REGISTERED COMPANY NUMBER: 08278978 ff ngland Wales)
REGISTERED CHARITY NU￿[BER. 1151727
REPORT OF THE TRUSTEES AND
FINANCIAL STATEIIIENTS
FOR THE YEAR ENDED 31 AUGUST 2024
FOR
JIGSAW +
Xeinadin Audit Limite￿ Statutory Auditor
8th Floor, Becket House
36 Old Jewry
London
EC2R 8DD

AW+
coiYrENTS OF THE FIN￿CIAL STATEMENrs
for the
ear ended 31 Au
t 2024
Page
Report of the Trustee5
I to 7
Report of the Independent Auditors
8 to 11
Statement of Financi￿ Activities
12
Balance Sheet
13
Cash Flow Stalement
14
Notes to tbe Cash Floiy Statement
15
Notes to tbe Finaneial Statements
16 to 23

JIGSAW +
GISTERED NUMBER: 0827897
REPORT OF THE TRUSTEES
for the
ear ended 31 Au
ust 2024
The Trustees who are also directors of the charity for the purtx)ses of the Companies Act 2006, present their report with the
financial statements of the charity for the year ended 31 Augiisl 2024. The TnLStee5 have adopted the provisions of Accounting and
Reporting by CbaTities: Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in th¢ UK and Republic of I￿land IFRS 102) (effective l January 2019}.
OBJECTIVES LND ACTIVITIES
Objectives and aims
Jigsaw + 15 dedicated and passionate in its commitment to support adults with autism spectnlln disorders to make positive. personal
hoices that enhance their wellbeing, independence and social incl￿s1On.
In order to achieve this, Jigsaw + promotes and supports the lifelong learning and wellbeing of those affected by autism.
Our values
We are person-centred - We value everyone, whether our aduli learne￿ or staff. as individuals. We respeci their aspirations and
ornmittnents in life and support their priorities, needs and abilities &s well as respecting their limits.
We are caring - We act with compassion, honesty and apply high ethical standards al all tAm¢s. Listening with respect to others,
valuing difterence and enhancing our community is at the core of our work.
We act with inlegrity- We are professional. reliable and responsible. We deliver a quality sernice at all times.
We work &% a team- We listen to alld respecl one another and WQTk together to achieve mutually beneficial outcomes.
We focus on continuous learning for all _ We promote learnin& CO￿trUCtive feedback. coaching and mentoring for our leamers as
well &s at all levels of the organi5alion.
Public benefit
Jigsaw + w&% established for the public benefit of offering Iifelong learning and promoting the welfare of adults with autism
specttum disorders and Telated comrnunication disordcrs. thus improving the lives of those affected. Maxirnising the potential and
independence of adults with autism spectrum disorders also benefits their families and carers and the wider community. Our
services and activities are designed on the basis of the latest evidence and evaluated rigorously.
The activities that the charitable company provides that are considered for the public benefit in summw are..
- Lifelong learning provision for adults with autism spectrum disorder5 and related communication disorders b&8ed on the principles
of Applied Behaviour Analysis (ABA).
- Access to learning through participating in social enterprises provided througb the auspices of The Jigsaw TnLSt.
Trnining for piofessiona]s involved in the provision of lifelong learning and support of adult Iwners with autism spectnlln
disordets.
- Research opportunities for those with an interest ID the provision of lifelong learning for adult l¢aTners with autism and other
autistic and related communi¢ation disoTders.
- Raising awareness among the general public of the challenges faced by those affected by autism.
These actiTrities are for the betLefit of individuals with autism specttum disorders and related cotulnunication disorders. eith
directly or indirectly by way of supporting parents, carers or professionals involved in the lifelong learning and welfare of those
with autism. Jigsaw + provides these public benefits to adults from a wide eross section of the comrnunity it serves. We offer our
5¢Tvices to those most ID need regardless of their backwund. Moreover. we attend community events hosted by Surrey County
Council and others to encourage uptake of provision by ath￿ts from a wide range of backgrounds.
The opportijnity to benefit is not restricted to any one local authority but is detennined by the number of plac¢5 available at Jigsaw
+ Adult l<drners' journey times are generally exP￿t￿ to be no longer than 90 minutes. Tbere is no restriction by gender. although
rnore beneficiaries are male rather than female due to the prevalent chardcterislies of autism. The fees payable to Jigsaw + are
significant and would be outside the funding capacity of all but a very few families. Fees are in the main fully paid by the care
package a￿eed and funded by the client's local authority.
The Trustees have had due regard io the public benefit guidance produced by the Charity Commission for England and Wales.
Page I

