible assets costing more than £500 are ¢apitalised. Depreciation is provided so as lo write off the cost of each asset over its estimated useful life at the following annual rates: Computer equlpment 50010 straighl line Office equipment 25 /0 Straight line 1.7 Leasos Operatlng lease rentals are charged to the Statemenl of Financial Activities on a straighl Ilne basis over the period of the lease. 1.8 Pension Costs The Charity operates a defined contribution pension scheme for the benefit of its employee5. Contributions are charged lo the Statement of Financial Activities in the year to which they relate. 1.9 Debtors and credltors Debtors and creditors with no slated interest rale and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the Statement of Financial Activities. Donations and grants Unrestricted Restricted Funds Funds Total 2025 Total 2024 Donations Grants 108,928 351 20.341 129.269 351 167.107 1,214 £109,279 £20,341 £129,620 £168,321 Of the £168,321 recognised in 2024. £127.996 was unStrICted fund income and £40,325 was restricted fund income. Incomo from charitable actlvltles Unrostrlcted Restricted Funds Funds Total 2025 Total 2024 Grants and Contracts Department of Health and Social Care London Borough of Sutton Conferenceslconsultations Sutton Alliance Advocacy EBSA Talk Matters London Borough of Merton Advocacy Conferenc8slConsullations Prudence Trust National Lottery Companies and Trusts 68,698 68,698 16.502 34,500 136,570 12,500 75,158 95,024 75,158 95,024 37.917 37,917 87,400 200 105,448 54,327 544,077 87,400 200 105,448 54,327 837,187 77,385 103,378 52,257 689,642 293,110 £293.110 £1,068,249 £1,361,359 £1.125.634 Of the £1,125,634 recognised in 2024, £270,093 was unrestricted fund income and £855,541 was restricted fund income. 25
JIGSAW4U LIMITED (Operating as Jlgsaw4u) IA company Ilmfted by guarantoel NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Iconld... Investment income Unrestricted Restricted Funds Funds Total 2025 Total 2024 Bank Inte$t £47.666 £Nil £47,666 £18,560 AJI of the £18,560 recognised in 2024 was unrestricted fund income. Cost of raising funds Dlrect Costs Support Costs Total 2025 Totsl 2024 Fundraising expenditure £548 £5,638 £6,186 £2.139 All of the £2,139 recognised in 2024, £257 was charged lo unrestricted funds and £1.882 was charged to restricted funds. Cost of charitable activltles Direct ¢osts Support costs Total 2025 Total 2024 Child support services £1,269,244 £109.398 £1,378,642 £1,085,917 Of the ££1,085,917 expenditure recognised in 2024, £262,386 was charged to unrestricted funds and £823,531 was charged to restiicted funds. Anatysis of dlre¢t cost5 Raising funds Charitable activlties Total 2025 Total 2024 Wages and salaries Other direct $tS 1,031,907 237,337 1,031,907 237,885 825,812 159,691 548 £548 £1.269,244 £1,269,792 £985,503 Analysis of support costs Ralslng fvnds Charitable activities Total 2025 Total 2024 Wages and salaries Office costs Information t8chnology Premises costs Governanc8 Costs (Note 9} 3,060 79,219 13,949 846 12,324 3,060 84,857 13,949 846 12,324 5,638 63,461 10,523 16,831 11,738 £5,638 £109,398 £115,036 £102,553 26
JIGSAW4U LIMITED (Operating as Jigsaw4u) (A company limitod by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Icontd... Governance costs Total 2025 Total 2024 Accountancy and other fees Audit fees 9,360 2,964 9,238 2,500 £12,324 £11,738 10. Net income for the year 2025 2024 The net income for the year is stalgd after charging: Operating leases rentals Depreciation of tsngible fixed assets £41,271 £15,212 £40,021 £2,215 11. Tru5tg05 remunerallon and oxpenses During this year and Ihe previous year, the Trustees received no remuneration or benefits in kind. Trustees were not reimbursed any expenses during the year (2024 . £Nil)- 12. Staff ¢osts 2025 2024 Wages and Salaries Social security costs Pension costs 929,990 75.269 29,708 749,405 58,375 18,032 £1,034,967 £825.812 No. No. Average number of employees based on fulp-time equivalents 33 28 Average number of employees during the year was 40 (2024 33). The staff costs include compensation paid to one employee on termination of £4,875 and redundancy payment to one employee of £2,788. The number of employees whose annual remuneration was more than £60,000 is as follows- 2025 Number 2024 Number £60,000 - £70,000 The total employee benefits received by key management amounted to £132.371 (2024 .. £95,1571- Under FRS 102 employee benefits include gross pay. benefits in kind, employer's national insurance and employer's pension costs. 27
JIGSAW4U LIMITED (Operating as Jlgsaw4u) (A company limlted by guarant881 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Icontd... 13. Tanglblo fixed assets Plant and Machinery Cost At l April 2024 Additions Disposals 27,271 29,240 Al 31 March 2025 56,511 Depreciation At 1 April 2024 Charged in the year Elimination on disposals 23,560 15,212 Al 31 March 2025 38,772 Net book value 31 March 2025 £17,739 31 March 2024 £3,711 14. Debtors 2025 2024 Trade debtors Prepayments and accrued income 27,361 18,106 4,313 10,773 £45,467 £15,086 15. Credltors- Amounts falling due wlthln one year 2025 2024 Trade creditors Accruals and defgrred income Other Creditors 6,708 107,210 5,781 9,865 40,413 2,027 £119.699 £52,305 Deferred income analysis 2025 2024 ££ As at 1 April 2024 Additions during the year Amounts released to incom 30,931 103,210 130,9311 30,785 30,931 (30.7851 As at 31 March 2025 £1D3,210 £30,931 Deferred income Df £103,210 12024 £30.9311 included above relates to grant income received during the year bul relating to future accounting perithjs. 28
JIGSAW4U LIMITED (Operating as Jigsaw4u) (A ¢ompany limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Icontd... 16. Movement in funds Transfers Between Funds Brought Forward Incomlng Resources Resources Expended Carrled Forward 2025 Restrfcted funds Grief Support Confer8nceslConsultation Advocacy- Merton Sutton Alliance Helping Hands- StOn Transfomiiyoung Victims of crime Achieving for Children Children in Need Nalional Lollery Helping Hands- Sutton Transform Advocacy Sutton Missing Young People Helping Hands- City Bridge Trust The Prudence Trust DHSC Wilson Wellbeing 91,520 443.453 2,255 60,000 266,558 129,514 75,158 63,080 200,948 127.054 83,527 88,440 486,927 4,715 {22,1361 8,369 40,000 51.693 17,403 5,710 38,863 43,468 54.327 15,282 46.620 38,865 23.581 818 26,361 3.970 10,899 17,403 {17,4031 84,839 95.674 100,515 79,998 2,661 68,145 57,632 105,448 68,698 53,250 38,734 187,360 67,149 41.257 21,559 13,767 1,549 11,993 Total restrl¢ted funds 725.145 1.088,590 1,062,084 751,651 Unrostricled funds General Designated Funds Environmentsl and health and safety Diversification of fundraising 465.196 450,055 322,744 592,507 90.000 90,000 55,000 55,000 610,196 450.055 322.744 737,507 Total funds £1,335,341 £1.538.645 £1,384,828 £Nil £1,489,158 The purpose of each restricted fund is set out in the Annual Report of the Trustees. 29
JIGSAW4U LIMITED (Operating as Jlgsaw4u) IA cornpany Ilmlted by guaranto0) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Iconld... 16. Movement in funds Comparative information for the previous financial year is set out in the following table: Transfers 8•tween Fund$ Brought Incoming Resources Forward Resources Expended Carried For4vard 2024 Restricted funds Grlef Support Conferenceslconsultation Advocacy- Childn.5 Trust Advocacy- Merton Sutton Alliance ICAMHSI Young Victims of Crime Tenancy Support: Lloyds Foundation Children in Need GLA Young Londoners National Lotlery Helping Hands- Sutton Transfomi Advocacy Sutton Missing Young People Helping Hands- City Bridge Trust The Prudence Trust EBSA Wilson Wellbeing 96,246 375,030 58,875 257,114 63,601 89,127 5,573 128,200 52,076 104,496 91,520 443,453 (99.564} 5.573 47.884 9,502 15,019 82,571 