SPARC Supporting People Achieving Real Choice Re8iStered charity No. 1060095 SPARC Annual Report & Accounts and Social Impact Review [SIR] 2023-2024 Year ending 31 March 2024 Agreed by the members Annual General Meeting [AGM] on Monday September 30th 2024. Report published on October 14th 2024. - We believe the most valuable resource we have are the ordinary people that use our servlces. Thls worklng ethos Is called the SPARC Way.- elpizo nhartered Accouniants
CONTENTS PAGE Introduction Pages 3 Welcome to this years Annual Report and Social Impart Review ISIRI Page 4 About SPARC: what's in a narne and the tornmunities we serve. Page 5 Meeting the four maln areas of soclal need in people's lives Page 6-7 The annual in-house~Quality of Life~ survey of SPARC members [Oct12024] Page 8 A snapshot of SPARCS work duringthis lastyear. Page 9 Page 10 SPARC'S projects and servi¢es. Page11 An example of SPARC'S work: the proposed new -Life- projert. A Roadmap for members of SPARC. Page 12 Page 13 Assessment and Tracking individual progress of our member5. Page 14 What does it mean to have a learning disability and its social impact? Page 15 The"SPARC Way.: our values and how we work. A Financial health check: progres5. challenges and opportunitie5 Page 16 Pages 17-19 Planning the future ". the role of our-critical friends- in quality & governance. Statement of Trustee5' Respon5ibilitie5 Page 20 Independent Examiners Report Page 21 Statement of Financial Activities Page 22 Balance Sheet Page 24 Notes to the Accounts Page 25 Building the SPARC Way.
Introduction The trustees of SPARC present their annual report and financial statements of the charity for the year ended 31 March 2024. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charitys trust deed, the Charities Act 2011, and the Statement of Recommended Prartice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) leffective 1 January 2015). The board of trustee5 are satisfied with the performance of the charity during the year and the position at 31 March 2024 and consider that the charity is in a strong position to continue its activities during the coming year, and the charitys assets are adequate to fulfill its obligations. purp se Purpose and activities of the SPARC Charity The charitls objectives are: The relief of people with learning disabilities in the area defined in clause 2 {hereinafter called the area of benefit). It shall advance the education of such persons to preserve their good health, relieve their sickness and povety and provide recreational facilities in the interests of social welfare for such persons with the object of improving their quality of life. Contact details for SPARC SPARC [Supporting People Achieving Real Choice] Registration Number 1060095 Date of registration 11 January 1997 Chair of Trustees: Mick O. Gorman Registered office: 69, Nicander Road, Liverpool, L18 1 HU Mobile: 07792-110-390 Email: micko8orman@blueyonder.co.uk Website: www. ri Building the SPARC Way.
WELCOhlE Welcome to SPARC'S Annual Report & Social Impact Review [SIR] This year's Annual Report and Accounts[2023-2024] also includes our Social Impact Review [SIR] to help assess the progress SPARC has made to improve the quality of life of its members who are people with Learning Disabilities. We are pleased to report that a great deal of positive work has been undertaken during this last year. In the 30 year5 of SPARC'S existence the lives of most people with learning disabilities in the UK has improved incrementally and our small charity has played its part in this positive change However, a great deal more work needs to be done to challenge the ongoing national picture of discrimination, inequality, social exclusion. poor health . and disability hate crime which many of our members still experience. Serious health inequalities remain and life expectancy is still much lower for people with learning disabilities. The appalling mortality rates suffered by people with learning disabilities during the Covid-19 pandemic is a national scandal and this negative experience has since eroded confidence and trust by many families towards local services. This problem is highlighted by the large numbers of people . labelled by the media as so-called "ghosts". who are still missing and "off-the- radar of services since the end of lockdowns . Health inequality therfore remains one of SPARCS four key priorities along with challenging criminal exploitation, improving personal safety and creating more opportunities for open employment for our members. The fact that the majority of SPARC'S elected Trustees, staff and volunteers are either service users, family carers or professionals working in the field of learning disability, provides the energy for SPARC'S work. It is these people with lived experience who drive SPARC'S services to ensure they remain "fit for purpose- for our 296 members. This last year has once again been challenging and SPARC would like to thank its staff and volunteers and in particular. Catherine Mannlon and Phil Haden. who have worked tirelessly during the current cost of living crisis. The members of SPARC approved this report at their Annual General Meeting held on Monday September 30th 2024 and along with the Social Impact Review [SIR] includes user-friendly infographics and images to help improve its accessibility to our members. Thank you. Mick O. Gorman Chair of Trustees of the SPARC charity [ October 14th 2024] . Building the SPARC Way.