JIGSAW +
REGISTERED NUMBER: 08278978
REPORT OF THE TRUSTEES
for the
ear ended 31 Au
ust 2024
ORIECTtVES AND AcTivr￿Es
Our services
Jigsaw + supports those aged 18 and over with an autism spectrum disorder through the provision of lifelong leaming opportunities
and wellbeing support.
This year our provision increased from supporting 47 learners in All￿t 2023 (Whole time equivalent (wfE) 48.55) to 48 leamers
in August 2024 (WTE 49.35). wfE is the average of the rdlio of leaming support worker to adult leaTner as this varies depending
on required support.
We work together as a team to offer every adult learner.
- Learning support through person-centred, individuaIly designed learning plans suited to their needs, likes and abilities and drawing
on the appropriate and relevatLt topics from a compTehensive central curriculum aimed to develop communication and life skill5.
Employment support through access to vocational trainin& volunteering. and work experience wheth¢r with social entery)rises
operated by The Jigsaw Trus¢ including Cafe on the Parl GardenWORKS, ArtWORKS, or other places of employment, for
example at Crdnleigh Library.
- Wellbeing support througb access to social. leisure, and therapeutic opportimities.
Jigsaw + is open Mondays to Fridays for 49 weeks a year and learners or their parents/¢arers choose bow many sessions they wish
to attend in a week.
Our strategy
In 2023124 the core strategic priorities of Jigsaw + has been to ensure that our vulnerable adult learners continue to rece3ve the
support they and their families depend on and to sttk to grow the service in a sustainable way. This has remained a challenge due
to the ability to atttact and relain staff, a situation common across much of the UK Gare sector. We have continued to mainlain high
standards of delivery and to be recognised for the high quality of Staff training. including certified training.
As outlined in receni Tn￿teeS Reports . the care sector h&8 seen subslantial competition for staff with a seemTngly more limited pool
of potential applicants. in part related to the impact of botb the Covid pandemic and Brexit. As a resulL many operators in the
sector, including Jigsaw + offered I￿reased salary packages to attract and retain Staff.
Iwbilst this initially led to a significant
increase in the number and quality of applicants. this was not sustaiD¢(l mi￿orillg the trend seen in the wider adult social care
sector, and difficulties in recruitment and retention necessitated the re-inttoduction of a restricted seryice from October 2023 with a
concomitant reduction in income.
Given these on-going issues, a review of the business opernting model was undertaken, and a revised staffing structure implemented
that enables Jigsaw + to continue to provide a high quality service within existing stsffmg levels and facilitated the on-boarding of
new learners, there being considerable demand for places both from past pupiIs at Jigsaw CABAS@ Sehi)ol and the wider
community. A full service was ￿sUMed from Febnwy 2024 and bas been maintained to the date of signing these accounls.
However, the business continues to experience diificulties with recruitment and retention. as the case with other providers, and this
has led to the decision to both defer on-boarding of further new learners in the short tenn and a managed reduction in Se￿ICe to four
days per week for learners fi]nded by adult social care with effect from 26th May 2025 for a period of six months. The Trustees
were cognisant that theTe would be an adverse financial impact associated with these organisational ehanges, leading to a forecast
rinancial loss for 2023124 covered by existing reserves but would restore and ensure delivery Capability to operate profitably. In the
event, the f￿ancial loss sustained for 2023124 is lower by some £57.5k than anticipaied. The budget for 2024125 forecast a return to
profitability, and manageTn¢nt accounts for the first six months are ahead of budget and continue to forecast an operating profil for
the year notwithstanding the decision to operate a reduced service, delay increasing th¢ number of leamers and the increase in
employers national insurance contributions announced in the 2024 government budget effective from April 2025. The Trustees
remain confident that the business colltinues to be a going concern on the proviso that there is no immediate requirement to repay
the loan outstanding to The Jigsaw Trust.
Page 2

JIGSAW +
GISTERED NUMBER: 08278978
REPORT OF THE TRusfEES
for tbe
'ear ended 31 Au
st 2024
OBJEcrtVES AND ACTIVITIES
Equal opportunities policy
The Trustees recognise that equal opportunities sbould be an integral part of good prdctice within the Workplace. Jigsaw + aims to
establish equal opportunities in all areas of its activities including Creating a working environment in which the Contributions and
needs of all people are ￿llY valued.
Selected policies can be found on the Jigsaw + website.
ACHIEVEMENT AND PERFORMANCE
Chydritable activities
Jigsaw + is dedicated and passionate in its commitment lo support adults with an autism specthlln disorder and help them rnake
positive choices that enhance their wellbeing, independence. and wial inclusion. Leaming support workers work closely with
learners to create a personal development plan that foc￿￿eS on the identification and achievement of Meaning￿1, individual goals.
We have continued to provide specialist sllp￿rt to aid the development of social and communication skills ond life skills and have
provided opportunities for w¢llbeing activities including yoga. ary drama and music lessons. All learner5 are able to access social
enterprises provided under the auspices of The Jigsaw Tn￿t including ARTworks. GARDENWorks and Cafe on the Park providing
them with rich opportunities to develop skills for employrnent and contn.bute to tbe local community.
JigsawPlus continu¢s to offer professional development to all staff on a pernlanent eontracL this includes both Health and Social
Care and Behaviour Analysis courses and training programmes.
All staff continue to complete mandatory training in health and social cate via the Careskills Academy. an online training plarforni.
Staff are also required to complete mandatory training in safeguarding adults at risK PROAcf-SCIPr-UK First Aid, and behaviour
analysis.
The Tn￿ttts would like to T￿ord their sincere thanks to all those associated with Jigsaw + staff, volunteers, and OUT adult learners
whose efforts and dedication enable Jigsaw + to provide a friendly, happy. and secure environment where individuals learn and
achieve. In particular. we wish to recowse the dedication and resilience of all the staff who hav¢ continued lo provide a high
quality service in wbat has been anotheT difficult and challenging yeat. It is the commilment of staff. voluntee￿. our adult learners
themselves, together with their parents and carers. Trustees and supportets that ensures the continued success of Jigsaw + to move
fonvard in furtherance of its strdtegic aims. We would also like to express our thanks to parents and carers for their support and
understanding during the year.
Fundraising activities
Jigsaw + was supported in its fundraising actilities by the Fundraising Team (Chigwell Consultancy). employed by The Jigsaw
Trust. We are very grate￿] to the following who have provided support during the year:
The Mulberry Tntst, Setfords Solicilors. Purnpse￿, Catercall and all those individuals who have supported Jigsaw + through gifts in
kind.
FINANCIAL REVtEW
Reserves policy
The Trustees have agreed that the charitsble company should maintsin unrestricted fimds, which are the free reserves of the
charitable company at a level equivalent to cover approximately three months running costs of Jigsaw +. For the year ended 31
Augusi 2024, three months rUt￿lDg costs are estimated at £635.000 and the total free reserves as at 31 August 2024 were £114,337.
Aithougb Teserves as at 31st August 2024 do not meet the desired level, the Trustees are committed to the reserves policy. While
the challenges of Covi¢ the squeeze on Local Authority social security budgets and recent incr&ises in Employe￿ Nl contribulions
have made il difficult to build reserves to these levels. the Tn￿tee5 are committed to the policy and focused on rdi5ing additional
funds to improve reserves at the earliest opportunity.
Page 3

