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2025-09-30-accounts

Docusign Envelope ID: E3FCCD9E-BAF6-8443-80E6-A4FAAEF9784A

THE SPARK (SCOTLAND)

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

Charity No: SC018249 Company No: SC137213

Docusign Envelope ID: E3FCCD9E-BAF6-8443-80E6-A4FAAEF9784A

THE SPARK (SCOTLAND)

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Charles Brown
Eleanor Byrne
Hazel Hendren (Appointed 3 March 2026)
Country of incorporation United Kingdom SC137213
(Scotland)
Charity registration Scotland SC018249
Registered office 100 Wellington Street
Glasgow
G2 6DH
Auditor Wbg (Audit) Limited
168 Bath Street
Glasgow
G2 4TP
Bankers Royal Bank of Scotland plc
10 Gordon Street
Glasgow
G1 3PL

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THE SPARK (SCOTLAND)

CONTENTS

Page
Trustees' report 1 - 14
Independent auditor's report 15 - 18
Statement of financial activities 19
Balance sheet 20
Statement of cash flows 21
Notes to the financial statements 22 - 33

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THE SPARK (SCOTLAND)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 30 SEPTEMBER 2025

The Trustees are pleased to present their report together with the financial statements of the charity for the period ended 30th September 2025. All board members are appointed as Trustees of the charity and company Directors unless otherwise stated. They are referred to throughout the remainder of this report as “Trustees” unless the context demands otherwise. The legal and administrative information forms part of this report.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s trust deed, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Companies Act 2006 and 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.

The legal and administrative information on page one forms part of this report.

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THE SPARK (SCOTLAND)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

Objectives and activities

Established in 1965, The Spark has accumulated six decades of experience of relationship expertise and, since the Covid pandemic, of providing broader mental health and wellbeing support.

As a national charity, The Spark is committed to enhancing, sustaining and enriching relationships, supporting wellbeing and developing lifelong learning.

It is an ever-growing list of people and organisations who gain benefit from The Spark’s support and training. With an active online presence offering information and reassurance, The Spark is often the first port of call for individuals facing significant distress.

Summary of Achievements: October 2024 – September 2025

Therapeutic Services:

Training:

Information and Support:

Partnerships

The Spark Services

National Counselling Service: Achievements and Impact

As with previous years, we experienced a continued high demand for our counselling services, influenced by the following factors:

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THE SPARK (SCOTLAND)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

The Spark’s National Counselling Service

The Spark has been delivering counselling since its inception 60 years ago. At The Spark we believe that one of the most crucial and fundamental parts of life is our ability to create and maintain happy, healthy relationships. This ultimately begins with the relationship you have with yourself and continues into how we relate to others. Our counsellors support clients to explore areas that make life that bit harder: problems in communication; emotional regulation; negative coping strategies; unhelpful thought processes; and many more.

From October 2024 to September 2025, 6,418 people contacted The Spark’s National Appointments team directly to enquire about our counselling services.

The Spark National Counselling Service offered 9,976 hours of counselling and delivered 6,418 hours (64% attendance). We supported 1,634 new client cases, providing counselling for:

National Counselling Service: Clinical Observations

The Spark has a robust internal system for responding rapidly and appropriately to anyone facing extreme distress who may be a risk to themselves or others. This system covers all children, young people and adults’ services. At the heart of this system is The Spark’s secure Safeguarding Helpline which is managed by our Clinical Practice team. The Safeguarding Helpline ensures we respond in a consistent and proportionate way, including real-time escalation to emergency services when needed.

National Counselling Service: Impact

Client Distress at Intake

At the start of counselling, 77% of clients presented with clinically significant levels of emotional or psychological distress above the clinical threshold. This indicates that the majority were experiencing moderate to high levels of symptoms, such as anxiety, mental health difficulties, suicidal ideation, self-harm and relationship challenges, highlighting a clear and significant need for therapeutic support.

Anxiety and Nervousness

Almost all clients (97%) reported feeling tense, anxious, or nervous to some degree at intake. Over half (54%) experienced these feelings often or most of the time, indicating persistent anxiety for many individuals.

During counselling: 62% reported a reduction in anxiety.

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THE SPARK (SCOTLAND)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

Suicide Risk

Among clients, 4% presented with active suicidal planning at intake, highlighting acute support needs. Counselling provided timely, targeted interventions, with outcome data showing that over 99% of clients either maintained or reduced suicidal planning during treatment. This demonstrates the service’s critical role in safeguarding highly vulnerable clients.

Despair and Hopelessness

At intake, 68% of clients reported some level of despair or hopelessness with approximately 25% experiencing these feelings often or most of the time.

By the end of counselling: 46% of clients showed improvement in these scores, indicating that counselling contributed to a meaningful reduction in feelings of despair and hopelessness for many clients.

Functioning Outcome: Coping Ability (Resilience)

At the start of counselling, 79% of clients reported feeling able to cope only sometimes or less when facing challenges, highlighting substantial initial struggles with resilience.

Over the course of counselling, 49% of clients made a clinically significant positive shift, meaning that nearly half of those with initially limited coping skills experienced meaningful improvement. This reflects not only a reduction in psychological distress but also a strengthening of resilience and the ability to manage everyday life challenges, which is crucial for long term wellbeing.

