## **Citizens Advice Guildford Annual Report and Accounts 2020-21** 






**For the Year Ended 31 March 2021 A Company Limited by Guarantee Charity no:  1061067 Company no: 03258272** 



Contents
Page
Legal and Administrative Information
Report of the Trustees
Statement of Trustees, and
Directors, Responsibilities
Independent Examinerfs Report
Statement of Financial Activities
Balance Sheet
Statement of Cash Flows
Notes to the Financial Statements

Citizens Advice Guildford
Annual Report and Accounts
For the Year Ended 31 March 2021
Legal and Administrative Information
Charity number:
1061067
Company numbers: 03258272
Authorised & regulated by the Financial Conduct Authority FRN:
617618
Registered office:
15-21 Haydon Place
Guildford
GU14LL
Trustee directors:
The following people are or have been directors for the purposes of the Companies Act 2006. Unless
otherwise stated, they have served as directors throughout the year, and up to the date of the signing
of these accounts.
Paul Jarrett (Chairl
Norman Wren
Clare Johns (Treasurer)
Dorothy Chalklin
Jocelyn Prudence
Fiona White"
George Rushton
Andrea Ellison
Re-appointed for 3-year term 16.11.20
Acting Chair until 16.11.20
Re-appointed for 3-year term 16.11.20
Resigned as a Trustee Director 23.6.21
Appointed as Trustee Director 12.05.20
Resigned as Trustee Director 10.08.20
None of the directors who held office during the year had a disclosable interest in the company.
* Nominated by Guildford Borough Council
Senior management
team:
Rebecca Jeffrey
Rachel Saffrett
Anna Rogerson
Emma Scanlon
Chief Officer Ifrom 17.08.20}
Deputy Chief Officer
Advice Services Manager (from 30.11.20)
Macmillan Project Manager
Patrons:
Barrie Hill
It is with great sadness that we note the death of one of ourpatrons, Tom Sharp CBE, who
passedaway on 20August 2021. Tom was agreat supporter andadvocate for CitizensAdvice
Guildford over manyyears as a dedicated trustee andgenerous donor. He caredpassionately
about Guildfordand those living within the local community andhis service enabledus to
continue supportingthose in need. We are extremelygrateful forhis support and
commitment.
Independent
examiner:
Alliots LLP
Friary Court, 13-21 High Street
Guildford

Citizens Advice Guildford
Annual Report and Accounts
For the Year Ended 31 March 2021
GU13DL
Bankers:
Bank of Scotland plc
The Mound
Edinburgh
EH1 1Y
CAF Bank Ltd
25 Kings Hill Avenue, Kings Hill
West Malling
ME79 4JQ

Citizens Advice Guildford
Annual Report and Accounts
For the Year Ended 31 March 2021
Report of the trustees
The Trustees (who are also directors of the charity for the purposes of the Companies ACLI present their
report and independently examined financial statements for the year ended 31 March 2021.
The financial statements comply with the Charities Act 2011, the Companies Act 2006, the
Memorandum and Articles of Association, and Accounting and Reporting by Charities- Statement of
Recommended Practice150RPI, applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January
20191.
1. Structure, Governance and Management
Governing document
Citizens Advice Gu ildford is a charitable company limited by guarantee incorporated on 2 October 1996
and registered as a charity on 5 March 1997 (Company no.. 03258272,. Charity no.. 1061067}. The
company was established under a Memorandum of Association, which sets out the objects of the
company, and is regulated by the provisions of its Articles of Association. Under the Articles, the
trustees are elected at the annual general meeting, nominated by member organisations or co-opted
by the trustee board.
Recruitment and appointment of trustees
The charity 15 governed through a trustee board. Trustees who have held office during the year are
listed on page 2. The trustees meet at least 4 times per year with additional quarterly meetings for the
sub-committees listed below.
Trustees are recruited from the local community,. two trustees, one of whom will normally be the Chair
or Vice Chair, meet potential trustees and recommend suitable candidates to the board for election.
Trustees are elected for a period of three years following which they may stand for re-elertion-
nominated or co-opted trustees must retire from office at the third annual general meeting following
the ordinary meeting of the Trustee Board at which they were appointed but may then be elected or re-
appointed.
The Chair is elected annually at the first board meeting following each annual general meeting. The
Reference and Administrative details above identify the trustees who were nominated by our major
funder Guildford Borough Council. The trustees are also the directors of the company.
The board is supported by a network of sub-committees, covering Finance, Governance and
Compliance and HR.
None of the Trustees has any beneficial interest in the company. All trustees are members of the
company and guarantee to contribute £1 in the event of the winding up.

