**ANNUAL REPORT & ACCOUNTS 2021-22** Trustees’ report and fi nancial statements for the year ending 31 March 2022
## **Contents**
## 03
REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS
05 TRUSTEES’ REPORT AND WELCOME
## 07
## 23 OUR SUPPORTERS AND FUNDERS
## 23 OTHER WAYS YOU CAN SUPPORT OUR WORK
## 24 STATEMENT OF TRUSTEES’ RESPONSIBILITIES
OBJECTIVES AND ACTIVITIES
## 09
26 INDEPENDENT AUDITOR’S REPORT
ACTIVITIES UNDERTAKEN TO ACHIEVE OBJECTIVES
## 14 ACHIEVEMENTS AND PERFORMANCE
16 POLICY AND ADVOCACY
17 MAKING THE CASE FOR COACHING
19 FINANCIAL REVIEW
## 31 STATEMENT OF FINANCIAL ACTIVITIES
32 BALANCE SHEET
## 33 STATEMENT OF CASH FLOWS
34 NOTES TO THE FINANCIAL STATEMENTS
## 21
STRUCTURE, GOVERNANCE AND MANAGEMENT
_Check out our new Vision and Mission statements!_
## VISION
The futures of people affected by the criminal justice system are determined by their potential, not their past.
## MISSION
Registered number: 07984016 Charity number: 1148420 A company limited by guarantee
_The mark Hero’s Journey™ and any copyrighted material authored by Joseph Campbell are used under license from the Joseph Campbell Foundation._
We use coaching to unlock the potential of individuals and drive culture change in the criminal justice system so that rehabilitation is possible.
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## **References**
## **Reference and administrative details of the Company, its trustees and advisers for the year ended 31 March 2022**
|**Trustees**|E Handling, Chair|
|---|---|
||R D Ferguson, Vice Chair|
||J Lyseight, Treasurer|
||M Conway|
||T Currie (resigned 30 November 2021)|
||K Imaf don (resigned 29 April 2022)|
||H MacLellan|
||S Davin|
||S Ruddock|
|**Company registered number**|07984016|
|**Charity registered number**|1148420|
|**Registered of ce**|Unit 386|
||Salisbury House|
||London Wall|
||London|
||EC2M 5SQ|
|**Chief executive of cer**|Vicki Cardwell|
|**Independent auditors**|Kreston Reeves LLP Chartered Accountants|
||Plus X Innovation Hub|
||Lewes Road|
||Brighton|
||East Sussex|
||BN2 4GL|
|**Banker**|CAF Bank Ltd|
||West Malling|
||Kent|
||ME19 4JQ|
|**Solicitor**|Arnold & Porter LLP|
||Tower 42|
||25 Old Broad Street|
||London|
||EC2N 1HQ|
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## **Trustees’ report**
Company for the year 1 April 2021 to 31 March 2022. The Annual Report serves the purposes of both a Trustees’ report and a directors’ report under company law. The Trustees confi rm that the Annual Report and fi nancial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company’s governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).
**20** 06, t **he** Strategic report required of medium and large companies under the Compa **nie** s Ac **t 2** 006 (Strategic Report and Directors’ Report) Regulations 2013 has been omitted.
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Spark Inside Annual Report 2021-22
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## **Welcome**
## **A Message from our Board Chair**
and I am so proud of what both the Spark Inside team, and the people we have provided coaching to, have achieved this year in circumstances that have continued to be challenging.
Coaching gets to the heart of people’s values, motivations, how they see themselves and any beliefs they hold which might be holding them back. It is about giving people tools they can draw on for the rest of their lives to identify and realise changes they want to make to improve their lives.
We held onto our unwavering belief in the power of coaching as Spark Inside and the people we work with faced immense challenge at the start of the year. Unlike the rest of society, prisons did not open up quickly and many young prisoners continued to spend the vast majority of their days in cells. As the Chief Inspector of Prisons
reported “We can’t yet know what the long-term effects of extended lockdowns will be on this generation of prisoners, but it is likely there will be a price to pay for the… inactivity, the loss of family ties and the lack of education or work”.
We had pivoted in early 2020 to coach both prison staff and young people in the community. This work not only carried on, but grew, this year. Spark Inside has now coached over 50 prison staff including four at governor grade. It was fantastic to see the emerging impact on staff members’ own wellbeing, and crucially, the way they relate to and support prisoners in their care.
By the Autumn, we were able to provide face to face coaching to young people in prison again in a more consistent way. We got back up and running in HMP Isis and HMP Wormwood Scrubs. While operating in a prison environment will no doubt continue to present challenges, the Board and team are entirely focused on our mission – using coaching to unlock potential. Next year we will be driving forward on delivery so we can continue to make a real difference.
My sincere thanks to the brilliant Spark Inside team, our amazing coaches, funders and donors. We absolutely could not do this without you.
**E r i ca H an dli ng** Chair, Board of Trustees
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## **Welcome**
## **A Message from our CEO**
set out our new vision, mission and plans to grow our reach and impact. Our plans are ambitious as we want everyone in the criminal justice system to have access to coaching.
Despite the challenges of Covid-19 especially in the prison estate, there are some key successes. We took our fl agship programme Hero’s Journey outside of London and the South-East for the fi rst time, piloting in HMP Lincoln with Lincolnshire Action Trust. The positive impact on the young men’s lives has shown us that our partnership model can be very effective and enable us to support more young people in new regions.
Equal, based on what young people we work with were telling us needed to change and the evidence base. We make the case that wellbeing support for young men for young men in prison — particularly for young Black men — should be prioritised and tailored. We are really pleased to be working alongside some amazing organisations on this campaign.
Building on last year, we expanded our work with prison staff. This coaching delivers on our mission to unlock potential and drive culture change in the criminal justice system so that rehabilitation is possible. We know that the men and women who work in prison have a huge impact – positive or negative – on the environment. Early evaluations show we are impacting on prison staff wellbeing, working relationships and their practice.
Finally, we have recruited new members of the Spark Inside senior team who can help us drive our work forward in the next few years.
I am truly grateful to everyone who has supported us and to each and every young person who took on the challenge of coaching and committed to it – you are heroes.