FAST Counselling

Last year, The Spark introduced FAST counselling, a one session model which we offer free of charge to clients accessing it. The FAST service continues to be popular with a total of 690 sessions delivered this year, and 142 (20%) of them accessed by young people.

The data confirms that the service is supporting a population experiencing sustained psychological distress, with 91% reporting anxiety symptoms in the previous week.

Feedback from FAST counselling clients:

“I went in struggling and not feeling overly keen after a week of struggling to gather my thoughts and by the end of it I felt understood, validated and secure. I felt the counsellor helped guide my thoughts and help me find the words and feelings I've been struggling to find for a long time. I was able to have a healthy and safe conversation with my partner where for once, we both felt like we would be able to discuss things from now on without fighting with each other to be understood”

“This service was brilliant as it allowed me to experience counselling/therapy for the first time. It made me feel seen and able to think logically about where I am in life. My counsellor was brilliant. Incredible to get a different and thoughtful perspective. I can confidently say I will be using and paying for this service again. Simply incredible it exists. The Spark feels like a necessary part of society”’

“I didn't have anyone to talk to and just being able to articulate what happened and have a counsellor help me work through it, validate my feelings, help me make better sense of the situation and decide next steps was absolutely invaluable! I could not thank them enough!

The Spark would like to thank the Meikle Foundation, the Souter Trust, the Brownlie Trust, the Saints and Sinners Club, and the Sir Bernard & Lady Schreier Foundation for supporting the free delivery of FAST Counselling.

Docusign Envelope ID: E3FCCD9E-BAF6-8443-80E6-A4FAAEF9784A

THE SPARK (SCOTLAND)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

National Counselling Service working in Partnership

South Ayrshire Health & Social Care Partnership Justice Service

In January 2025, The Spark was awarded a one-year contract to provide a counselling service for Justice. The Spark provides a counselling services in South Ayrshire Justice premises two days per week and a further day is provided online.

The Spark offered a total of 297 session with 147 sessions attended and supported 37 clients The service delivers a high-quality, person-centred counselling service that supports justice involved individuals to improve wellbeing, promote rehabilitation, and reduce the risk of reoffending.

Feedback from the South Ayrshire team is that:

“The service being provided entirely meets the contract and expectations and is therefore entirely fit for purpose”.

“The Spark continually reviews service delivery and adapts and changes depending on changing needs of those using the service”

“High quality information is provided in a timeous and robust way”

The contract was renewed in February 2026.

Eljamel Public Inquiry

The Spark was approached by the Scottish Government to provide wellbeing support to those people who would participate and who would be impacted by the Eljamel Public Inquiry. The Spark supplied a Psychological Wellbeing Support service, staffed by two Counsellors at the site of the public inquiry event in October 2024. The service provided immediate support re trauma, grief and loss with pathway signposting offered where appropriate. In addition, The Spark provided a Psychological Wellbeing Listening Helpline service offering immediate telephone support in connection to the public inquiry.

Attendee Feedback:

“Really appreciative of the service you have provided today, your service was very well organised.”

This partnership will be ongoing over the next two years.

The National Counselling Service Working with Employers

This year, The Spark developed a new offering for employers, Professional Reflective Practice to help staff cope with demanding roles. It offers space to resolve work-related emotional and mental wellbeing challenges, reducing the impact of vicarious trauma and risks of sick leave and burnout. It provides time to work through the impact that supporting others has staff through monthly online or in-person support.

The Spark delivered the Professional Reflective Practice service to Scottish Autism, St Rose of Lima Primary school and EIS.

In addition, The Spark provided Employee Counselling services to a number of organisations including City Building Glasgow, Scottish Autism, Northwest Leaving Care. Men Matter and several private companies.

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THE SPARK (SCOTLAND)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

Education Services: Achievements and Impact

The Spark provides counselling and groupwork for children and young people, to help them achieve their potential. If a child’s emotional and mental wellbeing are negatively impacted by difficult experiences, then learning is fundamentally and significantly impaired. Counselling can play a key role in improving children and young people’s emotional health and wellbeing and has a direct positive impact on attainment. The Spark delivers services which develop resilience in children and young people, so that they are better able to cope with experiences at home within their family, in their communities and at school.

The Spark working in schools :

The most common reasons for referral were:

� Emotional regulation difficulties 24.5%
� Negative coping strategies 15.6%
� Personal/family circumstances 14.9%
� Peer group difficulties 14.3%
� Interpersonal skills challenges 14.1%

Adverse Childhood Experiences (ACEs)

Data collected at referral provides insight into the Adverse Childhood Experiences (ACEs) affecting young people accessing the service. ACEs are potentially traumatic events occurring in childhood that can impact emotional wellbeing, behaviour, and development.

The most commonly reported ACE was parental separation or divorce at 34%. While relatively common, this experience can represent a significant period of change and emotional disruption for children and young people.

Other frequently recorded experiences included:

A smaller but important proportion of pupils had experienced other forms of adversity, including: neglect (5%), physical abuse (5%), a household member in prison (5%), abandonment (4%) and sexual abuse (3%).

