REGISTERED COMPANY NUMBER: 05895562 {EnglAnd and Wales)
REGISTERED CHARITY NUMBER: 1121557
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025
FOR
SPARK2LIFE
Leroy Reid & Co
Chart¢r¢d Certified Accountants
and Statutory Auditors
299 Northborough Road
Norbury
London
SW16 4TR

SPARK2LIFE
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025
Page
Reference and administrative detail$
Report of the trustees
Report of the independent auditors
8 to 11
Statement of financial actlvltles
12
Statement of finanelal posltlon
13
Statement of cash l]ow8
14
Notes to the slatement ofcash flows
15
Notes to the financial statements
16 to 24
Detalled slatement or rin8nclal actlvitie$
25 to 26

SPARK2LIFE
REFERENCE AND ADMINISTRATIVE DETAILS
FOR THE YEAR ENDED 31ST MARCH 2025
TRUSTEES
F A Andrew
Ms. C Giscombe
E T Gotora
Ms M P Price
COMPANY SECRETARY
D O Brown
REGISTERED OFFICE
2a Grange Road
The Outset Centre
London
Walthamstow
E17 8AH
REGISTERED COMPANY
NUMBER
05895562 (England and Wales)
REGISTERED CHARITY
IYUMBER
1121557
SENIOR ST ATUTORY AUDITOR Ebenezer Okai (Bsc), FCCA
AUDITORS
Leroy Reid & Co
Chartered Certified Accountants
and Statutory Auditors
299 Northborough Road
Norbury
London
SW16 4TR
Page I

SPARK2LIFE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2025
The trustees who are also directors of the charity for the puryoses of the Companies Act 2006, present their report with
the financial statements of the charity for the year ¢nded 3 1st March 2025. The trustee5 have adopted the provisions of
Accounting and Reporting by Charitie5: 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 l January 2019).
OKIECTIVES ALYD ACTIVITIES
Objectives and gim$
Spark2Life is an award-winning, Black-led charity committed to ensuring all children and young people live safer,
happier, and more fvifilling lives. Spark2Life's services include therapeutic mentoring, casework, detached outr¢ach,
counselling, employment support and community ¢ngagem¢nl.
Our work is largely focused on ¢hildr¢n and young people aged 11-30 years, whose lives are decply affected by violence
and Crime. Many are directly involved in offending or youth violence, andlor are at high risk of criminal exploitation or
re-offending. This involvement sits alongside significant life challenges. often rooted in cxposure to trauma and Adverse
Childhood Experiences (ACES), which leave them vulnerable to ham) and exploitation.
A larg¢ proportion of the young people we support are from minority ethnic backgrounds (760/0 in 2024-25) with those
from Black African-caribbean and dual heritage background5 significantly represented. Systemic inequalities shap¢ their
lives, which often serve to limit their access to essential services such as rnentE41 health support, stable housing. and
education. These inequities often compound th¢ir vulnerability to b¢ing drawn into cycles of violence or exploitation.
Many people in our client group are excluded or at risk of exclusion from mainstream education, further increasing their
exposure lo risky enviTonmcnts. They often present with misunderstood and sometime5 disruptive behaviour, manifesting
as physical or verbal aggression, OT risk-taking tendencies that can be 5ymploms of trauma or unmet emotional needs.
Undiagnosed or identified Special Educational Needs (SEN) or Educalional Health and Care Plans (EHCPS) arc also
common, alongside academic struggles like truancy, poor attendance. and underachievcm¢nt.
Our programmes dir¢ctly address these needs, providing trauma-infornied, culturally competent interventions that focus
on reducing harni and preventinbi Te-off¢nding. Through mentoring, casework, and coun5elling> we help young pcople
build resilience, break cycles of violencc, and move toward safer, more hopeful futures.
Public benefit
Spark2Life's work makes a positive difference in addrcssing complex social challenges affecting the lives of individual
young people, their families, and the communities they live in.
At an individual level, we empower young people by building their capacity to make infornied life choices, diverting
them away from pathways which will limit their possibilities in life as adults. We strengthen the support availablc to them
through mentoring and other relationship-building tools. This has a direct impact on their home lives, and we work in
parallel with parents and caregivers to help ensure that quality-of life improvements are sustainable within the home
environment.
At a community level. it is well-established that crime and antl-social behaviour creates significant direct and indirect
costs in financial and quality-of-life ternis and increases the burden on already stretched public services. The preventative
work we deliver makes a tangiblc impact on reducing these costs in the short and long-tern]. Additionally. we engage
directly with local and national policymakers to influence policie5 and practice5 in education, mental health. and social
services to bring about systemic change, generating benefits for people well beyond the immediate scope of Spark2Life's
direct service provision.
Page 2

