Charity registration number 1052262 (England and Wales)
Company registration number 02959482
COMMUNITY SUSTAINABILITY SERVICES
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

COMMUNITY SUSTAINABILITY SERVICES
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Charity number (England and Wales)
Company number
Registered office
Auditor
Bankers
Mrs P Blyth
Mr D Cleghorn
Mrs G Lawson
1052262
02959482
Unit 13c. Southwick Ind. Estate
North Hylton Road
Southwick
Sunderland
Tyne & Wear
SR5 3TX
Robson Laidler Accountants Limited
Fernwood House
Fernwood Road
Jesmond
Newcastle upon Tyne
Tyne and Wear
England
NE2 1TJ
Lloyds Bank PLC
54 Fawcett Street
Sunderland
Tyne & Wear
SR1 1ST

COMMUNITY SUSTAINABILITY SERVICES
CONTENTS
Trustees' report
Page
1 - 6
Independent auditor's report
7-9
Statement of financial activities
10 - 11
Balance sheet
12
Notes to the financial statements
14 - 24

COMMUNITY SUSTAINABILITY SERVICES
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
The trustees who are also directors of the charty for the purposes of the Companies Act 2006, present their
report with the financial statements of the charity for the vear ended 31 March 2025
*Aei accounts in accordance with the Finanda Repoing standard applicate in the Uk and Repubis of reland
(FRS 102)" (effective 1 January 2019).
Objectives and activities
The principal activity of the Charity for the year 1st April 2024 to 31st March 2025 was that of providing services
for vulnerable and disadvantaged people in the North East of England.
The Chanty's main objectives are:
To relieve poverty in particular by supplying and renovating furniture and household goods to those in need in the
North East of England
The relief of elderly or disabled people by participating in any charitable scheme or service intended to benefit
such people in need.
To protect and safeguard the environment for the public benefit particularly through the promotion of reuse and
recycling as a means of waste disposal and the provision of recycling activities.
We have worked towards our objectives by:
Collecting, renovating and distributing furniture 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 to help them to live comfortably.
securely and safely in their own homes in the community.
How the Charity's activities deliver public benefit
The Charity's activities aim to help the most vulnerable people within our community. We act to alleviate poverty.
maintain people's independence within their own homes and offer support to those in long term unemployment,
people with Learning Disabilities and people with 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 its success based on the number of service users helped, the feedback forms and reports
received back from service users and targets being hit, and in some cases exceeded, within the relevant
services.
The Charity is a public benefit entity. The trustees have had regard to the Charity Commission's guidance on
public benefit.
The main activities and who the Charity helps are described below.
- 1 -

COMMUNITY SUSTAINABILITY SERVICES
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Achievements and performance
Furniture Stores
The Charity operates 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 Southwick on the North side of the River Wear and the second is in Thorney Close, on the
South side of the River Wear.
The furniture stores exist to make affordable, quality furniture available to those most in need in our community.
The Charity collects donated furniture and passes it on to service users, for a small charge, ensuring that the
furniture is of good quality and is re-usable.
Volunteers help within the furniture stores by offering their free time to assist with serving customers and
administration work. CSS and its board of trustees are very grateful for the amount of time which is donated to
the charity throughout the year.
CSS has been trying to increase its awareness 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
services that we have to offer. This includes awareness for SCS Contracts Ltd, the trading subsidiary of CSS.
Any surplus funds from SCFS Contracts are passed to the charity to help with its running costs.
During the reporting period the board made the hard decision to close the furniture store and the activities that
are based at Thorney Close. The site had succumbed to a lot of vandalism during the previous 2 years, and
mounting costs to repair the buildings and gardens were too much for the charity to sustain. A business case
regarding the logistics of Thorney Close was prepared, and the vandalism suffered by the charity added to the
decision to close the branch.
Furniture Restoration Workshop
The workshop, based in Thorney Close, provided training and volunteering opportunities and supported
placements for the long term 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 learing; it allows the service users to obtain new skills through stress free
training whilst they work.
Due to the closure of the Thorney Close site, the workshop has been relocated to a new unit on Southwick
Industrial Estate, and forms part of the Northern Inspired Furniture Project
- 2-

