Charlty registration number 1052262 Company registrntion number 02959482 (England and Wales COMMUNITY SUSTAINABILITY SERVICES ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
COMMUNITY SUSTAINABILITY SERVICES LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mrs P Blyth Mr D Cleghom Mrs G Lawson Charfty numbor 1052262 Company number 02959482 Registered office Unit 13c, Southwick Ind. Estate North Hyllon Road Southwi¢k Sunderland Tyne & Wear SR5 3TX Audltor Robson Laidler Accountanls Limited Femwood House Fernwood Road Jesmond Newcastle upon Tyne Tyne and Wear England NE2 1TJ Bankor• Lloyds Bank PLC 54 Fawcétt Street Sunderland Tyne & Wear SR1 1ST
COMMUNITY SUSTAINABILITY SERVICES CONTENTS Page Trustees, report Independenl auditor's report Statement of financial activities 10 Balance sheet 11 Notes to the financial Slalemenls 12-22
COMMUNITY SUSTAINABILITY SERVICES TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2024 The trustees who are also directors of the charity for the purposes of the Companies Act 2006. psent their report wilh the financial slalements of Ihe charity for the year ended 31 March 2024. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and mplY with the charity's Memorandum and Articles. the Companies Act 2006 and "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}. ObjecOve8 and activltles The principal activity of the Charty for the year 1st April 2023 10 31sl March 2024 was that of providing services for vulnerable and disadvantaged people in the North East of England. The Charity's main objectives are.. To rnlieve pov8rty in patheularby supplying and rnnovating fumiture and household goods to those in nged in the ' North East of England Th8 lie1 of elderly or disabled peoplg by pathcipating in any charitab19 s¢hen7e or service intended to benefit such people in negd. To pmtect and safegua1 the anvironment lor the public benefit particularty thmugh lh8 pmmotion of reuse and cycling as a means of waste disposal and the pmvi&on of recycling activities. We have worked towards our objectives by: Collecting, renovating and distributing fumiture and household goods to those in need. Providing training and volunteering opportunities. in particular for the long term unemployed and people with Learning Disabilities and Mental Health problems. Providing garden and handyperson services for elderly or disabled people lo help them lo live comfortably, securely and safely in their own homes in the community. How the Charity's acllvitSe$ deliver public beneflt The Charity's activities aim to help the most vulnerable people within our community. We act lo alleviale poverty, maintain people's independence within their own homes and offer support to those in long term unemployment, people with Learning Disabillties and people wrth Mental Health problems. All of our activities are provided whilst ensuring that the service users have a sense of dignity, and we are always aware of their emotional wellbeing. The Charity measures ils success based on the number of service users helped, the feedback forms and reports received back from seriice users and targets being hit, and in some case5 exceeded, wsthin the relevant services. The Charity is a public benefrt entty. The trustees have had regard lo the Charity Commission's guidan on public benefit. The main activities and who the Charity helps are described below.
COMMUNITY SUSTAINABILITY SERVICES TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Achievéments and perfornianc• Furniture Stores The Charity operales out of two premises across the city. each making a valuable contribution to the Charity's overall purpose and values. The first is based in Soulhwick on the North side of the River Wear and the second is in Thorney Close, on the South side of the River Wear. The fumiture stores exist lo make affordable, quality fvrnilure available to those most in need in our community. The Charity collects donated furniture and passes it on to SeiCe users, for a small charge. ensuring that the fumiture is of good quality and is re-usable. Volunteers help within the furniture stores by offering their free time lo assist with serving customers and administration work. CSS and its board of trustees are very grateful for the amount of time which is donated lo the charity throughout the year. CSS has been trying to increase its awafeness to those in most need within our community, to let people know that we are here and Can help them. A website has been created and this will hopefully attract more people to the sep4ice5 that we have to offer. This includes awareness for SCFS Contracts Ltd, the trading subsidiary of CSS. Any surplus funds from SCFS Contracts are passed lo the charity lo help with its running G05ts. Furnlture Restoratlon Workshop The workshop, based in Thorney Close, provided training and volunteering opportunities and supported placements for the long tem unemployed, people with disabilities and people with mental health problems. Within the furniture restoration workshop service users and volunteers could learn how to restore furniture and can acquire basic craft skills. The workshop provides therapeutic leaming,. it allows the service users to obtain new skills through stress free training whilst they work. Handyperson and Minor Alteratlons Servlc• After providing a Handyperson and Minor Alterations (HPMA) Service on behalf of Sunderland Care and Support during the five-year period between 2008 and 2013, a tender application was submitted, and the decision was made to award the new ¢onlract to the Charity in 2013. The Contract awarded was initially for three years running from July 2013 to June 2016. The contract was subsequently extend8d. and the contract ended in September 2021. A new Contract was published in 2021 and CSS applied via the council's rigorous procurement service. We were very proud lo be awarded the new contract, and the start date was October 2021. This is 2 five-year contract which will help provide some stability and sustainability to the charity, meaning CSS can build fof the future. The HPMA Servi provides handyperson, gardening and minor alteration works on the homes of seNice users who are elderly or vulnerable within the City. The works we complete within this seNiGe enable customers lo remain in their own homes and consequently maintain their independence. The service 15 accessed via referral only. The HPMA contrad has targets set at the start of each contradual period. CSS is proud lo stale that all targets sel are m8t and exceeded.