About SPARC NAME? What's in a name? SPARC ["Supporting People Achieving Real ChoiceT is a small charity based in the borough of Halton and which sit5 on the banks of the River Mersey. Our charity currently supports 296 people with a Learning Disability aged 16- 28 years. SPARC was first established in July 1995 by a small group of concerned parents, and became a registered charity in January 1997. Our name describes the aim to provide practical opportunities for people with a learning disability to make reasoned choices about the aspirations they have in their lives. To help do this SPARC provides a portfolio of projects which share a common thread of promoting life-skills in health and welfare, employment, personal safety and improving Social inclusion. A snapshot of the local communities SPARC serves Most of SPARC'S work takes place in working class communities in Halton which is geographically located within the Liverpool City Region. The borough of Halton has a population of 129,000 and from the last Indices of Multiple Deprivation: IMD (Dec: 2019), is ranked within the 1 Oyo most deprived local authorities in England . It is a place where 19.6% of local children live in povew and in the Riverside and Kingsway wards , where many of our SPARC members live, these are communities which have experienced historically high levels of deprivation over many decades. The lastjoint Strategic Needs Assessment reported that: 9.696 residents in Halton are defined as fuel poor 290A) of school pupils receive free school meals 30% of households are in problem debt JOB Intergenerational social inequality for people with learning disabilities: Structural Inequalities in terms of employment & income, health & disability, education & skills, crime and barriers to housing and services, is always exacerbated for the most vulnerable groups in society including the members of SPARC who have learning disabilities. Building the SPARC Way.
THE FOUR MAIN AREAS OF SOCIAL NEED IDENTIFIED BY OUR MEMBERS The following infographic identifies the four main areas of social need the members of SPARC have identified as their priorities from feedback captured from our reporting tools, as follows: The "Ideas Clearing House" forums for the members to share experiences1 concerns. SPARCS annual in-house "Quality of Life" survey of its members. External Inputs and advice by our "critical friends- including the Lloyds Bank Foundation and Constructive Partnerships Ltd. This evidence provides the drivers for SPARCS projects and services which are designed to meet the four areas of social need..: 1. Improving people's health and welfare by better access to local services 2. Keeping people safe in their community 3. Learning skills for the world of work 4. Providing more opportunities for creative social enterprise The 4 main areas of social need Identified by the members of SPARC. Building the SPARC Way.
How this social need impacts on the lives of the members of SPARC Declining access to local services: After a decade of austerity and ever-stricter eligibility rules imposed by hard-pressed councils, we know that 72% of SPARC members are now effectively out of service and "off the radarf. of statutory agencies, until they experience a crisis in their lives. These are people who are now so-called "ghosts" by the media because they do not use local services like the NHS, Public Health, Education, and Welfare Rights because of low confidence and diminished expectations since Covid-19. The recent report by the Children, Commissioner Rachel De Souza["Missing Children": Sept12024] has identified thousand5 of vulnerable people still missing from education and local services since the health pandemic. Poor health and welfare: People with a learning disability still experience premature death rates on average 18 years less than the general population [" NHS Digital Report 20191]. SPARCS annual members survey[OcU2024] has reported that 58% have associated poor health like diabetes, obesity and poor mental health but only 13% have seen their GP for an annual NHS health check. The ONS has also reported that during Covid-19 the mortality rates for people with Learning Disabilities were 6 times higher than the national average during lockdowns .[ONS12019]. Stay safe online Crime and the Criminal Justice System: The members of SPARC are particularly vulnerable to exploitation by criminal gangs. who attempt to groom them as'fake friends".This is sometimes called "Mate Crime" and from SPARC'S annual members survey we know that 21 % of our members have experienced contact with criminal gangs or they have been the victims of hate crime. The Prison Reform Trust report "Nobody Know. shows that 28% of the prison population in England have a learning disability due to inadequate screening procedures by the Police and Courts to divert vulnerable people away from the criminal justice system. Unemployment: Only 5% of people with a learning disability have paid employment in the UK although it is recognized that a job is often the best form of natural social inclusion [BASE: report 2019]. We know that 83% of SPARC members are long term unemployed but 64% would like a paid job and yet only 7% have ever used a Job Center due to diminished confidence. Loneliness and social exclusion: Many SPARC members lead extremely lonely lives and 75% are trapped at home for up to 5 days each week. The fear of hate crime and limited social opportunities for meeting other people often results in grinding isolation and poor physical and mental health that erodes aspirations and exacerbates a culture of fatalism. Building the SPARC Way.