Citizens Advice Guildford
Annual Report and Accounts
For the Year Ended 31 March 2021
Trustee induction and training
Newly appointed trustees are provided with an induction to Citizens Advice Guildford by the Chair of
Trustees and through the provision of train ing courses and mentoring by established trustees. This
includes
briefing on their legal obligations under charity and company law, the content of the Memorandum and
Articles of Association, the committee and decision-making processes, the business plan and recent
financial performance of the charity. They also meet key employees and other trustees. Trustees are
encouraged to attend appropriate external training events where these will facilitate the understanding
of their role.
Organisation structure
Citizens Advice Gu ildford is a member of Citizens Advice, the operating name of the National
Association of Citizens Advice Bureaux, which provides a framework for standards of advice and
casework management as well as monitoring progress against these standards. Operating policies are
independently determined by the Board of Directors in order to fulfil its charitable objects and comply
with the national membership requirements.
Citizens Advice Gu ildford is governed by its Trustee board which is responsible for:
setting the key strategic objectives of the organisation,.
determining the policy of the charity,.
making the major decisions about the organisation's finances,. and
setting a framework for human resources policy.
The trustees carry the ultimate responsibility for the conduct of the organisation and for ensuring that
the charity satisfies its legal and contractual obligations. The trustees also operate a number of sub-
committees and working groups. These may vary depending on the current needs of the charity but
normally include a Finance Committee, Governance and Compliance Committee, and a HR Committee.
In May 2020, a COVID-19 working group was created, and in Feb 2021, a premises and delivery model
working group was re-established.
The Chief Officer of the organisation has been appointed by the trustees to manage the day-to-day
operations ofthe charity. In addition, there is an experienced team of paid staff and volunteers who are
key to the service offered by the charity. Decisions are made by the trustee board in line with the
Business Development Plan and are reviewed ai least annually.
The Senior Management Team meet to review progress against targets and the Charity's financial
position and to discuss issues. Reports and recommendations are taken to the full board for approval,
and their implementation is organised by the Chief Officer and the staff team. There are regular staff,
volunteer meetings and senior management team meetings which ensure that progress is being made
against targets. There is an Annual General Meeting, which involves the staff team, trustee board,
members, and other stakeholders.
A register of members, interests is maintained at the registered office and is available for public
inspection.

