2025-05-31-accounts - Sparkle Sheffield

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Charity registration number: 1126583

SPARKLE SHEFFIELD TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

Sparkle Sheffield Contents

	Page
Trustees' Report	1—2
Independent Examiner's Report	3
Statement of Financial Activities	4
Comparative Statement of Financial Activities	5
Statement of Financial Position	6
Notes to the Financial Statements	7—11
The following pages do not form part of the statutory accounts:
Detailed Statement of Financial Activities	12—13

Sparkle Sheffield Trustees' Report For The Year Ended 31 May 2025

The trustees present their report and the financial statements for the year ended 31 May 2025.

Objectives and Activities

Aims and Objectives

To champion and support autistic children and young people and those with co-morbid conditions or on a pathway to diagnosis.

Provide direct support to parents and families of autistic children. Raise awareness and provide training and education on autism in the community. Expand inclusive activities and support networks for autistic individuals of all ages. Provide advocacy and family support.

Public Benefit

To advance the promotion of equality and diversity for the public benefit by:

(i) the elimination of discrimination on the grounds of race, gender, disability, sexual orientation or religion; (ii) advancing education and raising awareness in equlality and diversity;

(iii) promoting activities to foster understanding between people of diverse backgrounds.

The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.

Achievements and Performance

Main Achievements

Throughout the year we have achieved significant milestones including: Receiving the Queens Voluntary Service Award Launching Sparkle Camp, a pilot initiative leading to our "Sparkle, Learn and Go Wild" project Exanding our family support services to reach more children, young people and families in Sheffield Providing families with opportunities to access leisure and recreational activities and event otherwise prohibited to them. Successful summer holiday programme with support from The Three Guineas Trust. Elf drop Christmas initiative.

Reference and Administrative Details

Trustees

R Worboys J McFarlane L Smith H Gayle L Philip R Watson (appointed 09/02/2025)

Charity Number

1126583

Principal Address

Knowle House 4 Norfolk Park Road Sheffield S2 3QE

Independent Examiner

Johnston Foster Limited FMAAT

Page 1

Sparkle Sheffield Trustees' Report (continued) For The Year Ended 31 May 2025

The trustees' report was approved by the board of trustees and signed on its behalf by:

Rachel Worboys (Mar 31, 2026 10:42:39 GMT+1)

R Worboys Trustee 31/03/2026

Page 2

Sparkle Sheffield Independent Examiner's Report to the Trustees of Sparkle Sheffield For The Year Ended 31 May 2025

I report to the trustees on my examination of the accounts of Sparkle Sheffield (the Trust) for the year ended 31 May 2025.

Responsibilities and Basis of Report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiner's Statement

I have completed my examination. I confirm that no material 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 Trust as required by section 130 of the Act; or
the accounts do not accord with those records; or
the accounts do not comply with the applicable requirements concerning the form and contents 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 FMAAT 31/03/2026

Page 3

Sparkle Sheffield Statement of Financial Activities For The Year Ended 31 May 2025

Unrestricted funds £ 25,309 2,425	Restricted funds £ 31,000 -	2025 Total funds £ 56,309 2,425	2024 Total funds £ 89,271 2,557
27,734	31,000	58,734	91,828
(15,020) (1,766) (262) - - - -	(9,784) (23,659) (1,121) (9,999) (136) (3,000) (1,609)	(24,804) (25,425) (1,383) (9,999) (136) (3,000) (1,609)	(14,968) (9,080) (17,358) (38,490) (35,000) (1,564) -
(17,048)	(49,308)	(66,356)	(116,460)
10,686	(18,308)	(7,622)	(24,632)
10,686 13,309	(18,308) 12,814	(7,622) 26,123	(24,632) 50,755
23,995	(5,494)	18,501	26,123

The notes on pages 7 to 11 form part of these financial statements.

Page 4

Sparkle Sheffield Comparative Statement of Financial Activities For The Year Ended 31 May 2025

Unrestricted funds £ 20,185 2,557	Restricted funds £ 69,086 -	2024 Total funds £ 89,271 2,557
22,742	69,086	91,828
(14,856) (517) (4,573) (10,787) - -	(112) (8,563) (12,785) (27,703) (35,000) (1,564)	(14,968) (9,080) (17,358) (38,490) (35,000) (1,564)
(30,733)	(85,727)	(116,460)
(7,991)	(16,641)	(24,632)
(7,991) 21,300	(16,641) 29,455	(24,632) 50,755
13,309	12,814	26,123

The notes on pages 7 to 11 form part of these financial statements.

