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 {rtslgj￿d 31 January 2024)
ladyA P Ncuberger
Registered Office
44 Southampton BuiLdillgs
LmdoD
WC2A IAP
Charity Registration Number
1167825
Company Regi$￿ti￿rt 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¢ Comp￿1¢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 prePa￿d 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 P￿ctiCe applicable to cbariuss preparin8 thcir accounts itl accord￿ with the Filwicial
Reporting St2ttd8rd applic*bk 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:
D￿l¢la D¢ni5-Smith (Dana D¢ni%-Smith)
Hoyl¢y G¢ffw (r¢5igll￿ 3l Janu￿2024)
IAdy An8e]aNellberger
Slrneture, Governance and Management
Governing document
Spark 21 ts a company limitsd by guarantee incorp￿atr￿ OD 20 20I5 and governe4] by its Arti¢les of Ass￿1￿1￿. 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 AS￿lation. may be a￿l￿ed to be a TrESStee by a dccisiott of the Tn￿te¢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 miybcr￿tcd for a furtber 3 year ternL
Trustee recruitment and inductioD
TTUStees are recnjited throuEb proftssioll81. petsollal member ¢(￿ttaCts. We aim io recn]it pe￿1¢ 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 ¢ott*nt of the Articles of AssocÉation. W¢
also r¢gular]y share tnjslee ad￿te from law fjrns that ean I￿efit the truste&s in wukr5EaThJiutr their motinu￿S obligations. Tn￿¢5 are
Govern8D¢¢ and organisational structhre
The Bo&rd of Trustre5 tlold Tegu]ar meetittgs ¢ith¢r by C￿reTt[lee catl or in pe￿On. 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¢.
Mall*gemellt
Day to (hy managemellt attd decisiott making of tbe Cbarity És dele￿ to specifi¢ TmL$t￿ iti order for th¢ Charitys ￿jectiveS to be met 2nd
ettsur¢ th¢ smLth and ¢ff¢rtive tunnin8 of the orwisation. The B0￿d may d¢l¢g8te specific aCtits￿ and d¢cisioDS to ally of the TTWE￿ acting
a]on¢ or together (aAdusualty 2 would be iti5tiwd￿).￿ho will theD rwt ￿ the full Boa
Related parties Cowopentlon wltlj other organisaÉions
None of our TrustCe5 I￿1ve Tejnuneration or other bcnefjt from their wtyk with the Clwi"ty. kny connectÈLYk b¢Thv¢¢n a tr￿Stee or senior
manager of the Ctwity with service uscr. cxtcrnaL cOntWt(￿ or 5upp]iet of 5erYiccs be ¢Jiscli>sèA to thc full Board of Ttustecs in the SSTne
way as any other contractual relatioll5hip with a TE]ated party. cwr¢nt yeat any 5uGh re]ated paty frnusactions have be¢n fully disclosed to
thc full Board of Tr￿te¢s.
All ￿lated party (ra￿a¢tiOnS managed ill accoEdancc wÈth the Tharitys A￿CleS of Associatii)n. All tran52rtion5 alld actisrytics involvinE
organisatioos in which a T￿￿$￿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 rollio*kn" . Our voluotttts are D￿1¢ 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 Ch￿lty c￿￿oI￿on'5 published guidance ￿ the Public Betlefit requiremejrt under thc
Charities Act 2011. W¢ hav¢ refe￿ttl to the guidanff C￿tained 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 r￿npl1￿ with this, a￿1 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￿ a￿1 other pwf¢ssiot2S, to prtsmo
eqLdity and divetsity and. iti parti¢uior, the eliinillatioD of ¢thscrimEnation on the gr￿d 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 L*tures, aud we hosted the 4th editiOtL deiÈveml on the theme of ￿alUe.
3. Pbotograpby.. deliv￿￿ a Con￿15s]0￿ed ￿0$al¢ of the fitst to b¢ ad￿lty1 by litthhx's IDn to be p]aced in theirnew learniog
4. Pbowgrapby.. we orgallized a ceJrteDary photowby corn￿￿0n. 'The Way WE aTE". tt> the ¢• of women qualifyjtsg as
solicitors and ballister5 in England & Wa]es attd we hO￿ed 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 f￿st 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 dwigtrrnak￿5 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 fen￿le 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 I￿nOur 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 preSe￿e atxl very Str[￿ D￿dia presence Trith a cl¢aT Cl>mTnunicatiOJ5 strttegy,
wbidi perfO￿v¢ry w¢iL
Acblevements and perforn￿nCe
Th¢ Charityhas acbi¢ved s￿eThI 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 Centen￿Of the first
wom¢tt qualifying ¥ blryjste￿ attd g)licito]3 in EuglaDd ond Wales. Indivi(knlly and thtwgll our sllppofM8 OrgAnis￿￿S-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 ￿ve￿I the cballenEes faced byall dllri￿g this time.
In th¢ fL)allti21 period to 5 April 2024:
l. Hosted our 8th edition of the I￿pINIonal Woman in Law award forwomeD leath￿ brin￿g 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] prof￿10r4 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 le￿1 expert5 di5QtsStllg big themes of our times.
3. Our conjmi￿0ll of tk nM>saic of the r￿St 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 R￿01¥)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 incr￿lle and ex[alb￿e within the notrs to the
finattcid Statements. The total it￿e 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 I￿￿lD￿tio￿.
