Charity registration No. 119 1751
Company registration No. OCE024183 (England and Wales)
Spark Community Space
Annual Report and Unaudited Accounts
31 March 2024

park Communlty Spac¢
Contetsts
Page
Company infonnation
Trustee's report
Independent EKaminerfs Report
Profit and 108s account
B21ante shett
Not¢8 ta the accounts
9-13

LazAI Adffllttl6tAth7e Intornatio
Ch•rlty
1191751
Compw llwDb•r
CE024183
PAknolplt addre
Unit 12, The Pompey Centre
South$ea
PortSrnDuth
P04 88L
Jathc Evons- Chair
RcbEcL￿ Simmons- Projcct
IA>Ui8e M8nt- Secretary
Hatriet I￿￿￿¢￿￿11- S&fegugJding lead (from Jan 20241
Jndepvttdezlt BC&A Clwiered Accountan
16J- 163 Qrove
SllUtTr￿a
Hamp&hJre
P05 ILU

Spark Communlty Space
Trustees, aAmual report
For the perlod ended 31 March 2024
Pollcles and Proeedures
All policies and procedures are review¢d annually. They are given to new trustees
and volunteers when inducted.
The Volunteer Handbook 18 given to all new volunteers.
Organlsatlonal Structure
4 Trustees
Project Manager- paid.
Admin 8UPPOrt- paid.
Event8 and fundraising coordinator- p8id.
Grant coordinator- unpaid
48 volunteers
12 business mentors to support Project Manager
Original founders of the clwity became the initial trustees.
As original trustees have stepped down, remaining trustees have selected new
trustees who support the ¢harity4s objectives.
Sumn￿rY of the Objectlves of the Charfty
To promote social inclusion for the public benefit preventing people from beconiing
sotrAally excluded.
To relieve the needs of people who sociajly exduded and assisting them to
intwate into society and to do so through the operation of a community facility in
Hampshire providing practic8J opportunities for engagement and reintegration.
Summary of the Maln Actlvltles
Pay what YOU Cgn afford community c8le, whlch includes other charities and
community groups that support our objectives. workshops and small day events
open to all users. podcast room for community use.
Trnstees Statement regardlng adherence to the guldance on pubuc b¢nellt.
The trustees have done due diligence regarding all finaJ]ci81 &xpenses, ensuring the
objectives of the charity are met for the benefit of th¢ public. Trustee5 have read
Charity Commission guidelines for trustees.
Grants
All grants applied for meet the Ch￿ltieS objectives to make the cafe a t)ay what you
can, space and provide workshops for users. They also provide wages for our part-
timc staff.
As a charity, we do not give grants.
Contslbutlon made by volunteer¥.
Volunteers are encouraged to engage with public user8. serving and chatting with
Several have helped Bet up a games area where users can take part in board games
during their time in the cafe.

Spark Communlty Space
Trustees. annual report
For the perlod ended 31 March 2024
Volunteers are trained to use the new kitchen facilities at Fratton Park and to
manage the space, which includes a cnffee shop, arcas for users to work quietly
using the Wi-Fi, sales of books, games. DVDS and bric -a- brac and space for users
to read or play board games, creating social opportunities.
Podcast room is up and running and volunteers can also be trained and upskilled
to use this facilAty.
Achlevements and Perforlnanee
The space at Fratton Park is now up and running. the space has been decorated
and furnished through gra￿tS and donations, using artwork by local artists to
create a comfortable and flexible community space. The pudcast room has just
been flnished, providing a place for anyone from the community Lo create content
and build online communities.
The charity now has 48 volunteers, 18 of whotll ￿e Beneficiaries, and 4 are
°BuddY volunteers, rne￿Ing they have a supporter with them to ensure that they
are safe and encouraged to develop their SOCI￿ skills. We have 4 paid pafc-time
workers. Since the space opened, we have served 5,491 cups of coffee, 3. 157
toastics, 2,127 slices of cake and run 100 creative and wellbeing sessions. In an
average week we see at least 250 people accesslng our space.
The charity spaee continues to be used by other groups and services to bring
clients to. These are: Solent Mind, NHS Solent, PCC Community Connections. You
Trust, Island Network Group. Home Instead, Minstead Trust, Hope Project's Circle
of Support. 10 different Doctor's surgeries will be socially prescribing attend8nce at
Spark to patients whose hcalth is being adversely affected by lorteliness and
isolation, St James, mental health team also bring in patients who are transitioning
from hospitgl to the community to help them with reintegration, and the Job
Centre long-term unemployment departtnent are running a Job Club from the cafe.
A Dementia support group J a Pain clinic and an ADHD awareness group all use our
space. People using emergency housing in a nearby hotel can use Spark as a safe
space as we are officially registered as suth with the council.
In addition to this, many people pass by the cafe and attend regularly, either with
other family members and frlends or because they have met and made friends in
the cafe. Our social media (Thvitter, Facebook, Instagraml media presence
(newspapers, radio, blogs, podcasts) also attracts people to the project both locally
and nationally. Our e-newsletter goes out by monthly to gn average of 200
recipients.
The Ch¢￿ity continues to have a huge impact on the users and volunteers. It has
increased seif-worth and confidence of its beneficiaries, allowing several to apply for
other jobs for the r￿St time. It has prnvided a safe place for users to rnake
connections supported those facing both mental, emotional, and physical
challenges.
The increasing number of group users have found the space to be a guaTgnteed
safe place to meet, allowing their clients to spark back into life.
The charity has continued to support users in workshops run through PCC,
attending a pantomime, and a Christmas dinner at the Queen's Hotel paid for by
donations from local businesses. Volunteers were treated to an afternoon tea

