**Annual Report , Accounts & Social Impact Review [SIR] The SPARC charity 2024-2025** ## **Year ending 31st March 2025** **This year's Independent Examiner’s Report has been kindly undertaken by Adding Value Consultancy Ltd.** **[Final Draft/Dec-2025]** |**CONTENTS**|**PAGE**| |---|---| |**Introduction**|**Pages 3**| |**Welcome to this year's Annual Report and Social Impact Review [SIR]**|**Page 4**| |**About SPARC: what's in a name and the communities we serve.**|**Page 5**| |**Meeting the four main areas of social need in people's lives**|**Page 6-7**| |**The annual in-house “Quality of Life” survey of SPARC members : July 2025**|**Page 8**| |**A snapshot of SPARCs work during this last year .**|**Page 9**| |**SPARC’s projects and services.**|**Page 10**| |**A Roadmap for members of SPARC.**|**Page 11**| |**Assessment and Tracking individual progress of our members.**|**Page 12**| |**The social impact of having a learning disability.**|**Page 13**| |**The “SPARC Way”: our values and how we work .**|**Page 14**| |**A Financial health check: progress, challenges and opportunities**|**Page 15**| |**Planning the future : the role of our “critical friends” in quality improvement.**|**Page 16**| |**Our Board of Trustees, staf , Volunteers and Governance**|**Pages 17-18**| |**Statement of Trustees’ Responsibilities**|**Page 19**| |**Independent Examiners Report**|**Page 20**| |**Statement of Financial Activities**|**Page 21**| |**Balance Sheet**|**Page 23**| |**Notes to the Accounts**|**Page 24-28**| Building the SPARC Way. 2 ## **Introduction** The trustees of SPARC present here the annual report and financial statements of the charity for the year ended 31 March 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s trust deed, the Charities Act 2011, and the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015). The board of trustees are satisfied with the performance of the charity during the last year and at the position on 31 March 2025 we consider that SPARC is in a strong position to continue its activities during the coming year, and the charity’s assets are adequate to fulfill its obligations. ## **Purpose and activities of the SPARC Charity** The charity’s 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 poverty 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 1HU **Mobile** : 07792-110-390 **Email:** mickogorman@blueyonder.co.uk **Website:** www.sparccharity.co.uk Building the SPARC Way. 3 ## **Welcome to SPARC’s Annual Report & Social Impact Review [SIR].** This year's **Annual Report and Accounts [ 2024-2025]** also includes our **Social Impact Review [SIR]** to help assess the progress achieved by SPARC to improve the lives of our 296 members who are people with Learning Disabilities. We are pleased to report a great deal of positive work has again been undertaken this year and our small charity is well positioned to make further progress in the future. During the 30 years of SPARC’s existence the lives of most people with intellectual disabilities in the UK has incrementally improved and our small charity has played its part in this positive change. However, the fact remains much more work still needs to be done to challenge the ongoing social exclusion and inequality, poor health , and disability hate crime that far too many of our members continue to experience. Serious health inequalities remain and this results in a much lower life expectancy for people with learning disabilities compared to the general population. Moreover, the appalling mortality rates suffered by people with learning disabilities during the Covid-19 pandemic lockdowns is a national scandal and has subsequently eroded the confidence and trust of many families about accessing local services. This problem is highlighted by the large numbers of vulnerable people, now labelled as **“ghosts”** by the media, who are still **“missing** ” since the end of lockdowns and are effectively “off- radar” education and NHS services. Tackling this widening gap between our members and the local services they need to access is a key area of SPARC’s work. **Health inequality** remains one of **four main priorities** alongside **challenging criminal exploitation, improving personal safety and creating more opportunities for open employment.** We are fortunate that the majority of SPARC’s elected Trustees, staff and volunteers are family carers or professionals in the field of learning disability and it is these “ **people with lived experience** who ensure our services remain **“fit for purpose”.** This year has been particularly challenging and SPARC would like to place on record its thanks to our core staff team and particularly **Catherine Mannion, Phil Haden and Elaine Andrews** who have worked tirelessly during the current cost of living crisis. This report was approved at SPARC’s Annual General Meeting on Monday January 12th 2026 at the Studio venue in Widnes where the members also requested the inclusion of user-friendly easy-read infographics to help improve its accessibility for people with limited literacy skills. **Best Wishes, Mick O’ Gorman Chair of Trustees of the SPARC** Building the SPARC Way. 4 ## **About SPARC** ## **What's in a name: SPARC ?