Citizens Advice Guildford
Annual Report and Accounts
For the Year Ended 31 March 2021
Citizens Advice Gu ildford is staffed by a Chief Officer, a Deputy Chief Officer, Advice Services Manager,
Project Manager, 8 advice staff, 3 advice and training supervisors and 2 administrator5 (total 12 FTEI.
The office has 64 volunteers overall carrying out a range of role5 providing advice, reception and admin
support, specialist advice on employment and Universal Credit and research and campaigns work.
Pay and remuneration of key management personnel
The trustees consider that the board of trustees and the senior management team ISMTI comprise the
key
management personnel of the charity. The charitls senior management team are all paid in
accordance with salary scales agreed by the trustee board. Any increases to these scales are approved
by the trustee board.
Related parties
The charity co-operate5 and liaises with a number of other advisory services, local charitie5 and social
services departments on behalf of clients. Where one of the trustees holds the position of
trustee/director of another charity they may be involved in discussions regarding that other charity but
not in the ultimate decision-making process.
Key rlsks and uncertalntles
A review of corporate risks is carried out on a regular basis and a risk management strategy and risk
register have been established by the board. The major risks to which the charity is exposed are
assessed and systems put in place to mitigate those risks. The Citizens Advice Performance Quality
Framework and the Quality of Advice {QAA) system also assist in identifying and assessing risks.
Currently the key risks to the organisation have been identified as:
Risk
Loss of resources due
to the COVID-19
pandemic
Im
act
Miti
ation
Business continu ity plan in place,
homeworking arrangements,
regular communications with staff,
volunteers and funders
Unable to deliver full service
Working party established
Defined role specifications and
organisation chart, regular
appraisa15, training plans,
succession planning
Regular reporting to and dialogue
with funders, fundraising strategy,
reserves policy in place to ensure
orderly shutdown if necessary
Unable to recruit and
keep quality staff,
volunteers and
Trustees
Unable to meet requirements for
the advice function due to lack of
numbers and skills
Loss of funding
The withdrawal of funding means
that the provision of core services
or a specific projecL would cease
As part of business planning, the trustees also identified factors that are likely to affect the financial
performance or position in 2021122 and further years including the following.

Citizens Advice Guildford
Annual Report and Accounts
For the Year Ended 31 March 2021
An increase in potential demand and challenging circu mstances for ou r clients which may make
advice more complex.
A lack of resource for our Research and Campaigns work.
The need for new premises to support ways of working and increase accessibility.
The impact and opportunities from new ways of working and technology which may Support a
renewed service delivery model.
An increased focus on collaboration and working together to support the community.
Statement of internal control
The trustee board oversee the information security of all personal information of our clients, staff,
funders and strategic partners that is processed. The trustee board hold joint responsibility for client
data that is held in our case management system, with the national Citizens Advice Service. The
Governance and Compliance committee oversee the information asset owners to ensure the
confidentiality, integrity and availability of all personal and sensitive data is maintained to a level which
is compliant with the requirements of the U K General Data Protection Regulation and Data Protection
Act 2018.
2. Objectives and Activities
Objects
The charitvs objerts are to promote any charitable purpose for the benefit of the community in
Guildford and surrounding areas by the advancement of education, the protection and preservation of
health and the relief of poverty, sickness and distress.
As a member of Citizens Advice, the aims of Citizens Advice Guildford are to..
provide free, confidential, impartial and independent advice and information for the benefit of
the local community,.
exercise a responsible influence on the development of social policies,. and
ensure individuals do not suffer through lack of knowledge or an inability to express their needs
effectively.
Our service provides free, independent, confidential and impartial advice to everyone on their rights
and responsibilities. We value diversity, promote equality and challenge discrimination.
Ensuring our work delivers our aims
We review our aims, objectives, and activities each year. The annual review seeks to examine our
ach ievements and outcome. Together with the success of individual key projects and the benefits that
have been born from them. In carrying out the review we are ensuring that that our aims, objectives
and activities are in line with our stated purpose.
Our main objectives for the year have been developing our service so that it meets the changing needs
of the clients we are trying to support. Key activities have included:
adapting our service to continue to deliver support during the COVID-19 pandemic;
continually reviewing, and improving where necessary, the quality of the advice we deliver to all
our clients.,

