Recognised Ivith The Charity Commission for Northern Ireland NIC100074 Recognised as a eharily by HMRC Compan), Registration Number: Nl 35612 saw Northern Ireland Trustees, re ort and financial statements for the ear ended 31 March 2024 JIGSAW NORTHERN IRELAIYD 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 Status Trustees G Briggs M O'Halloran F Mccaughley S Gillespie T W(K)dside N Harte A Moss A Deery Company Registration Number Nl 35612 Recognised with The Charity Commission for Northern Ireland NIC100074 Recognised as a charity by HM RC Independeni Examiner DMW Accountants (2011) Limiied 28 Townsend Street Belfast BT13 2ES Business address Townsend Enierprise Park Office 4b 28-32 Townsend Streei Belfast BT13 2ES Bankers AIB 1 15 Donegall Sq North Belfasi BTI 5GB Solicitors Phil Nicholson & Associates 54 Orchardville Gardens Belfast BTIO OJX JIGSAW NORTHERN IRELAND TRUSTEES, REPORT YEAR ENDED 31 MARCH 2024 Review of activities and achievements The charity provides a ran&Je of activities on a weekly basis for approximately 130 members. Activities include community arts, exercise in waier, keep fit, swimming and boccia. Slatement of truslees, responsibilities Company and charity law requires the trustees to prepare financial staiemenls for each financial year which give a true and fair view of Ihe stale of affairs of the charity and of the surplus or deficit of the charity for thai period. In preparing those financial slalemenis, th¢ trustees are required to: select suitable accounting policies and then apply them consistently. make judgements and esiimates that are reasonable and prudent. state whether applicable accounting standards and statements of recommended praclice have been followed subject to any departures disclosed and explain¢d in ihe financial siatements; and prepare ihe financial statements on the going concern basis unless it is inappropriate to presume thal the charity will continue in business. The trustees have overall responsibility for ensuring that the charity has appropriate system of conlrols. financial and oiherwise. They are also responsible for keeping proper accouniingj records which disclose with reasonable accuracy ai any lime the financial posilion of the charity and enable them io ensure ihat the financial statements comply wilh the Companies Aci 2006. They are also responsible for safeguarding the a55els of the charity and hence for laking reasonable steps for the prevention and deleciion of fraud and other irregulariiies. The trustees recommend thai DMW Accountants (2011) Limited remain in office until funher notice. This report was approved by the trusiees on 3 June 2024 and signed on ils behalf by G Briggs JIGSAW NORTHERN IRELAND IIYDEPENDEIYT EXAMINER'S REPORT TO THE CHARITY TRUSTEES OF JIGSAW NORTHF.RN IRELAND Independent Examiner's Report to the Charity Trustees of Jigsaw Northern Ireland I report on the Accounts olthe trust lor the year ended 31 March 2024. which are sel oui on Page5 6-10. Respeetive Responsibilities of Charity Trugtees 8nd Exam iner As the charity's trustees you are responsible for the preparation of the Accounts in accordance with the Charities Act (Northern Ireland) 2008. It is my responsibility to: Examine the Accounts under Section 65 of the Charities Act Follow ihe procedures laid down in the general directions given by the Commission under Section 65(9Xb) of the Charities Acl Stale whether particular matters have come to my altenlion. Basis of Independent Examiner's Report I have examined your charity Accounts as required under Section 65 of the Charities Acl and my examination was carried out in accordance with ihe general Directors give by the Charity Commission for Northem Ireland under Section 65(9)(b) of the Charities Act. My examination included a review of Ihe accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideralion of any unusual items or disclosures in ihe accounts, and seeking explanations from you as charity trustees concerning any such matters. My role is to state whether any rnalerial matters have come to my attention giving me cause to believe: l. The accounting records were not k¢pi in accordance with Section 63 of the Charilies Act. 2. Thal the Accoun15 do not accord with those accounting records. 