CHAIUTY REGISTRATION NUMBER: SC042880 SPARCS SCIO UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Armstrong Watson LLP Caladonia I-louse 89 Seaward Streel Glasgow (y41 114J
SPARCS SCIO TRUSTF.F..S ANNUAL REPORT AND ACCOUNTANTS FOR THE YEAR ENDED 31 MARCH 2025 Seottish Charity No: SC042880 Current Truqtec$ i%ILCS in (}Ice on 31 March 2025 were: C.i)T7tact.l(Idress R¢¢ruitment and App(JintmeDt ofTrustees All OL. thL I)rgwiix81ion's Irustees are appolllted or rcappointed by the members at our Annual GernI MLtIn& which is hLld in Augiust cuch year. In the eveul olmid-tenn risi8llalion, people can be co-opted by thc TrustLL% and ralified at the next Annual Ocncral Meeting. Governing Document 'J'he ()r8anisalioll is a Scottish ChanbIL IncorporntL.d ()r88nisation (SCIO) wid Ilic purposcs and administration frngeinaits ure sel oul in conslilution. Charitsble Purprjses 'I'lic chai'itable purposes of thc urgaiii%ali()n Hrc: The prcvLYiliun i)r rLIiLf ()I' p(?v¢rly Thc ¢idvanLLincnt at'ediicalion 'lThc advanccincnt t)f heAlth Thc advanccmcnt of cit17.enship or Community devcloptnent 'IThL pri)vi%ioi) of recrcalional lacilities. or ili¢ or8aiiisatinn of recreational aclivitics, with thc obj¢¢l nr iinpri)viiig ilie coiiditioiis i)f lif¢ fui. the persolls lur whoiii tlic fllcilities or aciivitics arL' primarily inlvi)dcd 11)L prc)IMolioi) ot equality aiid divLY5ily The rclicf ofthose in nc1 by wason of a8e, ill health, disabilily> fanCial hardqhip or other disadvanla8¢ without distinction ofracc, rL'ligion, politicol or other opinion. Activitles and ALhlev¥mLnt¥ The Children's Aclivily pix)grAiiiiMe ha8 3 distiiigut5hed ¢liibs, Alsorts. Bla7.e and Cliamps. 'The children from the 3 cliibs hav¢ all enjoycd IC1n8 a variety of life Skills aiid all Ill lh¢ childrcn h8vL' beal intrnduced to hL'althy ¢atin8 by the provision (?16 differcnt fruits and snacks at break lime within the cliib8. '1'he children have enjoyed a varicty of activities and 45 p8rlieipated in a fvll day trip to Springfield Qiiay were ihey cnjoyed a movie at The Odeon CinL"ma, lunch at Fircpil & Kiln then onto Hollywood Bowl to rlsh off the day with a tun game of bowling. We h8ve also cnjoyed Easler. Halloweeii & Lhrislmas partie5. We have been supportin8 the families who are finding themselves struggling fanCiallY by providing 8 variety of every day e&8cnlial8. As we look ahead into 2025f2026 we are in a stroDg FK)Sition to continue to support the children and families enabling them to com¢ together to play and thrive in a safe and friendly environmenl. Trustee Remuneratlon and F.xpenses Jlie trustees did nol rL'LLive any reinuneralion or eXPenS during thc ycar.
