SSG SUSTAINABLE LIVING CIO FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024 CHARITY NUMBER 1167457 SSG SUSTAINABLE LIVING CIO - CHARITY NUMBER 1167457 REPORT OF THE TRUSTEES - CONTINUED Objectives The objectives of SSG Sustainable Living are.. ( l) The relief and prevention of poverty and the relief of need in particular by the provision of accommodation, support and training to people who are homeless or in acute housing distress or suffering poverty, hardship or Social and economic disadvantage in Manchester. (2) The advancement of education including (without limitation) the provision of education and training to eligible persons. Summary of Achievement As we conclude our 8 year, SSG continues to grow and evolve as a charity, expanding our impact within the community. We are excited to introduce several new projects that we believe will significantly develop in 2024125, enabling us to provide support to a greater number of individuals. Kashmir House and College Road are now affiliated with Depaul Housing Group. a RSL (Registered Social Landlord). This relationship will enhance operational management. We have also prioritised additional training this year. Over a weekend. The Senior Management Team led in-house training for all staff, covering a variety of sessions, activities, and tearn building exercises. We also provided external training courses such as Fire Marshall and First Aid training for all permanent Staff to ensure that our team 15 equipped to provide high quality support in a safe environment. This year, we successfully moved 122 clients through our ABEN Service. with 8 transitioning into social housing, 13 into private rentals, and 87 into supported accommodation. The remaining clients were able to return to live with family and friends or to other services such as ABEN and NSAP. In collaboration with Depaul Housing Services, we conducted a Tenant Perception Survey about service delivery t() which we had an 88 % response rate. 84 % of tenants reported being very satisfied with the overall service with a furthei 150/0 having a degree of satisfaction. The results arr￿ that SSG upholds high standards in service delivery. College Road continues to work closely with Centrepoint, providing additional support to clients aged 18-25. Over the course of the year, we were able to provide accommodation to 61 young people. Additionally, we hosted another succe55ful sports day at College Road, which wa5 attended by clients from across our various sch¢m¢s, including those who have been resettled. Kashmir House remains committed to empowering our clients to become independent through shared living arrangements, where they actively work on overcoming the challenges that contribut¢d to their homelessness. Appleford Drive supports 8 individuals who are in the final stages of tran51tioning to their own tenancies. with the majority moving on to secure social housing. While at Appleford Drive, clients are still required to attend fortnightly SUPPOrt sessions. where they are able to access support. In addition, they focus on developing essential tenancy such as maintaining a flat. managing household tasks like taking out the bins, and building the confidence and independence necessary to sustain their own horne5. Page 2 SSG SUSTAINABLE LIVING CIO- CHARITY NUMBER 1167457 REPORT OF THE TRUSTEES - CONTINUED Across both Kashmir House and Appleford Drive, we have success￿11Y supported 20 clients in securing their own tenancies. Many of these clients have benefited from our resettlement service and continue to receive ongoing support to help them sustain their tenancies and thrive Én their new homes. We are excited to announce the acquisition of Pineapple Inn, with the support of Edward Holt. The property is currently under works but we are optimistic that in the coming months, we will be able to accommodate 5 clients in this new satellite project. They will receive floating support whilst they await their own tenancies. We would also like to extend our heartfelt thanks to the other services that have supported us throuoJout the year, including Real Change Mcr, whose efforts have helped transforni a house into a home. A special thanks also goes lo the services providing essential drop-in support to our clients, such as CGL and Eyes at Home and continued support from MCC Homeless Directorate commissioning team. Finally, we are grateful to all those who generously donated gifts and funds, allowino us to gift each of our clients something special this Christmas. We look fonvard to developments planned for the coming year. Trustees, Responsibilities The trustees are responsible for preparing the Trustees, Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each fmancial 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 of the charity for that period. In preparing these fmancial statements, the trustees are required to: •select suitable accounting policies and apply them consistently. •observe the methods and principles in the Charities SORP. •make judgements and estimates that are reasonable and prudent" •state whether applicable accounting standards have been followed, subject to any departures disclosed and explained in the fmancial statements- and "prepare the accounts on a goin8 concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the fmancial position of the charity and to enable them to ensure that the accounts comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulalions 2008 and the provisions of the trust deed. 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 irregularlties. AppToved by OTder of the board of trustees on 13 February 2025 and signed on its behalf by.. Ms Y Osman- Trustee Page 3 SSG SUSTAINABLE LIVING CIO- CHARITY NUMBER 1167457 INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES Opinion We have audited the financial statements of SSG Sustainable Living CIO ('the charity.) for the year ended 30th April 2024 which comprise of the Statement of Financial Activities, Statement of Cash Flows. Balance Sheet and notes to the financial statements, including significant accounting policies. The financial reporting frarnework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Siandard applicable in the UK and Republic ofIreland (United Kingdom Generally Accepted Accounting Practice). In our opinion, the f￿anCIal staternents.. 'give a true and fair view of the state of the charity's affairs as at 30 April 2024 and of its incoming resources and application of resources 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 Charities Act 2011. 