Charity Accounts Intelreading the accounts so you don’t have to

The Spark (Scotland)

Scottish charity SC018249 · record on the Scottish Charity Register (OSCR) · accounts PDF

Latest income
£1.6m
Latest spending
£1.7m
Accounts read
FY2025

Financial health, per FY2025 accounts

The accounts state that the charity reported a net deficit of £106,406 for the year ended 30 September 2025, resulting in total negative unrestricted reserves of £83,020. The trustees acknowledge a material uncertainty regarding going concern due to reliance on unconfirmed future income, yet conclude that the going concern basis remains appropriate given the charity's track record in generating revenue.

What the accounts disclose

Going concern: material uncertainty disclosed
“This risk gives rise to material uncertainty over the cash levels for the period of twelve months from the date of approval, and therefore over the going concern assessment.” — page 25
Per FY2025 accounts as filed with OSCR.
Register data and accounts from the Scottish Charity Regulator (OSCR), used under the Open Government Licence. Automated analysis; the filed accounts are authoritative.