SPARK2LIFE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2025
STRATEGIC REPORT
Achievements And performance
Charitable activities
Spark2Life operates from a profound belief that every young person has potential and can overcome any challenges they
face to thrive given the right support, guidance, and opportunities. Across London, Kent, and Buckinghamshire, our work
reaches young people who are often at risk of exclusion, involvement in crime, or disengagemeni from education. Through
our holistic mentoring programmes, we empower young people to build confidence, develop life skills, and make positive
choices.
Our programmes delivered during th¢ financial year wer¢ delivered across multiple settings..
Community-Based Therapeutic casework: Intensive one-to-one therapeutic support for young people facing
Irauma. behavioural challenges, or social disadvanlage. Supporting a young person who may necd help with
mental well-being. finance, ETE, housingj CJS and substance misuse.
School Mcnloring: One-to-one and group programmes ihat address, behaviour, attitude and thinking. Aims to
improv¢ w¢llb¢ing. r¢lationships, and school engag¢m¢nt.
Assemblles and Workshops: Inspiring sessions that raise awarcness about social chall¢nges, promote positive
choices, and spark ambition.
Through this approach, Spark2Life does more than support individual young people-it strengthens families, schools, and
¢ommunilics.
Impact and Reach
During the year, SpaTk2Life engaged with over 2,600 young people..
297 received one-towone therapeutic mentoring in the community
215 received one-to-one mentoring in schools
284 participated in group mentoring in schools
1,823 attended school assemblies
The results speak for themselves.. 930/0 of young people did not reoffend following engagement with spark21.ife
mentoring and support leams. This demonstrates not only the effectiveness of our interventions but also their role as a
cost-effective alternative to statutory serviccs, crcating measurable social and financial valu¢ for society.
Stories of Transformation
Behind these figures are young pcople whose livcs have been fundamentally changed:
A young person struggling with repeated offending was ablc, through one*to-one mentoring, to break the cycle
of crime, improve school attendance, and begin lo engage positively in their community.
Groups of young people supported in schools developed confidence, teamwork, and leadership skills, enabling
them to pursue further education, apprenticeships, and meaningful employment.
School assemblies inspired thousand5 of young people to reflect on their choices, b￿sting aspirations and
reinforcing positive Social nornis.
These individual stories, coupled with our rigorous evaluation framework. provide compelling evidence of our ability to
transfonn lives and motivates us to continue this very important task which we have embarked on.
Randomised Control Trial
This year one of our Enhanced Prevention projects, Meaningful Mentoring, funded by the Youth Endowment Fund
embarked on the pilot stage of a randomi5ed control trial that if successful will start the efficacy stage later in the year.
This is our largest contract to date with funds of £2.7m until June 2027, it is equipping us to reach so many more young
people who need our 5UPPOrt.
Page 3

SPARK2LIFE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2025
The project itself is one-to-one mentoring of young people who are at risk of violence. We help young people reduce the
likelihood of (re)offending, improve their relationship skills, and increase their engagement in education, training, and
employment. The young people who receive the mentoring are identified by their schools, Youth Offending Services, or
social services.
The project is conducted as a Randomised Control Trial {RCT), this means all the young people who are referred to the
project are randomly assigned to one of two groups: one receives mentoring, the other doesn't. The other receive business
as usual, where the young people in this group will continue to receive the usual support already being offered. This
method of evaluation is considered one of the best ways to deterniine what works (and what doesn't) by researchers and
academics.
Young people who receive the mentoring are provided with 12 months of enhanced one-to-one support from a specially
trained caseworker or Mentor. Thc final evaluative report of this large RCT will be published year end of 2027.
Megsuring Our Impact
During this financial year, Spark2Life strengthened its evaluation practice by developing a comprehensive evaluation
framework. This ensures we not only record activity but can demonstrate meaningful change. Our framework focu5e5 on
three areas:
l. Case Study Typologles: Understanding the diverse needs of young people and the specific ways mentoring sUPPOrt$
them.
2. Outcomes Meosurement: Tracking progress against eight key outcornes-otTendinb, ernployability, wcllbein
relationships, agency> Cit17.en8hip, substance abuse, and independent living-allowing us to quantify improvement reliably
and consis*ntly.
3. Voluc for Money Analysis: Demonstrating the cost-effectiveness of mentoring compared with statutory scrviccs,
reinforcing our role as an economically e￿ICIent solution lo social challenges.
This structured approach allows Spark2Life to continually learn from practice, refine programmes, and provide funders
with a robust evidence base demonstratingTr social return.
sta￿Ing and Resourees
Spark2Life's impact is driven by a higyhly skillcd and committed team:
36 staff members (full and part-time) based across London and Buckingham5hire
sessional freelance workers supporting programme delivery
All slaff are trained in the AQA Accredited Wholistic Mentoring Programrnc and hav¢ completed trauma-
infornied training
R¢cruitment include5 thorough assessment of qualifications, experience, and enhanc¢d DBS check5 to ensure the highest
standards of safcguarding and service delivery.
Llvlng Wage Aeeredltatlon:
In 2025, Spark2Life becaTne an accredited Living Wage Employer, reaffirniing our commitment to valuing the people
who drive our mission and promoting wcllbcing through fair pay.
Governanee and Aetountability
Spark2Life is committed to tran5parency* good governance, and accountability, Our trustees oversee the organisation's
strategic direction, ensuring that prograrnmes are effective, financially sustainable. and compliant with statutory
requirements. We have also embarked on a programme of recruiting additional and new Trustees with the specific core
skills to drive the organisation growth and development in the near future.
We also continued to strengthen systems for monitoring perfO￿anCe, asse55ing risk, and measuring impact, ensuring that
every decision is evidence-based and focused on delivering outcomes for young people.
Preparing for the future
Spark2Life is ambitious for the year ahead. We aim to..
Expand the reach of our programmes to more young people across London and the counties we serve
Page 4