JIGSAW +
REGISTERED NUMBER: 08278978
REPORT OF THE TRUSTEES
for the
ear ended 31 Au
st 2024
FINANCIAL REVIEW
Going con¢erD
Whilsi the business suffered a fillther overall loss for the year &s predicled in the 1&8t Trustee Report. the Trustees have Care￿IlY
¢onsidered the circumstances giving rise to this loss and the budget for 2024125 which evidences a retum to profitability based on
conservative projections. In particular, the Tn￿teeS have sought and Obtain￿ written assurance from the Trustees of The Jigsaw
Trust that they have no intention of calling in the loan made to Jig5awk detsiled under 'oth¢r ￿edItOrS. in note 14 to the financial
statements below in the foreseeable future. For these reasons, the TDJStees continue to adopt the going concern basis in preparing
the financial statements. Further details regarding the adoption of the going concern basis Can be found in the Accounting Policie5.
In conclusion, after making appropriate enquiries. the Tll￿tee5 have a reasonable expectation that the company has adequate
resources to continue in operalional existence for the foreseeable fubjre.
Independent assurance
Raffingers LLP have undertaken the statutory external audit of Jigsaw +. They also report on the adequacy and effectiveness of
Jigsaw + system of internal financial control throuth if considered nece&wy. the qualification of the annual fuwlcial accounts, the
"management letter" and ad hoc assessments and reviews.
The fllwieial results for the year to 31 August 2024 are shown in the atthched financial statrments.
Income from Charitable activitie5 amounted to £2.396.490 representing an avernge wfE of 48.6 during the year. This is an incre&8e
in Charitable activity Inc¢)me of £158,901 {7%) compared with 2022-23.
There was a net reduction in funds of £141,740 (2022-23 reduction in funds of £52.081) with totsl funds carried forward of
£546.813 (2022-23 £688,553). Of the funds at year en(L £432,476 w&s restricted and the remaining £114,337 unrestricted.
FUTURE PLANS
The Trustees and Management are commilted to working closely to eLsure that Jigsaw + can continue to offer high quality support
to our learners and sustainably grow the service. We look to continue to improve Se￿iCeS and resources for the lifelong learning,
inlegrntio￿ guidance, asse&8ment and support of ￿0p]e affected by an autism spectn]m disorder in these challenging circumstsnces.
We will also continue to promole a greater knowledge and understanding of autism spectnun disorders by the public and those
concerned with the welfore of those affected by autisnL with the aim of creating and delivering an integrated model for lifelong
learning.
We continue to aspire to expand our services to offer independent living options. which a growing number of our leamers and their
families require. It is however. recogni5ed that a challenging r¢cruilment markeL toGeth¢r with restrictions on local authority
funding, has impacted on our aspirations to develop an integrated life-long learning model and whilst this remains a medium-terni
aim, the immediaie focus continues to be on ensuring the efficient operdtion and growth of our adult learner day service.
Page 4

JIGSAW +
GISTERED NUMBER: 08278978
REPORT OF THE TRUSTEES
for the
ear ended 31 Au
st 2024
STRucfuRE, GOVERNANCE AND MANAGEMENT
Charity constitution
Jigsaw + is constituted as a ¢ompany limited by guarantee and was incorporated on l November 2012. The company is registered
under the Companies Act, England aud Wales (Company Registration Nwnber 08278978) and with the Charity Commission
(Charity Registration Number 1151727) and is governed by its memorandum and articles of association
The Jigsaw T￿￿t is the sole member of Jigsaw + and provides service5 principally finance, facilities, HR and IT to Jigsaw +. Staff
in these business areas are employed by The Jigsaw Tn￿ and the costs associated with these areas are apportioned between the
activities of The Jigsaw T￿￿t and Jigsaw +.
Recruitment and appointment of new trustees
The Articles of Association stipulate that there musi be a minimum of th￿¢ trustees and a maximum of thity trustees.
OrganisatioDal structure
Overall responsibility for the charity lies with the tnLStees. a nurnber of whom additionally sit on the Board of Trustees for The
Jigsaw TnLsL
IDduction and training of new trustte$
Potential trustees are invited to infornially attend trustee meelings prior to appointtnent and a comprehensive induction progrdmme
is available. Additionally individual trustees may undertake external training in a particulat area of their role.
Related parties
No trLLStee had any beneficial interest in any contract with the charitable company during the year. Save &5 disclosed in Note 21 to
the Financial Ststemenls there were no related paty transactiOL8 during the financial year.
Risk management
The Trustees bave &ssessed the major risks to whieh the company is exposed. in particular those related to the operations and
finances of the company, and are satisfied that systems and procedures are in place lo mitigate our exposure to the major risks.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company Dumber
08278978 (England and Wxles)
Registered Charity number
1151727
Registered office
19-20 Bourne Court
Southend Road
Woodford Green
Essex
IG8 8HD
Trustees
Mr G Prothero
Mrs J A Kiely Tn￿tee (Chair)
Mr A Cavell Director
Mr B S C Revell T￿￿1¢¢
A Kiely (appointed 4.11.24)
Company Secretary
Ms C F GTant
Page 5

