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2024-09-30-accounts

Docusign Envelope ID." o6A88ED8-2E844F9￿C29-c92A9lEBlE28 Trustee report and annual accounts 2023-24

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Trustee report and annual

accounts

2023-24

1. Introduction.................................................................................................................................................. 1
2. Our story....................................................................................................................................................... 2
3. Our aims and how we’ll achieve them........................................................................................................ 3
4. Our impact.................................................................................................................................................... 5
5. Looking forward......................................................................................................................................... 19
6. Financial review.......................................................................................................................................... 21
7. Our governance and management............................................................................................................ 22
8. Our details.................................................................................................................................................. 24
9. Our work in detail....................................................................................................................................... 25
10. Audited accounts........................................................................................................................................ 31

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1. Introduction

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, what we’re working for, and what we’ve done in 2023-24 to help us achieve this. We also share our reflections on our work, and our intentions for 2024-25. Our annual accounts are also provided.

Our 2023-24

The urgency of the climate and nature crisis has never been clearer.

Once again, the 2024 Living Planet Report confirmed that every global indicator tracking the state of nature is in decline, reinforcing the scale of the challenge ahead. Despite a record number of national elections in 2024 and overwhelming public demand for action (with our student movement right at the head of that action), climate and nature were sidelined in political debates.

Political instability in Congo, Palestine, Sudan and Ukraine continues to push millions into humanitarian crises, exacerbated by climate change. Three decades ago, 44% of conflicts occurred in climate-vulnerable states; today, that figure has risen to 67% (International Rescue Committee). It has never been more imperative for our fight for climate justice to be both intersectional and layered.

We witnessed devastating fires across Angola and the Democratic Republic of Congo, unprecedented levels of flooding across Thailand and Malaysia, and Hurricane Beryl affected tens of thousands of farmers and civilians across Jamaica. This year, those residing in the West have felt the impacts also, notably storms and flooding across Spain and wildfires across Los Angeles.

And still, as always, in the face of these challenges, students have been at the forefront of change. Education remains one of our most powerful tools for change - and at SOS UK, we champion students not as followers, but as leaders.

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This commitment is evident across everything we do - whether it’s putting climate education firmly on the political agenda during the general election, or bringing universities, colleges, and schools together to tackle the nature crisis through student-led action on campus and in their local community.

In 2023–24, we engaged more students than ever before - over 600,000! And we know that the drive to create a better future doesn’t stop when students leave education. That’s why we’re working to make climate and nature action inclusive and accessible to everyone, regardless of background or identity. Our data transparency campaign, The RACE Report, is pushing for a more racially and ethnically diverse and inclusive environmental sector - and in 2023–24, a record 161 organisations took part.

Our impact is only possible because of the people behind it - our dedicated staff, volunteers, funders, and partners. Your continued support has helped turn ambition into action and strengthens this growing movement for climate and nature action. Thank you for being part of it.

Amira Campbell | SOS UK President and Trustee

2. Our story

Our mission

We’re on a mission to transform education so people protect our climate and nature.

Our education system helped cause the climate and nature crisis, but now we’re making it the solution. We are working to make sure everyone develops a commitment to protecting the earth and puts it to work - whether it’s at school, university or in their careers. By empowering students and educators to build a better world, we can transform the lives of generations to come.

We empower students to lead, supporting them so they don’t have to fight for change alone. We unite people from every background, inside and outside education, because protecting our earth matters to each and every one of us.

Our students don’t just drive change at school, college or university but for decades to come, as workers, employers and community members. We’re creating climate and nature protectors in every community. And they mobilise countless others, changing our country, and even our world, for the better.

The need for action

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Our values

The organisational values we work by are:

Our background

SOS-UK was born from the student movement, leading on sustainability within the National Union of Students before becoming an independent charity in 2019 to tackle the climate and nature crises through education. We’ve built on that foundation by combining grassroots mobilisation with systemic change.

This report outlines the progress we’ve made in 2023–24 to set us on a footing towards achieving our goals.

3. Our aims and how we’ll achieve them

To achieve our mission, we’re working to:

1. Change the way we teach, what we learn and how that’s assessed so climate and nature are a priority

Sustainability should be a core thread woven through every subject, not treated as a standalone topic. Every student should have the opportunity to become a sustainability-literate learner, and every subject should help them understand and respond to the challenges our world is facing.

We work to support systemic change in education, helping teachers and institutions embed sustainability in a meaningful, relevant, and solutions-focused way—across both pre-16 and post-16 settings.

Our aim is for students to not just learn about sustainability, but to develop the skills and confidence to apply that knowledge in real life. Education shouldn’t just prepare young people to pass exams—it should equip them to make a difference.

2. Making sure our places of learning show what’s possible - empowering us to support nature, the climate, and the communities most affected

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We know that it’s not just in classrooms and lecture theatres that the knowledge, skills, values and competences needed for a more sustainable society are developed. They’re shaped by the wider environment in which learning happens.

That’s why we believe the entire education system - not just what is taught, but how institutions operate - should be aligned with the goals of sustainability and climate justice .

Our work focuses on reshaping the culture, policies, and physical spaces of education providers so that they model the principles they teach. From the design of campuses to the decisions institutions make, we want to see sustainability embedded throughout.

This same principle drives our programmes and campaigns that give students the chance to engage with sustainability in real and practical ways - building the competences they need to contribute to a fairer, more sustainable future.

3. Ensure students from every background can play their role in protecting and building a better world

We believe that meaningful change happens when students are not just learning about sustainability but actively leading it. Through this leadership, they gain the knowledge, skills, and values needed to become thoughtful and effective changemakers. Sustainability shouldn’t be something done for students - it should be shaped by them, in collaboration with their institutions and communities.

Our research highlights a serious gap in racial diversity within the environmental sector. At the same time, there’s strong evidence that the impacts of environmental degradation and climate inaction fall hardest on communities facing discrimination and marginalisation. That’s why we’re working to address this imbalance by embedding inclusion across all areas of our work - recognising the intersections between environmental issues and wider inequalities.

To achieve our aims, our work sees us delivering programmes, campaigns, training, events and research that:

We're proud that our work is led or supported locally by students, in keeping with our goal of ensuring students from every background can play their role in protecting and building a better world. We are the support crew, doing whatever we can to help students ensure their projects and campaigns are successful and impactful.

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4. Our impact

4.1 In numbers…

Through working towards our goals, in 2023-24 we...

Next, we look at what we’ve achieved against our three aims in 2023-24.

4.2 We’re changing the way we teach, what we learn and how that’s assessed so climate and nature are a priority

We’re focused on embedding sustainability and climate justice throughout the curriculum - from early years to adult education - so that teaching and learning across all subjects reflect the urgency of the climate and ecological crisis in an inclusive and equitable way.

Through system-level campaigns and whole-institution change programmes, we support educators and institutions to integrate sustainability into curriculum design and delivery. Our goal is to ensure that all learners, regardless of their pathway, develop the knowledge, skills, values, and competencies needed to understand complex global challenges and contribute to a more just and sustainable future.

Read highlights of our work in 2023-24 in our examples here or find out about our full suite of education work in section 9.

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Teach the Future’s student campaigners empowered young people to drive curriculum reform by evaluating parliamentary candidates on their commitment to climate education. Creative report cards highlighted each candidate’s level of ambition for integrating climate into the education system. To support this work, accessible resources were shared to help young people confidently engage with local candidates - at hustings and on the doorstep - about climate action and educational reform.

Beyond directly engaging with candidates, Teach the Future encouraged young people to leverage their networks by urging the adults in their lives to add pressure on political leaders through letterwriting and pledging.