** **SPARC [ or “Supporting People Achieving Real Choice”]** is a small charity that is mainly based in the borough of Halton and which sits on the banks of the River Mersey. Our charity currently supports **296 people with a Learning Disability aged 16 - 28 years and who live in the Liverpool City Region area.** SPARC was established in July 1995 by a small group of concerned parents, and it 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 do this ,SPARC provides projects/services which promote social resilience and life-skills to improve the quality of life of our members in four main areas of: health & welfare, employment, personal safety and social inclusion. ## **A snapshot of the local communities SPARC serves in Halton** Most of SPARC’s work takes place in working class communities in Halton which is located next to the river Mersey and falls within the Liverpool City Region. Halton has a population of 129,000 and from the last Indices of Multiple Deprivation: IMD (2025), is ranked 39th out of 317 local authorities, and within the 20% most deprived areas in the country. It is a place where 19.6% of local children live in poverty and in the Riverside and Kingsway wards , where many of our SPARC members live, these communities have experienced historically high levels of deprivation over many decades. The last Joint Strategic Needs Assessment reported that: - 9.6% residents in Halton are defined as fuel poor - 29% of school pupils receive free school meals - 30% of households are in problem debt ## **How social inequality is exacerbated for people with learning disabilities.** Structural inequalities in terms of employment & income, health & disability, education & skills, crime and barriers to housing and services, are always amplified for the most vulnerable groups in society and particularly for people who have learning disabilities. We know, for example, in terms of health inequality, 58% of SPARC members have health problems like diabetes, obesity and poor mental health but only 13% attended for their GP for an annual NHS health check in the last year. Building the SPARC Way. 5 ## **THE FOUR MAIN AREAS OF SOCIAL NEED IDENTIFIED BY SPARC MEMBERS** This infographic identifies the **four main areas of social need** the members of SPARC have identified as their priorities from evidence captured via feedback from three main reporting tools, which are: 1. The “ **Ideas Clearing House”** biannual forums for members to share experiences/ concerns. 2. SPARCs annual in-house “ **Quality of Life “ survey** using a structured questionnaire . 3. External inputs and advice provided by our “ **critical friends** ” , including the **Lloyds Bank Foundation** and **Constructive Partnerships Ltd.** The evidence collated then drives the planning and delivery of SPARCs projects and services to meet the four areas of social need that the members have identified: **1. Improving people's health and welfare by better access to local services** **2. Keeping people safe in their community from criminal exploitation** **3. Learning skills for the world of work** **4. Providing social enterprise opportunities like developing Accessible Information** Building the SPARC Way. 6 ## **How this identified social need impacts on the lives of the members.** **People not accessing local services:** After a decade of austerity , declining local services and the imposition of ever-stricter eligibility rules by hard-pressed councils, the result is **72% of SPARC members are now effectively out of service & “off the radar” of statutory agencies,** until they experience a crisis in their lives **.** These are the so-called “ **ghosts”,** as labelled by the media, because they do not use the NHS, Education, Police or Welfare Advice , because of low confidence and diminished expectations since the end of Covid-19. The recent **report by the Children's Commissioner Rachel De Souza[“Missing Children”]** identified thousands of vulnerable people still missing from statutory services since the end of lockdowns and has been further compounded by the near **collapse of the SEND special needs system.** **Poor health and welfare:** People with a learning disability experience premature death rates on average 18- years less than the general population **[“ NHS Digital Report].** SPARCs most recent **Annual Members survey[July/2025]** reported that 58% have associated poor health like diabetes, obesity and poor mental health but only 13% attended for their annual GP health check last year. The ONS reported that during Covid-19 lockdowns mortality rates for people with Learning Disabilities were 6- times higher than the national average and this negative experience has generated low confidence and fatalism amongst many SPARC families about using the NHS. > online **Crime and the Criminal Justice System** : We know that 75% of our members are trapped at home for up to 5 days a week and lead very lonely lives. Consequently, they are also particularly vulnerable to exploitation by criminal gangs, who groom them as “ **fake friends** ”.This is sometimes called **“Mate Crime”** and from SPARC’s annual members survey we know that 21% have experienced contact with criminal gangs or have been the victims of hate crime. The Prison Reform Trust report `` **Nobody Knows** ” shows that **28% of the prison population in England** have some form of learning disability because inadequate screening by the Police/Courts fails to divert vulnerable people away from the criminal justice system. **Unemployment and Welfare :** Only 5% of people with a learning disability have paid employment in the UK although **a job is often the best form of natural social inclusion [BASE: report].