IGSAW +
GISTERED NUMBER: 08278978
REP
for the
RT
F THE TRUSTEE
ear ended 31 Au
5t 2024
REFEREliCE AND ADMINISTRATIVE DETAILS
Auditors
Raffingers LLP, Statutory Auditor
19-20 Bourne Court
Southend Road
Wo¢xlford Green
Essex
IG8 8HD
CHARITABLE OBJEcfs AND PUBLIC BENEFIT
Jigsaw + is established for the public benefit by way of offering lifelong learning opportunities and promoting the welfare of adults
witb autisrn spectrum disorder and related communication disorders, improving the lives of those affected by these lif¢lollg
disorders.
In deciding the activities of the clmritsble company, the Tn￿ee$ bave had due tegard to the public benefit guidance produced by
the Charity Commission for England and Wales.
The aims of the charitable company for the public benefit are detailed in the 'Objectives and ActI￿1ties, section of this report and the
main activities undertaken in order lo Ca￿ out the ¢k]aritable company's aims for th¢ public benefit are outlined under
'Achievements and Perfornian¢e' above.
The activities that the charitable company provides that are considered for the public benefit in summw are..
- A provision for adults with autisrn spectrum disorder and related wmmunication disorders b&5ed on the principles of Applied
Behaviour Analysis (ABA)
Social enteTprises
- Family support by way of outreach services and parent ethication sessions
- Training for professionals involved in the ¢ducalion and support of adults with autism specttum disorders
Research opportunities for those with an interest in the education of individuals with autism and other autistic and related
communication disorders
- Raising awarene55 of the difficulties faced by those affecied by autism
These activities are for the benefit of individuals with aulism spectnlm disorder and relaied communieation disorders, either directly
or indirectly by way of supporting parents, careTS or professionals involved in the education and welfare of those wtth autisrn. The
opportunity to benefit is not restricted to any one local authority but is deternined by the number of places available ai Jigsaw +
Centre for Lifelong l£aming. There is no restriction by gender. although more beneficiaries are male rather than fenthle due to the
prevalence chaTact¢ristics of autism.
STATEMENT OF TRUSTEES, RESPONStBILTfIES
The tnjstees (wbo are also the diTectors of Jigsaw + for the pu￿15CS of company law} ￿ responsible for preparing the Report of
the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Stsndards (United
Kingdom Generally A¢¢epted Accounting Prdctice).
Company law requires the trustees lo prepare financial ststements for each financial year whi¢h 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 prepatin(F those fuw]cial statements. the trustees are required to
select suitable accounting policies and then apply them consistently-
observe the methods and principles in the Charity SORP:
make judgernent5 and estimates tbat are r￿QDable and prndent.
prepare the financial statements on the going concern basis unless it is in4)propriate to presume that the charitsble company will
continue in business.
Page 6

JIGSAW +
REPORT OF THE TRUSTEES
for the
ear ended 31 Au
st 2024
STATEMEIYT OF TRUSTEES, RESPONSIBILITIES- continued
The I￿￿teeS are responsible for keeping pmper accounting records which disclose with reasonable a￿UraCY at any time the
fmancial p05ilion of the charitable compojiy and to enable them to ensure that the fmancial ststements comply with the Companies
Act 2006. They are also responsible for safeguarding the a￿ets of the cbaritable company and hence for taking reasonable steps for
the prevention and detection of fraud and other irregularities.
In so far as the trustees are aware".
there is no relevant audit infommtion of which the charitable company's auditors are unaware. and
the trustees have tsken all steps that they ought to have tsken to Dtske themselves aware of any relevant audit infonrlation and to
establish that the auditors are aware of that infomlltion.
AUDITORS
The auditors, Xeinadin Audit Limite¢ Statutory Auditor, will be proposed for re-appointment at the forthcoming Annual General
Meeting.
This report has been prepared in accordance with the special provisions of Part 15 of the con￿an1¢S Act 2006 relating to small
companies.
Approved by order of the tx)ard of t￿￿teeS on 12 May 2025 and signed on its behalf by:
Mr G Prothero- Tn￿tee
Page 7

RT OF THE INDEPENDENf AUDIT
GSAW +
TO THE MEMBERS
Opinion
We have audited the financial statements of Jigsaw + (the 'clwitable company) for the year ended 31 August 2024 which comprise
the Statement of Financial Aaivities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements. including a
summary of signifjcant accounting policies. The financial reporting framework that has been applied in their preparation is
applicable law and United Kingdom Accountlng Standards (United Kingdom Generally Accepted A￿o￿ntIng Practice).
In our opinion the financial statements:
give a true and fair view of the state of the charitable company's affaiTS as at 31 August 2024 2nd of its incoming resources and
application of resources. including its income and expenditure, for the year then endrf.
have been properly prepared in accordance with United Kintrdom Generally Accepted Accounting Practice. and
bave been prepared in accordance with the requirements of the Companies Act 2006.
Basi$ for opinion
We conducted OUT audit in accordance with International Stsndards on Auditing (UK) OSAS (UK)) and applicable law. Our
responsibilities under those standards are fi￿er described in the Auditors. responsibilities for the audit of the fmancial statements
sectlon of our report. W¢ are independent of th¢ charitable company in accordance with the ethi¢AI Tequirements that aTe relevanl to
our audit of the financial statements in the UK. including the FRC'S Ethical Standarf and the provisions available for small entities,
in the circumstances set out in note 20 to the financial statements, and we have fulfilled our other ethical responsibilities in
accordall¢¢ with these requirements. We believe that the auth"t evidence we have obtained is sufficient and appropriate to provide a
basis for our opinion.
Conclusions relating to going contern
In audiling the financial stalements. we have concluded that the tr￿Stees, use of the going concern basis of aCcO￿lting in the
preparntion of the financial statements is appropriate.
Based on the work we have performed. we have not identified any material uncertainties relating to evellts or conditions tbat.
individually or collectively. may cast significant doubt on the chaTitsble companvs ability to C4mtinue as a going concern for a
period of at least twelve months from when the fmancial statements are authorised for issue.
Our responsibilities and the responsibilities of the ITUStees with respect to going concern are described in the relevant sections of
this report.
Other Information
The trustees aTe responsible for the other infonnation. The other inforniation comprises the infom￿tiOn included in the Amiua]
Report, other than the financial statements and our Report of the Independent Auditors thereon.
OUT opinion on the financial ststements does not cover the other infoTmation an4 except to the extent otherwise explicitly stated in
our ieport, we do not express any fomi of assurance conclusion th¢reon.
In connection with our audit of the financial statements. our responsiTrJility is tr) Tead the other information and. in doing so, consider
whether the other infomation is materially inconsistent with the fuwicial Statements or our knowledge obtained in the audit or
otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatrments, we are
required to deternline whether this gives rise to a material misstatement in the financial statements themselves. If, based on tbe work
we have perfomied. we conclude that there is a malerial mi&staternent of this other infortnation, we are required to report that facL
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 21)06
In our opinion, b&8ed on the work undertaken in the course of the audit..
the infonnation given in the Report of the TnLslees for the fllwicial year for which the finaneial statements are prepared is
consistent with the financial statements" and
the Report of the Trustees h&% been prepared in accordance with applicable legal requirements.
Page 8