COMMUNITY SUSTAINABILITY SERVICES TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Goveman¢e and Intemal Contml The Directors have overall responsibility for the direction, management and control of the Charity and meet generally every 2 to 3 months, while responsibility for the day to day operational and finanaal aspects of the Charity is delegated to the Chief Exe¢utive Officer. Related Partles The Chaflty operate5 a wholly owned subsidiary Company, SCFS Contracts Ltd, which carries out gardening, ' handyperson, decorating and metal fabrication work but on a non-subsidised basis. During thè coming year it is anticipated that the Company will expand further by offering new and additional setv1$ to businesses as well as continuing to offer a much-valued s8rvi¢e to domestic customers. Any profit accruing io the Company is pledged to the Charity. Flnanclal revlew After a couple of challenging years with reported losses. the ¢harily this year is pleased to report a small surplus in funds. The majority of the surplus is restricted for particular activities, however the unrestricted funds has seen a surplus. The charity would like to thank The TSG Foundation for their donation of £10,000 which was contributed to help improve the Computer systems at CSS, and to help bring working systems up to dale. Reserve$ pollcy The Company has continued with its policy of maintaining reserves at a level approximating no more than six months unreslricted expenditure of the service. The rese8$ held at the end of the reporting period are £86,525 of which £48,648 are held in unrestricted funds and £37,877 in restricted fund$.in unrestricted funds. This is in-line with Ihe Charrty's reserves policy and designated funds supplement for the financial year. Rlsks The Trustees have assessed the major risks to which the charity is exposed and are satisfied Ihat systems are in place to mitigate exposure lo the major risks. The Directors arg rgsponsiblo for assessing th8 major risks to which the Company is exposed, and for establishing systoms to mitigate those risks. Thèy have consid8rgd risks which could havo a negative effect on the Company's ability to pursue its aims, both in t8rms of the likelihood of their occurring and the prob8blo impact of such events. Risks identified includè legal compliance, insurnnce, financial loss, continuity of personnel, accidents, property, ITand general govarnance. The Directors continue to revi8w and nFonitor th8$9 risks, and the adequacy of the systems in place to reduce them. Financlal Statements Company Law requires the Directors to prepare financial statements for each financial year, which gives a fair view of Ihe statement of affairs of the Company and of the surplus for that year. In preparing those financial statements the Directors are required lo.. select suitable accounting policies and Ihen apply them consistently make judgements and estimates that are reasonable and prudent prepare the finanaal statements on Ihe going concern basis unless tt is inappropriate to presume that the Company will continue in business The Directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any lime the financial position of the Company and lo enable them to ensure that the financial statements comply with the Companies Acts 1985 to 2006.
