Docusign Envelope ID: B9F5E267-BE4C-428B-B330-836E2E93E7FA
**Charity number: 1192402**
**Jigsaw Charity**
Trustees' Report and Financial Statements
For the Year Ended 31 December 2024
Docusign Envelope ID: B9F5E267-BE4C-428B-B330-836E2E93E7FA
## **Jigsaw Charity**
## **Contents**
||Page|
|---|---|
|**Reference and Administrative Details of the Charity, its Trustees and Advisers**|1|
|**Trustees' Report**|2 - 13|
|**Independent Auditor's Report on the Financial Statements**|14 - 17|
|**Statement of Financial Activities**|18|
|**Balance Sheet**|19|
|**Statement of Cash Flows**|20|
|**Notes to the Financial Statements**|21 - 39|
Docusign Envelope ID: B9F5E267-BE4C-428B-B330-836E2E93E7FA
## **Jigsaw Charity**
## **Reference and Administrative Details of the Charity, its Trustees and Advisers For the Year Ended 31 December 2024**
|**Trustees**|I Ahmed,Chair|
|---|---|
||SQAli(Resigned 8 July2024)|
||I Hussain|
||I Majid|
|**Charity registered number**
1192402
**Principal office**
Dallas House
Bordesley Green Road
Birmingham
B9 4TR
**Independent auditor**
Dains Audit Limited
2 Chamberlain Square
Birmingham
B3 3AX
**Bankers**
Barclays Bank Plc
22 St Peters St
Derby
DE1 1SH||
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Docusign Envelope ID: B9F5E267-BE4C-428B-B330-836E2E93E7FA
## **Jigsaw Charity**
## **Trustees' Report For the Year Ended 31 December 2024**
The Trustees are pleased to present their annual directors’ report of the charity for the 12 months ending 31 December 2024 which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes.
The financial statements comply with the Charities Act 2022, the Memorandum and Articles of Association, and the 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) issued in January 2022.
## Message from the Trustees
Dear friends and supporters,
As the trustees of Jigsaw charity, we sincerely thank you for your continued generous support throughout the past year. Your donations have played an essential role in helping us continue our mission of offering hope and assistance to those we serve around the world.
In 2024, one of our primary focuses was addressing the urgent humanitarian needs in Gaza, where ongoing conflict and widespread destruction have severely impacted access to basic necessities. We dedicated significant resources to providing food and clean water to affected communities, recognising these essentials as critical for survival amid the crisis.
Through our efforts, we aimed to alleviate immediate suffering and support the resilience of families facing unprecedented hardship. This focus reflects our commitment to responding swiftly and effectively to areas of greatest need during times of conflict.
As we did in 2023, we continued to encounter persistent challenges such as food insecurity, limited access to clean water, and health issues. Despite these obstacles, our volunteers, donors, and partners have shown unwavering dedication, enabling us to support our beneficiaries amidst adversity.
In December 2024, following the liberation of Syria, we significantly upscaled our efforts in the country to address the urgent needs of communities affected by years of conflict. With newfound access and improved security conditions, we began to plan new programmes, focusing on rebuilding infrastructure and providing essential healthcare for children and families. This expansion will allow us to deliver more comprehensive aid, foster local partnerships, and contribute to the long-term recovery and stability of the region. Our commitment remains steadfast as we work alongside Syrian communities to restore hope and dignity.
To conclude, we once again sincerely thank our volunteers, donors, and partners for your incredible generosity and support. Your efforts have helped to truly transform the lives of those that we serve, and we are immensely grateful for your continued support.
**“Helping one person might not change the whole world, but it could change the world for one person.”**
Yours sincerely
Jigsaw Board of Trustees
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Docusign Envelope ID: B9F5E267-BE4C-428B-B330-836E2E93E7FA
## **Jigsaw Charity**
**Trustees' Report (continued) For the Year Ended 31 December 2024**
## **Objectives and activities**
## **a. Policies and objectives**
The Charity is operated under the rules of its constitution. The objects of the Charitable Incorporated Organisation (CIO) are:
(1) The prevention or relief of poverty, hunger or hardship anywhere in the world by providing grants, items and services to individuals in need and/or charities or other organisations working to prevent or relieve poverty;
(2) The relief of financial need and suffering amongst victims of natural, or other kinds of disasters or situations, in the form of money or other means deemed suitable for persons, bodies, organisations and/or countries affected, including the provision of medical aid, housing, counselling, education, infrastructure, livelihood support and frameworks, with a particular focus on donor and beneficiary transparency.
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.
## **b. Strategies for achieving objectives**
## **About Us**
Jigsaw is an independent non-profit organisation founded by a team of professionals and activists seeking to make a positive impact and contribution to the lives of those less fortunate.
## **Core Values**
## **Trust**
We earn your trust through effective delivery of projects and thorough, transparent reporting. We’re a volunteer-run organisation and therefore there are no financial gains to be made. We have an open book policy where we are happy to share all reports and information for anyone to review.
## **Compassion**
Every volunteer dedicates time and effort to develop projects to help alleviate the hardships of others. The underlying drive to volunteer is due to the care and compassion felt for those less fortunate. The care and compassion translate to kindness, empathy, respect and dignity towards all those we serve.
## **Sincerity**
We are motivated to volunteer and work with sincerity to those we seek to serve, ensuring that all of our projects are delivered to a standard of excellence that we would accept for ourselves. Also, to ensure that everything we do is hallmarked with sincerity and excellence.
## **Vision**
To become a beacon of light and hope, inspiring others around the world to come together, as volunteers, to create a better world, piece by piece.
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Docusign Envelope ID: B9F5E267-BE4C-428B-B330-836E2E93E7FA
## **Jigsaw Charity**
**Trustees' Report (continued) For the Year Ended 31 December 2024**
## **Objectives and activities (continued)**
## **c. Activities undertaken to achieve objectives**
## **Mission**
To work together, as volunteers, to deliver life-saving and life-changing solutions to those who are facing struggle and hardship as result of war, poverty, disease and disaster.
The Trustees, management team and network of core volunteers bring a wealth of experience having worked voluntarily in the sector for almost a decade and raised millions of pounds for a variety of great causes. Jigsaw is completely volunteer-managed and run, which means we have no paid staff whatsoever! We want to show the world that we can create a meaningful impact on the poor and destitute from a place of compassion and care, as volunteers. We seek to create a better world, piece by piece, where each and every volunteer, donor, advocate and supporter works hand in hand to complete the jigsaw and create significant and positive change.
## **d. Grant-making policies**
The Trustees apply the funds of the Charity at their discretion and in accordance with the charitable purposes and objectives of the Charity.
The Trustees have appointed a sub-group Grant Making Advisory Group to consider the distribution of beneficial grants on its behalf and to make recommendations in accordance with the charitable purposes and objectives. Any decision whether to award a grant remains solely the responsibility of the trustees.
