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← Ssg Sustainable Living

2025-04-30-accounts

SSG SUSTAINABLE LIVING CIO

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

CHARITY NUMBER 1167457

SSG SUSTAINABLE LIVING CIO - CHARITY NUMBER 1167457

CONTENTS

Report of the Trustees 1 - 5
Auditors’ Report 6 - 8
Statement of Financial Activities 9
Statement of Cash Flows 10
Balance Sheet 11
Notes to the financial statements 12 - 17

SSG SUSTAINABLE LIVING CIO - CHARITY NUMBER 1167457

REPORT OF THE TRUSTEES

Legal and Administrative Information

Constitution

SSG Sustainable Living is governed by a constitution adopted on 14 January 2016 and amended on 9 May 2016, which sets out the charity’s objects, powers, and administrative rules. The charity was registered with the Charity Commission for England and Wales as a Charitable Incorporated Organisation (CIO) on 3 June 2016 (Charity Registration Number: 1167457).

The CIO is managed by a Board of Trustees, who act as the charity’s administrative body and are responsible for the overall governance and strategic direction of the organisation.

Appointment and Induction of Trustees

Trustees are appointed in accordance with the CIO’s Constitution and in line with the charity’s objectives. Appointments are made on the basis of skills, experience, and knowledge relevant to the charity’s work, including residence, occupation, or professional expertise that supports effective governance and the pursuit of the charity’s aims.

All new Trustees undertake a structured induction process to ensure they are equipped to fulfil their responsibilities. This includes time spent at the charity’s projects to understand service delivery in practice, meetings with staff and volunteers, and familiarisation with the charity’s activities and beneficiaries.

Each Trustee receives an induction pack, which includes the Constitution, Charity Commission guidance on trustee responsibilities, the annual report and financial statements, current budgets, and recent management papers, together with information about trustee roles and expectations.

Trustees are supported through ongoing briefings and access to relevant training to ensure they continue to meet their legal duties and governance responsibilities.

Organisational Structure

The Trustees collectively form the Management Committee and are responsible for setting and reviewing the charity’s policies, overseeing financial performance, and determining strategic direction.

Day-to-day management of the charity is delegated to the Chief Executive Officer, Maria Marsden, who is responsible for operational delivery and for managing staff and volunteers.

Administrative Details

Trustees

The trustees who served during the year and up to the date of this report were:

Registered Address

Kashmir House 439–441 Cheetham Hill Road Manchester M8 0PF

Bankers

Royal Bank of Scotland

Auditors

Scott Roberts Taylor & Co.

Page 1

SSG SUSTAINABLE LIVING CIO - CHARITY NUMBER 1167457

REPORT OF THE TRUSTEES

Executive Summary

During 2024–2025, SSG Sustainable Living continued to support people experiencing homelessness in Manchester while entering a significant phase of growth. The charity successfully launched The Pineapple satellite scheme and began developing new complex needs accommodation.

Across all services, 140 clients moved on to more stable housing, demonstrating the charity’s ongoing commitment to relieving poverty, advancing education, and delivering public benefit. The year has laid strong foundations for future expansion, learning, and service development.

Objectives

The objectives of SSG Sustainable Living are:

The Trustees review the charity’s activities annually to ensure they continue to further these objectives and deliver clear public benefit.

Public Benefit

The Trustees have had due regard to the Charity Commission’s guidance on public benefit and have complied with their duties under Section 17 of the Charities Act 2011 when exercising their powers and duties.

That guidance sets out two key principles:

In planning and delivering its services, the Trustees have applied these principles to ensure that the charity’s activities provide clear and demonstrable public benefit. The provision of accommodation, support, and pathways to independent living for people experiencing homelessness and disadvantage demonstrably meets the Charity Commission’s public benefit test.

Review of Activities and Achievements (2024–2025)

The charity’s ninth year has been one of significant growth and achievement, reflecting the continued commitment of the Trustees to delivering high-quality services and expanding the charity’s impact.

These activities directly further the charity’s objects by relieving poverty and homelessness and advancing education through the provision of accommodation, tailored support, and pathways to independent living to individuals experiencing housing insecurity in Manchester and surrounding areas.