These figures indicate that a number of pupils accessing the service have experienced significant adversity or instability within their home environments. Exposure to such experiences can impact emotional regulation, relationships, and coping strategies, and may contribute to the emotional and behavioural difficulties that lead to referral.

Analysis by school stage shows that:

These figures highlight the level of complexity and additional support needs among some of the young people referred.

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THE SPARK (SCOTLAND)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

School Counselling Feedback

Child:

“I have been using the techniques we spoke about to help me feel calmer and it's really helped. Especially during my exams”.

“When I talk about it, it's a weight off my shoulders”.

“The sessions are great, it helps me cope and makes me feel better”.

Parent:

“I think it could be the difference between life and death. My child said they couldn't live this life any longer and there was no help. You have been our only help”.

“(My child) has thrived from having an external adult to open up to and express their thoughts and feelings to within a safe space. I feel this will encourage them to improve their ability to approach and share their worries, thoughts and feelings”.

“(I am) very happy with how it's going with (my child). (I have) noticed improvements that we as parents would not have been able to solve or help with, and it has not been as stressful at home”.

Teacher:

“The child is less upset and anxious; they smile more and don’t appear as worried about things”.

“(There is a) huge difference to their confidence plus resilience. (They are) no longer refusing to attend school and being anxious nor having meltdowns at home before school”.

“(The pupil's) resilience has much improved. They are taking ownership of problems and coming up with positive solutions. They are rationalising problems instead of closing in on themself and getting upset”.

Therapeutic Groupwork: Understanding Me

Understanding Me is a structured therapeutic group programme for Primary 4 and above, supporting emotional wellbeing, self-awareness, relationships, and resilience. This report summary focuses on a 90 children cohort that participated in small groups of five, each led by a qualified Children and Young Person’s Counsellor and a Group Facilitator, creating a safe and supportive space for reflection and skill development.

The programme uses interactive, child-safe resources such as the Emotion Volcano, helping children visualise and manage emotions safely while engaging in hands-on, playful learning experiences.

One child reflected, “I liked everything, but my favourite thing was emotions,” highlighting the engaging nature of the activities.

Children are referred by schools in collaboration with parents, primarily for emotional regulation and interpersonal challenges.

Key Outcomes

Relationships and Respect:

Emotional Awareness:

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THE SPARK (SCOTLAND)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

Communication and Confidence:

These results demonstrate broad and consistent positive impact, including significant gains in confidence, emotional awareness, relationships, and resilience.

Children highlighted the interactive and supportive environment, noting the impact of trusted adults.

One child said, “I get excited when they come and get me,” reflecting strong, meaningful relationships with Counsellors and Facilitators.

Education Services working in Partnership

The SWITCH Project

The Spark worked with the Violence Reduction Unit, Includem, PEEK and Scottish Sports Futures to deliver an intervention for young people in the East end of Glasgow, following the murder of a young person.

The thinking behind the project was that adult professionals, such as those from Police Scotland and the NHS, are offered emotional support when they experience a significant trauma. The same level of support is not available for the young people who experienced the same trauma, in this case the murder of their close friend. The evidence that unresolved trauma leads to a myriad of negative consequences, such as poor mental health, revenge fantasies, breakdowns in relationships, substance dependency, and so on, is overwhelming. By offering this service to the young people who had lost their friend, some of whom had witnessed his murder, the intervention aimed to prevent these negative consequences by providing therapeutic and responsive support.

The project was delivered over a 6-month period with extensive pre-engagement activity to enable The Spark to build relationships and be accepted within the community. Working closely with PEEK and Scottish Sports Futures who already had a strong presence in the area, The Spark designed and delivered a therapeutic intervention. From a starting point of “What’s the point of talking about it, it won’t bring him back”, The Spark Switch Team enabled the young people within the group to understand the process for their grief and trauma. By talking within the group and organically to The Spark team and on an individual basis, this progress was enabled further by active participation with art based therapeutic activity.

There was a notable improvement in wellbeing scores among participants. The Wellbeing Web (SHANARRI) showed a 4% overall increase in wellbeing scores from baseline to post-programme evaluation. For those who attended regularly, the improvement was even higher at 15%. This improvement in wellbeing scores underscored the positive impact of the programme on the participants’ mental health and emotional wellbeing.

Following completion of the SWITCH project, another piece of work was undertaken with the young people who knew the accused perpetrator of the murdered young person.

The Spark’s Training: Achievements and Impact

The Spark is a leading provider of counselling and psychotherapy training in Scotland. Our courses are tailored to all levels, providing introductory, intermediate and advanced training. We help increase an individual’s selfawareness, knowledge and skills by offering and delivering robust, relevant and exciting training and CPD events.

The training quality shines through with our status as an approved BACP, COSCA and SQA Training Centre, giving reassurance that any learner’s education and training is of the highest standards, whether they take part in a halfday CPD course or a Diploma in Counselling.

With a dedication to continuous professional development, The Spark provides opportunities for people to develop their skills in communication, progress towards careers in counselling, and to develop therapeutically.

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THE SPARK (SCOTLAND)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

From October 2024 to September 2025, The Spark delivered a range of training courses:

Feedback

The Spark Students – Diploma in Relational Counselling

The Spark Students – COSCA Certificate in Counselling Skills

“I did the Counselling Skills course back in 2023. I have since finished my diploma and I'm working in private practice as a therapist. I wanted to say thank you to the team for opening my eyes to the world of therapy, it's been the best decision I've ever made!”