Page 5

Sparkle Sheffield Statement of Financial Position As At 31 May 2025

Unrestricted funds £ -	Restricted funds £ 252	2025 Total funds £ 252	2024 Total funds £ 1,635
- 24,760	252 -	252 19,013	1,635 26,899
24,760 (765)	- (5,746)	19,013 (764)	26,899 (2,411)
23,995	(5,746)	18,249	24,488
23,995	(5,494)	18,501	26,123
23,995	(5,494)	18,501	26,123
		(5,494) 23,995	12,814 13,309
		18,501	26,123

On behalf of the board

Rachel Worboys (Mar 31, 2026 10:42:39 GMT+1)

R Worboys Trustee 31/03/2026

The notes on pages 7 to 11 form part of these financial statements.

Page 6

Sparkle Sheffield Notes to the Financial Statements For The Year Ended 31 May 2025

1. General Information

Sparkle Sheffield is an unincorporated charity registered with the Charity Commission, registered charity number 1126583. The principal address is Knowle House, 4 Norfolk Park Road, Sheffield, S2 3QE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements 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 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011.

The charity is a Public Benefit Entity as defined by FRS 102.

2.2. 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.

2.3. Resources Expended

Liabilities are recognised as resources expended when there is a legal or constructive obligation committing the Charity to the expenditure.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	20% straight line
Computer Equipment	25% striaght line

2.5. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

3. Income from Donations and Legacies

Unrestricted funds £ 24,309 1,000 -	Restricted funds £ - - 31,000	2025 Total funds £ 24,309 1,000 31,000
25,309	31,000	56,309
Unrestricted funds £ 15,133 1,894 3,158	Restricted funds £ 902 - 68,184	2024 Total funds £ 16,035 1,894 71,342
20,185	69,086	89,271

Page 7

Sparkle Sheffield Notes to the Financial Statements (continued) For The Year Ended 31 May 2025

Income from Other Trading Activities

. Income from Other Trading Activities
	2025	2024
	Unrestricted	Unrestricted
	funds	funds
	£	£
Fundraising events	2,425	2,557

5. Net Income/(Expenditure)

The net expenditure is stated after charging/(crediting):

Activities undertaken directly £ 20,713 9,098 - 9,999 - 3,000 -	2025 £ - 1,383	2024 £ 35,000 1,369
	Support costs (see note 7) £ 4,091 16,327 1,383 - 136 - 1,609	2025 Total £ 24,804 25,425 1,383 9,999 136 3,000 1,609
42,810	23,546	66,356
Activities undertaken directly £ 9,096 - - 38,490 35,000 1,564	Support costs (see note 7) £ 5,872 9,080 17,358 - - -	2024 Total £ 14,968 9,080 17,358 38,490 35,000 1,564
84,150	32,310	116,460

6. Analysis of Expenditure

Page 8

Sparkle Sheffield Notes to the Financial Statements (continued) For The Year Ended 31 May 2025

7. Support Costs

. Support Costs
Employee costs General administration Depreciation Employee costs General administration Depreciation	Raising funds £ - 4,091 -	Speech, Language and sensory play £ 16,327 - -	Family Activity £ - - 1,383	Joint UA Pilot £ 136 - -	Advocacy £ - 1,609 -	2025 Total £ 16,463 5,700 1,383
	4,091	16,327	1,383	136	1,609	23,546
			Raising funds £ 2,709 3,163 -	Speech, Language and sensory play £ 8,563 517 -	Family Activity £ 8,556 7,433 1,369	2024 Total £ 19,828 11,113 1,369
			5,872	9,080	17,358	32,310

8. Staff Costs

Staff costs were as follows:

taff costs were as follows:
Wages and salaries Other pension costs	2025 £ 16,171 156 16,327	2024 £ 19,244 384
		19,628

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

9. Average Number of Employees

Average number of employees during the year was: 2 (2024: 2)

10. Tangible Assets

0. Tangible Assets
Cost As at 1 June 2024 As at 31 May 2025 Depreciation As at 1 June 2024 Provided during the period As at 31 May 2025	Fixtures & Fittings £ 7,199	Computer Equipment £ 5,864	Total £ 13,063
	7,199	5,864	13,063
	6,937 262	4,491 1,121	11,428 1,383
	7,199	5,612	12,811

...CONTINUED

Page 9

Sparkle Sheffield Notes to the Financial Statements (continued) For The Year Ended 31 May 2025

Net Book Value

-	252	252
262	1,373	1,635
	2025 £ 165 599 764	2024 £ 1,811 600
		2,411

12. Pension Commitments

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund.

