www.sparkfish.org.uk
## **SPARKFISH**
## **Charity Registration Number: 1139684**
## **31 December 2021**
## **Annual Report and Financial Statements**
Simply Churches Chartered Accountants 17 Heathville Road London N19 3AL
## **SPARKFISH**
## **Annual Report and Financial Statements 2021 Contents**
||**Page**|
|---|---|
|**Legal and administrative information**|**2**|
|**Annual Report of the Trustees**|**2**|
|**Independent Examiner's report to the Trustees**|**7**|
|**Statement of financial activities**|**8**|
|**Balance sheet**|**9**|
|**Notes to the financial statements**|**10**|
1
## **SPARKFISH**
## **Legal and Administrative Information For the year ended 31 December 2021**
**Charity Name** SparkFish **Charity Registration no.** 1139684. The Charity was registered with the Charity Commission on 5[th] January 2011. **Registered Office** St John's Church Centre, Church Road, Redhill, Surrey RH1 6QA. **Governing Document** Trust Deed dated 4[th] November 2010 **Objectives** (a) to advance the Christian faith in accordance with its stated statement of beliefs in Surrey and in such other parts of the United Kingdom or the world as the Trustees may from time to time think fit and to fulfil such other purposes which are exclusively charitable according to the law of England and Wales and are connected with the charitable work of the Trust. (b) to advance education in accordance with Christian principles by such means as the Trustees may consider appropriate in Surrey and in such other parts of the United Kingdom or the world as the Trustees may from time to time think fit **Trustees** The Trustees who served during the year or who were serving at the date of this report were: Paul Taylor Rev. George Watt (resigned and Chair until 11 March 2021) Hermione Puzey Vivien Hawes (resigned 11 March 2021) Clare Horsfall Leslie Jackson (Chair from 11 March) Ven. Moira Astin Sue Land Eddie Newton (appointed 11 March 2021) Alison Elson (appointed 11 March 2021) **Key Management Personnel** Those in charge of planning, directing, controlling, running and operating the Charity, including those members of staff who are the senior management personnel to whom the trustees have delegated significant authority or responsibility in the day-to-day running of the charity are the Director and the Chair of the Trustees. **Bankers** Lloyds TSB 11 High Street Horley Surrey RH6 7BJ **Independent** John Helm ACA **Examiner** Simply Churches Limited 17 Heathville Road London N19 3AL
2
**Annual Report of the Trustees For the year ended 31 December 2021**
## **SPARKFISH**
The Trustees submit their annual report and the financial statements of SparkFish (“the Charity”) for the year ended 31 December 2021. The financial statements have been prepared in the format prescribed by the Statement of Recommended Practice: Accounting and Reporting by Charities (SORP2015 (FRS102)) and the Financial Reporting Standard 102. The legal and administrative information set out earlier in this document forms part of this report.
## **1. Structure, Governance & Management**
## **1.1. Trustees**
The Trustees meet 10 times a year to discuss a full range of matters relating to strategy, project work, recruitment, finance and general administration. Trustees consult regularly with local church ministers. None of the Trustees receives remuneration. Business and pastoral skills are well represented amongst the Trustees. Trustees aim to maintain and, where necessary, expand this range of skills and experience through training.
The induction process for any individual newly appointed to the board of Trustees comprises an initial meeting with at least two of the Trustees (whenever possible one of these two Trustees being the Chair) and a written role description, referring to other key documents:
- the Charity Commission’s guidance ‘The Essential Trustee’
- the Trust Deed of the Charity
- the Charity’s financial position
## **1.2 Risk Management**
The Trustees acknowledge that they have a responsibility for the identification and proper management of risks faced by the Charity in achieving its primary aims. The Trustees have therefore assessed the major risks to which the Charity is exposed, in particular those relating to the specific operational areas of the Charity, its investments and its finances. The Trustees believe that, by monitoring reserve levels, by ensuring that controls exist over key financial systems, and by examining the operational risks faced by the Charity, they have established effective systems and procedures to mitigate those risks.
## **1.3 Staff**
The Charity employs a Director and four schools workers (2 full-time and 2 part-time) to co-ordinate and support the three strands of its ministry. This team works in partnership with staff from local churches and a team of regular volunteers. The Charity also employs a part-time Administrator.