**Vicki Cardwell** Chief Executive Offi cer
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## **Objectives and activities**
## **A. POLICIES AND OBJECTIVES**
Spark Inside runs coaching programmes in prisons and the community primarily across London and the South East, to unlock the potential of those living and working in prison, encourage rehabilitation and change prison culture, and to contribute towards a reduction in reoffending. We are one of the fi rst organisations to take life coaching to young people in prison and to use systems coaching to bring together staff and prisoners in UK prisons. This year we have expanded outside of London to pilot work in HMP Lincoln. Our expert coaches are qualifi ed and trained professionals.
Hero’s Journey™ is our award-winning structured life coaching programme for young people in prison and ‘through-the-gates’ into the community, that encourages them to change their lives. We now can offer this programme to young people in the community who have been in contact with the justice system.
Hero’s Journey from a Black Perspective is our tailored life coaching programme, co-designed with young Black men with lived experience, that addresses the specifi c experiences of young Black men in the prison system, who are over-represented.
Coaching prison staff was developed during the initial Covid-19 lockdowns to support frontline staff and ultimately the people in their care. Given its impact, we have extended the programme to work with all prison staff grades and will ensure it remains core, alongside our direct work with young people.
In addition to our coaching programmes, a core part of our work is ensuring that the voices of young people in contact with the criminal justice system are listened to, as the experts, and help to shape our strategy, coaching programmes and campaigns.
infl uence criminal justice policy and shift the perception of people in prison, platforming their voices and highlighting their unlocked potential.
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## **Objectives and activities**
## **B. STRATEGIES FOR ACHIEVING OBJECTIVES**
due to the ongoing impact of the pandemic, we are proud of our achievements across the fi ve strategic aims:
## 1 Increase the number of young people who access coaching at more points on their journey.
We continued to coach young people at risk of going to prison – helping them much earlier on their journey of change. This was a key development for Spark Inside as we moved beyond the prison walls. We also coached young people who had recent contact with the justice system but were now on their way to a new life away from crime, helping them to solidify that change and move forward with confi dence. We worked in partnership with Youth Offending Services and brought on board new charities to help us reach more young people.
Re-entering prisons during the second half of the year, our coaches could meet young people face to face. In total we coached 74 young people in prison and the community.
## 2 Change prison culture through coaching people who work & live there.
We hit a milestone of coaching 50 prison staff. Our impact report showed the difference this was making to their wellbeing, relationships and ability to engage with people in prison. We were proud to coach four prison governors this year, recognising the infl uence they have on prison environments and culture.
## 3 Build our policy and influencing to champion coaching as a transformational tool in the criminal justice system.
We launched a new campaign – Being Well Being Equal – based on what young people were telling us mattered to them and the impact we saw of Covid-19 on young people’s emotional health. We know that our
coaching has a positive, tangible impact on young people’s wellbeing which prisons are currently woefully under-resourced to support. Developing Hero’s Journey from a Black Perspective with young people highlighted the lack of culturally competent services for young Black men in prison.
We attracted media coverage for our campaign and the founding alliance of six leading charities supporting the campaign. We recruited a new Participation and Engagement Manager to help strengthen our engagement with young people who shaped our campaign themes.
## 4 Build a robust evidence base for coaching in the criminal justice system.
This year we embedded Youth Outcomes Star, our new monitoring tool. Our HMP Lincoln pilot showed good evidence of the positive impact of coaching in multiple areas measured by Outcomes Star, including young people’s Hopes and Dreams, Choices and Behaviour and Education and Work. Qualitative interviews for the evaluation of the HMP Lincoln pilot and for our staff coaching report helped us learn more about why coaching matters to our clients including its impact on their relationships, wellbeing and sense of purpose.
## 5 Fortify Spark Inside’s foundations.
In terms of sustainability, we secured two new contracts – with Practice Plus Group and with Forward Trust – as part of our plans to increase our contract income with a view to diversify our income streams. This year we invested in our team to be ready for future growth. The Board conducted a Governance review, Board effectiveness review and a Trustee skills audit.
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## **Activities undertaken to achieve objectives**
## **HERO’S JOURNEY™**
Our innovative and award-winning Hero’s Journey™ programme for young people builds their motivation to create a positive future-self, away from crime, reducing in-prison violence, and contributing towards a reduction in reoffending post release.
It is a structured life coaching programme, consisting of group workshops for up to eight young people, followed by one to-one coaching sessions. The coaching sessions start in prison and can continue in the community on participants’ release through-the-gates. Our life coaches don’t tell participants what to do; instead, the young people are empowered to make different choices for themselves.
Hero’s Journey life coaching has been proven to improve vital life skills, such as confi dence, decision making, problem-solving, resilience and empathy, as well as participant wellbeing and future outlook.
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Spark Inside Annual Report 2021-22
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Our key achievements this year include:
- New Theory of Change for Hero’s Journey developed
- Coaches trained in new Theory of Change, philosophy of delivery and strengthened version of the programme
- Two Hero’s Journey programmes delivered in HMP YOI Isis as we re-entered prisons after lockdown
- One-to-one coaching for young people in HMP Wormwood Scrubs, as we await restart of groupwork
- Four Hero’s Journey taster sessions for our potential partners
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## **Activities undertaken to achieve objectives**
## **HERO’S JOURNEY IN PARTNERSHIP WITH LINCOLNSHIRE ACTION TRUST IN HMP LINCOLN**
Lincolnshire Action Trust, to deliver Hero’s Journey life coaching programme to young men in HMP Lincoln. Our coaching in Lincoln is the fi rst time Spark Inside has coached outside of London and the Southeast, so we were pleased to collaborate with such an experienced and trusted organisation.
Our coaches have supported 15 young people in HMP Lincoln through the Hero’s Journey group workshops, and through 60 additional one-to-one sessions. None of the young men had any previous experience of work or education in the prison, so their expectations of what they could achieve were low. But once they started on their Hero’s Journey, the impact it had on them was far greater than they had anticipated.
One young man who participated in the programme at HMP Lincoln told us:
_“To be fair, to start off with, the reason I signed up to the Hero’s Journey was because the more that we did in prison the more likely we were to be moved to a Cat D [the least restrictive categorisation where prisoners are trusted in open conditions]… In the end what I got from the programme I cherished more than what I would have done going to a Cat D.”_
This pilot has shown us that working with a partner like Lincolnshire Action Trust, who are experienced, effi cient, values-led and committed to rehabilitation, enables us to deliver coaching to a very high standard which ultimately leads to the best possible outcomes for the young people we work with.