COMMUNITY SUSTAINABILITY SERVICES
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Handyperson and Minor Alterations Service
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 contract to the Charity in 2013.
The contract awarded was initially for three years running from July 2013 to June 2016. The contract
was subsequently extended, 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 to be awarded the new contract, and the start date was October 2021. This is a
five-year contract which will help provide some stability and sustainability to the charity, meaning CSS
can build for the future.
The HPMA service provides handyperson, gardening and minor alteration works on the homes of
service users who are elderly or vulnerable within the city. The works we complete within this service
enable customers to remain in their own homes and consequently maintain their independence. The
service is accessed via referral only.
The
HPMA contract has targets set at the start of each
contractual period, CSS is proud to state that all targets set are met and exceeded
Northern Inspired Furniture (NIF)
After the closure of the Thorney Close site, it was decided to take on the lease of Unit 13A Southwick
Industrial Estate, and to relocate the workshop from Thorney Close to Unit 13A, and to move in
Northern Inspired Furniture to separate the project from the sale of essential items of furniture.
NIF concentrates on the sale of the non-essential items of furniture and decorative items. The charity
tries to keep down the price of essential items of furniture for customers (3-piece suites, beds,
wardrobes etc, and non-essential items can be offered for sale at a higher price, meaning that the
proceeds from these items is used to keep the price of essential Items lower.
It is anticipated that volunteers and trainees can work within this department and pick up practical
skills in the workshop, as well as life skills in the working environment. The board will monitor this
project over the next financial year.
Governance and Internal Control
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 financial aspects of the
Charity is delegated to the Chief Executive Officer.
Related Parties
le Charity operates a wholly owned subsidiary Company, SGFS Contracts Ltd, which carries out gardenin
andyperson, decorating and metal fabrication work but on a non-subsidised basis. During the coming year it
anticipated that the Company will expand further by offering new and additional services to businesses as well as
continuing to offer a much-valued service to domestic customers. Any profit accruing to the Company is pledged
to the Charity.
Financial review
After a couple of challenging years with reported losses, the charity this year is pleased to report a small surplus
in the year.
Reserves policy
The Company has continued with its policy of maintaining reserves at a level approximating no more than six
months unrestricted expenditure of the service.
The free reserves held at the end of the reporting period are £63,760, The excess reserves held at the end of the
inancial year are planned to be invested in replacement of our aging fleet of vans which will improve the services
This is in-line with the Charity's reserves policy and designated funds supplement for the financial year.
- 3-

COMMUNITY SUSTAINABILITY SERVICES
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Risks
The Trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in
place to mitigate exposure to the major risks.
The Directors are responsible for assessing the major risks to which the Company is exposed, and for
establishing systems to mitigate those risks. They have considered risks which could have a negative effect on
the Company's ability to pursue its aims, both in terms of the kelihood of their occurring and the probable impact
of such events. Risks identitied include legal compliance, insurance, financial loss, continuity of personnel,
accidents, property, IT and general governance. The Directors continue to review and monitor these risks, and
the adequacy of the systems in place to reduce them.
Financial Statements
Company Law requires the Directors to prepare financial statements for each financial year, which gives a fair
view of the statement of affairs of the Company and of the surplus for that year. In preparing those financial
statements the Directors are required to;
• select suitable accounting policies and then apply them consistently
• make judgements and estimates that are reasonable and prudent
• prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the Company will continue in business
The Directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at
any time the financial position of the Company and to enable them to ensure that the financial statements comply
with the Companies Acts 1985 to 2006.
Plans for the Future
The charity will continue to provide the Handyperson and Minor Alterations service on behalf of Sunderland Care
and Support for the new contracted period.
CSS will continue to work with Gentoo offering single beds to the children of their tenants as part of the child bed
poverty reduction initiative. Other landlords and housing associations will be contacted to see if this is something
we can work alongside them with.
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 look at employing a Business Development Officer, who will concentrate on sourcing funding for
the core business and new vehicles. It is envisaged that they will improve the marketing of CSS and increase it's
awareness.
This year we sadly said farewell to our Chief Executive, Tony Lawson. Tony has been with the Charity for more
than 30 years and has successfully steered us through the bad times and the good, and the Trustees wish him a
long and happy retirement. We have however been fortunate to recruit Joanne Thompson to take the work of the
Charity forward
- 4 -