REP
RT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
Alv+
Matters OD whfieh we are required to report by eiception
In th¢ light of the knowledue and understanding of the charitable company and its environment obtained in the course of the audiL
we have not identified material misstaternents in the Report of the Tn]stees.
We have nothing to report in ￿pect of the following mattern where the Companies Act 2006 requires us to rqK)rt to 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 fllMicial statements are not in agrttment with the accountlng records and returns" or
certain disclosures of tnLStees' remuneration specified by law are nol made; or
we have not received all the information and explanations we require for our audiL or
the t￿sleeS were not entitled to tske advantage of the srnall companies exemption from the requirement to prepare a Strategic
Report or in preparing the Report of the Tn￿tees.
Responsibilities of trustees
AS explained more ￿llY in the Statement of T￿￿ees, Responsibilities, the tn￿te￿ (who are also the directors of the charitable
company for the putposes of company law) are responsible for the prepardtion of the f￿￿ncIal statements and for being satisfied
tbat they give a ttue and fair view, and for sucb internal control as the ttijstees determine is necessary to enable the prepardtion of
financial statemenls that are free from rnaterial misslatemenL whether du¢ to fraud or error.
In preparing the financial statements. th¢ trustees are reSpO￿lbIe for assessing the charitsble ¢ompangs ability to continue as a
going concern, th'sclosing. as applicable, matters related to going concern and using the going concern basis of accounting unless
the trustees either intend to liquidat¢ the clwitsble company or to cease operation8. or have no realistic alternative but to do so.
Pag¢ 9

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBEILS
JIGSAW +
Ollr responsibilities for the audit of tbe financial statements
Our objectives are to obtain reasonable assurance about whether the fjnancial st2t¢ments as a whole are free from material
misstatement, whether due lo fraud or error, and to issue a Report of the Independent Audito￿ that includes our opinion.
Reasonable assurance is a high level of ￿Ce, but is not a guarantee that an audit conducted in a¢wrdance with ISAS (UK) will
always detect a material misstatem¢nt when it exists. Misstatements can arise from frdud or error and are considered material if,
individually or in the aggregate. they could reasonably be expected to influence the economic decisions of users tsken on the basis
of these financial statements.
The extent to which ourprocedures are capable of detecting irregularities. including fraud is detailed below:
Our approach to identifying and assessing the risks of material mi&statement in respect of irregularities, including fraud and
non-complian¢e with laws and regulations. w&5 &5 follows..
the engagement parther ensured that the engagement trdrn collectively had the appropriate competence. capabilities and skills to
identify or recognise non-compliance with applicable laws and regulations.
- we identified the laws and regulations appllcable to the company through disc￿10￿5 with directors and other managemenL and
from our commercial knowledge and experience of the company's sector.
- we focused on specific laws and regulations which we considered may have a direcl material effect on the financial statements or
the operations of the charity. Thes¢ included but were not limited to the Companies Aci 2006. Charities Act 2011; Accounting and
Reporting by Charities: Statement of Recommended Practie¢ applicable to cl]arities prep￿ing their accounts in accordance with the
Financial Reporting Standard applicable to the United Kingdom and Repubh'c of Ireland (FRS 102) (effethive l Jonuary 2019).
Employment Law. Data Prolection Legislation" The Code of Fundraising Practice. and Safeguarding Regulations as they affect the
direct charitable activities of the charity;
- we &ssessed the extent of compliallee with the laws and regulations identified above through n￿kIng enquiries of management and
inspecting legal CO￿espondence where necessary.
We &ssessed the susceptibility of the cOmpan￿S fll]anciai statements to D￿terIal misststemenL including obthining aD understsllding
of how fraud might occur, by:
making enquiries of rnanagement as to where they considered there was susceptibility to fraul their knowledge of actual,
suspected and alleged fraud. and
- considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and TeguIations.
To address the risk of fraud through managernent bias and override of controls, we:
- perfornied analytical procedures to identify ally unusual or unexpected transactions.
- tested the appropriateness ofjournai entries.
- tested authorisation of expenditure"
- assessed whether judgements and &ssumplions made in detennining the accounting estimates were indicative of potential bias. and
- investigated the rationale behind significant or unusual trdnsactions.
To address the rt5k that revenue could be misstated due to frnud, we..
- obtained an understanding of the companys revenue reCO￿lt10n policies and compared these to the accounting standard.
- perfonned a walkthrough to confirn] our understanding of the processes and controls through whicb the business initiates. r￿OrdS,
processes and reports revenue transactions.
- tested a sample of revenue transactions to supporting evidence. and
- tested, on & sample basis. revenue Telated balances in the balance sheeL
In response to the risk of iTregularities and non-compliance with laws and regulations, we designed procedures which include¢ but
were not limited to=
- agteeiDg financial statement disclosures to underlying suprrf)rting d¢)cumentatio
- reading the minutes of meetings of those charged with govemance"
- enquiring of management &s to actual and potential litigalion and elaims" and
- reviewing correspondence with HNIRC and relevant regulators.
There are inherent limitations ill our audit procedures described above. The more removed that laws and regulations are frorn
financial transa¢tions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit
procedures required to identify non-compliance laws and regulations to enquiry of the directors and other management and the
inspection of regulatory and legal correspondence. if any.
Page 10

REPORT OF THE INDEPENDE￿￿ AUDITORS TO THE MEMBERS OF
JIGSAW +
Material misstat¢m¢nts that arise due to fraud can be Iwder to detect than those that arise from em)r as they may involve deliberdte
concealment or collusion.
A further description of our responsibilities for the audit of the financial stalements is located on the Financial Reporting Council's
websifr at www.frc.org.uklaudiiorsresponsibilities. This description fonns part of our Rq)ort of the lThdependent Auditots.
Use of our report
This report is made solely to the charitable company's member5. as a b(xiy. in accordance with Chapter 3 of Part 16 of the
Companies Act 2006. Our audit work has been undertaken so that we might slate to the ch￿itable compangs members those
matters we are required to slale to them in an auditors, report and for no other putFKJse. To the fullest eXt￿t pennitted by law, we
do not accept or assume restKTrDsibility to anyone other than the charitable company and the CP￿Itable company's members &s a
body, for our audit work for this report, or for the opinions we have forn7￿.
Mr Thurairatnam Sudarshan FCCA (Senior Statutory Auditor)
for and on behalf of Xeinadin Audit Limite￿ Ststutory Auditor
8th Floor. Becket Hollqe
36 Old JeThTy
London
EC2R 8DD
12 May 2025
Pagell

