Recognised with The Charity Commission for Northern Ireland NIC100074 Recognised a5 a charit), by HMRC Company Registration Number: Nl 35612 saw orthern Ireland Trustees, re ort and financial statements for the 'ear ended 31 March 2025 JIGSAW NORTHERN IRELAND CONTENTS Page LEGAL AND ADMINISTIiATIVE tNFORMATION TRUSTEES REPORT INDEPENDENT EXAMINERS REPORT STATEMENT OF FINANCIAL ACTIVITY BALANCE SHEET NOTES TO THE FINANCIAL STA TEMENTS 9-10 JIGSAW NORTHERN IRELAND LEGAL AND ADMINISTRATIVE INFORMATION Statu5 Trustees G Briggs S Gillespie A Moss N Harte M O'Hallordn T Woodside F McCaughl¢y A Deery Company Registrdtion Number N135612 Recognised with The Charity Commission for Northern Ireland NIC10(K)74 Recognised as a charity by HMRC Independent Examiner DMW AccounLgnis {2011) Limited 28 Townsend Street Belf&sl BT13 2ES Business address Townsend Enterprise Park Office 4b ?8-i2 Townsend Street Belfast BT13 2ES Bankers AIB 11- 15 Donegall Sq North Belfast BTI 5GB Solicitors Phil Nicho150n & Associates 54 Orchardville Gardens Belfasi BTIOOJX JIGSAW NORTHERN IRELAND TRUSTEES, REPORT YEAR ENDED 31 MARCH 2025 Re*ieM' of activities and achievemeDts The charity provides a range of aclivities on a weekly basTS for approximately 130 members. Activities includ¢ communiry arts, exercise in water, keep fiL swimming and bocci& Siatement 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 the charity and of ihe surplus or deficit of the charity for that period. In preparing those financial siatements. the trustees are required to: select suitable accounting wlicies and then apply them consistently: make judgements and estimates thai are reasonable and prudent. state whether applicable accountin? standards and Statements of recommended practice have been followed subj¢cl to any departures disclosed and explained in the f￿anCIal statements. and prepare the financial statemenLS on the going concern b&sis unless ir is inappropriate to presume that the charity will continue in business. The trustees have overall reswnsibiltty for ensuring that the charity has appropriate svstem of controls. financial and othen¥ise. They are also responsible for keepino proper accounting records which disclose with reasonable accuracy at any time the financial posilion of the charil), and enable them 10 ensure ihat the financial statements comply with the Companies Act 2006. 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 irreoularities. The trustees recommend that DMW Accountants (2011) Limited remain in oifice until further notice. Thi5 report was approved by the trustees on 2￿1 June ?025 and signed on its behalf by JIGSAW NORTHERN IRELAND INDEPENDENT EXAMINER'S REPORT TO THE CHARITY TRUSTEES OF JIGSAW ORTHERN IRELA.%D Independent Examiner's Report to the Charity Trustees of Jigsaw Northern Ireland I report on the Ac¢ounis of the trust for the year ended i151 March 2025, which are set out on Pages 6-10. Respective Responsibilities of Charity Trustees and Examiner As the charity's trustees you are responsible for the preparditon of the Accounts in accordance with the Charities Act (Northern Ireland) 2(X)8. It is my responsibility to: Examine the Accounts under Seciion 65 of the Charities Act Follow the procedures laid down in the general direciions given by the Commission under Section 65(9Kb) of the Charities Act State whether particular matters have come to my attention. Basis of IndependeDt Examiner's Report I have examined your charitv Accounts as required under Section 65 of the Charities Act and my examination was carried out in accordance with the generdl Directors give by the Charity Commission for Northern Ireland under Section 65{9Kb} of the Charities Act. My examination included a revie￿. of the accounting records kept by the chartty and a comparison of the accounts presenied with those records. li also included consideration of an), unusual iiems or disclosures in the accounts. and seeking explanations from you as charity trustees concerning any such maners. My role is lo state whether any malerial 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 noi accord with those accounting records. 3. That the Accounts do not comply with the accounting requirements of the Charities Act. 4. That there is further infomiaiion needed for a proper understsnding of the Accounts to be reached. JIGSAW NORTHERN IRELAND INDEPENDENT EXAMINER'S REPORT TO THE CHARITY TRUSTEES OF JIGSAW IYORTHERY IREL.4ND Continued Independent Examiner's Statemenl I have completed my examination and have no concerns in respect of the matters ( l ) to {4) listed above and. in connection with following the Directions of ihe Charity Commission for Northern Irelan& I have found no matters that require drawing to your atteniion. DMW Accounlants (2011) Limited Townsend Enterprise Park 28 Townsend Slreet Belfast BT13 2ES Date: JIGSAW NORTHERN IRELAND STATEMENT OF