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The BHJ Advisory Group
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## **HERO’S JOURNEY FROM A BLACK PERSPECTIVE**
Co-designed with young Black men with lived experience of prison, this programme was created to address the specifi c experiences of young black men in the prison system. Three of our specially-trained coaches delivered a successful programme in HMPYOI Isis before the Covid-19 crisis, and anecdotally, we know that the young men found it hugely impactful and were eager to sign up.
Given ongoing restrictions this year, we have been unable to complete the pilot. We have taken the time afforded by restrictions to review the course material and ensure that it is of excellent quality. We have since made the decision to extend the workshop element of the programme with a new fourth session to include additional impactful material. The pilot is now ongoing in August 2022.
To support this area of work, we have been helping to shine a light on racial disparity in the criminal justice system, through our infl uencing and advocacy work.
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## **Activities undertaken to achieve objectives**
## **PRISON STAFF COACHING**
coached a further 17 prison staff members. Once again, we were delighted with the engagement and impact of this programme and will now make this core to how we work to drive cultural change.
The majority of prison staff worked in HMP Wormwood Scrubs and HMPYOI Isis, and the Governors were from other prisons prisons in London and the South East.
Thus far, over 200 hours of coaching has been provided by Spark Inside coaches to prison staff. An impressive 94% of clients reported making progress in their lives and surveys showed that every client (100%) said they would recommend coaching for people living or working in prison.
Furthermore, some staff reported that the coaching had impacted on the way they work in prisons, and directly on their interactions with, and support for, people who live in prison.
## **COMMUNITY COACHING**
This year we continued to collaborate with partner organisations and statutory bodies in the community to offer coaching to young people at risk of entering prison and those on release from prison. This year we coached 23 young people in the community.
We have developed a strong partnership with Leaders Unlocked, who give young adults a stronger voice on criminal justice reform, to deliver coaching to several of their young adults.
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One of our longest serving coaches,
Jeffrey Wotherspoon speaks on the
panel at our event
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## **Activities undertaken to achieve objectives**
## **JOE’S STORY**
When Joe was a small child, he witnessed domestic abuse and drug use in his family home, which had a hugely detrimental impact on his mental health, leaving him with PTSD and diffi culty controlling his emotions. Eventually, Joe was removed from the family home and taken into foster care. As a teenager, he ended up with a conviction on his record, and as a result, he struggled to fi nd a job. We met Joe in the community, through our connections with Leaders Unlocked, and offered him one-to-one life coaching that would empower him to achieve his goals of making a fresh start, fi nding purpose and building a business. This is Joe’s story.
“I heard about Spark Inside’s life coaching programme from Leaders Unlocked. I very much have this philosophy that you should learn from people smarter than you, so I applied for it. At the time, I really, really wanted to start my own business. I looked at the life coaches’ profi les and there was one with quite a lot of experience in business, so I was like ‘this is great, this is exactly what I need’. So, I did my 10 life coaching sessions and he helped me realise that it wasn’t so much the business that was important to me, it was more the freedom.
We broke it down together, he was like ‘okay, so what you actually want is something that doesn’t trap you’, and I realised that I would be fi ne with a job if it came with maybe some time working from home.
Since the coaching, my reactions have become a lot more stable. Before I would just react in the way I react. My coach helped me come up with ways to deal with things and ways to view things, like how I reacted to stuff and how I saw situations. There are obviously still some things that do get to me because I am human, but a lot of things before that would have just sent me into a complete snap, now either don’t anywhere near as much, or it doesn’t bother me at all. I genuinely feel calmer.
The initial application of the coaching was a little bit tricky because when you’ve lived a certain way for so long, it is quite diffi cult to break that habit. But I kept at it, and the more that I kept at it, the more I started seeing the results in my life that I was after. Once you start seeing results the momentum comes and now it’s quite easy to do.
It sounds like a cliche, but every area of my life, he’s sat down and helped me realise what I could do better, and I’ve taken that onboard. I’ve now got my own business, which I’m building, I have the highest paying job I’ve ever been in by far and I’m in a healthy relationship.
If anybody was to ask, should they try the Hero’s Journey life coaching programme, it’s like, d’you want to completely upgrade your life or not? The answer would be a blatant ‘yes’, if someone were to ask me if the Hero’s Journey is worth it”.
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## **Activities undertaken to achieve objectives**
## **MAIN ACTIVITIES UNDERTAKEN TO FURTHER THE COMPANY’S PURPOSES FOR THE PUBLIC BENEFIT**
Our main activities and who we provide support to are described above. All our charitable activities focus on the encouragement of rehabilitation and contribution towards a reduction in reoffending through the running of coaching programmes in prisons, and now also in the community. Spark Inside provides coaching programmes to young people in prison. The services are mainly in London and the South-East. This year we expanded our geographical reach to deliver in Lincolnshire.
benefi t in setting the Charity’s objectives and activities.
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Coaches Michael Roper and
Sam Onagoruwa at our
10 year anniversary
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## **Achievements and performance**
## **OUR IMPACT**
As we emerge from COVID-19, we have an established model of coaching delivery in the Understanding our impact is at the very heart of what we do. This year for the fi rst year, we used Youth Outcomes Star to measure our impact. It is early days, but we are pleased with emerging results and learning.
In our HMP Lincoln pilot, the progress of the young people was measured at three points during the programme using the Youth Outcome Star. They assessed themselves in the following six areas against a fi ve stage Journey of Change. The areas are:
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Making a Difference Hopes and Dreams Well-Being
Education and Work Choices and Behaviours
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We are delighted that all but one of the group made progress in the area of Hopes & Dreams, making it the **Outcome Area** where the largest number of young people **showed a positive change** . The next largest areas of progress were made in Choices and Behaviour and Education and Work, both of which saw seven people advance. Over the next year, we will use Youth Outcomes Star across all our programmes to measure our impact.
We listened to our participants and were pleased with the impact that coaching is making in their lives and in the justice system.