## **Priorities for support**
The amount of work or number of projects that can be supported by the Trustees is necessarily limited to the amount of funds that are available for distribution each year.
The Trustees have determined that the current priorities for funding are:
- The relief of poverty within local communities and among the world’s deprived and needy peoples, as determined by the Trustees in accordance with this policy.
The priorities for support will be reviewed by the Trustees every year and may be changed depending upon circumstances and the perceived effectiveness of the application of funds. Any change to these priorities must still fulfil the charitable purpose and objectives of the charity.
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Docusign Envelope ID: B9F5E267-BE4C-428B-B330-836E2E93E7FA
## **Jigsaw Charity**
## **Trustees' Report (continued) For the Year Ended 31 December 2024**
## **Objectives and activities (continued)**
## **Principles applied in determining support**
In awarding grants, the trustees will apply the following principles.
The Trustees will consider any requests or known situations that are eligible for consideration:
- From any geographical area within the UK and overseas;
- From organisations and individuals alike.
Each request or situation will be considered on its own merits. Where situations have been previously considered (whether successful or not) any due diligence undertaken to reach an earlier decision will be made available to the trustees.
The Trustees will carry out sufficient due diligence to ensure that the request or situation meets both the charitable purposes, and the priorities for support set out in its policy.
The Trustees are content to work in partnership with other grant making bodies where funding of an entire project is beyond the scope of any single organisation. This includes, but is not limited to, national and international relief operations in the wake of natural disasters, wars, those fleeing war or natural disaster or those fleeing other persecution or other disasters.
## **e. Volunteers**
The Charity is wholly run by volunteers and recognises volunteers as an integral part of the charity. Their contribution supports the Charity's mission and strategic aims. The Charity aims to encourage and support volunteer involvement to ensure that volunteering benefits the Charity, its partners, and the volunteers themselves.
## **f. Public Benefit**
The Trustees have also given consideration to the Charity Commission's general guidance on Public Benefit when setting future objectives and planning future activities. This is done by re-examining the charity's core aims, expanding its services and widening the scope of the charity's beneficiaries (where possible). The aim is to make sure that public benefit is maintained as a catalyst for their strategic thinking to deliver the objectives that they aspire to achieve.
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Docusign Envelope ID: B9F5E267-BE4C-428B-B330-836E2E93E7FA
## **Jigsaw Charity**
**Trustees' Report (continued) For the Year Ended 31 December 2024**
## **Achievements and performance**
## **a. Review of activities**
Our key focus areas of work in 2024
## **WASH (Water, Sanitation and Hygiene)**
Water is vital for all living creatures on Earth. Worldwide, one in four people lack access to safe drinking water, and about 50% of the global population does not have basic handwashing facilities. Jigsaw worked to help communities gain access to clean water and protect families who often spend up to six hours daily collecting water, frequently traveling alone. All our water projects are carefully placed within walking distance to ensure safe water collection for those we serve..
In 2024, our main goal was to assist more communities by installing communal water filtration plants and hand pumps.
Also, we started an initiative to provide clean drinking water daily in Gaza where the water system has been decimated. Sewage networks were destroyed, flooding the streets with dangerous water putting people at risk of waterborne diseases which also resulted in a shortage of clean drinking water.
## Dignity Project (Period Poverty)
In 2024, we continued to focus on the vital Dignity project due to its proven success and the ongoing need it addresses. Recognising the importance of comprehensive support, we also added PSS (Psychosocial Support) to the project, as this was identified as a much-needed service for the women involved.
The project remains crucial in tackling period poverty among women in Lebanon, where many still struggle to afford menstrual and essential hygiene products amid severe economic hardship. Through this initiative, women receive sustainable, reusable menstrual products lasting up to three years, along with essential hygiene items. Beneficiaries and another female household member participate in informative sessions on the use and care of reusable pads, held in safe, confidential environments facilitated by trained local volunteers.
Building on the 2023 expansion that included women's health checks and cancer screenings, the addition of PSS in 2024 aims to provide holistic care, supporting both physical and emotional well-being.
## Food Insecurity
Access to quality, nutritious food is essential for human survival. Ensuring reliable access to food can create many positive outcomes for people living below the poverty line around the world. Millions face severe poverty and struggle to provide meals for their families, often uncertain about where their next meal will come from.
This ongoing food insecurity impacts many aspects of life, including health and energy levels. Many people are unable to work productively, and children find it difficult to focus in school, which perpetuates the cycle of poverty.
In 2024, we continued distributing food parcels during emergencies and implementing long-term food assistance programs designed to tackle the root causes of hunger. In Lebanon, we provided food parcels to Syrians, Palestinians, and the Lebanese host community. Additionally, in Pakistan and Syria, we continued to offer food aid through both food parcel distributions and nutritious hot meals. Recognising the worsening situation in Gaza, where conditions are rapidly approaching famine, we have also expanded our food assistance programs there to address this urgent need.
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Docusign Envelope ID: B9F5E267-BE4C-428B-B330-836E2E93E7FA
## **Jigsaw Charity**
**Trustees' Report (continued) For the Year Ended 31 December 2024**
## **Achievements and performance (continued)**
## **Breaking Bad (Peshawar, Pakistan)**
In 2024, we launched a drug rehabilitation project in Peshawar, Pakistan, aimed at addressing the rapidly growing ice epidemic along with other drug-related challenges. Recognising the urgency of the situation, we chose to collaborate with a well-established local rehabilitation centre to maximize our impact. By partnering with an experienced organisation on the ground, we avoid duplicating efforts and ensure that resources are used efficiently to provide effective support and recovery services to those affected.
## **Livelihood Projects**
We continued our sustainable livelihood projects because we believe it is essential to empower individuals to stand on their own two feet and build a better future for themselves and their families. These projects provide people with the tools, skills, and resources they need to generate their own income and achieve long-term self-sufficiency.
In addition to implementing livelihood projects in Pakistan, we recognized the importance of expanding this support to other regions facing similar challenges. As a result, we began introducing livelihood initiatives in Lebanon as well. This expansion allows us to reach more communities, helping them develop sustainable sources of income and improve their overall quality of life. By focusing on these projects, we aim to foster resilience and independence among vulnerable populations across multiple countries.
## **School Rehabilitation Programme (Azad Kashmir)**
In 2024, we continued our efforts to rehabilitate schools in Kashmir, recognising the vital role education plays in shaping future generations. Without access to properly functioning schools, many children in these regions would miss the opportunity to improve their lives.
The remote, mountainous areas of Azad Kashmir lack basic educational resources. Most schools are missing essential amenities such as water supply, washrooms, boundary walls, fully constructed classrooms (including windows, doors, walls, and floors), playgrounds, pathways, furniture, school safety equipment, first aid kits, learning materials, and electricity.