## **2. Activities, Strategies and the Public Benefit**
The Trustees have given due regard to the Charity Commission’s guidance on public benefit. The Trustees believe that the Charity provides benefit to the public by providing schools ministry on behalf of local churches. This involves leading and co-ordinating visits to local primary and secondary schools to support and provide:
- Collective worship and religious education
- Opportunities for spiritual development
- Mentoring and support for transition, self-esteem and relationships
## **3. Achievements and Performance**
During 2021 SparkFish continued to adapt its work to meet the needs of local schools and students during the continuing Covid-19 pandemic. In early 2021 SparkFish staff worked from home and arranged to continue their schools work online - delivering online support to students who were taking part in home schooling. When the national lockdown was lifted SparkFish staff resumed their schools work delivery in person in schools where possible.
The charity:
- Had contact across all of the strands of its work with approximately 3000 students
- Worked with 23 of the 27 Primary and Secondary Schools in Reigate, Redhill and Merstham
3
## **SPARKFISH**
## **Annual Report of the Trustees For the year ended 31 December 2021**
- Sparkfish increased the role of the part time administrator from 9 hours a week to 14 hours a week. In May 2021 our new administrator started in the new role
- SparkFish continued to employ a part time Director, full time Learn and Think! Coordinator, part time Hope Coordinator and part time Secondary Schools Worker
Achievements under each strand were as follows:
1. Learn: RE and collective worship, with special RE events for Primary Schools before Christmas and Easter
- Involvement in leading Collective Worship virtually in 10 Primary Schools
- Provided (in partnership with local churches) an ‘in person’ RE event before Christmas with 13 Primary Schools
- Provided (in partnership with local churches) a digital RE event at Easter time for 13 Primary Schools
2. Think: A special space in the curriculum for reflection, wonder and prayer
- Led ‘in person’ Think! spaces for spiritual development in 2 schools as well as an ‘at home’ Think! space during the third national lockdown (early 2021)
3. Hope: Student support at times of transition and challenge, through lessons, mentoring, courses and clubs
- Provided a virtual transitions workshop for 6 Primary Schools to support children transitioning from Primary to Secondary School
- Provided mentoring, drawing and talking therapy, lunchtime clubs and self-esteem courses in 6 schools
## **4. Financial Review**
Funding for the Charity comes from churches in the Reigate and Redhill area, donations from individual supporters (regular and one-off), donations from schools, and specific grants or awards.
## **4.1 Financial Activity and Financial Position**
The Statement of Financial Activities and Balance Sheet can be found on pages 7 and 8 respectively. The Charity’s reserves decreased by £13,201 during the year (2020: increased by £23,965). The balance sheet shows total net assets of £58,754 (2020: £71,955).
Included in total funds are amounts totalling £23,038 (2020: £32,685) which are restricted. These monies have either been raised for, and their use restricted to, specific purposes, or they comprise donations subject to donor imposed conditions. Full details of these restricted funds can be found in note 8 to the accounts together with an analysis of movements in the year.
## **4.2 Reserves Policy**
The Trustees have examined the requirements for free reserves, in other words those unrestricted funds not invested in tangible fixed assets. The Trustees consider that, given the nature of the Charity’s work, free reserves should be equivalent to approximately 3 months’ routine general fund expenditure, plus committed future expenditure on other projects, where funds permit. The Trustees are of the opinion that this provides sufficient flexibility to cover temporary shortfalls in incoming resources and will allow the Charity to cope and respond to unforeseen emergencies whilst specific action plans are implemented. At 31 December 2021 the Charity had net free reserves of £34,964 (2020 £37,944) as follows:
|**Total reserves**
Less: restricted funds
Less: unrestricted fixed assets used for the continuing work of the Charity
**Free reserves**
**Free reserves requirement:**3 months’ budgeted routine expenditure|**2021**|**2020**
**£**
**71,955**
(32,685)
(1,326)|
|---|---|---|
||**£**||
||**58,754**||
||(23,038)||
||(752)||
||||
|||**37,944**|
||**34,964**||
||||
|||**21,000**|
||**30,000**||
||||
||||
4
## **SPARKFISH**
## **Annual Report of the Trustees For the year ended 31 December 2021**
The excess of free reserves over the free reserves requirement is expected to be used up by funding planned budgeted deficits for the years 2022-2023.
## **4.3 Investment Policy**
Spare funds are placed in a bank deposit account.
## **5. Plans for Future Periods**
During 2022, the trustees hope to sustain and further develop staffing and volunteering to meet the requests of schools for the Charity’s services, especially in the Hope and Learn strands. Due to Covid-19 there are high needs in schools for our Hope strand, in supporting children and young people grappling with the pandemic and change to their regular schooling. In the Learn strand, research is planned into the needs of schools at this time and there are ongoing plans to develop some new resources such as Walk through the bible and Godly Play. In our Think! strand we hope to sustain our work in local schools, developing a package of Think! outside spaces. There will be ongoing support and resource given to future developments of schools’ ministry in Horley, to the south of our area of work.