YETHE ANNUAL MEMBEP SURVEY The annual "Quality of Life" survey of SPARC members [October 2024] Each year SPARC conducts its annual"Qualityof Life" survey of its members and families. Thi5 year we achieved a very good 87% response rate from the membership using a structured questionnaire with 10 questions that explored access to local services: health and welfare: aspirations for employment and the levels of disability hate- crime experienced. XEY POIITS The main findings from the survey: Most SPARC members t720AJ] are'off the radarf, of statutory services until they experience a life crisis like poor health or become victims of crime. 5PARC now provides the only regular provision for 74% of our 296 members . Four main areas of social need have been identified= keeping safe= improving health and welfare: learning skills for work: and more opportunities for social enterprise. Most of our members are happy [86%] with the quality of services provided by SPARC. The OcU24 survey reported that: 72% of our members do not access council social day-care services. 43% have lost or had reduced services in the "transition" from childrens to adult services. 78 1>6 of members have an average reading age of just 7-9 years and therefore cannot engage with most NHS and Public Health plarforms based upon the formal written word. 83% are long term unemployed although 64% said they would like a paid job but only 7% have ever visited ajob Center. 73% cannot use public transport like a local bus or a train independently 75% are trapped at home for up to 5 days each week and experience severe loneliness 580h have associated poor health like diabetes, obesity and poor mental health but only 130 have seen their GP for an annual NHS health check. 65% have experienced disability hate crime but only 3% have reported incidents to the police 21 % reported attempted grooming lexploitation by criminal gangs and loan sharks 36% of our families now rely upon local food banks 38% currently use payday loans or loan sharks but only 12% have ever had a professional welfare benefits assessment. 78()6 of the SPARC'S elected Trustees staff and volunteers are parents, family carers or professionals working in the field of learning disability- 86% of members said they like the flexible delivery of service5 combining group work with Zoom workshops and 1,.1 fieldwork. 74% of members report that SPARC is the only local service they now have regular contact with during the week. Building the SPARC Way.
A snapshot of SPARCS work this year Numbers supported: a total of 296 individual members and carers supported this year . E Projects/Services provided: SPARC currently provides a suite of 7 plt projects/services supported by a mix of grants , with volunteers or are self-funded by SPARC itself. Flexible delivery of services: many SPARC members are still isolating following the Covid-19 lockdowns, and so we have provided a flexible delivery of services including face-to-face group work, fieldwork and online learning sessions. Improving health and independent living. our projects have promoted healthier lifestyles and this has led to a 12 96 increase in the numbers of 5PARC members attending for annual GP/NHS health checks. Developing Ideas and aspirations for the future: the members have invested a lot of time sharing their ideas for new social enterprises like their exciting new -Life" on-line project. Improving financial health: SPARC'S income has continued to improve incrementally with new funding from the Lloyds Bank Foundation, People's Health Trust and Postcode Lottery alongside increased unrestricted income from our work with direct payments. Positive Feedback: our recent in-house members survey [Oct12024] reported that 86% are happy with the quality of services provided and 7496 said that SPARC is the only local service they have regular contact with during the week. External reports and consultancy to improve quality and governance= External reports kindly provided by'critical friends" like Constructive Partnerships Ltd and the Lloyds Bank Foundation consultants are helping to improve the resilience, governance and the quality of SPARCS business planning. Building the SPARC Way.
SPARC'S projects and services SPARC currently provides a suite of plt projects. which are supported by a combination of grants . our wonderful volunteers or are self-funded by SPARC itself. The Always Here 4 U project: now self-funded by SPARC and provides support and training for isolated members to learn how to stay safe and deal with disability hate crime. The Enhance programme: funded by the Lloyds Bank Foundation to help build the long-term resilience of SPARC. The U-choose project: this is our in-house Digital Publishing House and is self-funded by SPARC: it enables SPARC members to design their own bespoke accessible information for non-readers using'pictures rather than words" The Filthy Fingers project: supported by the Postcode Lottery and the Bally Thomas Trust and is a social prescribing project to help people learn how to grow food from "pot to plate" The Ventures Club: Direct Payments funded and aims to engage with people isolated in the community to meet together and make new friends. YINDTHE GAP The Mind The Gap project: Supported by Awards For All and aims to support people to better access local services.. The new"Life" online members club: a proposed new project that SPARC is currently developing as a social enterprise and a potential subscription platform. The idea is for people with learning disabilities to share their own ideas, experiences through short films and podcasts. Building the SPARC Way.