The condition of government public school buildings is alarming. Many classrooms are unusable due to damaged floors, walls, missing windows and doors, or completely collapsed structures and absent boundary walls. Even the rooms that remain operational are in poor shape, with rough floors, leaking roofs, and broken or missing doors and windows. This severely hampers both teaching and learning.
Given these challenges, we committed ourselves to continue rehabilitating schools in these areas, addressing the urgent need for safe and functional educational environments one school at a time.
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Docusign Envelope ID: B9F5E267-BE4C-428B-B330-836E2E93E7FA
## **Jigsaw Charity**
**Trustees' Report (continued) For the Year Ended 31 December 2024**
## **Achievements and performance (continued)**
## **b. Policies**
To ensure we maintain the highest standards expected by our stakeholders, as well as by regulators in the countries we operate in, we implement stringent policies to ensure we meet or exceed expected standards. Each policy is formulated to ensure we are always in compliance with our governing document, and there are no areas of oversight. Furthermore, all policies are frequently reviewed to ensure they reflect the current operating environment. Our policies focus on foremostly reducing financial risks to a minimum, by implementing effective monitoring and reporting at every level of the organisation. We also ensure the safeguarding of our volunteers and beneficiaries is paramount, with clear guides and a code of conduct expected from every member of our organisation. We also encourage feedback from all volunteers, requesting they are vigilant in helping to identify any potential risks, and ensure the reporting of these issues is transparent and easily accessible to all. Finally, for volunteers with management roles, we ensure they adhere to the volunteer management policy, where the expected principles and practices of Jigsaw members are clearly defined.
## **Financial review**
## **a. Going concern**
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they 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 policies.
## **b. Reserves policy**
The balance held as unrestricted funds at 31 December 2024 was £84,344, of which £51,868 are regarded as free reserves, after allowing for the designation of tangible fixed asset funds and other specific designated funds.
The Trustees aim to build and maintain a level of reserves that is needed to bridge the gap between the spending and receiving of income and to cover unplanned emergencies or crisis in the future which the Chairty may support.
The level of reserves will be reviewed annually to ensure alignment with the risks the Charity faces.
## Restricted Funds
Our restricted funds are property which has been given to the Charity for a specific purpose and which it can only use under particular conditions.
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Docusign Envelope ID: B9F5E267-BE4C-428B-B330-836E2E93E7FA
## **Jigsaw Charity**
**Trustees' Report (continued) For the Year Ended 31 December 2024**
## **c. Overview**
The Board of Trustees are committed to ensure our income is used effectively, efficiently and responsibly.
Our income for the period ending 2024 was £2,036,393. This amount was lower than in 2023, primarily because there were no major emergencies requiring fundraising in 2024. We are deeply grateful to our donors and dedicated team of volunteers for their support and trust in our ability to successfully deliver these projects.
All our funds were raised from the public and support from local businesses. Funds were raised through various online marketing campaigns, fund-raising events, networking with high-net-worth donors, and through volunteer deployment programmes.
## **d. Principal risks and uncertainties**
Jigsaw operates in potentially high-risk regions where emergency aid is required, such as conflict regions, natural disasters, high poverty areas, as well as in close proximity to vulnerable individuals. Furthermore, the entire organisation is operated by volunteers, therefore the level of accountability must be carefully managed, and any risks mitigated. In a rapidly changing world, we regularly review risk levels and scrutinise our mitigation procedures to ensure we are able to adapt to any changes effectively and promptly. We are particularly attentive to financial risks, and ensure we work closely with the banking sector to mitigate any money laundering and terrorism risks, as well as reviewing sanction publications from various governments each month.
## **e. Policies**
To ensure we maintain the highest standards expected by our stakeholders, as well as by regulators in the countries we operate in, we implement stringent policies to ensure we meet or exceed expected standards. Each policy is formulated to ensure we are always in compliance with our governing document, and there are no areas of oversight. Furthermore, all policies are frequently reviewed to ensure they reflect the current operating environment. Our policies focus on foremostly reducing financial risks to a minimum, by implementing effective monitoring and reporting at every level of the organisation. We also ensure the safeguarding of our volunteers and beneficiaries is paramount, with clear guides and a code of conduct expected from every member of our organisation. We also encourage feedback from all volunteers, requesting they are vigilant in helping to identify any potential risks, and ensure the reporting of these issues is transparent and easily accessible to all. Finally, for volunteers with management roles, we ensure they adhere to the volunteer management policy, where the expected principles and practices of Jigsaw members are clearly defined.
## **Structure, governance and management**
## **a. Constitution**
Jigsaw Charity is a registered charity, number 1192402, and is constituted under a Trust deed dated 18 November 2020 and amended on 28 February 2022.
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Docusign Envelope ID: B9F5E267-BE4C-428B-B330-836E2E93E7FA
## **Jigsaw Charity**
## **Trustees' Report (continued) For the Year Ended 31 December 2024**
## **Structure, governance and management (continued)**
## **b. Methods of appointment or election of Trustees**
The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.
Apart from the first Charity Trustees, every trustee must be appointed for a term of two years by a resolution passed at a properly convened meeting of the Charity Trustees. In selecting individuals for appointment as Charity Trustees, the Charity Trustees must have regard to the skills, knowledge and experience needed for the effective administration of the Charity.
## **c. Organisational structure and decision-making policies**
Ultimate control of the Charity is vested in the Trustees, who give their time, experience and expertise for free.
The Charity Trustees shall manage the affairs of the Charity and may for that purpose exercise all the powers of the Charity. It is the duty of each Charity Trustee:
- a) to exercise his or her powers and to perform his or her functions in his or her capacity as a trustee of the CIO in the way he or she decides in good faith would be most likely to further the purposes of the CIO; and
- b) to exercise, in the performance of those functions, such care and skill as is reasonable in the circumstances having regard in particular to:
- i. any special knowledge or experience that he or she has or holds himself or herself out as having; and,
- ii. if he or she acts as a charity trustee of the CIO in the course of a business or profession, to any special knowledge or experience that it is reasonable to expect of a person acting in the course of that kind of business or profession.
Any decision may be taken either:
- at a meeting of the charity trustees; or
- by resolution in writing [or electronic form] agreed by a majority of all of the charity trustees, which may comprise either a single document or several documents containing the text of the resolution in like form to which the majority of all of the charity trustees has signified their agreement. Such a resolution shall be effective provided that:
- i. a copy of the proposed resolution has been sent, at or as near as reasonably practicable to the same time, to all of the ches; and
- ii. the majority of all of the charity trustees has signified agreement to the resolution in a document or documents which has or have been authenticated by their signature, by a statement of their identity accompanying the document or documents, or in such other manner as the charity trustees have previously resolved, and delivered to the CIO at its principal office or such other place as the trustees may resolve within 28 days of the circulation date.