COMMUNITY SUSTAINABILITY SERVICES TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Plan$ for the Future The charity will continue to provide the Handyperson and Minor Alterations SeiCe on behalf of Sunderland Care and Support for the new contracted period. CSS has slarted working with Genloo by providing beds to children of their tenants, free of charge. This helps towards reducing child poverty, as we firmly believe that no child should go without a bed. This project is open to all Gentoo tenants and we hope to expand il to other landlords and housing associations where there is a need. The Charity will continue to seek funding for the core business to enable it to carry out the much-needed work that it does. The Charity will concentrate more on creating a larger social media presenc81o allow it lo reach a wider audlence. CSS will be moving forward wilh plans lo improve our marketing by uslng Search Engine Optimisation to increase awareness and source new Customers for all services. The Charity will focus on 'Northern Inspired Furniture. a project of CSS. The plan is lo increase sales online of non-essential items, which in lurn will bring income in to ensure that the priGes of essential items are kept at a low and affordable price for those most in need. The Thorney Close site's logisli¢s will be analysed and a business case put together to see if it is beneficial for the charity and il's beneficiaries lo close the site and bring everything in to one location. Due lo better transport and travel options now, as well as online sales. it is no longer as imperative as it once was to have presence in Ihe north and south of the city. Structurnp govomance and management 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. The Charity is a company Limited by Guarantee and was incorporated on the 17 August 1994. The Charity is registered as a charity under the Charities Act 1960 and was registered on 25 January 1996. The Charity is governed by its Memorandum and Articles of Association. The Board of Trustees, whose members are Directors for the purpose of the Companies Act 2006, has overall responsibility for the direction, management and control of the Company and meets typi¢ally every 2 to 3 months. The responsibility for the day to day operational and financial aspects of the Company has been delegated lo the Chief Executive Officer. The Trustees aim is lo ensure that they apply best practice and that they comply with the Charity Commission's guidelines. The trustees. who are also the diredors for the purpose of company law, and who seryed during the year and up to the date of signature of the finan¢ial slatements were.. Mrs P Blylh Mr D Cleghom Mrs G Lawson
COMMUNITY SUSTAINABILITY SERVICES TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Application lo become a Trustee is by mean5 of personal invrtation from the existing Trustees who take into account the relevant skills and experien of those invited. New Truslees are invited to attend an induction for half a day at the charity in order lo familiarise themselves with all aspects of the charity. The induction covers the following.. The obligations of the Trustees - The Memorandum and Articles of Association The history of the charity - The services thal the charity offers The trading subsidiary company The current financial position of the company Future plans Community Sustainability SeNices (formerty known as Sunderland Communily Furniture SeN1} has a Board consisting of at least three Trustee5. The Oirectors have overall responsibility for the direction, management and control ofthe Charity and meet every 2 to 3 months while responsibility for the day to day operational and financial aspects of Ihe Charily is delegated to the Chief Executive Officer. The Charity also operates a wholly owned subsidiary Company, SCFS Contracts Ltd, which carries out gardening. handyperson, decorating and metal fabrication work bul on a non-subsidised basis. During the coming year il is antiupated that the Company will expand further by offering new and additional services to businesses as well as continuing to offer a mu¢h-valued Servi to domeslic customers. Any profit accruing to the Company is pledged to the Charity. ststement of trustee8' respon81blllties The trustees, who are also the directors of Communty Sustainability Service5 for the purpose of company law, are responsible for preparing the Tru51ees' Report and the financial statements in a¢cordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practi). Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year. In preparing these financial stalements, the trustees are required to.. select suitable accounting policies and then apply them consistently; observe Ihe methods and principles in the Charities SORP.. make judgements and estimates thal are reasonable and prudent., state whether applicable UK Accounting Standards have been followed, subject to any matefial departures disclosed and explained in the finanaal slatements,. and prepare the financial statements on the going conrn basis unless it is inappropriate to presume that the charity will continue in operalion. The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any lime the financial position of the charity and enable them to ensure that the financial stalemenls comply with the Companies A¢t 2006. They are also responsible for safeguarding the assets of the charity and hents for taking reasonable sleps for the prevention and detection of fraud and other irregularities.
COMMUNITY SUSTAINABILITY SERVICES TRUSTEES, REPORT {INCLUDING DIRECTORS, REPORT) (CONTINUED> FOR THE YEAR ENDED 31 MARCH 2024 Audltor The auditors, Robson Laidler, have indicated that they are willing lo be re-appointed at the forthcoming Annual General Meeting. Disclosure of infonnation to auditor Each of the trustees has confirmed that there is no information of which they are aware which is relevant lo the audit, bul of which the auditor is unaware. They have fvrther confirmed that they have laken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information. The trustees, report was approved by the Board of Trustee$. Mrn P Blyth Trustee Dated..