Spark Communlty Space
Trnste¢s' annual report
For the perlod ended 31 March 2024
catered by the Queen's Hotel in the summer as a thankyou frorn the project.
The Project Manager continues to network across the city with a vast number of
groups. including: BNI Southsea and H8Jnpshire, Portsmouth Business Enterprise,
B2B, Linkedln Portsmouth, Together We Can Portsmouth, The L￿k Network, Love
Southsea, The Hive, The Mental Health Hub, QA Hospitsl Women's Awareness.
These connections have supported the charity's activities, donating time, resources,
and expertise to further the objectives and support our benefIci￿LeS arAd users.
Achlcvements agalnst obJectlve8 set.
Setting up permanent space and podcasting/social network space have all been
achieved in this last year.
Perfornwice of fundrnlsxng aetlvltles agalnst objectlves set.
Summer b811 held £8,075
mma W¢atherstone la Sp￿k Ambassador) birthday fundraiser- £125
Ambassador Programme1£50 per monthl - 12 people,2@ £100 per month
Business Bespoke £2,500
ASDA Foundation £25,000
Walk the 181and £12,000
Investment perfonnance Agalnst obJ¢etlve$
oney raised has been spent on the Space, on staIr￿8 and running c08ts and
running creative wellbeing sessions.
Flnanclal Revlew
The charity Currently does not have any reserved funding.
Funding pots from Grant Making bodies, donation8 from local businesses and
public, fundraising activities, busines8 ambassador progrgmme.
Prlnclpal rtsks faclng the chttrlty.
Risks created by the Covid pandemic are now receding and our long-terni lease and
fmancial security mean that there are no current particular risks.

Spark Communlty Space
Trnstees, annual report
For the perlod ended 31 March 2024
Deelaratlon
The trustees declare that they have approved the trustees, report above.
Signed on behalf of the charity's trustees.
Jackie Evans
Chair
29 May 2024

Spark Communlty Space
Independent Examlne£s Report
For the year ended 31 March 2024
To The Tru•tee• of Spark Communlty Space
I report on the accounts of the clwity for the year ended 31 March 2024.
R¢sp¢¢tsv¢ respon￿bIlItIeS of tru¥te¢$ and enmlner
The charity's trustees are responsible for the prep#Trtion of the accounts. The Ch￿Ity'S trustees
consider that an audit is not required for this Ye￿ under Section 144121 of the Charities Act 2011
aad that afL independent exajnination 18 needed.
It is my responsibility to:
- exAtnine the accounts under section 145 of the 2011 Act;
- to follow the procedures laid dosFn in the general Directions gtven by the ChaTity COD1￿1$s1on
under section 145151(bl of the 2011 Act" and
- to state whether pgrticular matters have conie to my attention.
Basts of ex•mlnef$ $t*tement
My examination was co￿1ed out in accord8nce with the general Directions given by the Charity
Conuni8sioD. An &Yarnination includes a review of the aeeountiThg reeords kept by the eTrLarity and a
Comp￿lS0n of the accounts presented with those records. It also includes consideration of any
unusual items or disclosures in the accounts, and seeking explanations frow you as trustees
concerning any such matters. The procedures undert81(en do not provide aji the evidence that
would be requiied in an audit and consequently no opinion is given as to whether the accounts
present a *rue and fair view. and the report is limited to those matters set out in the statement
below.
Indep•nd¢nt txamlneP# qualified #t*tentent
Subject to the limitations upon the scope of my work as detailed above. in connection with my
examination, I can confirni that in the course of my examination, no ￿￿tter has cowe to my
attention.
N8me.' T8hir Ahmed. FCA, ACM4, B&IHoFkFI
BC&A Chartered Accountants
161-163 Elm Grove, Southsea, Hampshire, P05 ILU
31 May 2024