In the lead-up to the election, Teach the Future, along with the Ministry for Eco Education, also hosted Bridget Phillipson MP at Corbridge Secondary School, where student leaders and teachers showcased climate-integrated teaching in action. The visit featured projects such as Tracked Changes: A Curriculum for a Changing Climate and the Teach the Teacher campaign - demonstrating the power of youth-led efforts to reform education and prepare schools for a sustainable future.

Our campaign highlights include:

📝 286 political candidates graded on climate education and school decarbonisation.

📧 Mobilised 750 supporters to email their candidates, urging them to “speak up for climatefriendly schools”.

✍️ 3,222 people signed a pledge demanding that “schools need investment NOW!”, supporting Let’s Go Zero’s campaign for increased funding to retrofit and rebuild school buildings.

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Harnessing the opportunity of the General Election, Teach the Future mobilised young people to push for curriculum reform and school decarbonisation through a climate education report card campaign, helping make climate and sustainability education a live election issue.

Responsible Futures is a whole-institution supported change programme and accreditation mark to embed sustainability across all aspects of student learning.

Partnering with the International Association of Universities (IAU), and our cohort of university staff and students we collaborated to created a comprehensive international Responsible Futures framework, integrating sustainability across teaching and learning with a whole-institution approach tailored to local contexts. Our cohort exchanged knowledge and experience throughout the year, and trialled four audits with 36 student auditors, evaluating over 200 framework criteria, demonstrating the power of collaborative sustainability education.

Our key outcomes from the pilot include:

🎓 Students and staff developing skills through training, workshops and their overall Responsible Futures experience.

🌱 Approaches to learning for sustainability across the institutions are becoming more ‘joined-up’.

👥 Student leadership in sustainability education work has increased, and enhanced.

📊 Institutions have developed a baseline understanding of existing sustainability education efforts through the audits, and captured student recommendations for progress.

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💬 Taking part has fostered constructive dialogue between students and senior leaders on sustainability and climate justice.

“I'm really grateful to have had the opportunity to participate in such an eye-opening and rewarding experience. Ultimately, Responsible Futures showed that progress is possible, but it requires continued momentum, collaboration, and institutional commitment to truly embed sustainability into every aspect of [student learning].”

Student auditor

Responsible Futures International is now open to universities and colleges worldwide. We will continue to collaborate with participants and their students to refine the programme. We will continue to prioritise student voices, local cultures and lived experience to ensure the programme supports meaningful change, staying relevant to the evolving sector and the urgent need for Education for Sustainable Development (ESD).

Throughout 2023-24, students and staff from seven universities worldwide teamed up to co-create and pilot a global version of the UK focused Responsible Futures programme. By drawing on diverse experiences and priorities, the outcome is a programme ready to drive sustainability education across universities worldwide.

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Our achievements in 2023-24 include:

Our campaign helped keep climate education on the political agenda and in a positive development, the government announced in September 2024 an additional £1.4 billion in funding for school rebuilding - a step toward creating learning environments that are both sustainable and fit for the future.

Things we learnt about our curriculum change work this year include:

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4.3 We’re making sure our places of learning show what’s possible - empowering us to support nature, the climate, and the communities most affected

Learning for a sustainable future doesn’t happen only in classrooms - it’s also influenced by the broader environment students learn in. That’s why we believe sustainability and climate justice should be embedded across the whole education system, not just in the curriculum but in how institutions function day to day.

We reach students and staff through creating opportunities that recognise people’s lived experiences. How we work, study, travel, and consume plays a vital role in shaping our understanding of sustainability and ability to lead change.

We approach engagement with the understanding that lifestyle change, and system change are interdependent. Both are needed if we are to respond meaningfully to the climate and nature crises.

At the heart of our work is a commitment to supporting individuals and teams to become active agents of change. Often, our programmes are the first step on someone’s sustainability journey - sparking interest, building confidence, and encouraging further action. By doing so, we help develop the next generation of campaigners and changemakers, capable of challenging the status quo in their institutions and in society more widely.

Read highlights of our work in 2023-24 in our examples here or find out about our full suite of engagement work in section 9.

Wilding Campuses is a pilot programme, bringing people, plants and wildlife to UK campuses. Working with three education institutions across urban Nottinghamshire, we’re supporting young people from underserved backgrounds to make positive changes for nature in the places they study.

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The UK is among the least biodiverse countries in the world, and Nottinghamshire reflects this national trend, having lost 97% of its flower-rich meadows and 90% of its heathland since the 1920s. Alongside this, our research shows that 19% of students report lacking access to nature, while 64% want their place of study to offer more opportunities to connect with the natural world.

Over a two-year period, funded by the National Lottery Heritage Fund, we are supporting the University of Nottingham, Nottingham College, and Bluecoat Aspley Academy to create more wildlife-friendly campuses. The project empowers students, staff and local communities to lead nature recovery efforts where they live and learn whilst also reconnecting with the natural world. A key aim of Wilding Campuses is inclusion. The programme works to involve those often excluded from nature - people from working-class backgrounds, people of colour, disabled people, student carers, and those on non-environmental courses- ensuring everyone has a voice and role in shaping greener, more accessible campuses.

Since launching in May 2024:

👩‍💼 New local project managers have been appointed at each site.

🤝 Project teams have developed habitat plans in partnership with Nottinghamshire Wildlife Trust.

🌼 Activities so far have included wildflower sowing, outdoor yoga sessions, gardening for mental health and a nature art show led by SEND students.

👥 Over 100 young people have been directly engaged, with many more reached through campus-wide outreach.

Coming next are:

🎙️ A rewilding podcast featuring staff from across the partnership is among the activities coming up for the programme, along with...

🐝 Student-led biodiversity monitoring to assess changes in wildlife.

“In a time of natural decline, our students have planted native species to supercharge habitat growth that connects existing and future generations of students with local nature they otherwise wouldn’t have had. Wilding Campuses project, has connected industry professionals together who have inspired many of our students to lead from the front, make a difference and reverse natural decline within our campus.”

Ben Wright, Biodiversity Officer at Bluecoat Aspley Academy.

Given the early success of the pilot we’re already planning on expanding to include new regional partnerships from September 2026.

For many, moving into student accommodation marks their first experience living away from home. During this transition, students often need guidance on how to live independently—and sustainably. Student Switch Off supports them through this change, helping embed sustainable habits from day one.

The initiative focuses on engaging all students, not just those already environmentally aware. Through practical tips, interactive activities, and tailored advice, the programme offers accessible ways to live more

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sustainably in halls and student residences. This early intervention helps set positive behaviours that last throughout university and beyond.

In the 2023–2024 academic year, Student Switch Off reached over 94,000 students across the UK, Europe, Australia and the US. Engagement included:

🧠 Over 4,000 students taking part in sustainability quizzes and competitions.

🎓 More than 3,000 students directly engaged during on-campus visits.

🌍 Nearly 200 trained volunteers , building their employability skills and equipping them to complete accommodation assessments and encourage their peers to take action.

Student Switch Off focuses on supporting students to take sustainable action in their residences. Now running for 18 years and involving 1.6 million students, t he multi award-winning programme builds students’ sustainability knowledge, enhances skills and mobilises them to lead on sustainability initiatives resulting in quantifiable energy, waste and water reductions.

Our programme is seeing real impact with:

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“Student Switch Off is a really great initiative. I’d encourage everyone to get involved - regardless of their degree or stage of education. Having a diversity of responses and solutions to the climate crisis helps us tackle the problem from all angles.”

Student volunteer, 2024

As each academic year begins, we’re excited to inspire another generation of students to lead sustainable, empowered lives.

Our achievements in 2023-24 include:

We also secured two years of funding to launch Wilding Campuses - a partnership between SOS-UK and a university, college, and school in Nottingham. The project aims to increase the abundance and diversity of local species, enhance habitats, and empower students, staff, and young people - especially those traditionally excluded from nature - to help tackle the ecological crisis. Our Farming for Carbon and Nature pilot also progressed well. Following a positive relationship with our funder, we received extension funding to continue our work with universities and their tenant farms. We hosted a successful event, bringing together senior sustainability staff from 22 institutions to help shape the next phase of the programme, ensuring it reflects the needs and realities of the sector.