SuryluslDeficlt "rhere was a siirplus or£i1,717 {2024: £3,708 defi¢il) during thc ycar. The total funds carricd forward were £30,549 (2024: £18,832). ApprovL'd by Ihe Truqlees ond signed on thL'ir behllir
SPARCS SCIO INDIPENDENT EXAMINER?S REPORT TO THE TRUSTFES OF SPARCS SCIO FOR THF. YFAR F.NDED 31 MARCH 202$ I rcport lo thL Irustees on my cxamination ofthe fancIal slatemenls ofspARCS SCIO ('th¢ ¢lwity') lor the year ended 31 March 2025. Responsibilitle8 and basis of reporl As ihe thi.stec.8 of the charity y(>u ar¢ r¢spon8ible fnr Ihc preparntion of the financial slatemenls in acL'tsrdance with Ihc Irquircm¢niS of the Charilies and Trust¢¢ Invc8imcnl (%¢oiland) Act 2005 (the .2005 Act,) and the Charities Accoiints (Scotland) Regulations 2006 (&8 amended). You are satisfied that yoiw ¢harily is not r¢quired by charity law lo be audiled and hav¢ Chosen instcad to have an independent examinalion. I report in respect of my examination of Ihe charity's financial slalem¢nts as ¢arri¢d oiil uiider section 44(1)(c) or the 2005 Act. In carrying oul my examiiialion I have followed th¢ requirenicnts ol Rcgulalioii I l of the ChariliLS Accounts (Scoiland) Rcgul8tions 2006 (as nended). Independent ex*miner's ststem¢nt I have complLl¢d my examination. I confTh that no mallcrs havc comc to my attention gtving me causty lo bclicvc thai in wiy m8lLriul rcspeci: accounting re¢ord8 were not kepi as rLquifLd by 8LYtioii 44(1)(ll} of tlie 2005 Act and Rcgiil81ion 4 of thc Charities Accountg (Scoiland) RL'gulalions 2006 (&8 amended); or the fmancial siatemcnts do not accord with those records. or the tinaiieidl slat¥mLiils do ii(Il L()iiiply willi Ilie occounlii)g requiremLnls of Rcgiul81ion 9 of the ChariliLS AcLuiinis' (%c()Ilwid) Regulalions 2006 (us wnLiidLd). I have no conccrny 8nd h&vc L'OML acrass no other matters in connection with thc cxamination io which attenlion 51iuiild bl ar¢lWlI iii Illi% I'LI)i)rl in order to enable a propLY undcrslanding ofih¢ accounts to be rc8ched. AT]ii%liYino Wal%oii LLP Cilledania Housc 89 Seaward Street Glasgow G41 11-lJ Date:
SPARCS- S¢otti5h Charit*blt Ih¢orpor8ttd organitiO- Cbarity No: SC1142881J STATEMENf OF FANC[AL AcmqTIES FOR THE YEAR Ef4DED 31 MARCH 2025 UnTQStrltted Fund$ 2025 Rtstrlete Fund5 2025 Total Funds 2025 Total Funds 2024 INCONIE AND ENDOWMbNTS DonalionOGCVS Grant Income Notes loo 39275 400 21.688 39275 Tot¥1 Reeelpts 39 39 EXPF.NDITURE StatTcosls pane#t relating tts charithbl¢ activities Travevoutings RenUI.lall l.Iire Gtsv¢mance Costs 17.965 5.667 1.251 2.415 360 17.965 3.667 1.251 2.415 360 16,815 5.544 849 2.288 300 Total Paym¢Trts 27.658 25,796 NET MOVF.MENfs IN fuNDS Total Funds JJrou8hi Forward 4.759 18.832 22.540 TOTAL FUNDS CARRIED FORWARD 2$ 790 49
SPARCS- Scottisb Chirltable Incorporated Organis*tloD- ChArlty No: SC042880 rATEMLNT OF BALANCE AS AT 31 MARCII 2025 FuDds at start of y¢¥r Unrestrlctcd 2025 Restrieled Total 2025 -rotal 2024 C&sh ai Bank SurpluslDeficit for Y¢gf 4,759 14,073 11.717 18,832 11.717 22,540 3.708 Bank BaloJ]¢c as at 31 March 2025 30,S4I) 18.832 c.urren¢ Assets UthLY I)cbiors &8h at bank 13 25.784 13 30,543 4,759 18,832 18,832 Crodltors Social sewity And oih¢T tsx NET ASSF.TS 4,759 30.549 Approvd by Ihc Trusic¢s and on th¢ir behall ate
SPARCS- Scottish Cbaritable Irated Org*tsiMtion- Charity No: SC04288D NOTES TO TIIE FINANCIAL STATEMENrs Uttrtttrieted Fund5 2025 Restrict¢d Funds 2025 Total Funds 2025 Total riunds 2024 Not¢ ReceSpt8 Donations 100 100 loo loo 400 400 Cvr4nt lDcome Main Grants Big Lottery Th¢ Robcrtsoii Trust Bank of S¢otland Found8tion Amazon 17,600 7.000 14,675 17,600 7,000 14,675 7,000 14,675 13 Paym¢nts St•ff Costs Scssion Sta 17,965 17,965 Paym•llt relatlttg to charitable aetivltles childr.5 Clubs CJ¢n¢rnl Domain 5,247 330 55 35 S347 330 ss 35 5,2119 33S Ico TravcllOulin85 RenVElall l.lirc GovLman¢¢ CosL8 1,251 2,415 360 1,251 2,415 360 849 2,288 300