Spark Communlty Space
Staternent of Finattclal Actlvltles
For the year ended 31 March 2024
Unrestrieted
Restricted
Totsl
Total
Fund8
Funds
Pund8
Fund8
Note8
2024
2024
2024
2023
Ineome and endowm¢ttt#:
Charitable activities
54,158
23,817
19,470
97,445
167,851
222,009
23,817
19,470
265,296
78.748
10,374
11.738
100,860
Other trading activities
Other income
Total Income axkd endowments
167,851
¢ndltur¢
Direct cost of generating funds
Charitable activities
20,364
62,778
83,142
20,364
115,745
136,109
13,611
55,948
69.559
52,967
52,967
Total eh*tltable expertdltllre
Net movement In funds
14,303
114,884
129,187
31.301
Fund balances at l April 2023
16.546
54,485
71,031
.39,730
Fund bthnc¢¥ at 31 f4larth 21r44
30,84g
169,369
200,219
71,031

Spark Communlty 8pac¢
EAlance Sheet
Ats at 31 T•lareh 2024
riote¥
2023
Vlxed a55ets:
TBn8ible assets
io
24,238
1,621
Current asgets."
Debtors
Cash at bank Bnd hand
T(*tsl eurrent oss¥ts
li
12
10,531
168 521
179,052
L4,165
70,270
CredLtors [￿lIng due Thrythin l year
13
3,072
860
Het eutrettt
175.980
69.410
Net a•s•ts
200 218
The fimd# of the ehArlty.
Unrestricted funds..
Gener81 filnds
Totsl unrestsicted funds
14
30,849
30,849
16,546
Restricted income funds
169,369
54,485
Total ¢harlty fund*
200 218
Thc company is cntitlcd to the cxcrnption froTU thr audit require￿ent contsincd in section 477 ofthe
Compatiies A¢t 2006, for thc Ye￿ ended 31 M￿Ch 2024.
The trU8tce8 acknowledge their responsibility for ensuring that the charity keeps accounting records which
comply with section 386 of the Act and for preparing fInanciaL statements which give a trnc and fair view of
the state of affairs of the company as &t the end of the f￿ancial ycar of xts incoJnin8 rcsourcts and
application of resources. including its income and expenditure, for the fllwLcAal year in accordance with
the requirements ofthe Companies Act 2006 relating to fm8nci81 statements. so far as applicable to the
company.
The members have not required the company to obtain an 8Audit of its financiaL 5t&tements for the year in
question in accordance with section 476.
The fjnatsdai $tatern¢nts have been prepared in a¢cordATwe with the provisl¢)ns applicable to companies
subject to the $mall companies regirne.
Jackie EVPJ
Approved by the Trnstees on 31 May 2024

Spark Community Spac¢
Notes to the accounts
For the year ended 31 March 2024
l. Aceountlng pollcles
Charlty loformatlon
Spark Community Space is a private company limited by gu8Jantee incorporated in
England and Wales. The re£kStered office is 161 Elm Grove, Southsea, Hampshire,
P05 ILU.
Accountlng conventlon.
The accounts have been prepared in accordance with the charity's governing
document, the Companies Act 2006 aJ]d "Accounting gnd Reporting by Charities:
Statement of Recommended Practice applicable to charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK
gnd Republic of Ireland {FRS 1021" las amended for accounting periods
commencing from l January 20161. The charity is a Public Benefit Entity as
defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities
applying FRS 102 Update Bullet I not to prepare a Statement of Cash flows.
The financial statements are prepared in Sterling, which is the functional cU￿encY
of the charity. Monetary amounts in these financial staLements are rounded to the
ne￿est pound.
The fIn￿ClaI statements have been prepared under the historical cost convention,
modified to include the revaluation of freehold properties and to include investment
properties and certain financial instruments at fair value. The principle accounting
policies adopted are set out below.
1.2 Golng Concern
At the time of approving the financial statements, the trustees have a reasonable
expcctation that thc charity has adcquate 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 fmancial statenlents.
1.3 Charitable funds
Unrestricted funds ￿e aV￿lable for use at the discretion of the trnstees in
lurLherance ol iheir charitable objectives unless the ￿ndS have been designated for
other purposes.
Restricted funds are subject to specific conditions by donors as to how they may be
used. The purposes and uses of the restricted funds are set out in thc notes to the
rxnancigl statements.
Endowment funds are subject to specific conditions by donors that the capitsl
must be maintained by the charity.
1.4 Incoming resouTces
Income is recognised when the ch￿lty is legally entitled to it after any performance
conditions have been met. the amounts can be measured reliably) and it AS
probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the
harity has been notified of the donation unless perforniance conditions required