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Things we learnt about our work this year include:

4.4 Ensure students from every background can play their role in protecting and building a better world

At the heart of our work is the belief that sustainability must be inclusive, representative, and just . We know the impacts of climate change and ecological degradation are not felt equally. Marginalised communities often bear the brunt of environmental harm while facing the greatest barriers to participating in the solutions.

Our focus is on dismantling these inequities - ensuring that those shaping the future of our planet reflect the full diversity of the communities they serve. We are committed to creating pathways for students and emerging professionals who aspire to build careers that address the climate and ecological crises. No one should be held back by systemic barriers related to ethnicity, gender identity, sexual orientation, disability, socio-economic background, or any other characteristic.

Our approach spans both the education sector and professional arenas. By connecting these spheres, we aim to tackle the root causes of exclusion and inequality that hinder progress toward climate justice, addressing structural issues that limit who gets to lead, who benefits, and who is heard.

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The RACE Summit 2024

The inaugural RACE Summit in July 2024, hosted at University College London with partners Diverse Sustainability Initiative and Wildlife and Countryside Link, brought together people from across the environmental charity sector to champion diversity and inclusion.

Read highlights of our work in 2023-24 in our examples here or find out about our full suite of inclusion and climate justice work in section 9.

The RACE Summit was a landmark event in both scale and ambition, bringing together a wide range of voices to have honest conversations and co-create meaningful solutions for advancing inclusion in the environmental charity sector. By creating a supportive space for people of colour and showcasing real-world change initiatives, the summit highlighted the power of dedicated spaces for collaboration, reflection, and shared learning.

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Our goals were to:

Key outcomes include:

And feedback from participants showed us the impact of the summit:

“It was inspiring to see so many organisations from the industry show up, be active in the conversation and want to deliver real change. It also felt to me that lots of organisations had similar issues, lacking knowledge on what actions can really drive impact. I think we need more opportunities like this for leaders to listen to other leaders with lived experience.”

“The most Black and brown people I have seen in one room since I started working in the environmental sector!”

Following this success, we’re planning to return for the second RACE Summit in 2025.

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Teach the Teacher

Teach the Teacher has continued to grow over the past year, with strong engagement, tangible impact, and deepened partnerships. The programme has supported more students than ever to have meaningful conversations with their educators about climate and sustainability education.

Teach the Teacher helps equip primary and secondary school students with the skills and knowledge to engage their teachers and local trainee teachers on climate change and the need for climate education for all.

This year, Teach the Teacher significantly expanded its reach and influence, supporting more students and educators than ever before to engage meaningfully on climate and sustainability education. The programme continues to evolve, with new partnerships, strategic developments, and increasing visibility across the education sector.

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Our key achievements include:

Looking ahead, we’ll continue to strengthen our integration into initial teacher education, grow strategic partnerships, and increase participation in education events - helping ensure more educators are equipped to teach about the climate and nature crisis.

Our achievements in 2023-24 include:

Things we learnt about our work this year include:

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5. Looking forward

Building on the impact of our work in 2023-24, and from the lesson’s we’ve learned, in 2024-25 we’re focusing on the following goals:

1. Curriculums better reflect what and how students want to learn

2. Universities, colleges and students’ unions maintain or increase the action they are taking on sustainability

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3. Schools, colleges and universities increase their action on the nature crisis

4. Students from all backgrounds see the environment sector as a career destination for them

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5. School students are able to connect and collaborate to take action on the nature and climate crises

6. Financial review

In 2023/24 our revenue was £2,539,463, with 56% of our income through from grants and donations, 41% from our programmes and 3% from trading. Net income for the 2023/24 was £56,976.

Our reserves policy is to have three months of unrestricted costs available at all times. Our unrestricted costs in 2023-24 were £1,100,263, which works out at £275,065 per quarter. At the year-end we had £190,497 in unrestricted reserves. This equates to 63 days worth of unrestricted costs, so we are no longer meeting our reserves policy. We intend to address this over the year ahead by securing more unrestricted income through our transformational growth plan, initially starting with corporate partnerships, and building our individual giving supporter base. We will also improve our financial processes so we are not using unrestricted funds to cover restricted costs.

For this accounting year we welcomed Murray Smith LLP as our new auditors. They have agreed to apply a different approach to the way that we account for some of our multi-year grants, as allowed by the Charities SORP, and have restated our 2022/23 accounts, resulting in a loss for that year of -£123,226.

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.

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Within the accounts, we have again stated our gender and ethnicity pay gaps. The charity averaged 38 FTE staff over the year. Excluding student staff, the lowest paid salary was £23,672 and the highest paid salary was £72,947. Student staff are paid Real Living Wage. The median basic salary was £36,419. Our mean gender pay gap was 19.5% and our mean ethnicity pay gap was 15% (19.8% and 15.5% respectively in 2022-23). The trustees note that pay gaps tend to vary considerably in small charities like SOS-UK, but it is a positive sign that both have fallen slightly. As we continue to build upon our inclusive recruitment practices and use of positive action in recruitment, we hope to see these pay gaps shrink further over time

7. Our governance and 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 Dr Hazel Norman. In 2023-24 our new student trustees joined the Board, including our new President Amira Campbell, also president of NUS. The new trustees who joined us in 2023-24 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 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, sub-committees can meet on an ad-hoc basis to drive forward key aspects of organisational direction, shaping, and operational decision making. The three sub-committees are:

  1. Ideas, innovation and implementation

  2. Finance and risk

  3. People and culture

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 sub-committee meetings. In addition, the

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director team meet quarterly with trade union representatives, and monthly with the director with oversight for human resources.

The trustees monitor our diversity data on an annual basis and our figures show a decrease in diversity this year. It’s important to recognise that staff demographics naturally fluctuate - particularly in a small organisation like ours, where the departure or arrival of just one or two individuals can have a significant proportional impact. We remain focused on fair, inclusive recruitment and retention practices and are continually looking to further improve our performance in this area, across the full range of diversity characteristics. We 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. To ensure we’re delivering against this aspiration a detailed Equity, Diversity and Inclusion strategy and accompanying action plan has been implemented to progress SOS-UK's internal inclusion work as we strive to practice continuous progress in this area.

Following the sign-off of our strategic framework we’ve focused on embedding our re-defined aims in our decision-making and ways of working. We’re finalising our evaluation framework that will sit across each aspect of our work, helping us assess our progress towards our aims and outcomes.

At the same time, we’ve focused on progressing the organisation’s capacity to achieve its goals through reducing reliance on grant funding. To achieve this, in 2023-24 we focused on two under-developed capabilities within the organisation – fundraising and digital mobilisation. Working with consultancy support, we’re developing a fundraising strategy and digital mobilisation framework, with the aim of growing our supporter base. That base will then help us deliver our goals, both through actions and through funding. In 2024-25 we plan to recruit two new roles to lead these aspects of our work.

SOS-International continues to be hosted by SOS-UK whilst registration of the organisation shifts from a nonprofit in Denmark to a stichting in The Netherlands. During 2023-24, as part of a membership re-launch, SOSInternational hosted the first in-person Green Office Movement and SOS-International summit since the COVID-19 pandemic. The event was run in partnership with University of Twente Green Office in The Netherlands. It brought together over 120 students, academics, staff and activists working on education, sustainability and climate. Delegates joined in person from across the African and European continents, and online from as far as Japan and New Zealand. In 2024, SOS-International also led a global youth consultation on green jobs and skills, funded by UN Environment and delivered in partnership with the All-Africa Students Union. Through a mix of online and in-person events across five continents, the project highlighted the role of tertiary education in preparing young people for the green economy. The findings supported the Green Jobs for Youth Pact and were presented at the UN High-Level Political Forum in New York.