** We know that 83% of SPARC members are long term unemployed but 64% have said they would like a paid job but only 7% have ever used a Job Center. The social impact of being forced into life-long unemployment is that 36% of SPARC families now rely upon local food banks and 38% are trapped into using payday loans/loan sharks but only 12% have ever had a professional welfare benefits assessment. Building the SPARC Way. 7 ## **The annual “Quality of Life” survey of SPARC members [July 2025]** Each year SPARC conducts its own internal “ **Quality of Life** ” survey of its members and families. This year our survey achieved a very good **87% response rate** from families using a structured questionnaire based upon 10 questions which explored key areas like:, access to local services: health and welfare: aspirations for employment and levels of disability hate- crime experienced. ## **The main findings from the survey :** - Most SPARC members [72%] are now “ **off the radar”** of statutory services until they experience a life crisis like emergency admissions to A&E because of poor health or becoming a victim of crime,etc. - Because of the paucity of available statutory services the result is SPARC now provides the only regular weekly day provision for 74% of our members . - Four main areas of social need exist: these are, 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 July/ 2025 survey reported that:** - 72% of our members do not access council social day-care services since the end of Covid-19 lockdowns - 43% have lost or had reduced services in the “transition” from children's to adult services. - ● 78 % of members have an average reading age of just 7-9 years and therefore cannot engage with most NHS and Public Health platforms 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 a Job 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 - 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. - 65% have experienced disability hate crime but only 3% have reported incidents to the police - ● 21% reported attempted grooming /exploitation by criminal gangs and loan sharks - 36% of our families now rely upon local food banks and live with fuel poverty. - 38% currently use payday loans or loan sharks but only 12% have ever had a professional welfare benefits assessment. - 78% 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 services 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. 8 ## **A snapshot of SPARCs work this year 2024 -2025** **Numbers of people supported by SPARC:** a total of 296 individual members and family carers have been supported this year . **Projects/Services provided:** SPARC currently provides a suite of 7 p/t projects/services , supported by a mix of grants , volunteers or are self-funded by SPARC itself. **Flexible delivery of services** : many SPARC members are still isolating following the Covid-19 lockdowns, and to engage with people SPARC provides a flexible delivery of services including face-to-face group work, 1:1 fieldwork and online learning sessions. > allie” **Improving health, personal safety and independent living:** our projects have led to a 12 % increase in the numbers of SPARC members attending the group sessions with inputs by external professionals from the Police and NHS,etc to help build rapport with the members.. **Developing Ideas and aspirations for the future** : the members have invested a lot of time sharing their ideas for new social enterprises like developing the Real Comics media as user-friendly Accessible Information for vulnerable communities will limited literacy skills **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 streams from our work with direct payments. **Positive Feedback:** our recent in-house members survey reported that 86% are happy with the quality of services provided and 74% 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. 9 ## **SPARC’s projects and services: 2024 -2025** SPARC currently provides a suite of p/t 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 Real Comics 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” based on the Real Comics. **The Filthy Fingers project** : supported by the Postcode Lottery and the Baily 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. **The Mind The Gap project:** Supported initially by Awards For All and aims to support people to better access local services and is now self-funded by SPARC itself **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. 10 ## **A Roadmap: how members access SPARC** Building the SPARC Way. 11 ## **Assessment & Tracking the individual progress of SPARC members** When a new member joins SPARC , a range of assessment and tracking tools are used to measure the starting point and then their route-map through the provision. ## **Entry/Induction 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 know**_ ” basis. Reference is also made to any available **Statements of Special Needs** or **Education Health & Care Plans [EHCP].