A SPARK IN THE DARK LTD - Charities report

REGISTERED COMPANY NUMBER: 13793890 (England and Wales)

REGISTERED CHARITY NUMBER: 1199465

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 December 2024

for

A SPARK IN THE DARK LTD

Page

Report of the Trustees

1

to

2

Independent Examiner's Report

3

Statement of Financial Activities

4

Balance Sheet

5

Notes to the Financial Statements

6

to

10

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 year ended 31 December 2024. 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The charity is established to further those purposes both in the United Kingdom and is recognised as charitable by English Law and in furtherance of the aforementioned objects.

The charities income is from generous public donations and grants.

The trustees confirm that they have referred to the guidance contained in the Charity Commission`s general guidance on public benefit when reviewing the charity`s aims and objectives and in planning future activities for the year.

Public benefit

The trustees confirm their compliance with the duty to have regard to the Public Benefit guidance published by the Charity Commission when reviewing the Charity's aims and objectives in planning future activities.

ACHIEVEMENT AND PERFORMANCE

During the year the charity continued to support at risk youth emotionally, physically and educationally. Income from donations and interest aggregated £658,872. Total resources expended were £619,649 resulting in a surplus of £39,224.

FINANCIAL REVIEW

Reserves policy

It is the policy of the charity to maintain unrestricted funds, which include the free reserves of the charity, at a level which the trustees think appropriate, after considering the future commitments of the charity and the likely costs of the charity for the next year. At 31 December 2024 the charity had unrestricted funds aggregating £39,246.

FUTURE PLANS

The aim is to continue to provide emotional and physical support for vulnerable teens and young adults in order to help them thrive and break out of the dangerous cycle of homelessness and poor mental health.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is constituted as a company limited by guarantee, and is therefore governed by its Memorandum and Articles of Association.

The governors (trustees) administer the day - to - day affairs of the charity. None of the trustees have any beneficial interest in the charity.

It is not currently the intention of the trustees of the charity to appoint new trustees. Should the situation change in the future, the trustees will apply suitable recruitment training and induction procedures.

Risk management

The trustees have examined the major strategic, business and operational risks which the charity faces. The trustees confirm that systems have been established to enable regular reports to be produced so that the necessary steps can be taken to manage these risks. All applicable policies are up to date.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

13793890 (England and Wales)

Registered Charity number

1199465

Registered office

Flat 1, 100 Hamilton Road

London

NW11 9DY

Trustees

B Izak Teacher

J Matyas Teacher

Y Schwartz Catering Manager

Company Secretary

Independent Examiner

Mr Samuel Feigenblatt FCCA

London Accounting Group Ltd

5 North End Road

London

NW11 7RJ

Approved by order of the board of trustees on 11 September 2025 and signed on its behalf by:

B Izak - Trustee

Independent examiner's report to the trustees of A SPARK IN THE DARK LTD ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2024.

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

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

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.

Mr Samuel Feigenblatt FCCA

London Accounting Group Ltd

5 North End Road

London

NW11 7RJ

11 September 2025

31.12.24

31.12.23

Unrestricted

Restricted

Total

fund

funds

Notes

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

556,304

102,552

658,856

121,068

Investment income

2

17

-

17

-

Total

556,321

102,552

658,873

121,068

EXPENDITURE ON

Raising funds

112,942

-

112,942

-

Charitable activities

394,132

102,552

496,684

115,371

Other

10,023

-

10,023

8,121

Total

517,097

102,552

619,649

123,492

NET INCOME/(EXPENDITURE)

39,224

-

39,224

(2,424

)

RECONCILIATION OF FUNDS

Total funds brought forward

22

-

22

2,446

TOTAL FUNDS CARRIED FORWARD

39,246

-

39,246

22

31.12.24

31.12.23

Unrestricted

Restricted

Total

fund

funds

Notes

£

FIXED ASSETS

Tangible assets

5

20,224

-

20,224

-

CURRENT ASSETS

Cash at bank

34,158

-

34,158

718

CREDITORS

Amounts falling due within one year

6

(15,136

)

-

(15,136

)

(696

)

NET CURRENT ASSETS

19,022

-

19,022

22

TOTAL ASSETS LESS CURRENT
LIABILITIES

39,246

-

39,246

22

NET ASSETS

39,246

-

39,246

22

FUNDS

7

Unrestricted funds

39,246

22

TOTAL FUNDS

39,246

22

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

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 11 September 2025 and were signed on its behalf by:

B Izak - Trustee

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.

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.

2.	INVESTMENT INCOME

31.12.24

31.12.23

£

Deposit account interest

17

-

3.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023.

4.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

funds

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

121,068

-

121,068

EXPENDITURE ON

Charitable activities

115,371

-

115,371

Other

8,121

-

8,121

Total

123,492

-

123,492

NET INCOME/(EXPENDITURE)

(2,424

)

-

(2,424

)

RECONCILIATION OF FUNDS

Total funds brought forward

2,446

-

2,446

TOTAL FUNDS CARRIED FORWARD

22

-

22

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

COST

Additions

17,224

3,000

20,224

NET BOOK VALUE

At 31 December 2024

17,224

3,000

20,224

At 31 December 2023

-

6.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

Other creditors

13,000

-

Accrued expenses

2,136

696

15,136

696

7.	MOVEMENT IN FUNDS

Net

movement

At

At 1/1/24

in funds

31/12/24

£

Unrestricted funds

General fund

22

39,224

39,246

TOTAL FUNDS

22

39,224

39,246

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

556,321

(517,097

)

39,224

Restricted funds

102,552

(102,552

)

-

TOTAL FUNDS

658,873

(619,649

)

39,224

Comparatives for movement in funds

Net

movement

At

At 1/1/23

in funds

31/12/23

£

Unrestricted funds

General fund

2,446

(2,424

)

22

TOTAL FUNDS

2,446

(2,424

)

22

Comparative net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

121,068

(123,492

)

(2,424

)

TOTAL FUNDS

121,068

(123,492

)

(2,424

)

A current year 12 months and prior year 12 months combined position is as follows:

Net

movement

At

At 1/1/23

in funds

31/12/24

£

Unrestricted funds

General fund

2,446

36,800

39,246

TOTAL FUNDS

2,446

36,800

39,246

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

677,389

(640,589

)

36,800

Restricted funds

102,552

(102,552

)

-

TOTAL FUNDS

779,941

(743,141

)

36,800

8.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2024.