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8. Our details

Students Organising for Sustainability is Charitable Incorporated Organisation (CIO) that was registered by the Charity Commission in England and Wales (charity number 1184011) on 20 June 2019. This is our fifth annual report. The audited accounts and this document cover the period 01 October 2023 to 30 September 2024.

Our registered address is SOS-UK, c/o NUS Charity, Merseyway Innovation Centre, 21-23 Merseyway, Stockport, SK1 1PN. We bank with The Cooperative Bank and our auditors are Harts Limited of Macclesfield. We are registered with the Fundraising Regulator.

Our trustees are:

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 Briar (Co-Director of Inclusion and Climate Justice).

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

The trustees and directors are tremendously 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 incredible team of staff, who consistently work so hard to ensure we are a high-performing and impactful charity that leads by example.

You can reach us at:

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

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9. Our work in detail

Read on to find out more details about our programmes and campaigns delivered across our three directorates, and their 2023-24 achievements.

9.1 Engagement directorate

Project Details 2023-24 achievements
Fairtrade Universities and
Colleges
Our framework and accreditation for embedding
ethicalpractices throughout campus.
In 2023-24, 17 more universities joined the programme.
Green Impact Our UNESCO award-winning sustainability awards
and engagement programme for staff to embed
sustainability in their workplaces, supported by
trained students.
This year, 7 new university and college partners joined
Green Impact, bringing the total number of organisations
taking part to over 1500! More than 600 students
completed IEMA-approved training and carried out a
sustainabilityaudit through theprogramme.
Student Switch Off Our multi-award-winning campaign within student
accommodation which achieves quantifiable
energy, waste and water reduction through
improved student sustainability literacy and
competition.
This year we’ve reached 94,000 students, including 185
trained volunteers. Through our campaign actions, 76
tonnes of CO2has been saved – the equivalent energy to
leaving a light bulb on for 2500 years! We’ve also worked
with Smart Energy GB to reach 200,000 students with
information about using smart meters to manage their
energyuse.
Learning Academy Our hub of learning and development for students,
student representatives, and institution staff.
Our Learning Academy continued to see both off the shelf
e.g. Carbon Literacy and bespoke training packages in
demand thisyear.
Farming for Carbon and
Nature
Using university and college farmland to capture
carbon and restore nature, we’re working closely
with farmers, universities, colleges and a range of
technical experts to develop and pilot the
approach.
Our pilot continued, with 11 paid student internships
helping to carry out analysis to understand our impacts on
carbon and nature. We consulted with key stakeholders to
help us develop the programme for roll out in 2025-26.

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How farming can cool the
planet
Helping students from different backgrounds find a
united voice so they can tackle the climate crisis
through food and farming together.
We developed videos and podcasts to share the impact of
the project as it came to an end. Our collaboration with
Landworkers’ Alliance and the National Federation of
Young Farmers’ Clubs was so successful we’re often asked
to share our insights!
Sustainable Food and
Growing Network
Our network supports staff and students to
collaboratively agree and achieve ambitious
targets, link up different food and growing projects
on campus, learn and be inspired by other
institution.
This year we’ve run training for students helping them to
plan, maintain and develop a food growing site.
Hedgehog Friendly Campus Turning campuses into places hedgehogs can thrive
by awarding to universities, FE colleges and
primary schools who complete actions from our
hedgehog-friendly toolkit. The programme is
funded by the British Hedgehog Preservation
Society.
This year we introduced student-led audits to the
programme, to great success! 9 students were trained and
delivered audits. In total 87 accreditations were achieved
by schools, colleges and universities and we welcomed 55
new schools to the programme.
Wilding Campuses Our flagship sustainability support package and
awards programme for SUs. Launching each
autumn, unions try to implement change
throughout the academic year, submitting work in
late spring, receiving an audit in early summer,
then awards are announced in July.
Starting in May 2024, we’ve been setting up the project at
our three partner institutions (University of Nottingham,
Nottingham College and Bluecoat Aspley Academy),
developing biodiversity plans and running nature-based
activities for students, staff and the local community.
Menu Flipping We’re working with Possible to pilot ‘menu-
flipping’ - the inversion of meat/plant-based food
option ratios on menus - to accelerate a shift in
social norms favouring diets that are healthy for
people and planet at New City College and Leeds
University.
Following student feedback, the college are planning a
healthy eating campaign with cheaper healthy meals,
more vegetables, fewer packaged snacks, and a myth-
busting initiative by sports students.
Teach the Parent Our campaign supports young people to have
meaningful conversations with their parents,
carers or guardians about climate change, with the
goal of encouraging action.
Our social media livestreams on different aspects of
climate action, featuring prominent environmental
experts, campaigners and influencers received over
18,000 views. This year we also created a youth network
to feed in to the development of the campaign.

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9.2 Education

Project Details 2023-24 Achievements
SDG Teach-in Our annual campaign to put theUN Sustainable
Development Goals(SDGs), and therefore
sustainability, at the heart of all stages of
education,and across all disciplines.
This year the campaign moved the focus from ‘getting
started’ to ‘going further’ with embedding sustainability
across education. Through the month of the campaign, we
reached over 105,000 students!
Responsible Futures Our whole-institution supported change
programme and accreditation mark to embed
sustainability across all aspects of student learning.
Alongside continuing our UK delivery, we worked with the
International Association of Universities to develop and
pilot an international version of the framework.
Mock COP Following our mock COP26 in 2020, our network
connects students from around the world
supporting them to continue campaigning on
climate education across local and global contexts.
This year we supported 5 young people to attend COP28
in December 2023 and to advocate for more ambitious
climate education policies. Mock COP hosted 5 events and
the young people also participated in events run by other
stakeholders.
Teach the Future This campaign, run by students in secondary and
tertiary education and hosted by SOS-UK, has three
goals: that all students are taught about climate
change, that green skills are included in vocational
courses and that educational buildings are climate-
friendly.
The campaign continued with its ‘Tracked Changes’
project, releasing versions of the Primary and A-Level
Economics curriculum with tracked changes showing how
climate change could be embedded. Following the calling
of the General Election we launched our campaign. We
also worked with Let’s Go Zero and Hope for the Future to
launch a campaign focused on retrofitting and
decarbonising schools.
Drug and Alcohol Impact Our student wellbeing programme embeds social
norms of responsible drinking on our campuses
and refocuses the conversation on drugs to be
about reducing harm, and building healthier, safer,
more productive student communities.
Following the completion of the pilot on 2022-23, we now
have 13 university and students’ union partnerships
completing the programme. We’re expecting more sign
ups after we were recommended by UUK’s taskforce into
tackling supply and demand for drugs in the context of
student health and wellbeing.
Drink Rethink Drink Rethink trains students as ambassadors to
engage their peers to assess their alcohol risk
levels andprovide advice based on the results,
Towards the end of 2024, we received funding to offer
Drink Rethink free of charge to 11 institutions on a face-
to-face basis and through digital engagement to a further

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using the established Intervention and Brief Advice
and AUDIT tools.
52. We’ve been planning our delivery of the project, which
will launch in October 2024.
SDG and sustainability
curriculum mapping
Our support package for mapping theUN
Sustainable Development Goals(SDGs)
andEducation for Sustainable Development(ESD)
teaching and learning approaches across the
formal curriculum in universities and colleges
through a student-led audit.
We worked with 6 institutions and 115 students to map
the SDGs across the formal curriculum. We alsoworked
withLiverpool Guild of Students to better understand the
institution's approaches and progress in decolonising
education. Students co-designed criteria to assess
modules on this and then mapped module content against
these and wider sustainability criteria.
SHAPE Sustainability Impact
Projects
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 deliveringtheirprojects.
We supported 52 students from 6 universities to develop
solutions to institutional and local sustainability challenges
using their disciplinary skills and knowledge.
Green Schools Revolution 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
charitysector.
We kicked off delivery in full this year working with 260
education settings on Teach the Teacher, 24 schools on
Climate Action Plans and 16 schools on Wilding Schools.
12 environmental organisations also joined our youth-led
Future Forum. Throughout the year we concentrated on
sharing our achievements and learning across the sector.
Youth Focal Points From Summer 2023, we started supporting the
Department for Education Youth Focal Points for
the Sustainabilityand 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 includingCOP.
ESD Changemakers Our Changemakers programme is open to
universities and colleges to support staff, in
partnership with their students, to co-create
approaches to embedding ESD in teaching and
learning.
We’re working on a year-long pilot with the Open
University and Open University Students Association to
co-create curriculum solutions for sustainability.

