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 servI￿s. This is evidenced by official feedback from service users.
anecdotal fe8dback re￿iVed from those within our communities and continued support from
fund8rs. We provided ServI￿S 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 senil￿S 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 Servi￿S. 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 ne￿OrkS, 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 OffI￿r
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 servI￿s.
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 eXperIen￿d 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.
servI￿s 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 ServI￿S 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
chIld￿n 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
prO￿dureS 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$ions relating to going concern
In auditing the financial statements, we have concluded that the trustees, use of the going concern basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, w8 have not identified any material uncertainties relating to events
or conditions that, individually or collectively, may cast significant doubl on the charitsble company's ability
lo continue as a going concern for a peri(Kl of at least t￿e1ve months from when the financial statements
are authorised for issue.
Our responsibilities and the responsibillties of thg trustees with respect to golng concern are described in
the relevant se¢tions of thls report.
Other Informatlon
The other informatlon comprises the information included in the annual report of the trustees, other than the
financial ststements and our auditor's report thereon. The trustegs are responsible for the other
information Contained within the annual report of the trustees. Our opinion on the financial statements does
not cover the other information and, except to the extent olherwise explicitly stated in our report. we do nol
express any form of assurance conclusion thereon. Our responsibility is to read the other information and,
in doing so. consider whether the other information is malerially inconsistent with the financial statements
or our knowledge obtained in the Course of the audil or olherwise appears to be materially misstated. If we
identify such material inconsistencies or apparent malerial misstatements, we are requir8d to determine
whether this gives rise to a material misstatement in the financial statements themselves. If, based on the
work we have performed, we conclude Ihal there is a material misstatement of this other information. we
are required to report that fact.
We have nothing to report in this regard.
Opinions on other matters pre$¢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.
AudIt0￿S 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 a￿a$.
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
InStan￿S 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 be￿een 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 a￿ordanCe 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 un￿StrICted 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- S￿tOn
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- Child￿n.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