COMMUNITY SUSTAINABILITY SERVICES INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF COMMUNITY SUSTAINABILITY SERVICES Opinion We have audited the financial statements of Community Sustainability Services (the '¢harity') for the year ended 31 March 2024 which comprise the statemenl of financial activilies, the balance sheel and notes lo the finanejal statements, including significant accounting policies. The financial reporting framework that has been applied in Iheir preparation is applicable law and United Kingdom Accounling Standards, including Financial Reporting Standard 102 Th8 Financial Reporting Standard applicable in the UK and Republic of Iraland (United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statements: give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and of its incoming resources and application of resoUrs, including its income and expenditure, for the year then ended., have been properfy ppared in accordance with United Kingdom Generally Accepted Accounting Practice; and have been prepared in accordance with the requirements of the Companies Act 2006. Ba$ls for oplnlon We conducted our audil in accordance wilh International Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the Audilorfs rnsponsibilities for the audit of the financial statgments section of our report. We are independent of the charity in a¢cordance with the ethical requirements that are relevant to our audit of the financial statements in the UK. including the FRC'S Ethical Slandard. and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evtdence we have obtained is sufficient and appropriate to provide a basis for our opinion. Con¢lu8ions relatlng to golng concem In auditing the financial statements, we have Conduded Ihat the twstees, use of the going Conrn basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have perfomied, we have not identified any material uncertainties relating to events or conditions that. individually or collectively, may cast significant doubl on the charity's ability lo continue as a going conc8m for a period of at least bhtelve monlhs from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect lo going conrn are described in the relevant sections of this report. Other Infomiatlon The other information comprises the infomiation included in Ihe annual report other than the financial stalements and our audilols report Ihereon. The trustees are responsible for the other information conlained within the annual report. Our opinion on the finanual slalemenls does not cover the other information and, except to the extent otheise expli¢itly stated in our report. we do not express any form of assurance conclusion Ihereon. Our responsibility is to read the other informalion and, in doing so. consider whether the other information is materially in¢onsistenl with the finanual statements or our knowledge obtained in the ¢ourse of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misslalements, we are required to determine whether this gives rise to a material misstatement in thè financial statements themselves. If, based on the work we have performed. we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this gard. Oplnlons on other matters prescrfbed by the Companiès Act 2006 In our opinion. based on the work undertaken in the course of our audit- the informalion given in the trustees, report for the financial year for which the financial statements are prepared, which indudes the directors, report prepared for the purposes of company law. is Consistent wilh the financial statements., and the directors, report included within the trustees, report has been prepared in aecordance with applicable legal requirements.
COMMUNITY SUSTAINABILITY SERVICES INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF COMMUNITY SUSTAINABILITY SERVICES Matters on whlch we are rnquired to rnport by exceptlon In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors, report included within the trustees, report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report lo you if, in our opinion.. adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us., or Ihe financial statements are not in agreement wilh the accounting records and returns; or certain disclosures of trustees, remuneration specified by law are not made., or we have not ceIVed all the infomiation and explanations we require for our audit., or the trustees were not entitled to prepare the financial slalements in a¢Gordance with the small companies regime and lake advantage of thè small companies, exemptions in preparing the Irustees, report and from the quirement to prepare a slrategic report. Ro8ponslbllltles of trustses As explained more fully in the slatemenl of trustees, responsibilities, the trustees, who are also the directors of the ¢harily for the purpose of Company law. are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and lor such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due lo fraud or efror. In preparing the financial stalemenls, the Irustees are responsible for assessing the charity's ability lo continue as a going concern, disdosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the Charitable company or lo ¢ease operations, or have no realisti¢ allemative but to do so, Audltorfs re$pon8lbilltle$ for the audlt of the financlal statements Our objectives are to obtain reasonable assurance about whether the financial slalements as a whole ar8 free from material misstatement, whether due lo fraud or error, and to issue an auditorfs report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAS (UK} will aayS detect a matenal misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, Including fraud. are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above. to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are Capable of detecting irregularities, including fraud, is detailed below. The risk of material misstatement due lo error or fraud has been assessed in conjunction with how intemal controls may mitigate any such risk. These controls are reviewed as part of Ihe audil by performing systems walklhroughs to ensure Ihey are operating effectively. Other sub51antive tesling is also performed on all material balances and therefore any instances of non-compliance should be identified or considered as insignificant. The laws and regulations which are considered to be significant to the entity relate to heatth and safety. Discussions are held with management to determine whether any breaches have occurred as well as legal expendilure being scrutinised for any evidence of non-compliance. The audit was considered capable of identifying irregularities only to the extent of the substanlive testing performed and from discussions with management. A fvrther description of our responsibilities is available on the Financial Reporting Council's website at.. https'.11 ¥W.fr¢.org.ukJauditorsSpOnSibi1itIe$. This description forms part of our auditorfs report.
