Charity number: 1126583
Sparkle Sheffield
Report of the Trustees and Unaudited Financial Statements
For the year ended 31 May 2024
Sparkle Sheffield Contents Page For the year ended 31 May 2024
| 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 14 |
| Detailed Statement of Financial Activities | 15 to 16 |
Sparkle Sheffield Report of the Trustees
For the year ended 31 May 2024
The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 31 May 2024. 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
- 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.
- 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.
- 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
Throughout the year, we have accomplished significant milestones, including: Receiving the Queen's Voluntary Service Award (2022), a testament to our dedicated volunteer work;
Launching Sparkle Camp, a pilot initiative leading to our "Sparkle, Learn and Go Wild" project; Expanding our family support services to reach more children, young people and families in Sheffield; Competing the BBC Funded discreet project on PP and FII;
Providing families with opportunities to access leisure and recreational activities and events otherwise prohibited to them.
Delivered upon our cost of living project and attained highly successful outcomes.
Supported even more autistic children and young people experiencing distress, including those who are self-injurious and expressing desire to die by suicide.
Expanding upon our advocacy support.
Building partnerships with key sponsors and supporters to enhance our service offerings.
We have successfully reached and supported hundreds of families, strengthening our impact within the autism community.
Significant activities
Several major events shaped our year including: Sparkle Camp - a transformative experience where children engaged in activities such as den building, pond dipping, pizza making, horse therapy, climbing and forest school.
Completing two discreet specialist projects and obtaining excellent outcomes.
Assisting high numbers of families living in poverty.
Increasing support to meet need and demand for children and families in crisis.
Championing, supporting and where required representing the experiences, views and voice and influence of children and their families in policy making and practice across all sectors.
Our partnership with Sheffield City Trust has been very effective reaching across the city to support children's and young people's inclusion and health, fitness and access.
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.
1 of 16
Sparkle Sheffield Report of the Trustees Continued
For the year ended 31 May 2024
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.
Our partnership with Amico Giffen has been extremely beneficial in bringing back into use community facilities to enable autistic children young people and their families access to these facilities.
The assistance of South Yorkshire Funding has enabled a dream of vital projects to ensure and succeed.
Reserves
We hold cash at the bank of £25,488 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 examination is commissioned which is conducted by a highly experienced accountant. 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.
We are grateful for the continues support from our main sponsors: Graysons Solicitors ESH Construction Salisbury Poultry Midlands Ltd Swan Morton Chimp Management Children in Need Three Guineas
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
2 of 16
Sparkle Sheffield Report of the Trustees Continued For the year ended 31 May 2024
| Sheffield | |
|---|---|
| S2 3QE | |
| Trustees | |
| The trustees and officers serving during the year and since the year end we | |
| Mrs J McFarlane | |
| Miss L Smith | |
| H Gayle | |
| L S Dusauzay | |
| Dr L Philip | |
| Secretary | R Warboys |
| Independent examiners | Johnston Foster Limited |
| Unit 5 | |
| Riverside Business Park | |
| Buxton Road | |
| Bakewell | |
| DE45 1GS | |
| Bankers | HSBC |
| Fargate | |
| Sheffield |
The trustees and officers serving during the year and since the year end were as follows:
Approved by the Board of Trustees and signed on its behalf by
............................................................................. L S Dusauzay
3 of 16
Sparkle Sheffield Independent Examiners Report to the Trustees
For the year ended 31 May 2024
I report to the trustees on my examination of the accounts of the charity for the year ended 31 May 2024.