During the year the charge to the statement of financial activities in respect of defined contribution schemes was £156 (2024: £384).

At the statement of financial position date contributions of £NIL were due to the fund and are included in creditors.

Movement in Funds

As at 1 June 2024 £ 13,309 294 - 1 3,548 (1,023) 521 2,823 6,650 -	Income £ 27,734 10,000 - - 15,000 - - 3,000 - 3,000	Expenditure £ (17,048) (14,854) (9,098) - (9,999) (9,783) (136) (3,000) (1,609) (829)
12,814	31,000	(49,308)

26,123	58,734	(66,356)
As at 1 June 2023 £ 21,300 4,524	Income £ 22,742 -	Expenditure £ (30,733) (4,230)

Page 10

Sparkle Sheffield Notes to the Financial Statements (continued) For The Year Ended 31 May 2025

9,098 - - 8,662 521 - 6,650	902 - 21,250 7,434 35,000 4,500 -	(10,000) (7,433) (17,702) (9,685) (35,000) (1,677) -	- (7,433) 3,548 6,411 521 2,823 6,650
29,455	69,086	(85,727)	12,814

50,755	91,828	(116,460)	26,123

14. Transactions with Trustees

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.

No trustee expenses have been incurred.

15. Related Party Disclosures

There have been no related party transactions in the reporting period that require disclosure.

Page 11

Sparkle Sheffield Detailed Statement of Financial Activities For The Year Ended 31 May 2025

INCOME AND ENDOWMENTS FROM: Donations and legacies Donations and gifts Membership subscriptions Grants Other trading activities Fundraising events EXPENDITURE ON: Raising funds Staging fundraising events App development costs Workshop consumables Volunteer expenses Bid writing Computer software, IT consumables and maintenance Insurance Data and telecommunications costs Bank charges Paypal fees Wages and salaries Staff training Accountancy fees Other office costs Sundry expenses Charitable Activities: Speech, Language and sensory play Workshop consumables Wages and salaries Employers pensions - defined contributions scheme Sensory equipment Family Activity Wages and salaries Employers pensions - defined contributions scheme Training seminars and workshops Depreciation of fixtures and fittings Depreciation of computer equipment	2025 Total funds £ 24,309 1,000 31,000	2024 Total funds £ 16,035 1,894 71,342 89,271 2,557 2,557 91,828 (2,405) - - - (3,334) (2,199) (73) (879) (206) - (2,509) (200) (804) (2,360) 1 (14,968) - (8,563) - (517) (9,080) (8,172) (384) (7,433) (248) (1,121) (17,358) ...CONTINUED
	56,309 2,425
	2,425
	58,734 - (1,279) (9,615) (100) (5,000) (2,572) (1,031) (854) (61) (201) - - (1,690) (2,401) -
	(24,804) (9,098) (16,171) (156) -
	(25,425) - - - (262) (1,121)
	(1,383)

Page 12

Sparkle Sheffield Detailed Statement of Financial Activities (continued) For The Year Ended 31 May 2025

Outings and events Workshop consumables Volunteer expenses Joint UA Pilot Research and development costs Staff training Sparkle West Midlands Autism Fayre Workshop consumables Volunteer expenses Advocacy Advocacy NET EXPENDITURE	(9,348) (651)	(31,704) (6,786)
	(9,999) - (136)	(38,490) (35,000) -
	(136) (3,000) -	(35,000) (318) (1,246)
	(3,000) (1,609)	(1,564) -
	(1,609)	-
	(66,356)	(116,460)
	(7,622)	(24,632)

Page 13

2026-03-31

S099 - Accounts to 31 May 2025

Final Audit Report

Created: 2026-03-31 By: Johnston Foster Ltd (info@johnstonfoster.co.uk) Status: Signed Transaction ID: CBJCHBCAABAArB6wNBjPMKMWOJKphHTlcyUT6eBys7GY

"S099 - Accounts to 31 May 2025" History

Document created by Johnston Foster Ltd (info@johnstonfoster.co.uk) 2026-03-31 - 09:27:08 GMT
Document emailed to liesje@sparklesheffield.co.uk for signature

2026-03-31 - 09:27:12 GMT

Email viewed by liesje@sparklesheffield.co.uk
2026-03-31 - 09:32:25 GMT
Signer liesje@sparklesheffield.co.uk entered name at signing as Rachel Worboys 2026-03-31 - 09:42:37 GMT
Document e-signed by Rachel Worboys (liesje@sparklesheffield.co.uk) Signature Date: 2026-03-31 - 09:42:39 GMT - Time Source: server

Agreement completed.

2026-03-31 - 09:42:39 GMT