COMMUNITY SUSTAINABILITY SERVICES
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Structure, governance 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 typically every 2 to 3 months.
The responsibility for the day to day operational and financial aspects of the Company has been delegated to the
Chief Executive Officer.
The Trustees aim is to ensure that they apply best practice and that they comply with the Charity Commission's
guidelines,
The trustees, who are also the directors for the purpose of company law, and who served during the year and up
to the date of signature of the financial statements were:
Mrs P Blyth
Mr D Cleghorn
Mrs G Lawson
Application to become a Trustee is by means of personal invitation from the existing Trustees who take into
account the relevant skills and experience of those invited.
New Trustees are invited to attend an induction for half a day at the charity in order to 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 that the charity offers
- The trading subsidiary company
- The current financial position of the company
- Future plans
Community Sustainability Services (formerly known as Sunderland Community Furniture Service) has a Board
consisting of at least three Trustees.
The Directors have overall responsibility for the direction, management and control of the Charity and meet every
2 to 3 months while responsibility for the day to day operational and financial aspects of the Charity 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 but on a non-subsidised basis. During the
coming year it is anticipated that the Company will expand further by offering new and additional services to
businesses as well as continuing to offer a much-valued service to domestic customers. Any profit accruina to the
Company is pledged to the Charity.
- 5-

COMMUNITY SUSTAINABILITY SERVICES
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Statement of trustees' responsibilities
The trustees, who are also the directors of Community Sustainability Services for the purpose of company law,
are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law
and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year 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 statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP:
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting
Standards have been followed, subject to any material departures
disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at
any time the financial position of the charity and enable them to ensure that the financial statements comply with
the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for
taking reasonable steps for the prevention and detection of fraud and other irregularities.
Auditor
The auditors, Robson Laidler, have indicated that they are willing to be re-appointed at the forthcoming Annual
General Meeting.
Disclosure of information to auditor
Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the
audit, but of which the auditor is unaware. They have further confirmed that they have taken 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 Trustees.
Mrs P Blyth
Trustee
Dated: M.12 22
- 6-

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 'charity') for the year ended 31
March 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and
notes to the financial statements, including significant accounting policies. The financial reporting framework that
has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including
Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland
(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 2025 and of its
incoming resources and application of resources, including its income and expenditure, for the year then
ended:
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice:
and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable
law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of
the financial statements section of our report. We are independent of the charity in accordance with the ethical
requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical
Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe
that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees'
use of the going concern basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or
conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going
concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the
relevant sections of this report.
Other information
The other information comprises the information included in the annual report other than the financial statements
and our auditor's report thereon. The trustees are responsible for the other information contained within the annual
report. Our opinion on the financial statements does not cover the other information and, except to the extent
otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our
responsibility is to read the other information and, in doing so, consider whether the other information is materially
inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears
to be materially misstated, If we identify such material inconsistencies or apparent material misstatements, we are
required to determine whether this gives rise to a material misstatement in the 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 regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of our audit:
the information given in the trustees' report for the financial year for which the financial statements are
prepared, which includes the directors' report prepared for the purposes of company law, is consistent with the
financial statements; and
the directors' report included within the trustees' report has been prepared in accordance with applicable legal
requirements.
- 7-