** ## **Participation in projects/services:** - **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 good/bad 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]. ## **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 members 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. 12 ## **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 22% 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 social impact is often **multifaceted** and can include: - Having limited skills in reading, writing and numeracy - Poor problem solving skills and inability to generalize learning. - Limited auditory/visual 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 individuals finding difficulty in:: - Completing an online job application form - Booking an appointment for a health check with a GP - Reading instructions for a medical prescription - Understanding 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 **“mask and disguise”** other underlying medical conditions 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 used as leverage by gangs to pressurize vulnerable people to become involved in criminal drug networks. Building the SPARC Way. 13 ## **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 Way”** and states : ## **“** _**We believe our most valuable resource are the people that use our services. This is the foundation of the SPARC Way.”**_ Building the SPARC Way. 14 ## **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 the cashbook throughout the year. **Annual Accounts:** SPARCs annual accounts are independently examined by **Adding Value Consultancy Ltd.** SPARC would like to acknowledge the advice and professional support by Matthew Brown and Bradley Eastham and the rest of the team at Adding Value. **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 Unrestricted 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. ## **A big “Thank 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 , Postcode Lottery and Bailey Thomas Trust .** Over the last 30 years, SPARC has built a good track record of managing successful projects 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 For All - The Big Lottery - Peoples Health Trust, - Morgan Foundation, - NHS Halton CCG - NHS Liverpool CCG - Bailey Thomas Trust - The Postcode Lottery Building the SPARC Way. 15 ## **The future of SPARC : the role of our “Critical Friends”.** 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 Project 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 [CIO]. 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 its governance as well the delivery of its services for people with learning disabilities. We will help measure progress achieved by building upon the following steps: - **Build on the recognised screening/assessment tools like the HASI, LDSQ and ASDAN for improving the quality of its projects 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. 16 ## **Our Board of Trustees of SPARC , staff team and volunteers** Our Trustees meet together as the Board and they are responsible for leading the SPARC charity. They are elected annually and SPARC currently has six trustees who meet bi-monthly. Most of our current Trustees are family carers of people with learning disabilities, or are service users or work professionally in the field of learning disabilities. Our trustees provide personal “ **lived experience”** and a **range of professional skills** like running small businesses, banking and educational and social care settings. ## **Our current six elected trustees are:** 1. **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 background is in teaching students with learning disabilities.. 2. **Ken Dobson: [Treasurer]** Ken has worked in commercial banks for over 20 years and then became a NHS Practice Manager for a large inner city GP surgery in Liverpool. 3. **Sarah McKeown:** is a f/t support worker for people with learning disabilities. 4. **Scott McGhee :** is an elected family carer. 5. **Kevin Buckley :** is an elected member of SPARC. 6. **Stephen Roberts:** provides the IT support for SPARC and works for Riverside College. *** NB** : SPARC also co-opts additional members to the Board to help deal with specific issues. During this last year Phil Shackell from Constructive Partnerships Ltd and Joe Tottey, a consultant graphic designer, have supported SPARC with governance matters and developing accessible information. **Our p/t 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 casual/sessional and hourly basis when our projects/services require inputs and funds allow. The staff and volunteers are led by a very hardworking **p/t Team Leader, Catherine Mannion** , who reports directly to the Chair of Trustees . Catherine is supported by a core staff team of **Phil Haden and Elaine Andrews.** ## **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 during the 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. 