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 Audilor's reNpop7Nibililiesfor the alldit of thefinonciol sÉalements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the fmancial statements in the UK, including the FRC'S Ethical StandaTd 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 fjnancial statements, we have concluded that the director's use of the going concem basis of accounting in the preparation of the fmancial 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 12 months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report. Other information The other information comprise5 the inforniation included in the annual report, including the trustees, report, other than the financial staternents and our auditor's report thereon. The trustees are responsible for the other infonnation contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent othenvise explicitly stated in our report, we do not express any fonn of assurance conclusion thereon. Our responsibility is to read the other infonnation and, in doing so, consider whether the other inforniation is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit. or othenvise 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 mi55tatement in the financial statements thernselves. If, based on the work we have perfonned. 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. Page 4 SSG SUSTAINABLE LIVING CIO - CHARITY NUMBER 1167457 INDEPENDENT AUDITOR'S REPORT- CONTINUED Matters on which we are requlred to report by exception In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audiL we have not identified material misstaternents in the trustees. report. We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion: •the information given in the trustees, report is inconsistent in any material respect with the fmancial statements- or •sufficient accounting records have not been kept. or .the financial statements are not in agreement with the accounting records. or •we have not received all the information and explanations we require for our audit. Responsibilities of trustees As explained more fully in the trustees, responsibilities statement set out on page 3, the trustees 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 deterniine is necessary to enable the preparation of fmancial 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 concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so. Auditor's responsibilities for the audit of th¢ financial statements We have been appointed as auditor under Section 144 (145 for a lower income charity) Charities Act 201 l and report in accordance with the Act and Televant regulations made or having effect thereunder. 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 guarante¢ 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 fmancial statement5. 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.. Enquiries were made of the Trustees and management with a view to identifying those laws and regulations that could be expected to have a material impact on the financial statements. We obtained an understanding of the legal and regulatory framework that the charity operates in. and the principal risks of non-cornpliance with laws and regulation5 which we identified as being significant to the company related to UK Financial Reporting StandaTds. Company Law. Charity Law, UK Tax Legislation and Health & Safety regulations. Page 5 SSG SUSTAINABLE LIVING CIO - CHARITY NUMBER A 167457 INDEPENDENT AUDITOR'S REPORT- CONTINUED We considered the extent to which the non-compliance with these regulations would have an impact on the accounts. The audit procedures we undertook in response to the potential risks relating to irregularities (which include fraud and non-cornpliance with laws and regulations) included, but were not limited to.. enquiries of management about procedures for compliance with laws and regulations enquiring of managetnent as to whether they had any knowledge of actual, suspected or alleged fraud we inspected the minutes of meetings of those charges with governance we ensured the audit team were alert for any identification of non-compliance throughout the audit Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a rnaterial misstatement in the fmancial statements or non-compliance with regulation. This risk increases the more that compliallce with a law or regulation is removed from the events and transactions reflected in the fmancial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at.. www.frc.org.uklauditorsresponsibilitie5. This description forms part of our auditor's report. Scott Roberts Taylor & Co. is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006. Use of our report This report is made solely to the charity's trustees, as a body, in accordance with The Charities Act 201 l. Our audit work has been undertaken so that we rnight state to the trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent pennitted by law, we do not accept or assume responsibility to anyone other than the charity's trustees as a body, for our audit work, for this report. or for the opinions we h ve formed. Ian David Wicks FCCA Scott Roberts Taylor & Co Statutory Auditor Central Buildings 5 - 7 Colporation Street Hyde Cheshire SK14 IAG 14 February 2025 Page 6 SSG SUSTAINABLE LIVING CIO- CHARITY NUMBER 1167457 STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 APRIL 2024 30.04.24 Unrestricted fund 30.04.23 Total runds Notes INCOME AND ENDOWMENTS FROM Donations & Legacies 457.034 461,913 Other trading activities 1,117,561 967,550 Furlough claims Total 1,574,595 1.429,463 EXPENDITURE ON Raising funds 15,079 17,685 Charitable activities Housing 1,508,111 1,292,448 Other Total 1,523,190 1,310,133 NET INCOME 51,405 119,330 RECONCILIATION OF FUNDS Total funds brought fonvard 761406 642 076 TOTAL FUNDS CARRIED FORWARD Page 7 SSC SUSTAINABLE LIVING CIO- CHARITY NUMBER 1167457 STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 APRIL 2024 30.04.24 30.04.23 Operating Activities Net income 51,405 119,330 Adjustments for: (Increase)/decrease in debtors (12,878) (8,152) Increase/(decrease) in creditor5 2,975 29,337 Disposals of fixed assets 6,734 Depreciation 7,648 5,898 Total Cash from Operating Activities (2,255) 33,817 Investing Activities Payments to acquire propety, plant and equipment (8.760) {13,662) Total Cash from Investing Activities (8,760) (13,662) Net increase in cash and cash equivalents 40,390 139,485 Cash and c8sh equivalents at the beginning of the period 657,958 518.473 Cash and cash equivalents at the end of the period 698,348 657,958 Page 8 SSG SUSTAINABLE LIVING CIO - CHAIUTY NUMBER 1167457 BALANCE SHEET AT 30 APRIL 2024 2024 2023 Notes FIXED ASSETS Tangible assets 18,844 17,732 CURRENT ASSETS Debtors Cash at bank 169,242 698,348 156,364 657,958 867,590 814,322 CREDITORS: amounts Falling due within one year NET CURRENT ASSETS 793,967 743,674 TOTAL ASSETS LESS CURRENT LIABILITIES 812,811 761,406 NET ASSETS 812,811 761.406 FUNDS io Unrestricted Funds 812,811 761,406 TOTAL FUNDS 812,811 761,406 The financial statements were approved by the Board of Trustees and authorised for issue on 13 February 2025 and were signed on its behalf by- Ms Y Osman - Trustee The notes pages 10 ¢0 J5form parl ofihesefinancial sta