Reeognised wilh The Charity Commission for Northern Ireland NIC100074 Recognised as a charity by HMRC Company Registration Number.. Nl 35612 saw Northern Ireland Trustees, re ort and financial statements for the ear ended 31 March 2023
JIGSAW NORTHERN IRELAND CONTENTS Page LEGAL AND ADMINISTRATIVE INFORMATION TRUSTEES REPORT INDEPENDENT EXAMINERS REPORT STATEMENT OF FINANCIAL ACTIVITY BALANCE SHEET NOTES TO THE FINANCIAL STATEMENTS 9-10
JIGSAW NORTHERN IRELAND LEGAL AND ADMINISTRATIVE INFORMATION SlatUS Trustees G Briggs M O'Halloran F Mccaughley S Gillespie T Woodside N Harte A Moss A Deery Company Registration Number Nl 35612 Recognised with The Charity Commission for Northern Ireland NICI 00074 Recognised as a charity by HMRC Independent Examiner DMW Accountants (2011) Limited 28 Townsend Street Belfasl BT13 2ES Business address Townsend Enterprise Park Office 4b 28-32 Townsend Street Belfasl BT13 2ES Bankers AIB 11- 15 Donegall Sq North Belfast BTI 5GB Solicitors Phil Nicholson & Associates 54 Orchardville Gardens Belfast BTIOOJX
JIGSAW NORTHERN IRELAND TRUSTEES, REPORT YEAR ENDED 31 MARCH 2023 Review of aetii'ities and achievement5 The charity provides a range of activilies on a weekly basis for approximately 130 members. Activities include community arts, exercise in water, keep fit, swimming and boccia. Statement of trustees, responsibilities Company and charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of Ihe charity and of the surplus or deficit of the charity for that period. In prep<irin&i those financial statements, Ihe truslees are required to: seleci suitable accouniing policies and then apply Ihem ¢onsislently; make judgements and eslimaies that are reasonable and prudent- state whether applicable accouniing standards and statemen15 of recommended practice have been followed subject to any departures disclosed and explained in Ihe financial statements; and prepare the financial statements on Ihe going concern basis unless it is inappropriate to presume that Ihe charity will continue in business. The trustees have overall responsibility for ensuring that the charity has appropriale system of controls, financial and oiherwise. They are also responsible for keeping proper accounlinb) records which disclose with reasonable accuracy al any time the financial posilion of Ihe charity and enable them lo ensure that the financial statemenls comply wilh the Companies Acl ?006. They are also responsible for safeguarding the assets of the charity and hence for laking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees recommend that DMW Accountan15 (2011) Limited remain in olrice until further notice. This report was approved by (he trustees on 4, September 2023 and signed on its behalf by G Briggs
JIGSAW NORTHERN IRELAND IIYDEPENDENT EXAMINF.R'S REPORT TO THE CHARITY TRUSTEES OF JIGSAW IYORTHERN IRELAND Independenl Examiner's Report to the Charity Trustees ofJigsaw Northern Ireland I repon on the Accounts of ihe trust for ih¢ year ended 31, March 2023, which are set out on Pages 6-10. Respeetive Responsibilities of Charity Trustees Ind Examiner As the charity's trustees you are responsible for the preparation of the Accounls in accordance with ihe Charilies Act (Northern Ireland} 2008. It is my responsibility lo.. Examine the Accounts under Section 65 of the Charities Act Follow Ihe procedures laid down in the general directions given by the Commission under Seclion 6519)(b) of the Charities Act State whether particular matters have come to my attention. Basis of Independenl Examiner's Report I have examined your charity Accounts as required under Seciion 65 of the Charities Act and my examination was carried oul in accordance wilh th¢ general Directors give by the Charity Commission for Northern Ireland under Section 65(9Xb) of the Charities Act. My examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. li also included consideration of any unusual items or disclosures in the accoun15. and seekinbi explanations from you as Charity trustees concerning any such matters. My role is to slate wheiher any material matters have come to my attention giving me cause to believe.. The accounting records were not kept in accordance with Section 63 of the Charities Act. 2. That the Accounts do not accord with those accounting records. 3. That the Accounts do not comply with the accounting requirements of Ihe Charities Act. 4. That there is further information ne¢ded for a proper understanding of the Accounts to be reached.
