Charity number: 1126583 ## Sparkle Sheffield Report of the Trustees and Unaudited Financial Statements For the year ended 31 May 2021 Sparkle Sheffield Contents Page For the year ended 31 May 2021 |Report of the Trustees|1 to 3| |---|---| |Independent Examiner's Report to the Trustees|4| |Statement of Financial Activities|5| |Statement of Financial Position|6| |Notes to the Financial Statements|7 to 13| |Detailed Statement of Financial Activities|14 to 15| ## Sparkle Sheffield Report of the Trustees ## For the year ended 31 May 2021 The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 31 May 2021. The Trustees have adopted the provisions of 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 the Republic of Ireland (FRS 102) (effective 1 January 2019). ## **OBJECTIVES AND ACTIVITIES** 1. To advance in life and relieve the needs of young people between the ages of birth and 25 by providing advice and assistance and organising programmes of physical, educational and other activities as a means of: (a) advancing in life and helping young people by developing their skills, capacities and capabilities to enable them to participate in society as independent, mature and responsible individuals; (b) advancing education. 2. to advance the promotion of equality and diversity for the public benefit by: (a) the elimination of discrimination on the grounds of race, gender, disability, sexual orientation or religion; (b) advancing education and raising awareness in equality and diversity; - (c) promoting activities to foster understanding between people from diverse backgrounds. 3. To advance such other charitable purposes for the benefit of young people as the trustees shall from time to time decide. ## **Objectives and aims** The trustees have considered the Charity Commission's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'. ## **ACHIEVEMENTS AND PERFORMANCE** In planning our activities for the year we ensured that we kept in mind the Charity Commission's guidance on public benefit at our Trustee meetings. The focus of our activites remained on supporting children and families. We undertook the following: - Sparkle Tots - 0 -5 years old accompanied by parents - Sparkle - 6 - 13 years old accompanied by parents - Sparkle On - 14 - 18 years old - Youth Club - Sparkle Adults - 19 - 25 years old - Twinkle - 7 - 16 years old for sibling support - Parent one to one's - Surgeries - Parent carer's workshops/training - Handholding service for parents (difficult appointments or meetings) - Exclusive family events - Parent coffee mornings with creche - Information open/fun days - Awareness rasing sessions - Auti-Talk - Sensory equipment loaning service - Autism Fayre - Information event, professional talks and stalls about autism - Autism Awards - awards for people doing extraordinary things to raise autism awareness ## **Investment performance** Sparkle Sheffield's volunteers make immense daily contributions to every aspect of the Charity's operations, outcomes and attainments and are a vital asset to ensuring that Sparkle Sheffield delivers to its Charitable aims. Investment into volunteers in terms of support and training is of utmost importance to the Charity and therefore we plan and invest for this accordingly. ## **FINANCIAL REVIEW** ## **Significant events** Our main source of funding this year has been via a grant from the Children in Need, for specific child and family activities, as well as sponsorship, donations and fundraising by our Sparkle Volunteer Team and supporters. 1 of 15 Sparkle Sheffield Report of the Trustees Continued For the year ended 31 May 2021 ## **Reserves** We hold cash at the bank of £21,143 which is made up of restricted and unrestricted funds. For this coming year we have secured core funding and aim to further develop our work and reach .We have in place a funding and organisational development strategy to aid us in this goal. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** Charitable constitution adopted. Sparkle Sheffield has in place accountability line management structures, support, supervision, appraisal and CPD systems. An external independent audit is commissioned which is conducted by a highly experienced and DTI trained auditor. This is used to inform the ongoing improvement, operations and sustainability of the Charity and is used to inform service users, and other stakeholders, and to appraise funders of the Charity's delivery, compliance, developments and cost effectiveness and social impact. The Charity has a suite of robust policies and procedures which are reviewed annually and where required, revised and other policies, procedures and other systems formulated and implemented. These include child and adult safeguarding policies and procedures, health and safety and equalities policies. An office handbook for staff and volunteers is in operation and reviewed and updated annually. The Charity also has in place a trustee induction handbook which is also reviewed, revised and updated annually, All staff, trustees and volunteers are DBS checked and the organisation as a data processor is registered as such. The charity is supported by a wide range of advisers and works in partnership with a wide range of local disability, child and family, and social care organisations. The Charity was the Sheffield City Council Lord Mayor's charity in 2016-17 and its sponsors are: HTC Wolffkran Spa 1877 SIV - Sheffield International Venues The Entertainer Swan Morton The Hollin Bush Pub ## **Recruitment and appointment of trustees** Trustees are appointed annually at the Annual General Meeting held in December. The Patron of Sparkle Sheffield is Adrian Lester OBE, award winning actor, director and writer. ## **Pay policy for senior staff** Trustees give their time voluntarily to the governance of the Charity and receive no remuneration or other benefits for this. ## **REFERENCE AND ADMINISTRATIVE INFORMATION** **Name of Charity** Sparkle Sheffield **Charity registration number** 1126583 **Principal address** Knowle House 4 Norfolk Park Road Sheffield S2 3QE 2 of 15 Sparkle Sheffield Report of the Trustees Continued For the year ended 31 May 2021 ## **Trustees** The trustees and officers serving during the year and since the year end were as follows: Mrs J McFarlane Miss L Smith H Gayle L S Dusauzay Dr L Philip (Appointed: 21 July 2020) N Giles (: 31 March 2021) **Secretary** R Warboys **Independent examiners** Johnston Foster Limited Unit 5 Riverside Business Park Buxton Road Bakewell DE45 1GS **Bankers** HSBC Fargate Sheffield Approved by the Board of Trustees and signed on its behalf by ............................................................................. L S Dusauzay 3 of 15 Sparkle Sheffield Independent Examiners Report to the Trustees ## For the year ended 31 May 2021 I report to the trustees on my examination of the accounts of the charity for the year ended 31 May 2021. ## **Responsibilities and basis of report** As the charity trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act'). I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **Independent examiners statement** I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Johnston Foster Limited Unit 5 Riverside Business Park Buxton Road Bakewell DE45 1GS 4 of 15 ## Sparkle Sheffield Statement of Financial Activities For the year ended 31 May 2021 |**Notes**
**Income and endowments from:**
Donations and legacies
2
Other trading activites
3
**Total**
**Expenditure on:**
Raising funds
4
Charitable activities
5/6
**Total**
**Transfers between funds**
**Net movement in funds**
**Reconciliation of funds**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**£**
13,500
