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:
1. accounting records were not kept in respect of the Trust as required by section 130 of the 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 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**
|**Notes**
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
**3**
Other trading activities
**4**
**EXPENDITURE ON:**
Raising funds
**6**
Charitable activities:
**6**
Speech, Language and sensory play
Family Activity
Outings and events
Joint UA Pilot
Sparkle West Midlands Autism Fayre
Advocacy
**NET EXPENDITURE**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**13**|**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**
|**Notes**
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
**3**
Other trading activities
**4**
**EXPENDITURE ON:**
Raising funds
**6**
Charitable activities:
**6**
Speech, Language and sensory play
Family Activity
Outings and events
Joint UA Pilot
Sparkle West Midlands Autism Fayre
**NET EXPENDITURE**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**13**|**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**
|**Notes**
**FIXED ASSETS**
Tangible Assets
**10**
**CURRENT ASSETS**
Cash at bank and in hand
**Creditors: Amounts Falling Due Within One Year**
**11**
**NET CURRENT ASSETS (LIABILITIES)**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**FUNDS OF THE CHARITY**
Restricted Funds
Unrestricted Funds
**TOTAL FUNDS**
**13**|**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**
|Donations and gifts
Member subscriptions and sponsorships
Grants
Donations and gifts
Member subscriptions and sponsorships
Grants|**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**
4. **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):
|Research and developments costs
Depreciation of tangible fixed assets - owned
.
**Analysis of Expenditure**
Raising funds
Speech, Language and sensory play
Family Activity
Outings and events
Joint UA Pilot
Sparkle West Midlands Autism Fayre
Advocacy
Raising funds
Speech, Language and sensory play
Family Activity
Outings and events
Joint UA Pilot
Sparkle West Midlands Autism Fayre|**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**
|As at 31 May 2025
As at 1 June 2024
11.
**Creditors: Amounts Falling Due Within One Year**
Taxation and social security
Accruals and deferred income|-|-|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.
13. **Movement in Funds**
|**Unrestricted funds**
General:
General unrestricted fund
**Restricted funds**
BBC Children in Need
SAALIK
South Yorkshire Family Workshop
The Three Guineas
South Yorkshire Community Grant
NHS South Yorkshire
Salisbury Poultry
ESH Construction
Sheffield City TB Funding
**Total restricted funds**
**Total funds**
**Unrestricted funds**
General:
General unrestricted fund
**Restricted funds**
BBC Children in Need|**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)|**As at 31 May**
**2025**
**£**
23,995
(4,560)
(9,098)
1
8,549
(10,806)
385
2,823
5,041
2,171
(5,494)
18,501
**As at 31 May**
**2024**
**£**
13,309
294
...CONTINUED|
|---|---|---|---|---|
||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**
|SAALIK
South Yorkshire Family Workshop
The Three Guineas
South Yorkshire Community Grant
NHS South Yorkshire
Salisbury Poultry
ESH Construction
**Total restricted funds**
**Total funds**|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