JIG
AW+
STATETrIENT OF FINANCIAL ACTIVITIES
for the
ear ended 31 Au
st 2024
2024
Total
fjJn(ts
2023
Total
funds
Unrestricted
fijnd
Restricted.
fijnd
Notes
INCOME AND ENDOWMENTS FROM
Charitable activitles
Charitable activities
2.396.490
2,396.490
2.237.589
Investment income
1.244
1.244
263
Totsl
2.397.734
2.397,734
2.237,852
ExPE1N￿rrURE ON
Charitable actI￿tieS
Charitable activities
2.503.314
36.160
2.539.474
2289,933
NET INCOME/(EXPENDITURE)
(105.580}
(36.160)
(141.740)
{52,081)
RECOIYCILIATION OF FUNDS
Total fwids brought forward
219.917
468,636
688,553
740,634
TOTAL FUNDS CARRIED FORWARD
114.337
432.476
546,813
688,553
The notes fomi part of these financial statements
Page 12

JIGSAW +
Gl
TERED NUMBER: 08278978
BALANCE SHE
31Au
st 2024
2024
Total
2023
Total
fLmds
Unrestricied
fimd
RestTi¢ted
fund
Notes
FIXED ASSETS
Tangible assets
io
7.098
432.476
439.574
480,465
CURREIYf ASSETS
Debtors
Cash at bank and in hand
164.070
286.972
164.070
286,972
181,154
420,214
451.042
451,042
601,368
CREDITORS
Amounts falling due within one year
12
(317.005)
(317.005)
(357.416)
NET CURRENT ASSETS
134.037
134.037
243,952
TOTAL ASSETS LESS CURRENT LIABILTrtES
141.135
432,476
573,611
724,417
CREDITORS
Amounts falling due after more than one year
13
(26.798)
(26,798)
(35,864)
NET ASSETS
114,337
432.476
546.813
688,553
FUNDS
Unrestricted fimds
Restricted funds
16
114.337
432,476
219.917
468,636
TOTAL FUNDS
546.813
688,553
These financiaI statements have been prepared in accordance with the provisions applicable to charitable companies subject to the
small companies Tegime.
The financial statements were approved by the Board of Tn￿leeS and authoris¢d for issue on 12 May 2025
signed on its behalf by:
and were
Mr G Prothero- Trustee
The notes forn] part of these finalleial statments
Page13

JIG
AW+
CASH FLOW STATEME
for the
ear ended 31 Au
st 2024
2024
2023
Notes
Cash floiv$ from operatlng A¢tiTrities
Cash generated from operations
Interest paid
(121,340)
(3,041)
133.119
(2,864)
Net cash (used inyprovided by operating activities
(124.381}
130,255
Cash flows from investing activities
Purchase of tangible [￿ed &ssets
Sale of tangible f￿¢d assets
Interest received
(7,097)
6,058
1.244
263
Net cash provided by investing activities
205
263
Cash floivs from financing activities
Loan rePa￿ents in year
(9,066)
(9,750)
Net cash used in financing activities
(9.066)
(9,750)
Change in cash and cash equivalents in the
reporting period
Cash and cash equivalents at the beginning of
the reporting period
(133242)
120,768
420.214
299.446
Cash and ea5h equivaReDts at the end of the
reporting period
286.972
420,214
The nofrs forn] part of these financial statements
Page 14

JIGSAW +
NOTES TO THE CASH FLOW STATEMENT
for the
ear ended 31 Au
st 2024
RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATIIYG ACTIVITIES
2024
2023
Net expenditure for the reporting period (a5 per tbe Statement of Financial
Actiiities)
Adjustments for:
Depreciation charges
Prnfit on disposal of fixed assets
Interest received
Interesl paid
Decrease in debtors
(Decrease)lincrease in creditors
(141,740)
{52.081)
47,989
(6.058)
(1.244)
3,041
17,084
(40,412)
46,630
(263)
2,864
70,148
65,821
Net cash (used in}Iprovided by operations
(121.340)
133.119
ANALYSIS OF CHANGES IIY NET FUNDS
At 1.9.23
Cash flow
At 31.8.24
Net cash
Cash at bank and in hand
420.214
(133,242)
286.972
420.214
(133.242)
286,972
Debt
Debts falling due within l year
Debts falling due after l year
(9,000)
(35.864)
(9,000)
(26,798)
9,066
(44,864)
9,066
(35,798)
Total
375.350
(124,176)
251,174
The notes forni part of these financial statements
Page 15