-
**13,500**
(9,083)
(1,335)
**(10,418)**
27
**3,109**
3,087
**6,196**|**Restricted**
**funds**
**£**
73,029
-
**73,029**
(7,947)
(61,664)
**(69,611)**
(27)
**3,391**
16,431
**19,822**|**2021**
**£**
86,529
-
**86,529**
(17,030)
(62,999)
**(80,029)**
-
**6,500**
19,518
**26,018**|**2020**
**£**
53,495
755| |---|---|---|---|---| |||||**54,250**| |||||(7,092)
(42,545)| |||||**(49,637)**| |||||-| |||||**4,613**| |||||14,905| |||||**19,518**| 5 of 15 ## Sparkle Sheffield Statement of Financial Position As at 31 May 2021 |**Notes**
**Fixed assets**
Tangible assets
11
**Current assets**
12
Debtors
Cash at bank and in hand
**Creditors: amounts falling due within one year**
13
**Net current assets**
**Total assets less current liabilities**
**Net assets**
**The funds of the charity**
Restricted income funds
14
Unrestricted income funds
14
**Total funds**|**£**
**2021**
4,822
**4,822**
938
21,143
**22,081**
(885)
**21,196**
**26,018**
**26,018**
19,822
6,196
**26,018**|**£**
**2020**
2,299| |---|---|---| |||**2,299**| |||-
18,975| |||**18,975**| |||(1,756)
**17,219**| |||**19,518**| |||**19,518**| |||16,431
3,087| |||**19,518**| The financial statements were approved and authorised for issue by the Board and signed on its behalf by: L S Dusauzay Trustee 6 of 15 Sparkle Sheffield Notes to the Financial Statements For the year ended 31 May 2021 ## **1. Accounting Policies** ## **Basis of accounting** The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and 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 1 January 2019)’, Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Charities Act 2011. Sparkle Sheffield meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s). ## **Incoming resources** All incoming resources are included in the statement of financial activities when the Charity is entitled to the income and the amount can be quantified with reasonable accuracy. ## **Resources expended** Liabilities are recognised as resources expended when there is a legal or constructive obligation committing the Charity to the expenditure: ## **Tangible fixed assets** Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: Computer Equipment 25% Straight line Fixtures and Fittings 20% Straight line ## **2. Income from donations and legacies** |Donations received
Grants received
Subscriptions received|**2020**
**2021**
**Restricted**
**funds**
**Unrestricted**
**funds**
**£**
**£**
**£**
**£**
5,955
13,500
-
13,500
47,340
73,029
73,029
-
200
-
-
-
**53,495**
**86,529**
**73,029**
**13,500**| |---|---| ## **3. Income earned from other activities** Fund raising events |**2021**
**£**
-
**-**|**2020**
**£**
755| |---|---| ||**755**| 7 of 15 ## Sparkle Sheffield Notes to the Financial Statements Continued ## For the year ended 31 May 2021 ## **4. Expenditure on generating donations and legacies** |**xpenditure on generating donations and legacies**||||| |---|---|---|---|---| |Support costs
**osts of charitable activities by fund type**
Speech, Language and Sensory
Play
Family Activity
Outings and Events
Support costs|**Unrestricted**
**funds**
**£**
9,083
**9,083**
**Unrestricted**
**funds**
**£**
-
-
-
1,335
**1,335**|**Restricted**
**funds**
**£**
7,947
**7,947**
**Restricted**
**funds**
**£**
-
26,174
10,049
25,441
**61,664**|**2021**
**£**
17,030
**17,030**
**2021**
**£**
-
26,174
10,049
26,776
**62,999**|**2020**
**£**
7,092| |||||**7,092**| |||||**2020**
**£**
10,054
24,868
6,188
1,435| |||||**42,545**| ## **5. Costs of charitable activities by fund type** ## **6. Costs of charitable activities by activity type** |**Grant funding of activities**
Speech, Language and Sensory
Play
Family Activity
Outings and Events|**2020**
**2021**
**£**
**£**
25,441
9,928
27,509
26,429
10,049
6,188
