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2025-03-31-accounts

REGISTERED COMPANY NUMBER: 12939521 (England and Wales) REGISTERED CHARITY NUMBER: 12082777

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD 15 MAY 2024 TO 31 MARCH 2025

FOR

SAPPHIRE PROJECT ORGANISATION

SAPPHIRE PROJECT ORGANISATION

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE PERIOD 15 MAY 2024 TO 31 MARCH 2025

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8 to 9
Notes to the Financial Statements 10 to 15
Detailed Statement of Financial Activities 16 to 17

SAPPHIRE PROJECT ORGANISATION

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE PERIOD 15 MAY 2024 TO 31 MARCH 2025

TRUSTEES J Hirst (resigned 9/4/2025) S L Clark-Lee A Crawshaw S Smith REGISTERED OFFICE Hillsborough Arena Middlewood Road Sheffield South Yorkshire S6 4HA REGISTERED COMPANY 12939521 (England and Wales) NUMBER REGISTERED CHARITY 12082777 NUMBER

INDEPENDENT EXAMINER Marriott Gibbs Rees Wallis Limited Chartered Certified Accountants First Floor Unit 4, Broadfield Court Sheffield South Yorkshire S8 0XF

Page 1

SAPPHIRE PROJECT ORGANISATION

REPORT OF THE TRUSTEES FOR THE PERIOD 15 MAY 2024 TO 31 MARCH 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the period 15 May 2024 to 31 March 2025. The trustees have adopted the provisions of 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).

BECOMING A REGISTERED CHARITY

Becoming a registered charity has strengthened the organisation's credibility and accountability. It allows access to additional funding streams, partnerships, and grants, ensuring long-term sustainability. For young adults using the service, this means greater stability, improved resources, and continuity of support.

Vision

The Sapphire Project Organisation is an exciting new modern-day service for adults age 18 and over living with a learning disability. We want to understand what people want from their support, and to make sure that families and friends know how we will help them to make it happen. We offer a unique learning environment for our service users and although support needs may differ, we know that with the right support, people with learning disabilities can live full and meaningful lives.

Aims

Our aim is for service users to develop competence,respect, dignity, responsibility, independence and to promote their inclusion within the local working community. Working closely with service users we aim to find out what their passions are and wherever possible assist with overcoming challenges and removing barriers in order to enable them to live more fulfilling lives.

OBJECTIVES AND ACTIVITIES

Significant activities

Service users are offered the opportunity to develop transferable work skills, enterprise skills, independence skills, practical skills and social skills all within a variety of settings while being supported by qualified staff. Our project includes a café, a licensed bar and a kitchen garden all of which is open to the general public. We also offer a opportunities to develop general maintenance and wood working skills.

Service users also have the opportunity to carry out a number of routine domestic tasks to help develop their independent living skills. These include, planning and shopping, cooking meals, basic housekeeping, getting out and about in the community and residential experiences.

We support people in developing work and independence skills whilst having fun and making friends. Our aim is to break down barriers and to promote inclusion within the local community.

Page 2

SAPPHIRE PROJECT ORGANISATION

REPORT OF THE TRUSTEES FOR THE PERIOD 15 MAY 2024 TO 31 MARCH 2025

ACHIEVEMENTS AND PERFORMANCE Charitable activities

Partnership with Talbot School (Ages 11-18)

Working closely with Talbot School has created a strong transition pathway for young people moving into adult services. Staff working directly with students helps build trust early, easing the transition into day services and reducing anxiety. This partnership also ensures the service is inclusive, preventative, and tailored to individual needs.

Development of Cooking Skills & Food Hygiene Training

Developing cooking skills alongside completing food hygiene training supports young adults in building independence, life skills, and confidence. These skills directly link to employability, healthy living, and personal responsibility, preparing individuals for supported employment or independent living opportunities.

Organising and Running Sapphire Clubs

The Sapphire Clubs provide structured, safe, and engaging environments where young adults can socialise, learn, and develop routines. Working collaboratively with staff ensures sessions are well-supported and adaptable. These clubs promote social inclusion, communication skills, teamwork, and emotional wellbeing.