JIGSAW NORTHERN IRELAND INDEPENDENT EXAMINER'S REPORT TO THE CHARITY TRUSTEES OF JIGSAW NORTHERN IRELAND Continued Independent Examiner's Statemenl I have completed my examination and have no concerns in respect of the matters ( l ) 10 {4} lisied above and. in connection with following ihe Directions of the Charity Commission for Northern Ireland, I have found no matiers thai require drawing lo your arteniion. DMW Aeeountants {2011) Limiled Townsend Enterprise Park 28 Townsend Street Belfast BT13 2ES Date: 41h September 2023
JIGSAW NORTHERIY IRELAND STATEMENT OF FINAINCIAL ACTIVITIES YEAR ENDED 31 MARCH 2023 2023 Total 2022 Total Note5 Incoming resources Donaiions Gran15- Service Level Agreemenls Bank Inter¢st Taxi Contributions Group Contributions Nalional Lottery St Anne's Cathedral Sil-oul 200 97,871 19 6,160 3,215 13,788 850 150 93,919 132 4,772 2,717 7.687 750 Total incoming resources 122,103 110.127 Resourees expended Statl'costs Staff Pension (Including Employee contributions of £3,688.88) Training Costs Rent and utilities Eleclricity Room Hire Insurance Catering Printing, poslage and stationery Telephone & Internel Computer costs Materials Office Equipmeni Siaff Travel Transport Accountancy fees Group Tuiors Assistant Tutors Subscriplions Gifts Interest and charges 56.998 7,053 684 3,007 265 3,167 900 2,159 1,931 1,106 754 327 48,203 6,734 127 3.209 178 1,961 820 593 1,504 1,483 822 1.532 19,?70 720 16.830 380 314 120 412 1.513 14,687 720 13,108 720 284 337 323 Total resources expended (117,929) (100,192) Net movement in funds Total funds brought forward 4,174 137,090 9,935 127,155 Tolal funds earried forward 141.264 137,090
JIGSAW NORTHERN IRELAND BALANCE SHEET AS AT 31 MARCH 2023 2023 2022 Notes Current assets Cash at bank and in hand Debtors 140,545 1,439 137.932 141,984 137,932 Credilors: amounts falling due within one year (720) (842) Net current assets 141,264 137.090 Net assets 141,264 137,090 Funds Unrestricied funds Restricted funds 86.264 55,000 137,090 141.264 137,090 For Ihe Year Ended 31%1 March 2023 the company was entitled to exempiion from audit under section 477 ofthe Companies Aci 2006 relatin¥ 10 small companies. The notes on pages 8 to 9 form an iniegral part of these financial stalements.
JIGSAW NORTHERN IRELAND BALANCE SHEET CONTINUED TRUSTEES, STATEMENTS RE UIRED BY ARTICLE 257B YEAR ENDED 31 MARCH 2023 In approving these financial slatements as trustees of ihe company we hereby confimi.. (a) Ihat for ihe year stated above Ihe company was entitled to the exemption conferred by Article 257A{ l ) of the Companies Act 2006: (b) Ihat no notice has been deposited al the registered office of the company pursuant to Article 257B(2) requesling thai an audit be conducled for the year ended 31 March 2023 and (c) that we acknowledge our responsibililie5 for: ( l ) ensuring that the company keeps accounting records which comply with Article 229, and (2) preparinby financial slaiemenls which give a true and fair view of Ihe slate of affairs of the company as at the end of the financial year and of its profit or loss for the year then ended in accordance with the requirements of Anicle 234 and which otherwise comply with the provisions of the Companies Aci ?006 relaling io tinancial slalements. so far as applicable to the company. The financial statements were approved by the Board on 4, September 2023 and signed on its behalf by G Bri2gs Trustee
JIGSAW NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2023 Accounling policies Aecounting Convention The financial statements are prepared under the historical cosi convention and follow the recommendations in 'Accounting and Reporting by Charities- Siatement of Recommended Praciice, issued in October 2000. The charity has taken advantage of the exemption in FRS l from the requirement to produce a cash flow statement because il is a small charity. Incoming resources Voluntary income is received by way of donations and gifts and is included in full in ihe Statement of Financial Activities when receivable. Gifts donated for resale are included as income when they are sold. Donated assets are included ai the value to the charity where this can be quantified and a ihird party is bearing the cost. The value of services provided by volunteers has not been included. Grants. including grants for Ihe purchase of fixed assets, are Cognised in full in the Statement of Financial Activities in the >'¢ar in which they are receivable. Income from investments is included in the year in which il is receivable. Resources expended Resources expended are recognised in Ihe year in which they are incurred. Management and administration costs are those incurred in conneclion wilh administrdlion of the charity and compliance with constitutional and statutory requiremenls. Donation5 2023 2022 Donations from Service Users and Friends of Jigsaw Nl 200 150 Grant income- Servlee Level Agreements 2023 2022 South Eastern Health and sla] Care Trust Belfast Health & Social Care Trust 17.948 79,923 17,268 76,651 97,871 93,919
JIGSAW NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMEIYTS YEAR ENDED 31" MARCH 2023 Investment income 2023 2022 Inierest received 19 132 19 132 Em ployees Number of employees The averabye monihly numbers of employees during the year were.. 2023 Number 2022 Number Employment costs 2023 2022 Wages and salaries 56,998 48.203 Creditors: amounts falling due within one year 2023 2022 Accruals Credit Card 720 720 122 720 842 10-