A major highlight of the year was the generous provision of a five-bedroom property in Rochdale, known as The Pineapple , from the Edward Holt Trust at a peppercorn rent. The property was officially opened in December 2024 and developed as a satellite project to support clients who have successfully addressed the issues that led to their homelessness. The scheme provides a pathway to independent living for individuals who wish to maximise their income without Housing Benefit restrictions, but who are not yet ready to secure their own tenancy.

In addition, the charity secured a landlord willing to provide a property to house 17 individuals with complex needs at Local Housing Allowance (LHA) rent. The charity intends to complete refurbishment works to create highquality, self-contained accommodation tailored to the needs of residents. This development fulfils a long-standing strategic ambition of the charity and represents a significant expansion of its specialist provision. Planning permission for change of use has been secured, contractors appointed, and the project is on track to become operational by August 2025.

The Trustees played a central role in overseeing and supporting both developments, ensuring that they align with the charity’s strategic objectives and long-term sustainability.

Page 2

SSG SUSTAINABLE LIVING CIO - CHARITY NUMBER 1167457

REPORT OF THE TRUSTEES

The experience of developing new accommodation projects during the year has strengthened the charity’s approach to partnership working, property development, and service planning, and is shaping priorities for the coming year.

During the year, service audits were carried out by Manchester City Council at College Road, Kashmir House and Appleford Drive. The charity was found to be delivering an excellent standard of service across all sites.

Existing services continued to operate effectively throughout the year. The College Road ABEN site, Kashmir House supported accommodation, the Appleford Drive step-down service, and the Satellite all provided stable, high-quality support to clients.

The charity benefitted once again from the generosity of external partners and supporters. Funding from Real Change MCR enabled resettled clients to furnish their new homes.

The Trustees wish to record their appreciation to the Edward Holt Trust for their transformational generosity. In addition to providing The Pineapple , the Trust committed three years of funding for an Activity Coordinator at the new complex needs site.

During 2024–2025:

Achievements Against Objectives

Throughout 2024–2025, the charity’s activities have directly supported its objectives by relieving poverty and homelessness through accommodation and support services and advancing education through training and life skills programmes. The successful launch of The Pineapple satellite project, the expansion of complex needs accommodation, and the high number of clients moving on to stable housing are key achievements aligned with these objectives.

These achievements demonstrate clear progress against the charity’s objectives, particularly in increasing move-on outcomes, expanding specialist provision, and strengthening pathways to independent living.

Contribution of Volunteers

Volunteers continue to play a vital role in supporting our services and enhancing residents’ experiences. During the year, volunteers ran a gardening club, where residents planted and tended their own produce, fostering practical skills, independence, and improved wellbeing. In addition, volunteers delivered pottery classes and craft sessions, providing opportunities for creative expression, social engagement, and personal development. These contributions significantly enrich the lives of our residents and help the charity achieve its objectives of improving quality of life and promoting education and skills development.

Financial Review

The Trustees are satisfied that the charity remains financially stable and able to meet its obligations. Income and expenditure during the year were managed in line with the charity’s budget and strategic priorities.

The charity maintained effective financial controls throughout the year, with regular financial monitoring by the Trustees to ensure resources were applied solely in furtherance of the charity’s objectives. The financial position at year end provides a stable platform to support planned service development and future sustainability.

Reserves Policy

The Trustees maintain reserves to ensure the charity can continue to operate effectively, meet its ongoing commitments, and respond to unforeseen events or short-term financial pressures. Reserves also support service continuity and provide a stable foundation for the charity’s long-term sustainability.

Page 3

SSG SUSTAINABLE LIVING CIO - CHARITY NUMBER 1167457

REPORT OF THE TRUSTEES

During the year, the Trustees agreed to strategically invest a proportion of the charity’s funds into the development of the new complex needs accommodation site. This planned capital investment reflects the charity’s commitment to expanding and improving its services and will significantly increase its capacity to support people experiencing rough sleeping with complex needs in Manchester.

As a result of this investment, reserves will reduce in the short term. The Trustees have carefully considered this position and are satisfied that it does not present a cause for concern, given the charity’s predictable income streams, established funding and partnership arrangements, and robust financial monitoring.

The Trustees review the level of reserves at least annually as part of financial planning and risk management processes and will seek to rebuild reserves over time in line with the charity’s strategic priorities.