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9.3 Inclusion and climate justice

Project Details 2023-24 Achievements
My World My Home My World My Home is a prestigious leadership
development programme for young people aged
16-24, in association with Friends of the Earth.
Over the course of a year, students are supported
to plan and organise a local community campaign
that will positively benefit the local environment.
The programme targets students from
backgrounds usually underrepresented in
environmental campaigning.
We worked with Friends of the Earth and Action for
Conservation to run a Youth Gathering, bringing young
climate activists with identities often underrepresented in
the environmental movement together for a weekend of
skills-building and networking.
The RACE Report Through increasing data transparency on the
diversity of our environmental charities and
organisations that fund them we're creating an
impetus to go further and faster on diversity and
inclusion to deliver climate justice, now.
We expaned our data collection to include intersecting
identities of staff working in the environmental charity
sector to deepen our understanding of representation.
We also introduced more ways for organisations,
individuals and groups from across the sector to share
learning and connect through our learning exchange
webinars and the first ever RACE Summit.
Invest for Change We're calling on universities to reform their
investment practices to centre environmental and
social justice solutions. We're working with
students to engage their universities on this, as
well as working directly with universities to lead
this shift.
This year we continued to support student campaigners
and students’ union officers who sit on finance boards as
well as meaningfully engaging with senior decision-
makers. Our gold-standard guide for asset owners helped
with the latter. We also played a key role in creating
momentum around the groundbreaking Request for
Proposals (RfP) campaign to get universities to work
together to create a market for cash products that do not
contribute to the financingof fossil fuel expansion.
Breaking the Bank Banks rely on universities and students for
recruitment and reputation: we can use this to put
the pressure on for our demand that they stop
financing fossil fuels. We're building university
campaigns across the country, each one unique to
the institution andgroupof students.
In the second year of Breaking the Bank, we supported
student activists across the UK to take part in non-violent
direct action to demonstrate against the presence of
banks on campus who are funding the climate crisis.

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PACE Index is a collaboration between SOSUK and zedela . By working initially with leading non-profit organisations in Belgium, France, Germany, and the Netherlands, PACE Index works PACE Index to address discrimination, systemic inequities, redistribute power, and amplify the voices and narratives of under-represented communities. We aim to build a more representative, equitable, and inclusive future for all in the climate sector.

We developed the concept for the campaign in 2023-24 and successfully secured funding for 18 months to deliver our ideas. So far we’ve been setting up our partnership with zedela, carrying out desk research to inform the campaign, and working on our external communications.

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10. Audited accounts

STUDENTS ORGANISING FOR SUSTAINABILITY

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 30 SEPTEMBER 2024

The trustees present their report with the financial statements of the charity for the year ended 30 September 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its 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.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charitable Incorporated Organisation number: CE017928

Registered Charity number : 1184011

Principal office :

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

Trustees:

Larissa Kennedy (resigned 9 July 2024) Harriet Williams Hannah Thomas (resigned 7 March 2024) Serene Esuruoso Carole Parkes Dr Hazel Norman (appointed 21 November 2023) Scarlett Westbrook Emma de Saram Ludovico Caminati Chloe Ferguson (resigned 9 July 2024) Kolawole Samuel Olure (appointed 9 July 2024) Amira Campbell (appointed 9 July 2024) SaranyaThambirajah (appointed 9 July 2024) Richard Dunne (resigned 21 November 2023)

Statutory Auditors:

Murray Smith LLP, Darland House, 44 Winnington Hill, Northwich, Cheshire, CW8 1AU.

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).

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STUDENTS ORGANISING FOR SUSTAINABILITY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2024

The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

AUDITORS

The auditors, Murray Smith LLP, will be proposed for re-appointment at the forthcoming Annual General Meeting.

09-07-2025

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................

Dr H Norman - Trustee

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REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF STUDENTS ORGANISING FOR SUSTAINABILITY

Opinion

We have audited the financial statements of Students Organising for Sustainability (the 'charity') for the year ended 30 September 2024 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 (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the 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 trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, 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 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

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REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF STUDENTS ORGANISING FOR SUSTAINABILITY

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 where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees are responsible for the preparation of the financial statements which 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.

Our responsibilities for the audit of the financial statements

We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors 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 our procedures are capable of detecting irregularities, including fraud is detailed below:

The audit procedures designed to identify irregularities included:

There are inherent limitations in the audit procedures described above and, the further removed

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REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF STUDENTS ORGANISING FOR SUSTAINABILITY

non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery, intentional misrepresentations or through collusion.

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 Report of the Independent Auditors.

Use of our report

This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. 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.

Murray Smith LLP Chartered Accountants Statutory Auditors Darland House 44 Winnington Hill Northwich Cheshire CW8 1AU

10-07-2025 Date: .............................................

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STUDENTS ORGANISING FOR SUSTAINABILITY

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2024

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donatons and legacies
3
87,161
Charitable actvites
5
Programme delivery
1,038,283
Investment income
4
8,230
Other income
66,827
Total
1,200,501
EXPENDITURE ON
Charitable actvites
6
Programme delivery
1,100,263
Advancement of sustainability
-
Donatons
-
Total
1,100,263
NET INCOME/(EXPENDITURE)
100,238
Transfers between funds
17
(151,549)
Net movement in funds
(51,311)
RECONCILIATION OF FUNDS
Total funds brought forward
241,808
TOTAL FUNDS CARRIED FORWARD
190,497
Restricted
funds
£
1,331,921
6,265
-
776
1,338,962
-
1,380,262
1,962
1,382,224
(43,262)
151,549
108,287
561,909
670,196
2024
2023
Total
Total
funds
funds
as restated
£
£
1,419,082
1,134,538
1,044,548
689,008
8,230
991
67,603
142,675
2,539,463
1,967,212
1,100,263
930,246
1,380,262
1,152,817
1,962
7,375
2,482,487
2,090,438
56,976
(123,226)
-
-
56,976
(123,226)
803,717
926,943
860,693
803,717

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

The notes form part of these financial statements

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STUDENTS ORGANISING FOR SUSTAINABILITY

BALANCE SHEET 30 SEPTEMBER 2024

Unrestricted
fund
Notes
£
FIXED ASSETS
Intangible assets
13
76,595
Tangible assets
14
21,636
98,231
CURRENT ASSETS
Debtors
15
173,018
Cash at bank
341,446
514,464
CREDITORS
Amounts falling due within one year
16
(422,198)
NET CURRENT ASSETS
92,266
TOTAL ASSETS LESS CURRENT LIABILITIES
190,497
NET ASSETS
190,497
FUNDS
17
Unrestricted funds
Restricted funds
TOTAL FUNDS
Restricted
funds
£
-
-
-
162,715
667,381
830,096
(159,900)
670,196
670,196
670,196
2024
2023
Total
Total
funds
funds
as restated
£
£
76,595
42,250
21,636
24,642
98,231
66,892
335,733
400,524
1,008,827
1,091,754
1,344,560
1,492,278
(582,098)
(755,453)
762,462
736,825
860,693
803,717
860,693
803,717
190,497
241,808
670,196
561,909
860,693
803,717

