**Company registered number 4278920 Registered charity number 1113759**
## **Jigsaw Visitors Centre**
## **Financial Statements**
**for the year ended 31st March 2025**
## **Jigsaw Visitors Centre**
## **Report of the trustees for the year ended 31 March 2025**
The trustees present their report and unaudited financial statements for the year ended 31[st] March 2025.
## **Reference and Administrative Information**
Charity name
Jigsaw Visitors Centre
Charity Registration Number 1113759
Company Registration Number
4278920
Registered Office
HMP Leeds 2 Gloucester Terrace Leeds LS12 2TJ
## **Trustees**
Neil Clephan Chair Helen Parkinson Treasurer Guy Hill Philip Turnpenney Simon Sandison
## **Company Secretary**
Simon Sandison
## **Principal staff**
Lee Stephenson – Project Director
## **Independent Examiner**
Paul Cowham FCA DChA Withington Works Withington Baths 30 Burton Road Manchester, M20 3EB
## **Bankers**
Unity Trust Bank plc 9 Brindley Place Birmingham B1 2HB
1
**Jigsaw Visitors Centre**
## **Report of the trustees for the year ended 31 March 2025**
## **Objectives and activities**
## **The charity’s objects (“Objects”) are specifically restricted to the following:**
- a) The relief of poverty, hardship and distress among partners, families, children and dependents of persons who have suffered a legal restriction of their liberty and who are detained at HM Prison, Leeds, or are otherwise involved in the justice system, such as other HM Prisons and the probation service;
- b) To relieve sickness and poor health and to promote health and health education among those detained at HM Prison, Leeds, their dependants and other family members and amongst people living in the Armley area of Leeds through the promotion of health and wellbeing in the work of Jigsaw.
- c) To work with HM Prison Service to provide services including, but not limited to, independent support, information and advice to the families of prisoners; management of play areas within the prison and provision of catering services;
- d) To work across the justice system to increase opportunities for the rehabilitation of offenders through activities including the maintenance of family ties and offering opportunities for work placements and job-based training through catering services and supporting the day to day activities of the charity;
- e) To consider other ways of working with offenders to reduce reoffending including, but not limited to, social housing, catering and other proposals that will enable offenders to gain work experience and find employment; and
- f) To promote other charitable purposes for the benefit of in particular but not exclusively anyone affected by the criminal justice system and people living or working in the Armley area of Leeds.
## **Activities undertaken for public benefit in relation to objects**
The trustees have complied with the duty in section 4 of the Charities Act 2006 to have due regard to public benefit guidance published by the Commission
The company’s overall aim remains the same, i.e.:“To provide friendly and independent support, information and advice and healthy living activities for all communities associated with the Visitors Centre – families of prisoners, prisoners and exprisoners, prison staff and the local community. We aim to empower people and their families to make positive choices about their lives and lifestyle.”
The public benefits from the work carried out at the Visitors Centre through Jigsaw trying to reduce re-offending for prisoners through strengthening family ties and relationships, as prisoners who keep family ties and contact whilst in prison are 6 times less like to re-offend on release. This has a direct benefit to the public both financially and socially.
2
**Jigsaw Visitors Centre**
## **Report of the trustees for the year ended 31 March 2025**
## **2024-25 Achievement and Performance**
- Jigsaw completed the second full year of the Family Service Contract for HMP Leeds and HMP Wealstun. All contract obligations and deliverables were met.
- School project/workshops were set up at both establishments. This allowed teachers to visit both establishments to learn more on the impact of imprisonment on children and how they can support the children at their school who experience this.
- Jigsaw enhanced it social media presence by setting up Facebook and LinkedIn pages to showcase all the work that Jigsaw delivers. These pages are updated weekly.
- The Visitors Centre at HMP Leeds was refurbished which included a new reception area, new flooring, new lockers and improved play area within the Centre
## **2024-25 Financial Review**
Jigsaw Visitors Centre has had another positive and productive year, both operationally and financially. All commitments outlined in our core family service contracts at HMP Leeds and HMP Wealstun were met, ensuring continuous provision of services for families and visitors throughout the year.
Subsequent to the accounting period Jigsaw received positive news on a correction to the inflation treatment of its main contract. This provides greater financial stability and predictability across the remaining contract period. As inflation levels have since stabilised and pay pressures eased, the trustees reviewed and prudently reduced the inflation reserve from £120,000 to £60,000, releasing funds back into general reserves to support ongoing operations while maintaining appropriate protection for the remainder of the contract period.