We spoke to Jay, a young man serving a prison sentence in HMP Lincoln who participated in the Hero’s Journey programme. He said:
_“My coach was just amazing. He didn’t judge, he was level-headed, and he understands that people go through diffi cult times and make wrong choices, but just because they´ve made that wrong choice it doesn’t make them a bad person. People can change, and it was having that one person sat there believing in me that helped me get over it. The coaches help bring out the better person in you…Since I’ve been out of prison I’ve stuck to everything I said I wanted to do. My mum said that she’s proud of me. She can see that I’m changed.”_
Our work is just as impactful for those who have not served a prison sentence, and who have accessed our coaching in the community.
As you heard earlier from Joe:
_“I don’t know where I would be without my life coach. I literally could not be more thankful to him. Every area of my life, he’s sat down and helped me realise what I could do better, and I’ve taken that onboard. Now, I’ve now got my own business, which I’m building, I have the highest paying job I’ve ever been in by far and I’m in a healthy relationship. Everything is better now.”_
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## **Achievements and performance**
We’ve been really proud of what we’ve achieved through our pilot partnership with the Lincolnshire Action Trust, and the impact our programme has had on the young men at HMP Lincoln. We spoke to participants throughout the process of evaluating the partnership, to get insights on their experience of the coaching programme. One young person told us:
_“[It] gives you fi ght to go forward. I am stepping into new me. I have promised myself I would do that. I never break promises. Acknowledge my own self-worth – if others can see it in me then it can come to me.”_
We’ve been heartened to see the overwhelmingly positive feedback from prison staff who taken up our offer of coaching during the pandemic, and the wider impact it has had on the culture of a prison as well as on the wellbeing of the individual engaging in the programme. One Prison Governor who benefi tted from Spark Inside’s coaching told us:
_Prisons are busy and demanding places to work. As a senior prison leader, I fi nd it immensely valuable to step back and reflect regularly. Coaching enables me to do this in a structured, supportive way so that I can return to my work with a renewed sense of purpose and focus.”_
## **Factors relevant to achieve objectives**
## **RAISING PROFILE & INFLUENCING**
effectively for people in prison, while we paused our prison delivery until restrictions eased.
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## **Policy and advocacy**
In October we launched our new campaign Being Well Being Equal, built on the insights and experiences of young people in the criminal justice system. The campaign sets out that wellbeing support for young men in prison, and in particular young Black men, should be prioritised and should be tailored to meet their specifi c needs.
The Covid-19 pandemic has exacerbated many of the challenges facing young people in prison, but with proper support from specialists working in prisons, young people make positive choices that lead to better rehabilitative outcomes and improved wellbeing, including better physical, mental and social health.
We commissioned a YouGov poll which revealed overwhelming public support for the campaign’s message. From more than 1,700 people surveyed, 72% think that, considering all the different priorities in the prison system, there should be specifi c support for prisoners’ mental health and wellbeing.
We are delighted to be working as a coalition, together with six voluntary sector organisations that provide rehabilitation services and support racial equity.
Our founding alliance members are: _Spark Inside, Wipers, Zahid Mubarak Trust, Clinks, Centre for Mental Health and the Race Equality Foundation._
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## **Making the case for coaching**
As part of making the case for coaching as a transformation tool in the justice system, we were pleased to be featured in the New Philanthropy Capital’s report as an example of excellent practice, and where some investors should consider providing further support.
share our work and its value, and offi cials from the offi ce of Alex Chalk MP, the then Minister for Prisons.
We spoke at the Prison Learning Association webinar on coaching; and presented at an New Philanthropy Capital conference on our work coaching prison staff.
Our coaching podcasts were uploaded onto the national Youth Offending Institution intranet so that young people in prison can listen to this content and be inspired by the potential of coaching, refl ect on their own journey and hear stories of change.
## **PODCAST EPISODES**
## **1. WHAT IS COACHING?**
## **2. HEROES**
## **3. FROM PRISON TO ENTREPRENEUR**
In this episode our podcast host Simone Ujah talks to life coach Jeffrey Wotherspoon about what life coaching is and is not, how it works in prisons and how it can transform your life. Jeffrey explains that coaching is self-directed, meaning your coach will help you think about what it is you want from your life, and how to achieve your personal goals.
In the second episode of our podcast series, our host Simone Ujah meets life coach Jerry Gray to discuss who can be a hero, and how you can see yourself refl ected in your hero. Jerry also shares some highlights from our Hero’s Journey programme in prisons.
In the third episode of our podcast series, Simone talks to Spark Inside trustee Kenny Imafi don about his inspiring journey from being on remand for a murder he didn’t commit, to a successful career as an entrepreneur, political commentator and activist. Kenny also talks about how coaching in prison can help you build a brighter future for yourself.
https://www.sparkinside.org/media/641
https://www.sparkinside.org/media/642
https://www.sparkinside.org/media/643
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## **Making the case for coaching**
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CEO Vicki Cardwell speaking at our
10 year anniversary celebration
PRESS AND DIGITAL MEDIA
The media coverage this year was primarily to advocate for young people in prison still facing
lockdown for much of the year.
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We also took our campaign, Being Well Being Equal, to the media, and were delighted to feature in The Voice and The Justice Gap.
Vicki Cardwell spoke live with LBC’s Shelagh Fogarty, highlighting the need for greater mental wellbeing support for young men, including young Black men, in prisons.
Social media activity grew this year by an impressive amount: Our LinkedIn followers increased by almost 100% from just under 500 followers to just under 1000! Twitter followers increased by 33%. and Instagram followers increased by over 188%. We are proud that our innovative coaching work and advocacy are gaining such traction.
## **LISTENING TO YOUNG PEOPLE**
We are focusing much of our efforts on ensuring that the voices of young people are at the heart of all our communications, policy and advocacy work. We recruited a Participation and Engagement Manager who sits in our Communications and Advocacy Team and is based parttime in prison, spending much of their time building relationships with young people on the wings, and ensuring that their views feed through to our communications, campaigns, policy work as well as shaping our strategy and programmes. One key area of work for this role has been building a group of Young Advisors, made up of young people with lived experience of the criminal justice system, with the aim of facilitating regular meetings where the Advisors can feed back on our work, and discuss how Spark Inside can best address the needs of young people in the criminal justice system.
seeing the group expand and meet more regularly in 2022-23.
