Sparkle Sisters Edinburgh - Charities report

REGISTERED COMPANY NUMBER: SC764102 (Scotland)

REGISTERED CHARITY NUMBER: SC052356

Report of the Trustees and

Financial Statements for the Year Ended 31 December 2025

for

SPARKLE SISTERS EDINBURGH

Page

Report of the Trustees

1

to

5

Independent Examiner's Report

6

Statement of Financial Activities

7

Balance Sheet

8

Notes to the Financial Statements

9

to

14

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 2025. 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 purposes: for which the Company is established as a legal entity are: The prevention and relief of poverty; the advancement of the Christian religion in Scotland and elsewhere; and the relief of those in need by reason of age, ill-health, disability, financial hardship or another disadvantage. We more specifically work with women who have been affected by homelessness in some way and or/ have suffered from any form of abuse.

The Company shall be empowered to carry on any lawful activity in the pursuit of the purposes above, including but not limited to: delivering health and well-being services to women, offering safe spaces for women to receive support and encouragement; providing training for women in life skills.

Significant activities

We focus on building relationships through one-to-one support and group activities designed to foster friendship and community. Currently, our primary support efforts include Pamper Events, the Freedom2Sparkle course and Social Sisters.

Pamper Events

These are free events bringing an evening of pampering, friendship and community to women who are currently affected in some way by homelessness in our city. We offer haircuts, massage, clothing, toiletries and hot food/drinks. The events typically happen once every 3 months.

Freedorn2Sparkle course

This is a safe, supportive environment where participants become part of a community of courageous women who have chosen to break their silence and begin talking about the lasting impact abuse has had on their adult lives.

The course is delivered over seven weeks, with one 90-minute group session each week. Participants also receive weekly one-to-one support from a member of staff before the course begins, throughout the programme, and for as long as ongoing support is needed afterwards.

Social Sisters

This is a monthly social event designed exclusively for the women we support. These gatherings will provide a safe and welcoming space for connection, relaxation, and community building. Our aim is for these events to work towards combating isolation and fostering friendships among women who often feel alone in their struggles.

Public benefit

The trustees of Sparkle Sisters Charity confirm that they have complied with their duty to have due regard to the guidance on public benefit as published by the Charity Commission in exercising their powers and duties.

In accordance with this guidance, the trustees ensure that all charitable activities carried out by Sparkle Sisters provide tangible public benefit by supporting homeless and vulnerable women in the Edinburgh community.

The charity's initiatives, such as pamper evenings and emotional and practical support services, are accessible to those in need, regardless of background, and are aligned with the charity's Christian ethos of providing care, companionship, and hope to those we serve.

Statement of faith

As we are a Christian Charity, the staff are subject to an Occupational Requirement that the post holder is a committed, active Christian under Part 1 of Schedule 9 of the Equality Act 2010. Therefore the staff involved have all signed and agreed to our statement of faith.

Women-only service

The Company recognises the unique challenges which many women face in society including the home and the workplace whether by reason of harm or abuse or other causes, and therefore desires to create a safe space for personnel and service users alike. For these reasons the Company intends to confine the delivery of its services to women.

Volunteers

We are very grateful for the support of our volunteers, the majority of whom volunteer at our pamper events. Each volunteer signs a code of conduct and depending on the role they may sign a volunteer agreement which also agrees to the statement of faith.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

Pamper events

During the year, we organised four pamper events, welcoming a total of 185 attendances, representing 130 individual women. On average, each event was attended by 47 women and supported by 29 dedicated volunteers who helped create a safe, welcoming environment while providing practical support, refreshments, and pampering services.

Freedom2Sparkle course

This year saw significant growth in our Freedom2Sparkle course, enabling us to deliver four 7-week courses throughout the year. A total of 19 women began the course across the four groups, with 15 successfully completing the full programme. This increased capacity allowed us to support more women as they began their journey of healing and recovery in a safe, supportive environment.