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## **Jigsaw Charity**
**Trustees' Report (continued) For the Year Ended 31 December 2024**
## **Structure, governance and management (continued)**
## **d. Policies adopted for the induction and training of Trustees**
The charity trustees will make available to each new charity trustee, on or before his or her first appointment:
- a) a copy of the current version of this constitution; and
- b) a copy of the CIO’s latest Trustees’ Annual Report and statement of accounts.
New Trustees undergo a briefing on their legal obligations under Charity law, the content of the memorandum and articles of association, the management and decision making processes, the business plan and recent financial performance of the Charity. Trustees are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role.
## **e. Pay policy for key management personnel**
Although th legal structure of the CIO allows it to employ and remunerate such staff as are necessary for carrying out the work of the CIO, this constitution prohibits the capability for the CIO to employ and remunerate staff, as it is counter to the CIO ethos of an entirely volunteer run organisation. The capability to employ and remunerate staff may be reinstated in future by a 100% trustee and member vote, if deemed essential to carrying out the core objectives, where it would otherwise become detrimental to the CIO operating otherwise to meet its objectives.
## **f. Financial risk management**
Jigsaw operates in potentially high-risk regions where emergency aid is required, such as conflict regions, natural disasters, high poverty areas, as well as in close proximity to vulnerable individuals. Furthermore, the entire organisation is operated by volunteers, therefore the level of accountability must be carefully managed, and any risks mitigated. In a rapidly changing world, we regularly review risk levels and scrutinise our mitigation procedures to ensure we are able to adapt to any changes effectively and promptly. We are particularly attentive to financial risks, and ensure we work closely with the banking sector to mitigate any money laundering and terrorism risks, as well as reviewing sanction publications from various governments each month.
## **Plans for future periods**
In 2025, we will continue to maintain a strong focus on livelihood projects, recognising their critical role in supporting communities and fostering long-term stability. Given their importance, these initiatives will remain a cornerstone of our efforts to improve the quality of life for those we serve.
Additionally, we plan to upscale our work in Syria. With the recent liberation of key areas, new opportunities have emerged to expand our programmes and make a significant impact. We will carefully explore these possibilities, aiming to provide effective support where it is most needed.
At the same time, we will continue to closely monitor the situation in Gaza. While the circumstances remain complex and challenging, we are committed to helping whenever possible, responding flexibly to the evolving needs on the ground.
Moreover, we will continue to regularly review and improve our policies and procedures. This ongoing effort ensures we uphold the highest standards of governance, accountability, and effectiveness in all aspects of our work.
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## **Jigsaw Charity**
## **Trustees' Report (continued) For the Year Ended 31 December 2024**
## **Members' liability**
The Members of the Charity guarantee to contribute an amount not exceeding £1 to the assets of the Charity in the event of winding up.
## **Statement of Trustees' responsibilities**
The Trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial year in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the group and charity and of application of resources, including the income and expenditure, of the group 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 of the Charities SORP (FRS 102);
- make judgements and accounting estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards (FRS 102) 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 Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and 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 Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They 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
.Financial statements are published on the charity’s website in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements, which may vary from legislation in other jurisdictions. The maintenance and integrity of the charity’s website is the responsibility of the Trustees. The Trustees’ responsibility also extends to the ongoing integrity of the financial statements contained therein.
## **Disclosure of information to auditor**
Each of the persons who are Trustees at the time when this Trustees' Report is approved has confirmed that:
- so far as that Trustee is aware, there is no relevant audit information of which the charity's auditor is unaware, and
- that Trustee has taken all the steps that ought to have been taken as a Trustee in order to be aware of any relevant audit information and to establish that the charity's auditor is aware of that information.
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## **Jigsaw Charity**
**Trustees' Report (continued) For the Year Ended 31 December 2024**
## **Auditor**
The auditor, Dains Audit Limited, has indicated his willingness to continue in office. The designated Trustees will propose a motion reappointing the auditor at a meeting of the Trustees.
Approved by order of the members of the board of Trustees on 13 August 2025 and signed on their behalf by:
___________________________
**I Ahmed**
Chair
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## **Jigsaw Charity**
## **Independent Auditor's Report to the Members of Jigsaw Charity**
## **Opinion**
We have audited the financial statements of Jigsaw Charity (the 'charity') for the year ended 31 December 2024 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
The financial statements have been prepared in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
This has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
In our opinion the financial statements:
- give a true and fair view of the state of the charity's affairs as at 31 December 2024 and of its incoming resources and application of resources for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Charities Act 2011.
## **Basis for opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **Conclusions relating to going concern**
In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.
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## **Jigsaw Charity**
## **Independent Auditor's Report to the Members of Jigsaw Charity (continued)**
## **Other information**
The other information comprises the information included in the Annual Report other than the financial statements and our Auditor's Report thereon. The Trustees are responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
## **Matters on which we are required to report by exception**
We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:
- the information given in the Trustees' Report is inconsistent in any material respect with the financial statements; or
- sufficient accounting records have not been kept; or
- the financial statements are not in agreement with the accounting records and returns; or
- we have not received all the information and explanations we require for our audit.
## **Responsibilities of trustees**
As explained more fully in the Trustees' Responsibilities Statement, the Trustees are responsible for the preparation of the financial statements which give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the Trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.
Page 15
Docusign Envelope ID: B9F5E267-BE4C-428B-B330-836E2E93E7FA
## **Jigsaw Charity**
## **Independent Auditor's Report to the Members of Jigsaw Charity (continued)**
## **Auditor's responsibilities for the audit of the financial statements**
We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditor's Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:
- the senior statutory auditor ensured that the engagement team 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 applicable to the Charity through discussions with Trustees and other management, and from our commercial knowledge and experience of the charity sector;
- we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the Charity, including the financial reporting legislation, Charities Act 2011, taxation legislation, anti-bribery, employment, and environmental and health and safety legislation;
- we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and
- identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.
We assessed the susceptibility of the Charity’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:
- making enquiries of management as to where they considered there was susceptibility to fraud, 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 regulations.
To address the risk of fraud through management bias and override of controls, we:
- performed analytical procedures to identify any unusual or unexpected relationships;
- tested journal entries to identify unusual transactions;
- assessed whether judgements and assumptions made in determining accounting estimates were indicative of potential bias; and
- investigated the rationale behind significant or unusual transactions.
Page 16
Docusign Envelope ID: B9F5E267-BE4C-428B-B330-836E2E93E7FA
## **Jigsaw Charity**
## **Independent Auditor's Report to the Members of Jigsaw Charity (continued)**
In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:
- agreeing financial statement disclosures to underlying supporting documentation;
- reading the minutes of meetings of those charged with governance;
- enquiring of management as to actual and potential litigation and claims; and
- reviewing correspondence with HMRC, relevant regulators and the Charity’s legal advisors.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditor's Report.
