2023-08-31-accounts - Jigsaw +

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		Page
Report ofthe Trustees	1	to	7
Report ofthe Independent Auditors	8	to	11
Statement ofFinancial Activities		12
Balance Sheet		13
Cash Flow Statement		14
Notes to the Cash Flow Statement		15
Notes to the Financial Statements	16	to	23

	BALANCE SHEET	BALANCE SHEET
	31Au	st 2023
				2023	2022
		Unrestricted	Restricted	Total	Total
		fund	fund	funds	funds
	Notes
FIXEDASSETS
Tangible assets	12	11,829	468,636	480,465	527,094
CURRENT ASSETS
Debtors	13	181,154		181,154	251,303
Cash at bank and in hand		420,214		420,214	299,446
		601,368		601,368	550,749
CREDITORS
Amounts falling due within one year	14	(357,416)		(357,416)	(290,995)
NET CURRENT ASSETS		243,952		243,952	259,754
TOTAL ASSETSLESSCURRENT
LIABILITIES		255,781	468,636	724,417	786,848
CREDITORS
Amounts falling due aAer more than one year	15	(35,864)		(35,864)	(46,214)
NET ASSETS		219,917	468,636	688,553	740,634
FUNDS	18
Unrestricted funds				219,917	145,748
Restricted funds				468,636	594,886
TOTALFUNDS				688,553	740,634

			for the ear ended 3	1Au ust 2023
				2023	2022
			Notes
Cash flows from operating		activities
Cash generated from operations				133,119	(38,471)
Interest paid				(2,864)	(3,947)
Net cash provided by/(used		in) operating	activities	130,255	(42,418)
Cash flows from investing		activities
Purchase oftangible fixed assets					(6,888)
Interest received				263	2
Net cash provided by/(used		in) investing	activities	263	(6,886)
Cash flows from financing		activities
Loan repayments in year				(9,750)	(6,875)
Net cash used in financing	activities			(9,750)	(6,875)
Change in cash and cash	equivalents		in
the reporting period				120,768	(56,179)
Cash and cash equivalents		at the
beginning ofthe reporting		period		299,446	355,625
Cash and cash equivalents		at the end	of
the reporting period				420,214	299,446

RECONCILIATIO ACTIVITIES	N OFN	ET E	XPENDITURE TO NET CASH FLOW	FROM OPERATIN	G
				2023	2022
Net expenditure for the reporting			period (as per the Statement of
Financial Activities)				(52,081)	(62,207)
Adjustments for:
Depreciation charges				46,630	54,082
Interest received				(263)	(2)
Interest paid				2,864	3,947
Decrease/(increase)	in debtors			70,148	(12,364)
Increase/(decrease)	in creditors			65,821	(21,927)
Net cash provided	by/(used	in) operations		133,119	(38,471)

						JIGSAW +	JIGSAW +	JIGSAW +
					NOTES TO	THE FINANCIAL STATEMENTS -continued
						for the	ear ended 31Au ust 2023
2.	DONATIONS		AND		LEGACIES
								2023	2022
	Grants								2,456
	Grants received,			included in the above, are			as follows:
								2023	2022
	Grants received			(restricted)					2,456
3.	OTHER	TRADING			ACTIVITIES
								2023	2022
	Infection	Control Fund from Surrey							400
	Other								30,446
									30,846
4.	INVESTMENT			INCOME
								2023	2022
	Deposit account			interest				263
5.	INCOME FROM CHARITABLE ACTIVITIES
								2023	2022
	Learning	and support			income			2237589	2 I382573
6.	CHARITABLE			ACTIVITIES COSTS
								Support
							Direct	costs (see
							Costs	note 7)	Totals
	Charitable	activities					2,207,350	82,583	2,289,933

SUPPORT COSTS
			Governance
			costs
Charitable activities			82,583
NET INCOME/(EXPENDITURE)
Net income/(expenditure)	is stated after charging/(crediting):
		2023	2022
Auditors' remuneration		8,584	9,418
Depreciation - owned assets		46,629	54,081
Other operating leases		178,303	181,816

	for the ear e	for the ear e	nded 31Au ust 2	023
11.	COMPARATIVES FORTHE STATEMENT		OF FINANCIAL	ACTIVITIES
				Unrestricted	Restricted	Total
				fund	fund	funds
	INCOME AND ENDOWMENTS FROM
	Donations and legacies				2,456	2,456
	Charitable activities
	Charitable activities			2,082,571		2,082,571
	Other trading activities				30,846	30,846
	Investment income					2
	Total			2,082,573	33,302	2,115,875
	EXPENDITURE ON
	Charitable activities
	Charitable activities			2,144,780	33,302	2,178,082
	NET INCOME/(EXPENDITURE)			(62,207)		(62,207)
	RECONCILIATION	OF FUNDS
	Total funds brought forward			207,955	594,886	802,841
	TOTAL FUNDS CARRIED FORWARD			145,748	594,886	740,634
12.	TANGIBLE FIXEDASSETS
				Fixtures,
				fitting
				and
			Short	office	Motor
			leasehold	equipment	vehicles	Totals
	COST
	At 1 September 2022 and 31August 2023		690,042	308,580	82,255	1,080,877
	DEPRECIATION
	At 1 September 2022		186,605	308,580	58,598	553,783
	Charge for year		34,801		11,828	46,629
	At 31August 2023		221,406	308,580	70,426	600,412
	NET BOOKVALUE
	At 31August 2023		468,636		11,829	480,465
	At 31August 2022		503,437		23,657	527,094

13.	DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
		2023	2022
	Trade debtors	165,182	203,754
	Other debtors		24,294
	Prepayments	15,972	23,255
		181,154	251,303
14.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		2023	2022
	Bank loans and overdrafls (see note 16)	9,000	8,400
	Trade creditors	22,853	27,624
	Social security and other taxes	26,347	23,177
	Other creditors	14,187	35,412
	Jigsaw Trust loan	155,606	155,606
	Accruals and deferred income	129,423	40,776
		357,416	290,995
15.	CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
		2023	2022
	Bank loans (see note 16)	35,864	46,214
16.	LOANS
	An analysis ofthe maturity ofloans is given below:
		2023	2022
	Amounts falling due within one year on demand:
	Bank loans	9,000	8,400
	Amounts falling between one and two years:
	Bank loans	35,864	46,214

MOVEMENT IN FUNDS
				Net
				movement	At
			At 1.9.22	in funds	31.8.23
Unrestricted funds
General fund			145,748	74,169	219,917
Restricted funds
Restricted fund			594,886	(126,250)	468,636
TOTAL FUNDS			740,634	(52,081)	688,553
Net movement in funds, included		in the above are as follows:
			Incoming	Resources	Movement
			resources	expended	in funds
Unrestricted funds
General fund			2,237,852	(2,163,683)	74,169
Restricted funds
Restricted fund				(126,250)	(126,250)
TOTAL FUNDS			2,237,852	(2,289,933)	(52,081)
Comparatives for movement	in	funds
				Net
				movement	At
			At 1.9.21	in funds	31.8.22
Unrestricted funds
General fund			207,955	(62,207)	145,748
Restricted funds
Restricted fund			594,886		594,886
TOTALFUNDS			802,841	(62,207)	740,634