## **6. Going concern review**
From March 2021 until the time of signing this report the operation of SparkFish has been greatly impacted by COVID-19. Each year it is the trustees’ responsibility to state whether or not the annual accounts have been drawn up on a going concern basis (see the accounting note on page 10). Going concern is the assumption that an entity, in this case the charity, has the resources (financial or otherwise) needed to continue operating for the foreseeable future and, in particular, for at least 12 months from the date of approval by the trustees of these annual accounts. If the going concern principle did not apply then the accounts would be drawn up on an insolvent basis.
The Trustees continued to meet throughout the year remotely, with the impact of COVID-19 taking up much of their agenda. This included closely monitoring the charity’s income. Income from individuals was maintained. Income from churches, with the exception of 3, was maintained. All 3 have subsequently made substantial donations, albeit that there was a drop in two instances. The significant change in income came from the drop in donations given by schools because of not being able to put on the usual activities.
The trustees have endeavoured to save costs where possible. In particular from April 2021 until the present staff who were eligible have been placed on furlough as part of the Job Retention Scheme (in line with the relevant regulations) when they were not able to plan, prepare and deliver activities in schools.
Against the ever-changing background, the trustees will continue to keep the financial forecast for 2022 under review, aware that if the charity incurs a deficit in 2021, its cash reserves are more than adequate to absorb that deficit. Accordingly it has concluded that it is appropriate to prepare the 2022 accounts on a going concern basis and that it is not necessary to make any adjustment to these accounts as a result of the current situation.
## **7. Responsibilities of Trustees for the Financial Statements**
The Trustees are responsible for preparing the report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice. Charity law in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of income and expenditure of the Charity for that period.
In preparing those financial statements, the Trustees are required to:
- select suitable accounting policies and apply them consistently;
- observe the methods and principles of the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
5
## **SPARKFISH**
## **Annual Report of the Trustees For the year ended 31 December 2021**
- state whether applicable accounting standards have been followed, subject to any departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the activities of the Charity will continue.
The Trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and enables them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the governing document. The Trustees are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees are responsible for the maintenance and integrity of the Charity and financial information included in the Charity’s website.
## **8. Approval**
The report of the Trustees was approved by the Trustees on 10th March 2022 and signed on its behalf by:
## **Leslie Jackson Chair of Trustees**
6
## **SPARKFISH**
## **Report of the Independent Examiner to the Trustees of SparkFish**
I report on the financial statements of SparkFish for the year ended 31 December 2021, set out on pages 8 to 15.
This report is made solely to the Trustees in accordance with section 145 of the Charities Act 2011 (“the Act”). My independent examination has been undertaken so that I might state to the Trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by the law, I do not accept responsibility to anyone other than the Trust and the Trustees for my independent examination, for this report, or the opinions I have formed.
## **RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER**
The Trustees consider that an audit is not required for this year (under section 144(2) of the Act) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts (under section 145 of the Act);
- follow the procedures laid down in the General Direction given by the Charity Commission (under section 145(5)(b) of the Act); and
- state whether particular matters have come to my attention
## **BASIS OF INDEPENDENT EXAMINER’S STATEMENT**
My examination was carried out in accordance with General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the accounts.
## **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 charity 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 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.
