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2023-09-30-accounts

STUOENTS ORGANISING FOR SUSTAINABILITY UNITEO KINGOOM ANNUAL report 2022-2023

table of CONTENTS

1 Introduction 2
2 Our story 4
3 Our aims 6
4 Our work and impact 7
5 Looking forward 25
6 Financial review 28
7 Our governance and management 29
8 Our details 31
Appendix 1: Our work in detail 33
Appendix 2: Audited accounts 41

INTRODUCTION 1

About this report

Students Organising for Sustainability UK (SOS-UK) is an educational charity created in response to the climate emergency and ecological crisis. We support students to learn, act and lead for sustainability. Our origins are in the student movement, and we've operated as an independent charity since 2019. Our charity number is 1184011.

The charitable objective of SOS-UK is...

“to promote sustainable development for the benefit of the public by the advancement of education of the public in the principles and practice of sustainable development, social responsibility and the protection of the natural environment through the prudent use of natural and human-made resources.”

Our annual report shares who we are and what we’re working for, and what we’ve done in 2022-23 to help us achieve this. We also share our reflections on our work, and our intentions for 2023-24. Our annual accounts are also provided.

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Our 2022-23

At the end of the fourth year since the formation of SOS-UK, the scale of the challenge still ahead of us is clear. 2022 and 2023 were the hottest years since records began in the UK, and rising temperatures have led to extreme weather and climate events that harm people and planet across the world. Ecological destruction and community displacement are being livestreamed to us. Yet, government responses fail to meet the urgency of the situation, tinkering at the edges of the very systems that are producing this harm. So it’s unsurprising that our own

research found that two thirds of students feel helpless when they think about climate change. The students we support and represent recognise the gravity of the climate and ecological crisis and know that we need far more transformative change. As a student myself, I have seen firsthand that feeling a sense of agency and solidarity can transform how we respond.

These realities drive home the vital importance of SOS-UK’s projects and campaigns, all designed to shift our education system towards one that centres the climate and nature crises, in a way that centres the ways that climate justice and social justice intertwine. This means amplifying the voices of those most marginalised among us and learning lessons from movements championing a holistic approach to anti-racism, anti-imperialism, queer liberation, disability justice, feminism and climate justice.

Despite the journey still ahead of us, we can be incredibly proud of our progress when we reflect on our work over the course of 2022-23! We’ve engaged with more students than ever before this year – supporting over 231,000 of them to develop the skills, values and competences that help them take action and become part of the solution. We are also gaining traction with making sustainability spaces anti-racist. Through the RACE Report, we are now measuring racial diversity and inclusion in 142 environmental and conservation NGOs, supporting them to go further and faster with this work in order to deliver climate justice. The students leading Teach the Future saw significant campaign wins, too, as Nadia Whittome MP presented their Climate Education Bill in Parliament receiving cross party support. The Bill requires climate change and sustainability to be integrated in primary, secondary and vocational curricula and training — and students are at the helm of making it happen!

None of this would be possible without our staff, supporters and funders — thank you for enabling us to do so much this year! We hope you’ll continue with us on this journey to support students and wider society to learn, act and lead for environmental justice. Together, we will make our education system fit for purpose; we will change our education institutions from contributing to the problem, to being part of the solution; and we will move towards a vision of climate justice.

Larissa Kennedy SOS-UK President

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o u r 2 STORY

Our mission

SOS-UK exists to support students to be the change that society urgently needs to get us out of the climate emergency and ecological crisis, and to deliver climate justice.

We believe that education in its current format is a central cause of societal unsustainability. It reinforces unsustainable and unjust thinking and values and that is why we need to urgently change it.

Our education system, including all its institutions and the opportunities for learning they provide, should be the central mechanism for resolving the climate emergency and avoiding ecological breakdown in a way that leads to better and fairer lives for all people.

All the campaigns and programmes we run have been instigated, led or supported by students, enabled and mentored by the staff team at SOS-UK.

We are the support crew, doing whatever we can to help students ensure their projects and campaigns are successful and impactful.

Our values

The organisational values we work by are:

student-centred inclusive and supportive driven by social justice anti-oppression and acting in solidarity responsive, dynamic and flexible reliable and honest transparent and accountable team-focused and collaborative understanding and caring.

89%

OF STUDENTS WANT WHERE THEY STUDY TO INCORPORATE AND PROMOTE SUSTAINABLE DEVELOPMENT

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Our background

Our roots are in the student movement, having led on sustainability within the National Union of Students (UK) before spinning out as an independent charity in 2019. SOS-UK was formed in response to the growing recognition of the climate and nature crises facing our planet and the need to ensure all parts of our education system play their role in addressing our societal unsustainability.

Taking our staff with us, we set to work laying the foundations for SOS-UK to make in-roads into our three organisational aims (see chapter 3). Alongside our existing programmes and campaigns, developed whilst part of NUS, we were able to take advantage of opportunities resulting from the COVID-19 pandemic, for example supporting student activists to run their own climate negotiations – Mock COP - when COP26 was postponed, and reframing the Government’s Kickstarter Scheme to drive diversity and inclusion within the environmental charity sector in our Race for Nature’s Recovery programme. Moving on from start-up mode, the last couple of years have seen us focus on ensuring our work mobilising individual change is complemented by an ability to also drive systemic change, for example creating our Directorate for Inclusion and Climate Justice. This report provides more detail on the work we’ve been doing in 2022-23 to set us on a footing towards achieving our goals.

OF STUDENTS WANT WHERE THEY STUDY TO INCORPORATE AND PROMOTE SUSTAINABLE DEVELOPMENT

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our AIMS 3 1 2

Getting more students leading on, and learning for, sustainability

Repurposing the education system around the climate emergency and ecological crisis

When students lead on sustainability they develop the knowledge, values, skills, and competencies required to make them great sustainability leaders. We don’t just want organisations to do sustainability for students, it should be done by, with, and through students.

Sustainability should be woven through every subject like a golden thread. Every student should be a sustainability student, and every subject a sustainability subject. The education system should serve as a force for good in response to the challenges that society faces.

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Making sustainability more inclusive, so it is for everyone

Our research has shown that the environmental sector is massively underrepresented in racial diversity. It’s well evidenced that the negative impacts of sustainability inaction disproportionately affect people of colour and we’re building on this to drive forward inclusion work across the intersections of inequalities and underrepresentation in the environment and sustainability movement.

CHANGE needs to happen now

to avoid the worst impacts of climate change and nature decline. By refocusing our education system on these goals, we stand to influence the leaders of future generations. We’ll also see immediate impact as our education system and its institutions are deeply embedded in our society. Siblings, parents, grandparents, friends, teachers and colleagues – everyone has a connection to education.

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our work 4 AND IMPACT

We work to deliver systemic change in the way education providers and educators frame and teach sustainability. In both pre-16 and post-16 education, we want to see people in education being taught about sustainability in an integrated, relevant and solutions-centred way, with them being supported to apply their knowledge and skills in real life, not just reciting it in exams.

We also know that it’s not just in classrooms and lecture theatres that the knowledge, skills, values and competences needed to drive sustainability across society are developed. We believe that all elements of the education system should be repurposed around achieving sustainability and climate justice.

For this reason, we’re working to change the fabric of the institutions in which learning takes place, including their buildings and estates along with their policies and cultures, so that they exemplify positive sustainable and equitable practices. It’s also the motivation behind our programmes and campaigns that directly provide students with ‘real-world’ opportunities to develop the capabilities that will help them, and society, to become more sustainable and just.

We seek out and support students with good ideas, helping them develop their plans and supporting them to access funding so they can see their ideas turn into a reality - and achieve

real impact. A significant number of our programmes and campaigns have been started this way, including long-standing activities such as Green Impact, Student Switch Off, Student Eats, Responsible Futures, and Hedgehog Friendly Campus. These are now all national (or even international) programmes of work, engaging thousands of students and staff in sustainability. We're proud that our work is led or supported locally by students, in keeping with our objective of getting more students leading on, and learning for, sustainability.

Our work is organised around our three directorates, which are aligned to our three aims:

Within each directorate, we work towards achieving our goals through delivering:

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Through working towards our goals, in 2022-23 we...

Engaged over 231,000 students

Enabled over

1,800

organisations

Supported over 39,000 staff Delivered over 7,700 actions and activities

Saved over kg CO2 330,000

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ENGAGEMENT

Our engagement work reaches students and staff through creating opportunities outside the 'classroom'. We recognise that the experiences people have in their everyday lives are hugely valuable in supporting the development of skills, knowledge, values and competences needed to lead on sustainability.

Our engagement work addresses the need to take action now and recognises that lifestyle change and system change are deeply connected - both are essential to tackling the climate and biodiversity crises.

Our work puts individuals and teams at the centre, empowering them to be agents of change. They frequently engage the disengaged, with our work often being the first step on their sustainability journey. This in turn helps create a pipeline for our future campaigners, to challenge the status quo of both their places of study/and or work, and also, wider society.

Read highlights of our work in 2022-23 in our examples here or find out about our full suite of engagement work in appendix 1.