**62,999**
**42,545**| |---|---| ## **7. Analysis of support costs** |**nalysis of support costs**||| |---|---|---| |**Voluntary Income**
Human Resources
Governance costs|**2021**
**£**
5,553
38,253
**43,806**|**2020**
**£**
1,401
7,126| |||**8,527**| 8 of 15 Sparkle Sheffield Notes to the Financial Statements Continued For the year ended 31 May 2021 ## **8. Net income/(expenditure) for the year** This is stated after charging/(crediting): |This is stated after charging/(crediting):||| |---|---|---| ||**2021**|**2020**| ||**£**|**£**| |Depreciation of owned fixed assets|2,621|1,335| |Accountancy fees|744|768| |Staff pension contributions|330|335| ## **9. Staff costs and emoluments** Total staff costs for the year ended 31 May 2021 were: |Salaries and wages
Pension costs
Staff|**2021**
**£**
22,649
330
**22,979**
**2021**
2
**2**|**2020**
**£**
24,284
335| |---|---|---| |||**24,618**| |||**2020**
2| |||**2**| ## **10. Comparative for the Statement of Financial Activities** |**Income and endowments from:**
Donations and legacies
Other trading activites
**Total**
**Expenditure on:**
Raising funds
Charitable activities
**Total**
**Transfers between funds**
**Net movement in funds**
**Reconciliation of funds**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**£**
6,155
755
**6,910**
-
(3,718)
**(3,718)**
4,252
**7,444**
1,277
**8,721**|**Restricted**
**funds**
**£**
47,340
-
**47,340**
(1,401)
(38,827)
**(40,228)**
(4,252)
**2,860**
13,628
**16,488**|**2020**
**£**
53,495
755| |---|---|---|---| ||||**54,250**| ||||(1,401)
(42,545)| ||||**(43,946)**| ||||-| ||||**10,304**| ||||14,905| ||||**25,209**| 9 of 15 Sparkle Sheffield Notes to the Financial Statements Continued For the year ended 31 May 2021 ## **11. Tangible fixed assets** |**Computer**
**Equipment**
**Fixtures and**
**Fittings**
**Cost or valuation**
**£**
**£**
-
6,673
At 01 June 2020
5,144
-
Additions
At 31 May 2021
**6,673**
**5,144**
**Depreciation**
-
4,374
At 01 June 2020
Charge for year
1,286
1,335
**1,286**
**5,709**
At 31 May 2021
**Net book values**
At 31 May 2021
At 31 May 2020
**964**
**2,299**
**3,858**
**-**|**Total**
**£**
6,673
5,144| |---|---| ||**11,817**| ||4,374
2,621| ||**6,995**| ||**4,822**| ||**2,299**| ## **12. Debtors** |**Amounts due within one year:**
Other debtors
**Creditors: amounts falling due within one year**
Other creditors
Accruals and deferred income|**2021**
**£**
938
**938**
**2021**
**£**
285
600
**885**|**2020**
**£**
-| |---|---|---| |||**-**| |||**2020**
**£**
1,156
600| |||**1,756**| ## **13. Creditors: amounts falling due within one year** ## **14. Movement in funds** ## **Unrestricted Funds** |_General_
General|**Balance at**
**01/06/2020**
**£**
3,087
**3,087**|**Incoming**
**resources**
**£**
13,500
**13,500**|**Outgoing**
**resources**
**£**
(10,418)
**(10,418)**|**Transfers**
**£**
27
**27**|**Balance at**
**31/05/2021**
**£**
6,196| |---|---|---|---|---|---| ||||||**6,196**| 10 of 15 ## Sparkle Sheffield Notes to the Financial Statements Continued For the year ended 31 May 2021 ## **Unrestricted Funds - Previous year** |_General_
General|**Balance at**
**01/06/2019**
**£**
1,277
**1,277**|**Incoming**
**resources**
**£**
6,910
**6,910**|**Outgoing**
**resources**
**£**
(9,352)
**(9,352)**|**Transfers**
**£**
4,252
**4,252**|**Balance at**
**31/05/2020**
**£**
3,087| |---|---|---|---|---|---| ||||||**3,087**| ## **Purpose of unrestricted Funds** ## General To advance in life and relieve the needs of young people ## **Restricted Funds** |Arena
Children In Need
NHS
S Y Community Grant
**Restricted Funds - Previous year**
Arena
Children In Need
PHT|**Balance at**
**01/06/2020**
**£**
27
16,404
-
-
**16,431**
**Balance at**
**01/06/2019**
**£**
-
9,376
4,252
**13,628**|**Incoming**
**resources**
**£**
-
32,779
35,250
5,000
**73,029**
**Incoming**
**resources**
**£**
9,955
37,385
-