JIGSAW +
NOTES TO THE FINAN
for the
ear ended 31 Au
STATEMENTS
st 2024
ACCOUNTING POLICIFS
Basis of preparing the financial statements
The financial sLitemenls of the charitable company. which is a public benefit entity under FRS 102, have been prepared in
accordantt with the Clwities SORP (FRS 102) 'Accounting and Reporting by Charities.. Statement of Recomrnended
Practice applicable to chaTities preparing their accounts in accordonce with the Financial Reporting Standard applicable in
the UK and Republic of Ireland (FRS 102) (effective l January 2019}', Financial Reporting Standard 102 The Financial
Reporting Standard applicable in the UK and Republic of treland, and the Companies Act 21K16. The fmancial statements
have been prepared under the historical cost convention.
The Trnstees, in their consideration of going concern. have reviewed the charity's futtwe cash flow forecasts and revenue
proje￿70￿ ￿,hICh they believe are based on market data and past experience of similar charities. The chaTity is subject to a
number of risks and uncertainties. and a risk register has been prepared which sets out the risks and the controls that are in
place to mitigate their effert. The Trustees believe that the chatity is adequately p12c¢d to rnanage its risks.
After niaking enquiries. and taking into account the above, the Tn￿teeS have fornied a judgemenL at the time of approving
the financial statements. that there is a reasonable expectation that the charity h&s adequate resources to continue in
operation for the foreseeable ￿ture. For thi5 reason, they have adopted the going concern basis in preparing the financial
ststements.
Income
All incorne is recognised in the Statement of Financial Activities once the charity I￿S entitlement to the ftmds, it is probable
that the income will be received and the amount can be measured reliably.
Gifts in kind donated for distribution are included at valuation and recognised as income when they are distributed to the
projects. Gifts donated for resale are included &% income when they are sold. Donated facilities are included at the value to
the cotnpany where this can be quantified and a third party is bcaring the cost. No amounts are included in the financial
statemenls for services donated by voluntttrs.
Donated services or ￿Ci11tieS are recogtlksed when the company has control over the item, any conditions associated witb
the donat¢d item have been met, the re¢eipt of economic bcnefit frotn the use of the cO￿panY of the item is probable and
thal economic benefit can be measured reliably.
On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the
company which is the amount the company would bave b¢¢n willing to pay to obtain services or facilities of equivalent
economic benefit on the open market. a corresponding amount is then recognis¢d in expenditure in the period of receipt.
Income tax recoverable in relation to donatioDS Teceived under Gift Aid or deeds of covenant is recogDised at the time of
the donation.
OtheT income is recO￿lSed in the period in which it is receivable and to the extent the gi)o(ts have been provided or on
completion of the seTrice.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constrnctive obligation committing the charity to that
expenditure. it is probable that a transfer of ￿onoMiC benefits will be rquired in settlement and the amounl of the
obLigation can be measured reliably. EXpend1tL￿e is accounted for on an accruals b&sis and has been classified under
headings that aggregate all cost related to the category. Where costs cam)ot be directly attTibuted to particular headings they
have been allwated to activities on a basis consislent with the use of resources.
Charitable Activities
Charitable actiTrities comprise 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 ¢osts of an indirect nature
necessary to support them.
Page 16
continued...

JIGSAW +
OTES TO THE FINAN
STATEMENfs- Continued
for tbe
ear ended 31 Au
st 2024
ACCOUNTING POLICIES - continued
Governance ¢05ts
Govemance costs comprise those costs associated with meeting the consti￿tiOnal and strategic requirements of the charity
and the audit fees and costs linked to the strategic management of the charity
Allocation and apportionment of costs
Overhead and support costs relating to charitsble activities bave been apportioned b&sed on staff lime.
Tangible r￿ed assets
Deprciation is provided at the following annual rates in order to write off each ￿et over its estimated use￿1 life.
Short leasehold
FIX￿r¢s, fitting and office equipment
Motor vehicles
5% oncost
33/0 oncost
2(P/o on cost
The cost of tangible fixed assets includes expendittwe incurred in bringing the assets into working condition for their
intended use. Items of equipment are capitalised where the unit purchase price exceeds £5,IN)O.
Taxation
The charity is exempt from Corporation tsx on its clwitable activities.
Fund accounting
Unrestricted funds can be ￿Sed in accordance with the charitable objectives at the discretion of the tNstees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise
when specified by the donor or when fi￿Lts are raised for particular restricted purposes.
Further explanation of the nature and purpos¢ of each fund is included in the notes to the fmancial statements.
LiAbllities and proTrrysions
Liabilities are reeognised when there is an obligation at the Balance sheet date &5 a result of a past evenL it is probable that
transfer of economic benefit will be required in settlemenL and the amount of the settlement can be estimated ￿lIablY.
Liabilities are recognised at the amount that the company anticlpates it will pay to settle the debi or the amount it has
re¢eived as advanced payments for the goods or services it must provide. Provisions are measured at the best estiTnate of
the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based
on the presenl value of those amounts. th"scounled at the pre-tax discount rate that reflects the risks specific to the liability.
The unwinding of th¢ discount is recognised within interest payable and similar charges.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statem¢nt of Financial Activities on a straight line basis over the
period of th¢ l¢&ge.
PeDslon costs and other post-retirement benefits
The charitable company operntes a defined contribution pension scheine. Contributions payable to the charitable
CoMp￿Y'S pension scheme are charged io the Statement of Financial Activities in the period to which they relate.
Page 17
continued...

JIGSAW +
NOTES TO THE FINANCIAL STATEMENTS- e
for the
ear ended 31 Au
St 2024
ntinued
INVESTMENT INCOME
.2024
2023
Dep051t account interest
1,244
263
INCOME FROM CHAIUTABLE ACllVITIES
2024
2023
Learning and support income
2 396 490
2 237 589
CHAIUTABLE ACTtVlTIES COSTS
Support
osts (see
note 5)
Direct
Costs
Totals
Charitable activiti£s
2.456,529
82,945
2,539,474
SUPPORT COSTS
Governance
costs
Finance
Totals
Charitable activities
{6,058)
89.￿3
82,945
NET INCOMEI(EXPEIWITURE)
Net income/(expenditUTe) is stated after charginyJ(cr¢diting):
2024
2023
Audito￿, remuneration
Depreciation - owned assets
Other operating leases
Surplus on disposal of fixed assets
10,200
47.988
180,132
(6,058)
8,584
46,629
178.303
TRUSTEES, REllfUNERATION AND BENEFrrs
There were no In￿tees. remuneration or other benefits for the year ended 31 AUg￿5t 2024 nor for the year ended
31 August 2023.
Trustees, expenses
There were no tn￿tees, expense5 paid for the year ended 31 August 2024 nor for the year ended 31 August 2023.
Page 18
contlnued...