34,500 32.000 2,255 8,074 57,477 2,488 30,458 14,475 41,358 2.488 3,065 11,216 31,363 3,970 3,259 52,257 10,899 17.403 17,403 9,770 136.570 61.501 84,839 56,698 103.378 12.500 38,040 54,037 95,018 25.390 57,615 2.661 68.145 59,785 9,772 3,118 19,575 Total restrlcted funds 654.692 895,866 825,413 725.145 Unrestrlcted funds General Designated Funds Environmental and health and safety Diversification of fundraising 311,190 416,649 262.643 465.196 90.000 90,000 55.000 55.000 456,190 416,649 262,643 610,196 Total funds £1,110,882 £1.312,515 £1.088.056 £Nil £1,335,341 The purpose of each restricted fund is set out in the Annual Report of the Trustee5. 30
JIGSAW4U LIMITED (Operatlng as Jlgsaw4u) (A company limitod by guaranto0) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Iconld... 17. Analysls of net asset5 between funds Unrestricted Restricted Funds Funds 2025 2025 Total Funds 2025 Total Funds 2024 2025 Fixed assets Current assets Current liabilities 17.739 736,257 116,489) 17,739 3,711 854,861 1.591,118 1.383,935 1103,210) 1119,699} 152,305) £737,507 £751,651 £1,489,158 £1,335,341 Comparative information for the previous financial year is as follows- Unre$trl¢ted Re$tri¢ted Funds Funds 2024 2024 Total Fund$ 2024 Total Funds 2023 2024 Fixed assets Current assets Current liabilities 3,711 627,859 (21,374) 3,711 756,076 1,383,935 130,9311 152,3051 5,326 1.150.981 145,4251 £610,196 £725,145 £1,335,341 £1,110,882 18. Operatlng Lèaso commitments The total future minimum leas8 paymènts due under non-cancellable operating leases are as follows.. 2025 2024 Within one year Within and five years 24,500 41,270 24.500 £24,500 £65,770 The operating18ase rental expense for the year was £41,271 12024 '. £40,021). 19. Taxatlon As a registered charity, Jigsaw4u Limited is exempt from laxatSon under Part 11 of the Corporation Tax Act 2010 and S8clion 256 of the Taxation of Chargeable Gains Act 1992. 20. Contingent Assetg Total grant funding awarded as at 31 March 2025 bul not yet received and recognised as income due to the recognition criteria not being mel amounts lo £339.500. 31
JIGSAW4U LIMITED (Operating as Jigsaw4u) (A company limited by guaranto01 DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 In¢ome from: 2025 2024 Oonations and grants Donations 129,620 16B,321 Investrnent Incomo Bank interest 47,666 18,560 Charitable actlvltles Grants and contracts 1,361 ,359 1,125,634 Total incoming resour¢e$ £1,538.645 £1.312,515 Expenditure on: Direct costs Wages Social security Pension Telephone Postage and stationery Recruitment and training Subconlractors Travel and subslstencg Consultation and fundraising Books, publications and subscriptions Supportjchildren's groups Equipment and equipment hire Repairs and deaning Depreciation Bank charges Insurance Photocopying & Printing 927,075 75,124 29,708 9,373 1,504 14,557 162,448 4,326 1.619 749,405 58,375 18,032 6.818 1,307 9,006 106,169 5,592 2,679 433 18,156 1,321 3.154 2,215 121 2,103 617 24,808 1,804 2,005 15.212 138 91 £1,269,792 985,503 Governance costs Auditor's fees Accountancy fees 2,964 9,360 2,500 9,238 12,324 11.738 The page does not form part of the statutory financial statements
JIGSAW4U LIMITED (Operating as Jigsaw4u) (A company limitèd by guaranteel DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 Iconld... 2025 2024 Support costs Wages Social security Rent Rates and water Insurance Light and heat Postage, stationery and subscriptions Marketing and fundraislng Professional fees Travel and subslstence Office cleaning Bad debts 2,915 145 52,373 3,365 6,051 4,618 1,981 5,638 4.242 763 3,591 570 43.542 3,197 3,532 4,884 1.537 257 2,584 1,042 2,886 86,252 63.461 Information technology Computer expenses 13,949 10,523 Premises costs Repairs and renewals 2,511 16.831 Total expendttvre 1,384,828 1,088.056 Net Incomo £153,817 £224,459 The page does not form part of the statutory financial ststements