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:
-
accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or
-
the accounts do not accord with those records; or
-
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 16
Sparkle Sheffield Statement of Financial Activities For the year ended 31 May 2024
| 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 £ 20,185 2,557 22,742 (14,856) (15,877) (30,733) (7,991) 21,300 13,309 |
Restricted funds £ 69,086 - 69,086 - (85,728) (85,728) (16,642) 29,456 12,814 |
2024 £ 89,271 2,557 91,828 (14,856) (101,605) (116,461) (24,633) 50,756 26,123 |
2023 £ 106,160 729 |
|---|---|---|---|---|
| 106,889 | ||||
| (12,390) (70,643) |
||||
| (83,033) | ||||
| 23,856 26,900 |
||||
| 50,756 |
5 of 16
Sparkle Sheffield Statement of Financial Position As at 31 May 2024
| 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 |
£ 2024 1,635 1,635 - 26,899 26,899 (2,411) 24,488 26,123 26,123 12,814 13,309 26,123 |
£ 2023 3,004 |
|---|---|---|
| 3,004 | ||
| 10,553 38,160 |
||
| 48,713 | ||
| (961) 47,752 |
||
| 50,756 | ||
| 50,756 | ||
| 29,456 21,300 |
||
| 50,756 |
The financial statements were approved and authorised for issue by the Board and signed on its behalf by:
L S Dusauzay Trustee
6 of 16
Sparkle Sheffield Notes to the Financial Statements For the year ended 31 May 2024
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 |
2023 2024 Restricted funds Unrestricted funds £ £ £ £ 29,731 16,035 902 15,133 72,154 71,342 68,184 3,158 4,275 1,894 - 1,894 106,160 89,271 69,086 20,185 |
|---|---|
3. Income earned from other activities
Unrestricted funds
Fund raising events
| 2024 £ 2,557 2,557 |
2023 £ 729 |
|---|---|
| 729 |
7 of 16
Sparkle Sheffield Notes to the Financial Statements Continued For the year ended 31 May 2024
4. Expenditure on generating donations and legacies
| xpenditure on generating donations and legacies | ||
|---|---|---|
| Unrestricted funds Donations Support costs |
2024 £ 2,405 12,451 14,856 |
2023 £ - 12,390 |
| 12,390 |
5. Costs of charitable activities by fund type
| Speech, Language and Sensory Play Family Activity Outings and Events Joint UA pilot Sparkle West Midlands Autism Fayre Support costs |
Unrestricted funds £ 517 4,325 10,787 - - 248 15,877 |
Restricted funds £ - 12,785 27,703 35,000 1,564 8,676 85,728 |
2023 2024 £ £ - 517 34,645 17,110 34,253 38,490 2,000 35,000 - 1,564 (255) 8,924 70,643 101,605 |
|---|---|---|---|
6. Costs of charitable activities by activity type
| Support costs Speech, Language and Sensory Play Family Activity Outings and Events Joint UA pilot Sparkle West Midlands Autism Fayre |
2023 2024 Support costs Grant funding of activities £ £ £ £ 9,080 8,563 517 (503) 17,358 248 17,110 34,893 38,490 - 38,490 34,253 35,000 - 35,000 2,000 1,677 113 1,564 - 92,681 8,924 101,605 70,643 |
|---|---|
8 of 16
Sparkle Sheffield Notes to the Financial Statements Continued
For the year ended 31 May 2024
7. Analysis of support costs
| Management Finance IT Human Resources Governance costs |
Speech, Language and Sensory Play Voluntary Income £ £ 6,533 - 206 - 1,704 - 3,204 8,563 804 - 12,451 8,563 |
Family Activity £ 248 - - - - 248 |
Sparkle West Midlands Autism Fayre £ 113 - - - - |
|---|---|---|---|
| 113 |
7. Analysis of support costs
| Management Finance IT Human Resources Governance costs |
2024 £ 6,894 206 1,704 11,767 804 21,375 |
2023 £ 8,383 167 3,177 - 408 |
|---|---|---|
| 12,135 |
8. Net income/(expenditure) for the year
This is stated after charging/(crediting):
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Depreciation of owned fixed assets | 1,369 | 865 |
| Accountancy fees | 804 | 911 |
| Staff pension contributions | 384 | 271 |
9 of 16
Sparkle Sheffield Notes to the Financial Statements Continued
For the year ended 31 May 2024
9. Staff costs and emoluments
Total staff costs for the year ended 31 May 2024 were:
| Salaries and wages Pension costs Staff 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 Net income/expenditure Reconciliation of funds Total funds brought forward Total funds carried forward |
Unrestricted funds £ 19,908 729 20,637 (11,479) (14,054) (25,533) (4,896) 27,107 22,211 |
2024 £ 19,739 384 20,123 2024 2 2 Restricted funds £ 86,252 - 86,252 - (56,589) (56,589) 29,663 (207) 29,456 |
2023 £ 32,718 271 |
|---|---|---|---|
| 32,989 | |||
| 2023 2 |
|||
| 2 | |||
| 2023 £ 106,160 729 |
|||
| 106,889 | |||
| (11,479) (70,643) |
|||
| (82,122) | |||
| 24,767 26,900 |
|||
| 51,667 |
10. Comparative for the Statement of Financial Activities
10 of 16
Sparkle Sheffield Notes to the Financial Statements Continued For the year ended 31 May 2024
11. Tangible fixed assets
| Cost or valuation At 01 June 2023 At 31 May 2024 Depreciation At 01 June 2023 Charge for year At 31 May 2024 Net book values At 31 May 2024 At 31 May 2023 |
Fixtures and Fittings £ 7,199 7,199 6,689 248 6,937 262 510 |