EXAMPLE An Example of SPARC'S creative work: the proposed new "Life" project. SPARC 5upportsng PEoplc AcniEVin£ Rc31 Choii Register thaTity No". 1C0095 The Life project: an infographic Preamble The members of the SPARC charity would like to explore the portential of their LIFE projert. This is an online forum to enable people with Learning Disabilities to share their life experiances and aspiratations- promote social inclusion and normalisation= and develop social enterprise. Input by members of SPARC () film and storyboawd eF8ation Input by "othe people w¢th learnlng disabilltles nationally. (101 Th8 Roal Comi Professiond Creators Joe Tottey netork Student placerr Qual Control Slgry)ostlng to servlcas using accessible inf4)rn7a. tion for-non.rea(lers- Safeguarding ko-f i 2t Monthty club ¥Ub8Cp- tioD8 by wKlivMJuJs thJnate to SPARC Corwrate Grants. Commissions NHS / Public heajth Building the SPARC Way.
STAIZ
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ASSESSMENT Assessment & Tracking the individual progress of SPARC members When a new member joins SPARC. a range of assessment and tracking tools are used to help measure an individual's progress. ENTRY Entryllnduction into SPARC: At the point of entry and Induction , the Personal Information Profile [PIP] is introduced as a confidential file about the individuals needs to include= medical information, family contacts and emergency Tel numbers. It includes an initial assessment to measure baseline literacy, numeracy and social skills and a Risk Assessment which is shared with the appropriate staff and volunteers on a strict'need to knobrf, basis. Reference is also made to any available Statements of Special Needs or Education Health & Care Plans [EHCP]. Participation in projectslservices: Literacy. Numeracy and Social Skills are screened and then subject to ongoing assessment using the ASDAN "Every day Living. profiles. These are user-friendly assessments are not'tests" and incrementally build targets by breaking skills into small steps. For example, on money and finance: managing a weekly budget: what is goodlbad credit.. problem debt,etc The HASI profile: [Hayes Ability Screening Index=] when a member moves past the induction point the HASI will be used to provide a quick numerical score for personal and social needs. It is very important to stress that the HASI is also not an IQ test as such but simply a means to score a range of abilities to include problem solving skills like managing risk around substance abuse and potential exploitation. The LDSQ profile [Learning Disability Screening Questionnaire] is particularly helpful in assessing young people at potential risk and to help divert vulnerable people away from the Criminal Justice System [CJS]. ijthtWPLEIE On leaving SPARC The summative assessment . provides a final profile for each member when they leave. This is a detailed breakdown of experiences and achievements. Testimonials and References provided by SPARC for the person leaving and perhaps applying for employment or other training opportunities elsewhere. The Drop - In Club Many former member5 come back to visit SPARC for a chat, catch up or for advice or signposting to services they might need to access. Building the SPARC Way.
WHAT DOES IT LMEAN? I Having a learning disability and its social impact? Approximately 78% of SPARCS current membership profile are people aged 18 -28 years with a Moderate Learning Disability [MLD] whilst 2296 have more Profound and Complex Learning Disabilities [PMLD] . It is important to note that although the individual clinical profiles of the members may exhibit different types of specific learning disability. like MLD or PMLD . in reality it is the social impact of having a learning disability which is the main focus of SPARCS work. This impact is often multifaceted and can include: Having limited skills in reading, writing and numeracy Poor problem solving skills and inabilityto generalize learning. Limited auditorylvisual memory and speech and a language delay. Emotional and behavioral difficulties. Lack of understanding to manage potential risk and exploitation. On literacy skills, for example. the average reading age of a SPARC member is approx. 7-9 years and the social impact of this on individuals means finding it difficult to: Complete an onlinejob application form Book an appointment for a health check with a GP Read instructions for a medical prescription Understand their rights in court when trying to navigate the criminal justice system. DifFiculty in understanding public health information about how to stay safe from Covid-19. Having a learning disability can also "cloak and disguise" other underlying medical condiiion5 like poor mental health or Type 2 Diabetes. This problem of "dual diagnoses" and additional undetected health problems affects 58% of our SPARC members and is a key factor in the health inequalities and early death rates for people with a learning disability. Many of our members lead very lonely lives and are vulnerable to exploitation by loan sharks and criminal gangs .. Our annual survey reported that 38% of our families now use illegal loan sharks or payday loans and are then trapped in problem debt . This is then often used as leverage by gangs to pressurize vulnerable people to become involved in criminal drug networks. Building the SPARC Way. 14
The"SPARC Way.: Our values and how SPARC works: . SPARC is a family led organization where 78% of our elected Trustees are either family carers, parents or service users. It is their lived experience and voice that ensures our services are focussed on meeting the practical needs of people with learning disabilities. Our working ethos is called the "SPARC Wa. and this states . "We believe our most valuable resource are the people that use our services. This is the SPARC Way.- The, SPARC Way"& the annual" ideas Clearing House"event: 01 02 THE MEMBERS PROJEcfs ORGAN15ED FEEDBACK THE SPARC IWAYT RESOURCES THE IDEAS CLEARING HOUSE EVENT 03 PROJECTS AND SERVICES o-o-o-o-o Building the SPARC Way.