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 b0￿W 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 f￿llds fot Speci￿ putposts or &$ rescrves agaillst fUtt￿¢ expenditUTe. The TNstees c4n
invest the Ctwity's moneynot immedia*ly required for its objects in or uporl any investst￿nts. Securiti￿ OT Pll)pety," aTrn8e for itivestm¢ntS OT
other propety of the Cbarity lo b¢ beld ill the name of a t￿illee or miDee5 and pay aDy rasothle fee wuired. The Trustees Gqll a150
dclcgatc decisions in res￿Cl of inVL%￿cllts to arL external rjnaocial &Ivi￿)r.
Risk Management
The TTUStees have 2sse&8ed the Jnajor risks to wbi¢h the C￿lty 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 tllaDag￿t Fegi5t¢r beiug TU pjxe aDd reviewed at least
Lually bytkne Tn￿¢￿.
Reserves
Fullds are normallybeiDg builtup lor LXJg￿g 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 cre*ts4 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 LaWaW9￿S.
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)0￿1)1¢ for preparing th¢ Rewn of the T￿￿tee$
2nd tbe f￿antIal 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 fir￿ncIal stht¢ments for each financia] year. wbj.cb ￿ve a trne attd fair view of the 5t*e 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 esti￿at¢S that are Monabl¢ a[￿ wuden
state whether appiiGabl¢ UK Acc(NULtiDu Standards have l*en 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 ch￿ilable 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 Tr￿Stee8 are responsible for the maintrDallC¢ and inte￿ity 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 S￿all compÈnies
LW BEHALF OF THE BOARD..
ytfy.Fkl-
Ms D L D¢￿s￿1th
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¢￿￿re￿tryts 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 ￿ a￿d1￿j 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)i￿tion ￿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 dtst￿t scwd with thtwttcord4" or
3. The accoutts do not eomply witb the accouatll)8 requiretnthts of $￿tion 396 of th¢ 2006 A¢t other thatt atty requirenLent that the accoullts
give a'true and fair v2¢w' whtch is not a matrer cojjsidered 18 part of an itideE>￿ exami￿￿ ¢x
4. The accouttts htve nol bttn presxred iti accorda1￿ WÈth the ]neth￿j$ 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 SI￿11d be drawn in this report
in 0￿ert0 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
Chari*xblt 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
Ul￿estricted
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 ￿(Ordance￿1th ￿ti(￿476 of the CornpanI￿ ACL
Th¢ dsrectors acknowledge their Tes[X￿5]b]lltieS kn CLYDplying with the reqUir￿ts 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 De￿I￿6￿1th
Number IJ9832061
Thc notcs on pages 9 to 12 form part of these fmancial ￿tt￿rDts.

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[atell￿Trts bave bego prepared iti a￿r{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 a￿1vIlle5 when enlitlunentb&s p&ssed to the chaty, Tt is probAbie that the
¢conomi¢ bejefits ￿$￿i31¢d with the transaction vjill flow to the ehan.ty and the amount can be reliably meAsu]Yd The followiog
poh¢i¢s a¥¢ appli¢d ro p2rtL¢uIar¢atg￿l¢5 of itKome:
In¢ome frorn d¢xJatioD$ or is recognised when Ihere is evtdence of elli1tkn￿t to the receipt is probabk and its aiDoiuit ¢att be
me*sura reliably.
L¢ga¢y iucom¢ is I￿g￿Sed whal r￿Cipt 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 n￿Ure reliabfy. in which cas¢ th¢
vallle is éeroyed froln tbe ￿$1 to the dottoror the estim*￿ Yesa]e ￿￿lle. Donatal fxilities 2nd services ere recogDi5ed in tbe accounts
when received rfthe value canbe re]iably measu￿. No amoth)ts ae included Ihe contnTrvlion of getL¢ral volunt¢eTS.
Income from conttacts the sw¥ptyof %rvic¢5 15 with the deknv¢ry of th¢ contracted Se￿Ices. This is c]assified a5
￿t￿e8￿Cted fim(t8 utsless there ts a tontratttthi le4lli￿[[jcnt forit tob¢ speut a particu]at purpose attd retulled if unspenL in whieh case
it may be regarded r¢sirictrd.
Re50urees espended
EXpendiD￿e is recogtliscd OD an a¢¢n￿Ls basis as a liabihty is incu￿d. ExpcDdiwrE I￿ludeS any VAT wbich be ￿lEY recovere￿ and
is cl25sifjedunder heading5 of the 5t8temtut of fJnaDciaJ activities to w￿h it rclatrs:
ExFnditllre raising futtd% ittcllldcs the ofau fi￿l￿g activitie4 ev￿ts. Don-charitabk trnding artivitiBS andthe sale of
donated EO(xIs.
Expcnditure orLdJwritsbk adÉvttse includ¢5 all C￿t5 inojtred byth6 clwrity 1llw1detts￿ activities that fijrtsr its ¢knÈt8ble aims forthe
benefit of its beneficiaTie4 inch￿l￿g those supwKt C4F5ts costs re]atillgtothe kY)vernaJ)ce of the charityapt￿li>llCdto cbaTitable
activities.
Other expenditure inchmles all expenditure that is neither related to rdi5EngfuDds forthe ¢lwi"ry nwpart of its expendibjre on GhaTitrbk
activities.
All costs are allocated to expe0diD￿t categorics r¢felecttDg the of the re5our￿. DE￿ ¢C6L8 artnbutable to a singi¢ ¥tivity are alloctod
diEecslyto that activity. sh￿r$ costs are apportioned b¢twe¢n th¢ arttviu¢s Èh¢y ¢(Kknl)ute to oo a reas(thk J￿tifiable 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
a￿oUntab]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 recO￿lIsed at th¢tr settk￿t Yah￿ #nd ate all￿1Vab1t/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¢]mbU￿ed 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 r￿t
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 ￿trte￿t 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 ch￿rty.
12