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THE SPARK (SCOTLAND)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

External Training Delivery

City Building Glasgow

During this year we started developing a programme of delivery for City Building:

North West Recovery Communities

The Spark has an ongoing relationship with Northwest Recovery Communities, and during this period delivered the CLEAR programme to their team.

Queens Cross Housing Association

Queens Cross HA approached The Spark looking for some training based around CBT approach. The training team developed and delivered a short programme for them called Building on Strengths.

The Simon Community

As part of an ongoing piece of work, The Spark has been delivering the Introduction to Counselling Skills course to the Simon Community’s frontline Support Workers.

Funding from the Scottish Government

The Spark was grateful to receive Scottish Government core funding from the Children, Young People and Families Early Intervention and Alec Fund. This funding was extended at the current level to March 2026.

The Spark thanks the Scottish Government for this funding which has enabled us to meet the growing demand for our services.

Risk Management

The Trustees have assessed the major risks to which the company is exposed in particular those related to the finances of the company and are satisfied that systems are in place to minimise exposure.

Financial review

The Statement of Financial Activities shows total income resources for the period of £1,556,082 (2024: £1,838,466), of which £1,539,932 comprised of unrestricted income (2024: £1,381,822). Total resources expended of £1,662,488 (2024: £1,939,704) of which £1,642,514 comprised of unrestricted funding (2024: £1,488,060). The Statement of Financial Activities shows a deficit of £106,406 (2024: net deficit of £101,238). £40,000 of the deficit relates directly to the recognition of an accrual in respect of recognising the rent free period of the lease across the life of the lease. The total funds held at the end an of the year include £1,176 (2024: £5,000) of restricted and no designated funds (2024: Nil).

Going concern

The Trustees have robustly assessed and carried out sensitivity analysis on the financial projections of the Charity for 2025/26 and beyond. Whilst the Charity continues to be able to meet its debts as they fall due, there is a risk that the cashflow forecasting relies partly upon income not formally confirmed at the point of approval of these financial statements, as well as the assumption of no other short term unfavourable financial developments. This risk gives rise to material uncertainty over the cash levels for the period of twelve months from the date of approval. With this said, given the Charity's track record in developing new revenue-generating activities, evidenced by strong income growth in the year to September 2025, and adapting to the changing funding landscape as well as managing its cost base the Trustees have concluded that it is appropriate to adopt the going concern basis of accounting in preparing the financial statements.

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THE SPARK (SCOTLAND)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

Reserves policy

The company will carry forward general reserves to meet expenditure in the event of a shortfall in funding. Following the substantial reduction in The Spark’s core funding for the period 2016-19, the reserves are significantly lower than they have been previously. At 30th September 2025, the company has total negative reserves of (£83,020). The Trustees would prefer to hold a minimum of 3 months reserves which equates to £415,622 and will seek to rectify this position in the coming years.

Looking Forward to 2025-26

The focus for The Spark in 2025-2026 will be on continuing to grow all areas of the business to increase our income generation, building on our current activity to generate income from counselling, our work in schools and our training delivery.

The Spark’s National Counselling Service has stabilised following the end of the funded counselling. Over the next year, The Spark will continue build the capacity of the service through training for existing counsellors to enable The Spark to support clients with more diverse needs. The Spark will continue to provide placements for students undertaking The Spark’s Diploma in Relational Counselling and will also provide placements for other selected training providers. This enables The Spark to expand the number of counselling hours delivered and the expertise of the counselling team.

Areas of growth in the National Counselling Service for 2025 - 2026

The focus for The Spark’s Education Services will be on efficiency and expansion into new markets. We continue to apply for School Counselling tenders which are framework based and then we pursue contracts with schools in Local Authorities where we are successful.

The School Counselling market is increasingly challenging with reductions in the Pupil Equity Funding and reducing budgets. With this in mind, The Spark is looking for new markets and approaches for the delivery of services for children and young services. This will include exploring working with Young Carers and community-based partnership projects where The Spark contribute their specialist expertise.

Following a very successful year for the Training Department, the focus for next year will be to continue growing our delivery with additional COSCA Skills courses planned and the further development of Professional Development Awards to expand our reach and increase our counselling skills base.

Partnership working will be key to our success in 2025-26, whether that is working with other charities, working as part of team of organisations to provide a solution to a particular challenge, or working with employers from the private, public or third sector to support employees.

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THE SPARK (SCOTLAND)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

Strategic Priorities 2025 - 2026

Quality

Efficiency

Staff

Partnerships

Income

Structure, governance and management

The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Charles Brown Eleanor Byrne Evelyn Gibson (Resigned 3 March 2026) Michael McGrane (Resigned 31 July 2025) Pauline Murphy (Appointed 2 June 2025 and resigned 2 March 2026) Stephen Moore (Resigned 3 March 2026) Susan Kernohan (Resigned 28 October 2024) Hazel Hendren (Appointed 3 March 2026)

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THE SPARK (SCOTLAND)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

Key Management Personnel

Stella Gibson, Chief Executive Janet Balcombe, Head of Services Adele Docherty, Head of People and Culture Mandy MacFarlane, Finance Manager

Statement of Trustees' responsibilities

The Trustees, who are also the directors of The Spark (Scotland) for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period.