COMMUNITY SUSTAINABILITY SERVICES INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF COMMUNITY SUSTAINABILITY SERVICES Use of our report This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken $0 that we mighl slate to the charilable Company's members those matters we are required to slate to them in an auditofs report and for no olher purpose. To the fullest extent permitted by law. we do nol accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body. for our audit work, for this report, or for the opinions we have formed. Mlchael T Moran BA FCA (Senlor Statutory Audltorl for and on bohalf of Robson Laidler Accountants Llmlted q s>2Lk Statutory Auditor Fernwood House Fernwood Road Jesmond Newcastle upon Tyne Tyne and Wear England NE2 1TJ
COMMUNITY SUSTAINABILITY SERVICES STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Unrestrfctsd Restrlcted funds funds 2024 2024 Total Unre$trictsd Restricted fund$ funds 2023 2023 Total 2024 2023 Notès In¢omo from: Donations and legacies Charitabl activities Provision of services to the disadvanged and vulnerable 78,294 78,294 51,315 51.315 446,887 446,887 365,926 385.926 Other trading activities Investments 33,551 1,946 33,551 1,946 40,678 323 40,678 323 Total Incomo 113,791 446,867 560.658 92,316 365.926 458.242 Expendlturo on: Trading costs 100,054 100,054 89.161 89.161 Charitab18 a ivilies Provision of services to the disadvanged and vulnerable 3,789 408,990 412,779 4,896 366,627 371,523 Total expendlturn 103,843 408,990 512,833 94,057 366,827 460,684 Net In¢ornel(expendlturo) and movement in fund8 9,948 37.877 47,825 (1,741) (701) (2,442) Reconciliation of funds: Fund balances at 1 April 2023 38,700 38,700 40,441 701 41,142 Fund balance8 at 31 March 2024 48,648 37,877 86.525 38.700 38,700 The stalement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006. 10-
COMMUNITY SUSTAINABILITY SERVICES BALANCE SHEET AS AT31 MARCH 2024 2024 2023 Note$ Flxed assets Tangible assets Investments 14. 15 80 198 60 140 258 Current a88ets Stocks Debtors Cash al bank and in hand 16 17 4.604 129.306 147,631 4,172 11.985 175.028 281.541 191,185 Credltors: amounts falllng du• wlthln one year 19 (195,158) (152,743) Net current assets 86,385 38,442 Total assets loss ¢urrent Ilabllltl•* 86,525 38,700 Income lunds Restricted funds Unrestricted funds - general 23 37,877 48,f)48 38,700 86,525 38,700 These finanaal statements have been prepad in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements were approved by the Trustees on A.'.J.l.:.loZAt. Mrs P Blyth Trustee Company Registration No. 02959482 11
COMMUNITY SUSTAINABILITY SERVICES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accountlng policies Charfty Inforniatlon Community Sustainability Services is a privale company limited by guarantee incorporated in England and Wales. The registered office is Unit 13c. Southwick Ind. Eslale, North Hylton Road, Southwick. Sunderland, Tyne & Wear, SR5 3TX. 1.1 Accountlng conventlon The financial statements have been prepared in accordance with the charty's gov8ming document, the Companles Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland. ('FRS 102.) and the Charities SORP "Accounting and Reporting by Charities.. Slalement of Recommended Practi¢e applicable to charities preparing their accounts in accordance wilh the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102>" (effedive 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows. The financial statements are prepared in steding, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting poliries adopted are set out below. 1.2 Golng concern Al the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trusle8S continue to adopt the going concern basis of accounting in preparing the financial statements. 1.3 Charltable funds Unrestricted funds are available for use al the discretion of the trustees in furtherance of their cttarilable objectives. Restricted funds are subject to specific conditions by donors or grantors as lo how they may be used. The purposes and uses of the restricted funds are set out in the notes lo the financial sl8lements. Endowment funds are subject to specific conditions by donors that the capital must be maintsined by the charity. 