COMPANY REGISTRATION NUMBER: 09832061 CHARITY REGISTIL4TION NUMBER: 1167825 Spark 21 (a company Ilmited by guarnntse) Ullaudfted Flttalleial Statements For the period ended 5 April 2024
Spark 21 Contents Page Report of the Trustees Independent Eiamln¢r's Report Stalement of Financial Activities Balance Sheet Notes to the Fillanefial Statements 9-12
Spark 21 Reference aDd Administrative Details As 4¢ 5 April 2024 Trustees Ms D L Dcnis-smith Ms H B Geffin {rtslgjd 31 January 2024) ladyA P Ncuberger Registered Office 44 Southampton BuiLdillgs LmdoD WC2A IAP Charity Registration Number 1167825 Company Regi$tirt Number 09832061 Other Working Names First 100 Years attd Next IIM) Years Indepejkdent Examiner Nina Rust FCCA N.TRUST AccountatLCy Ltd Suite 3& King5 Hall St Ives Business Park Parsons Green St Ives PE27 4WY Bankers Lloyds Bauk l Butler Pla¢¢ W¢slmill5ter IA)ndon SWIH OPR
Spark 21 Company Limited by Guarantee Trustees, Annual Report (Incoryorating the Direetors. Report) Period ended 5 April 2024 Th¢ Trustecs {who ar¢ aIso dircciots of the dwitsbl¢ cotDpany for th¢ puw of th¢ Comp1¢5 Act 2006) arc pi¢L5¢d to pr¢5¢Dt th¢ir aDnu31 TtUSt¢es ReporL together with tbe ullauditcd fjnattciai statemeuts ts th¢ P¢Ti(Ki 5 April 2024, wbich aTe th prePad to meet the The fitwicial sratements compty with the ChaTitiE5 Act 2011. the ConwaDie5 Act 2(6. the Articles of A550ciabon. and Accounting and Reporting by Clwitics.. Statcment of Re¢ou)m¢Tul¢d PctiCe applicable to cbariuss preparin8 thcir accounts itl accord with the Filwicial Reporting St2ttd8rd applicbk iD the UK and Rq>ublic of Ireland IFRS 102) (effective i JaDuary 20E5). TT115tees All Trustees give their ttine volutitsrily 2ttd r¢¢¢TV¢ no b¢n¢fits froED the Cbarity. The Tfustees serving dUrll th¢ Itar and to the datr of this report were as follows: Dl¢la D¢ni5-Smith (Dana D¢ni%-Smith) Hoyl¢y G¢ffw (r¢5igll 3l Janu2024) IAdy An8e]aNellberger Slrneture, Governance and Management Governing document Spark 21 ts a company limitsd by guarantee incorpatr OD 20 20I5 and governe4] by its Arti¢les of Ass11. sp 21 is atso a reytered e]Jarity {1167825)- tegistr2ti0ll date belug 23 June 2016. Appolntment of new Trnstees As sei out in the Afticlcs ofAssOciat2c at)y person wlK 1$ wilbng to as a TntstK and who w(MJd not be disqua]ified from actiDg under the provisioRs of the Articlcs of ASlation. may be aled to be a TrESStee by a dccisiott of the Tnte¢s. The Board c(Fopts nJ¢mb¢rs duTing th¢ year to ellsure that the Board ba5 a broad range of skills and experlette: th facilitate Irustte SUC%510n TWV tru5t¢¢5 may be appointed allrtually bythc memb¢ts of th¢ charitabk company and seryc for a F¢r1 of three ycarsbut miybcrtcd for a furtber 3 year ternL Trustee recruitment and inductioD TTUStees are recnjited throuEb proftssioll81. petsollal member ¢(ttaCts. We aim io recn]it pe1¢ whose sknlLs the BD3Td have ideotified as or rcligious bc]ief. N¢w TTUSttts are given an induction pack on tbe Duties and Obligations of Charity Ttustee5 to bTief them on th¢tr legal obli&ations under the d)&ity and Company law. the Charity ComD)iSSiOtt 8uid&nce UJ public benefit alld