JIGSAW +
NOTE
THE FINANCIAL STATEMENfs - continu
for the
ear ended 31 Au
st 2024
STAFF COSTS
2024
2023
Wages and salaries
Social security costs
Other pension costs
1.768,694
118,592
23,427
1.578.149
109,439
20,239
1.910,713
1,707,827
The averng¢ monthly number of employees during the year w&$ as follows:
2024
2023
Management
Athninistrative staff
SupEM)rt workers
40
41
46
47
The number of employees whose employee benefits {excludillg employer pension costs) exceeded £60,000 was:
2024
2023
£60,001- £70.000
£90,001- £100,000
COIMPARATIVES FOR THE STATEMEwf OF FINANCIAL ACTIVITIES
Unrestricted
fund
Restricted
fund
Total
funds
INCOME AND ENDOWMENTS FROM
Charitable activities
Charitable activities
2237,589
2.237,589
Inveslment income
263
263
Total
2237.852
2.237.852
EXPENDITURE ON
Charitable activities
Charilable activities
2,163,683
126,250
2.289,933
NET INCOME1￿xPEND1TuRE)
74.169
(126.250)
(52,081)
RECONCILIATION OF FUL%DS
Total funds brought forward
145.748
594,886
740.634
Page 19
continued...

IGSAW +
NOTES TO THE FINALNCIAL STATEMENfS- continued
for the
ear ended 31 Au
st 2024
COMPARATIVES FOR THE STATEMEKf OF FINANCIAL AcfMTIES- continued
Unrestricted
fund
Restricted
fimd
Total
funds
TOTAL FUNDS CARRIED FORWARD
219.917
468,636
688,553
io.
TANGIBLE FIXED ASSETS
Fixlures,
fitting
Short
1&15¢hold
office
equipment
Motor
vehicles
Totals
COST
At I Sepiember 2023
Additions
Disposals
690,042
308.580
7,097
82,255
1,080.877
7.097
(82,255)
(82,255)
At 31 August 2024
690,042
315,677
1,005,719
DEPRECIATION
At I September 2023
Charge for year
Eliminated on disposal
221,406
34,800
308,580
1,359
70,426
11.829
(82,255)
600.412
47,988
(82,255)
At 31 August 2024
256206
309.939
566,145
NET BOOK VALUE
At 31 August 2024
433,836
5.738
439.574
At 31 August 2023
468,636
11,829
480,465
li.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Trade debtors
Prepayn]enls
122,307
41,763
165,182
15,972
164,070
181,154
Page 20
¢ontinued...

JIGSAW +
NOTES TO THE FINAI%CIAL
ATEI¥IENf - Continued
for the
e¥r ended 31 Au
st 2024
12.
CREDITORS: AMOUNfs FALLING DUE WITHIN ONE YEAR
2024
2023
Bank loans and overthalis (see note 14)
Trade CTeditors
So¢ial security and other taxes
Other creditors
Jigsaw Trust loan
Accruals and deferred income
9.000
23,989
24,961
15.552
152,189
91.314
9.000
22,853
26,347
14.187
155,606
129.423
317,005
357,416
13.
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024
2023
Bank loans {see note 14)
26.798
35,864
14.
LOANS
An analysis of the maturity of loans is given below:
2024
2023
Amounts falling due within one year on demand:
Bank loaDS
9.000
9,000
Amounts falling between oThe and two years..
Bank loaJ]s
26,798
35,864
The loan is secured on the assets of the charity and the of The Jigsaw Trust. a related charity.
15.
LEASING AGREEMELYrs
Minimum lease payments under non•caDcellable operdting leases fall due as follows:
2024
2023
Betw¢en one and five y¢2rs
In more than five years
477,500
859,500
477,500
955,000
1,337.0(K)
,432,500
Page21
continued...

JIGSAW +
S TO THE FINANCIAL STATEMENTS- contlnue
for the vear ended 31 Au
st 2024
16.
MOVEMENT IN FUNDS
Net
movement
in funds
At
31.8.24
At 1.9.23
Unrestricted funds
General fund
219.917
(105,580)
114,337
Restricted funds
Restricled fund
468.636
(36.160)
432,476
TOTAL FUNDS
688.553
(141,740)
546,813
Net movement in funds. included in the above are as follows:
tncoming
Resources
expended
Movernent
in fimds
Unrestricted funds
General fimd
2.397,734
(2.503.314)
(105.580}
Restrieted funds
Restricted fund
(36.160)
(36.160)
TOTAL FUNDS
2,397.734
(2,539,474)
{141,740)
Comparatives for movement in funds
Net
movement
in fi￿dS
At
31.8.23
At 1.9.22
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
Page 22
continued...

JIG
AW+
NOTES TO THE FINANCIAL STATEMENT -
for the vear tllded 31 Au
St 2024
ontinued
16.
MOVEMENT IN FUNDS - ¢ontinued
Comparative net movement in fund% included in the at(Ive are as follows:
Incoming
resources
Resources
expended
Movement
in fijnds
Unrestricted funds
General fund
2237,852
{2.163.683)
74,169
Restricted funds
Restri¢ted fimd
(126.250)
(126,250)
TOTAL FUNDS
2,237,852
{2.289.933)
(52.081)
17.
EMPLOYEE BENEFIT OBLICATIONS
The company opeTates a defined contribution scheme. The assets of the scheme are held separately from those of the
company, being invested with an insurance company. Contributions payable by the company to the fund amounted to
£22,242 during the year (2023 - £19.22D. There were no prepaid or accrued contributions at 31 Augusi 2024 or 31 August
2023.
18.
COIYllNGENT LIABILITIES
There were no contingent liabilities at either the beginning or end of the financial year.
19.
RELATED PARTY DISCLOSURES
At the balance sheet dale, the clwity owed £152,189 (2023 _ £155.606) to The Jigsaw Trus( a sister clwity.
20.
FRC ETHICAL STANDARD- PROVISIONS AVAILABLE FOR SMALL ENrrriES
In common with many other businesses of our size and nalure we use our auditors to prqiare and submit returns to the tax
authorities and assist with the preparntion of the fmancial sthtements.
21.
COMPANY LIMITED BY GUARANTEE
The guarantee of the members is limit￿ to £1 each. There were five mernbe￿ at 31 AU.￿￿1 2024 (31 August 2023.. four}.
The liability of the members extends to twelve months after the date of resignation.
Page23