## **Use of our report**
This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an Auditor's Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and its trustees, as a body, for our audit work, for this report, or for the opinions we have formed.
## **Dains Audit Limited**
Statutory Auditor Chartered Accountants
Birmingham
13 August 2025
Dains Audit Limited are eligible to act as auditors in terms of section 1212 of the Companies Act 2006.
Page 17
Docusign Envelope ID: B9F5E267-BE4C-428B-B330-836E2E93E7FA
## **Jigsaw Charity**
## **Statement of financial activities**
## **For the Year Ended 31 December 2024**
|**Note**
**Income from:**
Donations and legacies
3
**Total income**
**Expenditure on:**
Raising funds
4
Charitable activities
6
**Total expenditure**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
Net movement in funds
**Total funds carried forward**|**Unrestricted**
**funds**
**2024**
**£**
**276,849**
**276,849**
**17,250**
**332,737**
**349,987**
**(73,138)**
**155,574**
**(73,138)**
**82,436**|**Restricted**
**funds**
**2024**
**£**
**1,759,544**
**1,759,544**
**16,920**
**1,514,033**
**1,530,953**
**228,591**
**183,414**
**228,591**
**412,005**|**Total**
**funds**
**2024**
**£**
**2,036,393**
**2,036,393**
**34,170**
**1,846,770**
**1,880,940**
**155,453**
**338,988**
**155,453**
**494,441**|Total
funds
2023
£
2,323,629
2,323,629
35,806
2,380,881
2,416,687
(93,058)
432,046
(93,058)
338,988|
|---|---|---|---|---|
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 21 to 39 form part of these financial statements.
Page 18
Docusign Envelope ID: B9F5E267-BE4C-428B-B330-836E2E93E7FA
## **Jigsaw Charity**
## **Registered number: CE023894**
## **Balance Sheet As at 31 December 2024**
|**Note**
Tangible assets
10
**Current assets**
Debtors
11
Cash at bank and in hand
Creditors: amounts falling due within one year
12
**Net current assets**
**Total assets less current liabilities, being net**
**assets**
**Charity funds**
Restricted funds
13
Unrestricted funds
13
**Total funds**|**44,653**
**461,514**
**506,167**
**(14,202)**|**2024**
**£**
**2,476**
**491,965**
**494,441**
**412,005**
**82,436**
**494,441**|12,480
333,407
345,887
(10,811)|2023
£
3,912
335,076|
|---|---|---|---|---|
|||||338,988
183,414
155,574|
||||||
|||||338,988|
The financial statements were approved and authorised for issue by the Trustees on 13 August 2025 and signed on their behalf by:
___________________________
**I Ahmed**
Chair of Trustees
The notes on pages 21 to 39 form part of these financial statements.
Page 19
Docusign Envelope ID: B9F5E267-BE4C-428B-B330-836E2E93E7FA
## **Jigsaw Charity**
## **Statement of Cash Flows**
## **For the Year Ended 31 December 2024**
|**Cash flows from operating activities**
Net cash from operating activities
**Change in cash and cash equivalents in the year**
Cash and cash equivalents at the beginning of the year
**Cash and cash equivalents at the end of the year**|**2024**
**£**
**128,107**
**128,107**
**333,407**
**461,514**|2023
£
(76,504)
**(76,504)**
409,911
333,407|
|---|---|---|
The notes on pages 21 to 39 form part of these financial statements
Page 20
Docusign Envelope ID: B9F5E267-BE4C-428B-B330-836E2E93E7FA
## **Jigsaw Charity**
**Notes to the Financial Statements For the Year Ended 31 December 2024**
## **1. General information**
Jigsaw Charity is a Charitable Incorporated Organisation (CIO) registered with the Charity Commission in England and Wales under the charity number 1192402. The principal office address is given in the reference and administrative details section and the principal objectives of the Charity are set out in the Trustees' Report.
## **2. Accounting policies**
## **2.1 Basis of preparation of financial statements**
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2022.
The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
The financial statements are prepared in the Charity's functional currency of GBP £. They are rounded to the nearest £.
Jigsaw Charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
The following principal accounting policies have been applied:
## **2.2 Going concern**
After making appropriate enquiries, the Trustees have a reasonable expectation that the CIO has adequate resources to continue in operational existence for the foreseeable future. The Trustees have also prepared cash flow forecasts, which demonstrate that the CIO continues to be able to meet its liabilities as they fall due for a period of at least twelve months from the date of approval of the financial statements. For this reason, they continue to adopt the going concern basis in preparing the financial statements.
Page 21
Docusign Envelope ID: B9F5E267-BE4C-428B-B330-836E2E93E7FA
**Notes to the Financial Statements For the Year Ended 31 December 2024**
## **Jigsaw Charity**
## **2. Accounting policies (continued)**
## **2.3 Income**
All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
The recognition of income from legacies is dependent on establishing entitlement, the probability of receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exists when the Charity has sufficient evidence that a gift has been left to them (through knowledge of the existence of a valid will and the death of the benefactor) and the executor is satisfied that the property in question will not be required to satisfy claims in the estate. Receipt of a legacy must be recognised when it is probable that it will be received and the fair value of the amount receivable, which will generally be the expected cash amount to be distributed to the Charity, can be reliably measured.
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 as income when they are sold.
On receipt, donated professional services and facilities are recognised on the basis of the value of the gift to the Charity which is the amount it 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.
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.
## **2.4 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.
Page 22
Docusign Envelope ID: B9F5E267-BE4C-428B-B330-836E2E93E7FA
## **Jigsaw Charity**
**Notes to the Financial Statements For the Year Ended 31 December 2024**
## **2. Accounting policies (continued)**
## **2.4 Expenditure (continued)**
Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.
All expenditure is inclusive of irrecoverable VAT.
## **2.5 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.
## **2.6 Tangible fixed assets and depreciation**
Tangible fixed assets costing £500 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following basis:
- Fixtures and fittings 5 years
## **2.7 Debtors**
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **2.8 Cash at bank and in hand**
Cash at bank and 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.
Page 23
Docusign Envelope ID: B9F5E267-BE4C-428B-B330-836E2E93E7FA
## **Jigsaw Charity**
**Notes to the Financial Statements For the Year Ended 31 December 2024**
## **2. Accounting policies (continued)**
## **2.9 Liabilities and provisions**
Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate 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 present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost.
