WILD SPARKS OUTDOOR PLAY CIC

Company limited by guarantee

Company Registration Number:
SC469829 (Scotland)

Unaudited statutory accounts for the year ended 28 February 2025

Period of accounts

Start date: 29 February 2024

End date: 28 February 2025

WILD SPARKS OUTDOOR PLAY CIC

Contents of the Financial Statements

for the Period Ended 28 February 2025

Directors report
Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

WILD SPARKS OUTDOOR PLAY CIC

Directors' report period ended 28 February 2025

The directors present their report with the financial statements of the company for the period ended 28 February 2025

Directors

The directors shown below have held office during the whole of the period from
29 February 2024 to 28 February 2025

A Warren
S WILLIAMS


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
26 November 2025

And signed on behalf of the board by:
Name: A Warren
Status: Director

WILD SPARKS OUTDOOR PLAY CIC

Balance sheet

As at 28 February 2025

Notes 2025 2024


£

£
Fixed assets
Tangible assets: 3 3,589 4,846
Total fixed assets: 3,589 4,846
Current assets
Debtors: 4 960 2,866
Cash at bank and in hand: 25,960 15,861
Total current assets: 26,920 18,727
Prepayments and accrued income: 408
Creditors: amounts falling due within one year: 5 ( 9,981 ) ( 3,589 )
Net current assets (liabilities): 16,939 15,546
Total assets less current liabilities: 20,528 20,392
Total net assets (liabilities): 20,528 20,392
Members' funds
Profit and loss account: 20,528 20,392
Total members' funds: 20,528 20,392

The notes form part of these financial statements

WILD SPARKS OUTDOOR PLAY CIC

Balance sheet statements

For the year ending 28 February 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 26 November 2025
and signed on behalf of the board by:

Name: A Warren
Status: Director

The notes form part of these financial statements

WILD SPARKS OUTDOOR PLAY CIC

Notes to the Financial Statements

for the Period Ended 28 February 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover represents the total invoiced for all services together with all grant funding and donations received.

    Tangible fixed assets depreciation policy

    Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Plant and machinery etc - 25% on cost

WILD SPARKS OUTDOOR PLAY CIC

Notes to the Financial Statements

for the Period Ended 28 February 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 7 6

WILD SPARKS OUTDOOR PLAY CIC

Notes to the Financial Statements

for the Period Ended 28 February 2025

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 29 February 2024 24,347 24,347
Additions
Disposals
Revaluations
Transfers
At 28 February 2025 24,347 24,347
Depreciation
At 29 February 2024 19,501 19,501
Charge for year 1,257 1,257
On disposals
Other adjustments
At 28 February 2025 20,758 20,758
Net book value
At 28 February 2025 3,589 3,589
At 28 February 2024 4,846 4,846

WILD SPARKS OUTDOOR PLAY CIC

Notes to the Financial Statements

for the Period Ended 28 February 2025

4. Debtors

2025 2024
£ £
Trade debtors 960 2,866
Total 960 2,866

WILD SPARKS OUTDOOR PLAY CIC

Notes to the Financial Statements

for the Period Ended 28 February 2025

5. Creditors: amounts falling due within one year note

2025 2024
£ £
Trade creditors 1,137
Taxation and social security 1,915 95
Other creditors 6,929 3,494
Total 9,981 3,589

COMMUNITY INTEREST ANNUAL REPORT

WILD SPARKS OUTDOOR PLAY CIC

Company Number: SC469829 (Scotland)

Year Ending: 28 February 2025

Company activities and impact

Wild Sparks provides outdoor play and learning experiences for children and families, primarily through an outdoor nursery for children aged 3 - 8 years. From March 2024 - Feb 2025 we delivered 154 nursery sessions, providing early learning and childcare for 30 families, including those with children with ASN or facing other disadvantages and challenges. Wild Sparks provides part time employment for 6 staff, at a FTE of 3.5 full time roles. All staff receive training and support with professional development. All staff were subject it increased wages, just above the government requirement for ELC employees. Wild Sparks delivered professional development and training services to other local ELC providers, both on a paid basis and as part of professional partnerships between settings.

Consultation with stakeholders

Wild Sparks stakeholders are the parents, teachers/professionals and children who use our services. We engaged them as follows: Online surveys for parents Regular consultation and group discussion work with children attending nursery sessions Full self-evaluation against Education Scotland guidance for Early Learning and childcare, in partnership with staff and stakeholders. In accordance with parent feedback we increased face to face meetings, adjusted our pick up and drop off arrangements to increase safety and convenience, advocated for additional support for children with ASN and offered parent volunteering experiences. We continue to tailor our support to include the most vulnerable families, working with partner organisations to provide holistic family support to those whose children have ASN or are facing other challenges. Children are at the heart of the nursery’s planning and development and they are actively involved in changes throughout the nursery on a daily basis.

Directors' remuneration

Directors salaries of £19,966 were paid during the year. There were no other transactions or arrangements in connection with the remuneration of directors, or compensation for director’s loss of office, which require to be disclosed

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
26 November 2025

And signed on behalf of the board by:
Name: A WARREN
Status: Director