inforn them of the ¢ottnt of the Articles of AssocÉation. W¢ also r¢gular]y share tnjslee adte from law fjrns that ean Iefit the truste&s in wukr5EaThJiutr their motinuS obligations. Tn¢5 are Govern8D¢¢ and organisational structhre The Bo&rd of Trustre5 tlold Tegu]ar meetittgs ¢ith¢r by CreTt[lee catl or in peOn. Theyare respoosible for governing tbe affairs of Spark 21. The Ththe5 also io regular coJJLi¢t between the rtieeting8 to agree on prioriii¢s to IE addres att(( if needed to organise ad hoc briefin8 calls for exp¢di¢ll¢y. Th¢ Board agrees the strttwc direaion to eD5uYe the org3Disation fvlfills its objectiv¢5. It tskes ov¢rall respoJJsJl)i]ity for ¢n5umg thot the fJJJattciaL legal and contracts obligation5 of the Clwityare and thattI1 arc sati5fatrory systems and contro15 inptsc¢. Mallgemellt Day to (hy managemellt attd decisiott making of tbe Cbarity És dele to specifi¢ TmL$t iti order for th¢ Charitys jectiveS to be met 2nd ettsur¢ th¢ smLth and ¢ff¢rtive tunnin8 of the orwisation. The B0d may d¢l¢g8te specific aCtits and d¢cisioDS to ally of the TTWE acting a]on¢ or together (aAdusualty 2 would be iti5tiwd).ho will theD rwt the full Boa Related parties Cowopentlon wltlj other organisaÉions None of our TrustCe5 I1ve Tejnuneration or other bcnefjt from their wtyk with the Clwi"ty. kny connectÈLYk b¢Thv¢¢n a trStee or senior manager of the Ctwity with service uscr. cxtcrnaL cOntWt( or 5upp]iet of 5erYiccs be ¢Jiscli>sèA to thc full Board of Ttustecs in the SSTne way as any other contractual relatioll5hip with a TE]ated party. cwr¢nt yeat any 5uGh re]ated paty frnusactions have be¢n fully disclosed to thc full Board of Trte¢s. All lated party (raa¢tiOnS managed ill accoEdancc wÈth the Tharitys ACleS of Associatii)n. All tran52rtion5 alld actisrytics involvinE organisatioos in which a T$e njay bav¢ atl interest are cotthted at alm's l¢n8th and in accord i¥ilh the Cb8ritys finattcial and
Spark 21 Company Limited by Guarantee TTU5tee5' Anllual Report Oncorporating the Directors, Report) Period ended 5 April 2024 Use of volunteers Due to the sttjall size of the chatity, volunteer5 are rccrtiiied c a rolliokn" . Our voluotttts are D1¢ up of different wips from university stsdcnts to profession2]s. Simi]arilyJ we 3FPOint profcssional champs0tt8 to volvntccr OD a nullkner of thematic committ¢¢s rekv8nt to tht cknity5 obj'ectives atui they aTe provtd¢dwith pth. as well ongoin8 cornD. Objectives and aetivitles Acbievlng delivery of the ¢bartty's aims and public benefit The Trnstees have given due con5id¢rdtiou to the Chlty coIon'5 published guidance the Public Betlefit requiremejrt under thc Charities Act 2011. W¢ hav¢ refettl to the guidanff Ctained in the Charity Con)is810n'S general guidgllce on public knefit when reviewing our apms and objectiV&8 aDd in planlliD8 our fimr¢ aUiviti¢s. W¢ kli¢ve that we bdve rnpl1 with this, a1 s¢¢k to d¢monstyate this wttbin this rewL All our charitable activities focus on the adv3TLc¢rn¢nt rf ¢ducarioD the 5ubjeci of womeD ill the le a1 other pwf¢ssiot2S, to prtsmo eqLdity and divetsity and. iti parti¢uior, the eliinillatioD of ¢thscrimEnation on the grd of gender. atld adwJDce the art4 in particu]ar. but without Jimilation. by commission1 establish% maintsinins pvblishing aDd p¢rfonaiDg las appli> works of SEL OurrnaiD activities and b¢nefi¢iaries descnl>&t ltsw. Charitable activities in the period to 5 Aprll 2024 The chan.ty h&8 taken th foljowingacttvities itt th¢ financial pttityj to S April 2024.. Ev¢nts.' we iM>5ted a series of evellts, including tbe aDnual Inspir#fioThal Wotncu in t•w Awards. 