Also subsequent to the accounting period, Jigsaw were successful in securing National Lottery funding to deliver the new Inside Out Project — an enhanced schools initiative supporting children, families, and schools affected by parental imprisonment. This project will allow Jigsaw to extend its reach and deepen its support for those most impacted by the criminal justice system.
Overall, Jigsaw remains in a stable financial position, with secure funding, prudent reserves management, and a clear focus on sustainability and growth in the years ahead
## **Reserves policy**
The policy of the charity is to maintain a level of reserves at least sufficient to cover liabilities in the event of closure of the charity. This figure is currently set at £40,000 and will be reviewed, along with the policy, annually and at such a time as any material change to Jigsaw’s liabilities take place. Any remaining reserves will be held as a means of support in the event of revenue losses and to enable investment in any new ventures which further the aims of the organisation, to this end, the charity maintains two designated funds;
1. Inflation Reserve: This reserve is designed to protect against variations between contractlinked inflation (based on CPI uplifts) and actual pay inflation over the life of the contract. As at 31 March 2024, the reserve stood at £120,000. Given the ongoing reduction in CPI and the fact that two-fifths of the contract has already been delivered, it is recognised, that whilst Jigsaw is still exposed to risk from pay inflation, this has been significantly reduced. The reserve has therefore been reduced to £60,000, with the remaining £60,000 released back into general funds.
2. Charity Investment Reserve: This reserve supports specific opportunities that align with Jigsaw’s charitable aims. During the year, the balance increased to £30,000 (2024: £22,690). The use of this reserve will continue to follow Jigsaw’s approved investment policy.
At the year end, free reserves (unrestricted reserves excluding designated funds) totalled £97,842.
3
## **Jigsaw Visitors Centre**
## **Report of the trustees for the year ended 31 March 2025**
## **Structure, governance and management**
## **Governing document**
Jigsaw Visitors Centre is a company limited by guarantee and is registered as a charity with the Charity Commission.
Jigsaw Visitors Centre, which changed its registered name from Armley Prison Visitors’ Centre on 31[st] December 2010, started to operate in April 2006 following the merger of an unincorporated association also known as Armley Prison Visitors’ Centre and the Jigsaw Healthy Living Project. The unincorporated association was established in 1993 and registered as a charity in November 1995 (charity number 1051052). The Jigsaw Healthy Living Project was initially known as “a project of the Visitors Centre”, legally accountable to HMP Leeds who acted as the lead agency for the project with the Big Lottery Fund.
## **Company status**
The company is limited by guarantee and all members have agreed to contribute a sum not exceeding £1 in the event of a winding-up. The number of guarantees at 31st March 2025 was 5.
## **Governance**
The Board has adopted “The Good Governance Guide for Charitable Boards” as a focus for ensuring that Best Practice is in place regarding leadership, performance, delegation and integrity. Discussions have taken place around these principles confirming a consistent understanding of our position across the organisation.
## **Trustee selection methods**
Trustees are elected by the members at the AGM. Recruitment is addressed through a number of methods ~ advertising, word of mouth connections, existing Board members, as a result of project activities and awareness days undertaken by staff and via contact with the local voluntary and business community.
## **Induction and training of trustees**
An induction process exists allowing Trustees and co-opted representatives the opportunity to engage quickly and positively with the charity.
## **Organisational structure**
All Trustees sit on the Board which meets every two months and is responsible for the operation and strategic direction of the charity. There are two sub-committees – the Strategy, Finance and Funding (SFF) and the People, Policies and Procedures (PPP) sub-groups where a mix of Trustees, co-opted members and senior operational staff in the Centre come together to discuss relevant issues and form plans for the future.
Day-to-day responsibility for the provision of services, management of staff and volunteers rests with the Director of the Centre.
## **Statement of trustees’ responsibilities**
The trustees are responsible for preparing the Report of the trustees and the financial statements in accordance with applicable law and regulations.
Company law requires the trustees to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008) (United Kingdom Generally Accepted Accounting Practice applicable to Smaller Entities). Under company law the trustees must
4
## **Jigsaw Visitors Centre**
## **Report of the trustees for the year ended 31 March 2025**
not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and the income and expenditure of the charitable company for that period. In preparing these financial statements the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and accounting estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company’s transactions and disclose at any time the financial position of the charitable company and to enable it 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 taking reasonable steps for the prevention and detection of fraud and other irregularities.