SPARK2LIFE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2025
Deepen the quality of mentoring and evaluation to ensure lasting impact
Continue to build strong partnerships with schools, local authorities, and funders to maximise outcomes for
young people
Our commitment remains unwavering: to transforn) lives, reduce offending* and create futures. We exist to Prevent
Hann and Promote Life.
Financial revlew
Financial position
Total incoming resources for the twelve months under review was £1.460,470 (2024: £1,322,705) and expenditures for
the year was £1,457,606 (2024: £1,284,620). A surplus for the year was of £2,864 (2024.. 38,085 and total reserves were
£949,694 (2024: £946,830. Restricted reserves were £507,496 (2024: £565,734) and unrestricted reserves £442,198
(2024: 381,096).
The Charity has implement¢d robust budgetary controls and continue to monitor costs in an effort to maintain its financial
stability.
Principal funding sources
Supportcrs & Donors
The Board of Trusiees express thcir appreciation to all of our funders and partner agencies on school without whom we
would not have achieved the impact in young people's lives. These include:
Brook Sixth Forni College
Buckinghamshire Youth Offending Service
Burnside School
Chingford Foundation School
Davenant Foundation School
Drapers Academy
Drapers, Pyrgo Priory School
Greater London Authority
London Borough of Barking and Dagenham
London Borough of Enfield
London Borough of Lewisham
London Borough of Redbridge
Mayesbrook Park School
Mayorfs O￿lCe for Policing And Crime
Ministy of Justic¢
Nexus Enfield
Virtual School East Kent Area
Youth Endowment Fund
Impetus
Power the Fight- MyEndz
Keystone Fund
Reserves polley
The trustees have established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets
should be retained to cover 3 months of operational annual expenditure. The trustees are ofthe opinion that this provision
would enabl¢ the Charity to continue and meet the working capital requirements based on the Councils, fee payment
cycle.
Page 5

SPARK2LIFE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2025
STRATEGIC REPORT
Future plans
We continue to develop the organisation through progress in implementing our three-year strategy (2025-2028) which
sets out our roadmap for growth, influence, and sustainability. The strategy centres on three core aims..
l) empowering young people for sustainable futures through expanded mentorin& counsellingj and employment
pathways.
2) contributing to safer and more resilient communities by equipping parents, professionals, and local leaders to
support young people effectively. and
3) influencing policy and systemic change by amplifying youth voice, sharing evidence from our evaluation
frameworK and shaping fairer systems.
This plan creates the platforni for Spark2Life to deepen our impact. str¢ngthen partnerships, and build a sustainable future
for our organisation and the communities we serve. We will continue to:
Expand the reach ofour programm¢s to more young people across l.ondon and the Counties we serve
De¢pen the qualily of mentoring and evaluation to ensur¢ lasting impact
Continue to build slrong partnerships with schools, local authorities, and funders to maximise outcomes for
young pcople
Our commitment remains unwavering: to transfomi lives, reduce offending, and create futures. We exist to Prevent Harni
and Promote l.ife.
Safeguarding
Spark2Life works with some of the most vulnerable young people and young adulis in the communities in which we
operate. The highest priority is given to minimising the risk of harm through our engagemcnt with clients. preserving the
confidentiality of the inforn]alion we receTrve about clicnts. and providing safe and secure systems of work for the benefil
of our clients and our staff.
Our engagement with the local authorities and schools we work with necessitates ongoing engagyemenl with the relcvant
structures operating7 within specific institutions (e.8., school safeguarding leads) and at borough-wide level (e.g., Local
Childrcn's Safcguarding Boards).
A nominated safeguarding lead has been identified at staff team level and at Board level, and we havc invested in the
necessary training for staff, Trustees, and volunteers. We keep our own policy framcwork under annual review to ensure
that we keep abreast of best practice.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing doeument
Spark2Life was established under a Memorandum of Association which establishes the objecls and powers of the
Company and is governed under its Articles of Association. In overseeinb Spark2Life's day-lo-day activities, the trustees
are satisfied that they have had regard to the guidance issued by Ihe Lharity Commission on public benefit.
Recruitment and appointment of new trustees
Spark2Life appoinls Truslees with the relevant skills and expcrience. They have historically been recruited from within
the Church congregation of the Emmanuel Community Church International, part of whose mission is to tackle societal
issues of social injustice by serving the comrnunity relevantly. The Chair of the Board is appointed by the trustees to serve
a three-year renewable terni.
New Trustees are provided with an induction pack including the memorandum and articles of association.
Their induction is carried out by the management team and other staff. Trustees are invited to attend relevant external and
in-house Iraining events.
Page 6

