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2023-05-31-accounts

Charity number: 1126583

Sparkle Sheffield

Report of the Trustees and Unaudited Financial Statements

For the year ended 31 May 2023

Sparkle Sheffield Contents Page For the year ended 31 May 2023

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 2023

The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 31 May 2023. 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.

  1. 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.

  1. 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

This year Sparkle Sheffield was awarded the Queen's Award for Voluntary Service which is the highest award a local voluntary group can receive in the UK and is equivalent to an MBE.

The award recognises that Sparkle Sheffield's work has made extensive contributions to improving the lives of the children, young people and families as well as raising awareness about Autism and other conditions, along with recognition of the Charity's campaigning to make services, policy and the law more Autism friendly and inclusive.

Sparkle Sheffield is one of 244 local UK charities, social enterprises and voluntary groups to receive the prestigious award this year, highlighting the huge contribution that voluteers make to their communities.

The Queens' award for Voluntary Service was created in 2002 to celebrate the Queen's Golden Jubilee. The Charity is deeply honoured and priviledged to have received this award especially as it was awarded by Her Majesty Queen Elizabeth.

Sparkle Sheffield has broadened its reach meeting the needs of more Autistic children, young people and families than ever before and has expanded its volunteer base too. We are grateful to all those who have contributed to Sparkle Sheffield past and present.

This year the Charity has undergone a reflective review and visioning exercise to enable the Charity to update its strategic plan and delivery for the forthcoming years.

Sparkle Sheffield is also continuing to support Autistic people and their families in other parts of the UK and this need is extending. The aim is to help them establish comparable Sparkle Sheffield services in their localities, supported by Sparkle Sheffield.

The Charity has seen a rise in inequalities and overtly adversley impacting upon those who we serve and demand for Sparkle Sheffield services has been higher than ever this year as a result.

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

The main source of funding for Sparkle Sheffield this year came from the generous and much needed support of BBC Children in Need. Other funding has come from the charities own fundraising efforts, fundraising by supporter individuals and groups, sponsorship and commissioned project work.

Sparkle Sheffield has continued throughout this financial year to deliver a myriad of services, including highly specialised ones which included a discreet project supported by BBC Children in Need. This and ongoing support from Children in Need has been of immense benefit to the Charity and all the Charity serves.

1 of 15

Sparkle Sheffield Report of the Trustees Continued For the year ended 31 May 2023

Reserves

We hold cash at the bank of £38,159 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.

Sparkle Sheffield has been this year again marvellously supported by the South Yorkshire Lord Lieutenant and the Lieutenancy office and a wide range of other high profile people and authorities whose help and recognition has been invaluable to the Charity

The charity is also 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:

Graysons Solicitors Sheffield City Trust Salisbury Poultry Midlands Ltd Swan Morton

Recruitment and appointment of trustees

Trustees are appointed annually at the Annual General Meeting held in December.

The Patrons of Sparkle Sheffield are Adrian Lester OBE, award winning actor, director and writer and Mina Anwar, actor and singer.

Our thanks go to our Patrons and very importantly to everyone in the general public who also contribute to the work and sustainability of Sparkle Sheffield.

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 2023

Trustees

The trustees and officers serving during the year and since the year end were as follows:

Secretary Independent examiners Bankers

Mrs J McFarlane Miss L Smith H Gayle L S Dusauzay Dr L Philip R Warboys Johnston Foster Limited Unit 5 Riverside Business Park Buxton Road Bakewell DE45 1GS 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 2023

I report to the trustees on my examination of the accounts of the charity for the year ended 31 May 2023.

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 2023

Notes
Income and endowments from:
Donations and legacies
2
Other trading activites
3
Total
Expenditure on:
Raising funds
4
Charitable activities
5/6
Total
Net income/expenditure
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Unrestricted
funds
£
19,909
729
20,638
(12,391)
(14,054)
(26,445)
(5,807)
27,107
21,300
Restricted
funds
£
86,252
-
86,252
(5,195)
(51,394)
(56,589)
29,663
(207)
29,456
2023
£
106,161
729
106,890
(17,586)
(65,448)
(83,034)
23,856
26,900
50,756
2022
£
88,333
-
88,333
(22,130)
(65,321)
(87,451)
882
26,018
26,900