Trustees, who are directors for the purposes of company law, and trustees for the purposes of charity law, who served during the year and up to the date of this report are set out on page 1.
This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (issued in March 2005) and in accordance with the provisions applicable to companies subject to the small companies’ regime of the Companies Act 2006.
Approved by the trustees and signed on its behalf by:
Pods ................................................. Signed Helen Parkinson ................................................. Name
1st December 2025 ................................................. Date
5
## **Independent Examiner's Report to the trustees of**
## **Jigsaw Visitors Centre**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.
## **Responsibilities and basis of report**
As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
## **Independent examiner’s statement**
Since the Company’s gross income exceeded £250,000, your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Paul Cowham MA FCA DChA Withington Works Withington Baths 30 Burton Road Manchester, M20 3EB
_Date……………………………._
6
## Jigsaw Visitors Centre
## Statement of Financial Activities (including Income and Expenditure account) for the year ended 31 March 2025
|Unrestricted
funds
Note
£
**Income**
Donations and legacies
3
-
Charitable activities
4
295,968
-
-
Investments
5
5,251
**Total income**
**301,219**
**Expenditure**
Raising funds
-
-
Charitable activities
6
296,067
**Total expenditure**
**296,067**
7
**5,152**
Transfer between funds
-
**Net movement in funds for the year**
**5,152**
**Reconciliation of funds**
Total funds brought forward
182,690
**Total funds carried forward**
**187,842**
Fees and other income
**Net income/(expenditure) for the**
**year**|Restricted
funds
£
525
1,650
-
-
**2,175**
-
1,939
**1,939**
**236**
-
**236**
2,743
**2,979**|Total funds
2025
£
525
297,618
-
5,251
**303,394**
-
298,006
**298,006**
**5,388**
-
**5,388**
185,433
**190,821**|_Total funds_
_2024_
_£_
_173_
_301,272_
_-_
_3,055_|
|---|---|---|---|
||||**_304,500_**|
||||_-_
_298,979_|
||||**_298,979_**|
||||**_5,521_**
_-_|
||||**_5,521_**
_179,912_|
||||**_185,433_**|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
7
## Jigsaw Visitors Centre Company number 4278920
## Balance sheet as at 31 March 2025
|Note||2025|||_2024_||
|---|---|---|---|---|---|---|
||£||£|_£_||_£_|
|**Fixed assets**|||||||
|Tangible assets
11|||-|||_-_|
|**Total fixed assets**
**Current assets**
Debtors
12
Cash at bank and in hand|2,100
189,771||**-**|_2,100_
_184,383_||**_-_**|
|**Total current assets**
**Liabilities**
Creditors: amounts falling
due in less than one year
13|**191,871**
(1,050)|||**_186,483_**
_(1,050)_|||
|**Net current assets**|||**190,821**|||**_185,433_**|
|**Total assets less current liabilities**|||190,821|||_185,433_|
|**Net assets**|||**190,821**|||**_185,433_**|
|**Funds of the charity**
Restricted income funds
14
Unrestricted income funds
15|||2,979
187,842|||_2,743_
_182,690_|
|**Total charity funds**|||**190,821**|||**_185,433_**|
For the year in question, the company was entitled to exemption from an audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476,
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts
These accounts are prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company.
The notes on pages 9 to 18 form part of these accounts.
Approved by the trustees on …...................... and signed on their behalf by: 19th November 2025
|Name
Helen Parkinson|Signed|
|---|---|
8
Jigsaw Visitors Centre
Notes to the accounts for the year ended 31 March 2025
## **1 Accounting policies**
The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
## **a Basis of preparation**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
The charity has applied Update Bulletin 1 as published on 2 February 2016 and does not include a cash flow statement on the grounds that it is applying FRS 102 section 1A.
Jigsaw Visitors Centre meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.
## **b Reconciliation with previous Generally Accepted Accounting Practice**
In preparing the accounts, the trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 the restatement of comparative items was required. No such restatement was required.
## **c Preparation of the accounts on a going concern basis**
The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern.
There are no key judgments which the trustees have made which have a significant effect on the accounts.
The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.
9
Jigsaw Visitors Centre
Notes to the accounts for the year ended 31 March 2025 (continued)
## **d Income**
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met.