2. L£ctur¢.' continLTed our series of lecthTts. tILe Heiibrou Ltures, aud we hosted the 4th editiOtL deiÈveml on the theme of alUe. 3. Pbotograpby.. deliv a Con15s]0ed 0$al¢ of the fitst to b¢ adlty1 by litthhx's IDn to be p]aced in theirnew learniog 4. Pbowgrapby.. we orgallized a ceJrteDary photowby corn0n. 'The Way WE aTE". tt> the ¢• of women qualifyjtsg as solicitors and ballister5 in England & Wa]es attd we hOed the ullveiling of the finaEists tti J3ttuary 2023. S. E%hibitioJ: we collaborated wÈth the Juditial Office to cr¢at£ a ccntenary exhibitton to hiMM)ur the fst woman barristcr attd share thc bistory ofwom¢n in the judiciary. This toured the coutttry's court 6. RctK>rt: ttrcrcatcd the W4)men Who Will repor¢ Clw of 2023 women dwigtrrnak5 in the le£ai sc£thr. includiJJg some of the 7. Newsletter. we cotltinued to pub]ish our monthty *Vomen in Law Who" n¢w51¢tter. This spotlights fenle traijblazers in the law who are 'thapinE ourpreserit- "made ourhistorf, aThl %/iil change our futt]re"wth a5ubs¢riPt list of oves2,51)0. 8. Ch]b 1919: we coutinued our Toernb¢rs' initiative kn InOur the legacy of the Sex Disqualification (R¢TU0I71) Art 1919 aud host¢d a dimier to honourth¢m. 9. Malutsin tbe digits] p1arf The First Years and Next I( Years" 10. MatntaiDed First 100 YcaTsI Next IIKI Ye4rs Krial media preSee atxl very Str[ Ddia presence Trith a cl¢aT Cl>mTnunicatiOJ5 strttegy, wbidi perfOv¢ry w¢iL Acblevements and perfornnCe Th¢ Charityhas acbi¢ved seThI landmokn- the beiDg that is FLS succeeded in reframing the convtT5ation women in iAw by focusing the celebratioo of theiro¢hievetneJts around the period 1919-2019. follow¢d by rnark1 io 2022 alld 2023, of tbe CentenOf the first wom¢tt qualifying ¥ blryjste attd g)licito]3 in EuglaDd ond Wales. Indivi(knlly and thtwgll our sllppofM8 OrgAnisS-B4r C)GI1, Law Society. CItEx attd so on- we bave teathed att audi¢n¢e of thousaa(ts of kgal pmf¢sslo attd sNdents. We continuedto deiiverour activities oditte albeit th) a sca]eth)wn fornttt veI the cballenEes faced byall dllrig this time. In th¢ fL)allti21 period to 5 April 2024: l. Hosted our 8th edition of the IpINIonal Woman in Law award forwomeD leath bring Èyounger g¢tietatiott inty thc project an Dnual rept>rt, WoTnen Wkn Will, WES ajgo ]autLch¢dwth amu call of WOm¢D chanwg the leka] prof10r4 and proNrydillg all 8mnual review of ¢lJauges fer women in the ]egai s&tor- this was Dow in it'$ year. Delivered the 4th eAitioD in the Heilbron t£¢tstte serie4 in a Jive evrf p]attonnitigwomen le1 expert5 di5QtsStllg big themes of our times. 3. Our conjmi0ll of tk nM>saic of the rSt wonwi tobeadEtiitted &8 abarristrr Iincoln's Tnn w&$ finalizd and UEweilcd.