A Financial health check: our controls. progress and challenges ahead A preliminary analysis of our accounts shows that SPARC has made steady progress financially since the very difficult years between 2015- 2019. In this period, most of SPARCS main grant funding had finished and we were then forced to use up our small reserves to try and maintain a minimum level of service to the members. We are confident that SPARC has now turned a corner and is becoming more financially stable going into the future. We are grateful to Ken Dobson for taking charge of SPARCS internal financial controls and to Mal Wright at Elpizo Lts for his ongoing advice and support. elpizo Annual Accounts: SPARCS most recent annual accounts are independently examined by our chartered accountants Elpizo Ltd and these will then be submitted to the Charity Commission. SPARC would like to acknowledge the value of the advice and professional support that Mal Wright at Elpizo Chartered Accountants have provided to our charity. Thank You Mal. Income streams: Our most recent cash book shows that both our Restricted Income from funders and Unrestricted Income from Direct Payments and the Ventures Club have increased . Our intention is to build our Unrestrirted income stream via commissions for the Real Comics media and the new"Life" project and develop these into online subscription platforms and strengthen SPARCS financial sustainability. THANK Y•U A big'yhank You" to all of our funders: During the last year SPARC has secured successful grant applications from the Lloyds Bank Foundation. Peoples Health Trust. Awards For All and the Postcode Lottery . Over the last 26 years, SPARC has built a good track record of managing successful projetts with funding from a wide range of sponsors and trusts . All of our end of grant reports submitted to our sponsors have been positive, including the following = The Lloyds Bank Foundation Awards ForAII The Big Lottery Peoples Health Trust. Morgan Foundation, NHS Halton CCG NHS Liverpool CCG Bailey Thomas Trust The Postcode Lottery Building the SPARC Way.
o PL4,tr The future of SPARC . the role of our"Critical Friend5" With the recent professional support by our external "critical friends" like Constructive Partnerships Ltd and the Lloyds Bank Foundation . the Trustees have agreed six key objectives for the future. These relate to the following organizational objectives: 1. Appointing a full-time Projert Manager and establishing a permanent office to take overall responsibility for SPARC'S services and drive its business planning. 2. Explore relevant quality kite marks for improving governance and the quality of services . 2. Examine the possibility of SPARC becoming a Charitable Incorporated Organization [ClO]. 4. Further develop flexible services combining 1.1 case work. group work and online sessions which will meet the x 4 main areas of social need identified by our members. 5. Increase income streams into SPARC with more grant applications but also developing new business and unrestricted income streams like Direct Payments and potential trading activities like subscription online content like the "Life" social enterprise. 6. Develop the skills set of our Board of Trustees via a skills audit to be undertaken by Constructive Partnerships Ltd. Quality controls for services and improving governance The recent external audit kindly conducted by Constructive Partnerships Ltd, acting as an external "critical friend" assessed the quality of our board leadership & has now led to an agreed action plan.SPARC will now build on its existing framework and also examine appropriate quality kite marks in both it5 governance as well the delivery of it5 services for people with learning disabilities. We will help measure progress achieved by building upon the following steps: Build on the recognised screeninglassessment tools like the HASI. LDSQ and ASDAN for improving the quality of its projerts and services. Introduce "Trustees Indemnity Insurance- from BIHB Ltd to underpin our Risk Management policy for the Board. A rolling annual audit each year of 25% of all key policies and procedures like Safeguarding. etc. to ensure their continued fitness for purpose. The "Good Governance Code" for small charities has been adopted and includes regular in-service training for the Board by Constructive Partnerships. Building the SPARC Way.
