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2025-09-30-accounts

Docusign Envelope ID." AEF08841-774E4F94-82174F38480EA64D Trustee report and annual accounts 2024-25 SSSIUK Students Organising for Sustainability United Kingdom

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Trustee report and annual accounts

2024-25

1. Introduction.......................................................................................................................................................... 1
2. Our story.................................................................................................................................................................. 3
3. Our aims and how we’ll achieve them................................................................................................... 5
4. Our impact.............................................................................................................................................................. 7
5. Looking forward to......................................................................................................................................... 22
6. Financial review............................................................................................................................................... 25
7. Our governance and management....................................................................................................... 26
8. Our details........................................................................................................................................................... 28
9. Audited accounts............................................................................................................................................. 29
10. Our work in detail........................................................................................................................................... 56

SOS UK | 2024-25

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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 2024-25 to help us achieve this. We also share our reflections on our work, and our intentions for 2025-26. Our annual accounts are also provided.

Our 2024-25

This year, SOS UK has continued to work in a fast-changing and often uncertain context. Continued political instability in the UK and around the world, has underscored just how important it is to build long-term, systemic responses to the climate and nature crises. The 2024 UK General Election represented not only a moment of national change, but a key opportunity to influence the political agenda and press for stronger leadership on climate, nature and education. Through Teach the Future’s Fund the Future campaign, we supported students to make the case for greater investment in education infrastructure, mobilising thousands of supporters, grading parliamentary candidates on their climate education commitments, and helping to bring the issue of school decarbonisation directly to policymakers. This work showed how student-led campaigning can connect ambitious climate goals with practical, everyday concerns about the condition, safety and sustainability of school buildings.

Alongside this, SOS UK continued to demonstrate the value of putting young people at the centre of change. The youth-led Shadow Curriculum and Assessment Review created an accessible route for children and young people to engage with one of the most significant opportunities for education reform in over a decade. By helping to convene the Youth Shadow Panel, gather evidence from more than 1,000 students, and support the

SOS UK | 2024-25

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development of recommendations presented to senior decision-makers, SOS UK helped ensure that student perspectives were not only heard, but taken seriously. This work reflects the organisation at its best: combining evidence, partnership and youth leadership to influence systems and shape a more relevant, inclusive and future-facing education system.

At the same time, we've had to navigate an increasingly difficult funding landscape for charities. In the face of this challenge, SOS UK has responded with resilience, creativity and purpose - strengthening its foundations through investment in digital transformation and wider organisational capacity, while continuing to deliver impact. At a time when both education and civil society face significant pressures, the organisation has remained focused on its mission: championing student voice, supporting practical action, and helping to build a more just and sustainable future.

The year ahead will bring fresh challenges, but also important opportunities to deepen our influence, strengthen our partnerships and continue backing students to lead change. Whether through growing the impact of our campaigns to continue to shape the next phase of curriculum reform, or to ensuring our core programmes keep changing how education institutions operate so they set a positive example for the communities they serve, we will continue to focus on where we can make the greatest difference.

Amira Campbell

SOS UK President

SOS UK | 2024-25

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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

Our values

The organisational values we work by are:

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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 2024–25 to set us on a footing towards achieving our goals.

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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 sustainabilityliterate 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

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

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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.

“Education is one of the most powerful levers we have to protect our climate and restore nature. SOS UK exists to help make sustainability and climate justice a core purpose of learning - so every student can gain the knowledge, skills and confidence to lead change, and every education institution can model the future we need.”

Dr Hazel Norman | Chair of Trustees

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.

SOS UK | 2024-25

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4. Our impact

4.1 In numbers…

Through working towards our goals, in 2024-25 we...

Next, we look at what we’ve achieved against our three aims in 2024-25.

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 2024-25 here or find out about our full suite of curriculum and assessment focused work in section 11.

SOS UK | 2024-25

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The Shadow Curriculum and Assessment Review | Strengthening youth voice in education policy

The Shadow Curriculum and Assessment Review (sCAR) strengthened the inclusion of youth voice in the Department of Education's official Curriculum and Assessment Review. Many of the final 14 youth policy recommendations were directly reflected in the DfE’s final report, including greater inclusion of education on sustainability and climate change.

When the Curriculum and Assessment Review launched in 2024, it presented a major opportunity - but also a barrier. Although it was the first significant curriculum reform in over a decade, many students found the formal consultation process hard to access. In response, SOS UK supported the Teach the Future campaign to launch the - youth led Shadow Curriculum and Assessment Review (sCAR) so young people’s voices were heard. Working with other leading youth organisations, we formed the Youth Shadow Panel (YSP): 11 young people aged 15–22 who ran student-friendly activities, often mirroring the official Review, including:

Fourteen policy recommendations were published in the Shadow Review’s final report, launched at the Palace of Westminster. The event was attended by MPs, Department for Education representatives and over 80 education sector leaders. More than 110 organisations endorsed the report, which was formally presented to Professor Becky Francis and Bridget Phillipson, Secretary of State for Education.