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 09-07-2025

............................................. Trustee Hazel Norman

The notes form part of these financial statements

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STUDENTS ORGANISING FOR SUSTAINABILITY

CASH FLOW STATEMENT FOR THE YEAR ENDED 30 SEPTEMBER 2024

Notes
Cash fows from operatng actvites
Cash generated from operatons
1
Net cash (used in)/provided by operatng actvites
Cash fows from investng actvites
Purchase of intangible fxed assets
Purchase of tangible fxed assets
Interest received
Net cash used in investng actvites
Change in cash and cash equivalents in
the reportng period
Cash and cash equivalents at the
beginning of the reportng period
Cash and cash equivalents at the end
of the reportng period
2024
£
(44,370)
(44,370)
(41,000)
(5,787)
8,230
(38,557)
(82,927)
1,091,754
1,008,827
2023
as restated
£
96,142
96,142
(45,000)
(6,163)
991
(50,172)
45,970
1,045,784
1,091,754

The notes form part of these financial statements

STUDENTS ORGANISING FOR SUSTAINABILITY UK | 2023-24

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39

STUDENTS ORGANISING FOR SUSTAINABILITY

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES

ACTIVITIES
2024 2023
as restated
£ £
Net income/(expenditure) for the reportng period (as per the
Statement of Financial Actvites) 56,976 (123,226)
Adjustments for:
Depreciaton charges 8,793 5,574
Interest received (8,230) (991)
Amortsaton charges 6,655 2,750
Decrease/(increase) in debtors 64,791 (76,254)
(Decrease)/increase in creditors (173,355) 288,289
Net cash (used in)/provided by operatons (44,370) 96,142

2. ANALYSIS OF CHANGES IN NET FUNDS

Net cash
Cash at bank
Total
At 1.10.23
£
1,091,754
1,091,754
1,091,754
Cash fow
£
(82,927)
(82,927)
(82,927)
At 30.9.24
£
1,008,827
1,008,827
1,008,827

The notes form part of these financial statements

STUDENTS ORGANISING FOR SUSTAINABILITY UK | 2023-24

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40

STUDENTS ORGANISING FOR SUSTAINABILITY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

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

Basis of preparing the financial statements

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

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

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.

Critical accounting judgements and key sources of estimation uncertainty

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:

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.

continued...

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STUDENTS ORGANISING FOR SUSTAINABILITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2024

2. ACCOUNTING POLICIES - continued

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.

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

Income

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.

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.

continued...

STUDENTS ORGANISING FOR SUSTAINABILITY UK | 2023-24

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STUDENTS ORGANISING FOR SUSTAINABILITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2024

2. ACCOUNTING POLICIES - continued

Tangible and 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 Toolkit 10% amortisation

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.

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.

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.

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.

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 the cash

continued...

STUDENTS ORGANISING FOR SUSTAINABILITY UK | 2023-24

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43

STUDENTS ORGANISING FOR SUSTAINABILITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2024

2. ACCOUNTING POLICIES - continued

settlement has already taken place and there is simply an obligation to deliver charitable services rather than cash or another financial instrument.

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.

Cash at the 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.

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.

3. DONATIONS AND LEGACIES

Donatons
Grants
Unrestricted
funds
£
25,808
61,353
87,161
Restricted
funds
£
44,273
1,287,648
1,331,921
2024

Total
funds
£
70,081
1,349,001
1,419,082
2023
as restated
Total
funds
£
168,974
965,564
1,134,538

continued...

STUDENTS ORGANISING FOR SUSTAINABILITY UK | 2023-24

Docusign Envelope ID: 06A86ED8-2E84-4F95-8C29-C92A91EB1E28

44

STUDENTS ORGANISING FOR SUSTAINABILITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2024

3. DONATIONS AND LEGACIES - continued

Grants received, included in the above, are as follows:

Other grants
4.
INVESTMENT INCOME
Unrestricted
funds
£
Deposit account interest
8,230
5.
INCOME FROM CHARITABLE ACTIVITIES
Actvity
Programme delivery
Programme delivery
6.
CHARITABLE ACTIVITIES COSTS
Programme delivery
Advancement of sustainability
Donatons
7.
DIRECT COSTS OF CHARITABLE ACTIVITIES
Staf costs
Venue costs
Programme Costs
Restricted
funds
£
-
Direct
Costs (see
note 7)
£
801,773
1,072,955
-
1,874,728
2024
£
1,349,001
2024

Total
funds
£
8,230
2024
£
1,044,548
Support
costs (see
note 8)
£
298,490
307,307
1,962
607,759
2024
£
1,665,052
34,951
174,725
1,874,728
2023
as restated
£
965,564
2023
as restated
Total
funds
£
991
2023
as restated
£
689,008
Totals
£
1,100,263
1,380,262
1,962
2,482,487
2023
as restated
£
1,452,212
33,531
100,245
1,585,988

continued...

STUDENTS ORGANISING FOR SUSTAINABILITY UK | 2023-24

Docusign Envelope ID: 06A86ED8-2E84-4F95-8C29-C92A91EB1E28

45

STUDENTS ORGANISING FOR SUSTAINABILITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2024

8. SUPPORT COSTS

Management
£
Programme delivery
282,722
Advancement of sustainability
306,816
Donatons
-
589,538
Governance
Finance
costs
£
£
654
15,114
44
447
1,962
-
2,660
15,561
Totals
£
298,490
307,307
1,962
607,759

Support costs, included in the above, are as follows:

Advancement
Programme
of
delivery sustainability
Donatons
£
£
£
Wages
41,380
48,176
-
Informaton technology
costs
76,483
692
-
Insurance
4,514
-
-
Ofce costs
25,846
5,594
-
Human resources
33,165
1,834
-
Other costs
101,334
250,520
-
Donatons
-
-
1,962
Finance charges
654
44
-
Accountancy and legal
fees
6,614
447
-
Auditor remuneraton
8,500
-
-
298,490
307,307
1,962
2024
2023
as restated
Total
Total
actvites
actvites
£
£
89,556
122,343
77,175
54,199
4,514
11,852
31,440
41,029
34,999
32,465
351,854
211,505
1,962
7,375
698
1,194
7,061
17,088
8,500
5,400
607,759
504,450

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 September 2024 nor for the year ended 30 September 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 September 2024 nor for the year ended 30 September 2023.

continued...

STUDENTS ORGANISING FOR SUSTAINABILITY UK | 2023-24

Docusign Envelope ID: 06A86ED8-2E84-4F95-8C29-C92A91EB1E28

46

STUDENTS ORGANISING FOR SUSTAINABILITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2024

10. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs
2024
£
1,539,514
135,328
79,766
1,754,608
2023
as restated
£
1,306,754
153,669
114,132
1,574,555

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

2024 2023
as restated
Employees 56 52

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

2024 2023
as restated
£60,001 - £70,000 3 -

The charity averaged 35.6 full time earnings (FTE) staff over the year. Excluding student staff, the lowest paid basic salary was £27,605, and the highest paid basic salary was £72,947. The median basic salary was £33,707. The gender pay gap was 21.95% and the ethnicity pay gap was 15%. Pay gaps are based on mean rather than median values.

Key management

Total key management remuneration and benefits for the period ended 30th September 2024 was £343,859 (2023: £357,311)

continued...