5 of 15

Sparkle Sheffield Statement of Financial Position As at 31 May 2023

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
£
2023
3,005
3,005
10,553
38,159
48,712
(961)
47,751
50,756
50,756
29,456
21,300
50,756
£
2022
3,344
3,344
5,685
18,745
24,430
(874)
23,556
26,900
26,900
(207)
27,107
26,900

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 2023

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
2022
2023
Restricted
funds
Unrestricted
funds
£
£
£
£
38,332
29,732
14,098
15,634
50,001
72,154
72,154
-
-
4,275
-
4,275
88,333
106,161
86,252
19,909

3. Income earned from other activities

Unrestricted funds

Fund raising events

2023
£
729
729
2022
£
-
-

7 of 15

Sparkle Sheffield Notes to the Financial Statements Continued For the year ended 31 May 2023

4. Expenditure on generating donations and legacies

Donations
Support costs
Restricted
funds
Unrestricted
funds
£
£
-
-
5,195
12,391
12,391
5,195
2023
£
-
17,586
17,586
2022
£
4,522
17,608
22,130

5. Costs of charitable activities by fund type

Family Activity
Outings and Events
Joint UA pilot
Support costs
Unrestricted
funds
£
535
11,271
2,000
248
14,054
Restricted
funds
£
34,110
17,787
-
(503)
51,394
2022
2023
£
£
25,219
34,645
32,908
29,058
-
2,000
7,194
(255)
65,321
65,448

6. Costs of charitable activities by activity type

Grant funding of activities
Speech, Language and Sensory
Play
Family Activity
Outings and Events
Joint UA pilot
2022
2023
Grant
funding of
activities
Activities
undertaken
directly
£
£
£
£
(503)
-
-
6,461
34,893
34,110
535
25,952
29,058
29,058
-
32,908
2,000
-
2,000
-
2,535
63,168
65,448
65,321

7. Analysis of support costs

Human Resources
Governance costs
2023
£
-
17,331
17,331
2022
£
1,723
23,079
24,802

8 of 15

Sparkle Sheffield Notes to the Financial Statements Continued

For the year ended 31 May 2023

8. Net income/(expenditure) for the year

This is stated after charging/(crediting):

2023 2022
£ £
Depreciation of owned fixed assets 865 2,199
Accountancy fees 911 768
Staff pension contributions 271 330

9. Staff costs and emoluments

Total staff costs for the year ended 31 May 2023 were:

Salaries and wages
Pension costs
Staff
Comparative for the Statement of Financial Activities
Income and endowments from:
Donations and legacies
Total
Expenditure on:
Raising funds
Charitable activities
Total
Net income/expenditure
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Unrestricted
funds
£
38,038
38,038
(4,988)
(733)
(5,721)
32,317
6,196
38,513
2023
£
32,718
271
32,989
2023
2
2
Restricted
funds
£
50,295
50,295
(1,257)
(64,588)
(65,845)
(15,550)
19,822
4,272
2022
£
24,364
330
24,694
2022
2
2
2022
£
88,333
88,333
(6,245)
(65,321)
(71,566)
16,767
26,018
42,785

10. Comparative for the Statement of Financial Activities

9 of 15

Sparkle Sheffield Notes to the Financial Statements Continued

For the year ended 31 May 2023

11. Tangible fixed assets

Cost or valuation
At 01 June 2022
Additions
At 31 May 2023
Depreciation
At 01 June 2022
Charge for year
At 31 May 2023
Net book values
At 31 May 2023
At 31 May 2022
Debtors
Amounts due within one year:
Trade debtors
Other debtors
Creditors: amounts falling due within one year
Other creditors
Accruals and deferred income
Fixtures and
Fittings
£
6,673
526
7,199
6,441
248
6,689
510
232
Computer
Equipment
£
5,864
1
5,865
2,752
618
3,370
2,495
3,112
2023
£
-
10,553
10,553
2023
£
361
600
961
Total
£
12,537
527
13,064
9,193
866
10,059
3,005
3,344
2022
£
5,685
-
5,685
2022
£
274
600
874

12. Debtors

13. Creditors: amounts falling due within one year

14. Movement in funds

Unrestricted Funds
General
General
Balance at
01/06/2022
£
27,107
27,107
Incoming
resources
£
20,638
20,638
Outgoing
resources
£
(26,445)
(26,445)
Balance at
31/05/2023
£
21,300
21,300

10 of 15

Sparkle Sheffield Notes to the Financial Statements Continued For the year ended 31 May 2023