1.4 Incom• Income is recognised when the charity is legally entitled lo il after any performan conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipl. Other donations are recognised once the charity has been notified of the donalion. unless perfomiance conditions require defeffal of the amount. Income tax recoverable in relation to donations received under Gift Aid OT deeds of covenant is recognised at the time of the donalion. Legacies are recognised on receipt or otherwisè if Ihe charity has been nolified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known. the legacy is treated as a Contingent assel. Donated services and fa¢ilities are induded at the value to the charity, being the amount the charity would have been willing lo pay to obtain services or facilities of equivalent economic benefit on the open market. 12-
COMMUNITY SUSTAINABILITY SERVICES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accounting policles (Continued) Income from grants, where related to performance and specific deliverables, are accounted for as the charity eams the right lo consideration by its performance. Income from charitable trading activity is accounting for when earned. Investment income is included when receivable. 1.5 Expendlture Expenditure is re¢ognised on an ac¢ruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered. and is reported as part of the expendrture lo which it r8lates'. Costs of raising funds comprise the costs associated with attracting donations. grants and legacies and the costs of trading for fundraising purposes. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated dIrelY to such activities and those costs of an indirect nature necessary lo support then. Other expenditure indudes all expenditure that is netther related lo raising funds for the charity nor part of its expenditure on charitable activities. All costs are allocated between the expenditure categories of the SOFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis, as sel out in the notes to the accounts. 1.6 Tanglble flxed assets Tangible fixed assets are Initially measured at cost and subsequently measured at cosl or valuation, net of depreciation and any impairment losses. Depreciation is recognised $0 as to write off the cost Of valuation of assets less their residual values over their useful lives on the following bases.. Leasehold improvements Fixtures and fittings Equipment Motor vehicles 100A straight line basis 15 % straight line basis 330/0 Straight line basis 200A straight line basis The gain or loss arising on the disposal of an asset is detemiined as the difference betsveen the sale proceeds and the carrying value of the assel. and is recognised in the statement of financial activities. 1.7 Flxed a8Set Investments Fixed asset inveslments are initialfyf measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net incomel(expenditure) for the year. Transaction costs are expensed as incurred. 1.8 Impaimient of flxed assets At ea¢h reporting end dale, the charity reviews the carrying amounts of its tangible assets to determine whelher there is any indication that those assels have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impaiment loss (rf any>. 13-
COMMUNITY SUSTAINABILITY SERVICES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 A¢countlng policies Icontlnued) 1.9 Stocks Stocks are stated at the lower of cost and estimated selling price less costs lo complete and sell. Cosl comprises direct materials and. where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for dislribulion at no or nominal consideration are measured Ihe lower of replacement cost and cost. Net realisable value is the estimated selling price less all estimated costs of completion and costs lo be incurred in marketing. selling and distribution. 1.10 Cash and ¢a8h equlvalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investmenls with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in Current liabilities. 1.11 Flnan¢ial Instruments The charity has elected to apply the provisions of Section 11 'Basi¢ Financial Instruments, and Section 12 'Olher Financial Instruments Issues, of FRS 102 to all of its financial instruments. Financial instwmenls are recognised in the ¢harity'S balance sheet when the charity becomes party to the contradual provisions of the instrument, Financial assets and liabilities are offset, with th8 net amounts presented in the financial slalements, when there is a legally enforceable right lo set off the recognised amounts and there is an intention lo settle on a net basis or lo realise the ass&1 and settle the liability simultaneously. 