Holiday Trips with Existing and New Clients

Organising holidays and trips away offers young adults valuable real-world experiences outside their usual environments. These trips build confidence, independence, resilience, and social skills, while also strengthening relationships between clients and staff. Welcoming new clients during trips helps them integrate smoothly into the service.

Recognition from Sheffield Council & Social Workers

Having projects recognised by Sheffield Council and social workers demonstrates the service's quality, effectiveness, and positive outcomes. High repeat engagement shows trust from professionals and families, and confirms that the service meets real needs for young adults within the community.

Woodworking Skills & Creative Development

Woodworking activities support practical skill development, creativity, and problem-solving. These sessions encourage focus, patience, and achievement, while offering opportunities for vocational pathways and meaningful engagement for young adults who thrive in hands-on learning environments.

Growth of Sapphire (Clients & Staff)

The growth of Sapphire reflects increased demand and confidence in the service. Expanding both client numbers and staffing ensures a more diverse programme of activities and improved individual support. This growth allows the service to reach more young adults while maintaining high-quality, person-centered care.

FINANCIAL REVIEW

Financial position

All of the charity's funds are held as unrestricted funds.

Total income for the period was £208,389 (2024:£117,081). Total expenditure for the period was £203,497 (2024:£103,719). Closing unresricted funds were £41,950 (2024:£37,058).

Reserves policy

Currently the charity's overall position shows a surplus of £41,950 and in terms of reserves, we aim to have at least £30,000 to cover our ongoing costs.

Page 3

SAPPHIRE PROJECT ORGANISATION

REPORT OF THE TRUSTEES FOR THE PERIOD 15 MAY 2024 TO 31 MARCH 2025

FUTURE PLANS AND EXPECTED IMPACT

Opening a Fish Shop

A fish shop would provide meaningful work placement and training opportunities, helping young adults gain real employment skills such as customer service, food handling, teamwork, and time management. This supports pathways into paid employment or supported work environments.

Establishing a Charity Shop

A charity shop would offer accessible work experience in retail, stock management, and money handling. It also encourages community engagement and gives young adults a sense of purpose and contribution.

Room Revamps (Sensory & Work Placement Rooms)

Transforming rooms into sensory spaces will support emotional regulation, wellbeing, and mental health. Work placement rooms will provide structured environments for learning vocational skills, increasing readiness for employment and independence.

Continued Partnerships with Schools

Continuing work with Talbot, Bents Green, and Seven Hills Schools strengthens transition planning and early engagement. This ensures young people move into adult services with familiarity, confidence, and consistent support.

Trips Away, Spa Days & Holidays

These experiences promote wellbeing, independence, and life enjoyment. They also help young adults build coping strategies, social confidence, and positive memories, which are essential for emotional development.

Fun, Interactive Social Activities

Regular social activities reduce isolation and improve communication skills. They help young adults build friendships, routines, and a sense of belonging within the service.

Exercise & Physical Wellbeing Events

Activities such as hiking and gym sessions promote physical health, mental wellbeing, confidence, and teamwork. These events encourage healthy lifestyles in a fun and accessible way.

Further Development in Cooking & Catering

Progressing towards chef-level skills creates pathways into catering, hospitality, and supported employment. It also strengthens daily life skills and independence.

Continued Growth of Client Intake

Expanding client intake allows more young adults to access structured support, social opportunities, and skill development, meeting growing local demand for quality day services.

Health & Safety and Manual Handling Skills

Developing these skills ensures a safe environment for both staff and clients. It also allows young adults to gain recognized skills that are transferable to employment settings.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Members

Scott Leslie Clark-Lee Alan Crawshaw Samantha Smith Janine Hirst (resigned 9 April 2025)

Page 4

SAPPHIRE PROJECT ORGANISATION

REPORT OF THE TRUSTEES FOR THE PERIOD 15 MAY 2024 TO 31 MARCH 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Recruitment and training of new trustees

Additional trustees are appointed when the need arises. The training and induction provided for new trustees will depend on their existing experience. Where necessary, induction will provide training in charity, educational, sports, legal and financial matters.