COMMUNITY SUSTAINABILITY SERVICES
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF COMMUNITY SUSTAINABILITY SERVICES
Matters on which we are required to report by exception
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 to 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
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of trustees' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit, or
the trustees were not entitled to prepare the financial statements in accordance with the small companies
regime and take advantage of the small companies' exemptions in preparing the trustees' report and from the
requirement to prepare a strategic report.
Responsibilities of trustees
As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the
charity 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 for such internal control as the trustees determine is necessary to
enable the preparation of financial statements that are free from material misstatement, whether due to fraud or
error. In preparing the financial statements, the trustees are responsible for assessing the charity's ability to
continue as a going concern. disclosing, as applicable, matters related to going concern and using the going
concem basis of accounting unless the trustees either intend to liquidate the charitable company or to cease
operations, or have no realistic alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from
material misstatement, whether due to fraud or error, and to issue an auditor's 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 always detect a material 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 to error or fraud has been assessed in conjunction with how internal controls
may mitigate any such risk. These controls are reviewed as part of the audit by performing systems walkthroughs to
ensure they are operating effectively. Other substantive testing 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 health and safety. Discussions
are held with management to determine whether any breaches have occurred as well as legal expenditure being
scrutinised for any evidence of non-compliance.
The audit was considered capable of identifying irregularities only to the extent of the substantive testing performed
and from discussions with management.
A further description of our responsibilities is available on the Financial Reporting Council's website at: https://
www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
- 8-

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 so that we might state to the charitable company's
members those matters we are required to state to them in an auditor's report and for no other purpose. To the
fullest extent permitted by law, we do not accept or assume responsibility to anone 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.
mman
Michael T Moran BA FCA (Senior Statutory Auditor)
for and on behalf of Robson Laidler Accountants Limited
17 December 2025
Statutory Auditor
Fernwood House
Fernwood Road
Jesmond
Newcastle upon Tyne
Tyne and Wear
England
NE2 1TJ
- 0.

COMMUNITY SUSTAINABILITY SERVICES
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Current financial year
Unrestricted
funds
2025
€
81,964
35,428
2,251
119,643
Restricted
funds
2025
Total
2025
Notes
3
Income from:
Donations and legacies
harang cites.
Investments
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net income/(expenditure)
Transfers between funds
Net movement in funds
Reconciliation of funds:
Fund balances at 1 April 2024
Fund balances at 31 March 2025
10,000
454,504
:
464,504
91,964
454,504
35,428
2,251
584,147
Total
2021
78,294
446,867
33,551
1,946
560,658
7
8
10
85,342
19,311
104,653
14,990
5,180
20,170
467,560
467,560
(3,056)
(5,180)
(8,236)
85,342
486,871
572,213
11,934
100,054
412,779
512,833
47,825
11,934
47,825
48,648
68,818
37,877
29,641
86,525
98,459
38,700
86,525
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure
derive from continuing operations
The statement of financial activities also complies with the requirements for an income and expenditure account
under the Companies Act 2006.
- 10 -

COMMUNITY SUSTAINABILITY SERVICES
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Prior financial year
Unrestricted
funds
2024
Notes
Income from:
Donations and legacies
Charitable activities
Other trading activities
Investments
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net income and movement in funds
Reconciliation of funds:
Fund balances at 1 April 2023
Fund balances at 31 March 2024
5
6
78,294
33,.551
1,946
113,791
7
8
100,054
3,789
103,843
9,948
38,700
48,648
- 11-
Restricted
funds
2024
446,867
446,867
408,990
408,990
37,877
-
37,877
Total
2024
78,294
446,867
33,551
1,946
560,658
100,054
412,779
512,833
47,825
38,700
86,525

COMMUNITY SUSTAINABILITY SERVICES
BALANCE SHEET
AS AT 31 MARCH 2025
2025
E
2024
Fixed assets
Tangible assets
Investments
Notes
14
15
€
4.998
60
5,058
E
80
60
140
Current assets
Stocks
Debtors
Cash at bank and in hand
16
17
Creditors: amounts falling due within
one year
Net current assets
Total assets less current liabilities
19
4,502
148,632
109,757
262,891
(169,490)
4,604
129,306
147,631
281,541
(195.156)
93,401
98,459
86,385
86,525
Income funds
Restricted funds
Unrestricted funds - general
21
29,641
68,818
37,877
48,648
98,459
86,525
These financial statements have been prepared in accordance with the provisions applicable to companies subject
to the small companies regime.
The financial statements were approved by the Trustees on 11(124 202>
PV Beget
Mrs P Blyth
Trustee
Company Registration No. 02959482
- 12-