Unrestricted Funds - Previous year

General
General
Balance at
01/06/2021
£
6,196
6,196
Incoming
resources
£
38,038
38,038
Outgoing
resources
£
(17,127)
(17,127)
Balance at
31/05/2022
£
27,107
27,107

Purpose of unrestricted Funds

General

To advance in life and relieve the needs of young people

Restricted Funds

Children In Need
E G Foundation
ESH Construction
NHS
S Y Community Grant
SAALIK Youth Prorject
Balance at
01/06/2022
£
(8)
-
-
18
(217)
-
(207)
Incoming
resources
£
50,504
5,000
6,650
-
10,000
14,098
86,252
Outgoing
resources
£
(45,971)
(5,000)
-
503
(1,121)
(5,000)
(56,589)
Balance at
31/05/2023
£
4,525
-
6,650
521
8,662
9,098
29,456

Restricted Funds - Previous year

Children In Need
NHS
S Y Community Grant
Balance at
01/06/2021
£
5,358
9,809
4,655
19,822
Incoming
resources
£
40,294
5,000
5,001
50,295
Outgoing
resources
£
(45,660)
(14,791)
(9,873)
(70,324)
Balance at
31/05/2022
£
(8)
18
(217)
(207)

11 of 15

Sparkle Sheffield Notes to the Financial Statements Continued

For the year ended 31 May 2023

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

E G Foundation

Forest school and wildcraft activities

ESH Construction

Advocacy SAALIK Youth Prorject

Provide support, educational and recreational activities for young people and their families

15. Analysis of net assets between funds

Unrestricted funds
General
General
Restricted funds
Children In Need
ESH Construction
NHS
S Y Community Grant
SAALIK Youth Prorject
Tangible
fixed assets
Net current
assets /
(liabilities)
Net Assets
£
£
£
510
20,790
21,300
-
4,525
4,525
-
6,650
6,650
-
521
521
2,495
6,167
8,662
-
9,098
9,098
3,005
47,751
50,756

12 of 15

Sparkle Sheffield Notes to the Financial Statements Continued

For the year ended 31 May 2023

Previous year

Previous year
Unrestricted funds
General
General
Restricted funds
Children In Need
NHS
S Y Community Grant
Tangible
fixed assets
Net current
assets /
(liabilities)
Net Assets
£
£
£
231
26,876
27,107
-
(8)
(8)
(503)
521
18
3,616
(3,833)
(217)
3,344
23,556
26,900

13 of 15

Sparkle Sheffield Detailed Statement of Financial Activities For the year ended 31 May 2023

INCOME AND ENDOWMENT
Donations and legacies
Donations
Grants receivable
Subscriptions
Other trading activities
Fund raising events
Total incoming resources
EXPENDITURE
Raising donations and legacies
Fundraising events and activities
Charitable activities
Cost of direct charitable activity (Family Activity)
Staff costs - wages & salaries (Family Activity)
Staff costs - pension contributions (Family
Activity)
Depreciation - owned assets (Family Activity)
Outings and events (Outings and Events)
Cost of merchandise (Outings and Events)
Cost of direct charitable activity (Joint UA pilot)
SUPPORT COSTS
Human Resources
Advocacy and office support costs
Governance costs
Governance costs
Accountancy fees
Motor and travel expenses
Other office costs
Other finance costs
Computer expenses
Trophies and prizes
Telephone
Insurance
Children and Young People Experts fees
(Speech, Language and Sensory Play)
Depreciation of owned assets (Speech,
Language and Sensory Play)
Depreciation of owned assets (Family Activity)
£
2023
29,732
72,154
4,275
106,161
729
729
106,890
-
-
(535)
(32,718)
(271)
(1,121)
(28,508)
(550)
(2,000)
(65,703)
-
-
(4,200)
(912)
(995)
(7,358)
(167)
(3,177)
-
(714)
(63)
-
503
(248)
(17,331)
£
2022
38,332
50,001
-
88,333
-
-
88,333
(4,522)
(4,522)
-
(24,364)
(330)
(525)
(32,908)
-
-
(58,127)
(1,723)
(1,723)
-
(768)
(4,479)
(7,353)
(114)
(2,791)
(275)
(105)
-
(5,520)
(941)
(733)
(23,079)

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 2023

Total resources expended

Net Income

(83,034)
23,856
(87,451)
882

15 of 15

This page does not form part of the statutory financial statements