1.12 Taxation The charity is exempt from corporation tax on its charitable activilies. 1.13 Employeo benotSt8 The cost of any unused holiday entitlement is recognised in the period in which the employee's sep4ices are received. Termination benefrts are recognised immediately a$ an expense when the charity 1$ demonstrably committed to lemiinate the employment of an employee or to provide termination benefits. 1.14 Retlrnment beneflts Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. Crlllcal a¢countlng estlmatss and Judgements In the appli¢ation of the chariiy's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and olher factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in thè period in which the eslimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both currenl and future periods. 14-
COMMUNITY SUSTAINABILITY SERVICES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Income from donations and legacles Unrestrlcted Unrestricted funds funds 2024 2023 Donations and gifts 78,294 51,315 Donatlons and glfts Cash donations Management charges Inman Charity Trustees Limited Other 1,094 75,700 814 43,500 5,000 2.001 1,500 78.294 51,315 Income from charltable actlvllle8 Restrl¢tsd funds 2024 Restrfcted funds 2023 Provlslon of •ervl¢e$ to the dlsadvanged and vulnerable Other income 446,867 365,928 Income from other tradlng actlvltle8 unreSffict Unrestrl¢ted funds funds 2024 2023 Other income 33,551 40.678 Incom• from Investments Unrestrlctèd Unrestricted funds funds 2024 2023 Interesl receivable 1,946 323 15-
COMMUNITY SUSTAINABILITY SERVICES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Expenditure on raising funds Unrestricted Unrestrl¢ted funds funds 2024 2023 Other tradlng actlvltle$ Other trading activities Staff costs Depreciation and Impairment 40,646 59.290 118 43,535 45,274 352 100,054 89,161 Expendlture on charitable activities Provision of Provl•lon of services to the servlces to the disadvanged dl$advang8d and vulnerable and vulnerable 2024 2023 Dlrect C08ts Staff costs Molor expenses Ac¢ounlan¢y Audit fees Direct costs 108.699 23.957 1,060 4,266 122,372 139,835 23,991 1,000 3.795 80,588 260,354 249,209 Share of support and goveman¢e costs (se• note 9) Support Governance 152,412 13 122,213 101 412,779 371.523 Analysis by fund Unrestricted funds Restricted funds 3,789 408,990 4,896 366,627 412,779 371,523 18-
COMMUNITY SUSTAINABILITY SERVICES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Support costs allocated to activities 2024 2023 Slaff costs Deprecialion Rent, rates and water Insuran Light and heat Telephone Printing, postage and stationary Sundry expenses Bad debt Repairs and maintenance Training and trav81 Bank charges Governanc8 Costs 98,824 70,540 2,200 13,069 10,139 13,849 4,442 1,441 4,436 14,631 10.736 12,595 4,827 1,894 4.291 177 3,637 659 141 13 620 698 779 101 152.425 122,314 Analy8ed between: Provision of services to the disadvanged and vulnerable 152,425 122,314 10 Net movement In funds 2024 2023 The net movement in funds is stated after chargingl(crediting): Depreciation of owned tangible fixed assets 118 2,552 11 Trustees None of the trustees (or any persons connected with them) received any remunefalion or benefits from the charity during the year. 12 Employe88 The average monthly number of employees during the year was-. 2024 Number 2023 Number Managerial Adminislration Other staff Total 10 17-
COMMUNITY SUSTAINABILITY SERVICES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 12 Employoes (Continued) Employment costs 2024 2023 Wages and salaries Social security costs Other pension costs 244,654 17,760 4,399 235,878 16,323 3,448 266,813 255,649 Key management personnel received remuneration of £40,814 (2023.. £40.816). There were no employees whose annual remuneration was more than £60,000. 13 Taxatlon The charity is exemprfrom taxation on its activities because all its income is applied for charitable purposes. 14 Tanglble fixed a8$0ts LMs•hold Flxtur•J Ind Improvgmgnts ffttlng$ Equlpmgnt Motor v•hlclos Total Cost At 1 April 2023 27,445 20,565 18,181 55,106 121,297 At 31 March 2024 27,445 20.565 18.181 55,106 121,297 Depre¢latlon and Impaimwnt Al 1 April 2023 Depreciation charged in the year 27,440 20.406 118 18,154 55,099 121,099 118 At 31 March 2024 27,440 20,524 18.154 55.099 121,217 Carylng amount At 31 March 2024 41 27 80 At 31 March 2023 159 27 198 18-