SOS UK | 2024-25

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When the official DfE Review published its final report in November 2025, it strongly reflected the priorities set out by young people through the Shadow Review, including:

SHAPE Impact Projects | Enabling social science, humanities and arts students to solve sustainability challenges

We collaborated with the British Academy to support Aston University, Cardiff University, Glasgow School of Arts, University of Bedfordshire, and University of Salford with designing sustainability project challenges bespoke to their local contexts for students to solve.

Since 2020, SOS UK and The British Academy have coordinated the SHAPE Sustainability Impact Projects programme, SHAPE referring to Social Sciences, Humanities & the Arts for People, the Economy, and Environment. To date, this ‘living laboratory’ model has enabled over 240 students in 24 universities to understand how their discipline can shape a more sustainable and just future, harness various green skills through problem-based, experiential learning, and make a real-world difference to sustainability challenges.

In 2024-25 we adapted the programme to cater to the different needs and interests of participating institutions, setting future SHAPE programme cycles up for success. This included:

SOS UK | 2024-25

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In 2025-26 we will be working on:

Our achievements in 2024-25 include:

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framework provides colleges with a local strategy to work towards a more sustainable future and play a bigger role in the green economy and associated skills.

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

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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 2024-25 in our examples here or find out about our full suite of work in this area in section 11.

Student Energy Action for Life | Driving meaningful energy efficiency improvements in the private rented sector

Launched in January 2025, Student Energy Action for Life (SEAL), a UK-wide programme bringing together students, students' unions, universities, housing providers, landlords and policymakers to deliver practical energy efficiency improvements in the private rented sector - helping to cut students' energy bills and reduce emissions.

The programme builds on SOS UK’s Green Campus Revolution campaign, supporting students as they move into the private rented sector where many face poorly insulated homes, confusing energy systems, and high costs. Funded for five years by The National Lottery Community Fund’s Climate Action Fund , we will scale student advice and auditing, strengthen students’ union campaigning, and deepen landlord and housing-team partnerships - supporting energy efficiency improvements that make student homes warmer, cheaper to run, and lower carbon. From 2025-2030 we will:

SOS UK | 2024-25

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We've seen early success in delivering the programme, including:

Farming for Carbon and Nature | Reducing carbon and supporting nature through regenerative farming on university farmland

Farming for Carbon and Nature (FCN) enables universities and colleges to be sector leaders by supporting farmers on land they own to implement more regenerative practices – reducing emissions, sequestering carbon and improving biodiversity.

Agriculture accounts for 11% of UK GHG emissions and is a big contributor to the UK being one of the world’s most nature-depleted countries. UK universities are responsible for at least 35,000 hectares of agricultural land. Meanwhile, Scope 3 emissions are a key challenge for tertiary education institutions, in part due to a lack of credible carbon offsets available.

Since 2021, we have worked with over 35 universities, colleges, farms, food and farming organisations and charities, and funding bodies to develop and pilot the FCN

SOS UK | 2024-25

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programme, to address these issues in unison. Grant funding has been provided by Esmée Fairbairn Foundation and the Government’s Natural Environment Investment Readiness Fund.

The programme is designed to:

Following the completion of the pilot in March 2024, throughout 2024-25 we worked on developing FCN as a paid-for programme, ready for launch in 2025-26. This development phase included:

Impacts from our pilot phase we are seeking to replicate include:

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We're looking forward to working with institutions in 2025-26 who will help to showcase and shape this innovative, high-integrity, carbon emissions reduction programme. We're grateful for the ongoing funding support of Esmée Fairbairn Foundation as we progress from the pilot phase.

Our achievements in 2024-25 include:

SOS UK | 2024-25

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for option for universities and colleges with agricultural land holdings. With multiple benefits for students, institutions, farmers and of course our climate and nature we’re excited to roll the programme out across a wider range of institutions.

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

SOS UK | 2024-25

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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.

Read highlights of our work in 2024-25 in our examples here or find out about our full suite of inclusion and climate justice work in section 11.

Renew | Supporting neurodivergent climate campaigners

In August 2025, our Renew camp supported neurodivergent young climate campaigners to rest, reconnect with nature and build a supportive community, leaving participants feeling more energised, confident and equipped to act.

Pressure on young people to ‘save the planet’ is driving eco-anxiety and emotional exhaustion - particularly among neurodivergent young people, who may be more vulnerable to burnout, withdrawal, social anxiety and overwhelm. Despite the strengths neurodivergent young people bring to the environmental movement - such as focus, creativity and a strong sense of justice - traditional activism spaces can be inaccessible or draining, especially when masking, sensory overload, and fatigue go unrecognised.

Renew responds to these challenges with a youth-led, community-based model that centres wellbeing, belonging and nature connection. It provided a nature-based retreat for 13 neurodivergent young people to rest, build peer networks, and reconnect with the natural world in a way that feels safe and non-judgemental. Our first retreat combined gentle outdoor activities (such as species identification, small mammal trapping, bat detecting and foraging) with creative and wellbeing sessions (including crafts, herbal workshops, meditation, yoga and deep relaxation). The model is intentionally flexible, enabling participants to dip in and out according to energy levels and access needs, and includes thoughtful planning around food, schedules and accommodation to reduce anxiety and support participation.