## **e Donated services and facilities**
Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised; refer to the trustees’ annual report for more information about their contribution.
On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
## **f Interest receivable**
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.
10
Jigsaw Visitors Centre
Notes to the accounts for the year ended 31 March 2025 (continued)
## **g Fund accounting**
Unrestricted funds are available to spend on activities that further any of the purposes of charity.
Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.
Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.
## **h Expenditure and irrecoverable VAT**
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
## **i Operating leases**
Operating leases are leases in which the title to the assets, and the risks and rewards of ownership, remain with the lessor. Rental charges are charged on a straight line basis over the term of the lease.
## **j Tangible fixed assets**
Individual fixed assets costing £1,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:
Motor vehicles: 4 years Office fixtures and equipment 4 years Improvements to premises: 4 years
## **k Debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **l Cash at bank and in hand**
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **m Creditors and provisions**
11
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
12
Jigsaw Visitors Centre
Notes to the accounts for the year ended 31 March 2025 (continued)
## **N Financial instruments**
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
## **O Pensions**
Jigsaw Visitor's Centre operates a work place pension scheme with People’s Pensions.
## **2 Legal status of the charity**
The charity is a company limited by guarantee registered in England and Wales and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The registered office address is disclosed on page 1.
## **3 Income from donations and legacies**
|Donations
Small grants
**Total**|Unrestricted
Restricted
Total 2025 _Unrestricted_
_Restricted_
_Total 2024_
£
£
£
_£_
_£_
_£_
-
-
-
_173_
_-_
_173_
-
525
525
_-_
_-_
_-_|
|---|---|
||-
525
525
_173_
_-_
_173_|
13
## Jigsaw Visitors Centre
## Notes to the accounts for the year ended 31 March 2025 (continued)
## **4 Income from charitable activities**
|Grants
Lottery mini bid
St George
**Total**
HM Prison Service
Contracts
Leeds Christian
Community Trust|Unrestricted
Restricted
Total 2025 _Unrestricted_
_Restricted_
_Total 2024_
£
£
£
_£_
_£_
_£_
-
-
-
_-_
_34,498_
_34,498_
-
1,650
1,650
_-_
_2,750_
_2,750_
-
-
-
_-_
_1,000_
_1,000_
295,968
-
295,968
_263,024_
_-_
_263,024_|
|---|---|
||295,968
1,650
297,618
_263,024_
_38,248_
_301,272_|
## **5 Investment income**
|**Investment income**||
|---|---|
|Income from bank deposits|Unrestricted
Restricted
2025
_2024_
£
£
£
_£_
5,251
-
5,251
_3,055_|
||5,251
-
5,251
_3,055_|
All of the charity's investment income arises from money held in interest bearing deposit accounts. All investment income is unrestricted.
14
Jigsaw Visitors Centre
Notes to the accounts for the year ended 31 March 2025 (continued)
## **6 Analysis of expenditure on charitable activities**
|Salaries
Travel and subsistence
Recruitment and training
Administration
Project costs
Miscellaneous expenses
Professional fees
Governance costs
Restricted expenditure
Unrestricted expenditure
Independent
examination
Trustee and
other expenses|Total 2025
_Total 2024_
£
£
267,896
_272,511_
1,635
_1,692_
255
_21_
18,984
_21,640_
3,892
_1,265_
-
_800_
4,294
_-_
1,050
_1,050_
-
_-_|
|---|---|
||298,006
298,979|
||2025
_2024_
£
_£_
1,939
35,505
296,067
263,474|
||298,006
298,979|
15
Jigsaw Visitors Centre
Notes to the accounts for the year ended 31 March 2025 (continued)
## **7 Net income/(expenditure) for the year**
This is stated after charging/(crediting):
||||
|---|---|---|
|This is stated after charging/(crediting):|2025|_2024_|
||£|_£_|
|Depreciation|-|_-_|
|Independent examiner's remuneration|||
|- accountancy|650|_650_|
|- independent examination|400|_400_|
## **8 Staff costs**
Staff costs during the year were as follows:
|ff costs during the year were as follows:||
|---|---|
|Wages and salaries
Social security costs
Employers pension contributions
Payroll costs|2025
_2024_
£
_£_
249,272
_254,401_
10,250
_9,429_
7,714
_8,165_
660
_516_|
||267,896
_272,511_|
No employee has employee benefits in excess of £60,000 (2024: Nil).