Getting more students leading on, and learning for, sustainability with How Farming can Cool the Planet

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How Farming can Cool the Planet (HFCCTP) enables students, youth food justice activists, and young farmers to share their varied experiences and values about food, farming, the climate and nature with each other. The project helps them to find common ground, and to develop a united youth voice, so they can tackle the climate and nature crises through food and farming together.

SOS-UK works with the National Federation of Young Farmers Clubs which has 23,000 members and is one of the largest youth organisations in the UK; and the youth branch of the Landworkers' Alliance, FLAME - a self-led group of young activists advocating for food and land justice.

HFCCTP successfully brings together students, young farmers and youth food justice activists who commonly have quite different experiences and values. Young farmers often feel attacked by environmental activists, activists often feel farming needs to change because of the climate and nature crisis, and students often campaign for changes like beef bans on campuses based on global carbon statistics without fully understanding the impacts of different farming systems, particularly in the UK. Through farm visits and farming events we provide a safe space for

participants to share their different experiences and values with each other. Rather than focusing on what they don’t agree on, we encourage them to find common ground, and to therefore, ultimately, have a united voice so they can tackle the climate crisis through food and farming together.

Unless students are studying agriculture they don’t tend to get the opportunity to visit farms. Despite this, many are passionate about the climate and nature crises and in research conducted by SOS-UK in 2021, 78% of students said that if they knew more about the environmental impact of food production, they would be willing to make changes to reduce their impact. This project is

enabling students to see and understand how food is produced first hand, to understand the positive impact agroecological farming methods can have, to talk to young people who have spent their lives producing food, and to those who are advocating for food and land justice.

Our farm visits, events and resources have directly reached around 300 young people across our three organisations, and many more via the resources that have been created and shared via social media. The respectful way participants in the project have listened to each other and learned from each other has been inspiring and unexpected (even by our funders initially!). Share the experience through our photographic summary!

“HFCCTP provides an opportunity for students to learn more about the agrifood system. Through field visits and interactive activities, I have gained new knowledge of sustainable agriculture outside the classroom.” Ruihan, University of Oxford

With funding until summer 2024, we will be giving students, young farmers, and FLAME members the opportunity to go to the Oxford Real Farming Conference. We will work with podcaster, Dan Grist, to create a podcast that follows the participants’ journeys of being at this immersive twoday event attended by 1800 people.

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Following this will be visits to Low Carbon Agriculture 24, the only farming event focused exclusively on low carbon; and Groundswell, the regenerative agriculture festival. Finally, we’re looking for funding to continue the collaboration and support students, young farmers, and FLAME members to agree on three government asks that we can share and advocate for.

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Source: English Heritage
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Getting more students leading on, and learning for, sustainability with Green Impact and English Heritage

Every year, hundreds of students are trained by SOS-UK in an IEMA-approved training course to become Green Impact Environmental Auditors. These trained auditors go on to conduct sustainability audits in a variety of settings both on and off campus in an exciting volunteering opportunity that fosters student and staff collaboration for sustainability.

Green Impact aims to celebrate and recognise sustainability achievements whilst also providing a framework to improve the sustainability performance of organisations. Teams of staff from participating organisations work through an online toolkit with criteria and projects to help them create a more sustainable workplace. At the end of the programme cycle, Green Impact student auditors are trained to assess teams’ progress to verify that they have completed the actions, as well as provide feedback on areas for improvement. Following the audit, all participating teams are awarded a Bronze, Silver or Gold award based on the audit results.

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In 2022-23, we launched a Green Impact pilot with English Heritage, a charity that manages over 400 historic monuments, buildings and places. Ten English Heritage sites were audited by 28 students in spring 2023.

The success of the 2023 pilot has led to the roll out of the programme across the whole organisation with the next Green Impact audits of English Heritage scheduled for winter 2024.

Students who undertake the training and practical experience of conducting an audit:

Student auditors shared reflections on their experiences with Green Impact:

“Having previously worked on another sustainability project I was keen to learn more about Heritage Sustainability. It was great to see behind the scenes of English Heritage, knowledge I can apply to my studies in 3rd year in my Heritage module to develop my future knowledge as a Sustainability leader.” Michelle, Edge Hill University

“Volunteering with Green Impact was such a great opportunity. It allowed me to work on my team management skills, I met some great and interesting people, and allowed me to learn some great new skills, thinking creatively and leading meetings. It has expanded my knowledge of the inner workings of the heritage sector, of the values of sustainability and teamwork which ensure that heritage sites are better protected.”

Cat, University of Southampton

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Our 2022-23 engagement highlights include:

We progressed our work supporting students living in energy poverty in the private rented sector. We completed our two-year Homes Fit for Study campaign, supporting thousands of students by providing advice on navigating the household energy sector and guidance on how to save energy in their homes. Alongside our student engagement work, we completed in-depth research into students’ experiences of their homes and sent Freedom of Information Requests to local councils on their enforcement of Minimum Energy Efficiency Standards, and Publishing our findings secured great media interest, with over 20 pieces of coverage, including ITV News and the Evening Standard, resulting in around 1.28 million views.

Responding to demand from students, we continued our successful work in the field of biodiversity and food and farming. We accredited 92 universities, colleges, and schools through our Hedgehog Friendly Campus mark, helping students and staff make their campuses more nature friendly. Our How Farming Can Cool the Planet project, bringing together diverse young voices in the farming community, was one of the few to get continuation funding, with Mark Spencer MP, the Minister of State for Food, Farming and Fisheries stating, “Defra should support more projects like this”

We continued to engage thousands of students and staff in sustainability action predominantly through our Green Impact, Student Switch Off, Learning Academy, and Hedgehog Friendly Campus programmes. Cumulatively across our engagement work we engaged over 100,000 students and staff across 1,400 organisations.

Things we learnt about our engagement work this year include:

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EDUCATION

Our education work focuses on transforming the formal education system, from early years through to adult education, to address the climate and ecological crisis. Through systems-change campaigns and whole-institutional change programmes, we work to ensure all students develop the knowledge, skills, attributes, and values to act for climate and social justices now and in the future.

Read highlights of our work in 2022-23 in our examples here or find out about our full suite of engagement work in appendix 1.

Repurposing the education system around the climate emergency and ecological crisis through the Mock Education Ministers Summit

The Mock COP campaign brought together 227 young people from 89 countries for their virtual, two-day Mock Education Ministers Summit (Mock EMS) to raise ambition for climate education ahead of COP28.

Worldwide many young people are frustrated with the lack of quality climate education in their schools, universities and colleges. For example, David (Mock COP Campaign Coordinator) shared how the limited climate education in schools in Nigeria focuses on the problems and ignores the solutions.

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The Mock EMS supported national youth delegates to assess the state of climate education in their own country and for them to suggest ways forward. The summit began on International Youth Day (12 August 2023) to show the importance of listening to and including youth voices in policy making. Delegates engaged in panel discussions, negotiations and voting sessions to produce their unified youth statement on climate education.

The statement includes the first-ever youth definition for quality climate education, describing it as:

The statement also sets out policy asks for education ministries and includes a checklist to evaluate policy and keep education ministers accountable for their progress toward improving climate education.

Alfredo, a Peruvian delegate shared his experience of being part of the event:

“Participating in the Mock Education Minister Summit was a very gratifying experience. This event, as a whole, empowered me with knowledge, insights, and strategies to advocate for climate education in my country. I feel inspired to work collaboratively with others in order to address climate change.”

The work completed during the Mock Education Ministers Summit will support the wider campaigning activity of the Mock COP team, for example developing high-level sessions led by students at COP28 in Dubai in November 2023.

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Repurposing the education system around the climate emergency and ecological crisis through SDG Curriculum Mapping

In 2022-23 SOS-UK worked with the University of Liverpool Management School (ULMS) and Liverpool Guild of Students to pilot a new curriculum mapping methodology supporting students to map their experience of teaching and learning against a set of sustainability criteria looking at what is taught and how, and the skills students are supported to develop.

Since 2018, SOS-UK has worked with 16 institutions, and nearly 400 of their students to facilitate student-led curriculum mapping. The mapping methodology and support was developed in response to student demand for sustainability and experiential learning to develop sustainability skills, evidenced by SOS-UK's sustainability skills survey.

The original mapping methodology (developed in collaboration with the University of Winchester and Winchester Students’ Union) supports students to map sustainability criteria against module descriptors, reading lists and other documentary sources. This student-led approach has led to:

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Through the new mapping methodology, students are supported to think critically about the role their modules can play in contributing to sustainability and are offered a space to consider each week of teaching and learning. Findings directly reflect students’ experiences of teaching and learning, amplifying student voice in this area of work, providing educators with in-depth data about SDG coverage and sustainability skills and how their module was perceived by students.

81 students took part in mapping over half of ULMS’ 154 modules and a further 147 modules from across the wider university covering Science and Engineering, Humanities and Social Sciences, and Health and Life Sciences. 2,563 weeks of teaching and learning experiences were mapped in total!

The findings captured the extent to which topics related to the SDGs are embedded in students’ experiences of teaching and learning, the range of sustainability skills students are supported to develop, and the teaching methods that can contribute to enabling sustainability learning. For example, the ULMS audit found students were supported to develop critical thinking skills in 62% of all mapped weeks of teaching and learning.