Alongside the retreats, Renew is helping shape a wider Neurodivergent Environment Network, designed to offer ongoing training, connection and support beyond the residential setting, as well as advocacy to make climate and nature charities more inclusive for neurodiversity.

Renew’s retreat model demonstrated strong outcomes for confidence, connection and sustainable engagement. Participants described leaving with renewed motivation and practical momentum - including feeling “re-energised”, “motivated and inspired” and more able to take steps they had been putting off. Several shared that being with “like-

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minded people” reduced isolation and helped them feel supported to act, with one participant noting it was reassuring to see others “in a similar position, all trying to make a difference.”

A consistent theme was the value of an explicitly neurodivergent-affirming space. Participants highlighted:

Next, Renew will build on learning from first retreat with plans to run further retreats in 2026. We will continue developing the Neurodivergent Environment Network so participants can stay connected, access ongoing support, and shape the programme’s direction. We will also widen participation by reaching new neurodivergent young people and partners, and ensure future retreats continue to provide flexible, wellbeing-centred ways to engage with climate and nature action.

SOS UK | 2024-25

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PACE Index | Exploring racial diversity data transparency in European environmental NGOs

PACE Index has pioneered one of the first cross-European assessments of racial diversity and power within the environmental and climate sector, focusing specifically on leadership and influence. Through engagement with more than 20 organisations and the creation of a diverse advisory board of campaigners and industry leaders, the project has attempted to drive new conversations, transparency and accountability across the sector.

The project concentrated on four countries, namely, Germany, the Netherlands, Belgium and France, selected because of their high concentration of major registered climate and nature NGOs operating within Europe. The project was delivered in partnership with the Germany-based research organisation zedela , whose expertise in European research methodologies and racial exclusion significantly strengthened the work. Together, we developed an approach that combined quantitative organisational mapping with qualitative engagement and sector insight.

PACE was designed not simply as a research exercise, but as an intervention to encourage greater openness and accountability within the climate sector. By examining who holds power and influence within environmental organisations, the project has highlighted structural gaps in representation while also creating opportunities for dialogue and change. The work has already generated important conversations across the sector and laid foundations for longer-term engagement around diversity, inclusion and leadership within European climate organisations.

Over the course of the project we:

The project also navigated significant legal and cultural challenges, particularly in France and Germany where restrictions and sensitivities around racial data collection

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required careful engagement and relationship building. Despite these barriers, the project identified and worked with key individuals who became internal champions for the work and helped advance conversations around inclusion and transparency. In addition, working in partnership with zedela introduced a new collaborative model for our directorate. While this created challenges and required adaptation, it provided valuable learning that will inform future international partnership work.

Our achievements in 2024-25 include:

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Things we learnt about our work this year include:

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5. Looking forward to

Building on the impact of our work in 2024-25, and from the lesson’s we’ve learned, in 202526 we’re continuing our focus 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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institutions to align their financial decisions with social and environmental responsibility .

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

5. School students can connect and collaborate to act on the nature and climate crises

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education, focusing on education policy, social issues, and placing sustainability, climate, and nature at its core, empowering pupils to drive meaningful climate action at a national level.

SOS UK | 2024-25

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6. Financial review

During 2024-25 we reported an income of £3,987,172. This is a significant increase compared to £1,403,862 in 2020-21; £1,788,129 in 2021-22; £1,967,212 in 2022-23 and £2,539,463 in 2023-24. The recent growth should however be considered against the explanatory notes below.

Grants and donations accounted for 72% of the income (£2,853,931) and 27% was unrestricted (£1,080,560). It should be noted that a substantial proportion of grant income (approximately £1.5 million) relates to accrued income that had not yet been received in cash at year end. In accordance with SORP requirements, this income needed to be recognised in our 2024-25 accounts. A significant proportion of this relates to the £1.25 million grant that we were successful in receiving from The National Community Lottery Fund in October 2024 for our Student Energy Action for Life programme.

Our reserves policy is that we always have three months of unrestricted reserves available. Our unrestricted costs in 2024-25 were £1,141,897, which works out at £285,474 per quarter. At the year-end we had £137,540 in unrestricted reserves. This equates to 44 days’ worth of unrestricted costs, meaning that our reserves policy target has not been met. One reason for this has been the planned investment in 'transformational growth' in 2024-25. In 2025-26 we will focus on ensuring our unrestricted reserves meet our policy.

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

Within the accounts, we have again stated our gender and ethnicity pay gaps. The charity averaged 40.5 FTE staff over the year. Excluding student staff, the lowest paid salary was £27,987 and the highest paid salary was £84,000. Student staff were paid Real Living Wage. The median basic salary was £37,047. Our median gender pay gap was 8.18% and our median ethnicity pay gap was 7.84%. 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 in the last year. 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.

SOS UK | 2024-25

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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 2024-25, two trustees left the board in July 2025 when their term ended. Going into 2025-26, we will be recruiting two new young trustees as their replacements.