COMMUNITY SUSTAINABILITY SERVICES
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
Notes
2025
E
2024
Cash flows from operating activities
Cash absorbed by operations
Investing activities
Purchase of tangible fixed assets
Proceeds from disposal of tangible fixed
assets
Investment income received
Net cash (used in)/generated from investing
activities
Net cash generated from financing activities
Net decrease in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year
(34,364)
(29,343)
(5,810)
49
2,251
1.946
(3,510)
1,946
(37,874)
147,631
109.757
(27,397)
175,028
147,631
- 13-

COMMUNITY SUSTAINABILITY SERVICES
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
1
1.1
1.2
1.3
1.4
Accounting policies
Charity information
Community Sustainability Services is a private company limited by guarantee incorporated in England anc
Nales. The registered office is Unit 13c, Southwick Ind. Estate, North Hylton Road, Southwick, Sunderland
Tyne & Wear, SR5 3TX.
Accounting convention
The financial statements have been prepared in accordance with the charity's governing document, the
companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic o
reland" (FRS 102) and the Charities SORP "Accounting and Reporting by Charities: Statement o
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). 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 sterling, which is the functional currency of the charity. Monetary
amounts in these financial statements are rounded to the nearest E.
The financial statements have been prepared under the historical cost convention. The principal accounting
policies adopted are set out below.
Going concern
At 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 trustees
continue to adopt the going concern basis of accounting in preparing the financial statements.
Charitable funds
objectives.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the
charity.
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met.
the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified
of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in
relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified 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 asset.
Donated services and facilities are included at the value to the charity, being the amount the charity would
have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market.
- 14 -

COMMUNITY SUSTAINABILITY SERVICES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1 Accounting policies
1.5
1.6
1.7
1.8
(Continued)
Income from grants, where related to performance and specific deliverables, are accounted for as the charity
earns the right to consideration by its performance
Income from charitable trading activity is accounting for when earned.
Investment income is included when receivable.
Expenditure
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which
cannot be fully recovered, and is reported as part of the expenditure to which it relates:
• 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 directly to such activities
and those costs of an indirect nature necessary to support then.
• Other expenditure includes all expenditure that is neither related to 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 set out in the notes to the accounts.
Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases:
Leasehold improvements
Fixtures and fittings
Equipment
Motor vehicles
10% straight line basis
15% straight line basis
33% straight line basis
20% straight line basis
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds
and the carrying value of the asset, and is recognised in the statement of financial activities
Fixed asset investments
Fixed asset investments are initially 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
income/(expenditure) for the year. Transaction costs are expensed as incurred.
Impairment of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine
whether there is any indication that those assets have suffered an impairment loss. If any such indicatior
exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairmen
loss (if any).
- 15 -

COMMUNITY SUSTAINABILITY SERVICES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1 Accounting policies
(Continued)
Net realisable value is the estimated selling price less all estimated costs of completion and costs to be
incurred in marketing, selling and distribution.
1.10 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.11
Financial instruments
The charity has elected to apply the provisions of Section 11 Basic Financial Instruments' and Section 12
'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net
basis or to realise the asset and settle the liability simultaneously.
1.12 Taxation
The charity is exempt from corporation tax on its charitable activities.
1.13
Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are
received
Termination benefits are recognised immediately as an expense when the chanty is demonstrably committed
to terminate the employment of an employee or to provide termination benefits.
1.14 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
2 Critical accounting estimates and judgements
In the application of the charity'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 other 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
seria, or are te perid of in the period in hit he estimate is revered one retirin are not are
periods.
- 16-

