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 s￿la] 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-