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 actionoriented and focused working within the wider board. The sub-committees 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 subcommittees 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. 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, with annual cost of living increases decided at board level. The pay of the Executive Director is established by a specially formed renumeration sub-committee of the board. The trustee board is supportive of the staff trade union and trade union representatives attend all trustee board and board subcommittee meetings. In addition, the Director team meet quarterly with trade union representatives, and monthly with the Director for People and Operations.

The trustees monitor our diversity data on an annual basis, and our figures show a decrease in ethnic diversity this year. It’s important to recognise that staff demographics naturally fluctuate - particularly in a small organisation like ours, where the departure or

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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 redefined aims in our decision-making and ways of working. We’ve finalised our evaluation framework that will sit across each aspect of our work, helping us assess our progress towards our aims and outcomes, and are working on updating our evaluation materials and processes accordingly. As part of this process, during the summer of 2025, we undertook work to align our directorates more closely with our organisational aims. From 1[st] of October 2025, our new directorates will be Campaigns and Advocacy, Development and Delivery, Inclusion and Climate Justice, People and Operations.

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 2024-25 we continued to focus on two under-developed capabilities within the organisation – fundraising and digital mobilisation. We've developed a corporate fundraising strategy and laid the groundwork for digital mobilisation, with the aim of growing our supporter base. That base will then help us deliver our goals, both through actions and through funding.

SOS-International continues to be hosted by SOS UK whilst the most appropriate legal vehicle for the organisation is considered. During 2024-25, SOS-International again hosted an international summit for members of its key programme, the Green Office Movement. The event was run in partnership with Ghent University Green Office in Belgium. 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. As well as continuing to support the Green Office Movement, SOS International is working to influence education for sustainable development in international fora such as Copernicus Alliance, United Nations Higher Education Sustainability Initiative Student Action Group and the Global Sustainable Development Congress. In 2024-25, SOS International Presidency also transferred from the All Africa Students' Union (AASU) to Organización Continental Latinoamericana y Caribeña de Estudiantes (OCLAE), who represent over 100 million students in 24 Latin American and Caribbean countries.

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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 2024 to 30 September 2025.

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.

SOS UK is managed on a day-to-day basis by Jamie Agombar, Executive Director, and the director team of Joanna Romanowicz (Director of People and Operations), Quinn Runkle (Director of Campaigns and Advocacy), Manu Maunganidze (Director of Inclusion and Climate Justice) and Meg Briar (Director of Development and Delivery).

You can find out more about our trustees and the director 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. Audited accounts

STUDENTS ORGANISING FOR SUSTAINABILITY REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 30 SEPTEMBER 2025

The trustees present their report with the financial statements of the charity for the year ended 30 September 2025. 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, Merseyway Innovation Centre, 21-23 Merseyway, Stockport, SK1 1PN

Trustees:

Harriet Williams Serene Esuruoso Carole Parkes Dr Hazel Norman Scarlett Westbrook Emma de Saram Ludovico Caminati (resigned 8 July 2025) Kolawole Samuel Olure Amira Campbell Saranya Thambirajah Jodie Bailey-Ho (appointed 9 December 2025) Larissa Kennedy (appointed 9 December 2025)

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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).

Charity law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

Under charity law the trustees must not approve the financial statements unless they are satisfied that they 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 and The Charity (Accounts and Reports) Regulations 2008. 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:

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AUDITORS

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

21-07-2026 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 2025 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.

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

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 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:

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

The audit procedures designed to identify irregularities included:

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

21-07-2026 Date: ............................................

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STUDENTS ORGANISING FOR SUSTAINABILITY

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2025

2025 2024
Unrestricted Restricted
Total
Total
fund funds funds funds
Notes
£
£ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 3 18,662 2,835,269 2,853,931 1,419,082
Charitable activities 5
Programme delivery 996,661 70,160 1,066,821 1,044,548
Investment income 4 20,463 - 20,463 8,230
Other income 44,774 1,183 45,957 67,603
Total 1,080,560 2,906,612 3,987,172 2,539,463
EXPENDITURE ON
Charitable activities 6
Programme delivery 1,141,897 - 1,141,897 1,100,263
Advancement of sustainability - 1,764,118 1,764,118 1,380,262
Donations - 330 330 1,962
Total 1,141,897 1,764,448 2,906,345 2,482,487
NET INCOME/(EXPENDITURE) (61,337) 1,142,164 1,080,827 56,976
Transfers between funds 17 8,380 (8,380) - -
Net movement in funds (52,957) 1,133,784 1,080,827 56,976
RECONCILIATION OF FUNDS
Total funds brought forward 190,497 670,196 860,693 803,717
TOTAL FUNDS CARRIED FORWARD 137,540 1,803,980 1,941,520 860,693