Citizens Advice Guildford
Annual Report and Accounts
For the Year Ended 31 March 2021
supporting volunteers to answer live adviceline calls,. and
actively participating in local networking meetings.
How our activities deliver public beneflt
The trustees have paid due regard to the Charity Commission's guidance on public benefit in deciding
the activities undertaken by the local Citizens Advice during the year. Our main activities and who we
try to help are described below. All our charitable activities focus on providing the advice people need
for the problems they face and are undertaken specifically to provide public benefit. The trustees are
satisfied that the information provided in the report and accounts meets the public benefit reporting
requirements.
3. Achievements and Performance
Advice and information services
The main areas of charitable activity are:
the provision of general advice and information services,. and
the provision of specialist advice and casework services in the debt, employment, and welfare
benefits categories of social welfare law.
Throughout the year we have continued to offer Advice and Information in the following ways:
Adviceline-The line is between the hours of1 Oam and 5pm from Monday to Thursday. Outside
of these times or if an adviser is not available, clients can leave a voicemail or be supported by
another local Citizens Advice.
Email and webform advice and information - clients can email or complete a webform on our
website. We will then either respond to them through email or where we have permission call
them back to do a more detailed assessmernt ahead of giving advice.
Information and full advice from partner referrals - general and specialist advice through our
team of trained advisers and paid staff.
Limited face-to-face appointment- the COVID-19 pandemic means we have restricted our face-
to-face service in line with government guidelines. However, limited face-to-face support has
been provided where clients otherwise could not access SUPPOrt in line with government
gu idance.
As well as general advice, the office also provides specialist advisory services:
Macmillan Welfare Rights Service to people affected by cancer and end of life issues,
Specialist case work funded through Guildford and Waverley CCG to support people with acute
mental health problems,
Specialist support funded from the Department for Work and Pensions to support people who
need help making a Universal Credit claim,
Specialist debt advice funded by the Money Advice & Pensions Service.
Research and campaigns
Alongside information and advice, we use our client's evidence to advocate for improvements in the
policies and practices affecting their lives. Through Evidence Forms and Advice Issue Codes we capture
information and can quickly consolidating it into meaningful analysis as an early warning that there

Citizens Advice Guildford
Annual Report and Accounts
For the Year Ended 31 March 2021
may be issues with local and national policies. A dedicated volunteer is responsible for gathering the
data and escalating the finding5 to the appropriate authority.
In 2020121, this included looking at the issues effecting clients most during the pandemic and sharing
this with key stakeholder5 such as the Local Authority and Clinical Commissioning Group, as well as
investigating the impact of bus pass rules for those with mental health issues.
Contribution of volunteers and paid staff
The charity success could not have been achieved without the hard work and dedication of volunteers
and staff. The trustee board and senior management team recognise the tremendous contribution
made by the charitys volunteers in advising the pu blic and administering the service without which the
service could not operate.
Throughout 2020121 the service employed 12 paid workers (8.7￿E) {2019120: 8 paid workers, 7.8￿E1,
and had 58 volunteers {2019120: 47 volunteers). We were able to recruit to the vacancies carried over
from 2019120 and were successful in several funding opportunities to be able to extend our SLJPPOrt to
clients with additional staffing for debt advice and to our mental health project.
Volunteers represent the indispensable core of the service for without them there would not be a
Citizens Advice service. The volunteers contribute, on average, 324 hours per week This may be
expressed as an annualised value of £192,648. However, their value is inadequately expressed in
monetary terms. Indeed,
volunteers bring many skills to the service and very often the experience gained helps individuals
return to full employment.
Citizens Advice Gu ildford are working hard to review our approach to attracting and keeping volunteers,
including through our partnership with University of Surrey and University of Law. It is our intention to
consistently monitor our approach to training, to provide an accessible and welcoming place to
volunteer.
Who used and benefited from our services?
During the reporting year 2,413 clients12019120: 3,6081 benefited from the services of Citizens Advice
Guildford generating 11,207 contacts {2019120'. 11,0351. We su pported people with 8,136 issues
12019120: 9,7991 and advise on any issue that they may face however our most common enquiry area is
welfare benefits and tax credits which makes up a total of 38% ofthe issues we have supported on.
Whilst client numbers fell in the year, the number of client contacts remained at similar levels to
previous year, indicating some of the additional challenges faced giving advice during the pandemic.
The service helps clients to secure successful outcomes to their problems. During 2020121, Citizens
Advice Guildford achieved annualised income gains totaling more than £1.68 million {2019120: £1.8
million). For every £1 invested this represented £2.37 in fiscal benefits, £16.36 in public value and £8.69
in value to the people we help.