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## **Financial review**
## **GOING CONCERN**
This year we returned to three prisons, restarting our face-to-face coaching work in HMP Lincoln, HMPYOI Isis and HMP Wormwood Scrubs. We will retain our virtual community coaching, in order to enable us to fulfi l our mission during any future periods of restrictions, but we are now able to deliver both online and in-person. We expect our delivery to increase during the next fi nancial year.
Spark Inside is primarily grant-funded and this income stream has remained largely stable. We have attracted new funders this year including Porticus and the Fidelity Foundation. We received new grants from previous or existing funders including Esmee Fairbairn Foundation and the Listening Fund. We are delighted that these are multi-year grants, providing stability and enabling us to plan ahead for the future. Currently, we do not anticipate Covid-19 will impact further on our ability to fundraise from grants and foundations.
Our commissioned income was impacted in 2020/21 and has now started to slowly grow again this year. We have a contract with the Forward Trust to deliver Hero’s Journey in the community over 3 years and a contract with Practice Plus Group to deliver coaching in HMP Wormwood Scrubs. Increasing this income stream will be a focus for next year.
We did not have any staff on furlough during the year. All our coaches are freelance and therefore they are only paid for coaching work they undertake, thus enabling the charity to manage its fi nances effectively as we manage ongoing uncertain delivery, fl exing our costs to match our delivery.
After assessing the impact of Covid-19, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the fi nancial statements. Further details regarding the adoption of the going concern basis can be found in the Accounting Policies.
## **RESERVES POLICY**
It is the aim of the Trustees to hold reserves on the unrestricted general fund equivalent to between three to six months of operating expenditure (based on budgeted expenditure for the following year). Any reserves on restricted funds are set aside to fund the specifi c project or programmes for which the funds were granted. It is common for income to be received in one year, yet programme expenditure straddle several years. Reserves for restricted funds therefore represent monies for programmes that are currently on-going or due to start. In the unlikely event that at the end of the programme a surplus exists we will contact the donor to confi rm whether funds should be returned or whether they can be re-designated.
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## **Financial review**
## **OVERALL REVIEW OF ACTIVITIES**
(2021: £116,562) and net assets amounted to £815,552 (2021: £719,618) at the year end. The net assets were made up of: restricted funds of £340,685, designated funds of £17,413 and general unrestricted funds of £457,454.
## **CONTRACTED INCOME POLICY**
Wherever a contract is completed and there are funds remaining, any outstanding funds are transferred to unrestricted general funds, if the donor approves such a transfer.
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## **Structure, governance and management**
## **A. CONSTITUTION**
Spark Inside is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association on 24/02/2012.
The company is constituted under a Memorandum of Association dated 24/02/2012 and is a registered charity number 1148420.
## **B. METHODS OF APPOINTMENT OR ELECTION OF TRUSTEES**
Board members are appointed by majority vote for three-year terms. They can be re-appointed once, by majority vote.
## **C. ORGANISATIONAL STRUCTURE AND DECISION-MAKING POLICIES**
In March 2022 Spark Inside had eight Trustees. There are two Board Committees currently operating: the Finance and Risk Committee and the Philanthropy Board.
Spark Inside has a delegation of authority policy in place which outlines how the charity makes decisions. The policy covers decision making in all areas of the charity, clarifying which decisions are reserved to the Board and the Chief Executive, and which decisions, if any, are delegated further. In addition, the charity has a Finance Policy which sets out limits and conditions to the Chief Executive and senior staff being authorised to commit the charity to incur expenditure within the approved annual budget plan.
oversight and direction. Trustees are volunteers and receive no remuneration or fi nancial benefi ts. They convene every three months for Board meetings and annually for strategy away days. Trustees are recruited through a range of methods including online advertising on Trustee recruitment websites.
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**Spark Inside Annual Report 2021-22**
## **Structure, governance and management**
## **D. POLICIES ADOPTED FOR THE INDUCTION AND TRAINING OF TRUSTEES**
Trustees are introduced to the work of the charity through meetings with the Chair, the CEO and staff and by taking part in a taster session of the Hero’s Journey™. New Trustees have an induction day run by the Senior Leadership Team and other Trustees. New Trustees are also offered governance training. An induction pack containing the Memorandum and Articles of Association, strategy, vision, mission, budgets and other relevant information, including minutes of recent Trustees’ meetings is provided.
To maintain a broad and appropriate skills mix, a review is regularly undertaken to ensure that should a member resign, an appropriate replacement is found.
## **E. PAY POLICY FOR KEY MANAGEMENT PERSONNEL**
An annual Remuneration Committee is held to review staff pay and proposed increases. The Remuneration Committee is made up of the Trustees who sit on the Finance and Risk Committee, plus the Chair and the lead Trustee for Equality, Diversity and Inclusion. The CEO submits a proposal to the Remuneration Committee with recommendations for salary increases in line with salary bandings.
## **F. RISK MANAGEMENT**
Trustees have implemented a risk management strategy that comprises:
- A quarterly review by the Trustees of the risks that the charity may face
- A monthly review by the Senior Management Team
- The establishment of systems and procedures, designed to minimise any potential impact on the charity should any of those risks materialise
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## **Plans for future periods**
## **OUR PRIORITIES FOR THE FUTURE**
Our Strategic Plan 2021-2024 provides our solid direction of travel. And we have a skilled and passionate team to deliver our crucial coaching and advocacy work. Our ambition for Spark Inside over the next three years is to grow both the reach of our work, and the impact we have on individuals, institutions and the justice system
## VISION
The futures of people affected by the criminal justice system are determined by their potential, not their past.
## MISSION
We use coaching to unlock the potential of individuals and drive culture change in the criminal justice system so that rehabilitation is possible.
## AIMS
- Increase the number of young people who access coaching at more points on their journey.
- Change prison culture through coaching people who work and live there.
- Champion coaching as a transformational tool in the justice system.
- Build a robust evidence base for coaching in the criminal justice system.
- Fortify Spark Inside’s foundations.