SPARK2LIFE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Risk management
Spark2Life has developed and maintain a risk assessment framework which outline its process for identifying and
evaluating risks faced by the charity across its various operational areas, including fmancial management, governance
and service delivery. This framework includes risk reviews, stakeholders feedback and analysis to identify vulnerabilities
that may need to be addressed.
The charity has taken risk mitigation actions such as appropriate internal controls, robust financial policies and
procedures. It also has risk monitoring system that regularly tracks, identified risks, the effectiveness of mitigation
strategies regularly and report on these to the trustce.
S2L provides training to staff on fraud awareness, reporting procedures, and has cultivated a culture honesty and integrity
within the organisation.
STATEMENT OF TRUSTEES, RESPONSIBILITIES
The t￿sleeS (who are also the directors of Spark2Life for thc purposes of ¢ompany law) are responsible for preparing the
Report of the trustees and the financial statements in accordance with applicable law and United Kingdom Accounting
Standards (United Kin¥dom Generally Arc¢pted Accounting Practice) including Financial R¢porting Standard 102 "The
Financial Reporting Standard applicable in the UK and Republic of Ireland"
Company law requires the trustees to prepare financial slatemenls for cach financial year which give a true and fair view
of the state of affairs of the charitable company and of the incoming resources and applicalion of resources. including the
income and expenditure. of the charitable company For that period. In preparing those financial statements. the trustees
are required to
scl¢ct suitable accounting policies and then apply them consistently;
observe the method5 and principles in the Charity SORP.
make judgemcnts and estimates ihat are reasonable and prudent.
stale whether applicable accounling slandards have been followed, subject to any material departurcs disclosed and
explained in the financial statemenls.
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitablc
company will continue in business.
The truslees are responsible for kecping proper accounting records which disclose with reasonable accuracy at any time
the financial position of thc charitable company and to enable them to ensure ihat the financial statements comply with
the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for
laking reasonable stcps for the prevention and detcction of fraud and other irregularilies.
In so far as the trustees are aware:
there is no rclevant audit inforniation ofwhich the charitable company's auditors are unaware; and
th¢ trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit
infomiation and to establish ihat the auditors are awarc of thal inforn]ation.
AUDITORS
Thc auditors, Leroy Reid & Co, will be propos¢d for re-appointment at the forthcoming Annual General Meeting.
Report of the trustees, incorwrating a Strategic report, approved by order of the board of trustees, as the ¢ompany
directors, on ......1711212025............................ and signed on the board's behalf by:
F A Andrew - Trustee
Page 7

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
SPARK2LIFE
Opinion
We have audited the financial statements of Spark2Life (the 'charitable company,) for the year ended 31 st March 2025
which comprise the Statement of financial activities, the Statement of financial position, the Statement of cash flows and
notes to the financial statements, including a summary of significant accounting policies. The fmancial reporting
framework that has been applied in their preparation is applicabl¢ law and United Kingdom Accounting Standards (United
Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 'The Financial
Reporting Standard applicable in the UK and Republic of Ireland,.
In our opinion the financial slatements:
give a true and fair view of th¢ state of the charitable company's affairs as at 31 st March 2025 and of its incoming
resources and applicalion of resourccs, including it5 income and expenditure, for the year then ended.
have b¢¢n properly prepared in accordance with United Kingdom Generally Acc¢pted Accounting Prdctice, including
Financial Reporting Standard 102 'The Pinancial Reporting Standard applicable in the UK and Republic of Ireland,.
and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicable law.
Our responsibilities under those standards are further described in the Auditors, responsibilities for the audii of thc
financial statements section of our report. We are independent of the charitable company in accordance with the ethical
requirements that are relevant to our audit of the financial statements in the UK. including the FRC'S F.thical Standard,
and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit
evidence we havc obtained is sufficicnt and appropriate to provide a basis for our opinion.
Conclusions relating to going ¢on¢ern
In auditing the financial statements. we have concluded that the trustees, use of the going conccrn basis of accounling in
the preparation of the financial statemenls is appropriate.
Based on the work we have perforn]ed, we have not identified any material uncertainties relating to events or conditions
that, individually or collectively, may cast significant doubt on the charitable company's abilily to conlinue as a going
concern for a period of ai least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of ihc trustees with respect to going concern are dcscribed in the relcvant
sections of this report,
Other information
The trustees arc responsible for the other infomalion. The other inforn]ation comprises ihe infomialioTJ included in the
Annual report, other than thc financial statements and our Report of ihc independent auditors thereon,
Our opinion on the financial stalements does not cover the other infonnation and, except to the extent otherwise explicitly
stated in our report, we do not express any forni of assurance conclusion ther¢on.
In connection with our audit of the financial statements, our re5pon5ibility is to read the other inforniation and, in doing
so, consider whether the other inforniation is materially inconsistent with the financial statements or our knowledge
obtained in the audit or otherwise appears to be materially mi5Stated. If we identify such material inconsistencies or
apparcnl material misstatements, we are required to detern]ine whether this gives rise to a material misstatement in the
financial staicments themselves. If, based on the work wc hav¢ pcrfornicd, w¢ concludc that there is a material
misstatement of this other infom]ation, we arc rcquired to report that fact. We have nothing to report in this r¢gard.
Opinions on other matters prescribed by the Companies Act 2006
In our oplnion, based on the work undertaken in the course of the audit:
the infomiation given in the Report of the trustees for the financial year for which the financial statements are prepared
is consistent with lh¢ financial statements. and
the Report of the trustees has been Prepared in accordance with applicable legal requirements.
Page 8