In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as ammended) and the provisions of the charity's constitution. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the Trustees are aware:

This report has been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime of the Companies Act 2006.

Auditor

In accordance with the company's articles, a resolution proposing that Wbg (Audit) Limited be reappointed as auditor of the company will be put at a General Meeting.

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THE SPARK (SCOTLAND)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

Disclosure of information to auditor

Each of the Trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

The Trustees' report was approved by the Board of Trustees.

Hazel Hendren

27 April 2026

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THE SPARK (SCOTLAND)

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF THE SPARK (SCOTLAND)

Opinion

We have audited the financial statements of The Spark (Scotland) (the ‘charitable company’) for the year ended 30 September 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial 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).

In our opinion, the financial statements:

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 Auditor's responsibilities for the audit of the financial 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 financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Material uncertainty relating to going concern

We draw your attention to note 1(2) to the financial statements which describes the Charity’s challenges in respect of unconfirmed future income and ensuring adequate levels of cash are maintained for the period of 12 months from the date of signing. Our opinion on the basis of preparation of the accounts is not modified in this respect.

In auditing the financial statements, we have concluded that the directors’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The Trustees are responsible for the other information contained within the annual report. Our opinion on the financial 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 financial 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 financial 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.

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THE SPARK (SCOTLAND)

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF THE SPARK (SCOTLAND)

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report included within the Trustees' report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 the Charities Accounts (Scotland) Regulations 2006 requires us to report to you if, in our opinion:

Responsibilities of Trustees

As explained more fully in the statement of Trustees' responsibilities, the Trustees, who are also the directors of the charitable company for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Trustees are responsible for assessing the charitable 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.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and under the Companies Act 2006 and report in accordance with the Acts and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's 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 influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Extent to which the audit was considered capable of detecting irregularities including fraud

We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures response to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion.

Docusign Envelope ID: E3FCCD9E-BAF6-8443-80E6-A4FAAEF9784A

THE SPARK (SCOTLAND)

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF THE SPARK (SCOTLAND)

In identifying and assessing the risks or material misstatements in respect of irregularities, including fraud and noncompliance with laws and regulations we considered the following;

Based on our understanding of the charity and the sector we identified that the principal risks of non-compliance with laws and regulations related to, but were not limited to;

We considered the extent to which non-compliance might have a material impact on the financial statements. We also considered those laws and regulations which have a direct impact on the preparation of the financial statements, such as the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005, and the Charities Accounts (Scotland) Regulations 2006. We evaluated management and trustees’ incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of management override of controls), and determined that the principal risks were related to;

Audit response to risks identified

Our procedures to respond to the risks identified included the following;

We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members, and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

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 financial 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 reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Docusign Envelope ID: E3FCCD9E-BAF6-8443-80E6-A4FAAEF9784A

THE SPARK (SCOTLAND)

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF THE SPARK (SCOTLAND)

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, and to the charitable company’s trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charitable company’s members and trustees those matters we are required to state to them in an auditor’s 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, the charitable company’s members as a body and the charitable company’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Alexander Hogg CA (Senior Statutory Auditor)

For and on behalf of Wbg (Audit) Limited, Statutory Auditor Accountants 168 Bath Street Glasgow G2 4TP 27 April 2026 Date: .........................

Wbg (Audit) Limited is eligible for appointment as auditor of the charitable company by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

Docusign Envelope ID: E3FCCD9E-BAF6-8443-80E6-A4FAAEF9784A

THE SPARK (SCOTLAND)

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income from:
Donations and legacies
3
447,149
-
Charitable activities
4
1,092,011
16,150
Investments
5
772
-
Total income
1,539,932
16,150
Expenditure on:
Raising funds
6
7,724
-
Charitable activities
7
1,634,790
19,974
Total expenditure
1,642,514
19,974
Net expenditure and
movement in funds
(102,582)
(3,824)
Reconciliation of funds:
Fund balances at 1 October
2024
18,386
5,000
Fund balances at 30
September 2025
(84,196)
1,176		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
447,149
439,488
-
1,108,161
939,475
456,644
772
2,859
-
1,556,082
1,381,822
456,644
7,724
8,800
-
1,654,764
1,479,260
451,644
1,662,488
1,488,060
451,644
(106,406)
(106,238)
5,000
23,386
124,624
-
(83,020)
18,386
5,000		 Total
2024
£
439,488
1,396,119
2,859
1,838,466
8,800
1,930,904
1,939,704
(101,238)
124,624
23,386

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

Docusign Envelope ID: E3FCCD9E-BAF6-8443-80E6-A4FAAEF9784A

THE SPARK (SCOTLAND)

BALANCE SHEET

AS AT 30 SEPTEMBER 2025

2025
Notes
£
Fixed assets
Tangible assets
14
Current assets
Debtors
15
292,188
Cash at bank and in hand
100,234
392,422
Creditors: amounts falling due within
one year
16
(476,792)
Net current (liabilities)/assets
Total assets less current liabilities
The funds of the charitable company
Restricted income funds
19
Unrestricted funds
20		 2024
£
£
1,350
200,791
103,414
304,205
(286,070)
(84,370)
(83,020)
1,176
(84,196)
(83,020)		 £
5,251
18,135
23,386
5,000
18,386
23,386

These accounts are prepared in accordance with the special provisions of Part 15 of the Companies Act relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to the members of the company.

