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. p￿sent 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 safegua￿1 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 Se￿iCe 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 rese￿8$ 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 Se￿iCe 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 con￿rn 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 resoUr￿s, including its income and expenditure, for the year then
ended.,
have been properfy p￿pared 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 Con￿rn 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 con￿rn 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
othe￿ise 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 a￿ayS 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.ukJauditors￿SpOnSibi1itIe$. 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 prepa￿d 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 dIre￿lY 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 defer￿d 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
resOu￿e$
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-