COMMUNITY SUSTAINABILITY SERVICES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
3
Income from donations and legacies
Unrestricted Restricted
funds
2025
funds
2025
Donations and gifts
Grants
Donations and gifts
Cash donations
Management charges
Other
81,964
81,964
1,366
84,100
(3,502)
81,964
10,000
10,000
Total Unrestricted Restricted
funds
funds
2025
€
2024
E
2024
81,964
10,000
91,964
1,366
84,100
(3,502)
81,964
78,294
78,294
1,094
75,700
1,500
78,294
Total
2024
E
78,294
78,294
1,094
75,700
1,500
78,294
Grants
Technology Services
Group Limited
10,000
10,000
10,000
10,000
4
Income from charitable activities
Prova pon of sonicas to the disaranged and vinto
Restricted
funds
2025
€
454,504
Restricted
funds
2024
E
446,867
5
Income from other trading activities
Furniture sales
Unrestricted Unrestricted
funds
funds
2025
2024
35,428
33,551
- 17 -

COMMUNITY SUSTAINABILITY SERVICES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Income from investments
Unrestricted Unrestricted
funds
funds
2024
Interest receivable
2,251
1,946
Expenditure on raising funds
Unrestricted Unrestricted
funds
2025
funds
2024
Other trading activities
Other trading activities
Staff costs
Depreciation and impalment
34,133
50,366
843
85,342
40,646
59,290
118
100,054
- 18-

COMMUNITY SUSTAINABILITY SERVICES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
8 Expenditure on charitable activities
Direct costs
Staff costs
Motor expenses
Accountancy
Audit fees
Direct costs
Provision of Provision of
services to the services to the
disadvanged
and vulnerable and vulnerable
E
23,957
1,060
4,266
122,372
260,354
Share of support and governance costs (see note 9)
Support
Governance
Analysis by fund
Unrestricted funds
Restricted funds
226,305
25,597
770
4,480
101.625
358,777
127.311
783
486,871
19,311
487,560
486,871
152,412
13
412,779
3,789
408,990
412,779
9
Support costs allocated to activities
2025
2024
Staff costs
Rent, rates and water
Insurance
Light and heat
Telephone
Printing, postage and stationary
Sundry expenses
Bad debt
Repairs and maintenance
Training and travel
Bank charges
Governance costs
59.101
35,553
7,385
10,974
5,982
569
3,741
394
3,126
285
201
783
128,094
Analysed between:
Provision of services to the disadvanged and vulnerable
128,094
98,824
14,631
10,736
12,595
4,827
1,894
4.291
177
3,637
659
141
-13
152,425
152,425
- 19-

COMMUNITY SUSTAINABILITY SERVICES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
9
Support costs allocated to activities
Governance costs comprise:
Legal and professional
10 Net movement in funds
The net movement in funds is stated after charging/(crediting):
Fees payable for the audit of the charity's financial statements
Depreciation of owned tangible fixed assets
2025
783
783
2025
€
4,480
843
(Continued)
2024
13
13
2024
€
4,266
118
11
Trustees
None of the trustees (or any persons connected with them received any remuneration or benefits from the
charity during the year.
12
Employees
The average monthly number of employees during the year was:
Managerial
Administration
Other staff
Total
Employment costs
Wages and salaries
Social security costs
Other pension costs
2025
Number
2
3
5
10
2025
305.132
24,999
5,641
335,772
2024
Number
2
3
5
10
2024
244,654
17,760
4,399
266,813
Key management personnel received remuneration of £56,008 (2024: E40,614).
There were no employees whose annual remuneration was more than £60,000.
- 20-

COMMUNITY SUSTAINABILITY SERVICES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
13
Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
14
Tangible fixed assets
Leasehold
improvements
Fixtures ans
E
Equipment
Cost
At 1 April 2024
Additions
Disposals
At 31 March 2025
Depreciation and impairment
At 1 April 2024
Depreciation charged in the year
Eliminated in respect of disposals
At 31 March 2025
Carrying amount
At 31 March 2025
At 31 March 2024
15 Fixed asset investments
27,445
(27,445)
27,440
(27,440)
20,565
(4,512)
16,053
20,524
(4.495)
16.029
24
41
E
18,181
5,810
(18,181)
5,810
18,154
843
(18,154)
843
4,967
27
Motor
chiclos
E
55,106
55,106
55,099
55,099
7
Total
E
121,297
5,810
(50,138)
76,969
121,217
843
(50,089)
71,971
4,998
80
Cost or valuation
At 1 April 2024 & 31 March 2025
Carrying amount
At 31 March 2025
At 31 March 2024
16 Stocks
Finished goods and goods for resale
2025
€
4,502
Unlisted
investments
60
60
60
2024
€
4,604
- 21-