Spark 21 Company Limited by Guarantee TrusÉees' Annual Report (Incorporating the Directors. Report) Period ellded 5 April 2024 Financial review Financial statements Th¢ FiDancial stateTtL¢llts, iDGluthDg the DOtK have been in erxnpiiance with the St&t¢t (rf R01¥)Mellded Prnctice (SORP) 'Accounting and r¢portiti8 by aJaTities' 2015 (FRS I02). The&wtysis of incorne and oKpeThJttsJre r¢tl¢¢ts th¢ ¢&ssifi¢atioD of activitiss. together with ¢¢)sts ¥¢lating to administratioll. Statement of Financial ActiTrities The Staieniettt of Fitjaocial Actiwties i$ shown on pa&¢ 7 with a more detsikd atmtysis of incrlle and ex[albe within the notrs to the finattcid Statements. The total ite fortbe year £71.353. The totst eKp¢ndits]re fwtheyearw&% 3.959. PriDcipAI funding sourtes Th¢ Charity is dcpend¢nt upon grdnts and donatioLs from individual ¢knxxs and IlDtio. Balance Sheet The above result led io a suApus of £17,39412022 deficil of £1&703) wbi¢h I% Wmluced a combmed fund bal of £21 J81 ai the yeAr4x AJ) analysis of the can be f(xJt)d in notc 7. Investment Poliry Under the Articles of Association. the Charity the rthver to iovest tD any Vdy the TnLStes shall think fit. Ets tonjunction with its reserve poli¢i¢s, the #im of tb¢ CILatity, the Trustees Gan b0W or rni% and th¢ paym¢nt of money for atty PUEpose ]lUding forthe puwes of illV¢5tsn¢Tit or of Taising fitttd& iti¢luding ch2rgiug property &$ s¢Lwity for the PayMent of money rroW¢d or as 5wity fw or the dischatgc of att obligation. The TntstBes call akn set aside fllds fot Speci putposts or &$ rescrves agaillst fUtt¢ expenditUTe. The TNstees c4n invest the Ctwity's moneynot immedialy required for its objects in or uporl any investstnts. Securiti OT Pll)pety," aTrn8e for itivestm¢ntS OT other propety of the Cbarity lo b¢ beld ill the name of a tillee or miDee5 and pay aDy rasothle fee wuired. The Trustees Gqll a150 dclcgatc decisions in resCl of inVL%cllts to arL external rjnaocial &Ivi)r. Risk Management The TTUStees have 2sse&8ed the Jnajor risks to wbi¢h the Clty is expose¢ in 1I8rtacuJar th¢ telating tc the owats"oD aDd fin8[ of the Chayity. Systems are i]k place io miniDwe exW)sU to the major nsk& with a risk tllaDagt Fegi5t¢r beiug TU pjxe aDd reviewed at least Lually bytkne Tn¢. Reserves Fullds are normallybeiDg builtup lor LXJgg and fu#u¢ aGtivities. Pl#ns for fvture perlods The Ch]ty'S plans for 2024125 contiDue to focu5 OD thoikliyery of th¢ Ncxt IIX> Years wojttt as well as to use matertth crets4 by th¢ First l(N) Y¢aT5 PTviectto duGatA c¢lebrdt and itispitE gellaati of womettttt lew. I. CoDtiDUitLg to organL5¢ events and ¢hampion th¢ rol¢ of w(Kn¢n ill law. iticludiDg the annual Inspirntsonal Women in LaWaW9S. 2. Contiuue to collaborat¢ with parther organisatioTLS to odYan¢e the ¢Jwiry's objectiv. 3. Fi]miDg and edilitlg fflor¢ videos of stories of wotn¢n in ]aw wthr the Next IIKI Ye4r8'Next lty) Voices" video serie 4. Continue to orwis¢ the H¢ilbron L¢¢tures series. 5. Continue Èo the Next Years caTllpaigD.