Social Sisters

Throughout the year, women enjoyed evening barbecues, a number of different re-makery workshops, a cinema trip, a glass painting workshop, a beach walk, and a mini craft and pampering session. Our social sisters events for 2025 recorded a total attendance of 72, demonstrating the ongoing value of creating consistent opportunities for women to connect, build relationships, and access support.

One-to-one support

Throughout the year we have worked with 39 women on a one-to-one basis, providing individualised support to varying degrees.

Fundraising activities

In 2025 we took a fresh approach to our annual fundraising event by hosting a talent show, celebrating the incredible gifts and creativity of our women and volunteers, through this we raised a total of £3425. The evening featured a wide variety of performances, including a choir, solo singers, a moving poem written by one of our women, a live auction, clothes rails and a Christmas hamper raffle. One particularly powerful moment saw another poem read aloud by several of our women, each sharing it in their own native language, beautifully reflecting the diversity of our community and the shared experiences that unite us.

In the lead-up to the event, one of our volunteers facilitated a songwriting workshop, where a group of women worked together to write an original song from scratch. The song was then performed live by the volunteer on the evening, making it a particularly memorable and meaningful part of the event.

The evening was both inspiring and uplifting. As well as raising much-needed funds to support the work of Sparkle Sisters, it provided many of the women involved with the opportunity to step outside their comfort zones, share their talents, build confidence, and experience the encouragement of performing in front of a supportive audience. It was a wonderful celebration of courage, community, and the transformative impact of creating opportunities for women to thrive.

FINANCIAL REVIEW

Reserves policy

As an organisation, we are committed to maintaining a consistent surplus to mitigate the risk of redundancy or financial crises. Our reserves policy outlines that the minimum required reserves consist of the Continuity Fund and the Dissolution Fund, which we are in the process of finalising and are designated to ensure all options are considered before any decision regarding the dissolution of the charity is made.

- Continuity fund: £15,000 (This has been defined as a minimum of a three months' budgeted trading activity)

- Dissolution fund: £13,500 (This has been defined as residual operating costs for up to 3 months and staff closure costs

- Total Minimum Reserves: £28,500

The charity currently holds the minimum level of reserves in accordance with its Reserves Policy, with these funds ring-fenced accordingly. Financial planning is supported by a three-year budget, which is reviewed regularly to ensure the charity remains financially sustainable.

The Trustees will continue to review the Reserves Policy on an ongoing basis, particularly in response to any significant changes in the charity's circumstances, such as recruiting additional staff or changes to operational requirements.

The Trustees have reviewed the charity's financial position and are satisfied that sufficient funds are available to enable the charity to continue operating for at least 12 months from the date of signing these accounts. This assessment, together with the charity's reserves policy and ongoing financial monitoring, supports the Trustees' conclusion that the charity remains a going concern. Regular financial reviews will continue to ensure the charity maintains a stable and sustainable financial position.

FUTURE PLANS

1. Enhance monitoring and evaluation processes to better measure outcomes, demonstrate impact, and guide future development

2. Expand our fundraising base and build a wider network of supporters to strengthen the sustainability and reach of our work.

3. Develop new partnerships with organisations that can provide additional opportunities, practical support, and resources for the women we support.

4. We hope to increase our paid staff capacity to cover key areas, such as the delivery of the Freedom2Sparkle course, while continuing to complement the valuable contribution of our volunteers.

5. Expand the residential trip to take place twice a year, providing more opportunities for women to experience rest, connection, and restoration in a safe and supportive environment

6. We aim to continue strengthening the foundations of the charity by reviewing and embedding our structures, policies, and processes, ensuring our core services are well-supported, sustainable, and operating effectively as we continue to grow

7. We plan to deepen our support for the women we work with by increasing opportunities for one-to-one support and group activities that foster connection, belonging, and a stronger sense of community

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees

To recruit trustees, we identify individuals who have demonstrated a genuine interest in our mission and possess the necessary skills for specific roles within the organisation. Potential candidates are invited to submit an application form and will then meet a subcommittee made up of two or three existing trustees who will interview the candidate. If successful, pending approval by the Board during a meeting, they may be co-opted into the trustee position.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

In thinking through Risk Management, Sparkle Sisters has considered several key risks:

Safeguarding: Ensuring the safety and well-being of vulnerable individuals is

a top priority. Safeguarding procedures and a policy agreed by the trustees are in place to protect against abuse, neglect, or harm.