17 ## **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. ## e ## **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 charity’s 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. **The Independent Examiner for the SPARC charity.** **Adding Value Consultancy Ltd Studio 21, Bluecoat Chambers, School Lane, Liverpool, L1 3BX** Building the SPARC Way. 18 ## **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 steps 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 charity’s 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. ## **Signed: Mr. Mick O’’ Gorman** **Chair of Trustees of the SPARC charity** Building the SPARC Way. 19 ## **Independent Examiner’s 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 2025** I report on the financial statement of the charitable company for the year ended 31 March 2025. This report is made solely to the charity’s 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 charity’s trustees those matters I am required to state to them in an Independent Examiner’s 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 charity’s 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 charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) 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 145(5)(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 Examiner’s Statement** - In connection 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. ## **Matthew Brown** **Adding Value Consultancy Ltd Studio 21, Bluecoat Chambers, School Lane, Liverpool, L1 3BX** Building the SPARC Way. 20 ## **Supporting People Achieving Real Choice (SPARC) Statement of Financial Activities For the year ended 31 March 2025** |||**Unrestricted Restricted Total Last Year**|**Unrestricted Restricted Total Last Year**|**Unrestricted Restricted Total Last Year**| |---|---|---|---|---| |||**Funds**
**Funds Funds Total Funds**||| ||**2025**
**2025**
**2025**
**2024**|||| |**Notes £**
**£**
**£**
**£**||||| |**Income**||||| |Donations and legacies 2|Donations and legacies 2
29,862
- 29,862 26,326|||- 29,862 26,326| |Income from charitable||||| |activities
3
14,456 28,806|||14,456 28,806
43,262 20,706|| |**Total Income**|**otal Income**|**otal Income44,318**
**28,806**
**73,124**
**47,032**||| |**Expenditure**||||| |Expenditure on charitable||||| |activities
4
28,071 16,893 44,964 51,484|||28,071 16,893 44,964 51,484|| |Governance
5
900-
900 1,026||||| |**Total expenditure**
**28,971**
**16,893 45,864 52,510**||||**16,893 45,864 52,510**| |**Net income/(expenditure)**|**Net income/(expenditure)**|||| |**for the year 15,347 11,913 27,260 (5,478)**|**for the year 15,347 11,913 27,260 (5,478)**|**for the year 15,347 11,913 27,260 (5,478)**|**for the year 15,347 11,913 27,260 (5,478)**|**for the year 15,347 11,913 27,260 (5,478)**| |**Gross transfer between**||||| |**funds**
**-**|||**-**|**--__**| |**Net movement in funds 15,347 11,913 27,260 (5,478)**|**et movement in funds 15,347 11,913 27,260 (5,478)**||**et movement in funds 15,347 11,913 27,260 (5,478)**|**et movement in funds 15,347 11,913 27,260 (5,478)**| |**Reconciliation of funds:**||||| |**Total funds brought**||||| |**forward**|**forward 14,105 6,692 20,797 26,275**|**14,105 6,692 20,797 26,275**|**14,105 6,692 20,797 26,275**|| |**Total funds carried**||||| |**forward**
**29,452 18,605 48,057 20,797**|||**29,452 18,605 48,057 20,797**|**29,452 18,605 48,057 20,797**| |The net movement in funds to above in the net incoming resources as defined in the Statement of Recommendation Practice||The net movement in funds to above in the net incoming resources as defined in the Statement of Recommendation Practice|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|||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.** Building the SPARC Way. 21 **The notes on page 25 to 29 form an integral part of these accounts** **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 Total**
**Funds Funds**
**Funds**|**Unrestricted Restricted Total**
**Funds Funds**
**Funds**|**Unrestricted Restricted Total**
**Funds Funds**
**Funds**|**Unrestricted Restricted Total**
**Funds Funds**
**Funds**| |---|---|---|---|---| ||**2024 2024**
**2024**|||| |**Notes**
**£**
**£**
**£**
**Income**||||| |Donations and legacies
2
26,326
-
26,326
Income from charitable||||| |activities
3
-20,706 20,706||||20,706 20,706| |**Total Income**|**Total Income**|**Total Income 26,326**
**20,706**
**47,032**||| |**Expenditure**||||| |Expenditure on charitable||||| |activities
4 14,648 36,836
51,484
Governance
5
1,026
-1,026||||| |**Total expenditure**|**Total expenditure**|**Total expenditure 15,674 36,836**
**52,510**||| |**Net income/(expenditure)**|**Net income/(expenditure)**|||| |**for the year**
**10,652 (16,130) (5,478)**
**Gross transfer between funds**
**---**
**Net movement in funds 10,652 (16,130) (5,478)**
**Reconciliation of funds:**||||| |**Total funds brought forward**||**Total funds brought forward**|**Total funds brought forward 3,453 22,822**
**26,275**|| |**Total funds carried forward**||**Total funds carried forward**
**14,105 6,692**
**20,797**||| **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 ## **Supporting People Achieving Real Choice (SPARC) Balance Sheet As at 31 March 2025** |**As at 31 March 2025**
sheet||||||| |---|---|---|---|---|---|---| ||**2025**|**2025**|**2025**
