Charity registration number: 1151697 "Jigsaw" Support Scheme Annual Report and Financial Statements for the Year Ended 31 March 2024 ## "Jigsaw" Support Scheme ## Contents |Reference and Administrative Details|1| |---|---| |Trustees' Report|2 to 5| |Statement of Trustees' Responsibilities|6| |Independent Examiner's Report|7| |Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements|8
9
10 to 15| ## "Jigsaw" Support Scheme ## Reference and Administrative Details Trustees Barry Answer Jim Morris Faz Foysal Choudhury Executive Committee Members Amanda Woolley Faz Foysal Choudhury Jim Morris Charity Registration Number 1151697 Principal Office Fire Station 113 Rosemary Street Mansfield Nottinghamshire NG19 6AB Independent Examiner M R Seals FCCA Seals King & Co Ltd 17 Brunts Street Mansfield Nottinghamshire NG18 1AX Page 1 ## "Jigsaw" Support Scheme ## Executive Committee Report ## For the year ended 31st March 2024 The Executive Committee present their report, along with the financial statements of the charity for the year ended 31st March 2024. The financial statements have been prepared based on the accounting policies set out on pages 9 to 11 of the financial statements and comply with the charity's constitution, the Charities Act 201l and the provisions of 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). ## Structure, Governance and Management The charity is governed by a constitution, which was adopted on the 9th of April 2013 and was last updated in January 2019. The constitution was reviewed on 1st October 2023 and no further changes was deemed necessary. It was agreed that this would be followed up with a further update in the next year. The constitution states that there must be at least three charity trustees, this has been maintained through the relevant period. Responsibility for the day to day running of the charity is devolved to the Chief Officer management team and trustees. ## Risk Management The Executive Committee is responsible for the management of all the risks faced by the charity. These risks are identified, and established systems and procedures are put in place to manage these risks. A risk register is kept and discussed as appropriate. No major issues nor serious reportable events were recorded in the time period. ## Objectives and Activities The charity’s objectives are defined as: Hoarding Project - Jigsaw runs its pioneering Hoarding recovery service, this entails a full range of sub services such as benefit advice, home visits and clearance assistance, signposting, counselling, and a mental health group. Additional Charitable Activities - Jigsaw continues to conduct charitable activities not part of its primary hoarding project, these tend to be aimed at poverty relief, in the Mansfield area and Bassetlaw council area and the wider Nottinghamshire area as well. This has been small scale poverty relief and food bank services, as well as the facilitation of specific charitable acts by third parties. Page 2 ## "Jigsaw" Support Scheme ## Executive Committee Report ## Fundraising As well as small time individual donor’s Jigsaw received funding from the following entities: Notts County Council, Mansfield District Council, Mansfield District Councillors Fund, Bassetlaw District Council, The Arnold Clark Fund and the Coalfields Trust. ## Activities Jigsaw has continued to carry out its main activity its hoarding support program, this was planned to be our only project of the year but due to the situation in Ukraine, a small grant was acquired to set up a separate Ukraine project aimed at relieving the suffering of Ukrainian refugees. ## Assets Jigsaw has retained possession of a red ford connect van donated by NFD, this van is estimated to be valued between £2000-£3000, Jigsaw also retains the use of two laptops and associated software. Jigsaw also retains the use of a small amount of office ancillaries such as a printer, two chairs, stationery etc Estimated to cost less than £100 pounds. Jigsaw also has ownership of a number of gardening tools purchased and donated in this period. Jigsaw also retains a small amount of petty cash of value of less than £50 to be of use of staff discretion. Staffing Jigsaw at the end of this period has two staff members. Other Financial Matters Jigsaw offers a NEST pension scheme as required at the end of the relevant financial period, but no staff member has taken this up. ## Financial Review The charity had net expenditure for the year of £5,052 (2023 - £13,269). The total funds carried forward at 31st March 2024 amounted to £15,469 (2023 - £20,522). Total funds carried forward at 31st March 2024 included nil (2023 - nil) of restricted funds and £15,469 (2023 - £20,522) of unrestricted general funds available for use at the discretion of the Executive Committee. Page 3 ## "Jigsaw" Support Scheme ## Executive Committee Report ## Reserves Policy Jigsaw has traditionally been funded through grants and contracts and there is always a degree of funding instability. It is therefore necessary to maintain a level of unrestricted funds, so that in the event of future funding not being committed the scheme can wind down its activities over a reasonable period. As is required by charity commission guidance. The current amount to be held in reserves is 3 months running costs. The reason for this is that should Jigsaw be unable to continue its services due to lack of funding, the beneficiaries of the scheme are given some months to adjust to the situation and find other services to replace Jigsaw. The support workers would be able