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 2025

E SHEET
EMBER 2025
2025 2024
Notes £ £
FIXED ASSETS
Intangible assets 12 68,399 76,595
Tangible assets 13 18,536 21,636
86,935 98,231
CURRENT ASSETS
Debtors 14 1,779,476 335,733
Cash at bank 871,976 1,008,827
2,651,452 1,344,560
CREDITORS
Amounts falling due within one year 15 (796,867) (582,098)
NET CURRENT ASSETS 1,854,585 762,462
TOTAL ASSETS LESS CURRENT 1,941,520 860,693
LIABILITIES
NET ASSETS 1,941,520 860,693
FUNDS 17
Unrestricted funds 137,540 190,497
Restricted funds 1,803,980 670,196
TOTAL FUNDS 1,941,520 860,693

The financial statements were approved by the Board of Trustees and authorised for issue on 21-07-2026.................................. and were signed on its behalf by:

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

H Norman - Trustee

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 2025

2025 2024
Notes £ £
Cash flows from operating activities
Cash generated from operations
1
(151,522) (44,370)
Net cash used in operating activities (151,522) (44,370)
Cash flows from investing activities
Purchase of intangible fixed assets - (41,000)
Purchase of tangible fixed assets (5,792) (5,787)
Interest received 20,463 8,230
Net cash provided by/(used in) investing activities 14,671 (38,557)
Change in cash and cash
equivalents in the reporting (136,851) (82,927)
period
Cash and cash equivalents at the
beginning of the reporting 1,008,827 1,091,754
period
Cash and cash equivalents at the
end of the reporting period 871,976 1,008,827

The notes form part of these financial statements

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STUDENTS ORGANISING FOR SUSTAINABILITY

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

TIES
2025 2024
£ £
Net income for the reporting period (as per the
Statement of Financial Activities) 1,080,827 56,976
Adjustments for:
Depreciation charges 8,892 8,793
Interest received (20,463) (8,230)
Amortisation charges 8,196 6,655
(Increase)/decrease in debtors (1,443,743) 64,791
Increase/(decrease) in creditors 214,769 (173,355)
Net cash used in operations (151,522) (44,370)

2. ANALYSIS OF CHANGES IN NET FUNDS

At 1.10.24 Cash flow At 30.9.25 Cash flow At 30.9.25
£ £ £
Net cash
Cash at bank 1,008,827 (136,851) 871,976
1,008,827 (136,851) 871,976
Total 1,008,827 (136,851) 871,976

The notes form part of these financial statements

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STUDENTS ORGANISING FOR SUSTAINABILITY

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

1. GENERAL INFORMATION

The Charity is a public benefit entity and a Charitable Incorporated Organisation ("CIO") and is registered with the Charity 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, Merseyway Innovation Centre, 21-23 Merseyway, Stockport, SK11PN. 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.

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.

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STUDENTS ORGANISING FOR SUSTAINABILITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2025

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, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Gift of professional services and facilities

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

Services

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

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.

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STUDENTS ORGANISING FOR SUSTAINABILITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. ACCOUNTING POLICIES - continued

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

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 Computer software 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.

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.

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STUDENTS ORGANISING FOR SUSTAINABILITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. ACCOUNTING POLICIES - continued

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 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.

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STUDENTS ORGANISING FOR SUSTAINABILITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2025

3. DONATIONS AND LEGACIES

3. DONATIONS AND LEGACIES
2025
2024
Unrestricted Restricted
Total

Total
funds funds funds
funds
£ £ £ £
Donations 5,339 17,617 22,956 70,081
Grants 13,323 2,817,652 2,830,975 1,349,001
18,662 2,835,269 2,853,931 1,419,082
Grants received, included in the above, are as follows:
2025 2024
£ £
Other grants 2,830,975 1,349,001
4. INVESTMENT INCOME
2025
2024
Unrestricted Restricted
Total

Total
funds funds funds
funds
£ £ £ £
Deposit account interest 20,463 - 20,463 8,230
5. INCOME FROM CHARITABLE ACTIVITIES
2025 2024
Activity £ £
Programme delivery Programme delivery 1,066,821 1,044,548
6. CHARITABLE ACTIVITIES COSTS
Direct Support
Costs (see costs (see
note 7) note 8) Totals
£ £ £
Programme delivery 782,908 358,989 1,141,897
Advancement of sustainability 1,431,115 333,003 1,764,118
Donations - 330 330
2,214,023 692,322 2,906,345

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STUDENTS ORGANISING FOR SUSTAINABILITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2025

7. DIRECT COSTS OF CHARITABLE ACTIVITIES

COSTS OF CHARITABLE ACTIVITIES
2025 2024
£ £
Staff costs 1,926,729 1,665,052
Venue costs 38,376 34,951
Programme Costs 248,918 174,725
2,214,023 1,874,728

8. SUPPORT COSTS

RT COSTS
Governance
Management Finance costs Totals
£ £ £ £
Programme delivery 340,230 660 18,099 358,989
Advancement of sustainability 331,740 463 800 333,003
Donations - 330 - 330
671,970 1,453 18,899 692,322