27 April 2026

The financial statements were approved by the Trustees on .........................

.............................. Hazel Hendren

Docusign Envelope ID: E3FCCD9E-BAF6-8443-80E6-A4FAAEF9784A

THE SPARK (SCOTLAND)

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 SEPTEMBER 2025

Notes
Cash flows from operating activities
Cash absorbed by operations
25
Investing activities
Investment income received
Net cash generated from investing activities
Net cash generated from financing activities
Net decrease in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2025
£
772		 £
(3,952)
772
-
(3,180)
103,414
100,234		 2024
£
2,859		 £
(71,971)
2,859
-
(69,112)
172,526
103,414

Docusign Envelope ID: E3FCCD9E-BAF6-8443-80E6-A4FAAEF9784A

THE SPARK (SCOTLAND)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

1 Accounting policies

Charity information

The Spark (Scotland) is a private company limited by guarantee incorporated in Scotland. The charity has no share capital and the liability of each member in the event of winding up is limited to £1. The registered office is 100 Wellington Street, Glasgow, G2 6DH.

1.1 Basis of preparation

The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1st January 2019), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.

The charity constitutes a public benefit entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

1.2 Going concern

The Trustees have robustly assessed and carried out sensitivity analysis on the financial projections of the Charity for 2025/26 and beyond. Whilst the Charity continues to be able to meet its debts as they fall due, there is a risk that the cashflow forecasting relies partly upon income not formally confirmed at the point of approval of these financial statements, as well as the assumption of no other short term unfavourable financial developments. At 30th September 2025, the company has total negative reserves of £83,020 and net current liabilities of £84,370 . This risk gives rise to material uncertainty over the cash levels for the period of twelve months from the date of approval, and therefore over the going concern assessment. With this said, given the Charity's track record in developing new revenue-generating activities, evidenced by strong income growth in the year to September 2025, and adapting to the changing funding landscape as well as managing its cost base the Trustees have concluded that it is appropriate to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Donations, are recognised when the Charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period.

Legacy gifts are recognised on a case by case basis following the granting of probate when the administrator/ executor for the estate has communicated in writing both the amount and settlement date. In the event that the gift is in the form of an asset other than cash or a financial asset traded on a recognised stock exchange, recognition is subject to the value of the gift being reliably measurable with a degree of reasonable accuracy and the title to the asset having been transferred to the charity.

Docusign Envelope ID: E3FCCD9E-BAF6-8443-80E6-A4FAAEF9784A

THE SPARK (SCOTLAND)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

1 Accounting policies

(Continued)

Income from government and other grants, whether ‘capital’ or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

1.5 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 settlement will be required and the amount of the obligation can be measured reliably.

All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings.

Costs of raising funds comprise the costs of commercial trading including investment management costs and certain legal fees and their associated support costs;

Expenditure on charitable activities includes property, administration, travel, training, advertising, depreciation and professional costs and other activities undertaken to further the purposes of the charity and their associated support costs;

Irrecoverable VAT is charged as a cost against the activity for which the expenditure is incurred.

Support costs have been allocated between governance costs and other support costs. Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to statutory audit and legal fees together with an apportionment of overhead and support costs.

Governance costs and support costs relating to charitable activities have been apportioned based on staff time. The allocation of support and governance costs is analysed in note 8.

1.6 Tangible fixed assets

All assets costing more than £500 are capitalised including any incidental expenses of acquisition.

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

Fixtures and fittings 20% straight line Computers 25% straight line Other Equipment 25% straight line

1.7 Impairment of fixed assets

At each reporting end date, the charitable company 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 in order to determine the extent of the impairment loss (if any).

Docusign Envelope ID: E3FCCD9E-BAF6-8443-80E6-A4FAAEF9784A

THE SPARK (SCOTLAND)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

1 Accounting policies

(Continued)

1.8 Cash and cash equivalents

Cash at bank and cash in hand 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.

1.9 Financial instruments

The charitable company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charitable company's balance sheet when the charitable company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Basic financial liabilities

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

1.10 Taxation

The company is a charitable company within the meaning of Section 467 of the Corporation Tax Act 2010. Accordingly, the company is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 of Part 11 of the Corporation Tax Act 2010 and section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that such income or gains are applied for charitable purposes only.

1.11 Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless these costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12 Retirement benefits

An external company provides The Spark’s Workplace Pension Plan and oversees the investment management and the administrative duties of ensuring the correct contributions are allocated to the plan. The Trustees have engaged an Independent Financial Advisor to provide Employees with independent advice on their pension options and to act as intermediary between the Employer and Employees and Pension Provider. The Spark’s Finance Manager is the representative from The Spark who administers the pension contributions on behalf of the staff.

The pension costs charged against profits represent the amount of employer’s contributions payable to the scheme in respect of the accounting period.