## **John Helm ACA**
## **10 March 2022**
7
## **SPARKFISH**
## **Statement of Financial Activities For the year ended 31 December 2021**
|**Note**
**Income from:**
2
Donations and legacies
Charitable activities
**Total Income**
**Expenditure on:**
3
Raising funds
Charitable activities
**Total Expenditure**
Net gains/(losses) on investments
**Net Income**
**4**
Transfers between funds
Other recognised gains and losses
**Net movement in funds**
**Total funds brought forward**
**Total funds carried forward**
|**Unrestricted**
**Funds**
**2021**
**£**
72,514
8,998|**Restricted**
**Funds**
**2021**
**£**
35,000
-
**35,000**
-
44,647
**44,647**
-
**(9,647)**
-
-
**(9,647)**
**32,685**
**23,038**||**Unrestricted**
**Funds**
**2020**
**£**
70,561
3,332|
|**Restricted**
**Funds**
**2020**
**£**
41,950
-
**41,950**
-
23,803
**23,803**
-
**18,147**
-
-
**18,147**
**14,538**
**32,685**|**Total**
**2020**
**£**
112,511
3,332|
|---|---|---|---|---|---|---|---|
||||**Total**|||||
||||**2021**|||||
||||**£**|||||
|||||||||
||||107,514|||||
||||8,998|||||
|||||||||
||**81,512**|||**73,893**|||**115,843**|
||||**116,512**|||||
|||||||||
||1,746
83,320
**85,066**
-
**(3,554)**
-
-
**(3,554)**
**39,270**
**35,716**|||4,250
63,825|||4,250
87,628|
|||||||||
||||1,746|||||
||||127,967|||||
|||||||||
|||||**68,075**|||**91,878**|
||||**129,713**|||||
|||||||||
|||||-|||-|
||||-|||||
|||||||||
|||||**5,818**|||**23,965**|
||||**(13,201)**|||||
|||||||||
|||||-
-|||-
-|
||||-|||||
||||-|||||
|||||||||
|||||**5,818**
**33,452**|||**23,965**
**47,990**|
||||**(13,201)**|||||
|||||||||
||||**71,955**|||||
|||||||||
|||||**39,270**|||**71,955**|
||||**58,754**|||||
|||||||||
|||||||||
8
## **SPARKFISH**
## **Balance Sheet For the year ended 31 December 2021**
|**Note**
**Fixed Assets**
Tangible Assets
5
**Current Assets**
Debtors
6
Cash at Bank and in Hand
**Creditors - Amounts Falling Due**
**Within One Year**
7
**Net Current Assets**
**Net Assets**
**Represented By:**
**Funds**
Restricted Income Funds
Unrestricted Income Funds
8
**Total Funds**|**Unrestricted**|**Restricted**|**Total**|**Total**|
|---|---|---|---|---|
||**2021**|**2021**|**2021**|**2020**|
||**£**|**£**|**£**|**£**|
||||||
||752|-|752|1,326|
||||||
||||||
||10,265|-|10,265|9,278|
||25,299|23,038|48,337|63,451|
||||||
||35,564|23,038|58,602|72,729|
||||||
||600|-|600|2,100|
||||||
||34,964|23,038|58,002|70,629|
||||||
||**35,716**|**23,038**|**58,754**|**71,955**|
||||||
||||||
||||||
||||||
||-|23,038|23,038|32,685|
||35,716|-|35,716|39,270|
||||||
||**35,716**|**23,038**|**58,754**|**71,955**|
||||||
The financial statements were approved by the Trustees on 10th March 2022 and signed on its behalf by:
Leslie Jackson **Chair of Trustees**
9
## **SPARKFISH**
**Notes to the Financial Statements For the period ended 31 December 2021**
## **1. Accounting Policies**
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
## **Basis of accounting**
The financial statements have been prepared under the Charities Act 2011 and in accordance with the Charities Statement of Recommended Practice (Charities SORP (FRS 102)) and Financial Reporting Standard 102 (FRS 102). The financial statements are drawn up on the historical cost basis of accounting.
The Charity meets the definition of a public benefit entity under FRS 102.
## **Income recognition**
Voluntary income and donations (including legacies) are accounted for once the Charity has entitlement to the income, it is probable the income will be received and the amount of income receivable can be reliably measured. The income from trading activities is shown gross, with the associated costs included in fundraising costs.
Grant income is recognised on a receivable basis. Where grant income specifies use over a time period in which the expenditure of resources will take place, grants received in advance of costs incurred are recognised as deferred income.
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.
## **Expenditure recognition**
Expenditure is accrued as soon as a liability is considered probable, and the amount of obligation can be measured reliably. Longer term liabilities are discounted to present value. The charity is not registered for VAT and accordingly expenditure includes VAT where appropriate.
Expenditure included in Raising Funds includes amounts incurred in obtaining grants and other donations.
Charitable expenditure includes those costs in fulfilling the Charity’s principal objects, as outlined in the Report of the Trustees. These include grants made, governance costs and support costs. Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to the independent examination and legal fees together with an apportionment of overhead and support costs.
The charity contributes to certain employees' personal pension plans. These are defined contribution schemes, the assets of which are held separately from those of the charity. Contributions are charged to the Statement of Financial Activities on an accruals basis.
## **Tangible fixed assets and depreciation**
Tangible fixed assets are included in the balance sheet at cost. Depreciation is provided on all tangible fixed assets at rates calculated to write off the full cost or valuation less estimated residual value of each asset over its estimated useful life. The principal rates in use are: Equipment, fixtures and fittings 25% on cost
## **Debtors**
Grants receivable and other debtors are included at the settlement amount due. Prepayments are valued at the amount prepaid.