30/01/2026

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

.................................................................

S L Clark-Lee - Trustee

Page 5

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SAPPHIRE PROJECT ORGANISATION

Independent examiner's report to the trustees of Sapphire Project Organisation ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the period 15 May 2024 to 31 March 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Tina Havenhand FCCA

Marriott Gibbs Rees Wallis Limited Chartered Certified Accountants First Floor Unit 4, Broadfield Court Sheffield South Yorkshire S8 0XF 30/01/2026 Date: .............................................

Page 6

SAPPHIRE PROJECT ORGANISATION

STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 15 MAY 2024 TO 31 MARCH 2025

Period
15/5/24
to
31/3/25
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
1,750
Other trading activities
2
204,376
Investment income
3
-
Other income
2,263
Total
208,389
EXPENDITURE ON
Raising funds
37,858
Charitable activities
Charitable activites
165,505
Other
134
Total
203,497
NET INCOME
4,892
RECONCILIATION OF FUNDS
Total funds brought forward
37,058
TOTAL FUNDS CARRIED FORWARD
41,950		 Period
1/11/23
to
14/5/24
Total
funds
£
-
116,981
16
84
117,081
69,646
-
34,073
103,719
13,362
23,696
37,058

The notes form part of these financial statements

Page 7

SAPPHIRE PROJECT ORGANISATION

BALANCE SHEET 31 MARCH 2025

2025
Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
8
8,655
CURRENT ASSETS
Debtors
9
32,183
Cash at bank and in hand
21,795
53,978
CREDITORS
Amounts falling due within one year
10
(20,683)
NET CURRENT ASSETS
33,295
TOTAL ASSETS LESS CURRENT
LIABILITIES
41,950
NET ASSETS
41,950
FUNDS
11
Unrestricted funds
41,950
TOTAL FUNDS
41,950		 2024
Total
funds
£
2,652
33,606
17,629
51,235
(16,829)
34,406
37,058
37,058
37,058
37,058

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

Page 8

continued...

SAPPHIRE PROJECT ORGANISATION

BALANCE SHEET - continued 31 MARCH 2025

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 30/01/2026

............................................. S L Clark-Lee - Trustee

The notes form part of these financial statements

Page 9

SAPPHIRE PROJECT ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD 15 MAY 2024 TO 31 MARCH 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Page 10

continued...

SAPPHIRE PROJECT ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 15 MAY 2024 TO 31 MARCH 2025

2.
OTHER TRADING ACTIVITIES
Sales
3.
INVESTMENT INCOME
Deposit account interest
4.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets
Other operating leases		 Period
15/5/24
to
31/3/25
£
204,376
Period
15/5/24
to
31/3/25
£
-
Period
15/5/24
to
31/3/25
£
1,044
56,418		 Period
1/11/23
to
14/5/24
£
116,981
Period
1/11/23
to
14/5/24
£
16
Period
1/11/23
to
14/5/24
£
198
30,024

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the period ended 31 March 2025 nor for the period ended 14 May 2024.

Trustees' expenses

There were no trustees' expenses paid for the period ended 31 March 2025 nor for the period ended 14 May 2024.

6. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs		 Period
15/5/24
to
31/3/25
£
102,420
3,970
756
107,146		 Period
1/11/23
to
14/5/24
£
38,423
-
450
38,873

Page 11

continued...

SAPPHIRE PROJECT ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 15 MAY 2024 TO 31 MARCH 2025

6. STAFF COSTS - continued

The average monthly number of employees during the period was as follows:

Average number of employees
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
INCOME AND ENDOWMENTS FROM
Other trading activities
Investment income
Other income
Total
EXPENDITURE ON
Raising funds
Other
Total
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Period
Period
15/5/24
1/11/23
to
to
31/3/25
14/5/24
6
4
Unrestricted
fund
£
116,981
16
84
117,081
69,646
34,073
103,719
13,362
23,696
37,058

7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Page 12

continued...