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
SPARK2LIFE
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of
the audit, we have not identified material misstatements in the Report of the trustees.
We have nothing to report in respect of the following matters where the Companies Act 2006 Tequires us to report to you
if, in our opinion:
adequate accounting records have noi been kept or returns adequate for our audit have not been received from branches
not visited by u5. or
the financial statements are not in agreement with the accounting records and returns. or
certain disclosure5 of trustees, remuneration specified by law are not made. or
we have not received all the infomiation and explanations we require for our audit.
Responsibilities of trustees
As explained more fully in the Statement of trustees, responsibilities, the trustee5 (who are also the directors of the
charitable company for the purposes of company law) are responsible for the preparation of the financial statements and
for being satisfied that they give a true and fair view, and for such internal control as the trustees detemiine is necessary
to enable the pr¢paration of financial slaiements that are free from material misstatement, whether due to fraud or e￿Or.
In preparing the fjnancial Statements, the trustees are responsible for assessing the charitable company's ability to continue
as a going concem, disclosing, as applicable, matters related to going roncem and using the goin¥ concern basis of
accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic
alternative but to do so.
Page 9

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
SPARK2LIFE
Our responsibilities for the audit of the financial ststements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material
misstatement, whether due to fraud or error, and to issue a Report of the independent auditor5 that includes our opinion.
Reasonable assurance is a high level of a55urance, but is not a guarantee that an audit conducted in accordance with ISAS
(UK) will always detect a material mi5Statement when it exists. Misstatements can arise from fraud or error and are
considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic
decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line
with our r¢sponsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The
extent to which our procedures are capable of detecting iffegularities, including fraud is detailed below:
As part of an audit in accordance with ISAS (UK), we exercise professional judgement and maintain professional
scepticism throughout the audit. We also..
Identify and assess the risks of material misstatement of the financial slatement5, whether due to fraud or error, design
and perforni audit procedures responsive to those risks, and obtain audit evidence that Is sufficient and appropriate to
provide a basi5 for our opinion. The risk of not detecting a material misslatement resulting from fraud is higher than
for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrcpr¢senlations, or the
ovcrride of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that arc appropriate
in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of thc charitable company's
internal control.
Evaluate the appropriateness of accounting policies used and the reasonablcness of accountin¥ estimates and related
disclosures made by the trustees,
Conclude on the appropriateness of the trustees, use of the going concern basis of accounting and, based on the audit
evidence obtained, whether a material uncertainty exists related to events or condition5 that may cast 51binificant doubt
on the charitable company's ability to continue as a going concern. If we conclude that a material uncertainty exisls,
we are required to draw attention in our Report of the independent auditors to the related disclosures in the financial
statements or, if such disc105ures are inadequate, to modify our opinion. Our conclusions are based on the audit
evidence obtained up to the date of our Report of the independent auditors. Elowever, fulure events or conditions may
Cause the charitable company's to cease to continue as a goingi concern.
Evaluate the overall presentation, structure and content of the financial statements. including the disclosures, and
whether the financial statements represenl the underlying transactions and events in a manner that achieves fair
pr¢sentation,
We communicate with those chargyed with govcrnance regarding, among other Matters, the planned 5copc and timing of
the audit and significant audit findings, including any significant deficiencies in intemal control that we identify during
our audit.
Page 10

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
SPARK2LIFE
Use of our report
This report is made solely to the charitable company's members, as a body> in accordance with Chapter 3 of Part 16 of
the Companies Act 2006. Our audit work has been undertaken so that w¢ might state to the charitable company's members
those matters we are required to state to them in an auditors, report and for no other PUTPOSe. To the fullest extent perniitted
by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable
company's members as a body, for our audit work, for this report, or for the opinions we have fomied.
Ebenezer Okai (BSC), FCCA (Senior Statutory Auditor}
for and on behalf of Leroy Reid & Co
Chartered Certified Accountant5
and Statutory Auditors
299 Northbomugh Road
Norbury
London
SW16 4TR
Pagell

SPARK2LIFE
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31ST MARCH 2025
2025
Total
funds
2024
Total
funds
Unreslrieted Restricted
funds
fund
Notes
INCOME AND EIYDOWMENTS FROM
Donations and legacies
208,209
1,250,866
1,459,075
1,321,603
Investment income
1,395
1,395
1,102
Total
209,604
1,250,866
1460 470
1322 705
EXPENDITURE ON
Charitable activities
Charitablc activities
148 502
1309,104
1457,606
1,284,620
NET INCOMEI(EXPENDITURE)
61,102
(58,238)
2,864
38,085
RECONCILIATION OF FUNDS
Total ￿ndS brought forward
381.096
565,734
946.830
908,745
TOTAL FUNDS CARRIED FORWARD
442 198
507 496
949 694
946 830
The notes forn part of these financial statements
Page 12

SPARK2LIFE
STATEMENT OF FINANCIAL POSITION
31ST MARCH 2025
2025
2024
Notes
FIXED ASSETS
Tangible assets
25,590
18,946
CURRENT ASSETS
Debtors
C&8h at bank
12
316,060
617 103
228,771
709,IX15
933,163
937,776
CREDITORS
Amounls falling due within one year
13
(9,059)
(9,892)
NET CURRENT ASSETS
927.884
TOTAL ASSETS LESS CURRENT
LIABILITIES
949,694
946,830
NET ASSETS
949 694
946 830
FUNDS
Unrestricted funds:
General fund
Designated Fund
15
390,198
319,096
442 198
381096
Restricted funds:
Restricted funds
507 496
565 734
TOTAL FUNDS
949 694
946 830
The financial statements were approved by the Board of Trustees and authorised for issue on
.1711212025..........................
and were signed on its behalf by:
F A Andrew - Trustee
The notes forn) part of these financial statements
Page 13