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

2025 2024
Advancement
Programme of Total Total
delivery sustainability Donations activities activities
£ £ £ £ £
Wages 33,394 70,392 - 103,786 89,556
Information 102,486 8,192 - 110,678 77,175
technology costs
Insurance 4,266 7,475 - 11,741 4,514
Ofce costs 16,521 1,877 - 18,398 31,440
Human resources 26,735 9,577 - 36,312 34,999
Other costs 69,785 109,765 - 179,550 351,854
Marketing 22,819 82,652 - 105,471 -
Consultancy 64,224 41,810 - 106,034 -
Donations - - 330 330 1,962
Finance charges 660 463 - 1,123 698
Accountancy and 18,099 800 - 18,899 7,061
legal fees
Auditor - - - - 8,500
remuneration
358,989
333,003
330 692,322 607,759

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STUDENTS ORGANISING FOR SUSTAINABILITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2025

9. TRUSTEES' REMUNERATION AND BENEFITS

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

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 September 2025 nor for the year ended 30 September 2024.

10. STAFF COSTS

OSTS
2025 2024
£ £
Wages and salaries 1,735,647 1,539,514
Social security costs 194,553 135,328
Other pension costs 100,315 79,766
2,030,515 1,754,608
onthly number of employees during the year was as follows:
2025 2024
Employees 63 56

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

Employees

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

£60,001 - £70,000
£70,001 - £80,000
£80,001 - £90,000
2025
2
1
1
4
2024
2
1
-
3

The charity averaged 40.5 full time earnings (FTE) staff over the year. Excluding student staff, the lowest paid basic salary was £27,987, and the highest paid basic salary was £84,000. The median basic salary was £37,047. The gender pay gap was 8.18% and the ethnicity pay gap was 7.84%. Pay gaps are based on median values in 2025.

Key management

Total key management remuneration and benefits for the period ended 30th September 2025 was £376,615 (2024: £343,859).

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STUDENTS ORGANISING FOR SUSTAINABILITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2025

11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted
Total
fund funds funds
£ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 87,161 1,331,921 1,419,082
Charitable activities
Programme delivery 1,038,283 6,265 1,044,548
Investment income 8,230 - 8,230
Other income 66,827 776 67,603
Total 1,200,501 1,338,962 2,539,463
EXPENDITURE ON
Charitable activities
Programme delivery 1,100,263 - 1,100,263
Advancement of sustainability - 1,380,262 1,380,262
Donations - 1,962 1,962
Total 1,100,263 1,382,224 2,482,487
NET INCOME/(EXPENDITURE) 100,238 (43,262) 56,976
Transfers between funds (151,549) 151,549 -
Net movement in funds (51,311) 108,287 56,976
RECONCILIATION OF FUNDS
Total funds brought forward 241,808 561,909 803,717
TOTAL FUNDS CARRIED FORWARD 190,497 670,196 860,693

SOS UK | 2024-25

Docusign Envelope ID: AEF08641-774E-8F94-8217-4F38480EA64D

47

STUDENTS ORGANISING FOR SUSTAINABILITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2025

12. INTANGIBLE FIXED ASSETS

Computer
software
£
COST
At 1 October 2024 and 30 September 2025 86,000
AMORTISATION
At 1 October 2024 9,405
Charge for year 8,196
At 30 September 2025 17,601
NET BOOK VALUE
At 30 September 2025 68,399
At 30 September 2024 76,595
13. TANGIBLE FIXED ASSETS
Computer
equipment
£
COST
At 1 October 2024 42,157
Additions 5,792
At 30 September 2025 47,949
DEPRECIATION
At 1 October 2024 20,521
Charge for year 8,892
At 30 September 2025 29,413
NET BOOK VALUE
At 30 September 2025 18,536
At 30 September 2024 21,636

SOS UK | 2024-25

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48

STUDENTS ORGANISING FOR SUSTAINABILITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2025

14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025
£
Trade debtors
229,689
Other debtors
2,217
Prepayments and accrued income
1,547,570
1,779,476
2024
£
170,630
2,388
162,715
335,733

15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 2024
£ £
Trade creditors 116,504 82,794
Social security and other taxes 101,039 68,946
Other creditors 18,621 29,137
Accruals and deferred income 560,703 401,221
796,867 582,098

16. ANALYSIS OF NET ASSETS BETWEEN FUNDS

2025 2024
Unrestricted Restricted Total Total
fund funds funds funds
£ £ £ £
Fixed assets 86,935 - 86,935 98,231
Current assets 550,424 2,101,028 2,651,452 1,344,560
Current liabilities (499,819) (297,048) (796,867) (582,098)
137,540 1,803,980 1,941,520 860,693

SOS UK | 2024-25

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49

STUDENTS ORGANISING FOR SUSTAINABILITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2025

17. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Restricted funds
My World My Home
Farming for Carbon and Nature
The RACE Report
Friends Provident
Breaking the bank
Teach the Teacher
The National Lottery Community
Fund #iwill
Green Schools Revolution
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
Future Schools
SEAL
Economics PRB
NUSS
TOTAL FUNDS
At