COMMUNITY SUSTAINABILITY SERVICES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 16 Flxed asset Investments Unllsted investments Cost or valuatlon At 1 April 2023 & 31 March 2024 60 Carrylng amount At 31 March 2024 60 At 31 March 2023 60 16 Stocks 2024 2023 Finished goods and goods for resale 4,604 4,172 17 Debtors 2024 2023 Amounts falllng due wlthln one year: Trade debtors Prepayments and accrued income 116,875 12.431 583 11,402 129,306 11.985 19-
COMMUNITY SUSTAINABILITY SERVICES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 18 Subsldiarie8 Details of the charÈty's subsidiaries at 31 March 2024 are as follows.. Name of undertaklng Reglstered offlce Nature of buslnes$ Cla8$ of Shares held % Held Dlro¢t SCFS (Contracts) Limited England and Wales General building work. maintenance and recycling Ordinary 100.00 The aggregale capital and reserves and the result for th8 year of Sltbsidiaries excluded from consolidation was as follows: Name of undertaklng ProfiU(Lo$$l Capital and Roservès SCFS (Contracts) Limited 886 24.756 19 Crodltor•: amounts falllng due wlthln one year 2024 2023 Other laxation and social security Trade Creditors Amounts owed to fellow group undertakings Other ¢reditOfS Acwals and deferd income 31,429 23.539 12,034 1,103 127,051 24,312 21,474 10,905 95,668 195,156 152,743 20 Retlrement benefit scheme8 2024 2023 Deflned contrlbullon s¢heme$ Charge to profrt or loss in respect of defined contribution schemes 4.399 3,448 The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund. -20-
COMMUNITY SUSTAINABILITY SERVICES NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 21 Unre8trf¢tsd funds The unrestricted funds of the charity comprise Ihe unexpended balances of donations and grants which are not subject t0 Specific conditions by donors and grantors as to how Ihey may be used. These include designated funds which have been set aside out of unre51ricted fund5 by the trustees for specific purposes. At 1 Aprll 2023 In¢oming Resourc08 At 31 March resOue$ expendod 2024 General funds 38,700 113,791 (103,843) 48,648 Prevlous year: At 1 April 2022 Incomlng resource$ Resour¢e$ At 31 March exponded 2023 General funds 40.441 92.316 {94,057J 38,700 22 Analysls of net assets between funds Unrestricted funds 2024 Re8trlcted funds 2024 Totsl 2024 At 31 March 2024: Tangible assets Inveslmenls Current asset(lIabIlit18$) 80 60 48,508 80 60 86,385 37,877 48,648 37,877 86,525 Unrestrl¢tsd funds 2023 Restrfcted funds 2023 Total 2023 At 31 March 2023: Tangible 85sels Investments Current assetsl(liabilitiesl 198 60 38,442 198 60 38,442 38,700 38,700 21
COMMUNITY SUSTAINABILITY SERVICES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 23 Restricted funds The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subjecl to specific conditions by donors as to how they may be used. At 1 Aprll 2023 Intomlng resources Resources At 31 March expéndèd 2024 Handy Person and Minor Alteration 446,867 (408,990) 37,877 Provlou$ year: At 1 April 2022 Incoming Resources At 31 March resources expended 2023 Handy Person and Minor Alteration Vehicle Fund 365,926 (365,926) (701) 701 701 365,926 366,627 The Handyperson and Mlnor Alteratlon$ IHPMA) fund This fund relales to a three year service contract lo provide handyperson and minor alterations $eNices to the disadvantaged and vulnerable within Sunderland. The ¢ontra¢t has specific targets that are to be mel. The contractual amount relates to salaries of the handypersons, administration staff. management charges, materials for providing the service and a contribution towards the overheads. The Vehicle Fund This fund relates lo monies received from funders lo purchase new vehicles for use within the charty. The balance at the year end relates lo the net book value of the vans purchased. 24 Operating lease commltmonts Al the reporting end date the charity had outstanding commitments for fulure minimum lease payments under non-cancellable operating leases. which fall due as follows: 2024 2023 thin one year Between two and five years 31,464 5,244 31.464 31,464 36,708 62,928 25 Relatsd party transactions There were no disclosable related party transactions during the year {2023 - none). -22-