Financial Stability: We have implemented a reserves policy to mitigate the risk of financial instability, ensuring the charity can operote sustainably and avoid crises. Fundraising to gain consistent financial support is also a priority.

Operational Continuity: The Continuity and Dissolution Funds help manage the risk of unforeseen disruptions, ensuring the charity can continue its work for at least three months, even in challenging times.

Compliance: Adhering to legal and regulatory requirements, including reporting and governance, to prevent non-compliance issues that could affect our operations.

Staffing and Resources: Ensuring we have sufficient staff and resources to meet our operational needs and avoid potential gaps in service delivery.

These risks will be continually reviewed and expanded as part of our evolving risk management strategy.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC764102 (Scotland)

Registered Charity number

SC052356

Registered office

Hope Church Leith

9 Casselbank Street

Edinburgh

EH6 5HA

Trustees

R Fraser

A M Langley

C L Macmillan (appointed 10.2.25)

L R Mcgibbon (appointed 2.2.26)

L A Oosterhoff (resigned 2.2.26)

S J Robinson

G Simison

Independent Examiner

Mann Judd Gordon Ltd

Chartered Accountants

26 Lewis Street

Stornoway

Isle of Lewis

HS1 2JF

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of Sparkle Sisters Edinburgh for the purposes of company law) are responsible for preparing the Report of the Trustees 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. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

Under company law the trustees must not approve the financial statements unless they are satisfied that they 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 those financial statements, the trustees are required to

-	select suitable accounting policies and then apply them consistently;

-	observe the methods and principles in the Charities SORP;

-	make judgements and estimates that are reasonable and prudent;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. 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.

Approved by order of the board of trustees on 17 August 2026 and signed on its behalf by:

C L Macmillan - Trustee

I report on the accounts for the year ended 31 December 2025 set out on pages seven to fourteen.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of the independent examiner's report

My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner's statement

In connection with my examination, no matter has come to my attention :

(1)	which gives me reasonable cause to believe that, in any material respect, the requirements

-	to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and

-	to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations

have not been met; or

(2)	to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Andrew Cumming CA

The Institute of Chartered Accountants of Scotland

Mann Judd Gordon Ltd

Chartered Accountants

26 Lewis Street

Stornoway

Isle of Lewis

HS1 2JF

17 August 2026

31.12.25

31.12.24

Unrestricted

Restricted

Total

funds

fund

funds

Notes

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

23,582

43,000

66,582

47,367

Investment income

2

1,397

-

1,397

1,232

Total

24,979

43,000

67,979

48,599

EXPENDITURE ON

Charitable activities

3

Charitable activities

8,802

48,836

57,638

39,076

NET INCOME/(EXPENDITURE)

16,177

(5,836

)

10,341

9,523

RECONCILIATION OF FUNDS

Total funds brought forward

58,309

32,776

91,085

81,562

TOTAL FUNDS CARRIED FORWARD

74,486

26,940

101,426

91,085

31.12.25

31.12.24

Unrestricted

Restricted

Total

funds

fund

funds

Notes

£

CURRENT ASSETS

Debtors

8

-

336

Cash at bank and in hand

75,086

26,940

102,026

92,832

75,086

26,940

102,026

93,168

CREDITORS

Amounts falling due within one year

9

(600

)

-

(600

)

(2,083

)

NET CURRENT ASSETS

74,486

26,940

101,426

91,085

TOTAL ASSETS LESS CURRENT
LIABILITIES

74,486

26,940

101,426

91,085

NET ASSETS

74,486

26,940

101,426

91,085

FUNDS

10

Unrestricted funds

74,486

58,309

Restricted funds

26,940

32,776

TOTAL FUNDS

101,426

91,085

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 17 August 2026 and were signed on its behalf by:

R Fraser - 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.