Tru$te¢$ Our Board of Trustees of SPARC . staff team and volunteers Our Trustees meet together as Board Management Committee, and they are responsible for leading the SPARC charity. They are elected annually and SPARC currently has 10 trustees who meet bi-monthly. Most of our current Trustees are family carers of people with learning disabilities, or are service users or they work professionally in the field of learning disabilities. Our trustees provide not only personal "lived experience" but also offer a range of professional skills like running a small business. banking and work in educational and social care settings. Our current trustees are: Mick O. Gorman: [Chair of Trustees]: Mick is an original founding trustee who first helped to establish the charity back in 1995 with parents and family carers. His professional backgrou nd is in teaching students Wlth learning disabil ities.. 2. Ken Dobson: tTreasurer] Ken has worked in commercial banks for over 20 years before he became a NHS Practice Manager for a large inner city GP surgery in Liverpool. 3. Joe Tottey: [Secretary]Joe is a professional designer and runs a business in Liverpool. 4. Phil Haden: is a lecturer at Riverside College for students with learning disabilities.. 5. Sarah McKeown: is a f/t support worker for people with learning disabilities. 6. Scott McGhee . is an elected representative of our members 7. Kevin Buckley: is an elected representative. 8. Tanya Houghton: is an elerted representative member. 9. Patrick Murley . is an elected representative member.. 10. Stephen Roberts: provides the IT support for our charity. Our plt staff team . Thank You . Since the last of SPARCS significant grants came to an end in 2015-2016 we have been largely dependent upon a team of x 9 p/t sessional staff. They mostly work on a casuallsessional and hourly basis when our projectslservices require inputs and funds allow. The staff and volunteers are currently led by a very hardworking plt Team Leader. Catherine Mannion, who reports directly to the Chair of Trustees.. WALWIEEAS Our wonderful Volunteers: Thankyou. Our 12 wonderful volunteers each offer at least x 3 hrs of support per week and most of them provide in excess of 6 hours to SPARC. The majority of our volunteers have either lived experience of supporting people with a learning disability or have training in the field. They have been genuinely invaluable to the charity and particularly duringthe Covid-19 emergency and the current cost of living crisis. The Trustees would like to put on record their gratitude and genuine thanks to all of our volunteers for their fantastic support. Building the SPARC Way.
The "good governance" audit by Constructive Partnerships Ltd From the recent audit led by Phil Shackell and Constructive Partnerships Ltd SPARC is confident that it now has a clear and coherent strategy in its drive towards achieving good governance for the charity. The Trustees have now agreed on an on-going development plan for'good governance" to help maintain the trust and confidence of our members. the public. commissioners and potential funders. Our plans will prioritize . Organizational purpose. Board Leadership, Integrity and Decision making, Risk management. Diversity and Openness and Accountability. REVIEW Annual Review of SPARCS Policies and Procedures: the 25% annual audit SPARCS aspirations to build good governance will involve an annual check of 25% of all key current policies and procedures to ensure their continued fitness for purpose. Structure. Governance and Management of SPARC The SPARC charity is a registered unincorporated charity governed by a constitution. Trustees are appointed by the existing board through an annual vote by the members of SPARC. The Trustees consider the future need of the charity when looking to add to the board and have regard to the particular skills required at each stage of the charitys development. New Trustees are given a period of induction and continuing training opportunities are made available to all Trustees. The day-to-day operations of the charity are governed by Trustees who are directly engaged in the activity of the charity. The Chair of Trustees provides the main point with the employed staff, volunteers and members of SPARC whilst operational decisions are made by the Trustees at their regular bi-monthly meetings. Independent Examiner Malcolm Wright, Elpizo Limited. Chartered Accountants. 13 Village Road. Higher Bebington Wirral. CH63 8PP. Building the SPARC Way.