## **2.10 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.
## **2.11 Fund accounting**
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Page 24
Docusign Envelope ID: B9F5E267-BE4C-428B-B330-836E2E93E7FA
## **Jigsaw Charity**
## **Notes to the Financial Statements For the Year Ended 31 December 2024**
## **3. Income from donations and legacies**
|Donations
Donations|**Unrestricted**
**funds**
**2024**
**£**
276,849
Unrestricted
funds
2023
£
324,121|**Restricted**
**funds**
**2024**
**£**
1,759,544
Restricted
funds
2023
£
1,999,508|**Total**
**funds**
**2024**
**£**
**2,036,393**|
|---|---|---|---|
||||Total
funds
2023
£
2,323,629|
## **4. Expenditure on raising funds Costs of raising voluntary income**
|Direct fundraising costs
Advertising and marketing|**Unrestricted**
**funds**
**2024**
**£**
8,751
8,499
17,250|**Restricted**
**funds**
**2024**
**£**
16,920
-
16,920|**Total**
**funds**
**2024**
**£**
**25,671**
**8,499**|
|---|---|---|---|
||||**34,170**|
Page 25
Docusign Envelope ID: B9F5E267-BE4C-428B-B330-836E2E93E7FA
## **Jigsaw Charity**
## **Notes to the Financial Statements For the Year Ended 31 December 2024**
## **4. Expenditure on raising funds (continued)**
## **Costs of raising voluntary income (continued)**
|Direct fundraising costs
Advertising and marketing|Unrestricted
funds
2023
£
8,999
2,849
11,848|Restricted
funds
2023
£
23,958
-
23,958|Total
funds
2023
£
32,957
2,849|
|---|---|---|---|
||||35,806|
## **5. Analysis of grants**
|Prevention or relief of poverty
Prevention or relief of poverty|**Grants to**
**Institutions**
**2024**
**£**
1,802,460
Grants to
Institutions
2023
£
2,341,802|**Total**
**funds**
**2024**
**£**
**1,802,460**|
|---|---|---|
|||Total
funds
2023
£
2,341,802|
Page 26
Docusign Envelope ID: B9F5E267-BE4C-428B-B330-836E2E93E7FA
## **Jigsaw Charity**
## **Notes to the Financial Statements For the Year Ended 31 December 2024**
## **5. Analysis of grants (continued)**
The Charity has made the following material grants to institutions during the year:
|**Name of institution**
Deniz Feneri Association
Ghirass
MEHD Foundation
Sindh Development Organisation (SDO)
Awareness & Consolation Association
Action for Humanity
Street Children Pakistan Welfare Trust
Islamic Welfare Association
Limitless Humanitarian Services
Rahma Worldwide
Selam Centre
Other grants to institutions|**2024**
**£**
**152,688**
**62,905**
**404,295**
**57,395**
**170,624**
**-**
**132,319**
**37,897**
**160,269**
**532,116**
**57,977**
**1,768,485**
**33,975**
**1,802,460**|2023
£
1,297,820
89,875
273,862
196,228
149,474
151,122
87,390
77,155
-
-
-|
|---|---|---|
|||2,322,926
18,876|
||||
|||2,341,802|
Page 27
Docusign Envelope ID: B9F5E267-BE4C-428B-B330-836E2E93E7FA
## **Jigsaw Charity**
## **Notes to the Financial Statements For the Year Ended 31 December 2024**
## **6. Analysis of expenditure on charitable activities**
## **Summary by fund type**
|Prevention or relief of poverty
Prevention or relief of poverty|**Unrestricted**
**funds**
**2024**
**£**
332,737
Unrestricted
funds
2023
£
326,272|**Restricted**
**funds**
**2024**
**£**
1,514,033
Restricted
funds
2023
£
2,054,609|**Total**
**2024**
**£**
**1,846,770**|
|---|---|---|---|
||||Total
2023
£
2,380,881|
## **7. Analysis of expenditure by activities**
|Prevention or relief of poverty
Prevention or relief of poverty|**Grant**
**funding of**
**activities**
**2024**
**£**
1,802,460
Grant funding
of activities
2023
£
2,341,802|**Support**
**costs**
**2024**
**£**
44,310
Support costs
2023
£
39,079|**Total**
**funds**
**2024**
**£**
**1,846,770**|
|---|---|---|---|
||||Total
funds
2023
£
2,380,881|
Page 28
Docusign Envelope ID: B9F5E267-BE4C-428B-B330-836E2E93E7FA
## **Jigsaw Charity**
## **Notes to the Financial Statements For the Year Ended 31 December 2024**
## **7. Analysis of expenditure by activities (continued)**
## **Analysis of support costs**
|Depreciation
Computer equipment
Website costs
Telephone and internet
Software subscriptions and licences
Repairs and maintenance
Rent (donated services)
Printing, postage and stationery
Utilities
Bank charges
Legal and professional fees
Sundry costs
Insurance
Venue Hire|**Total**
**funds**
**2024**
**£**
**1,436**
**1,253**
**604**
**835**
**2,926**
**34**
**14,575**
**126**
**4,905**
**913**
**14,860**
**-**
**843**
**1,000**
**44,310**|Total
funds
2023
£
1,436
1,104
620
835
2,281
-
14,200
727
4,180
1,041
10,776
1,088
791
-|
|---|---|---|
|||39,079|
## **8. Auditor's remuneration**
||**2024**|2023|
|---|---|---|
||**£**|£|
|Fees payable to the CIO's auditor for the audit of the CIO's annual financial|||
|statements|**11,880**|10,776|
Page 29
Docusign Envelope ID: B9F5E267-BE4C-428B-B330-836E2E93E7FA
## **Jigsaw Charity**
## **Notes to the Financial Statements For the Year Ended 31 December 2024**
## **9. Trustees' remuneration and expenses**
The Charity has no employees and to this extent, there are no employees who received employee benefits (excluding employer pension costs) of more than £60,000. During the year, no Trustees received any remuneration or other benefits (2023 - £NIL).
During the year ended 31 December 2024, no Trustee expenses have been incurred (2023 - £NIL).