10
## **SPARKFISH**
## **Notes to the Financial Statements For the period ended 31 December 2021**
## **1. Accounting Policies (continued)**
## **Creditors and provisions**
Creditors and provisions are recognised where the Charity has a present obligation arising from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are recognised at their settlement amount.
## **Fund accounting**
The funds held by the charity are either:
- Unrestricted general funds - these are funds which can be used in accordance with the charitable objects at the discretion of the trustees.
- Restricted funds - these are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
## **2. Income**
|Donations & legacies
Donations
Income tax reclaimed
Grants
Charitable activities
School income
**Total**|**Unrestricted**
**Funds**
**2021**
**£**
**Restricted**
**Funds**
**2021**
**£**
45,638
-
3,674
-
23,202
35,000
72,514
35,000
8,998
-
**81,512**
**35,000**|||||**Total**
**2020**
**£**
47,218
4,837
60,456|
|---|---|---|---|---|---|---|
||||**Total**||||
||||**2021**||||
||||**£**||||
||||||||
||||45,638||||
||||3,674||||
||||58,202||||
||||||||
|||||||112,511
3,332|
||||107,514||||
||||||||
||||8,998||||
||||||||
|||||||**115,843**|
||||**116,512**||||
||||||||
||||||||
Grants include £15,661 paid under the Job Retention Scheme.
## **3. Expenditure**
**3a. Expenditure – Raising Funds**
|Publicity and professional fees||**Total**||**Total**|
|---|---|---|---|---|
|||**2021**||**2020**|
|||**£**||**£**|
||||||
|||**1,746**||**4,250**|
||||||
11
## **SPARKFISH**
## **Notes to the Financial Statements For the period ended 31 December 2021**
## **3. Expenditure (continued)**
## **3b. Expenditure – Charitable activities**
|**Staff costs**
**2021**
**£**
**Other costs**
**2021**
**£**
**Depreciation**
**2021**
**£**
Schools ministry
108,936
17,677
754
Governance costs
-
600
-
**108,936**
**18,277**
**754**|**Unrestricted**
**2021**
**£**
**Restricted**
**2021**
**£**|**Unrestricted**
**2021**
**£**
**Restricted**
**2021**
**£**|**Unrestricted**
**2021**
**£**
**Restricted**
**2021**
**£**||**Total**||**Total**|
|---|---|---|---|---|---|---|---|
||||||**2021**||**2020**|
||||||**£**||**£**|
|||||||||
|||82,720|44,647||127,367||87,028|
|||600|-||600||600|
|||||||||
|||**83,320**|**44,647**||**127,967**||**87,628**|
|||||||||
## **3c. Staff Costs**
Included within expenditure on charitable activities are the following staff costs:
|Wages and salaries
SMP recovered
Social security costs
Employer allowance
Pension costs
Of which the following relate to Key Management Personnel:
Wages and salaries
Pension costs||**2021**||**2020**|
|---|---|---|---|---|
|||**£**||**£**|
||||||
|||100,628||69,883|
|||-||-|
|||7,752||5,234|
|||(4,000)||(4,132)|
|||4,556||2,864|
||||||
|||**108,936**||**73,849**|
||||||
||||||
|||24,327||15,613|
|||1,216||761|
||||||
|||**25,543**||**16,374**|
||||||
The average number of employees during the year was 6 (2020: 7), being 2 (2020: 1) full time schools’ worker, 3 part time schools workers (2020: 3) and 1 (2020: 1) part time administrator. No employees received payments in excess of £60,000 during the year.
## **4. Net Income/(Expenditure)**
|This is stated after charging:
Depreciation
Independent examination||**2021**||**2020**|
|---|---|---|---|---|
|||**£**||**£**|
||||||
|||574||692|
|||600||600|
||||||
12
## **SPARKFISH**
## **Notes to the Financial Statements For the period ended 31 December 2021**
## **5. Tangible Fixed Assets**
|**5. Tangible Fixed Assets**|||
|---|---|---|
|**Cost**
Brought forward at 1 January 2021
Additions
Disposals
At 31 December 2021
**Depreciation**
Brought forward at 1 January 2021
Charge for Year
Disposals
At 31 December 2021
**Net Book Value**
At 31 December 2021
At 31 December 2020||**Fixtures,**|
|||**fittings &**|
|||**equipment**|
|||**£**|
||||
|||2,293|
|||-|
|||(480)|
||||
|||1,813|
||||
||||
|||967|
|||574|
|||(480)|
||||
|||1061|
||||
||||
|||752|
||||
|||1,326|
||||
All of the fixed assets are used for charitable purposes.