Statement of Trustees. Responsibilities: The charity trustees are responsible for preparing a trustees. annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources. including the income and expenditure. of the charitable group for that period. In preparing the financial statements. the trustees are required to: select suitable accounting policies and then apply them consistently observe the methods and principles in the Charities SORP: make judgements and estimates that are reasonable and prudent state whether applicable UK accounting standards 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 proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the charity and taking reasonable step5 for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charitys website in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements. This report was approved by the board of Trustees on Monday October 14th 2024. Signed: Mr. Mick O" Gorman Chair of Trustees of the SPARC charity Building the SPARC Way. 20
Independent Examinerfs Report to the Trustees of the Charity Supporting People Achieving Real Choice (SPARC) Report of the Independent Examiners to the Trustees on the account of the Charity for the year ended 31 March 2024 I report on the financial statement of the charitable company on page 22 to 29 for the year ended 31 March 2024. This report is made solely to the charitys trustees, as a body, in accordance with Section 145 of the Charities Act 2011. My examination has been undertaken so that I might state to the charitys trustees those matters l am required to state to them in an Independent Examinerfs report and for no other purpose. To the fullest extent permitted by law. I do not accept or assume responsibility to anyone other than the charity and charitys trustees as a body, for my examination, for this report, or for the opinions I have formed. Respective responsibilities of the Trustees and Examiner The charitys trustees are responsible for the preparation of the accounts. The charitys trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 ("the Charities ACYJ and that an independent examination is needed. It is my responsibility to.. examine the accounts under section 145 of the Charities Act. to follow the procedures laid down in the general Directions given by the Charity Commission (under section 14515)(b) of the Charities Act. and to state whether particular matters have come to my attention. Basis of opinion and scope of work undertaken My examination was carried out in accordance with general directions given by the charity commission. An examination includes a review of accounting records. kept by the charity and a comparison of accounts presented with those records. It also includes consideration of any unusual items of disclosures in the accounts and seeks explanations from the Trustees concerning any such matters. The procedure undertaken does not provide all the evidence that would be required in an audit. Consequently, no opinion is given to whether the accounts present a true and fair view and report is limited to the matters set out in the statement below. Independent Examinerfs Statement In connertion with the examination, no matters have come to my attention. Which gives me reasonable cause to believe that in any material respect the requirements; to keep accounting records in accordance with section 130 of the Charities Act. And to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met: or To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Malcolm Wright- Chartered Accountant: Elpizo Limited, 13 Village Road, Higher Bebington, Wirral CH63 8PP. The date upon which my opinion is expressed is 7January 2025 Building the SPARC Way. 21
ri¢v¢nu¢s Supporting People Achieving Real Choice (SPARC) Statement of Financial Activities For the year ended 31 March 2024 Expenses Unrestricted Restricted Total Funds Funds Funds Last Year Total Funds 2024 2024 2024 2023 Notes £ Income Donations and legacies Income from charitable activities 26,326 26,326 24,664 Total Income Expenditure Expenditure on charitable activities Governance 14,648 36,836 51,484 40,283 Total expenditure Net income/(expenditure) for the year 10.652 (16.130) (5.478) 10.299 Gross transfer between funds Net movement in funds 10.652 (16.130) (5.478) 10.299 Reconciliation of funds: Total funds brought forward Total funds carried forward -The net movement in funds to above in the net incoming resources as defined in the Statement of Recommendation Practice for Accounting and reporting issued by the Charity Commission for England and Wales and is reconciled to the total funds as shown in the Balance Sheet on page 24 as required by the said statement. All activities derive from continuing operation. The notes on page 25 to 29 form an integral part of these accounts Building the SPARC Way. 22
P¢v¢nu¢5 or Expenses Supporting People Achieving Real Choice (SPARC) Statement of Financial Activities Analysis of prior year total funds as required by paragraph 4.2 of Statement of Recommended Practice {SORP) Unrestricted Restricted Funds Funds 2023 2023 Total Funds 2023 Notes Income Donations and legacies Income from charitable activities 24,664 24,664 Total Income Expenditure Expenditure on charitable activities Governance 20,823 19,460 40,283 Total expenditure Net incomel(expenditure) for the year 2.509 7.790 10.299 Gross transfer between funds 5.498 Net movement in funds (2.989) 13.288 10.299 Reconciliation of funds: Total funds brought forward 442 534 97 Total funds carried forward All activities derive from continuing operation The notes on page 25 to 29 form an integral part of these accounts Building the SPARC Way. 23
Supporting People Achieving Real Choice (SPARC) Balance Sheet As at 31 March 2024 sheet 2024 2023 Notes Current Assets Cash at the bank and in hand Total current assets 22.197 28.575 Creditors: . Amount due within one year Net current assets Net assets The funds of the charity Restricted income funds Restricted funds Unrestricted income funds Unrestricted revenue accumulated funds 6,692 22,822 Total charity funds Approved by the board of Trustees on 14 October 2024 and signed on their behalf by: M. O'Gorman Chairmanrfrustee The notes on page 25 to 29 form an integral part of these accounts Building the SPARC Way. 24