1.10.24
£
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
Net
movement
in funds
£
(61,337)
(1,196)
121,205
124,041
(32,170)
(108,596)
20,523
8,358
(24,986)
(7,968)
(50,164)
(32,660)
(9,485)
8,688
(2,128)
94,221
(24,669)
8,951
(184,661)
(4,525)
30,000
1,127,608
73,470
8,307
1,142,164
1,080,827
Transfers
between
funds
£
8,380
(8,380)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
(8,380)
-
At
30.9.25
£
137,540
-
137,670
124,041
50,000
-
-
44,921
9,502
-
-
-
20,173
10,266
-
109,797
34,231
13,951
-
10,043
30,000
1,127,608
73,470
8,307
1,803,980
1,941,520

SOS UK | 2024-25

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50

STUDENTS ORGANISING FOR SUSTAINABILITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2025

17. MOVEMENT IN FUNDS - continued

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

Unrestricted funds
General fund
Restricted funds
Teach the Future
My World My Home
Farming for Carbon and Nature
The RACE Report
Friends Provident
Breaking the bank
Teach the Teacher
The National Lottery Community Fund #iwill
Green Schools Revolution
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
Shadow Car
Future Schools
SEAL
Economics PRB
RENEW
NUSS
TOTAL FUNDS
Incoming
Resources Movement
resources
expended
in funds
£
£
£
1,080,560
(1,141,897)
(61,337)
32,486
(32,486)
-
15,000
(16,196)
(1,196)
197,911
(76,706)
121,205
175,835
(51,794)
124,041
131,161
(163,331)
(32,170)
-
(108,596)
(108,596)
130,352
(109,829)
20,523
239,624
(231,266)
8,358
32,500
(57,486)
(24,986)
-
(7,968)
(7,968)
-
(50,164)
(50,164)
-
(32,660)
(32,660)
40,000
(49,485)
(9,485)
50,000
(41,312)
8,688
-
(2,128)
(2,128)
182,316
(88,095)
94,221
11,377
(36,046)
(24,669)
61,500
(52,549)
8,951
160
(184,821)
(184,661)
28,728
(33,253)
(4,525)
125,486
(125,486)
-
55,000
(25,000)
30,000
1,250,176
(122,568)
1,127,608
120,000
(46,530)
73,470
7,000
(7,000)
-
20,000
(11,693)
8,307
2,906,612
(1,764,448)
1,142,164
3,987,172
(2,906,345)
1,080,827

SOS UK | 2024-25

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51

STUDENTS ORGANISING FOR SUSTAINABILITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2025

17. MOVEMENT IN FUNDS - continued

Comparatives for 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 National Lottery Community
Fund #iwill
New to Nature
Green Schools Revolution
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
At
1.10.23
in funds
funds
30.9.24
£
£
£
£
241,808
100,238
(151,549)
190,497
-
(43,759)
43,759
-
-
(19,763)
19,763
-
9,582
(6)
-
9,576
53,630
(37,165)
-
16,465
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)
-
82,170
139,555
(30,959)
-
108,596
69,662
(70,995)
1,333
-
10,813
(10,814)
1
-
-
(17,005)
17,005
-
(7,313)
(13,210)
-
(20,523)
45,961
(9,398)
-
36,563
-
(616)
616
-
67,895
(33,407)
-
34,488
-
7,968
-
7,968
-
50,164
-
50,164
-
32,660
-
32,660
-
29,658
-
29,658
-
1,578
-
1,578
-
2,128
-
2,128
-
15,576
-
15,576
-
58,900
-
58,900
-
5,000
-
5,000
-
184,661
-
184,661
-
14,568
-
14,568
-
(26,288)
26,288
-
561,909
(43,262)
151,549
670,196
803,717
56,976
-
860,693

SOS UK | 2024-25

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52

STUDENTS ORGANISING FOR SUSTAINABILITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2025

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
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 National Lottery Community
Fund #iwill
New to Nature
Green Schools Revolution
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

SOS UK | 2024-25

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53

STUDENTS ORGANISING FOR SUSTAINABILITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2025

17. MOVEMENT IN FUNDS - continued

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

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 National Lottery Community
Fund #iwill
New to Nature
Green Schools Revolution
Insure our Future
F2F 2024
Wilding Campuses
HFC Grants
Nature Friendly Campus
Blue Infuencers
ECF
Future Schools
SEAL
Economics PRB
NUSS
TOTAL FUNDS
At
1.10.23
£
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
Net
movement
in funds
£
38,901
(43,759)
(19,763)
(1,202)
84,040
(4,487)
(8,912)
116,165
(57,217)
(86,416)
(139,555)
(70,995)
(10,814)
(17,005)
7,313
(1,040)
(616)
(58,393)
20,173
10,266
109,797
34,231
13,951
10,043
(26,288)
30,000
1,127,608
73,470
8,307
1,098,902
1,137,803
Transfers
between
funds
£
(143,169)
43,759
19,763
(8,380)
-
4,127
-
37,190
1,467
-
-
1,333
1
17,005
-
-
616
-
-
-
-
-
-
-
26,288
-
-
-
-
143,169
-
At
30.9.25
£
137,540
-
-
-
137,670
-
-
124,041
-
50,000
-
-
-
-
-
44,921
-
9,502
20,173
10,266
109,797
34,231
13,951
10,043
-
30,000
1,127,608
73,470
8,307
1,803,980
1,941,520