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## **Our supporters and funders**
We are grateful to the support of our funders and supporters every year, but this year more than ever, we have greatly valued the vital backing and care from our grant funders, who have been proactively fl exible and understanding. Reaching out to us and offering reassurances about the funding allowed us to take the time to refl ect and then innovate. Thank you to all of the grantgiving Trusts and Foundations who stood by us – you can see a list in the fi nancial section.
We are equally thankful to our other supporters, friends and philanthropists, including the individuals that donated through our Big Give match-funding campaign at Christmas, which raised £58,642 to empower young people to thrive after prison. We were also delighted to receive a further donation from PWC for our work.
## **Other ways you can support our work**
to coach young people in prison, such as:
- Donating meeting space for our team meetings
- Advocating for our work within your networks
- Hosting a fundraising event/dinner
- Inviting staff to deliver presentations and workshops about our work
- Providing pro-bono specialist services, including print/production and event support. For example, we are grateful to receive pro bono consultancy from Arnold & Porter LLP
- Donating advertising space
- Featuring articles within your publication/ newsletter/journal
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## **Statement of trustees’ responsibilites**
The Trustees (who are also the directors of the Company for the purposes of company law) are responsible for preparing the Trustees’ report and the fi nancial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
company law, the Trustees must not approve the fi nancial statements unless they are satisfi ed that they give a true and fair view of the state of affairs of the Company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these fi nancial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles of the Charities SORP (FRS 102);
- make judgments and accounting estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the fi nancial statements;
- presume that the Company will continue in business.
show and explain the Company’s transactions and disclose with reasonable accuracy at any time the fi nancial position of the Company and enable them to ensure that the fi nancial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **Disclosure of information to auditors**
Each of the persons who are Trustees at the time when this Trustees’ report is approved has confi rmed that:
- so far as that Trustee is aware, there is no relevant audit information of which the charity’s auditors are unaware, and
- that Trustee has taken all the steps that ought to have been taken as a Trustee in order to be aware of any relevant audit information and to establish that the charity’s auditors are aware of that information.
## **Auditors**
Kreston Reeves LLP was re-appointed as the charitable company’s auditors during the year and has expressed its willingness to continue in that capacity.
Approved by order of the members of the board of Trustees and signed on their behalf by:
**E Handling (Chair of Trustees)**
27/10/2022 **Date**
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## **Independent auditors’ report**
## **OPINION**
We have audited the fi nancial statements of Spark Inside (the ‘charitable company’) for the year ended 31 March 2022 which comprise the Statement of fi nancial activities, the Balance sheet, the Statement of cash fl ows and the related notes, including a summary of signifi cant accounting policies. The fi nancial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ (United Kingdom Generally Accepted Accounting Practice).
- give a true and fair view of the state of the charitable company’s affairs as at 31 March 2022 and of its incoming resources and application of resources, including its income and expenditure for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Charities Act 2011.
## **BASIS FOR OPINION**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors’ responsibilities for the audit of the fi nancial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the fi nancial statements in the United Kingdom, including the Financial Reporting Council’s Ethical Standard, and we have fulfi lled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is suffi cient and appropriate to provide a basis for our opinion.
## **CONCLUSIONS RELATING TO GOING CONCERN**
concern basis of accounting in the preparation of the fi nancial statements is appropriate.
relating to events or conditions that, individually or collectively, may cast signifi cant doubt on the charitable company’s ability to continue as a going concern for a period of at least twelve months from when the fi nancial statements are authorised for issue.
Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.
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## **Independent auditors’ report**
## **OTHER INFORMATION**
The other information comprises the information included in the Annual report other than the fi nancial statements and our Auditors’ report thereon. The Trustees are responsible for the other information contained within the Annual report. Our opinion on the fi nancial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the fi nancial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the fi nancial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
## **MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION**
We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:
- the information given in the Trustees’ report is inconsistent in any material respect with the fi nancial statements; or
- we have not received all the information and explanations we require for our audit.
## **RESPONSIBILITIES OF TRUSTEES**
As explained more fully in the Trustees’ responsibilities statement, the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the fi nancial statements and for being satisfi ed that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of fi nancial statements that are free from material misstatement, whether due to fraud or error.
company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
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## **Independent auditors’ report**
## **AUDITORS’ RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS**
We have been appointed as auditor under section 145 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.
a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors’ report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to infl uence the economic decisions of users taken on the basis of these fi nancial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
## _Capability of the audit in detecting irregularities, including fraud_
Based on our understanding of the charity and sector, and through discussion with the trustees and other management (as required by auditing standards), we identifi ed the principal risks of non-compliance with laws and regulations. We considered the extent to which non-compliance might have a material effect on the fi nancial statements. We also considered those laws and regulations that have a direct impact on the preparation of the fi nancial statements such as the Companies Act 2006, Statement of Recommended Practice, taxation and pension legislation. We communicated identifi ed laws and regulations throughout our team and remained alert to any indications of non-compliance throughout the audit. We evaluated management’s incentives and opportunities for fraudulent manipulation of the fi nancial statements (including the risk of override of controls), and determined that the principal risk was related to posting inappropriate journal entries.
Audit procedures performed by the engagement team included:
- Discussions with management and assessment of known or suspected instances of non compliance with laws and regulations and fraud, and review of the reports made by management and;
- period to identify any previously undisclosed transactions with related parties outside the normal course of business; and
- Reading minutes of meetings of those charged with governance; and
- rationale supporting the transactions; and
- Identifying and testing journal entries, in particular any manual entries made at the year end for fi nancial statement preparation.
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## **Independent auditors’ report**
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the fi nancial statements or non compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions refl ected in the fi nancial statements, as we will be less likely to become aware of instances of non compliance.
As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also:
- due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is suffi cient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion of the effectiveness of the charitable company’s internal control.
- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Trustees.
- Conclude on the appropriateness of the Trustees’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast signifi cant doubt on the charitable company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our Auditors’ report to the related disclosures in the fi nancial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our Auditors’ report. However, future events or conditions may cause the charitable company to cease to continue as a going concern.
- the disclosures, and whether the fi nancial statements represent the underlying transactions and events in a manner that achieves fair presentation.
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and signifi cant audit fi ndings, including any signifi cant defi ciencies in internal control that we identify during our audit.