Fundraising

The charity does not actively fundraise from the public and has not conducted public fundraising activities in the reporting period.

Risk Management

The Trustees recognise their responsibility for identifying and managing the major risks to which the charity is exposed. Risk management forms an integral part of governance and strategic planning, and risks are reviewed regularly to ensure the charity’s activities remain safe, effective, and aligned with its objectives.

The principal risks identified by the Trustees include safeguarding, health and safety, financial sustainability, and operational capacity and staffing.

Safeguarding remains a key risk due to the charity’s work with vulnerable adults. This risk is mitigated through robust safeguarding policies and procedures, mandatory training for staff and volunteers, safer recruitment practices, and clear reporting and escalation processes. Safeguarding is embedded within service delivery and is regularly reviewed by the Trustees.

Health and safety is a core priority for the charity as both an employer and a provider of supported accommodation. The Trustees recognise that the buildings used by the charity are managed in partnership with external landlords and may require ongoing improvement. This risk is mitigated through formal management arrangements, comprehensive health and safety policies, appropriate insurance, and regular monitoring of compliance. Health and safety performance is reviewed by Trustees to ensure statutory responsibilities are met and that environments remain safe for residents, staff, and volunteers.

Operational capacity and staffing present an ongoing risk, as the charity’s effectiveness depends on recruiting and retaining skilled staff and volunteers. The charity is mitigating this risk through strengthened recruitment processes, improved induction and onboarding, ongoing training and supervision, and the development of flexible staffing arrangements to maintain service continuity and quality.

Financial sustainability is managed through careful budgeting, regular financial monitoring, and the development of strong relationships with funders and partners. The Trustees review financial performance regularly to ensure the charity can continue delivering services effectively.

The Trustees confirm that all major risks have been identified and are reviewed periodically, with appropriate mitigation measures in place. Risk is considered in all major decisions and remains closely linked to the charity’s strategic objectives and future planning.

Page 4

SSG SUSTAINABLE LIVING CIO - CHARITY NUMBER 1167457

REPORT OF THE TRUSTEES

Plans for the Future

The Trustees’ priorities for the coming year include:

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 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 of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the accounts comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 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 irregularities.

Approved by order of the board of trustees on 29 January 2026 and signed on its behalf by:

Ms Y Osman - Trustee

Page 5

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 30[th] April 2025 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 framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 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 charity’s affairs as at 30[th] April 2025 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 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 director’s use of the going-concerned 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 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 comprises the information included in the annual report, including the trustees’ 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.

Page 6

SSG SUSTAINABLE LIVING CIO - CHARITY NUMBER 1167457

INDEPENDENT AUDITOR’S REPORT - CONTINUED

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 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:

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 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 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 the financial statements

We have been appointed as auditors under Section 144 (145 for a lower income charity) Charities Act 2011 and report in accordance with the Act and relevant 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 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:

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-compliance with laws and regulations which we identified as being significant to the company related to UK Financial Reporting Standards, Company Law, Charity Law, UK Tax Legislation and Health & Safety regulations.

Page 7

SSG SUSTAINABLE LIVING CIO - CHARITY NUMBER 1167457

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-compliance with laws and regulations) included, but were not limited to:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial 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.uk/auditorsresponsibilities.

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 2011. Our audit work has been undertaken so that we might 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 permitted 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 have formed.

Ian David Wicks FCCA

Scott Roberts Taylor & Co Statutory Auditor Central Buildings 5 – 7 Corporation Street Hyde Cheshire SK14 1AG

23 February 2026

Page 8

SSG SUSTAINABLE LIVING CIO - CHARITY NUMBER 1167457

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 APRIL 2025

30.04.25
Unrestricted
fund
Notes £
INCOME AND ENDOWMENTS FROM
Grants Received
460,289

Other trading activities
2
1,309,194

Interest Received
1,411

Total
1,770,894
EXPENDITURE ON
Raising funds
3
17,075
Charitable activities
Housing
1,655,032

Other
-

Total
1,672,107

__
NET INCOME
98,787
RECONCILIATION OF FUNDS
Total funds brought forward
812,811
TOTAL FUNDS CARRIED FORWARD
911,598		 30.04.24
Total
funds
£
457,034
1,117,561
-
_
1,574,595