to build the situation into service reviews and work with the service users to seek alternative support. This policy is reviewed annually in order that the amount of funding maintained in reserves is in proportion to the overall budget and activities. Page 4 ## "Jigsaw" Support Scheme ## Executive Committee Report ## Annual Report and Plans for the Future As we reflect on the past year, we are proud to share Jigsaw’s progress, challenges, and impact in supporting mental health across our communities. The 2023-2024 period has been one of growth, resilience, and transformation as we continue our commitment to providing accessible and compassionate mental health support. This year, we have made significant strides in reaching those in need. Our dedicated team of professionals, volunteers, and supporters have ensured that Jigsaw remains a vital resource for individuals struggling with mental health issues. A total of 74 individuals engaged with our services, seeking support and guidance. Our outreach efforts expanded significantly, with notable increases in engagement from April to June, demonstrating a growing trust in our services. Our digital platform saw a 30% increase in visits, indicating a strong demand for accessible online mental health support. Partnering with schools, workplaces, and community organizations allowed us to extend our reach and provide more holistic support. Our volunteer network grew by 20%, strengthening our ability to provide peer-led support services. While we have made considerable progress, we also recognize the challenges faced in the past year. Rising demand for services has outpaced our financial resources, necessitating further fundraising efforts. The need for more trained professionals and volunteers remains an ongoing priority. As we move forward, Jigsaw is committed to expanding our helpline and crisis support services. We will strengthen partnerships to increase accessibility to mental health care. Increasing mental health literacy through community education programs remains a priority. We also aim to enhance digital resources to meet the growing demand for online support and secure sustainable funding to support our programs and services. The past year has been a testament to Jigsaw’s resilience and unwavering dedication to mental health advocacy and support. We extend our deepest gratitude to our staff, volunteers, donors, and partners who have made our mission possible. With your continued support, we look forward to another year of empowering individuals and communities towards better mental well-being. Together, we pick up the pieces. On behalf of the Executive Committee ..................................................................... Amanda Woolley (Chair) Date: 14th March 2025 Page 5 ## "Jigsaw" Support Scheme ## Statement of Trustees' Responsibilities The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations. The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity 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 estimates that are reasonable and prudent; - state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the trustees of the charity on 14 March 2025 and signed on its behalf by: ......................................... Amanda Jayne Woolley Chair Page 6 ## "Jigsaw" Support Scheme ## Independent Examiner's Report to the trustees of "Jigsaw" Support Scheme I report to the trustees on my examination of the accounts of "Jigsaw" Support Scheme for the year ended 31 March 2024. ## Responsibilities and basis of report As the charity trustees of "Jigsaw" Support Scheme you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). I report in respect of my examination of the "Jigsaw" Support Scheme's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## Independent examiner’s statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of "Jigsaw" Support Scheme as required by section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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. 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. ...................................... M R Seals FCCA Seals King & Co Ltd 17 Brunts Street Mansfield Nottinghamshire NG18 1AX 14 March 2025 Page 7 ## "Jigsaw" Support Scheme ## Statement of Financial Activities for the Year Ended 31 March 2024 ||||||||||Total| |---|---|---|---|---|---|---|---|---|---| ||||Unrestricted|||Restricted|||2024| ||Note||£|||£|||£| |Income and Endowments from:|||||||||| |Donations and legacies|2||1,170|||-|||1,170| |Charitable activities|||-|||52,828|||52,828| |Investment income|||244|||-|||244| |Total income|||1,414|||52,828|||54,242| |Expenditure on:
Charitable activities
Governance costs|||(9,593)
(1,506)|||(48,195)
-|||(57,788)
(1,506)| |Total expenditure|||(11,099)|||(48,195)|||(59,294)| |Net (expenditure)/income|||(9,685)|||4,633|||(5,052)| |Gross transfers between funds|||(8,637)|||8,637|||-| |Net movement in funds
Reconciliation of funds
Total funds brought forward|||(18,322)
33,791|||13,270
(13,270)|||(5,052)
20,521| |Total funds carried forward|11||15,469|||-|||15,469| ||||Unrestricted|||Restricted|||Total| ||||funds|||funds|||2023| |Income and Endowments from:
Donations and legacies|Note||£
16,193|||£
-|||£
16,193| |Charitable activities
Investment income|||-
69|||28,938
-|||28,938
69| |Total income|||16,262|||28,938|||45,200| |Expenditure on:
Charitable activities|||(16,764)|||(41,705)|||(58,469)| |Total expenditure|||(16,764)|||(41,705)|||(58,469)| |Net expenditure|||(502)|||(12,767)|||(13,269)| |Gross transfers between funds|||(12,767)|||12,767|||-| |Net movement in funds|||(13,269)|||-|||(13,269)| |Reconciliation of funds|||||||||| |Total funds brought forward|||33,791|||-|||33,791| |Total funds carried forward|11||20,522|||-|||20,522| All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2023 is shown in note 11. The notes on pages 10 to 15 form an integral part of these financial statements. Page 8 ## "Jigsaw" Support Scheme ## (Registration number: 1151697) Balance Sheet as at 31 March 2024 |||2024||2023| |---|---|---|---|---| ||Note|£||£| |Fixed assets||||| |Tangible assets|7|240||480| |Current assets||||| |Debtors|8|-||66| |Cash at bank and in hand|9|28,276||33,442| |Creditors: Amounts falling due within one year|10|28,276
(13,047)||33,508
(13,466)| |Net current assets||15,229||20,042| |Net assets||15,469||20,522| |Funds of the charity:
Unrestricted income funds
Unrestricted funds||15,469||20,522| |Total funds|11|15,469||20,522| The financial statements on pages 8 to 15 were approved by the trustees, and authorised for issue on 14 March 2025 and signed on their behalf by: ......................................... Amanda Jayne Woolley Chair The notes on pages 10 to 15 form an integral part of these financial statements. Page 9 ## "Jigsaw" Support Scheme ## Notes to the Financial Statements for the Year Ended 31 March 2024 ## 1 Accounting policies ## Statement of compliance The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011. ## Basis of preparation "Jigsaw" Support Scheme meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. ## Exemption from preparing a cash flow statement The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements. ## Going concern As with most charities we have been impacted by the Coronavirus (Covid 19). This has had an impact on our operations and staff. We have (where appropriate) utilised the grants and benefits available from the Government and are taking all the steps we can to protect the future of our business. Although the total impact is still uncertain the trustees believe that it is appropriate to prepare the accounts on a going concern basis. ## Income and endowments Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability. ## Grants receivable Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released. ## Deferred income Deferred income represents amounts received for future periods and is released to incoming resources in the period for which, it has been received. Such income is only deferred when: - The donor specifies that the grant or donation must only be used in future accounting periods; or - The donor has imposed conditions which must be met before the charity has unconditional entitlement. ## Investment income Dividends are recognised once the dividend has been declared and notification has been received of the dividend due. Page 10 ## "Jigsaw" Support Scheme ## Notes to the Financial Statements for the Year Ended 31 March 2024 ## Expenditure All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs. ## Charitable activities Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. ## Support costs Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. ## Governance costs These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’s meetings and reimbursed expenses. ## Taxation The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. ## Tangible fixed assets Individual fixed assets costing £350.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. ## Depreciation and amortisation Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows: ## Asset class Computer equipment ## Depreciation method and rate straight line basis over 3 years ## Trade debtors Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables. Page 11 ## "Jigsaw" Support Scheme ## Notes to the Financial Statements for the Year Ended 31 March 2024 ## Cash and cash equivalents Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. ## Borrowings Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing. Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges. Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date. ## Fund structure Unrestricted income funds are general funds that are available for use at the trustees's discretion in furtherance of the objectives of the charity. Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose. ## 2 Income from donations and legacies |Grants, including capital grants;
Grants from other charities|Unrestricted
funds
General
£
1,170||Total
funds
£
1,170| |---|---|---|---| |Total for 2024|1,170||1,170| |Total for 2023|16,193||16,193| ## 3 Expenditure on charitable activities |||Unrestricted||||| |---|---|---|---|---|---|---| |||funds||Restricted||Total| |||General||funds||funds| ||Note|£||£||£| |Allocated support costs||9,593||48,195||57,788| |Governance costs||1,506||-||1,506| |Total for 2024||11,099||48,195||59,294| |Total for 2023||16,764||41,705||58,469| Page 12 ## "Jigsaw" Support Scheme ## Notes to the Financial Statements for the Year Ended 31 March 2024 **----- Start of picture text -----**
Total
expenditure
£
**----- End of picture text -----**
**----- Start of picture text -----**
4 Analysis of governance and support costs
Governance costs
Unrestricted
funds Total
General funds
£ £
Accountancy fees
Other fees paid to accountant 306 306
Independent examiner fees
Examination of the financial statements 1,200 1,200
Total for 2024 1,506 1,506
Total for 2023 1,464 1,464
5 Independent examiner's remuneration
2024 2023
£ £
Examination of the financial statements 1,200 1,200
6 Taxation
The charity is a registered charity and is therefore exempt from taxation.