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.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2.	INVESTMENT INCOME

31.12.25

31.12.24

£

Deposit account interest

1,397

1,232

3.	CHARITABLE ACTIVITIES COSTS

Direct

Costs (see

note 4)

£

Charitable activities

57,638

4.	DIRECT COSTS OF CHARITABLE ACTIVITIES

31.12.25

31.12.24

£

Staff costs

48,777

35,393

Events

2,102

373

Client meetings

384

376

Merchandise

98

57

Discretionary support

1,709

-

PVG checks

59

118

Training & staff welfare

248

75

Office & administration

522

1,216

Insurance

577

-

Website & Social Media

245

-

Board meetings

136

93

Bookkeeping

2,023

957

Accountancy

600

-

Sundry

44

85

Travel & subsistence

54

35

Bank charges

60

298

57,638

39,076

5.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2025 nor for the year ended 31 December 2024.

6.	STAFF COSTS

The average monthly number of employees during the year was as follows:

31.12.25

31.12.24

All staff

3

No employees received emoluments in excess of £60,000.

7.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

funds

fund

funds

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

4,367

43,000

47,367

Investment income

1,232

-

1,232

Total

5,599

43,000

48,599

EXPENDITURE ON

Charitable activities

18,675

20,401

39,076

NET INCOME/(EXPENDITURE)

(13,076

)

22,599

9,523

Transfers between funds

(10,177

)

10,177

-

Net movement in funds

(23,253

)

32,776

9,523

RECONCILIATION OF FUNDS

Total funds brought forward

81,562

-

81,562

TOTAL FUNDS CARRIED FORWARD

58,309

32,776

91,085

8.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Accruals

-

336

9.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade creditors

-

1,207

Accrued expenses

600

876

600

2,083

10.	MOVEMENT IN FUNDS

Net

movement

At

At 1.1.25

in funds

31.12.25

£

Unrestricted funds

General fund

10,925

16,177

27,102

Designated fund

47,384

-

47,384

58,309

16,177

74,486

Restricted funds

General Fund

32,776

(5,836

)

26,940

TOTAL FUNDS

91,085

10,341

101,426

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

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

24,979

(8,802

)

16,177

Restricted funds

General Fund

43,000

(48,836

)

(5,836

)

TOTAL FUNDS

67,979

(57,638

)

10,341

Comparatives for movement in funds

Net

Transfers

movement

between

At

At 1.1.24

in funds

funds

31.12.24

£

Unrestricted funds

General fund

-

(13,076

)

24,001

10,925

Designated fund

81,562

-

(34,178

)

47,384

81,562

(13,076

)

(10,177

)

58,309

Restricted funds

General Fund

-

22,599

10,177

32,776

TOTAL FUNDS

81,562

9,523

-

91,085

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

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

5,599

(18,675

)

(13,076

)

Restricted funds

General Fund

43,000

(20,401

)

22,599

TOTAL FUNDS

48,599

(39,076

)

9,523

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

Net

Transfers

movement

between

At

At 1.1.24

in funds

funds

31.12.25

£

Unrestricted funds

General fund

-

3,101

24,001

27,102

Designated fund

81,562

-

(34,178

)

47,384

81,562

3,101

(10,177

)

74,486

Restricted funds

General Fund

-

16,763

10,177

26,940

TOTAL FUNDS

81,562

19,864

-

101,426

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

30,578

(27,477

)

3,101

Restricted funds

General Fund

86,000

(69,237

)

16,763

TOTAL FUNDS

116,578

(96,714

)

19,864

11.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2025.