Docusign Envelope ID: E3FCCD9E-BAF6-8443-80E6-A4FAAEF9784A

THE SPARK (SCOTLAND)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

2 Critical accounting estimates and judgements

In the application of the charitable company’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 associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions 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.

The key sources of estimation have been applied as follows:

Depreciation – Fixed assets are depreciated and amortised over the useful lives of the assets. The useful lives are based on managements knowledge of the assets and with reference to expected useful lives.

Support costs – Support costs have been allocated between governance costs and other support costs. Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to statutory audit fees together with an apportionment of overhead and support costs.

Critical judgments

The following judgments (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.

Leases – Determine whether leases entered into by the charity either as a lessor or a lease are operating or finance leases. These decisions depend on an assessment of whether the risk and rewards of ownership have been transferred from the lessor to the lessee on a lease-by-lease basis.

Impairment of fixed assets - Determine whether there are indicators of impairment of the company’s tangible assets. Factors taken into consideration in reaching such a decision include the economic viability and expected future financial performance of the asset and where it is a component of a larger cash-generating unit, the viability and expected future performance of that unit.

3 Income from donations and legacies

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Donations and gifts 12,479 4,758
Grants 434,670 434,730
447,149 439,488

Docusign Envelope ID: E3FCCD9E-BAF6-8443-80E6-A4FAAEF9784A

THE SPARK (SCOTLAND)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

4 Income from charitable activities

Income from
charitable activities
Analysis by fund
Unrestricted funds
Restricted funds		 Training
fees
Counselling
2025
2025
£
£
481,842
626,319
481,842
610,169
-
16,150
481,842
626,319		 Total
2025
£
1,108,161
1,092,011
16,150
1,108,161		 Training
fees
Counselling
2024
2024
£
£
280,241
1,115,878
280,241
659,234
-
456,644
280,241
1,115,878		 Total
2024
£
1,396,119
939,475
456,644
1,396,119

5 Income from investments

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 772 2,859
Expenditure on raising funds
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising and publicity
Support costs 7,724 8,800

Docusign Envelope ID: E3FCCD9E-BAF6-8443-80E6-A4FAAEF9784A

THE SPARK (SCOTLAND)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

7 Expenditure on charitable activities

Charitable Charitable
activities activities
2025 2024
£ £
Direct costs
Staff costs 1,245,584 1,451,020
Depreciation and impairment 3,901 12,616
Professional fees 22,332 28,692
Property 179,753 183,615
Administration 66,524 94,044
Travel 14,749 10,733
Training 19,955 21,145
PR/Advertising 10,884 21,806
1,563,682 1,823,671
Share of support and governance costs (see note 8)
Support 66,385 82,138
Governance 24,697 25,095
1,654,764 1,930,904
Analysis by fund
Unrestricted funds 1,634,790 1,479,260
Restricted funds 19,974 451,644
1,654,764 1,930,904
Support costs allocated to activities
2025 2024
£ £
Staff costs 74,109 90,938
Governance costs 24,697 25,095
98,806 116,033
Analysed between:
Fundraising 7,724 8,800
Charitable activities 91,082 107,233
98,806 116,033

8 Support costs allocated to activities

Docusign Envelope ID: E3FCCD9E-BAF6-8443-80E6-A4FAAEF9784A

THE SPARK (SCOTLAND)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

9 Net movement in funds 2025 2024
£ £
The net movement in funds is stated after charging/(crediting):
Fees payable for the audit of the charity's financial statements 8,622 8,083
Depreciation of owned tangible fixed assets 3,901 12,616

10 Trustees

None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charitable company during the year.

11 Employees

The average monthly number of employees during the year was:

Employment costs
Wages and salaries
Social security costs
Other pension costs		 2025
Number
56
2025
£
1,169,662
93,056
73,050
1,335,768		 2024
Number
66
2024
£
1,373,959
114,391
70,620
1,558,970

Redundancy and termination payments totalling £9,143 (2024: £nil) were made in the reporting period in respect of 4 (2024: 0) members of staff.

The number of employees whose annual remuneration was more than £60,000 is as follows:

£60,001 to £70,000
Remuneration of key management personnel
The remuneration of key management personnel was as follows:
Aggregate compensation		 2025
Number
1
2025
£
211,227		 2024
Number
1
2024
£
234,070

Docusign Envelope ID: E3FCCD9E-BAF6-8443-80E6-A4FAAEF9784A

THE SPARK (SCOTLAND)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

12 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

13 Government Grants

During the year the charity received government grants of £434,670 (2024: £874,374). £434,670 was received from the Scottish Government - CYPFEIF (2024: £434,730) and £nil was received from the Scottish Government - The Relationship Helpline (2024: £439,644).