The students involved shared their experiences of taking part in the mapping, telling us:

“I learned that teaching has a larger purpose than just exams and assignments.”

“I feel a sense of success knowing that my ideas and experiences will make a difference.”

“I think through doing the project, my knowledge of the subjects improved significantly.”

In 2023-24, both the University of Liverpool Management School and Liverpool Guild of Students are working with SOS-UK to continue mapping remaining modules. Full data sets will be provided to Directors of Studies for each of the programmes at ULMS, to provide an evidence base for decision making around module and programme development.

SOS-UK and the Guild have also co-created, with students, statements on what a decolonised education and learning experience can look like. In the 2023-24 mapping project, students will map their experiences of teaching and learning against these statements, determining to what extent their education aligns with their vision for decolonising education.

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Our 2022-23 education highlights include:

We supported young people to have a voice on national and international stages on climate change and education, building our position as leaders and conveners for youth voice and advocacy for quality, solutionscentred climate education. For example, internationally through our work at COP27 in Sharm-el-Sheikh, followed by the Mock Education Ministers Summit (as above). And in the UK through our support of the two Youth Focal Points for Sustainability and Climate Change, who will work with the Department for Education on the implementation and evaluation of the Sustainability and Climate Change Strategy, acting as critical friends and youth representatives.

Our long-term programmatic work continued to grow and develop through

Responsible Futures, Curriculum Mapping, and ESD Changemakers. A new year-long methodology for curriculum mapping was established and tested with University of Liverpool Management School and the preparations for an international pilot of Responsible Futures are underway, working in partnership with the International Association of Universities (IAU). The same success was seen in our wellbeing-focused work where we delivered the first full year of the Drugs and Alcohol Impact programme post-pilot, with great uptake and success.

Our campaigning work saw significant progress and gained political traction in 2022-23. We launched the 1.5 Degrees campaign, analysing engineering, economics, law, politics and health courses at the top-ranked universities around the world and assessing whether their teaching is compatible with keeping global temperature increase below 1.5C. Our Teach the Teacher and Teach the Parent campaigns extended grassroots engagement and impact worldwide, with sessions taking place in 21 countries. In the UK, we launched ‘Curriculum for a Changing Climate’ – the tracked changes review of the national curriculum for England. This first-of-its-kind report covered KS3 and KS4, with plans

underway to extend this to primary and to A-Levels. Nadia Whittome MP presented the Climate Education Bill in Parliament – the first-ever written by students and young people. 30 cross-party MPs demonstrated their support at a drop-in event alongside the reading. Teach the Future also hosted parliamentary events in Scotland and Wales, alongside the publication of updated asks in each nation.

We launched the Green Schools Revolution project – our first major programme delivered in schools.

Through three-years of #iwill funding we’ll help school pupils to green their schools, helping them meet the commitments of the Department for Education's (DfE) Climate Change and Sustainability Strategy. This activity takes place across four strands, each with a different focus, but each delivered with students taking a leadership role in designing and driving action within their schools.

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Things we learnt about our education work this year include :

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INCLUSION AND CLIMATE JUSTICE

Our inclusion and climate justice work focuses on ensuring sustainability is inclusive and diverse. We know not everyone is affected by climate change and the ecological crisis equally. Similarly we know that not everyone has the same access to opportunities that contribute to tackling these dual crises.

We're working to make sure the organisations at the forefront of tackling the issues are reflective of the communities they represent. We also need to ensure all students wanting to spearhead action through their careers in this sector are not limited by barriers related to their ethnicity, gender identity, sexual identity, disability, social or educational background, or any other characteristic or attribute.

Our work in this area spans the education sector and the professional pathways connected with addressing climate and ecological issues for progressing positive good in terms of both people and planet. By joining up these two aspects, we’re seeking to get to the root of the structural barriers that are maintaining the status quo and preventing climate justice.

Read highlights of our work in 2022-23 in our examples here or find out about our full suite of engagement work in appendix 1.

Making sustainability more inclusive, so it is for everyone through The RACE Report

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2022 RACE Report diversity data for
2% 7%
overall staff, based on 91
organisations
People of colour and other
racially/ethnically minoritised
identities
27%
Not disclosed
White identities
64%
Any other ethnicities
----- End of picture text -----

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The RACE Report (Racial Action for the Climate Emergency) seeks to speed up diversity and inclusion in environment, conservation, climate and sustainability charities and funders. 2022 saw the publication of the first year of the campaign, and launch of year two – both to great success.

Environment and conservation professions are amongst the least diverse in the UK. We created The RACE Report to focus on charities and funders working on environmental and conservation issues, highlighting the need for greater representation in sustainability and climate action. The RACE Report calls for organisations to commit to holding themselves to account to deliver on these needs by participating in The RACE Report’s annual data gathering and reporting initiative. Organisations submit data on the race and ethnicity profile of their staff and trustees, SOS-UK analyse and compile this data into a published report.

In 2022, a total of 175 charities, trusts and foundations signed up to The RACE Report, demonstrating their support for the initiative. 94 organisations demonstrated their commitment by submitting data at some level through the inaugural data submission process, which included three categories of data. Of the 94 who submitted data, eight were funders and 86 were charities. In the first-year data was aggregated, with the report published online, with no organisations named.

Headline data from year one found that just 7% of staff overall in participating organisations were from racially or ethnically minoritised groups, compared to 14% of the UK’s working population that are currently in employment, who identify as Black, Asian or other Minority Ethnicities. However, 82% of organisations stated that they have fully or partially implemented a race equity/ diversity and inclusion strategy, or similar, suggesting more work is needed to deliver on these strategies.

Year two of the campaign was launched in April 2023 and we’re working on securing long-term funding for the campaign to ensure we can track the changes in diversity and inclusion we want to see. We also want to enhance the data collection with more engagement elements to support participating organisations and contribute towards a sector-wide movement for delivering on racial and ethnic inclusion. With a growing resource of data and examples of positive practice through the annual data submissions, we will be celebrating successes and showcasing examples of impactful approaches through publication of case studies and knowledge exchange focused webinars. From 2023 onwards The RACE Report will publish transparency cards for in individual participating organisation sharing their organisational data depending on their size. We will also launch a bi-annual staff perceptions survey to better understand the experiences of diversity and inclusion in the environmental charity sector.

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Making sustainability more inclusive, so it is for everyone through Invest for Change

Invest for Change is our campaign transforming how universities invest their money to secure a more just, liveable future for all. During 2022-23, we supported SU officers across the UK to run ethical finance campaigns resulting in several significant wins.

UK universities have over £20 billion invested across the global economy. These investments are meant to support students and further universities' long-term mission. But they are flowing into an economic system that is working against the interests of students and the world they will graduate into – a world of deepening inequality, deadly international conflicts and climate and ecological breakdown.

Invest for Change campaign is working to change this. We support student leaders to campaign for their universities to invest in the interests of young people, frontline communities and the planet, not against them. To invest in a liveable, just future for all.

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Maia said:

“I am thrilled to have led this successful divestment campaign and worked so closely with students, staff and Council members to make Royal Holloway the 101 UK university to divest from fossil fuels. All of this was made possible by the Invest for Change campaign. SOS-UK's constant support and wealth of knowledge was absolutely vital throughout. The work they do in empowering young leaders to be at forefront of ethical finance campaigning and demystifying the world of investment is so important; it has galvanised in me a new passion for this branch of climate action and enabled me to bring together the Royal Holloway community for a common cause. I am excited to see the next steps as the University and the Students’ Union take together to address the climate crisis and how Invest for Change will continue empowering young leaders to effect impactful policy change."

Invest for Change is funded by Friends Provident Foundation, and thanks to their support we are able to continue with this work. In the next year we plan to build upon the momentum created by wins such as Royal Holloway’s, scaling up our work to normalise ethical finance as a core part of university sustainability activity.

Our 2022-23 inclusion and climate justice highlights include:

December 2022 saw the publication of the first ever RACE Report, for which 91 organisations submitted their staff data, actively participating in the initiative, proving its potential to have an impact as it grows, and organisations’ commitment to making progress on diversity. This first year proved the methodology and process for growing sectoral buy-in to progress racial and ethnic inclusion in the environment sector. Media coverage for The RACE Report reached national and sector specific outlets (Edie, The Guardian, The Voice, Civil Society, Countryside Jobs, and more), critical for initiating pro-active engagement with the campaign.

By September 2023 we had hit our target for participation in year two of The RACE Report (launched in April 2023) - 142 organisations submitted data on their action on EDI and on the diversity of their staff! 2023 also saw 43 organisations participate in The RACE Report’s staff perceptions survey with 1552 people working across the sector responding. The staff perceptions survey was a new development for 2023, it was open to people from all backgrounds and identities, with the responses used to identify differences in experiences and perceptions between respondents with white identities and those who identify as people of colour or from other ethnically or racially minoritised groups. A report on the survey findings will be published in tandem with the main diversity data report.

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Our ethical finance campaigns continue to grow in their impact, Invest for Change has seen increasing engagement from institutions as student campaigners, supported by SOS-UK. Successes of this campaign include training over 150 students on ethical finance, supporting students to attend bank AGMs, and empowering students to engage with their university finance committees resulting in complete or partial divestment from fossil fuels.