Spark 21 Company Limited by Guarantee Trustees, Anllual Report UDcorporatillg the Directors, Report} Period ended 5 April 2024 Stalement of Trustees Reponsibi]ities The Ttusteeg {who are also the directh of Spark 21 foF the pw of COTDpally Jaw) W)01)1¢ for preparing th¢ Rewn of the Ttee$ 2nd tbe fantIal statements in accordallcewith applieabk Jaw and Ullited Kiti8th AccouJJting STandatd% (United Kingdfj Gen¢raUy A¢cepted AccouDting Pracuce). Compauy law TequiTes the TTll5t¢es to PT¢yare firncIal stht¢ments for each financia] year. wbj.cb ve a trne attd fair view of the 5te of affairs of th¢ thaTitsbl¢ compaTLy arKi of the inror5Jiug Tesourcts aud appliution of r¢5oufcfS, iucludiJ]g the income and expendithr4 of the cb8ritrbl¢ oThpany for that period In prepaTiug thos¢ r]nancial 5t3t¢m¢nt4 the T 3rE rwiirnlto sclect 5Uitabl¢ accourjting policics and th¢u apply the coll5]ently. ob5¢Yve the methods orld PTinGipl¢s in tbe Ctwsty SORP 2015 FRSItr2. ake judgncnts and estiat¢S that are Monabl¢ a[ wuden state whether appiiGabl¢ UK Acc(NULtiDu Standards have len folw wbied dep2roxts disclos and explaiti in the fllJart¢ia] stat¢m¢nts, atbj: busitt¢ss. The TnEstees are responsible for keepitig prow accouuiEDg rtcords. vJhi¢b disclose with rtasonable accuracy at any ttttje the fLllJAcial position of the chilable cornpEy aud to enable them to SUre that the fin*J¢ia] sw¢m¢nts con)ply with the Compani¢5 Act 2006. They 2re also responsible for sthguatdulg the assets of the cJJaritoble compaDy aud hente for tsknng reasonable step5 for tkn¢ pr¢YeutiOts attd de£tion of fraud The TrStee8 are responsible for the maintrDallC¢ and inteity of the Charity and fin¢al infonnallon incbjded on th¢ Chority's w¢bsite. t¢Bis]ation in the United KiDgdom govcrnitlg the pt•ion and dt55emiTthtsOn of Ettati¢ial s¢atenMLts may diff from le$]tion in otber juTisdictions. This Teport h&$ been prty[ LD accordan Wsth the spcciat prnvisions of Part 15 of the Compaoies Act 2006 relating to Sall compÈnies LW BEHALF OF THE BOARD.. ytfy.Fkl- Ms D L D¢s1th IG Orxow lo]JF
Spark 21 Company Limlted by Guarantee Indepelldent Examiner's Report to the trnstees of Spark 21 I retx)n ofj the accouttts for th¢ rompanyforthe pul] elld 5 April 2024. which aTe set out pages 7 to 12. Responsfibllities and basis of report As the thanty's tritste¢s of th¢ Company land aL80 its dtrectors fot the purp( of tompw law) IDU are respoJwTr)le for the weparation of the accouttts in aecordÈnte with the T¢retryts of the Companies Act 2(M)6 {'the 2(KJ6 Ad'l. HaviE)g s8tisfLed myself that the of the Q>mpauy ¢ Dot rwir¢d to ad1j under Part 16 of tb¢ 2006 Art aJ)d ¥r¢ e]igibk for ind¢pend¢nt ex#miDation. l TeFA)rt in respect of my eXamI[lOn of your cboTiry'$ 2Ctounts as ¢2Tried out ullder wtiort 145 of the Charities Act 2011 {'the 2011 A¢t'). Itt ¢atryiDg 4Jrt my examiwion Ib&ve follow¢d the Direoions ve0 by the Chariry Conllnl&8i uDder section 145(51 (b} Independent examiner's stst¢ment I have ¢ompl¢trd my ¢xaminatiOTL. I coufiETn that no mallers bave come my attention in ¢ot)tttttion with the eL4D)ition villg me eau5e to be]ieve'. Accoulltin8 records w¢re not kept in respect of the CompaDy as requtred by S[on 386 of (be 2LKJ6 A¢ or 2. Th¢ a¢¢ounts dtstt scwd with thtwttcord4" or 3. The accoutts do not eomply witb the accouatll)8 requiretnthts of $tion 396 of th¢ 2006 A¢t other thatt atty requirenLent that the accoullts give a'true and fair v2¢w' whtch is not a matrer cojjsidered 18 part of an itideE> exami ¢x 4. The accouttts htve nol bttn presxred iti accorda1 WÈth the ]nethj$ ptlliciples of the Staietticnt of ReconuJ)ended Practice for accounting attd reporting by charities [applicable io cban.ties preparn8 ther accounts io accordan wtth the Fm8JKi8J RepxtiBg Stsnd8td applicable in the UK and Republic of Ir¢land IFRS 102)]. I have no concerns have come acro&% no otber m2tta5 LD Crrfmection wtth the examiDafiotE whith attotioll SI11d be drawn in this report in 0ert0 enable a prop¢r uud¢T5tandim8 of tbe accounts kn b¢ rcacbc Nitts Rust N.TRUST Accountancy IAd Suit¢ 3a Kings Hall Si IV Busine P St Iv¢s PE27 4WY
Spark 21 Company Iijnited by Guarantee Statsment of Fillancial Actiiryti£s {incorpDrating income and expenditsre arroullt) Period eTrded 5 April 2024 Restricte Fubd$ Fwid5 Futtds r4otes 2024 2022 2022 ID¢ome Donation5 leg¢ie5 11.681 11,681 17.824 Charitable #etivittes 14502 14J)2 1660 Other trading activities 45.078 45.078 8.500 Investment 92 Totsl Income 71 J53 71.353 28.984 E4ienditsre RgtsiDg funds Charixblt artivltles 51th27 51.627 46,127 Otbet ZJ32 1.560 Totsj ¢xpeuditur¢ 53959 47.687 Net ill¢omel{expendlture) 17J94 17J94 (18.7031 BaJaTLCCS at l Nov¢mb¢r 2021 3?87 21690 Bal8nee5 at JI October 2022 21 J81 21 J81 3.987 Th¢ ootes on pages 9 to 12 form part of these fLwticia] ststements.
Spark 21 Compally IAmlÉed by Guarante¢ Balance Sheet as at S April 2024 2024 2022 Current ets Stock Debtors Cash atbaDkand in haad 6,526 6.056 37183 37.983 14,817 Creditors: *mOfEDts falling due wlthffin oDeyear {10,830} 21 J81 3.987 Net Assets 21 J81 3.987 Funds Re$trict¢d Ulestricted 21J81 3.987 21 J81 3.987 For tbE pEriod eudirtg 5 Aptil 2024 the tompany Wd5 elltttled to exemption audÈt utth wtion 477 of the CornpaDi¢S Act 2(K)6 re]ating to 5Loall companies. The rn¢mbers hav¢ nol rEqUIr th¢ COTllpJTtyto obtsin an audit ID (Ordance1th ti(476 of the CornpanI ACL Th¢ dsrectors acknowledge their Tes[X5]b]lltieS kn CLYDplying with the reqUirts of & Comp8T)i¢s Act 2( with ttspeL# to accounting record8 and the weparation of accounts. Th¢ a¢¢ounts have b¢¢n prepared ill accordance with tbe w0visi( 8pp]icable to companie5 thjeet to the ¢ompaDies' re aud itl a¢¢ordanc¢ with FRS 102 SORP. Tht5e fuwnwl 8tst¢m¢uts were approved by theljoard of trustees ard authrK]s•l fori55ue OD % 0[kn 204 . a] signed on bcbaif of fhe board by. Ms D L DeI61th Number IJ9832061 Thc notcs on pages 9 to 12 form part of these fmancial ttrDts.