SOS UK | 2024-25

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54

STUDENTS ORGANISING FOR SUSTAINABILITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2025

17. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, 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 2,281,061 (2,242,160) 38,901
Restricted funds
Mock COP and 1.5 Degrees - (43,759) (43,759)
Teach the Future 108,284 (128,047) (19,763)
Red WOLF 3,499 (3,499) -
My World My Home 35,000 (36,202) (1,202)
Farming for Carbon and Nature 286,903 (202,863) 84,040
Green Erasmus (432) (4,055) (4,487)
Race for Nature - (8,912) (8,912)
KM Fund 2,300 (2,300) -
The RACE Report 263,072 (146,907) 116,165
Farming the Future - (57,217) (57,217)
Friends Provident 174,742 (261,158) (86,416)
Breaking the bank - (139,555) (139,555)
Hedgehog Friendly Campus 2,700 (73,695) (70,995)
Homes Fit for Study (6,272) (4,542) (10,814)
NEIRF (65) (16,940) (17,005)
Teach the Teacher 238,785 (231,472) 7,313
The National Lottery Community 445,260 (446,300) (1,040)
Fund #iwill
New to Nature 30,145 (30,761) (616)
Green Schools Revolution 73,000 (131,393) (58,393)
Drugs Impact Research 10,000 (10,000) -
Drink Aware 100,000 (100,000) -
Fund the Future 100,028 (100,028) -
Insure our Future 79,988 (59,815) 20,173
F2F 2024 57,989 (47,723) 10,266
Teach the Parent 20,000 (20,000) -
Wilding Campuses 212,507 (102,710) 109,797
HFC Grants 55,062 (20,831) 34,231
Nature Friendly Campus 66,500 (52,549) 13,951
The RACE Report EU 260,189 (260,189) -
Blue Infuencers 48,728 (38,685) 10,043
ECF - (26,288) (26,288)
Shadow Car 125,486 (125,486) -
Future Schools 55,000 (25,000) 30,000
SEAL 1,250,176 (122,568) 1,127,608
Economics PRB 120,000 (46,530) 73,470
RENEW 7,000 (7,000) -

SOS UK | 2024-25

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55

STUDENTS ORGANISING FOR SUSTAINABILITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2025

17. MOVEMENT IN FUNDS - continued

NUSS
TOTAL FUNDS
20,000
(11,693)
4,245,574
(3,146,672)
6,526,635
(5,388,832)
8,307
1,098,902
1,137,803

18. RELATED PARTY DISCLOSURES

During the year, the Charity paid £1,361 to Miss E de Saram for project management services. Miss E de Saram is a trustee of the Charity.

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.

SOS UK | 2024-25

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10. Our work in detail

Read on to find out more details about our programmes and campaigns delivered across our three directorates:

Project Details
Fairtrade Universities and Colleges Our framework and accreditation for embedding ethical practices throughout
campus.
Green Impact Our UNESCO award-winning sustainability awards and engagement
programme for staff to embed sustainability in their workplaces, supported by
trained students.
Green Campus Revolution Previously known as 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.
Learning Academy Our hub of learning and development for students, student representatives,
and institution staff.
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 developandpilot the approach.
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.
Green Impact Students' Unions 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.

SOS UK | 2024-25

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Project Details
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.
Responsible Futures Our whole-institution supported change programme and accreditation mark
to embed sustainabilityacross all aspects of student learning.
Wilding Campuses A nature recovery pilot, bringing people, plants and wildlife to campuses in
Nottingham. Funded for 2 years by The National Lottery Heritage Fund,
Wilding Campuses sees students and staff working to restore nature and
developknowledge and skills toprotect nature into the future.
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.
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.
Drink Rethink Drink Rethink trains students as ambassadors to engage their peers to assess
their alcohol risk levels and provide advice based on the results, using the
established Intervention and Brief Advice and AUDIT tools.
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.

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58
SHAPE Sustainability Impact
Projects
Funded by the British Academy, we work with students studying social
sciences, humanities and arts to work in groups to identify solutions to
challenges facing people, the economy and the environment. A suite of
training workshops and individual support guides them through the process of
deliveringtheirprojects.
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.
Youth Sustainability Champions From Summer 2023, we started supporting the Department for Education
Youth Sustainability Champions for the Sustainability and Climate Change
Strategy.
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.
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 diversityand inclusion to deliver climatejustice,now.
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.
PACE Index PACE Index is a collaboration between SOS UK andzedela. By working
initially with leading non-profit organisations in Belgium, France, Germany,
and the Netherlands, PACE Index works 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.

SOS UK | 2024-25

Docusign Envelope ID." AEF08641-774E4F94-82174F38480EA64D S,SS!UK Students Organising for Sustainability United Kingdom www.sos-uk.org hello@sos-uk.org