7 Tangible fixed assets
Furniture and
equipment Total
£ £
Cost
At 1 April 2023 5,763 5,763
At 31 March 2024 5,763 5,763
Depreciation
At 1 April 2023 5,283 5,283
Charge for the year 240 240
At 31 March 2024 5,523 5,523
**----- End of picture text -----**
Page 13 ## "Jigsaw" Support Scheme ## Notes to the Financial Statements for the Year Ended 31 March 2024 |||Furniture and|Furniture and|Furniture and||| |---|---|---|---|---|---|---| |||equipment|||Total|| |||£|||£|| |Net book value||||||| |At 31 March 2024||240|||240|| |||||||| |At 31 March 2023||480|||480|| |||||||| |8
Debtors||||||| |Other debtors||2024
£
-|||2023
£
66|| |||||||| |9
Cash and cash equivalents
Cash on hand
Cash at bank||2024
£
100
28,176|||2023
£
100
33,342|| |||28,276|||33,442|| |10 Creditors: amounts falling due within one year||2024|||2023|| |Other taxation and social security||£
560|||£
1,075|| |Other creditors
Accruals
Deferred income||(1)
1,296
11,192|||(1)
1,200
11,192|| |||13,047|||13,466|| |||||||| Page 14 ## "Jigsaw" Support Scheme ## Notes to the Financial Statements for the Year Ended 31 March 2024 ## 11 Funds |11 Funds|||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| ||||||||||||Balance at| |Balance at 1||Incoming||Resources|||||||31 March| |April 2023||resources||expended||||Transfers|||2024| |£||£||£||||£|||£| |Unrestricted funds|||||||||||| |General
33,791||1,414||(11,099)||||(8,637)|||15,469| |Restricted funds
(13,270)||52,828||(48,195)||||8,637|||-| |Total funds
20,521||54,242||(59,294)|||||-||15,469| ||||||||||||Balance at| |Balance at 1||Incoming||Resources|||||||31 March| |April 2022||resources||expended||||Transfers|||2023| |£||£||£||||£|||£| |Unrestricted funds
General
33,791||16,262||(16,764)||||(12,767)|||20,522| |Restricted funds
-||28,938||(41,705)||||12,767|||-| |Total funds
33,791||45,200||(58,469)|||||-||20,522| |12 Analysis of net assets between funds
Tangible fixed assets
Current assets
Current liabilities||Unrestricted
funds
General
£
240
28,276
(1,855)||||Restricted
funds
£
-
-
(11,192)||||Total funds at
31 March
2024
£
240
28,276
(13,047)|| |Total net assets||||26,661||||(11,192)|||15,469| |||Unrestricted||||||||Total funds at|| |||funds||||Restricted|||||31 March| |||General||||||funds|||2023| ||||£|||||£|||£| |Tangible fixed assets||||(240)||||720|||480| |Current assets||||33,508||||-|||33,508| |Current liabilities||||(2,274)||||(11,192)|||(13,466)| |Total net assets||||30,994||||(10,472)|||20,522| Page 15