SPARK2LIFE
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31ST MARCH 2025
2025
2024
Notes
Cash flows from operating aetivities
Cash generated from operations
69 084)
148,634
Net cash (used inyprovided by operating activities
69 084)
148,634
Cash flows from investing aetivitles
Purchase of tangible fixed assets
Sale ofitangible fixed assets
Interest received
(24,213)
(8,071)
1,412
Net cash used in investing activities
22,818)
Change In cash and cash equivalents in
the reporting period
Cash and cash equivxlents at the
beginning of Ihe reporting perlod
(91,902)
143,077
709 005
565 928
Cash and eash equivalents at the end of
the reporting period
617 103
709 005
The notes forni part of these financial statements
Page 14

SPARK2LIFE
NOTES TO THE STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31ST MARCH 2025
RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING
ACTIVITIES
2025
2024
Net income for the reporting period (as per the Statement of financial
activities)
Adjustments for:
Depreciation charges
Lossl(profit) on disposal of fixed assets
Interest received
(Increase)/decrease in debtors
Decrease in creditors
2,864
38,085
16,719
850
(1,395)
(87,289)
833
16,380
(2,824)
(1,102)
119,564
Net eash (used In)Iprovided by operntions
69 084)
148.634
ANALYSIS OF CHANGES IN NET FUNDS
At 1.4.24
Ca$h flow
At 31.3.25
Net c8Jh
Cash at bank
709 005
617 103
709 005
617 103
Total
709 005
617 103
The notes forni part of these financial statements
Page 15

SPARK2LIFE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025
ACCOUNTING POLICIES
BASIS OF PREPARING THE FINANCIAL STATEMENTS
The financial statements of the charitable company, which is a public benefit entlty under FRS 102, have been
prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: 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 l January 2019),, Financial
Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the
Companies Act 2006. The financial statements have been prepared under the historical cost convention.
INCOME
All incoming resources are recognised in ihc Statemenl of Financial Activities once the charity has entitlement to
th¢ funds, it is probable that the income will be received and the amount can bc m¢asur¢d reliably.
EXPENDITURE
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the
charity to that expenditure, it 15 probable that a transfer of economic benefits will be r¢quir¢d in settlement and
the amount of the obligation can be m¢asurcd reliably. Expenditure is accounted for on an accruals basis and has
been classified under headings that aggregat¢ all cost relat¢d to the category. Wherc costs cannot be dire¢tly
attributed to particular headings they have been allocated to activities on a basis conslstent with th¢ use of
resources.
GOVERNANCE COSTS
Governance costs are costs associated with the strategic direction of th¢ organisation and meeting regulatory
responsibilities.
TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value
of each asset over its estimated useful life:
Furniture and fixlures - 250/0 Straight line method
Molor vehicles
- 250/0 Straighi line method
TAXATION
The charity is cxempt from corporation tax on its charitable activities.
FUND ACCOUNTING
Unrestrlcted funds can be us¢d in accordance with the charitablc objectives at the discretion of th¢ t￿stee$.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions
aris¢ wh¢n Specifi￿ by the donor or when funds arc raised for particular restrirt¢d purposes.
Further explanation of th¢ nature and purpose of each fund is included in the not¢s to the financial sLqtemcnts.
PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS
The charitable company operates a defined contribution pension scheme. Contribution5 payable to the charitable
company's pension scheme are charged to the Statem¢nt of Financial Activities in the period to which they relate.
Page 16
continued...

SPARK2LIFE
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31ST MARCH 2025
DONATIONS AND LEGACIES
2025
Total
funds
2024
Total
funds
Unrestricted
funds
Restricted
funds
Donations
Contract and SLA fees
Grants
Youth worf(
16,024
157,185
35,0(K)
16,024
1,325,551
117,500
1,168,366
82,500
1,256,191
60,079
5,333
208 209
1250 866
1459.075
1321603
Grants rcc¢ived, included in the above, are as follows:
2025
2024
HMPPS - MOJ
YEF Trusted Adult
East End Community Foundation
St James Street Big Local
The Vintsr5' Company
AVIARD Inspires CIC
Keystone Fund
55.079
5,000
25,000
50,000
5,000
2,500
Il7500
INVESTMENT INCOME
2025
Total
funds
2024
Total
runds
Unreglrieted
funds
Restricted
funds
Deposit account interest
CHARITABLE ACTIVITIES COSTS
Direct
Costs (see
note S)
Support
¢05ts (see
note 6)
Totals
Charitable activities
1198 286
259 320
1457,606
Page 17
continued...