Citizens Advice Guildford
Annual Report and Accounts
For the Year Ended 31 March 2021
Clients continue to present with multiple problems and on average clients are presenting with 3.4
issues each. On average clients have 4.6 contacts each before their issue5 are resolved.
Factors affecting the achievement of objectives
As a result of the COVID-19 pandemic the office in Haydon Place was forced to close on 23 March 2020
and staff and volunteers switched to working from home where possible. Whilst initially no longer able
to hold face to face meetings with clients the paid team, together with 26 of our volunteers continued
to support clients from home over the phone and by email.
Throughout the year volunteers, staff and trustees have worked hard to refocus efforts to adapt and
keep our vital service going- from redesigning the office to become COVID secure, adapting our
technology for remote workin& to delivering advice from bedrooms, kitchens, and sofasl Throughout
the year we saw many volunteersjoin our homeworking team, including several new trainees.
The charity has been in the fortunate position that the majority of our income has been unaffected by
the COVID crisis and therefore the Trustees are content that it remains a going concern.
Alongside the pandemic, maintaining sufficient funding to continue delivering and developing the
service remains a continual challenge. It is expected that as we come out of the pandemic, funding may
be tightened further. As a result, over the coming year many of the areas of focus agreed by the trustee
board are focused on us becoming more sustainable, including a temporary role to help with funding
bids.
During the reporting year, there were also several resourcing challenges effecting performance
including the absence of a Chief Officer for the first 5 months, a gap in Advice Services Manager for 3
months, as well as other staff vacancies. The challenge of recruiting trained staff is ongoing and
therefore we are investing in a training supetvisor and several trainee roles - including the use of the
government Kickstart program.
4. Financial Review
The financial results of the company for the year are set out in detail on pages 14 to 26. Total income in
the year was £438,17512019120 £376,150). Of this £167,933 (2019120 £147,057) related to project
restricted activities.
A surplus of £73,653 was made in the year12019120'. surplus £23,059). At 31 March 2021, total reserves
were £381,054 {2019120: £307,401) of which £292,738 represented unrestricted funds12020: £218,923).
Principal funding sources
The trustees extend their gratitude to Guildford Borough Council who continue to support the core
operating capacity of the organisation, but which unfortunately do not meet the entire operating costs
of the charity.
10-

Citizens Advice Guildford
Annual Report and Accounts
For the Year Ended 31 March 2021
To meet these costs in full Citizens Advice Guildford is dependent upon the receipt of additional project-
specific funding from other sources, or donations, in order to supplement local authority funding. The
trustees believe that at present the charity has sufficient resources to fulfil it5 charitable obligations.
However, they appreciate there is an unfulfilled need for the charitls services. The increase in income
compared with the previou5 year was principally due to a large donation1£25kl and grants from
Citizens Advice BEIS Technology funding (£14kl and MaPs1£19k}.
Designated funds
The trustees had previously agreed to designate the funds relating to a legacy, which vvas received in
2016, for the long-term development of the organisation. At the start of 2020, the trustees reviewed the
requirements for development of the organisation and identified three key areas: renewal of staff
computer equipment, updating of the website and moving the office from Haydon Place to more
suitable accommodation. The Trustees agreed that the designated fund balance should be increased to
£87,000 to cover the anticipated cost
of these projetts. The impact of COVID meant that these funds were not spent in the reporting year.
Whilst some of technology has been updated during the year, the priorities of moving office and wider
technology upgrades remain a priority and therefore we have continued to designate these funds and
expect they will be spent over the next 2-3 years.
Reserves policy
The trustees have established a policy which is reviewed annually, whereby the unrestricted funds not
committed or invested in tangible fixed assets I'the free reserves'l held by the charity should represent
the equivalent of 5-6 months of annual expenditure, equates to approximately £184 to £221 k12020:
£172k to £206kl. At this level, the trustee board feel that they would be able to continue, at least
temporarily, the current activities of the charity in the event of a significant drop in funding. In these
circumstances it would obviously be necessary to consider how additional funding could be secured or
alternatively the organisation's activities restricted in order to reduce expernditure.
Total funds held at year end are £381,054 {2020'. £307,401) comprising unrestricted reserves £292.738
12020: £218,923), restricted reserves £1,31612020'. £1,478) and designated reserves £87,00012020.'
£87,000). Free reserves at the year end, as described above, are £290,72712020.' £215,249). The
Trustees acknowledge that this is higher than the target and at their strategy day in 2021 agreed to run
a deficit budget in 2022 in order to fund two additional part time posts for a period of 12 months.
Restricted reserves held at the year-end represent funding for on-going projects in accordance with
agreements with funders. The use of any unspent funds at the end of a project has to be agreed with
funders and may have to be repaid.
Proposed dividends
The Memorandum of Association does not permit the payment of a dividend.
Taxation status
The company is a registered charity and, as such, is entitled to exemption from United Kingdom
taxation under the Income and Corporation Taxes Art 1988.