Spark 21 Company timited by Guarantee rqotes to the Accounts Period ended 5 AprÉt 2024 Acwunting policie5 Accounting eonventlon ststcd in the relevant note io these accounts. Thc5e [ancial S[atellTrts bave bego prepared iti ar{laU¢¢ with FRS 101 Th¢ Finall¢t R¢portsn8 StandaTd aw&]icable in the UK aDd Repub]ic of Jre]aod aud with th¢ Charities Art 2011. I¢0# rtsollr¢es A]1 ineomittg resour¢es are Includ in the 5tatenKDts of fiÉkallcial a1vIlle5 when enlitlunentb&s p&ssed to the chaty, Tt is probAbie that the ¢conomi¢ bejefits $i31¢d with the transaction vjill flow to the ehan.ty and the amount can be reliably meAsu]Yd The followiog poh¢i¢s a¥¢ appli¢d ro p2rtL¢uIar¢atgl¢5 of itKome: In¢ome frorn d¢xJatioD$ or is recognised when Ihere is evtdence of elli1tknt to the receipt is probabk and its aiDoiuit ¢att be mesura reliably. L¢ga¢y iucom¢ is IgSed whal rCipt is pr¢A)abk and enlidemcnt esttbjished. Income from do1¢¢d g)d$ is mwured at the foirvalue of the gwjs unless this is imptaui¢aE to nUre reliabfy. in which cas¢ th¢ vallle is éeroyed froln tbe $1 to the dottoror the estim Yesa]e lle. Donatal fxilities 2nd services ere recogDi5ed in tbe accounts when received rfthe value canbe re]iably measu. No amoth)ts ae included Ihe contnTrvlion of getL¢ral volunt¢eTS. Income from conttacts the sw¥ptyof %rvic¢5 15 with the deknv¢ry of th¢ contracted SeIces. This is c]assified a5 te8Cted fim(t8 utsless there ts a tontratttthi le4lli[[jcnt forit tob¢ speut a particu]at purpose attd retulled if unspenL in whieh case it may be regarded r¢sirictrd. Re50urees espended EXpendiDe is recogtliscd OD an a¢¢nLs basis as a liabihty is incud. ExpcDdiwrE IludeS any VAT wbich be lEY recovere and is cl25sifjedunder heading5 of the 5t8temtut of fJnaDciaJ activities to wh it rclatrs: ExFnditllre raising futtd% ittcllldcs the ofau filg activitie4 evts. Don-charitabk trnding artivitiBS andthe sale of donated EO(xIs. Expcnditure orLdJwritsbk adÉvttse includ¢5 all Ct5 inojtred byth6 clwrity 1llw1detts activities that fijrtsr its ¢knÈt8ble aims forthe benefit of its beneficiaTie4 inchlg those supwKt C4F5ts costs re]atillgtothe kY)vernaJ)ce of the charityaptli>llCdto cbaTitable activities. Other expenditure inchmles all expenditure that is neither related to rdi5EngfuDds forthe ¢lwi"ry nwpart of its expendibjre on GhaTitrbk activities. All costs are allocated to expe0diDt categorics r¢felecttDg the of the re5our. DE ¢C6L8 artnbutable to a singi¢ ¥tivity are alloctod diEecslyto that activity. shr$ costs are apportioned b¢twe¢n th¢ arttviu¢s Èh¢y ¢(Kknl)ute to oo a reas(thk Jtifiable 8Dd conss5tent basis. aCCOUthfSn% Unrestricted fiulds e available foruse at the discrdioth of the mwees to fiwtheranyofthe clwitys puryos¢s. Governance and support ¢osts Support ¢osts b&v¢ beell allwted between 