We launched our new campaign Breaking the Bank over the university welcome week period. The campaign aims to support students to pressure banks to stop funding fossil fuel companies. Through the campaign we worked directly with student activists at 3 key universities, supporting them to challenge the ties between their institutions and the banks that are pouring billions into fossil fuel expansion.

Things we learnt about our inclusion and climate justice work this year include:

With the right support, student officers are able and willing to lead on challenging their institutions on incredibly complex topics. The most effective route has been through 1-2-1 support. By taking officers' ideas and translating them into formats palatable to university decision making bodies such as papers for meetings or policy documents we’ve found that progress can be fast-tracked. This style of support helped overcome some of the barriers to officers engaging with ethical finance, such as a perceived lack of understanding, or imposter syndrome. We plan to work across our directorates to adopt this approach in other areas of our work.

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5 looking FORWARD Within our Engagement directorate, for 2023-24 we plan to continue our existing array of programmes and campaigns. Responding to student demand, we’ll seek funding to build on our impactful nature-focused work, aiming to do more on wilding on school, college, and university grounds, and complete our three-year Farming For Carbon and Nature project working with universities who own farmland.

Given the similar high demand for our work on energy poverty through Homes Fit for Study we’ll seek out opportunities that allow us to support students in navigating the cost of living and energy crises and continue successful partnerships with organisations like Smart Energy GB and Hubbub.

We will look at ways to expanding our Learning Academy offer in addition to our existing opportunities, which bring bespoke sustainability training, to education and community organisations.

In the coming year, the Education directorate will continue to support student-led campaigning to integrate sustainability and climate justice through all parts of the education system. In the UK, through Teach the Future we will support students to maintain pressure across parliament to support the Climate Education Bill and prepare for a possible General Election in 2024. We will also launch further ‘tracked changes’ subjects for our ‘Curriculum for a Changing Climate’, with A Levels and Primary Curriculum in the pipeline. Internationally, our delegation at COP28 will focus on platforming young people alongside ministers to advocate for quality, integrated, solutions-centred climate education and utilising the MockEMS Youth Statement as a key tool for this advocacy.

We will begin to explore how we can pressure and support organisations with influence in the education system such as PSRBs (Professional Statutory and Regulatory Bodies) to include sustainability in their requirements of professional and regulated courses in colleges and universities.

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We’re excited as our Green Schools Revolution heads into its first full academic year of

delivery, across Teach the Teacher, Climate Action Plans, and Wilding in secondary schools, as well as the full launch of the Future Forum which is designed to strengthen youth voice in our environmental charities in the UK.

Our programmatic work focused on curriculum change (Responsible Futures, Curriculum Mapping, and ESD Changemakers) is all projected to grow in 2023-24, and, excitingly, will include the launch of the international pilot of Responsible Futures, in partnership with the International Association of Universities. Finally, our wellbeing work is projected to continue to grow, with development underway for a targeted IBA offer on campuses alongside further growth of the Drug and Alcohol Impact programme, following its successful pilot.

Our 2023-24 plans for the Inclusion and Climate Justice directorate focus on growing and enhancing our existing workstreams as well as developing our internal practice on equality, diversity and inclusion.

Our ethical finance work continues to go from strength to strength and in 2023-24 we look to increase our support for students attending finance AGMs and supporting students to lead on engaging with their institutions to rethink their investment and partnership working to cut ties from the fossil fuel and arms industries.

We will work to secure legacy funding for the next five years for The RACE Report, to ensure the long-term continuation of the campaign. To ensure our communications for The RACE Report gain meaningful traction and align well with other events, we’ve decided to move the annual publication date for The RACE Report to sit within Race Equality Week, meaning the 2023 report will be published in February 2024. We also plan to increase the engagement

opportunities facilitated by The RACE Report team, to create a community of shared learning and practice amongst participating organisations. Our flagship engagement opportunity will be an inperson event held during 2023-24.

Using The RACE Report as a springboard, we’ll work on growing relationships with key stakeholders within the environment and tertiary education sectors to further establish our reputation for delivering impactful and high-quality consultancy.

We will also look internally at our own policies, practices and culture through the development and launch of an SOS-UK EDI strategy to ensure we not only hold ourselves accountable to delivering on EDI for our staff, volunteers and stakeholders we work with to thrive, but also have a clear strategy for doing so.

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SOS-International continues to be hosted by SOS-UK, with three members of staff based in Europe (Belgium and the Netherlands). In 2023-24 SOS-International will re-launch and host the annual Green Office Movement and SOS-International summit, in partnership with a host Green Office, University of Twente, Enschede, Netherlands. This will reignite engagement with SOSInternational members, as the first in-person post covid-19 pandemic.

Across the organisation as a whole, in 2023-24 we’ll focus on embedding our new strategic framework across the organisation to guide us in the prioritisation of our work to achieve maximum impact against our re-defined aims. We’ll develop our evaluation framework to support decision-making as well as helping us assess our progress towards the aims and outcomes we set out in our framework.

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6 financial REVIEW We are pleased with the year-end position of a surplus of £625,779. This takes our total funds to £ 1,552,722, of which £1,310,914 are restricted and £241,808 are unrestricted. Our revenues grew for the fourth consecutive year to £2,716,217 (£1,337,953 in 2019/20; £1,403,862 in 2020/21; £1,788,129 in 2021/22;). In 2022/23, 69% of our income came from grants and donations (£1,883,543, compared to £971,374 in 2021/22), 26% from our programmes (£689,008, compared to £641,720 in 2021/22), 5% from trading (£142,675 compared to £175,035 in 2021/22).

Our reserves policy is that we have three months of unrestricted reserves available at all times. Our unrestricted costs in 2022/23 were £983,911, which works out at £247,999 per quarter. At the year-end we had £257,799 in unrestricted reserves. This equates to 96 days’ worth of unrestricted costs, meaning that our reserves policy target is met.

The trustees maintain a register of risks and review them annually. The main risks facing the charity for the year ahead relate to loss of income, loss of key staff and safeguarding issues. The top twenty risks by rank are divided amongst our director team and the directors work with us to mitigate each risk.

Within the accounts, we have again stated our gender and ethnicity pay gaps. The charity had 38 full pay relevant employees. Excluding student staff, the lowest paid salary was £25,522 and the highest paid salary was £72,947. Student staff are paid Real Living Wage. The median basic salary was £33,762. Our mean gender pay gap was 19.8% and our mean ethnicity pay gap was 15.5% - both figures have shrunk as anticipated from 2021-22 % (25.6% and 22.8% respectively in 2021/22). The trustees note that pay gaps tend to vary considerably in small charities like SOSUK, but are pleased that both gaps have shrunk over the last year, in part down to our inclusive recruitment practices and use of positive action in recruitment.

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our GOVERNANCE & 7 MANAGEMENT

SOS-UK is a Charitable Incorporated Organisation (CIO) governed by a constitution. The members of SOS-UK are the ten trustees. The Board, comprising of the trustees, meets quarterly and it is chaired by Richard Dunne. In 2022-23 we to added four new trustees to the Board, through a process of external advertisement and a competitive recruitment process led by the Board. The new trustees who joined us in 2022-23 were fully inducted and trained including an introduction to the organisation and an overview of their legal and fiduciary duties. All four new members of the Board are young trustees.

We, the trustees have read and understood the Charity Commission’s guidance on public benefit and are confident that all SOS-UK’s programmes and campaigns deliver our charitable objects, progress the issues we want to see changed and deliver public benefit. Our role, as trustees of the charity, is to provide insight and advice on the strategic direction of the organisation, in addition to monitoring and managing risk and ensuring the charity is well managed and impactful. We have delegated authority for operational issues to the director team, led by the Executive Director.

In 2022, we commenced work on a strategic framework for the offering us the balance of clarity and cohesion needed to understand, structure and communicate our work with the flexibility required to support our agile, dynamic and flexible way of working. With support from New Philanthropy Capital we engaged with a full range of our stakeholders – institution contacts, our funders and the young people we support – alongside our staff team to scrutinise and define the direction of the organisation. The strategic framework was signed off in June 2023 with the focus now moving to embedding the framework in our decision-making and ways of working across the organisation.

In 2023, SOS-UK Board of trustees established three sub-committees to provide action-

oriented and focused working within the wider Board. The sub-groups feed into the full Board but are designed to enable a greater speed of working, flexibility and opportunity to be reactive to organisational needs of SOS-UK and sectors we serve. Whilst the full Board meets quarterly, subcommittees are able to meet on an ad-hoc basis to drive forward key aspects of organisational direction, shaping, and operational decision making. The three sub-committees are:

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SOS-UK has separate governance and is financially independent from its founding

organisation - the National Union of Students (NUS). SOS-UK is not a part of the NUS Group. Our independent governance is reinforced through our independent chairperson, however our link with NUS is maintained by the current NUS president serving on our trustee board. NUS also provide SOS-UK with operational support and facilities and these arrangements are set out in a detailed memorandum of understanding. Similarly, SOS-UK’s pay and remuneration remains based on the NUS framework. This was established in 2014 and was initially set on the National Joint Council (NJC) framework. The NUS pay framework and job evaluation scheme forms a part of all SOS-UK staff terms and conditions of employment. The trustee board is supportive of the staff trade union and trade union representatives attend all trustee board and board subcommittee meetings. In addition, the director team meet quarterly with trade union representatives, and monthly with the director with oversight for human resources.