SPARK2LIFE
NOTES TO THE FINANCIAL STATEMENTS - eonlinued
FOR THE YEAR ENDED 31ST MARCH 2025
DIRECT COSTS OF CHARITABLE ACTIVITIES
2025
2024
Staff costs
Volunteers and support cost
Hospitality and welfare
Charitable donations
Travel, subsistence and accommodation
Training
Rental cost
Project partnership
Sundries
Client services expcnses
Evaluation cost
Fundraising cost
974,282
79,548
3,211
10,504
22,383
17,474
36,564
3,113
647
14,525
34,644
884,890
57,565
10,362
924
26,347
19,024
23,177
118,678
380
4,252
1 198 286
1,145 599
SUPPORT COSTS
Governance
COSts
Management
Totals
Charitable activities
115569
143 751
259 320
Support costs, included in the above, are as follows..
2025
Charitable
activities
2024
Total
activities
Insurance
Telephone
Printing,postage and stationery
Advertising
Office and administrative expenses
Repairs, maintenance and cleaning
Licence and subscription
Computer and IT expenses
Bank charges
Depreciation of tangible and heritage assets
Loss on sale of tangible fixed assets
Auditors, remuneration
Legal and professional fees
Trustees expenses
8,946
13,110
1,061
12,539
28,724
13,462
8,721
11,338
99
16,719
850
6,120
136,660
971
6,070
13,524
265
2,527
,248
2,065
3,744
19,076
80
16,380
(1.412)
6,200
62,254
259,320
139021
Page 18
continued...

SPARK2LIFE
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED31ST MARCH 2025
NET INCOME/{EXPENDITURE)
Net incomel(expenditure) is slated after chargingl(crediting):
2025
2024
Audit fees
Depreciation - owned assels
(Deficitysurplus on disposal of fixed assets
6,120
16,719
850
6.200
16,380
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or oth¢r benefits for th¢ year ended 31 st March 2025 nor for the year ended
31 st Mar¢h 2024.
TRUSTEES, EXPENSES
There were no trustees, expenses paid for the year ended 31st March2025 nor for the year ended
3 1st March 2024.
STAFF COSTS
2025
2024
Wages and salaries
Social security costs
Other pension costs
860,412
100,298
801,297
69,715
974 282
The average monthly number of employees during the year was as follows:
2025
36
2024
29
employees
The number of employees whose employec benefits (excluding employer pension costs) exceeded £60,000 was:
2025
2024
£70,001- £80,000
Page 19
continued...

SPARK2LIFE
NOTES TO THE FINANCIAL STATEMENTS- eontinued
FOR THE YEAR ENDED 31ST MARCH 2025
io.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
UnrestrictedRestrieted
funds
rund
Totvdl
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
206,345
1,115,258
1,321,603
Jnvestment income
1.102
Totsl
207,447
1115258
1322 705
EXPENDITURE ON
Charitable activities
Charitable activities
171351
1,113,269
1,284 620
NET INCOME
36,096
1.989
38,085
RECONCILIATION OF FUNDS
Total funds brought forward
345.000
563,745
908,745
TOTAL FUNDS CARRIED FORWARD
381.096
565 734
946 830
TANGIBLE FIXED ASSETS
Fixtures
and
rittings
Motor
vehicles
Totals
COST
At 1st April 2024
Additions
Disposals
74,572
24,213
6,628
81,200
24,213
38 537)
At 31 st March 2025
DEPRECIATION
At I st April 2024
Charge for year
Eliminated on disposal
55,626
16,719
31059)
6,628
62,254
16,719
37 687)
At 3 1st March 2025
NET BOOK VALUE
At 31 st March 2025
At 31 st March 2024
18,946
Page 20
continued...

SPARK2LIFE
NOTES TO THE FINANCIAL STATEMENTS - eontinued
FOR THE YEAR ENDED 31ST MARCH 2025
12.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Other debtors
Prepayments
309,773
6,287
228,771
316060
228 771
13.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Trade creditors
Accruals and deferred in¢ome
A¢cru¢d expenses
1,013
6,120
1,926
2,112
5,800
1,980
14.
ANALYSIS OF NET ASSETS BETWEEN FUNDS
2025
Total
funds
2024
Tolal
funds
UnrestrictedRestricted
fund5
fund
Fixed assets
Current 85sets
Current liabilities
25,590
425,667
25,590
933,163
18,946
937,776
507,496
442 198
507 496
949 694
946 830
15.
MOVEMEIYT IN FUNDS
Net
movement
in funds
Al
31.3.25
At 1.4.24
Unrestrieted fundj
General fund
D¢signat¢d Fund
319,096
71,102
10 000)
390,198
381,096
61,102
442,198
Restricted funds
Reslricted funds
565,734
(58,238)
507,496
TOTAL FUNDS
946 830
949 694
Page21
continued...

SPARK2LIFE
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31ST MARCH 2025
15.
MOVEMENT IN FUNDS- continued
Net movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
Designated Fund
209,604
(138,502)
10.000)
71,102
i 0,000)
209,604
(148,502)
61,102
Restricted funds
Restricted ￿ndS
1250,866
(1,309,104)
(58,238)
TOTAL FUNDS
1.460,470
1,457 606)
Comparatives for rnovemenl In funds
Net
movement
In funds
Transferg
between
funds
At
31.3.24
At 1.4.23
Unrestricted fund8
General fund
Designated Fund
345,000
36,096
(62.000)
319,096
345,000
36,096
381,096
Restricted funds
Restricted funds
563,745
1,989
565,734
TOTAL FUNDS
908 745
946 830
Comparative net movement in funds, included in the above are as follows:
Incoming
resourees
Resourtes
expended
Movement
In funds
Unrestrl¢t¢d funds
General fund
207,447
{171,351)
36,096
Re$tri¢led funds
Restricted funds
1,115,258
{1,113,269)
1,989
TOTAL FUNDS
1.322,705
1,284,620)
Page 22
continued.-.