**2024**|||| |**Notes £**
**£ £ £**||||**£ £ £**|**£ £ £**|**£ £ £**| |
**Current Assets**||||||| |Cash at the bank and in hand
48,957
22,197||||||| |**Total current assets 48,957**|**Total current assets 48,957**
**22,197**|||||| |**Creditors: -**||||||| |Amount due within one year 9 (900)
(1,400)||||||| |**Net current assets**|**Net current assets**
48,057||||20,797|| |**Net assets**|**48,057**
**20,797**|||||| |**The funds of the charity**||||||| |**Restricted income funds**||||||| |Restricted funds|Restricted funds
18,605|||18,605|18,605
6,692|| |**Unrestricted income funds**||||||| |Unrestricted revenue accumulated funds
**Total charity funds**|Unrestricted revenue accumulated funds
29,452

**Total charity funds48,057**
|||
|
|14,105
**20,797**| **Approved by the board of Trustees on January 12th 2026 and signed on their behalf by:** ## **M. O’Gorman Chairman/Trustee** **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) Notes to the Accounts for the year ended 31 March 2025** **1. 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 16 July 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. 24 **Supporting People Achieving Real Choice (SPARC) Notes to the Accounts for the year ended 31 March 2025** ## e) Interest receivable Interest on funds held on deposit is 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. ## f) 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 functions 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 party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. Building the SPARC Way. 25 ## **Supporting People Achieving Real Choice (SPARC) Notes to the Accounts for the year ended 31 March 2025** ## 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. ## **2 Income from donations and legacies** |**Income from donations and legacies**|**Income from donations and legacies**| |---|---| |**2025**
**2024**|| |**Donations**
**£**
**£**|| |Direct payments - individuals
29,862|26,327| |**29,862**|**26,327**| 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. ## **3 Income from charitable activities** |**3**|**3**|**Income from charitable activities**|**Income from charitable activities**|**Income from charitable activities**| |---|---|---|---|---| |||**Funds**
**Funds**||| |||**2025**
**2024**||| |||**£**
**£**||| |||**Income**
Grants from charitable organizations
43,262
20,706||| |||**Total income from charitable activities**|**Total income from charitable activities 43,262**
**20,706**|| |**4**
**Analysis of expenditure on charitable activities**
**2025**
**2024**||||| |||**£ £**||**£ £**| |||Wages
26,870
38,256||| |Trustee remuneration
3,614
-||||| |Staff welfare
1,300
-||||| ||Venue hires
4,700
6,450|||| ||Travel
1,240
3,085|||| ||Insurance
333
312|||| |General admin expenses (Note 5)|General admin expenses (Note 5)7,807
4,397|||| |||**Total expenditure on charitable activities**|**Total expenditure on charitable activities 45,864**|**52,510**| Building the SPARC Way. 26 ## **Supporting People Achieving Real Choice (SPARC) Notes to the Accounts for the year ended 31 March 2025** - **5 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 Total Basis of**|**General support Governance Total Basis of**|**General support Governance Total Basis of**|**General support Governance Total Basis of**|**General support Governance Total Basis of**|**General support Governance Total Basis of**|**General support Governance Total Basis of**|**General support Governance Total Basis of**| |---|---|---|---|---|---|---|---| |||**Function**|||**Function**|**Function**
**apportionment**|| ||**£**
**£**
**£**||||||| |General support
6,907
- 6,907||||||- 6,907|Time based| |Independent Examiner|Independent Examiner
-900 900||900 900|900 900|900 900|900 900Governance|Governance| |Independent Examiner|Independent Examiner||||||| |Total
**6,907 900**|||**6,907 900**|**6,907 900**
**7,807**|||| ## **6** ## **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 (2024: £nil) neither were they reimbursed expenses during the year (2024: £nil). Ken Dobson received £2,204 for work undertaken on behalf of the charity and Sarah McKeown received £1,410 for work undertaken on behalf of the charity. No other Trustees received payment for professional or other services supplied to the charity (2024: £nil). - **7** There were no transactions with connected persons in the year. ## **Staff costs and numbers** - The charity had two employees in this year and in 2024. - Total remuneration paid in the year to 31 March 2025 was £26,870. - **8 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. - **9** ## **Creditors: amounts falling due within one year** |**Creditors: amounts falling due within one year**||| |---|---|---| ||**2025 2024**|**2025 2024**| ||**£ £**|**£ £**| |Accrued expenses
900 900||900 900| |Other creditors
-
500||| |**900 1,400**||**900 1,400**| Building the SPARC Way. 27 ## **Supporting People Achieving Real Choice (SPARC) Notes to the Accounts for the year ended 31 March 2025** - **10 Contingent assets – legacy income** - As at 31 March 2025 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 Activities. - 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. 28