The average number of staff employed during the period was 15.5 (2024: 17). The average full time equivalent number of staff employed during the period was 9.1 (2024: 8.4).
The key management personnel of the charity comprise the trustees, the Project Director and Senior engagement worker (Wealstun). The total employee benefits of the key management personnel of the charity were £70,277 (2024: £74,298).
## **9 Trustee remuneration and expenses, and related party transactions**
Neither the trustees nor any persons connected with them received any remuneration during the year (2024: Nil), in addition, no expenses were claimed by the trustees in the year (2024 £nil).
Aggregate donations from related parties were £nil (2024: £nil).
There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.
No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year (2024: nil).
16
Jigsaw Visitors Centre
Notes to the accounts for the year ended 31 March 2025 (continued)
## **10 Corporation tax**
The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.
## **11 Fixed assets: tangible assets**
|**Cost**
Additions
Disposals
**Depreciation**
Charge for the year
Disposals
**Net book value**
At 31 March 2025
At 1 April 2024
At 31 March 2025
At 31 March 2025
At 31 March 2024
At 1 April 2024|Office
equipment
Total
& furniture
£
£
14,069
14,069
-
-
-
-|
|---|---|
||14,069
14,069|
||14,069
14,069
-
-
-
-|
||14,069
14,069|
||-
-|
||_-_
_-_|
17
## Jigsaw Visitors Centre
## Notes to the accounts for the year ended 31 March 2025 (continued)
## **12 Debtors**
|**Debtors**|||
|---|---|---|
||2025|_2024_|
||£|_£_|
|Trade debtors and grant income|-|_-_|
|Prepayments & other debtors|2,100|_2,100_|
||2,100|_2,100_|
|**Creditors: amounts falling due within one year**|||
||2025|_2024_|
||£|_£_|
|Trade creditors|-|_-_|
|Other creditors and accruals|1,050|_1,050_|
||1,050|_1,050_|
## **13 Creditors: amounts falling due within one year**
## **14 Analysis of movements in restricted funds**
|Lottery mini bid
Leeds Christian Community Trust
St George
**Previous**
**reporting**
**period**
Leeds Christian Community Trust
St George
New Wortley CA
Ecclesiastical|Balance at
1 April
2024
Income
Expenditure
Transfers
Balance at
31 March
2025
£
£
£
£
£
1,743
1,650
(1,939)
-
1,454
1,000
-
-
-
1,000
-
400
-
-
400
-
125
-
-
125|
|---|---|
||2,743
2,175
(1,939)
-
2,979|
||Balance at
1 April
2023
Income
Expenditure
Transfers
Balance at
31 March
2024
£
£
£
£
£
-
34,498
(34,498)
-
-
-
2,750
(1,007)
-
1,743
-
1,000
-
-
1,000|
||-
38,248
(35,505)
-
2,743|
18
## Jigsaw Visitors Centre
Notes to the accounts for the year ended 31 March 2025 (continued)
## **15 Analysis of movement in unrestricted funds**
|Charity Investment Reserve
General fund
Inflation reserve|Balance at
1 April
2024
Income
Expenditure
Transfers
As at 31
March 2025
£
£
£
£
£
40,000
301,219
(296,067)
52,690
97,842
120,000
-
-
(60,000)
60,000
22,690
-
-
7,310
30,000|
|---|---|
||182,690
301,219
(296,067)
-
187,842|
|Charity Investment Reserve
General fund
**Previous**
**reporting**
**period**
Inflation reserve|Balance at
1 April
2023
Income
Expenditure
Transfers
As at 31
March 2024
£
£
£
£
£
40,000
266,252
(263,474)
(2,778)
40,000
120,000
-
-
-
120,000
19,912
-
-
2,778
22,690|
|---|---|
||179,912
266,252
(263,474)
-
182,690|
## **Name and description/purpose of the fund**
Inflation reserve - this is guard against variation in contract inflation (based on CPI uplifts) vs real inflation for the length of the contract
Charity Investment Reserve - for specific opportunities in line with our charitable aims
## **16 Analysis of net assets between funds**
|Tangible fixed assets
Net current assets/(liabilities)
Total|General
Designated
Restricted
fund
funds
funds
Total
£
£
£
£
-
-
-
-
97,842
90,000
2,979
190,821|
|---|---|
||97,842
90,000
2,979
190,821|
19