The trustees have been monitoring our diversity data and are pleased that the charity has become more ethnically diverse over the last year. We are continually looking to further improve our performance in this area, across the full range of diversity characteristics and also recognise that statistics are only part of the picture – we want to ensure all staff members feel included within the organisation no matter their background or identity.

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our DETAILS 8 Students Organising for Sustainability is a Charitable Incorporate Organisation registered by the Charity Commission in England and Wales.

We were registered on 20 June 2019 and this is our fourth annual report. The audited accounts and this report cover the period 01 October 2022 to 30 September 2023. We bank with The Cooperative Bank and our auditors are Harts Limited of Macclesfield

Our trustees are Carole Parkes, Chloe Ferguson (appointed April 2023), Ellen Fearon (resigned February 2023), Emma de Saram (appointed April 2023), Hannah Thomas, Harriet Williams, Larissa Kennedy (SOS-UK President), Ludovico Caminati (appointed April 2023), Richard Dunne (SOS-UK Chair and safeguarding lead), Serene Esuruoso, Scarlett Westbrook (appointed April 2023) and Zamzam Ibrahim (resigned June 2023).

SOS-UK is managed on a day-to-day basis by Jamie Agombar, Executive Director, and the director team of Joanna Romanowicz (Director of Engagement), Quinn Runkle (Director of Education), Manu Maunganidze (Co-director of Inclusion and Climate Justice and Meg Baker (Co-director of Inclusion and Climate Justice).

You can find out more about our trustees and the whole SOS-UK team on our website.

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T H A N K Y O U for your continued support for O U R W O R K

The trustees and directors are incredibly grateful to our partners, supporters, funders for their continued support. With your continued support, we look forward to helping more students deliver transformational sustainability initiatives over the years ahead. We are particularly grateful to our brilliant team of staff, who consistently work so hard to ensure we are a high-performing and impactful charity that leads by example.

Students Organising for Sustainability UK Charity number: 1184011

c/o NUS Charity, Snape Road, Macclesfield, SK10 2NZ

www.sos-uk.org hello@sos-uk.org

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33

appendix 1 OUR WORK IN DETAIL

Engagement

PROJECT DETAILS 2022-23 ACHIEVEMENTS
Fairtrade
Universities and
Colleges
Our framework and
accreditation for embedding
ethical practices throughout
In 2022-23, 12 more
universities gained Fairtrade
status.
campus
Our UNESCO award-winning This year we launched new
sustainability awards and toolkit software, investing in
Green Impact engagement programme for
staff to embed sustainability
the programme to improve
participant experience. We
in their workplaces, also launched the Green
supported by trained Impact Dentistry
students. programme.
A programme of work We engaged over 13,000
supporting students across students in home energy
Homes Fit for Study Great Britain, reducing their efficiency, and engaged with
exposure to energy poverty MPs and members of the
through audits and energy House of Lords to put the
advice issue of poor quality student
housing on the agenda.
This year we’ve worked with
more private halls to engage
Student Switch Off Our multi-award-winning
campaign within student
accommodation which achieves
students in different
accommodation in the first
steps of sustainable action.
quantifiable energy, waste and
water reduction through
improved student sustainability
literacy and competition.
We’ve also worked to ensure a
pathway of sustainable action
through supporting students in
private rented accommodation,
including working with Smart
Energy GB.

34

PROJECT DETAILS 2022-23 ACHIEVEMENTS
Our hub of learning and Our Learning Academy
Learning Academy development for students,
student representatives, and
continued to see both off the
shelf e.g. Carbon Literacy and
institution staff. bespoke training packages in
demand this year.
Using university and college
Farming for Carbon
and Nature
farmland to capture carbon
and restore nature, we’re
working closely with
farmers, universities,
colleges and a range of
technical experts to develop
We supported 171 students to
take and test 600 soil samples
for carbon levels working with
Loughborough University and
10 university-owned farms.
and pilot the approach.
Helping students from different We ran farm visits to Yeo Valley
How farming can
cool the planet
backgrounds find a united voice
so they can tackle the climate
crisis through food and farming
Farm and Tolhurst Organic
Farm and made a short film
based on students’ experiences
together. of the project to help us
communicate its impact
Our network supports staff and
Sustainable Food students to collaboratively In 2022-23 we ran three
and Growing
Network
agree and achieve ambitious
targets, link up different food
support days for members of
the network, bringing together
and growing projects on students and staff in all
campus, learn and be inspired participating universities.
by other institution.
Students for Trees This student led network
supports students across the UK
to learn about, and to take action
for, woods and trees, to help
fight the climate and nature
crises. We work with The
Woodland Trust to deliver the
programme.
Our biggest ever year for tree
planting - 12,656 trees were
requested by 64 groups based
in universities, colleges and
local communities. We
supported 46 student-led
groups in 2022-23.

35

PROJECT DETAILS 2022-23 ACHIEVEMENTS
Turning campuses into places
hedgehogs can thrive by We moved from a free to a
awarding to universities, FE paid-for delivery model for
Hedgehog Friendly colleges and primary schools universities and secured 12
Campus who complete actions from our sign ups showing the
hedgehog-friendly toolkit. The demand for work in this
programme is funded by the area.
British Hedgehog Preservation
Society
Our flagship sustainability
support package and awards
Green Impact programme for SUs. Launching 42 students’ unions took part in
Students’Unions each autumn, unions try to 2022-23, each undergoing an
implement change throughout audit led by the SOS-UK staff
the academic year, submitting team to achieve accreditation.
work in late spring, receiving
an audit in early summer, then
awards are announced in July.

36

Education

PROJECT DETAILS 2022-23 ACHIEVEMENTS
Our annual campaign to put
the
UN Sustainable
Our biggest ever campaign,
SDG Teach-in Development Goals(SDGs),
and therefore sustainability,
at the heart of all stages of
education, and across all
with 1284 making a pledge
to incorporated the SDGs in
their teaching, reaching
121,000 students.
disciplines.
We’re supporting students In the final year of the project,
to engage with a research we support project partners
RED WoLF project tackling carbon
emissions from housing in
with student engagement and
consultation. We also ran
North West Europe - Carbon Literacy courses for
providing action-based students aspiring to work in
learning opportunities on energy management after
the topic. graduation.
Our whole-institution We updated our framework to
supported change programme ensure it stays up to date with
Responsible and accreditation mark to current thinking on
Futures embed sustainability across all employability, staff wellbeing
aspects of student learning. and co-creation of teaching and
learning with students.
Following our mock COP26 in We supported 5 students from
2020, our network connects around the world to attend
students from around the COP27, advocating for youth
world supporting them to voice in global decision making
continue campaigning on spaces on climate change. We
Mock COP climate education across local also delivered an online Mock
and global contexts. Education Ministers Summit,
bringing together 227 young
people from 89 countries to
create the first ever youth-led
definition of quality climate
education.

37

PROJECT DETAILS 2022-23 ACHIEVEMENTS
Our accreditation We continued to support one
framework is designed to university to focus on
foster productive, healthy responsible alcohol
Alcohol Impact and inclusive student consumption, though most
cultures surrounding opt to consider both alcohol
drinking. and drugs through Drug and
Alcohol Impact.
Our student wellbeing The two-year pilot of the
programme embeds social programme came to an end in
norms of responsible 2022-23, and following
drinking on our campuses, publication of the results we
Drug and Alcohol
Impact
and refocuses the
conversation on drugs to be
about reducing harm, and
saw positive demand for
participation as the
programme rolled out
building healthier, safer, nationally. Our Students
more productive student Drugs and Alcohol
communities. Conference sold out!
Our support package for We worked with 8 institutions
mapping the
UN Sustainable
and 130 students to map the
SDG and Development Goals(SDGs) and SDGs across the formal
sustainability
curriculum mapping
Education for Sustainable
Development(ESD) teaching
and learning approaches
curriculum. We also
developed a new mapping
methodology with the
across the formal curriculum University of Liverpool
in universities and colleges Management School and
through a student-led audit. Liverpool Guild of Students
that draws on direct student
experience.
This campaign, run by students 2022-23 saw huge progress on
in secondary and tertiary political engagement including
education and hosted by SOS- parliamentary receptions in
Teach the Future UK, has three goals: that all Scotland and Wales and
students are taught about Climate Education Bill
climate change, that green presented in parliament by
skills are included in Nadia Whittome MP.
vocational courses and that Tracked Changes launched
educational buildings are reviews of 11 primary subjects
climate-friendly across the whole national
curriculum at key stages 1 and
2.