FI.YANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2025 2025 Totsl 2024 Tolal Noles Ineoming resources Donaiions Grants- Service Level Agreements Bank Interest Taxi Contributions Group Contributions National Lottery St Anne's Cathedral Sit-oul Julia& Hans Rausing Trust 293 108,560 1,498 7,174 3.494 3,i20 1.300 101,311 601 7.728 3,788 880 8.000 Total incom ing resources 125,639 143.638 Resourees expended Staff cosis Staff Pension (Including Employee contributions of £3239.95) Staff Cover Training Costs Rent and utilities Electricity Room Hire Insufdnce Catering Prinling. postage and stationery Telephone & Internet Computer costs Materials Uniforns Staff Travel Transport Accountancy fees Professional Fees Group Tutors Subscription5 Gifts Interest and charges 69.509 6.480 3,405 42 2.962 549 3.858 1.200 3,452 2.087 957 1.231 60.556 5.728 80 3.450 608 3,528 1,100 2,817 1.016 935 .205 780 448 1.437 19,548 720 1,728 17.165 720 900 17.063 374 200 421 18,770 329 140 411 Total resourees expended (135 ?44) (123.606) Net moi'ement in funds Toral funds brought form'ard (9.605) 161.296 20,032 141.264 Total funds carried fonward 151,691 161.296 JIGSAW NORTHERN IRELAND BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Note5 Current assels Cash at bank and in hand Debtors 152,411 160.467 1.549 152,41 162,016 Creditors: amounts falling due within one year (720) (720) Net current assets 151.691 161,296 Net assets 151.691 161,296 Funds Unrestricted ￿ndS Restricted funds 89.691 6?.0(K) 101.296 60,000 151,691 161.296 For the Year Ended 31" March ?0?5 the companv was entitled to exemption from audii under seciion 477 of the Companies Act 2006 relaiing to small companies. The notes on pages 8 to 9 forni an integral part of these finaneial statements. JIGSAW NORTHERN IRELAND BALANCE SHEET CONTINUED TRUSTEES, STATEMENTS RE UIRED BY ARTICLE 257 YEAR ENDED 31 MARCH 2025 In approving these financial statements as trustees of the company we hereby confirm". (a) that for the year stated above the company was entitled to the exemption conferred by Article 257A( l ) of the Companies Act 2006. (b) that no notice has been depK)Slted at the registered office of the company pursuant to Article 257BI2) requesting that an audit be conducted for the year ended 31 March 2025 and (c) that we acknowledge our responsibilities for ( l ) ensuring that the company keeps accounting records which comply with Article 229, and (2) preparing financial sthiements which give a true and fair view of the siaie 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 ihe requirements of Article 234 and which otherwise comply with the provisions of the Companies Aci 2006 relating to financial staiements, so far as applicable to the company. The financial statements were approved by the Board on June 2025 and signed on its behalf by GBr Trustee JIGSAW IYORTHERN IRELAND NOTES TO THE FIIIAIYCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 Aeeounting policies Accounting convention The financial slatements are prepared under the historical cosi convention and follow the recommendations in 'Accounting and Reporting by Charities: Siaiement ol Recommended Prartice, issued in October 2000. The charity h&s taken advantage of the exemption in FRS l from the requirement to produce a cash flow slatement because il is a small charity. Incom ing resources Voluntary income is received bv wav of donations and gifts and is included in full in the s￿tement of Financial Activities when receivable. Gifts donated for resale are included as income when they are sold. Donaled assets are included at the value to the charity where this can be quantified and a third pany is bearing the cost. The value of services provided by volunteers has not been included. Grants. including granis for ihe purchase of fixed assets. are recognised in full in the Statemenl of Financial Activiiies in the year in which they are receivable. Income from investments is included in the year in which it is receivable. IJ. Resources expended Resources expended are recognised in the year in which they are incurred. Managemeni and administration costs are those incuTred in connection with administration of the charity and compliance with constitutional and statutory requirements. Donations 2025 2024 Donations from Service Users and Friends of Jigsaw Nl 293 Grant income- Service Level Agreements 2025 2024 South Eastern Health and Social Care Trust Belfast Health & Social Care Trust 19.889 88.671 18,584 8?,727 108,560 101.311 JIGSAW NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST MARCH 2025 Investment income 2025 2024 Interest received 1.498 601 1,498 601 Employees Number of employees The average monihly numbers of employees during th¢ year were: 2025 Number 2024 Number Employment eosts 2025 2024 Wages and salaries 69.509 60,556 Creditors: amounls falling due within one year 2025 2024 Accruals 720 720 720 720 10-