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## **Independent auditors’ report**
## **USE OF OUR REPORT**
This report is made solely to the charitable company’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charitable company’s trustees those matters we are required to state to them in an Auditors’ report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its members, as a body, for our audit work, for this report, or for the opinions we have formed.
**Alison Jones FCA (Senior statutory auditor)** _for and on behalf of_
14 December 2022
Date:
**Kreston Reeves LLP** Chartered Accountants Statutory Auditor, Brighton
Kreston Reeves LLP are eligible to act as auditors in terms of section 1212 of the Companies Act 2006.
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## **Statement of fi nancial activities**
## **(incorporating income and expenditure account) for the year ended 31 March 2022**
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## **Balance sheet**
## **as at 31 March 2022**
The entity was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the entity to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.
However, an audit is required in accordance with section 145 of the Charities Act 2011.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of fi nancial statements.
entities subject to the small companies regime.
on their behalf by:
27/10/2022 **J Lyseight (Treasurer)** Date
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##
## **for year ended 31 March 2022**
## **GOVERNMENT GRANTS RECEIVED**
Included within cashfl ow from operating activities is £3,234 (2021: £15,627) from HMRC in relation to the Coronavirus Job Retention Scheme.
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**Notes to the fi nancial statements for year ended 31 March 2022**
## **1. GENERAL INFORMATION**
The charity is a private company limited by guarantee incorporated in England and Wales. The members of the company are the Trustees named on page 1. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £10 per member of the charity.
Unit 386 Salisbury House London Wall London EC2M 5SQ
## **2. ACCOUNTING POLICIES**
## **2.1 Basis of preparation of fi nancial statements**
The fi nancial 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
## **2.2 Going concern**
that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the fi nancial statements.
Whilst the continued and future impact of the COVID 19 pandemic has been assessed by the trustees, so far as is reasonably possible, due to its unprecedented impact on the worldwide economy it is diffi cult to evaluate with any certainty the potential outcomes on the charity’s future activities. However, taking into consideration the charity’s level of reserves, the trustees believe that the charity will be able to continue in operational existence for the foreseeable future
## **2.3 Income**
All income is recognised once the Company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
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## **Notes to the fi nancial statements for year ended 31 March 2022**
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
## **2.4 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefi t to a third party, it is probable that a transfer of economic benefi ts will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classifi ed by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Support costs are those costs incurred directly in support of expenditure on the objects of the company and include project management carried out at Headquarters. Governance costs are those incurred in connection with administration of the company and compliance with constitutional and statutory requirements.
Costs of generating funds are costs incurred in attracting voluntary income, and those incurred in trading activities that raise funds.
Charitable activities and Governance costs are costs incurred on the company’s operations, including support costs and costs relating to the governance of the company apportioned to charitable activities.
All expenditure is inclusive of irrecoverable VAT.
## **2.5 Government grants**
Grants of a revenue nature are recognised in the statement of comprehensive income in the same period as the related expenditure. During the year the company received assistance from the coronavirus job retention scheme.
## **2.6 Interest receivable**
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Company; this is normally upon notifi cation of the interest paid or payable by the Bank.
## **2.7 Tangible fi xed assets and depreciation**
Depreciation is provided at rates calculated to write off the cost of fi xed assets, less their estimated residual value, over their expected useful lives.
indicate that the carrying value of any fi xed asset may not be recoverable. Shortfalls between the carrying value of fi xed assets and their recoverable amounts are recognised as impairments.
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## **Notes to the fi nancial statements**
## **for year ended 31 March 2022**
and expenditure account.
## _**continued**_ **2.7 Tangible fi xed assets and depreciation**
value over their estimated useful lives.
Depreciation is provided on the following bases: Computer equipment - 3 years straight line CRM Software - 3 years straight line
## **2.8 Debtors**
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **2.9 Cash at bank**
Cash at bank includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **2.10 Liabilities and provisions**
Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefi t will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation.
## **2.11 Financial instruments**
fi nancial instruments. Basic fi nancial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
## **2.12 Operating leases**
incorporating income and expenditure account on a straight line basis over the lease term.
## **2.13 Pensions**
represents the amounts payable by the Company to the fund in respect of the year.
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**Notes to the fi nancial statements for year ended 31 March 2022**
## **2.14 Fund accounting**
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Company and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the fi nancial statements.
by donors or which have been raised by the Company for particular purposes. The costs of raising and administering such funds are charged against the specifi c fund. The aim and use of each restricted fund is set out in the notes to the fi nancial statements.
## **3. LIST OF GRANTS (LISTED IN ORDER OF DONATION DATE)**
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**Notes to the fi nancial statements for year ended 31 March 2022**
## **3. LIST OF GRANTS (LISTED IN ORDER OF DONATION DATE) CONTINUED**
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**Notes to the fi nancial statements for year ended 31 March 2022**
## **4. INCOME FROM DONATIONS AND LEGACIES**
## **5. INCOME FROM CHARITABLE ACTIVITIES**
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## **Notes to the fi nancial statements for year ended 31 March 2022**
## **6. INVESTMENT INCOME**
## **7. OTHER INCOMING RESOURCES**
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**Notes to the fi nancial statements for year ended 31 March 2022**
## **8. EXPENDITURE ON RAISING FUNDS**
## **9. ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES**
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**Notes to the fi nancial statements for year ended 31 March 2022**
## **10. ANALYSIS OF EXPENDITURE BY ACTIVITIES**
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**Notes to the fi nancial statements for year ended 31 March 2022**
## **10. ANALYSIS OF EXPENDITURE BY ACTIVITIES CONTINUED**
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**Notes to the fi nancial statements for year ended 31 March 2022**
## **10. ANALYSIS OF EXPENDITURE BY ACTIVITIES CONTINUED**
## **11. AUDITORS’ REMUNERATION**
## **12. STAFF COSTS**
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## **Notes to the fi nancial statements for year ended 31 March 2022**
## **12. STAFF COSTS CONTINUED**
## **In 2022 Spark Inside consider their key management personnel to consist of:**
Vicki Cardwell Chief Executive, Luke Carey, Head of Service Delivery, appointed 1 February 2022, Tom Currie, Head of Impact and Innovation, appointed 1 December 2021, Louise Potter, Head of Communications and Advocacy, appointed 7 March 2022, Julia Ross, Head of Finance and Operations appointed 1 Jan 2022, Nic Shoults, Head of Finance and Resources, resigned 1 September 2021, Karen Graham, Head of Programmes, resigned 31 December 2021, Indy Cross, Head of Communications, resigned 20 January 2022.