SAPPHIRE PROJECT ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 15 MAY 2024 TO 31 MARCH 2025

8.
TANGIBLE FIXED ASSETS
Cost
At 15 May 2024
Additions
At 31 March 2025
Depreciation
At 15 May 2024
Charge for year
At 31 March 2025
Net book value
At 31 March 2025
At 14 May 2024
9.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Other debtors
10.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Tax
Social security and other taxes
Other creditors
Payroll control
Accruals and deferred income		 2025
£
31,583
600
32,183
2025
£
-
9,417
221
8,369
2,676
20,683		 Fixtures
and
fittings
£
3,484
7,047
10,531
832
1,044
1,876
8,655
2,652
2024
£
33,606
-
33,606
2024
£
6,505
3,671
1,770
1,427
3,456
16,829

Page 13

continued...

SAPPHIRE PROJECT ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 15 MAY 2024 TO 31 MARCH 2025

11. MOVEMENT IN FUNDS

At
15/5/24
£
Unrestricted funds
General fund
37,058
TOTAL FUNDS
37,058
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
208,389
TOTAL FUNDS
208,389
Comparatives for movement in funds
At
1/11/23
£
Unrestricted funds
General fund
23,696
TOTAL FUNDS
23,696
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
117,081
TOTAL FUNDS
117,081		 Net
movement
At
in funds
31/3/25
£
£
4,892
41,950
4,892
41,950
Resources
Movement
expended
in funds
£
£
(203,497)
4,892
(203,497)
4,892
Net
movement
At
in funds
14/5/24
£
£
13,362
37,058
13,362
37,058
Resources
Movement
expended
in funds
£
£
(103,719)
13,362
(103,719)
13,362

Page 14

continued...

SAPPHIRE PROJECT ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 15 MAY 2024 TO 31 MARCH 2025

12. RELATED PARTY DISCLOSURES

There were no related party transactions for the period ended 31 March 2025.

13. LIABILITY OF MEMBERS

The liability of the members is limited to a sum not exceeding £10, being the amount that each member undertakes to contribute to the assets of the charity in the event of it being wound up while he, she or it is a member or within one year after he, she or it ceases to be a member, for:

(1) payment of the charity's debts and liabilitied incurred before he, she or it ceases to be a member;

(2) payment of the costs, charges and expenses of winding up; and

(3) adjustments of the rights of the contributories among themselves.

Page 15

SAPPHIRE PROJECT ORGANISATION

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 15 MAY 2024 TO 31 MARCH 2025

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Other trading activities
Sales
Investment income
Deposit account interest
Other income
Other income
Total incoming resources
EXPENDITURE
Other trading activities
Purchases
Events and trips
Wages
Pensions
Staff recharges and financial support
Bad debts
Repairs and renewals
Accountancy
Legal and Professional
Charitable activities
Wages
Social security
Pensions
Support costs
Management
Rent
Finance
Bank charges		 Period
15/5/24
to
31/3/25
£
1,750
204,376
-
2,263
208,389
237
14,883
-
-
-
12,382
5,533
2,430
2,220
37,685
102,420
3,970
756
107,146
56,418
178		 Period
1/11/23
to
14/5/24
£
-
116,981
16
84
117,081
1,315
15,836
38,423
450
8,000
2,208
170
1,406
1,838
69,646
-
-
-
-
30,024
89

This page does not form part of the statutory financial statements

Page 16

SAPPHIRE PROJECT ORGANISATION

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 15 MAY 2024 TO 31 MARCH 2025

Finance
Other
Telephone
Postage and stationery
Sundries
Motor and transportation
Subscriptions
Depreciation of tangible fixed assets
Exceptional items - deferred & corporation
tax provisions
Total resources expended
Net income		 Period
15/5/24
to
31/3/25
£
12
359
89
270
162
1,044
134
2,070
203,497
4,892		 Period
1/11/23
to
14/5/24
£
-
-
623
559
68
198
2,512
3,960
103,719
13,362

This page does not form part of the statutory financial statements

Page 17