F5noneiol Stot¢m¢nts Notes. Supporting People Achieving Real Choice (SPARC) Notes to the Accounts for the year ended 31 March 2024 Accounting policies The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows: a) Basis of preparation The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland {FRS 102) and the Charities Act 2011. The trust constitutes a public benefit entity as defined by FRS 102. b) Preparation of the accounts on a going concern basis The financial statements are prepared on a going concern. The Charity is entirely dependent on continuing grant and donation support and as a consequence the going concern basis is also dependent on that continuing financial support. c) Income Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably. Income from government and other grants. whether 'capital' grants or'revenue, grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received, and the amount can be measured reliably and is not deferred. Income received in advance of the provision of specified services is deferred until the criteria for income recognition are met. d) Donated services and facilities Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), the general volunteer time is not recognised and refer to the trustees, annual report for more information about their contribution. On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity 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. Building the SPARC Way. 25
Finonciul Stot¢rn¢nts Notes. Supporting People Achieving Real Choice {SPARC) Notes to the Accounts for the year ended 31 March 2024 e) Interest receivable Interest on funds held on deposit 15 included when receivable and the amount can be measured reliably by the charity: this is normally upon notification of the interest paid or payable by the bank. Fund accounting Unrestricted funds are available to spend on activities that further any of the purposes of the charity. g) Expenditure and irrecoverable VAT Expenditure is recognised once there is a legal constructive obligation to make a payment to a third party, it is probable that settlement will be required, and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings: Costs of raising funds consist of commercial trading. Expenditure on charitable activities includes the costs of activities undertaken to further the purposes of the charity and their associated support costs. Other expenditure represents those items not falling into any other heading. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. h) Allocation of support costs Support costs are those funrtions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charitable activities. These costs have been allocated between costs of raising funds and expenditure on charitable activities. The bases on which support costs have been allocated are set out in note1. i) Cash at bank and in hand Cash at bank and cash 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. j) Creditors and provisions Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third paty and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provision5 are normally recognised at their settlement amount after allowing for any trade discounts due. Building the SPARC Way. 26
rlntsncI Stotement5 Notes. Supporting People Achieving Real Choice {SPARC) Notes to the Accounts for the year ended 31 March 2024 k) Financial instruments The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are recognised at transaction value. Income from donations and legacies 2024 2023 Donations Direct payments- individuals The Trust benefits from the involvement and enthusiastic support of its many volunteers, details of which are given in our annual report. In accordance with FRS 102 and the Charities SORP (FRS 102). the economic contribution of general volunteers is not recognised in the accounts. Income from charitable activities Funds 2024 Funds 2023 Income Grants from charitable organizations Total income from charitable activities Analysis of expenditure on charitable activities 2024 2023 Wages Training Venue hires Travel Insurance General admin expenses (Note 5) 38,256 28,308 1,026 2,500 4,746 1,313 6,450 3,085 312 Total expenditure on charitable activities Building the SPARC Way. 27
Finoncitil Stot¢m¢ntS Notes Supporting People Achieving Real Choice (SPARC) Notes to the Accounts for the year ended 31 March 2024 Analysis of governance and support costs The charity initially identifies the costs of its support functions. It then identifies those costs which relate to the governance function. Having identified its governance cost, the remaining support costs together with the governance costs are allocated to charitable activities undertaken (see note 4) in the year. Refer to the table below for the basis for apportionment and the analysis of support and governance costs: Analysis of support and governance costs General support Governance Function Total Basis of apportionment General support Independent Examiner 3,571 3,571 Time based Governance Tota I 71 Sessional staff costs. trustee remuneration and expenses The majority of charitable services were provided on a sessional basis. The charity trustees were not paid or received any other benefits from employment with charity as trustees in the year (2023: £nil) neither were they reimbursed expenses during the year (2023: £nil). No charity trustees received payment for professional or other services supplied to the charity (2023: £nil). There were no transactions with connected persons in the year. Staff costs and numbers The charity had two employees in this year and in 2023. Total remuneration paid in the year to 31 March 2024 was £38,266. Taxation The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. Creditors: amounts falling due within one year 2024 2023 Accrued expenses PAYE Other creditors 900 900 900 500 500 Building the SPARC Way. 28
Finoncitil Stot¢m¢ntS Notes Supporting People Achieving Real Choice {SPARC) Notes to the Accounts for the year ended 31 March 2024 10 Contingent assets - legacy income As at 31 March 2024 the charity had not been notified of any legacy income or prospective legacy income. 11 Analysis of charitable funds Analysis of movements in unrestricted funds The charity has only one unrestricted general fund. The movements in that fund are shown in the Statement of Financial Activitie5. All of the net assets apply to the one unrestricted general fund except for the share of cash which is held for the benefit of the restricted fund. The charity has one restricted fund which is covered by cash in the Restricted Fund bank account at the end of the year. Building the SPARC Way. 29