Citizens Advice Guildford
Annual Report and Accounts
For the Year Ended 31 March 2021
Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the company has
adequate resources to continue in operational existence for the foreseeable future. For this reason,
they continue to adopt the going concern basis in preparing the financial statements.
5. Future Plans
Citizens Advice Gu ildford aims to continually improve access to its services and meet the needs of its
clients whilst maintaining a high-quality service. Developing a sustainable service that meets the needs
of our clients remains the priority of the trustee board for 2021122.
To achieve this, the charity has developed a clear plans and business strategy, including setting key
objectives for the coming year..
1. Meet more demand,
2. Establish and develop a Research and Campaigns team,
3. Secure premises which supports a delivery model fit for the future,
4. Explore options for working with our neighbouring local Citizens Advice,
5. Have a successful year 3 Leadership Self-Assessment and renew our membership and advice
accreditation.
This will include projects such as increasing our volunteer number including a partnership with local
universities, developing refreshed clear training pathways, investing in a paid research, campaigns and
development officer to kickstart our Research and Campaigns and support bid writing, developing our
supervisor team, and re-deigning our advice delivery model for a post-pandemic future.
The annual report was approved by the trustees of the charity on 2010912021 and signed on its behalf by
Paul Jarrett
Chair of Trustees
12-

Citizens Advice Guildford
Annual Report and Accounts
For the Year Ended 31 March 2021
Statement of trustees. and directors.
responsibilities
The trustees and directors are responsible for preparing the Annual Report and the financial
statements in accordance with applicable law and regLJlations.
Company and charity law requires the trustees and directors to prepare financial statements for each
financial year. Under that law, the director5 have elected to prepare the financial 5tatement5 in
accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom
Accounting Standards and applicable lawl. Company law requires thatthe trustees and directors must
not approve the financial statements unless they give a true and fair view of the state of affairs of the
company and of the surplus or deficit of the charitable company for that period. In preparing those
financial statements, the trustees are required to-
al select suitable accounting policies and then apply them consistently,.
bl make judgements and estimates that are reasonable and prudent-,
cl state whether applicable accounting standards have been followed subject to any material
departures disclosed and explored in the financial statements,.
dl prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the charitable company will continue in business;
e) that the trustees and directors are responsible for keeping adequate accounting records that
are sufficient to show and explain the companls transactions and disclose with reasonable
accuracy at any time the financial position of the charity and that enables them to ensure that
the financial statements comply with the Companies Act,. and
that the trustees and directors are responsible for safeguarding the assets of the charity and
hence for taking reasonable steps for the prevention and detection of fraud and other
irregularities,. and that, where appropriate the trustees and directors are responsible for the
maintenance and integrity of the corporate and financial information included on the charitys
website.
In preparing this report, the Trustees have taken advantage of the small company's exemptions
provided by section 415A of the Companies Act 2006.
2010912021
Approved by the trustees of the charity on ..................and signed on its behalf by..
Pauljarrett
Chair of Trustees
13-