38

PROJECT
DETAILS
2022-23 ACHIEVEMENTS
PROJECT
DETAILS
2022-23 ACHIEVEMENTS
Drink Rethink trains
students as ambassadors to
engage their peers to
assesss their alcohol risk
levels and provide advice
based on the results, using
the established Intervention
and Brief Advice and AUDIT
tools.
Drink Rethink
We engaged over 100
students who received advice
on their alcohol risk levels
through the 11 trained
student ambassadors.
Funded by the British
Academy, we work with
students studying social
sciences, humanities and arts
to work in groups to identify
solutions to challenges facing
people, the economy and the
environment. A suite of training
workshops and individual
support guides them through
the process of delivering their
projects.
SHAPE
Sustainability
Impact Projects
We worked with 4 universities
in 2022-23, supporting 16
student-led projects. The
experience of taking part
culminates in a conference
allowing students to present
their projects back to their
institutions.
From Summer 2023, we
started supporting the
Department for Education
Youth Focal Points for the
Sustainability and Climate
Change Strategy.
We’re working with two young
people to promote youth voice
and challenge within the
Department for Education,
and support them to attend
major events including COP.
Youth Focal Points
Our three year programme of
youth-led work in schools
focused on delivering key parts
of the DfE’s Sustainability and
Climate Change Strategy,
including Climate Action Plans,
Wilding Schools, Teach the
Teacher, and support the
development of the Future
Forum which brings together
youth representatives from
across the environmental
charity sector.
We started work in January
2023 after secured significant
funding from #iwill, OVO and
other match partners to
deliver this three-year
programme of work. We
spent 2023 developing our
delivery plans ready to launch
for the 2023-24 academic
year.
Green Schools
Revolution

39

Inclusion and climate justice

PROJECT DETAILS ACHIEVEMENTS
Our prestigious leadership We published our first year
development programme report and launched data
for young people aged 16-24 collection for year two. In the
The RACE Report usually underrepresented in second year of the campaign,
environmental campaigning, 142 charities and funders
in association with Friends submitted data, with 140
of the Earth submitting diversity data on the
racial and ethnic identities of
their employees.
My World My Home is a In 2022-23 we secured funding
prestigious leadership from The National Lottery
development programme Community Fund to develop
My World My Home for young people aged 16-24
from backgrounds usually
the programme in Northern
Ireland, and explore delivery
underrepresented in outside of college settings
environmental campaigning, working through youth work
in association with Friends centres instead.
of the Earth and SOS-UK.
Banks rely on universities and
students for recruitment and
reputation: we can use this to
This was the first full year of
Breaking the Bank! We released
research, made links with
Breaking the Bank put the pressure on for our
demand that they stop
financing fossil fuels. We're
building university campaigns
across the country, each one
student groups, created
campaign materials and road
tested different campaign
approaches.
unique to the institution and
group of students.

40

PROJECT DETAILS ACHIEVEMENTS
We're calling on universities to The campaign picked up a huge
reform their investment amount of momentum this
practices to centre year, for example we supported
Invest for Change environmental and social
justice solutions. We're
student campaigners at over 35
target universities, created a
working with students to gold standard guide for asset
engage their universities on owners as a means of engaging
this, as well as working directly with senior leaders and
with universities to lead this mobilised student support for
shift. shareholder resolutions at
AGMs
Green Influencers is helping 300 Green Influencers were
young people create deep, engaged across Southampton
lasting and meaningful and Norfolk, mostly from
connections with the natural disadvantaged backgrounds
environment. By taking part across 12 schools and
in ambitious youth-led community organisations. Each
Green Influencers projects, young people learn group of young people received
and develop new skills that training and developed an
will improve their life environmental project or
chances, open progression campaign, and funding to help
routes and help inspire their make their ideas a reality.
local communities to take
meaningful action too.

appendix 2 AUDITED ACCOUNTS 41

STUDENTS ORGANISING FOR SUSTAINABILITY REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30TH SEPTEMBER 2023

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30TH SEPTEMBER 2023

The trustees present their report with the financial statements of the charity for the year ended 30th September 2023.

The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and the relevant version of the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charitable Incorporated Organisation numbe r: CE017928

Registered Charity number: 1184011

Principal office:

c/o NUS Services, Snape Road, Macclesfield, Cheshire, SK10 2NZ

Trustees:

Zamzam Ibrahim (resigned 14 February 2023) Richard Dunne (resigned 21 November 2023) Ellen Fearon (resigned 19 June 2023) Larissa Kennedy Harriet Williams Hannah Thomas Serene Esuruoso Carole Parkes Dr Hazel Norman (appointed 21 November 2023) Scarlett Westbrook (appointed 11 April 2023) Emma de Saram (appointed 11 April 2023) Ludovico Caminati (appointed 11 April 2023) Chloe Ferguson (appointed 11 April 2023)

Statutory Auditors:

Harts Limited, Westminster House, 10 Westminster Rd, Cheshire, Macclesfield SK10 1BX

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by it's governing document, a memorandum, and was registered with the Charity Commission on 20th June 2019 as a Charitable Incorporated Organisation, governed by the proper law of England and Wales.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

42

Trustees report and annual accounts 2022-23

STUDENTS ORGANISING FOR SUSTAINABILITY REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 30TH SEPTEMBER 2023

STATEMENT OF TRUSTEES RESPONSIBILITIES

The Trustees are responsible for preparing the Report of the Trustees 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 the year. 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 which enable them to ensure that the financial statements comply with the Charities Act 2011, the Charites (Accounts and Reports) Regulations 2008 and the provisions of the constitution. 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.

In so far as the Trustees, individually, are aware:

AUDITORS

Harts Limited were appointed as auditors to the charity in the year.

…………………………………… Dr Hazel Norman Chair of Trustees Date: 26th July 2024

43

Trustees report and annual accounts 2022-23

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF STUDENTS ORGANISING FOR SUSTAINABILITY

Opinion

We have audited the financial statements of Students Organising for Sustainability (the ‘Charitable Incorporated Organisation’') for the period ended 30 September 2023 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of 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:

Basis for opinion

We have been appointed as auditors under section 144 of the Charities Act 2011 and report in accordance with regulations made under section 154 of that Act.

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 Auditors 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 trustee's use of the going concern basis of accounting in 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 Report of the Trustees other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the Report of the Trustees. Our opinion on the financial statements does not cover the other information and, 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.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities Act 2011 require us to report to you if, in our opinion:

44

Trustees report and annual accounts 2022-23

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF STUDENTS ORGANISING FOR SUSTAINABILITY (continued)

Responsibilities of trustees

As explained more fully in the Statement of Trustees Responsibilities, set out on page 43, 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

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' 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.

The extent to which the audit was considered capable of detecting irregularities, including fraud

Irregularities are instances of non-compliance with laws and regulations. The objectives of our audit are to obtain sufficient appropriate audit evidence regarding compliance with laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements, to perform audit procedures to help identify instances of non-compliance with other laws and regulations that may have a material effect on the financial statements, and to respond appropriately to identified or suspected non-compliance with laws and regulations identified during the audit.

In relation to fraud, the objectives of our audit are to identify and assess the risk of material misstatement of the financial statements due to fraud, to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud through designing and implementing appropriate responses and to respond appropriately to fraud or suspected fraud identified during the audit.

However, it is the primary responsibility of management, with the oversight of those charged with governance, to ensure that the entity's operations are conducted in accordance with the provisions of laws and regulations and for the prevention and detection of fraud.

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud, the audit engagement team:

As a result of these procedures we consider the most significant laws and regulations that have a direct impact on the financial statements are FRS 102, Charities SORP (FRS 102), Charities Act 2011 and the charity's governing document. We performed audit procedures to detect non-compliances which may have a material impact on the financial statements which included reviewing the financial statements including the Report of the Trustees and remaining alert to new or unusual transactions which may not be in accordance with the governing documents.

The audit engagement team identified the risk of management override of controls as the area where the financial statements were most susceptible to material misstatement due to fraud. Audit procedures performed included but were not limited to testing manual journal entries and other adjustments, evaluating the business rationale in relation to significant, unusual transactions and transactions entered into outside the normal course of business, challenging judgments and estimates.

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.

45

Trustees report and annual accounts 2022-23

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF STUDENTS ORGANISING FOR SUSTAINABILITY (continued)

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with the Charities Act . Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditors' 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 and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Melissa Bowers FCCA (Senior Statutory Auditor) for and on behalf of Harts Limited Statutory Auditors Westminster House, 10 Westminster Rd, Cheshire, Macclesfield SK10 1BX Date:

46

Trustees report and annual accounts 2022-23

STUDENTS ORGANISING FOR SUSTAINABILITY STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH SEPTEMBER 2023

Notes
Income from:
Grants and donations
3
Charitable activities
Programme income
4
Other trading activities
5
Investment income
Total income
Expenditure on:
Charitable activities
Cost of programme delivery
6
Advancement of sustainability
6
Donations
Total expenditure
Net income
Transfer between funds
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward
Unrestricted
funds
£
170,034
689,008
142,675
991
Restricted
funds
£
1,713,509
-
-
Total funds
2023
£
1,883,543
689,008
142,675
991
Total funds
2022
£
971,374
641,720
175,035
-
1,002,708
930,246
53,415
250
1,713,509
-
1,099,402
7,125
2,716,217
930,246
1,152,817
7,375
1,788,129
637,439
778,153
2,468
983,911 1,106,527 2,090,438 1,418,060
18,797
(19,056)
606,982
19,056
625,779
-
370,069
-
(259) 626,038 625,779 370,069
242,067
(259)
684,876
626,038
926,943
625,779
556,875
370,069
241,808 1,310,914 1,552,722 926,943

The Statement of Financial Activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 50 to 58 form part of these financial statements.