## **In 2021 Spark Inside consider their key management personnel to consist of:**
Vicki Cardwell, Chief Executive; Ihona Hirving, Head of Programme Operations to May 2020; Indy Cross, Head of Communications; Nic Shoults, Head of Finance and Resources and acting head of programmes from May 2020 to January 2021; Karen Graham, Head of programmes from January 2021 onwards.
These 8 (2021: 5) key management personnel received total aggregate remuneration of £246,935 (2021: £256,054) made up of salaries of £212,022 (2021: £219,874), employers national insurance £24,312 (2021: £24,128) and employers pension contributions of £10,601 (2021: £12,052).
## **13. TRUSTEES’ REMUNERATION AND EXPENSES**
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**Notes to the fi nancial statements for year ended 31 March 2022**
## **14. TRUSTEES’ REMUNERATION AND EXPENSES**
During the year ended 31 March 2022, no Trustee expenses have been incurred (2021 - £NIL)
## **15. TANGIBLE FIXED ASSETS**
## **16. DEBTORS**
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**Notes to the fi nancial statements for year ended 31 March 2022**
## **17. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
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## **Notes to the fi nancial statements for year ended 31 March 2022**
## **18. STATEMENT OF FUNDS**
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## **Notes to the fi nancial statements for year ended 31 March 2022**
## **18. STATEMENT OF FUNDS CONTINUED**
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## **Notes to the fi nancial statements**
**for year ended 31 March 2022**
## **18. STATEMENT OF FUNDS CONTINUED**
## **Designated funds**
fi nancial year.
IT upgrade - fund for IT upgrade.
## **Restricted funds**
**Bernard Lewis** - a fund from The Bernard Lewis Family Charitable Trust towards developing the expansion of our programmes via a social licensing or partnership approach.
**Black Perspective** life coaching programme for Black and Minority Ethnic young men in prison.
**Groundworks** - a fund from the London Community Response Fund to fund our community coaching programmes working with young people in contact with Youth Offending Services or criminal justice charities in London.
**Big Give** - a restricted fund for the project ‘The Conversation’.
**City Bridge Trust** - a fund to contribute to infrastructure costs of the charity and to contribute to the salary of the Chief Executive.
**Henry Smith Charity** - a fund to contribute to the running costs of the charity including salaries of the management team.
**Hero’s Journey™** - a fund (supported by multiple grant funders) for delivery of the Hero’s Journey™ Life Coaching Programme in prisons.
**Listening Fund** - a fund from the Blagrave Trust’s Listening Fund for development of mechanisms for listening to feedback and ideas from our participants.
**Paul Hamlyn Foundation** – a growth fund to support our strategic development and help fund our management team and an additional fund to support access to an Expert Support Package.
**St James Foundation** - a fund from the St James’ Place Charitable Foundation to contribute to the salaries of Spark Inside’s Service Delivery Managers.
**PHF Expert Support** - a fund to provide access to expert support and advice.
**Porticus** - a fund for the coaching of young people and staff based at HMPYOI ISIS.
**Tolkien Trust** – a fund from The Tolkien Trust to provide a life coaching programme for prison staff.
**Barrow Cadbury** – a three-year grant or our policy work to advocate for the wellbeing of young people in prison and to champion racial equity in the criminal justice system.
**Colyer-Fergusson** – a fund from Colyer Fergusson Charitable Trust for £36,000 per year for three years for work in HMP Cookham Wood.
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## **Notes to the fi nancial statements for year ended 31 March 2022**
## **18. STATEMENT OF FUNDS CONTINUED**
**Champions for Children** - two donations received in the year. £3,000 will help fund our work with young people affected by Covid and £12,500 will help us deliver our life coaching programmes to young people.
**CHK Foundation** - a grant towards the costs of delivering Hero’s Journey coaching programme for young people under 25 in custody.
**PWC** – this is to fund our Hero’s Journey™ Black Perspective pilot.
**Dawes Trust** - a fund from The Dawes Trust supporting the delivery and evaluation of our Hero’s Journey coaching programmes.
**Fidelity** – a fund from Fidelity UK Foundation to support our impact and innovation work, including funding the salary cost of Head of Impact and Innovation.
## **Statement of funds - prior year**
**Spark Inside Annual Report 2021-22**
**51 | 55**
## **Notes to the fi nancial statements for year ended 31 March 2022**
## **18. STATEMENT OF FUNDS CONTINUED**
**Spark Inside Annual Report 2021-22**
**52 | 55**
## **Notes to the fi nancial statements for year ended 31 March 2022**
## **19. SUMMARY OF CURRENT YEAR**
## **20. ANALYSIS OF NET ASSETS BETWEEN FUNDS**
**Spark Inside Annual Report 2021-22**
**53 | 55**
**Notes to the fi nancial statements for year ended 31 March 2022**
## **20. ANALYSIS OF NET ASSETS BETWEEN FUNDS CONTINUED**
## **21 RECONCILLIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING ACTIVITIES**
## **22. ANALYSIS OF CASH AND CASH EQUIVALENTS**
**Spark Inside Annual Report 2021-22**
**54 | 55**
## **Notes to the fi nancial statements for year ended 31 March 2022**
## **23. ANALYSIS OF CHANGES IN NET DEBT**
## **24. PENSION COMMITMENTS**
The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and amounted to £19,251 (2021: £20,533). At the balance sheet date there were contributions of £2,519. due to the fund (2021: £2,715).
## **25. OPERATING LEASE COMMITMENTS**
At 31 March 2022 the Company had commitments to make future minimum lease payments under non- cancellable operating leases as follows:
## **26. CONTROLLING PARTY**
The trustees who are also directors control the charity
**Spark Inside Annual Report 2021-22**
**55 | 55**
## **Follow us @Spark_Inside**
**To find out more about Spark Inside and the work we do, please visit our website or contact us below. www.sparkinside.org | team@sparkinside.org | 020 3468 0706 Unit 386, Salisbury House, London Wall, London, EC2M 5SQ | Registered charity no. 1148420**