SPARK2LIFE
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31ST MARCH 2025
15.
MOVEMENT IN FUNDS- continued
A current year 12 months and prior year 12 months combined position is as follows:
Net
movement
in funds
Transfers
between
funds
At
31.3.25
At 1.4.23
Unrestricted funds
General fund
Designated Fund
345,000
107,198
10.000)
(62,000)
62.000
390,198
52,000
345,000
97,198
442,198
Restricted funds
Restricted funds
563,745
(56,249)
507,496
TOTAL FUNDS
908 745
949 694
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are
as follows:
Incoming
resourees
Resources
expended
Movement
In funds
Unre8tricled funds
General fund
Dcsignated Fund
417.051
(309,853)
10 000)
107,198
i 0,000)
417,051
(319,853)
97,198
Restricted funds
Restricted funds
2,366,124
(2,422,373)
(56,249)
TOTAL FUNDS
2.783 175
2,742 226)
Restricted fund balance comprises of the following funders:
Funder
2025
2024
Bu¢kinghamshire Council - YOS
Childview
MyF.nd7 2.0
WF Community Mentoring
Barking & Dagenham YLF - Detached
P4C
New Deal for Young People (NDYP)
New Deal for Young People (NDYP) Scale Up
Barking & Dagenham EGYV
Barking & Dagenham HLM YOS
WF Detached L4
WF Parent Champion
Newham Transition to adulthood
Lewisham YOS
16.250
16,250
10,000
25,000
37,500
18.750
25,582
63,750
59,575
118,500
9,513
9,513
20,000
7,813
63,750
25,555
59.250
39,500
9,513
9,513
13,333
19,167
Page 23
continued,..

SPARK2LIFE
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2025
15.
MOVEMENT IN FUNDS - contlDued
YLF Trusted Adults
Advocacy Stop and Search
HMPPS - MOJ
Power The Fight
Redbridge YOS
St James Big Local
Others
149,736
7.,789
30,559
1,200
16,011
40,000
2,500
55,079
£507 496
£565 734
16.
RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 3 Isl March 2025.
17.
DESICNATED FUNDS
The trustees have decided to designate funds (note 15) to support the following charities:
Name of charity
Greenleaf Trust
HMP Feltham Chaplaincy
50,000
Page 24

SPARK2LIFE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31ST MARCH 2025
2025
Total
funds
2024
Total
funds
Unrestricted
funds
Restricted
funds
INCOME AND ENDOWMENTS
Donations and legacies
Donations
Contract and SLA fees
Grants
Youth work
16,024
157,185
35,000
16,024
,325,551
117,500
,168,366
82.500
1,256,191
60,079
5,333
208,209
1,250,866
1,459,075
1,321,603
Investment ineome
Deposit account interest
1,395
1.395
Total Ineomlng resources
209,604
1,250,866
1,460,470
1,322,705
EXPENDITURE
Charitable actlvltic$
Wages
Social security
Pension5
Volunteers and support cost
Hospitality and welfare
Charitable donations
"rravel, subsistence and accommodation
Training
Rental cost
Project partnership
Sundries
Client services expenses
Eivaluation cost
Fundraising cost
860,412
100,298
13,572
79,548
860,412
100,298
13,572
79,548
3,211
10,504
22,383
17,474
36,564
3,113
647
14.525
34,644
391
801,297
69.715
13.878
57.565
10,362
924
26,347
19,024
23,177
118,678
380
4,252
3,211
10,504
1,665
20,718
17,474
36,564
3.113
126
521
14,525
27,251
7,393
59,068
1.139,218
1,198,286
1,145,599
Support costs
Management
Insurance
Telephone
Printing,postage and stationery
Advertising
Office and administrative expenses
Repairs, maintenance and cleaning
Licence and subscription
Computer and IT expenses
ca￿led forward
8,946
,946
13,110
1,061
12,539
28,724
13,462
8.721
11.338
97,901
6,070
13,524
265
2,527
8,248
2,065
3,744
19,076
55,519
13,110
1.061
12,539
13,004
7,376
8,721
11,338
62,985
15,720
6,086
34,916
This page does not fonn part of the statutory financial statements
Page 25

SPARK2LIFE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31ST MARCH 2025
2025
Total
funds
2024
Total
funds
Unrestricted
funds
Restrieted
funds
Management
Brought forward
Bank charges
Depr¢ciation of tangible and heritage assets
Loss on sale of tangible fixed assets
62,985
99
16,719
850
34,916
97,901
99
16,719
850
55,519
80
16,380
80,653
34,916
115,569
70,567
Governante tosts
Auditors, r¢muneration
Legal and professional fees
Trustees expenses
6,120
1,690
971
6,120
136,660
971
6,200
62,254
134,970
134 970
143 751
Total resources expended
148 502
1309 104
1457 606
1284 620
Net Income
58 238)
This page does not forn) part of the statutory financial statements
Page 26