47

Trustees report and annual accounts 2022-23

STUDENTS ORGANISING FOR SUSTAINABILITY BALANCE SHEET AS AT 30TH SEPTEMBER 2023

Notes
Fixed Assets
Intangible
11
Tangible
12
Current assets
Debtors
13
Cash at bank
Creditors
Amounts falling due within one year
14
Net current assets
Total net assets
Funds
Unrestricted
Restricted
Unrestricted
funds
£
42,250
24,642
Restricted
funds
£
-
-
Total funds
2023
£
42,250
24,642
Total funds
2022
£
-
24,054
66,892
250,402
631,158
-
899,127
460,596
66,892
1,149,529
1,091,754
24,054
324,270
1,045,784
881,560
(706,644)
1,359,723
(48,809)
2,241,283
(755,453)
1,370,054
(467,164)
174,916 1,310,914 1,485,830 902,890
241,808 1,310,914 1,552,722 926,944
241,808
1,310,914
242,068
684,876
1,552,722 926,944

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

………………………………………………………………..

Dr Hazel Norman

Date: 26th July 2024

The notes on pages 50 to 58 form part of these financial statements.

48

Trustees report and annual accounts 2022-23

STUDENTS ORGANISING FOR SUSTAINABILITY STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30TH SEPTEMBER 2023

Net cash inflow from operating activities
Net cash generated from operating activities
Cash flows from investing activities
Purchase of fixed assets
Net cash provided by/(used in) investing activities
Increase in cash and cash equivalents
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
(a) Reconciliation of net income to net cash flow from operating activities
Net incoming resources
Depreciation charges and non cash profit and loss on disposal of assets
Increase in debtors and prepayments
Increase in creditors and deferred income
Net cash inflow from operating activities
(b) Analysis of changes in net funds
Net cash
Cash at bank
Total
Notes
(a)
(b)
(b)
As at 30th
September 2022
1,045,784
2023
£
97,134
(51,164)
2022
£
354,048
(29,645)
(51,164) (29,645)
45,970
1,045,784
324,403
721,381
1,091,754 1,045,784
2023
£
625,779
8,325
2022
£
370,069
6,041
634,104
(825,259)
288,289
376,110
(142,251)
120,189
97,134 354,048
Cash flow
45,970
As at 30th
September
2023
1,091,754
1,045,784 45,970 1,091,754

49

Trustees report and annual accounts 2022-23

STUDENTS ORGANISING FOR SUSTAINABILITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2023

1 General information

The Charity is a public benefit entity and a Charitable Incorporated Organisation ("CIO") and is registered with the Charity Charities Commission (Charity Registered Number 1184011) in England and Wales.

In the event of the Charity being wound up, each Member of the Charity is liable to contribute to the assets of the Charity such amount (but not more than £1) as may be required for the payment of debts and liabilities of the Charity contracted before that person ceases to be a Member, for payment of costs, charges and expenses of winding up, and for adjustment of the rights of the continuing Members among themselves.

The address of the registered office is c/o NUS Services, Snape Road, Macclesfield, Cheshire, SK10 2NZ. The nature of the Charity’s operations and principal activities are detailed in the Trustees Report.

2 Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared to give a “true and fair” view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a “true and fair” view. This departure has involved following Accounting and Reporting by Charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), effective on 1 January 2019, rather than the Accounting and Reporting by Charities: Statement of Recommended Practice, effective from 1 April 2005, which has since been withdrawn.

Students Organising for Sustainability meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

The financial statements are presented in sterling which is the functional currency of the Charity and rounded to the nearest pound.

2.2 Going concern

The financial statements have been prepared on a going concern basis as the Trustees believe that no material uncertainties exist. The Trustees have considered the level of funds held and the expected level of income and expenditure for at least 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the Charity to be able to continue as a going concern.

2.3 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Donations

Donations are recognised when the Charity has been notified in writing of both the amount and settlement date or on a receipts basis if earlier. In the event that a donation is subject to conditions that require a level of performance before the Charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the Charity and it is probable that those conditions will be fulfilled in the reporting period.

50

Trustees report and annual accounts 2022-23

STUDENTS ORGANISING FOR SUSTAINABILITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2023

Grants

Grants are included in the Statement of Financial Activities on a receivable basis. The balance of income for a specific purposes but not expended during the period is shown in the relevant funds on the Balance Sheet. Where income is received in advance of entitlement of receipt, it's recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Gift of professional services and facilities

If material on receipt, donated professional services and facilities are recognised on the basis of the value of the gift to the Charity which is the amount it would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

Services

Income from services rendered comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Charity’s activities. Services income is shown net of sales/value added tax, returns, rebates and discounts.

2.4 Expenditure

All expenditure is accounted for on an accruals basis. Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

Expenditure relating to the provision of trading services is exclusive of VAT. All other expenditure is inclusive of irrecoverable VAT.

2.5 Tangible/ Intangible fixed assets

Fixed assets (tangible and intangible) costing £250 or more are capitalised and recognised when the future economic benefits are probable and the cost or value of the asset can be measured reliably. Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:

Computer equipment 20% straight line method 10% amortisation

2.6 Investment assets

Fixed asset investments are initially recognised at their transaction cost and are subsequently measured at fair value at each reporting date, with changes in fair value recognised in the statement of financial activities. Unlisted investments are held at cost less impairment.

2.7 Financial instruments

The Charity does not have a material holding in complex financial instruments. The Charity only holds basic Financial Instruments. The financial assets and financial liabilities of the Charity are as follows:

Debtors - trade and other debtors (including accrued income) are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments.

Cash at bank - is classified as a basic financial instrument and is measured at face value.

Liabilities - trade creditors, accruals and other creditors will be classified as financial instruments, and are measured at amortised cost. Taxation and social security are not included in the Financial instruments disclosure. Deferred income is not deemed to be a financial liability, as in the cash settlement has already taken place and there is simply an obligation to deliver charitable services rather than cash or another financial instrument.

51

Trustees report and annual accounts 2022-23

STUDENTS ORGANISING FOR SUSTAINABILITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2023

2.8 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.9 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.10 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost.

2.11 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

2.12 Critical accounting estimates and areas of judgment

The following judgements (apart from those involving estimates) have been made in the process of applying the above accounting policies that have had the most significant effect on the amounts recognised in the financial statements:

2.13 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.

2.14 Taxation

The charity carries on activities which are exempt from corporation tax and income tax. Irrecoverable Value Added Tax is included with the expenditure to which it relates.

3 Income from donations

For the year ended 30th September 2023
Donations and gifts
Grants
Unrestricted
funds
£
149,734
20,300
Restricted
funds
£
19,240
1,694,269
Total funds
£
168,974
1,714,569
170,034 1,713,509 1,883,543

52

Trustees report and annual accounts 2022-23

STUDENTS ORGANISING FOR SUSTAINABILITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2023

Income from donations - continued
For the year ended 30th September 2022
Donations and gifts
Grants
Income from charitable activities
For the year ended 30th September 2023
Programme delivery income
Delegate income
For the year ended 30th September 2022
Programme delivery income
Delegate income
Other trading activities
For the year ended 30th September 2023
Training courses, speaking fees and other
For the year ended 30th September 2022
Training courses, speaking fees and other
Investment income
For the year ended 30th September 2023
Interest
For the year ended 30th September 2022
Interest
Unrestricted
funds
£
66,878
51,226
Restricted
funds
£
16,529
836,741
Total funds
£
83,407
887,967
118,104 853,270 971,374
Unrestricted
funds
£
689,008
-
Restricted
funds
£
-
-
Total funds
£
689,008
-
689,008 - 689,008
639,450
2,270
-
-
639,450
2,270
641,720 - 641,720
Unrestricted
funds
£
142,675
Restricted
funds
£
-
Total funds
£
142,675
142,675 - 142,675
168,620 6,415 175,035
168,620 6,415 175,035
Unrestricted
funds
£
991
Restricted
funds
£
-
Total funds
£
991
991 - 991
- - -
- - -

4 Income from charitable activities

5 Other trading activities

6 Investment income

53

Trustees report and annual accounts 2022-23

STUDENTS ORGANISING FOR SUSTAINABILITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2023