## **6. Debtors**
|Fees receivable
Gift Aid Tax receivable
Prepayments
Grants receivable||**2021**||**2020**|
|---|---|---|---|---|
|||**£**||**£**|
||||||
|||1,666||3,145|
|||628||870|
|||4,222||877|
|||3,750||4,386|
||||||
|||**10,266**||**9,278**|
||||||
## **7. Creditors - Amounts Falling Due Within One Year**
Accruals
||**2021**||**2020**|
|---|---|---|---|
||**£**||**£**|
|||||
||600||2,100|
|||||
13
## **SPARKFISH**
## **Notes to the Financial Statements For the period ended 31 December 2021**
## **8. Restricted Funds**
## **8a. Current year**
|Staff training Reigate & Banstead
Draw and Talk Redhill
Draw and Talk Merstham
Think co-ordination
COVID Recovery Fund
Merstham Park School
Christmas Journey/ Easter Experience
Self-esteem and relationship training
**8b. Prior year**
Draw and Talk Redhill
Draw and Talk Merstham
Think co-ordination
COVID Recovery Fund
Merstham Park School
Christmas Journey/ Easter Experience
Self-esteem and relationship training|||**At 1**
**January**
**2021**
**£**
0
4,000
4,000
3,300
18,180
1,000
705
1,500||**Income**
**£**
**Expenditure**
**£**
1,000
(1,000)
6,000
(6,000)
6,000
(6,000)
10,000
(6,634)
10,000
(21,513)
-
-
-
-
2,000
(3,500)|**Income**
**£**
**Expenditure**
**£**
1,000
(1,000)
6,000
(6,000)
6,000
(6,000)
10,000
(6,634)
10,000
(21,513)
-
-
-
-
2,000
(3,500)|**Transfers**
**£**
-
-
-
-
-
-
-
-||**At 31**|
|---|---|---|---|---|---|---|---|---|---|
||||||||||**December**|
||||||||||**2021**|
||||||||||**£**|
|||||||||||
||||||||||0|
||||||||||4,000|
||||||||||4,000|
||||||||||6,666|
||||||||||6,667|
||||||||||1,000|
||||||||||705|
||||||||||0|
|||||||||||
||||**32,685**||**35,000**|**(44,647)**|**0**||**23,038**|
|||||||||||
|||||||||||
||||**At 1**
**January**
**2020**
**£**
4,000
4,000
3,333
0
2,500
705
0||**Income**
**£**
**Expenditure**
**£**
6,000
(6,000)
6,000
(6,000)
4,950
(4,983)
25,000
(6,820)
(1,500)
-
-
-
1,500
-|||||
||||**At 1**
**January**
**2020**
**£**
4,000
4,000
3,333
0
2,500
705
0||||**Transfers**
**£**
-
-
-
-
-
-
-||**At 31**|
||||||||||**December**|
||||||||||**2020**|
||||||||||**£**|
|||||||||||
|||||||||||
||||||||||4,000|
||||||||||4,000|
||||||||||3,300|
||||||||||18,180|
||||||||||1,000|
||||||||||705|
||||||||||1,500|
|||||||||||
||||**14,538**||**41,950**|**(23,803)**|**0**||**32,685**|
|||||||||||
|||||||||||
Descriptions of the main funds are as follows:
**Draw and Talk Redhill.** Funds received for Draw and Talk therapy in a Redhill Primary school.
**Draw and Talk Merstham.** Funds received for Draw and Talk therapy in a Merstham Primary school.
**Think co-ordination.** Funds received towards the employment of a co-ordinator for the Think strand.
**COVID Recovery Fund.** Funds received to support activities through the COVID pandemic
**Self-esteem and relationship training.** Funds received in support of self-esteem and relationship training.
**Christmas Journey/Easter Experience.** Funds received towards the delivery of Christmas Journey/ Easter Experience.
14
## **SPARKFISH**
**Notes to the Financial Statements For the period ended 31 December 2021**
## **9. Related Party Transactions and Balances**
Sue Land, a trustee, is also owner and director of Kemp Marketing. Kemp Marketing carried out a communications review and publicity costing £1,746.
Trustees made aggregate unrestricted donations of £1,827 (2020: £1,980) during the year.
There are no other related party transactions or balances.
15