15,079
1,508,111
-
_
1,523,190
51,405
761,406
812,811

Page 9

SSG SUSTAINABLE LIVING CIO - CHARITY NUMBER 1167457

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 APRIL 2025



Operating Activities
Net income
Adjustments for:
(Increase)/decrease in debtors
Increase/(decrease) in creditors

Disposals of fixed assets

Depreciation

Total Cash from Operating Activities

Investing Activities
Payments to acquire property, plant and equipment


Total Cash from Investing Activities

Net increase/(decrease) in cash and cash equivalents

Cash and cash equivalents at the beginning of the period
Cash and cash equivalents at the end of the period		 30.04.25 30.04.24
£ £
98,787
51,405
(124,110)
(12,878)
4,988
2,975
1,616
-
11,433
7,648
_
(106,073)
(2,255)
(212,464) (8,760)
_
(212,464) (8,760)
_
(219,750)
40,390
698,348 657,958
_
478,598
698,348









Page 10

SSG SUSTAINABLE LIVING CIO - CHARITY NUMBER 1167457

BALANCE SHEET AT 30 APRIL 2025

Notes
FIXED ASSETS
Tangible assets
7
CURRENT ASSETS
Debtors
8
Cash at bank
CREDITORS:amounts
Falling due within one year
9
NET CURRENT ASSETS
TOTAL ASSETS LESS
CURRENT LIABILITIES
NET ASSETS
FUNDS
10
Unrestricted Funds
TOTAL FUNDS		 £
293,352
478,598
______
771,950
(78,611)		 2025
£
218,259
693,339
911,598
911,598
911,598
911,598		 £
169,242
698,348

867,590
(73,623)		 2024
£
18,844
793,967
812,811
812,811
812,811
812,811

The financial statements were approved by the Board of Trustees and authorised for issue on 29 January 2026 and were signed on its behalf by:

Ms Y Osman – Trustee

The notes on pages 12 to 17 form part of these financial statements

Page 11

SSG SUSTAINABLE LIVING CIO - CHARITY NUMBER 1167457

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

1 ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the charities SORP (FRS 102) Accounting and Reporting by Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)’, Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount if the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of the resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property 10% straight line Fixtures and fittings 20% straight line Motor Vehicles 20% straight line Computer Equipment 20% straight line

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight-line basis over the period of the lease.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity’s pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Page 12

SSG SUSTAINABLE LIVING CIO - CHARITY NUMBER 1167457

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 30 APRIL 2025

2.
OTHER TRADING ACTIVITIES
M.C.C

Rochdale Rent income
Other Income

Total

3.
FUNDRAISING COSTS
Property Costs		 30.04.25
£
1,251,625
12,289
45,280
1,309,194
30.04.25
£
17,075

4. TRUSTEES REMUNERATION AND BENEFITS

There were no trustees’ remuneration or other benefits for the year ended 30 April 2025 nor for the year ended 30 April 2024.

Trustees’ expenses

There were no trustees’ expenses paid for the year ended 30 April 2025 nor for the year ended 30 April 2024.

5. STAFF COSTS

The average monthly number of employees during the year was as follows:

Support Staff 30.04.25
26		 30.04.24
27

The number of employees whose employee benefits (excluding employer’s NI and employer’s pension costs) exceeded £60,000 was:

£60,001 - £70,000 30.04.25
1		 30.04.24
1

Page 13

SSG SUSTAINABLE LIVING CIO - CHARITY NUMBER 1167457

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 30 APRIL 2025

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Fund
£
INCOME AND ENDOWMENTS FROM
Grants 457,034
Other trading activities
 1,117,561
Furlough Claims -
_
Total
 1,574,595
EXPENDITURE ON
Fundraising costs 15,079
Charitable activities
Housing
 1,508,111
Other -
_
Total
 1,523,190
_
NET INCOME 51,405
RECONCILIATION OF FUNDS
Total funds brought forward
 761,406
______