## **10. Tangible fixed assets**
|**Cost**
At 1 January 2024
At 31 December 2024
**Depreciation**
At 1 January 2024
Charge for the year
At 31 December 2024
**Net book value**
At 31 December 2024
At 31 December 2023
**11.**
**Debtors**
**2024**
**£**
**Due within one year**
Prepayments and accrued income
**44,653**|**Fixtures and**
**fittings**
**£**
**7,179**|
|---|---|
||**7,179**|
||**3,267**
**1,436**|
||**4,703**|
||**2,476**|
||3,912|
||2023
£
12,480|
Page 30
Docusign Envelope ID: B9F5E267-BE4C-428B-B330-836E2E93E7FA
## **Jigsaw Charity**
## **Notes to the Financial Statements For the Year Ended 31 December 2024**
## **12. Creditors: Amounts falling due within one year**
|Trade creditors
Accruals and deferred income|**2024**
**£**
**415**
**13,787**
**14,202**|2023
£
34
10,777|
|---|---|---|
||||
|||10,811|
## **13. Statement of funds**
## **Statement of funds - current year**
|**Unrestricted funds**
**Designated funds**
Tangible fixed assets
National or international humanitarian diasters
Contracted costs
**General funds**
General funds
**Total Unrestricted funds**|**Balance at 1**
**January**
**2024**
**£**
**3,912**
**20,000**
**10,000**
**33,912**
**121,662**
**155,574**|**Income**
**£**
**-**
**-**
**-**
**-**
**276,849**
**276,849**|**Expenditure**
**£**
**(1,436)**
**-**
**-**
**(1,436)**
**(348,551)**
**(349,987)**|**Balance at 31**
**December**
**2024**
**£**
**2,476**
**20,000**
**10,000**|
|---|---|---|---|---|
|||||**32,476**|
|||||**49,960**|
|||||**82,436**|
Page 31
Docusign Envelope ID: B9F5E267-BE4C-428B-B330-836E2E93E7FA
## **Jigsaw Charity**
## **Notes to the Financial Statements For the Year Ended 31 December 2024**
## **13. Statement of funds (continued)**
|**Restricted funds**
Bread
Fidyah
Food
Water Pump Appeal
Winter - Lebanon
Medical Aid
Orphans
Pakistan
Ramadan Food
Self Reliance Scheme
Syria
Turkey
Zakat
Qurbani
**Total of funds**|**Balance at 1**
**January 2024**
**£**
**2,398**
**-**
**61,192**
**2,607**
**-**
**17,059**
**1,879**
**13,382**
**(4,626)**
**288**
**11,963**
**46**
**77,226**
**-**
**183,414**
**338,988**|**Balance at 1**
**January 2024**
**£**
**2,398**
**-**
**61,192**
**2,607**
**-**
**17,059**
**1,879**
**13,382**
**(4,626)**
**288**
**11,963**
**46**
**77,226**
**-**
**183,414**
**338,988**|**Balance at 1**
**January 2024**
**£**
**2,398**
**-**
**61,192**
**2,607**
**-**
**17,059**
**1,879**
**13,382**
**(4,626)**
**288**
**11,963**
**46**
**77,226**
**-**
**183,414**
**338,988**|**Income**
**£**
**29,159**
**5,003**
**613,494**
**190,831**
**75,750**
**77,327**
**68,881**
**137,911**
**307,616**
**6,973**
**42,252**
**-**
**181,656**
**22,691**
**1,759,544**
**2,036,393**|**Expenditure**
**£**
**(25,303)**
**(5,003)**
**(535,519)**
**(160,324)**
**(59,376)**
**(82,199)**
**(43,241)**
**(138,368)**
**(287,903)**
**(7,256)**
**(21,318)**
**(46)**
**(142,406)**
**(22,691)**
**(1,530,953)**
**(1,880,940)**|**Balance at 31**
**December 2024**
**£**
**6,254**
**-**
**139,167**
**33,114**
**16,374**
**12,187**
**27,519**
**12,925**
**15,087**
**5**
**32,897**
**-**
**116,476**
**-**|
|---|---|---|---|---|---|---|
|||||||**412,005**|
|||**183,414**|||||
||||||||
|||**338,988**||||**494,441**|
||||||||
Page 32
Docusign Envelope ID: B9F5E267-BE4C-428B-B330-836E2E93E7FA
## **Jigsaw Charity**
## **Notes to the Financial Statements For the Year Ended 31 December 2024**
## **13. Statement of funds (continued)**
Statement of funds - prior year
|**Unrestricted funds**
Tangible fixed assets
National or international humanitarian
diasters
Contracted costs
**General funds**
General funds
**Total Unrestricted funds**|Balance at
1 January
2023
£
5,348
20,000
10,000
35,348
134,225
169,573|Income
£
-
-
-
-
324,121
324,121|Expenditure
£
(1,436)
-
-
(1,436)
(336,684)
(338,120)|Balance at
31 December 2023
£
3,912
20,000
10,000|
|---|---|---|---|---|
|||||33,912|
|||||121,662|
|||||155,574|
Page 33
Docusign Envelope ID: B9F5E267-BE4C-428B-B330-836E2E93E7FA
## **Jigsaw Charity**
## **Notes to the Financial Statements For the Year Ended 31 December 2024**
## **13. Statement of funds (continued)**
|**Restricted funds**
Bread
Fidyah
Food
Water Pump Appeal
Winter - Lebanon
Medical Aid
Orphans
Pakistan
Palestine
Ramadan Food
Self Reliance Scheme
Sudan
Syria
Turkey
Zakat
**Total of funds**|Balance at
1 January
2023
£
1,463
-
146,636
5,381
-
(842)
918
68,641
1,454
-
282
1
1,988
-
36,551
262,473
432,046|Income
£
24,417
299
127,111
72,319
300
78,134
6,995
167,760
-
221,156
1,186
-
1,118,010
46,178
135,643
1,999,508
2,323,629|Expenditure
£
(23,482)
(299)
(212,555)
(75,093)
(300)
(60,233)
(6,034)
(223,019)
(1,454)
(225,782)
(1,180)
(1)
(1,108,035)
(46,132)
(94,968)
(2,078,567)
(2,416,687)|Balance at
31 December 2023
£
2,398
-
61,192
2,607
-
17,059
1,879
13,382
-
(4,626)
288
-
11,963
46
77,226
183,414
338,988|
|---|---|---|---|---|
Page 34
Docusign Envelope ID: B9F5E267-BE4C-428B-B330-836E2E93E7FA
## **Jigsaw Charity**
## **Notes to the Financial Statements For the Year Ended 31 December 2024**
## **13. Statement of funds (continued)**
## **Tangible fixed assets**
This designated fund represents the capital element of the fixed assets.
## **National or international humanitarian diasters**
This designated fund represents amount set aside to provide immediate assistance where they may be National or international humanitarian diasters
## **Contracted costs**
This designated fund represents amounts to cover the contracted costs of the Charity.
## **Bee Honey Project**
This restricted fund is part of the Entreprenuership project designed to enable those living in poverty setup a honeybee farming business. The donations support the purchase of a hive and associated equipment so that families can produce and sell honey.
## **Bread**
This restricted fund provides funds to purchase bread being a basic necessity to feed thousands of people.
## **Project Yemen**
This project provides support to those affected by the humanitarian crisis in Yemen. The donations support the provision of life saving food packs as well as medical and financial assistance.
## **Burma**
Project to construct water pumps, wells and solar plants.
## **Fidyah**
Religious donations made in Islam when a fast is missed or broken to feed those in need.
## **Food**
This project seeks to put food on the table of those families in need around the world and achieving food security.
## **Water Pump Appeal**
This project seeks to provide access to safe and clean drinking water through strategically placed water interventions such as water pumps and plants in villages.