STUDENTS ORGANISING FOR SUSTAINABILITY UK | 2023-24

Docusign Envelope ID: 06A86ED8-2E84-4F95-8C29-C92A91EB1E28

47

STUDENTS ORGANISING FOR SUSTAINABILITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2024

11.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donatons and legacies
170,034
Charitable actvites
Programme delivery
689,008
Investment income
991
Other income
142,675
Total
1,002,708
EXPENDITURE ON
Charitable actvites
Programme delivery
930,246
Advancement of sustainability
53,415
Donatons
250
Total
983,911
NET INCOME/(EXPENDITURE)
18,797
Transfers between funds
(19,056)
Net movement in funds
(259)
RECONCILIATION OF FUNDS
Total funds brought forward
242,067
TOTAL FUNDS CARRIED FORWARD
241,808
Restricted
Total
funds
funds
as restated
£
£
964,504
1,134,538
-
689,008
-
991
-
142,675
964,504
1,967,212
-
930,246
1,099,402
1,152,817
7,125
7,375
1,106,527
2,090,438
(142,023)
(123,226)
19,056
-
(122,967)
(123,226)
684,876
926,943
561,909
803,717

12. PRIOR YEAR ADJUSTMENT

In the preparation of the 2024 financial statements it was determined that accrued income was overstated by £749,005 at 30 September 2023.

continued...

STUDENTS ORGANISING FOR SUSTAINABILITY UK | 2023-24

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48

STUDENTS ORGANISING FOR SUSTAINABILITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2024

13. INTANGIBLE FIXED ASSETS
Computer
sofware
£
COST
At 1 October 2023 45,000
Additons 41,000
At 30 September 2024 86,000
AMORTISATION
At 1 October 2023 2,750
Charge for year 6,655
At 30 September 2024 9,405
NET BOOK VALUE
At 30 September 2024 76,595
At 30 September 2023 42,250
14. TANGIBLE FIXED ASSETS
Computer
equipment
£
COST
At 1 October 2023 36,370
Additons 5,787
At 30 September 2024 42,157
DEPRECIATION
At 1 October 2023 11,728
Charge for year 8,793
At 30 September 2024 20,521
NET BOOK VALUE
At 30 September 2024 21,636
At 30 September 2023 24,642

continued...

STUDENTS ORGANISING FOR SUSTAINABILITY UK | 2023-24

Docusign Envelope ID: 06A86ED8-2E84-4F95-8C29-C92A91EB1E28

49

STUDENTS ORGANISING FOR SUSTAINABILITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2024

15. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade debtors
Other debtors
Prepayments and accrued income
2024
2023
as restated
£
£
170,630
248,158
2,388
519
162,715
151,847
335,733
400,524

16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors
Social security and other taxes
Other creditors
Accruals and deferred income
2024
2023
as restated
£
£
82,794
27,666
68,946
125,264
29,137
9,246
401,221
593,277
582,098
755,453

continued...

STUDENTS ORGANISING FOR SUSTAINABILITY UK | 2023-24

Docusign Envelope ID: 06A86ED8-2E84-4F95-8C29-C92A91EB1E28

50

STUDENTS ORGANISING FOR SUSTAINABILITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2024

17. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Restricted funds
Mock COP and 1.5 Degrees
Teach the Future
My World My Home
Farming for Carbon and Nature
Green Erasmus
Race for Nature
The RACE Report
Farming the Future
Friends Provident
Breaking the bank
Hedgehog Friendly Campus
Homes Fit for Study
NEIRF
Teach the Teacher
The Natonal Lotery Community Fund
#iwill
New to Nature
Green Schools Revoluton
Drugs Impact Research
Drink Aware
Fund the Future
Insure our Future
F2F 2024
Teach the Parent
Wilding Campuses
HFC Grants
Nature Friendly Campus
The RACE Report EU
Blue Infuencers
ECF
TOTAL FUNDS
Net
Transfers
At
movement
between
1.10.23
in funds
funds
£
£
£
241,808
100,238
(151,549)
-
(43,759)
43,759
-
(19,763)
19,763
9,582
(6)
-
53,630
(37,165)
-
360
(4,487)
4,127
8,912
(8,912)
-
(29,314)
(7,876)
37,190
55,750
(57,217)
1,467
136,416
(54,246)
-
139,555
(30,959)
-
69,662
(70,995)
1,333
10,813
(10,814)
1
-
(17,005)
17,005
(7,313)
(13,210)
-
45,961
(9,398)
-
-
(616)
616
67,895
(33,407)
-
-
7,968
-
-
50,164
-
-
32,660
-
-
29,658
-
-
1,578
-
-
2,128
-
-
15,576
-
-
58,900
-
-
5,000
-
-
184,661
-
-
14,568
-
-
(26,288)
26,288
561,909
(43,262)
151,549
803,717
56,976
-
At
30.9.24
£
190,497
-
-
9,576
16,465
-
-
-
-
82,170
108,596
-
-
-
(20,523)
36,563
-
34,488
7,968
50,164
32,660
29,658
1,578
2,128
15,576
58,900
5,000
184,661
14,568
-
670,196
860,693

continued...

STUDENTS ORGANISING FOR SUSTAINABILITY UK | 2023-24

Docusign Envelope ID: 06A86ED8-2E84-4F95-8C29-C92A91EB1E28

51

STUDENTS ORGANISING FOR SUSTAINABILITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2024

17. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Mock COP and 1.5 Degrees
Teach the Future
Red WOLF
My World My Home
Farming for Carbon and Nature
Green Erasmus
Race for Nature
KM Fund
The RACE Report
Farming the Future
Friends Provident
Breaking the bank
Hedgehog Friendly Campus
Homes Fit for Study
NEIRF
Teach the Teacher
The Natonal Lotery Community Fund
#iwill
New to Nature
Green Schools Revoluton
Drugs Impact Research
Drink Aware
Fund the Future
Insure our Future
F2F 2024
Teach the Parent
Wilding Campuses
HFC Grants
Nature Friendly Campus
The RACE Report EU
Blue Infuencers
ECF
TOTAL FUNDS
Incoming
Resources
resources
expended
£
£
1,200,501
(1,100,263)
-
(43,759)
75,798
(95,561)
3,499
(3,499)
20,000
(20,006)
88,992
(126,157)
(432)
(4,055)
-
(8,912)
2,300
(2,300)
87,237
(95,113)
-
(57,217)
43,581
(97,827)
-
(30,959)
2,700
(73,695)
(6,272)
(4,542)
(65)
(16,940)
108,433
(121,643)
205,636
(215,034)
30,145
(30,761)
40,500
(73,907)
10,000
(2,032)
100,000
(49,836)
100,028
(67,368)
39,988
(10,330)
7,989
(6,411)
20,000
(17,872)
30,191
(14,615)
43,685
15,215
5,000
-
260,029
(75,368)
20,000
(5,432)
-
(26,288)
1,338,962
(1,382,224)
2,539,463
(2,482,487)
Movement
in funds
£
100,238
(43,759)
(19,763)
-
(6)
(37,165)
(4,487)
(8,912)
-
(7,876)
(57,217)
(54,246)
(30,959)
(70,995)
(10,814)
(17,005)
(13,210)
(9,398)
(616)
(33,407)
7,968
50,164
32,660
29,658
1,578
2,128
15,576
58,900
5,000
184,661
14,568
(26,288)
(43,262)
56,976

continued…

STUDENTS ORGANISING FOR SUSTAINABILITY UK | 2023-24

Docusign Envelope ID: 06A86ED8-2E84-4F95-8C29-C92A91EB1E28

52

STUDENTS ORGANISING FOR SUSTAINABILITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2024

17. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Restricted funds
Mock COP and 1.5 Degrees
Students for Trees
Banking with WHO
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
Teach the Teacher
The Natonal Lotery Community Fund
#iwill
New to Nature
Green Schools Revoluton
TOTAL FUNDS
Net
At
movement
1.10.22
in funds
£
£
242,067
18,797
111,276
(111,276)
-
(15,991)
32,332
-
-
(806)
9,526
(9,526)
17,532
-
9,582
-
114,934
(61,304)
28,523
(28,163)
9,578
(9,578)
6,075
2,837
20,000
(21,829)
57,975
(87,289)
54,599
1,151
19,976
98,908
90,559
16,664
72,162
(2,500)
30,247
(19,434)
-
(7,313)
-
45,961
-
(430)
-
67,895
684,876
(142,023)
926,943
(123,226)
Transfers
between
funds
£
(19,056)
-
15,991
(32,332)
806
-
(17,532)
-
-
-
-
-
1,829
-
-
17,532
32,332
-
-
-
-
430
-
19,056
-
At
30.9.23
£
241,808
-
-
-
-
-
-
9,582
53,630
360
-
8,912
-
(29,314)
55,750
136,416
139,555
69,662
10,813
(7,313)
45,961
-
67,895
561,909
803,717

continued…

STUDENTS ORGANISING FOR SUSTAINABILITY UK | 2023-24

Docusign Envelope ID: 06A86ED8-2E84-4F95-8C29-C92A91EB1E28

53

STUDENTS ORGANISING FOR SUSTAINABILITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2024

17. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Mock COP and 1.5 Degrees
Students for Trees
Teach the Future
Red WOLF
Student Eats
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
Teach the Teacher
The Natonal Lotery Community Fund
#iwill
New to Nature
Green Schools Revoluton
TOTAL FUNDS
Incoming
Resources
resources
expended
£
£
1,002,708
(983,911)
-
(111,276)
-
(15,991)
35,500
(35,500)
28,530
(29,336)
-
(9,526)
19,139
(80,443)
8,161
(36,324)
18,567
(28,145)
11,855
(9,018)
7,000
(28,829)
12,000
(99,289)
35,704
(34,553)
156,961
(58,053)
68,988
(52,324)
75,092
(77,592)
73,289
(92,723)
86,427
(86,427)
110,105
(117,418)
124,245
(78,284)
5,441
(5,871)
87,500
(19,605)
964,504
(1,106,527)
1,967,212
(2,090,438)
Movement
in funds
£
18,797
(111,276)
(15,991)
-
(806)
(9,526)
(61,304)
(28,163)
(9,578)
2,837
(21,829)
(87,289)
1,151
98,908
16,664
(2,500)
(19,434)
-
(7,313)
45,961
(430)
67,895
(142,023)
(123,226)

continued...

STUDENTS ORGANISING FOR SUSTAINABILITY UK | 2023-24

Docusign Envelope ID: 06A86ED8-2E84-4F95-8C29-C92A91EB1E28

54

STUDENTS ORGANISING FOR SUSTAINABILITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2024

17. MOVEMENT IN FUNDS - continued

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

Net Transfers
At movement between At
1.10.22
in funds
funds 30.9.24
£ £ £ £
Unrestricted funds
General fund 242,067 119,035 (170,605) 190,497
Restricted funds
Mock COP and 1.5 Degrees 111,276 (155,035) 43,759 -
Students for Trees - (15,991) 15,991 -
Banking with WHO 32,332 - (32,332) -
Teach the Future - (19,763) 19,763 -
Red WOLF - (806) 806 -
Student Eats 9,526 (9,526) - -
Invest for Change 17,532 - (17,532) -
My World My Home 9,582 (6) - 9,576
Farming for Carbon and Nature 114,934 (98,469) - 16,465
Green Erasmus 28,523 (32,650) 4,127 -
Green Mentors 9,578 (9,578) - -
Race for Nature 6,075 (6,075) - -
KM Fund 20,000 (21,829) 1,829 -
The RACE Report 57,975 (95,165) 37,190 -
Farming the Future 54,599 (56,066) 1,467 -
Friends Provident 19,976 44,662 17,532 82,170
Breaking the bank 90,559 (14,295) 32,332 108,596
Hedgehog Friendly Campus 72,162 (73,495) 1,333 -
Homes Fit for Study 30,247 (30,248) 1 -
NEIRF - (17,005) 17,005 -
Teach the Teacher - (20,523) - (20,523)
The Natonal Lotery Community Fund
#iwill - 36,563 - 36,563
New to Nature - (1,046) 1,046 -
Green Schools Revoluton - 34,488 - 34,488
Drugs Impact Research - 7,968 - 7,968
Drink Aware - 50,164 - 50,164
Fund the Future - 32,660 - 32,660
Insure our Future - 29,658 - 29,658
F2F 2024 - 1,578 - 1,578
Teach the Parent - 2,128 - 2,128
Wilding Campuses - 15,576 - 15,576
HFC Grants - 58,900 - 58,900
Nature Friendly Campus - 5,000 - 5,000
The RACE Report EU - 184,661 - 184,661

continued...

STUDENTS ORGANISING FOR SUSTAINABILITY UK | 2023-24

Docusign Envelope ID: 06A86ED8-2E84-4F95-8C29-C92A91EB1E28

55

STUDENTS ORGANISING FOR SUSTAINABILITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2024

17.
MOVEMENT IN FUNDS - contnued
Blue Infuencers
ECF
TOTAL FUNDS
20,000
(5,432)
-
(26,288)
2,303,466
(2,488,751)
4,506,675
(4,572,925)
14,568
(26,288)
(185,285)
(66,250)

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

Incoming
Resources
Movement
resources
expended
in funds
£ £ £
Unrestricted funds
General fund 2,203,209 (2,084,174) 119,035
Restricted funds
Mock COP and 1.5 Degrees - (155,035) (155,035)
Students for Trees - (15,991) (15,991)
Teach the Future 111,298 (131,061) (19,763)
Red WOLF 32,029 (32,835) (806)
Student Eats - (9,526) (9,526)
My World My Home 20,000 (20,006) (6)
Farming for Carbon and Nature 108,131 (206,600) (98,469)
Green Erasmus 7,729 (40,379) (32,650)
Green Mentors 18,567 (28,145) (9,578)
Race for Nature 11,855 (17,930) (6,075)
KM Fund 9,300 (31,129) (21,829)
The RACE Report 99,237 (194,402) (95,165)
Farming the Future 35,704 (91,770) (56,066)
Friends Provident 200,542 (155,880) 44,662
Breaking the bank 68,988 (83,283) (14,295)
Hedgehog Friendly Campus 77,792 (151,287) (73,495)
Homes Fit for Study 67,017 (97,265) (30,248)
NEIRF 86,362 (103,367) (17,005)
Teach the Teacher 218,538 (239,061) (20,523)
The Natonal Lotery Community Fund
#iwill 329,881 (293,318) 36,563
New to Nature 35,586 (36,632) (1,046)
Green Schools Revoluton 128,000 (93,512) 34,488
Drugs Impact Research 10,000 (2,032) 7,968
Drink Aware 100,000 (49,836) 50,164

continued...

STUDENTS ORGANISING FOR SUSTAINABILITY UK | 2023-24

Docusign Envelope ID: 06A86ED8-2E84-4F95-8C29-C92A91EB1E28

56

STUDENTS ORGANISING FOR SUSTAINABILITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2024

17. MOVEMENT IN FUNDS - continued

Fund the Future
Insure our Future
F2F 2024
Teach the Parent
Wilding Campuses
HFC Grants
Nature Friendly Campus
The RACE Report EU
Blue Infuencers
ECF
TOTAL FUNDS
100,028
(67,368)
39,988
(10,330)
7,989
(6,411)
20,000
(17,872)
30,191
(14,615)
43,685
15,215
5,000
-
260,029
(75,368)
20,000
(5,432)
-
(26,288)
2,303,466
(2,488,751)
4,506,675
(4,572,925)
32,660
29,658
1,578
2,128
15,576
58,900
5,000
184,661
14,568
(26,288)
(185,285)
(66,250)

18. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 September 2024.

19. 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.

STUDENTS ORGANISING FOR SUSTAINABILITY UK | 2023-24