**47,340**|**Outgoing**
**resources**
**£**
-
(43,825)
(25,441)
(345)
**(69,611)**
**Outgoing**
**resources**
**£**
(9,928)
(30,357)
-
**(40,285)**|**Transfers**
**£**
(27)
-
-
-
**(27)**
**Transfers**
**£**
-
-
(4,252)
**(4,252)**|**Balance at**
**31/05/2021**
**£**
-
5,358
9,809
4,655| |---|---|---|---|---|---| ||||||**19,822**| ||||||**Balance at**
**31/05/2020**
**£**
27
16,404
-| ||||||**16,431**| 11 of 15 Sparkle Sheffield Notes to the Financial Statements Continued For the year ended 31 May 2021 ## **Purpose of restricted funds** ## PHT ## Administration ## Autism Fayre To cover the costs of participating in the Autism Fayre to raise awareness of autism ## Children In Need To assist in the staffing and administation costs of carrying out the charitable activities Arena Building of a sensory room ## S Y Community Grant To assist in the administation costs of carrying out the charitable activities ## NHS For research into methods of communicating with autistic children ## **15. Analysis of net assets between funds** |**Unrestricted funds**
_General_
General
**Restricted funds**
Children In Need
NHS
S Y Community Grant|**Tangible**
**fixed assets**
**Net current**
**assets /**
**(liabilities)**
**Net Assets**
**£**
**£**
**£**
964
5,232
6,196
-
5,358
5,358
438
9,371
9,809
3,420
1,235
4,655| |---|---| ||**4,822**
**21,196**
**26,018**| 12 of 15 Sparkle Sheffield Notes to the Financial Statements Continued For the year ended 31 May 2021 ## **Previous year** |**Previous year**|| |---|---| |**Unrestricted funds**
_General_
General
**Restricted funds**
Arena
Children In Need|**Tangible**
**fixed assets**
**Net current**
**assets /**
**(liabilities)**
**Net Assets**
**£**
**£**
**£**
2,299
788
3,087
-
27
27
-
16,404
16,404| ||**2,299**
**17,219**
**19,518**| 13 of 15 ## Sparkle Sheffield Detailed Statement of Financial Activities For the year ended 31 May 2021 |**INCOME AND ENDOWMENT**
**Donations and legacies**
Donations
Grants receivable
Subscriptions
**Other trading activities**
Fund raising events
**Total incoming resources**
**EXPENDITURE**
**Charitable activities**
Repairs and improvements to premises (Speech,
Language and Sensory Play)
Sensory equipment (Speech, Language and
Sensory Play)
Staff costs - wages & salaries (Family Activity)
Staff costs - pension contributions (Family
Activity)
Depreciation - owned assets (Family Activity)
Training (Family Activity)
Outings and events (Outings and Events)
Outings and events (Outings and Events)
**SUPPORT COSTS**
**Human Resources**
Advocacy and office support costs
**Governance costs**
Accountancy fees
Premises costs
Motor and travel expenses
Other office costs
Other finance costs
Computer expenses
Trophies and prizes
Telephone
Children and Young People Experts fees
(Speech, Language and Sensory Play)
Depreciation of owned assets (Speech,
Language and Sensory Play)
Sensory equipment (Speech, Language and
Sensory Play)
Depreciation of owned assets (Family Activity)
DBS checks (Family Activity)|**£**
**2021**
13,500
73,029
-
**86,529**
-
**-**
**86,529**
-
-
(22,649)
(330)
(345)
(2,850)
-
(10,049)
**(36,223)**
(5,553)
**(5,553)**
(744)
-
(2,394)
(4,225)
(14)
(3,015)
(929)
(156)
(24,500)
(941)
-
(1,335)
-
**(38,253)**|**£**
**2020**
5,955
47,340
200| |---|---|---| |||**53,495**
755| |||**755**| |||**54,250**
(679)
(9,375)
(24,284)
(335)
-
(249)
(2,383)
(3,805)| |||**(41,110)**
(1,401)| |||**(1,401)**
(768)
420
(186)
(3,966)
-
(844)
-
(347)
-
-
126
(1,335)
(226)| |||**(7,126)**| 14 of 15 This page does not form part of the statutory financial statements Sparkle Sheffield Detailed Statement of Financial Activities Continued For the year ended 31 May 2021 ## **Total resources expended** ## **Net Income** |**(80,029)**
**6,500**|**(49,637)**| |---|---| ||**4,613**| 15 of 15 This page does not form part of the statutory financial statements