14 Tangible fixed assets

Fixtures and
fittings
Computers
£
£
Cost
At 1 October 2024
9,444
47,261
At 30 September 2025
9,444
47,261
Depreciation and impairment
At 1 October 2024
7,675
45,057
Depreciation charged in the year
682
1,941
At 30 September 2025
8,357
46,998
Carrying amount
At 30 September 2025
1,087
263
At 30 September 2024
1,769
2,204
Debtors
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income		 Other
Equipment
£
11,055
11,055
9,777
1,278
11,055
-
1,278
2025
£
285,438
1,550
5,200
292,188		 Total
£
67,760
67,760
62,509
3,901
66,410
1,350
5,251
2024
£
169,051
1,550
30,190
200,791

15 Debtors

Docusign Envelope ID: E3FCCD9E-BAF6-8443-80E6-A4FAAEF9784A

THE SPARK (SCOTLAND)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

16 Creditors: amounts falling due within one year
2025 2024
Notes £ £
Other taxation and social security 22,624 23,311
Deferred income 17 355,067 232,714
Trade creditors - 70
Other creditors 99,101 29,975
476,792 286,070
17 Deferred income
2025 2024
£ £
Arising from government grants 108,675 108,675
Other deferred income 246,392 124,039
355,067 232,714
Deferred income is included in the financial statements as follows:
2025 2024
£ £
Deferred income is included within:
Current liabilities 355,067 232,714
Movements in the year:
Deferred income at 1 October 2024 232,714 151,400
Released from previous periods (232,714) (151,400)
Resources deferred in the year 355,067 232,714
Deferred income at 30 September 2025 355,067 232,714
18 Retirement benefit schemes
2025 2024
Defined contribution schemes £ £
Charge to profit or loss in respect of defined contribution schemes 73,050 70,620

The charitable company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.

Docusign Envelope ID: E3FCCD9E-BAF6-8443-80E6-A4FAAEF9784A

THE SPARK (SCOTLAND)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

19 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1
Meikle Foundation
Souter
Brownlie Charitable Trust
James Weir Foundation
Saints and Sinners Club
The Sir Bernard & Lady Schreier Foundation
Previous year:
At 1
Souter
The Hugh Fraser Foundation
ABBIE
James Weir Foundation
Scottish Government		 October
2024
Incoming
resources
Resources
expended
At 30
September
2025
£
£
£
£
-
2,500
(2,500)
-
-
7,000
(7,000)
-
-
3,000
(3,000)
-
5,000
-
(5,000)
-
-
1,250
(1,250)
-
-
2,400
(1,224)
1,176
5,000
16,150
(19,974)
1,176
October
2023
Incoming
resources
Resources
expended
At 30
September
2024
£
£
£
£
-
5,000
(5,000)
-
-
3,000
(3,000)
-
-
4,000
(4,000)
-
-
5,000
-
5,000
-
439,644
(439,644)
-
-
456,644
(451,644)
5,000

Restricted funds comprise the following:

Meikle Foundation – To be used towards FAST Counselling sessions.

Souter – To be used towards FAST Counselling sessions.

Brownlie Charitable Trust – To be used towards FAST Counselling sessions.

James Weir Foundation – To be used towards Veterans Couples Counselling

Saints and Sinners Club – To be used towards FAST Counselling sessions.

The Sir Bernard & Lady Schreier Foundation – To be used towards FAST Counselling sessions.

The Hugh Fraser Foundation – To be used towards FAST Counselling sessions.

ABBIE – To be used towards FAST Counselling sessions.

Scottish Government – This relates to funding received for the running of the Relationship Helpline Project.

Docusign Envelope ID: E3FCCD9E-BAF6-8443-80E6-A4FAAEF9784A

THE SPARK (SCOTLAND)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

20 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At
General funds
Previous year:
At
General funds		 1 October
2024
Incoming
resources
Resources
expended
At 30
September
2025
£
£
£
£
18,386
1,539,932
(1,642,514)
(84,196)
1 October
2023
Incoming
resources
Resources
expended
At 30
September
2024
£
£
£
£
124,624
1,381,822
(1,488,060)
18,386

21 Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
2025
2025
£
£
At 30 September 2025:
Tangible assets
1,350
-
Current assets/(liabilities)
(85,546)
1,176
(84,196)
1,176
Unrestricted
Restricted
funds
funds
2024
2024
£
£
At 30 September 2024:
Tangible assets
5,251
-
Current assets/(liabilities)
13,135
5,000
18,386
5,000		 Total
2025
£
1,350
(84,370)
(83,020)
Total
2024
£
5,251
18,135
23,386

Docusign Envelope ID: E3FCCD9E-BAF6-8443-80E6-A4FAAEF9784A

THE SPARK (SCOTLAND)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

22 Operating lease commitments

Lessee

At the reporting end date the charitable company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

Within one year
Between two and five years
In over five years		 2025
£
122,671
485,091
60,636
668,398		 2024
£
127,555
63,498
-
191,053

23 Related party transactions

The Trustees all give freely their time and expertise without any form of remuneration or other benefit in cash or kind (2024: £nil). No expenses paid to the Trustees in the period (2024: £nil)

Other than those disclosed above, no trustee had any personal interest in any contract or transaction entered into by the charity during the period.

24 Contingent Liabilities

No reasonable estimate can be placed on the lease dilapidations.

25 Cash absorbed by operations 2025 2024
£ £
Deficit for the year (106,406) (101,238)
Adjustments for:
Investment income recognised in statement of financial activities (772) (2,859)
Depreciation and impairment of tangible fixed assets 3,901 12,616
Movements in working capital:
(Increase) in debtors (91,397) (56,838)
Increase/(decrease) in creditors 68,369 (4,966)
Increase in deferred income 122,353 81,314
Cash absorbed by operations (3,952) (71,971)