Computer Equipment £ 5,864 5,864 3,370 1,121 4,491 1,373 2,494 |
Total £ 13,063 |
|---|---|---|---|
| 13,063 | |||
| 10,059 1,369 |
|||
| 11,428 | |||
| 1,635 | |||
| 3,004 |
12. Debtors
| Amounts due within one year: Other debtors Creditors: amounts falling due within one year Other creditors Accruals and deferred income |
2024 £ - - 2024 £ 1,811 600 2,411 |
2023 £ 10,553 |
|---|---|---|
| 10,553 | ||
| 2023 £ 361 600 |
||
| 961 |
13. Creditors: amounts falling due within one year
14. Movement in funds
Unrestricted Funds
| General General |
Balance at 01/06/2023 £ 21,300 21,300 |
Incoming resources £ 22,742 22,742 |
Outgoing resources £ (30,733) (30,733) |
Balance at 31/05/2024 £ 13,309 |
|---|---|---|---|---|
| 13,309 |
11 of 16
Sparkle Sheffield Notes to the Financial Statements Continued For the year ended 31 May 2024
Unrestricted Funds - Previous year
| General General |
Balance at 01/06/2022 £ 27,107 27,107 |
Incoming resources £ 20,637 20,637 |
Outgoing resources £ (26,444) (26,444) |
Balance at 31/05/2023 £ 21,300 |
|---|---|---|---|---|
| 21,300 |
Purpose of unrestricted Funds
General
To advance in life and relieve the needs of young people
Restricted Funds
| Children In Need ESH Construction NHS S Y Community Grant SAALIK Youth Prorject Salisbury Poultry South Yorkshire Community Foundation The Three Guineas |
Balance at 01/06/2023 £ 4,525 6,650 521 8,662 9,098 - - - 29,456 |
Incoming resources £ - - 35,000 (1) 902 4,500 7,434 21,251 69,086 |
Outgoing resources £ (4,231) - (35,000) (9,684) (10,000) (1,677) (7,433) (17,703) (85,728) |
Balance at 31/05/2024 £ 294 6,650 521 (1,023) - 2,823 1 3,548 |
|---|---|---|---|---|
| 12,814 |
Restricted Funds - Previous year
| 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 |
12 of 16
Sparkle Sheffield Notes to the Financial Statements Continued For the year ended 31 May 2024
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 The Three Guineas Grant towards camp for autistic children and carers South Yorkshire Community Foundation 1:1 parent mentoring Salisbury Poultry To assist with the costs of Sparkle West Midlands Autism Fayre
13 of 16
Sparkle Sheffield Notes to the Financial Statements Continued For the year ended 31 May 2024
15. Analysis of net assets between funds
| Unrestricted funds General General Restricted funds Children In Need ESH Construction NHS S Y Community Grant Salisbury Poultry South Yorkshire Community Foundation The Three Guineas Previous year 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 £ £ £ 262 13,047 13,309 - 294 294 - 6,650 6,650 - 521 521 1,373 (2,396) (1,023) - 2,823 2,823 - 1 1 - 3,548 3,548 |
|---|---|
| 1,635 24,488 26,123 |
|
| Tangible fixed assets Net current assets / (liabilities) Net Assets £ £ £ 510 20,790 21,300 - 4,525 4,525 - 6,650 6,650 - 521 521 2,494 6,168 8,662 - 9,098 9,098 |
|
| 3,004 47,752 50,756 |
14 of 16
Sparkle Sheffield Detailed Statement of Financial Activities For the year ended 31 May 2024
| 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 Sensory equipment (Speech, Language and Sensory Play) Activity resources (Family Activity) Staff costs - wages & salaries (Family Activity) Staff costs - pension contributions (Family Activity) Depreciation - owned assets (Family Activity) parent workshop (Family Activity) Outings and events (Outings and Events) Cost of merchandise (Outings and Events) Volunteer expenses (Outings and Events) Event costs (Outings and Events) Research and consultation (Joint UA pilot) Volunteers expenses (Sparkle West Midlands Autism Fayre) Event expenses (Sparkle West Midlands Autism Fayre) SUPPORT COSTS Management Bid writing fee Office costs Telephone and internet Insurance Depreciation - owned assets (Family Activity) Office costs (Sparkle West Midlands Autism Fayre) Finance Bank charges |
£ 2024 16,035 71,342 1,894 89,271 2,557 2,557 91,828 (2,405) (2,405) (517) - (8,172) (384) (1,121) (7,433) (31,428) - (6,786) (276) (35,000) (1,246) (318) (92,681) (3,334) (2,247) (879) (73) (248) (113) (6,894) (206) |
£ 2023 29,731 72,154 4,275 |
|---|---|---|
| 106,160 729 |
||
| 729 | ||
| 106,889 - |
||
| - - (535) (32,718) (271) (1,121) - (28,508) (550) (5,195) - (2,000) - - |
||
| (70,898) - (7,358) (714) (63) (248) - |
||
| (8,383) (167) |
15 of 16
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 2024
| IT Computer expenses Human Resources Staff costs - wages & salaries Training Staff costs - wages & salaries (Speech, Language and Sensory Play) Governance costs Accountancy fees Depreciation of owned assets (Speech, Language and Sensory Play) Total resources expended Net Expenditure |
(206) (1,704) (1,704) (3,004) (200) (8,563) (11,767) (804) - (804) (116,461) (24,633) |
(167) (3,177) |
|---|---|---|
| (3,177) - - - |
||
| - (911) 503 |
||
| (408) | ||
| (83,033) | ||
| 23,856 |
16 of 16
This page does not form part of the statutory financial statements