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 G￿ernI ML￿tIn& 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 Chan￿bIL 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 nc￿1 by wason of a8e, ill health, disabilily> f￿anCial 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 IC￿￿1n8 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 r￿lsh 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 f￿anCiallY 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 eXPen￿S 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 f￿ancIal 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 organi￿tiO￿- Cbarity No: SC1142881J
STATEMENf OF F￿ANC[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
pa￿ne#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 I￿￿￿￿rated 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