## **Winter - Lebanon**
This project seeks to provide vital winter aid to refugees and displaced families in Lebanon to keep them warm through the colder months.
## **Medical Aid**
The fund seeks to provide medical, healthcare and disability support. Support is in various forms such as wheelchairs to provide mobility, hospital support, eye surgery and other cases. Donations help with the purchase of various disability movement aids. The aid is currently distributed in Sindh, Pakistan.
Page 35
Docusign Envelope ID: B9F5E267-BE4C-428B-B330-836E2E93E7FA
## **Jigsaw Charity**
**Notes to the Financial Statements For the Year Ended 31 December 2024**
## **13. Statement of funds (continued)**
## **Orphans**
The project provides financial support and assistance to orphans. For example, the provision of winter clothing, hygiene packs and educations kits to enable children to overcome adversity and set them on a path to betterment.
## **Pakistan**
The project seeks to address one of the biggest challenges in the country, being access to portable water. Assistance is also provided in the form of livelihood projects, orphan support, medical, and financial assistance. Donations support the purchase of sewing machines, winter aid kits and the installation of solar water plants.
## **Palestine**
The project seeks to provide relief solutions (food security) to families in Palestine, in the form of food parcels.
## **Ramadan Food**
The project looks to hand deliver food parcels to refugees unable to enjoy the month of Ramadan. In particular, the delivery of life saving food parcels to Syrian and Palestinian families living in poverty in refugee camps in Lebanon.
## **Self Reliance Scheme**
The project focuses around providing social support to communities in rural, semi-urban and urban areas by encouraging them to ascertain their own needs. Programmes include special education for children, support for children going to school to cover the cost of uniform and fees, provision of safe drinking water facilities and sanitation at community level, promoting agricultural practices, organising training workshops for livelihood improvement and strengthening local communties through networking.
## **Sudan**
The project seeks to provide relief solutions (food security, winter aid and debt relief) to families in Sudan.
## **Project Syria and Jigsaw Village**
The project seeks to provide food security, winter aid, and debt relief to families in Syria through the provision of food parcels, bread, blankets and funds to pay family rent for a year.
A key part of the Syria project is the Jigsaw Village. The aim of the project is to build a village in Syria, consisting of 400 secure homes for displaced Syrians (Syrian refugee families) located in the safe zone near the Turkish Border. The village is designed to be a safe haven for refugees, women and children to survive the winter. The estimated cost of building a house in the village is £1,900, made of two rooms, kitchen and bathroom with water.
## **Turkey**
Fund to provide emergency relief in Turkey following the earthquake.
## **Zakat**
Zakat is a form of obligatory charity that has the potential to ease the suffering of millions. Zakat is distributed according to the 8 Islamic principles. Donations are used to fund one or more projects including livelihood support (small business start ups such as small grocery shops and phone repair shops for as little as £400, mobile food carts costing £1,250 and honey bee farming costing £130), clean water (installation of solar water plants costing £1,800, installation of large hand pump costing £280, and installation of small hand pump costing £120), orphan support and food parcels.
Page 36
Docusign Envelope ID: B9F5E267-BE4C-428B-B330-836E2E93E7FA
## **Jigsaw Charity**
## **Notes to the Financial Statements For the Year Ended 31 December 2024**
## **13. Statement of funds (continued)**
## **Qurbani**
Fund to fulfil the Eid-ul-Adha sacrifice by providing ethically slaughtered livestock to vulnerable families in Somalia, Syria and Pakistan.
## **14. Summary of funds**
## **Summary of funds - current year**
|Designated funds
General funds
Restricted funds
**Summary of funds - prior year**
Designated funds
General funds
Restricted funds|**Balance at 1**
**January**
**2024**
**£**
**33,912**
**121,662**
**183,414**
**338,988**
Balance at
1 January
2023
£
35,348
134,225
262,473
432,046|**Income**
**£**
**-**
**276,849**
**1,759,544**
**2,036,393**
Income
£
-
324,121
1,999,508
2,323,629|**Expenditure**
**£**
**(1,436)**
**(348,551)**
**(1,530,953)**
**(1,880,940)**
Expenditure
£
(1,436)
(336,684)
(2,078,567)
(2,416,687)|**Balance at 31**
**December**
**2024**
**£**
**32,476**
**49,960**
**412,005**|
|---|---|---|---|---|
|||||**494,441**|
|||||Balance at
31 December
2023
£
33,912
121,662
183,414|
|||||338,988|
Page 37
Docusign Envelope ID: B9F5E267-BE4C-428B-B330-836E2E93E7FA
## **Jigsaw Charity**
## **Notes to the Financial Statements For the Year Ended 31 December 2024**
## **15. Analysis of net assets between funds**
## **Analysis of net assets between funds - current year**
|Tangible fixed assets
Current assets
Creditors due within one year
**Total**
**Analysis of net assets between funds - prior year**
Tangible fixed assets
Current assets
Creditors due within one year
**Total**|**Unrestricted**
**funds**
**2024**
**£**
2,476
94,162
(14,202)
82,436
Unrestricted
funds
2023
£
3,912
162,473
(10,811)
155,574|**Restricted**
**funds**
**2024**
**£**
-
412,005
-
412,005
Restricted
funds
2023
£
-
183,414
-
183,414|**Total**
**funds**
**2024**
**£**
**2,476**
**506,167**
**(14,202)**
**494,441**
Total
funds
2023
£
3,912
345,887
(10,811)
338,988|
|---|---|---|---|
## **16. Reconciliation of net movement in funds to net cash flow from operating activities**
|Net income/expenditure for the year (as per Statement of Financial Activities)
**Adjustments for:**
Depreciation charges
(Increase)/decrease in debtors
Increase in creditors
**Net cash provided by/(used in) operating activities**|**2024**
**£**
**155,453**
**1,436**
**(32,173)**
**1,483**
**126,199**|2023
£
(93,058)
1,436
14,567
551
(76,504)|
|---|---|---|
Page 38
Docusign Envelope ID: B9F5E267-BE4C-428B-B330-836E2E93E7FA
## **Jigsaw Charity**
## **Notes to the Financial Statements For the Year Ended 31 December 2024**
## **17. Analysis of cash and cash equivalents**
||**2024**|2023|
|---|---|---|
||**£**|£|
|Cash in hand|**461,514**|333,407|
## **18. Analysis of changes in net debt**
|Cash at bank and in hand|**At 1 January**
**2024**
**£**
**333,407**
**333,407**|**Cash flows**
**£**
**128,107**
**128,107**|**At 31**
**December**
**2024**
**£**
**461,514**|
|---|---|---|---|
||||**461,514**|
## **19. Related party transactions**
The Charity has not entered into any related party transactions during the period, nor are there any outstanding balances owing between related parties and the Charity at 31 December 2024.
Page 39