COMMUNITY SUSTAINABILITY SERVICES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
17
Debtors
Amounts falling due within one year:
Trade debtors
Amounts owed by fellow group undertakings
Prepayments and accrued income
2025
€
133,766
4,693
10,173
148,632
2024
E
116,875
12,431
129,306
18
Subsidiaries
Details of the charity's subsidiaries at 31 March 2025 are as follows:
Name of undertaking
SCFS (Contracts) Limited
Registered
office
England and
Nature of business
Class of
shares held
General building work,
maintenance and recycling
Ordinary
The aggregate capital and reserves and the result for the year of subsidiaries excluded from
consolidation was as follows:
Name of undertaking
Profit/(Loss) Capital and
Reserves
24.686
% Held
Direct
100.00
19
SCFS (Contracts) Limited
(70)
Creditors: amounts falling due within one year
20
Other taxation and social security
Trade creditors
Amounts owed to fellow group undertakings
Other creditors
Accruals and deferred income
2025
€
32,912
17.010
8,939
110.629
169.490
Retirement benefit schemes
Defined contribution schemes
2025
Charge to profit or loss in respect of defined contribution schemes
5,641
2024
€
31,429
23,539
12,034
1,103
127,051
195,156
2024
€
4,399
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.
- 22-

COMMUNITY SUSTAINABILITY SERVICES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
21
Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust
subject to specific conditions by donors as to how they may be used,
At 1 April
2024
Incoming
resources
Resources
expended
E
Transfers At 31 March
2025
Handy Person and Minor
Alteration
New computer fund
37,877
454,504
10,000
(467,560)
(5,180)
24,821
4,820
37,877
464,504
(467,560)
(5,180)
29,641
Previous year:
At 1 April
2023
€
Incoming
resources
Resources
expended
Transfers
At 31 March
2024
Handy Person and Minor
Alteration
446,867
(408,990)
37,877
The Handyperson and Minor Alterations (HPMA) fund
This fund relates to a three year service contract to provide handyperson and minor alterations services to the
disadvantaged and vulnerable within Sunderland. The contract has specific targets that are to be met.
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 New Computer Fund
This fund relates to monies received from funders to purchase computer equipment for use within the charity.
The balance at the year end relates to the amount unspent.
22
Unrestricted funds
he unrestricted funds of the charity comprise the unexpended balances of donations and grants which a
ot subject to specific conditions by donors and grantors as to how they may be used. These incluc
designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At 1 Apri
202.
Incoming
resources
€
Resources
expended
€
Transfers At 31 March
2025
General funds
48,648
119,643
(104,653)
5,180
68,818
Previous year:
At 1 April
2023
General funds
38,700
Incoming
resources
€
113,791
Resources
expended
Transfers
At 31 March
2024
(103,843)
48,648
- 23-

COMMUNITY SUSTAINABILITY SERVICES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
23 Analysis of net assets between funds
At 31 March 2025:
Tangible assets
Investments
Current assets/(liabilities)
At 31 March 2024:
Tangible assets
Investments
Current assets/(liabilities)
Unrestricted
funds
2025
4,998
60
63,760
68,818
Unrestricted
funds
2024
80
60
48,508
48,648
Restricted
funds
2025
E
29,641
29,641
Restricted
funds
2024
37,877
Total
2025
4,998
60
93,401
98,459
Total
2024
80
60
86,385
86,525
24 Operating lease commitments
At the reporting end date the charity had outstanding commitments for future minimum lease payments under
non-cancellable operating leases, which fall due as follows:
Within one year
Between two and five years
2025
€
46,899
57,738
104,637
2024
E
31,464
5,244
36,708
25
Related party transactions
There were no disclosable related party transactions during the year (2024 - none).
- 24 -