6 Expenditure on charitable activities

Expenditure on charitable activities
For the year ended 30th September 2023
Cost of programme delivery
Programme costs
Venue costs
Wages and salaries
Social security costs
Pension costs
Support costs
note 7
Advancement of sustainability
Project costs
Venue costs
Wages and salaries
Social security costs
Pension costs
Support costs
note 7
For the year ended 30th September 2022
Cost of programme delivery
Programme costs
Venue costs
Wages and salaries
Social security costs
Pension costs
Support costs
note 7
Advancement of sustainability projects
Direct project costs
Venue costs
Wages and salaries
Social security costs
Pension costs
Support costs
note 7
Unrestricted
funds
£
49,244
20,638
563,694
48,937
31,286
216,447
Restricted
funds
£
-
-
-
-
-
-
Total funds
£
49,244
20,638
563,694
48,937
31,286
216,447
930,246
-
-
-
-
-
53,415
-
51,001
12,893
655,622
94,092
58,580
227,214
930,246
51,001
12,893
655,622
94,092
58,580
280,629
53,415 1,099,402 1,152,817
983,661 1,099,402 2,083,063
26,626
-
348,884
34,685
19,583
207,661
-
-
-
-
-
-
26,626
-
348,884
34,685
19,583
207,661
637,439
61,936
2,240
127,904
12,716
7,179
38,220
-
43,577
2,027
219,175
16,828
9,013
237,338
637,439
105,513
4,267
347,079
29,544
16,192
275,558
250,195 527,958 778,153
887,634 527,958 1,415,592

54

Trustees report and annual accounts 2022-23

STUDENTS ORGANISING FOR SUSTAINABILITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2023

7 Support costs

Support costs
Unrestricted
funds
Restricted
funds
£
£
Management (see note 8 'Support staff costs')
45,164
77,180
Finance costs
1,051
143
Information technology costs
46,821
7,378
Insurance
11,852
-
Accounting and legal costs
13,808
3,280
Auditors remuneration (Governance costs)
5,400
-
Office costs
32,588
8,441
Human resources
32,435
30
Other costs
80,743
130,762
224,698
150,034
269,862
227,214
Programme costs
216,447
-
Project costs
53,415
227,214
269,862
227,214
Staff costs
Unrestricted
funds
Restricted
funds
£
£
Support staff costs
Wages
32,278
55,160
Social security costs
3,928
6,712
Pension costs
8,958
15,308
45,164
77,180
Total staff costs (including support staff)
Wages
Social security costs
Pension costs
The average number of employees, including management, during the period was:
The number of employees received emoluments in excess of £60,000 was as follows:
Salary from £60,000 to £69,999
Unrestricted
funds
£
45,164
Restricted
funds
£
77,180
2023
£
122,344
2022
£
277,440
1,051
46,821
11,852
13,808
5,400
32,588
32,435
80,743
143
7,378
-
3,280
-
8,441
30
130,762
1,194
54,199
11,852
17,088
5,400
41,029
32,465
211,505
657
25,683
7,157
25,307
4,000
28,842
11,870
102,263
224,698 150,034 374,732 205,779
269,862 227,214 497,076 483,219
216,447
53,415
-
227,214
216,447
280,629
207,661
275,558
269,862 227,214 497,076 483,219
Unrestricted
funds
£
32,278
3,928
8,958
Restricted
funds
£
55,160
6,712
15,308
2023
£
87,438
10,640
24,266
2022
£
238,478
22,757
16,205
45,164 77,180 122,344 277,440
1,306,754
153,669
114,132
934,441
86,986
51,980
1,574,555 1,073,407
52 39
2023
0
2022
1

8 Staff costs

The charity averaged 38 full time earnings (FTE) staff over the year. Excluding student staff, the lowest paid basic salary was £25,522, and the highest paid basic salary was £59,274. The median basic salary was £33,762. The gender pay gap was 19.8% and the ethnicity pay gap was 15.5%. Pay gaps are based on mean rather than median values.

55

Trustees report and annual accounts 2022-23

STUDENTS ORGANISING FOR SUSTAINABILITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2023

9 Trustees' and key management remuneration and benefits

Trustees

There were no trustees' remuneration or other benefits for the period ended 30 September 2023 (2022: £nil) There were no trustees' expenses paid for the period ended 30 September 2023 (2022: £nil).

Key management

Total key management remuneration and benefits for the period ended 30th September 2023 was £357,311 (2022: £289,033)

10 Intangible fixed assets

Cost
As at 30th September 2022
Additions
As at 30th September 2023
Amortisation
As at 30th September 2022
Amortisation for the year
As at 30th September 2023
Net Book Value
As at 30th September 2022
As at 30th September 2023
11 Tangible fixed assets
Cost
As at 30th September 2022
Additions
As at 30th September 2023
Depreciation
As at 30th September 2022
Charge for the year
As at 30th September 2023
Net Book Value
As at 30th September 2022
As at 30th September 2023
Software
£
-
45,000
45,000
-
2,750
2,750
-
42,250
Computer
equipment
£
30,207
6,163
36,370
6,153
5,575
11,728
24,054
24,642

56

Trustees report and annual accounts 2022-23

STUDENTS ORGANISING FOR SUSTAINABILITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2023

12 Debtors

Trade debtors
Other debtors
Prepayments and accrued income
Creditors amounts falling due within one
Trade creditors
Social security and taxation
Other creditors
Accruals and deferred income
Movement in funds
Unrestricted fund
General
Restricted funds
Total restricted funds (note 15)
Total funds
year
As at 30th
September
2022
£
242,067
684,876
Incoming
resources
£
1,002,708
1,713,509
Resources
expended
£
(983,911)
(1,106,528)
2023
£
248,158
519
900,852
2022
£
170,771
5,317
148,182
1,149,529 324,270
2023
£
27,666
125,264
9,246
593,277
2022
£
86,805
52,789
12,724
314,846
755,453 467,164
Transfers
£
(19,056)
19,056
As at 30th
September
2023
£
241,808
1,310,913
926,943 2,716,217 (2,090,439) - 1,552,721

13 Creditors amounts falling due within one year

14 Movement in funds

15 Movement in restricted funds

Movements for 2023

Movements for 2023
Mock COP and 1.5 Degrees
Students for Trees
Banking with Who
Teach the Future
Red WOLF
Student Eats
Invest for Change
My World My Home
Farming for Carbon and Nature
Green Erasmus
Green Mentors
Race for Nature
KM Fund
The RACE Report
Farming the Future
Friends Provident
Breaking the Bank
Hedgehog Friendly Campus
Homes Fit for Study
NEIRF
Carried forward
As at 30th
September
2022
£
111,276
-
32,332
-
-
9,526
17,532
9,582
114,934
28,523
9,578
6,075
20,000
57,975
54,599
19,976
90,559
72,162
30,247
-
Incoming
resources
£
-
-
-
35,500
28,530
-
-
-
19,139
8,161
18,567
11,855
7,000
12,000
35,704
156,961
68,988
75,092
73,289
86,427
Resources
expended
£
(111,276)
(15,991)
-
(35,500)
(29,336)
(9,526)
-
-
(80,443)
(36,324)
(28,145)
(9,018)
(28,829)
(99,289)
(34,553)
(58,053)
(52,324)
(77,592)
(92,723)
(86,427)
Transfers
£
-
15,991
(32,332)
-
806
-
(17,532)
-
-
-
-
-
1,829
-
17,532
32,332
-
-
-
As at 30th
September
2023
£
-
-
-
-
-
-
-
9,582
53,630
360
-
8,912
-
(29,314)
55,750
136,416
139,555
69,662
10,813
-
684,876 637,213 (885,349) 18,626 455,366

57

Trustees report and annual accounts 2022-23

STUDENTS ORGANISING FOR SUSTAINABILITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2023

Brought forward
Teach the Teacher
I Will Fund
New to Nature
Green Schools Revolution
Total
684,876 637,213 (885,349) 18,626 455,366
-
-
-
-
348,850
569,505
5,441
152,500
(117,418)
(78,284)
(5,871)
(19,606)
-
-
430
-
231,432
491,221
-
132,894
684,876 1,713,509 (1,106,528) 19,056 1,310,913

The Trustees report provides further explanation of the activities of these restricted funds.

Movements for 2022

Mock COP and 1.5 Degrees
Students for Trees
Banking with Who
Teach the Future
Red WOLF
Student Eats
Invest for Change
My World My Home
Farming for Carbon and Nature
Green Erasmus
Green Mentors
Race for Nature
KM Fund
The RACE Report
Farming the Future
Friends Provident
Breaking the Bank
Hedgehog Friendly Campus
Homes Fit for Study
Total
As at 30th
September
2020
126,496
-
32,332
29,003
5,016
9,526
16,835
12,898
55,056
14,926
20,337
18,913
-
-
-
-
-
-
-
Incoming
resources
£
70,591
1,150
-
51,959
9,015
-
697
15,000
132,160
15,158
32,374
81,828
20,000
59,225
55,015
70,048
116,335
74,330
54,800
Resources
expended
£
(85,811)
(6,257)
-
(87,965)
(15,892)
-
-
(18,316)
(72,282)
(1,561)
(43,133)
(94,666)
-
(1,250)
(416)
(50,072)
(25,776)
(2,168)
(24,553)
Transfers
£
5,107
-
7,003
1,861
As at 30th
September
2022
£
111,276
-
32,332
-
-
9,526
17,532
9,582
114,934
28,523
9,578
6,075
20,000
57,975
54,599
19,976
90,559
72,162
30,247
341,338 859,685 (530,118) 13,971 684,876

16 Related party transactions

There were no related party transactions during the year.

17 Volunteers

The charity utilises the services of volunteers whom are an integral part of the operation of the charity. The value in-kind of their free labour cannot be accurately calculated.

58

Trustees report and annual accounts 2022-23