Spark Community Space
Notes to the accounts
For the year ended 31 March 2024
deferral of the amount. Income tex recoverable in relation to donations received
under Gift Pad or deeds of covetwit is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an
impending distribution. the amount is known, and receipt is expected. tf the
amount is unknown, the legacy is treated as a contingent asset.
Grants are credited as income in the year in which they are receivable. Grants
received for specific purposes are accounted for as restricted funds. Grants are not
recognised as receivable until all conditions for receipts have been complied with.
1.5 Resollree8 expended.
All expenditure is accounted for on an accru8Js basis and includes VAT which
cannot be recovered.
1.6 Tanglble Fix¢d As$¢ts
Tangible Fixed Assets are initially measured at cost and Subsequently measured at
cost or valuation, net of depreclation and any impairnient losses.
Depreciation is recognised to write off the cost or valuation of assets less their
residual values over their useful lives on the following bases:
Fixtures, fittings & equipment: reducing balance method @20010
The gain or loss arising on the disposal of asset is deterniined as the difference
between"th¢ sale proceeds and the carrying value of the asset and is re￿gniSed in
net income/lexpenditurel for the year.
1.7 Impalrment of flxed assets
At each reporting end date, the chartty reviews the carrying amounts of its tangible
assets to determine whether there is any indication that those assets have suffered
an impairment loss. If any such indication exists, the recoverable amount of the
asset is estimated to detern]ine the extent of the impairment loss lif anyl.
1,8 Cash ¢A8h equlv&ientB
Cash and cash equivalents include cash in h3JLd. deposit8 held at call with banks,
other short term liquid investments with original maturities of three months or
less, and bank overdrafts. Bank overdr8lts are shown within borrowings in current
liabilities.
Crftlcai accounting estlmate$ and Judgements
In the application of the charity's accounting policies, the trustees are required to
make judgements, estimates and assumptions about the carrying amount of assets
and liabilities that are not readily apparent from other sources. The estimates and
assuTnpts"ons are based on historical experience and other factors that are releva￿t.
Actu8J results nLay differ from these estimates.
The estimates and underlyAng assumptions are reviewed on am ongoing basis.
R¢visions to accounting estimates are recognised in the period in which the
estimate is revised where the revision affects only that period, or in the period of
the revision and future periods where the revision affects both current and future
periods.
10

¥DtEll
6.772
29.L94
12.000
20.7S
20.772
49.444
10,152
135851
9.845
23.715
y.ya
7S
16T881
TD
23817
17
17
OthErrevEnUE
l2.877
L2.¥
24
Ll.63
3,Q63
1.676
1.676
20 164 ia.611
T•t•J
S,339
7.5YS
All￿t￿nd accoulltwfee*
77
7Y
73
581
45
363
L￿98
Fentrrtwnmpn*.IfJD%
693
1.770
2.389
wen*s
130
1,347
309
.?87
lJ47
149
4.022
2.78Y
Qpcratin%lr4srpa7mCnt4
L6.665
16.é65
4.822
2.863
7tr4
319
Fenthn ¢vs1
319
2A7Q
73
2.370
1.307
36rt1
16.374
11.16fj
3D.fAL
67.Q59
Sor¥l¢o (
S41
72
576
154
65
Stora
79

11.T66
75 673 U 831
A5* J AwU2024
2.242
14.530
2.242
.315
At31 ￿1￿&20
A2 &t l ApYA2Q24
ehArvforth*v￿￿
dgi
1.695
1375
JI ￿￿￿2r124
At81 MBrth2O24
At3L ￿￿￿L￿￿28
1.521
1,62L
11 ly
￿¢¢￿￿t￿r*￿Vab￿a
4.￿2
1.042
56.1tr5
2642g6
i.fj
44.315
136,109
¥56
12

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