3. Thai the Accounts do not comply with the accounting requirements of the Charities Act. 4. That ther¢ is further infonnation needed for a proper understanding of the Accounts to be reached. JIGSAW NORTHERN IRELAND INDEPENDENT F.XAMINER'S REPORT TO THE CHARITY TRUSTEES OF JIGSAW ORTHERN IRELAND Continued Independent Examiner's Statemenl I have completed my exam ination and have no concern5 in respect of the matters ( l ) to {4) listed above and, in connection with following the Direction5 of the Charity Commission for Northern Ireland. I have found no marters that require drawing to your attention. DMW Accountants (2011) Limited Townsend Enterprise Park 28 Toivnsend Stree¢ Belfast BT13 2ES Dale: 3(ts{r>4 JIGSAW NORTHERN IRELAND STATEMEIYT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2024 2024 Total 2023 Total Notes Ineoming resources Donalions Grants- Service Level Agreements Bank Interest Taxi Contribuiions Group Contribution5 National Lottery St Anne's Caihedral Sit-out Julia& Hans Rausing Trust 200 97,871 19 6,160 101,311 601 7,728 3,788 21.330 880 8.000 13,788 850 Total incoming resour¢e5 143,638 122,103 Resources expended Stal'l. costs Siaff Pension (Including Employee contributions of £2.863.85) Trainingi Cosls Rent and utilities Electricity Room Hire Insurance Catering Printinb. postage and slalionery Telephone & Iniernet Computer cosis Materials Unifroms Office Equipment Staff Travel Transport Accouniancy fees Group Tutors A5SlStant Tutors Subscriptions Gifts Interest and charges 60,556 5,728 80 3,450 608 3.5?8 1.100 2,817 1,016 935 ,205 780 448 56.998 7.053 684 3.007 265 3,167 900 2,159 1,931 1,106 754 327 1.437 19.548 720 18,770 ,532 19.270 720 16.830 380 314 120 412 3?9 140 411 Total resources expended Net movement in funds Total funds broughi lorward Total funds carried forward (123,606) (117.9?9) 20,032 141.264 4.174 137,090 161.296 141,264 JIGSAW NORTHERN IRELAND BALAIYCE SHEET AS AT 31 MARCH 2024 2024 2023 Notes Current assets Cash at bank and in hand Debtors 160,467 1,549 140.545 1,439 162,016 141,984 Creditors: amounts falling due within one year (720) (720) Net current aggets 161,296 141.264 Net assets 161.296 141,264 Fund5 Unrestricled funds Restricted funds 101.296 60.000 86,264 55.000 161.296 141,264 Forthe Year Ended 31 March 20?4 the company was entitled to exemption from audit undersection 477 ofthe Companies Aci 2006 relating to small companies. The notes on pages 8 to 9 form an integral part of these financial statements. JIGSAW NORTHERN IRELAIYD BALANCE SHEET CONTINUED TRUSTEES, STATEMENTS RE UIRED BY ARTICLE 247B YEAR ENDED 31 MARCH 2024 In approving these financial stalements as trustees of the company we hereby confim: (a) that for the year stated above the company w&$ entitled to the exemption conferyed by Article 257A( l ) of the Companies Act 2006. (b) that no notice has been deposited al the registered office of the company pursuani to Article 257B(2} requesting that an audil be conducted for the year ended 31 March 2024 and (c) thai we acknowledge our responsibilities for: (l ) ensuring that the company keeps accounting records which comply with Article 229. and (2) preparing financial statements which &?ive a true and fair view of the slate of affairs of the company as at Ihe end of the financial year and of ils profit or loss for the year then ended in accordance with Ihe requirements of Article ?34 and which othenvise comply with the provisions of Ihe Companies Act 2006 r¢lating to financial statemenis, so far as applicable to the company. The financial slatements were approved by the Board on 3 June 2024 and signed on ils behalf by G Briggs Trustee JIGSAW IYORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2024 Aeeounting policies Accounling coni'ention The financial slalements are prepared under the hislorical cost convention and follow the recommendations in 'Accounting and Reporting by Charities.. Statement of Recommended Practice, issued in October 2000. The charity has taken advantage of the exemption in FRS l from the requirement to produce a cash tlow statement because it is a small charity. Ineoming resources Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when receivable. Gifts donated for resale are included as income when they are sold. Donated assets are included al the value to the charity where (his can be quantified and a Ihird party is bearing Ihe cosi. The value of services provided by volunteers has not been included. Grants. including grants for the purchase of fixed assets, are recognised in full in ihe Sialement of Financial Activilies in the year in which they are receivable. Income from investments is included in the year in which it is receivable. Resourees expended Resources expended are recognised in the year in which they are incurred. Management and administration costs are those incurred in connection with administration of the charity and ompliance with constilulional and statutory requirements. Don8tions 2024 2023 Donaiions from Service Users and Friends of Jigsaw Nl 200 Grant income- Service Level Agreements 2024 2023 South Easlem Health and Social Care Trust Belfast Healih & Social Care Trust 18.584 82,727 17.948 79,923 97,871 JIGSAW NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31" MARCH 2024 Investment income 2024 2023 Interest received 601 19 601 19 Employees Number of employees The averagye monihly numbers of employees during the year were: 2024 Number 2023 Number Employment eosts 2024 2023 Wages and salaries 60,556 56.998 Creditors: amounls falling due within one year 2024 2023 Accruals 720 720 720 720 10-