TOTAL FUNDS CARRIED FORWARD

 812,811
______

Page 14

SSG SUSTAINABLE LIVING CIO - CHARITY NUMBER 1167457

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 30 APRIL 2025

7. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and Motor Computer
Property fittings Vehicles Equipment Total
£ £ £ £ £
COST
At 1 May 2024 - 27,181 4,150 6,921 38,252
Additions 210,436 426 - 1,602 212,464
Disposals - (4,237) (2,000) - (6,237)
______ ______ _____ _____ ______
At 30 April 2025 210,436 23,370 2,150 8,523 244,479
______ ______ _____ _____ ______
DEPRECIATION
At 1 May 2024 - 11,330 3,350 4,728 19,408
Charge for year 5,261 4,676 - 1,496 11,433
Disposals - (3,421) (1,200) - (4,621)
______ _____ _____ _____ _____
At 30 April 2025 5,261 12,585 2,150 6,224 26,220
______ _____ _____ _____ _____
NET BOOK VALUE
At 30 April 2025 205,175 10,785 - 2,299 218,259
______ _____ _____ _____ _____
At 30 April 2024 - 15,851 800 2,193 18,844
______ _____ _____ _____ _____
8. DEBTORS AMOUNTS FALLING DUE WITHIN ONE YEAR
30.04.25 30.04.24
£ £
Prepayments 129,870 94,388
Loans Receivable 99,750 -
Other Debtors 63,732 74,854
_____ _____
293,352
_____		 169,242
_____

9. CREDITORS AMOUNTS FALLING DUE WITHIN ONE YEAR

30.04.25 30.04.24
£ £
Taxation and social security 8,804 13,211
Other creditors 69,807 60,412
_____ _____
78,611
_____		 73,623
_____

Page 15

SSG SUSTAINABLE LIVING CIO - CHARITY NUMBER 1167457

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 30 APRIL 2025

10. MOVEMENT IN FUNDS


At 01.05.24

£
Unrestricted funds
General Fund
812,811
_
TOTAL FUNDS
812,811
_
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
1,770,894
<br>________<br>**TOTAL FUNDS**<br>1,770,894<br>________<br>**Comparatives for movement in funds**<br> <br> <br>**At 01.05.23**<br>£<br>**Unrestricted funds**<br>General fund<br>761,406<br>_____<br>**TOTAL FUNDS**<br>761,406<br>_____<br>Comparatives net movement in funds, included in the above are as follows:<br>Incoming<br>resources<br>£<br>**Unrestricted funds**<br>General fund<br>1,574,595<br>
__
TOTAL FUNDS
1,574,595
 Net
Movement At
in funds 30.04.25
£ £
98,787
911,598
_
_
98,787
911,598
_
_
Resources Movement
expended in funds
£
£
(1,672,107)
98,787
_
_
(1,672,107)
98,787
_
_
Net
Movement At
in funds 30.04.24
£ £

51,405
812,811
__
_
51,405
812,811


Resources Movement
expended in funds
£
£
(1,523,190) 51,405
_
_____
(1,523,190) 51,405

Page 16

SSG SUSTAINABLE LIVING CIO - CHARITY NUMBER 1167457 NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 30 APRIL 2025

10. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:


At

Unrestricted funds
General Fund


TOTAL FUNDS

 Net
01.05.23 Movement
in funds
£ £
761,406 150,192
_ _
761,406 150,192
 At
30.04.25
£
911,598
_
911,598

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:




Unrestricted funds
General fund
`
TOTAL FUNDS		 Incoming Resources Movement
resources expended in funds
£
£
£
3,345,489
(3,195,297)
150,192
_
_
_
3,345,489
(3,195,297)
150,192

11. ALNESS ROAD PROPERTY DEVELOPMENT

During the year, the Trustees took the decision to commit the charity to invest in a move on property to assist the Charity in its objective of the provision of accommodation for the homeless of Manchester. The Trustees undertook external advice in respect to the investment, including legal contracts, external VAT advice and cashflow forecasts.

This was a significant investment on behalf of the charity in two tranches.

As at the end of the year £210,436 has been spent on the project, in addition to the £100,000 loan. The expenditure on the Ainess Road Property has been capitalised and is being written off to the statement of financial activities over the life of the lease.

12. OPERATING LEASE COMMITMENTS

At the reporting end date the Charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:



Within one year

Within two to five years

More than five years


 30.04.25
£

644,958
633,176
746,916
_____
2,025,050		 30.04.24
£
434,295
1,286
-
_____
435,581

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