8overnance costs a] h¢r supwML Govern costs comprise all costs ittvolviag public aoUntab]liry of th¢ ¢harity and its compliance regu]att"on and gxxj pr4¢ti¢¢. Support Costs inc]ud¢ ¢¢ntyal fiJnct1 gnd l)ave been allocated to a¢tivityeOSt ott8Oties ott aba5is consi¢nI with the of the r¢s(Ntrce8. SÉock Stocks beki are valued#t th¢ ltsw¢r of cost or nei lISable va]u& Debtors Crtdltors D¢btors and creditors are recOlIsed at th¢tr settkt Yah #nd ate all1Vab1t/paYab1e withiti one year. Fknatteial illstruments The ¢omp2tty only has finatKsal assets and financ liabi]kties of a ]llnd that qualify as basic fiDaDcial instiumcnts. B951¢ fijjancial
Spark 21 Company Limited by Gllxrantee Tr4ote5 to the Account5 Contillutd Period ended 5 April 21124 2 Dirthrs, Remuner4tiOll aDd Expen5e5 The directors tec£ivcd llo dwillg thE yWaEMI were not r¢]mbUed foranycxpen. The comp3nyhad one emploiEt duringthe y¢ar (2022. twloyee). 3 In¢owe 2022 2024 UTLre5tri¢ted Donations and kg¢ies DouatioE5 inchEdiTLg Gift Atd Notionaj rt 9.121 9,121 1560 l3.984 3,840 Cb#ritable #di¢1¢$ Other #¢tiviti¢S 14.S02 14.S02 2,476 Other activitie8 2.476 Other trxdkng aetlvttles Spojjsorship 4&078 8.500 knvcslmetst test received 92 4 Total ewse5 2024 Totsl 2022 Totyl Costs diTetdy all¢d t• Charity (bjectiv Direct 37353 14J74 37.253 IA7D6 36.874 10.813 2J32 51627 32 53.959 An accrual of £725 h&8 been included atj the aLxounts forthe)r8r kti of the indepethtexotyiJ*rfs fee12022, £690). io
Spark 21 Company Limited by Guarantee Notes to the A¢¢ounts Contknued Period elld 5 April 2024 4 Total expenses (tontilllled) Exp¢ndithr¢ oll ¢harttabk xctivittts 2024 2022 Wagcs, sa]aries aod $taffing G(tsts Employerg NEC N0ti0tt21 r¢ot ISS15 J272 1560 206 133 55 727 2ffj702 127 22291 l.861 165 396 59 G¢n¢ral expeueses CoD5ultillg alld kgal Fibn projuction and oth¢T evetit c( Postsge freigklt and wi¢r DoJ)atioJJs 13.234 851 3,430 2024 2022 1I42 690 870 JDd¢p¢Tthnt E2thiJJath)n 690 32 5 Debtors 2024 2022 Trad¢ d¢btors Otherdcbtors 56 6.056 6 Creditors: falling duewlthth one year 2024 2022 328 2.126 11,196 30 Socia] security and oth¢rtsx¢s A¢[S & other treditms 360 10.440 IQ0112 7 Unrestrkt¢AI funds Movethtttt In Resources Bal#tste l November 2022 Incoming O¥tgoknES Aprd 21124 GeTL¢ral fi7[ 3987 71J53 21 8 iegxl status Thc charity15 &wnp3ny limited by te¢ and has DO 5bwre rapitsl.
Spark 21 Company IAmlted by Guarantee Notes to Éhe Aeeounts Continued Period ended 5 April 2024 9 R¢latsd party trW5aCtiOllS Tberc w&% 8 baiattce of £9, {2022, £2.5001 due to Obelisk Iwl Supt*xt Solutions at the )wr eTuI ill respect of a Don trtet beatittg loan. A ootionai rent of £2.560 is charged by Ob¢lisk Lwl Suppjrt SobJtiOD5 Eimikd but is corred by a donation for this saty¢ ajnount. ODe of the directors of th¢ company is a TFUSt¢e of the chrty. 12