Citizens Advice Guildford
Annual Report and Accounts
For the Year Ended 31 March 2021
Independent Examiners Report
I report on the accounts of the company for the year ended 31 March 2021, which are set OLJt on
pages 14 to 26.
Respective responsibilities of trustees and examiner
The trustees (who are also the directors of the company for the purposes of company lawl are
responsible for the preparation of the accounts. The trustees consider that an audit is not required
for this year under section 144{21 of the Charities Act 2011 Ithe 2011 Act) and that an independent
examination is needed. The charitys gross income exceeded £250,000 and l am qualified to
undertake the examination by being a qualified member of ICAEW.
Having satisfied myself that the charity is not required to be audited under part 16 of the Companies
Act 2006 and is eligible for independent examination, it is my responsibility to..
examine the accounts under section 145 of the 2011 Act,.
follow the procedures laid down in the General Directions given by the Charity Commission
{under section 145{5llbl of the 2011 Act,. and
state whether particular matters have come to my attention.
Basis of independent examiner's statement
My examination was carried out in accordance with the General Directions given by the Charity
Commission. An examination includes a review of the accounting records kept by the charity and a
comparison of the accounts presented with those records. It also includes consideration of any
unusual items or disclosures in the accounts, and seeking explanations from you as trustees
concerning any such matters. The procedures undertaken do not provide all the evidence that
would be required in an audit, and consequently no opinion is given as to whether the accounts
present a 'true and fair, view and the report is limited to those matters set out in the statement
below
Independent examiner's statement
In connection with my examination, no matter has come to my attention
1 . which gives me reasonable cause to believe that in, any material respect, the requirements:
to keep accounting records in accordance with section 386 of the Companies Act 2006., and
to prepare accounts which accord with the accounting records, comply with the accounting
requirements of section 396 of the Companies Act 2006 and with the methods and principles
of the Statement of Recommended Practice: Accounting and Reporting by Charities have not
been met; or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of
the accounts to be reached.
'.signature
2010912021
.date
Richard Hopes FCA
Alliotts LLP, Friary Court, 13-21 High Street, Guildford, Surrey
14-

Citizens Advice Guildford
Annual Report and Accounts
For the Year Ended 31 March 2021
Statement of Financial Activities
Incorporating the income and expenditure account current year
2021
Restricted
Funds
2021
Designated
Funds
2021
Unrestricted
Funds
2021
2020
Notes
Total
Total
INCOME FROM".
Donations and Legacies
Charitable activities
Other
34,769
233,144
2,329
34.769
401.077
2,329
7,901
365.740
2,509
167,933
TOTAL INCOME
167.933
270,242
438,175
376.150
EXPENDITURE ON:
Charitable activities
173.130
191,392
364,522
353,091
TOTAL EXPENDITURE
173,130
191,392
364,522
353,091
NET
{EXPENDITUREIIINCOME
15.1971
78,850
73,653
23,059
Transfer Between Funds
5,035
15,0351
NET MOVEMENT IN FUNDS
11621
73,815
73,653
23,059
Total Funds Brought
Forward
1.478
87,000
218,923
307,401
284,342
TOTAL FUNDS CARRIED
FORWARD
11
1,316
87,000
292,738
381,054
307,401
No separate statement of Total Recognised Gains and Losses has been presented as all such gains and losses
have been dealt with above. The results for the year derive from continuing activities.

Citizens Advice Guildford
Annual Report and Accounts
For the Year Ended 31 March 2021
Statement of financial activities
Incorporating the income and expenditure account prior year
2020
Restricted
Funds
2020
Degignated
Funds
2020
Unrestricted
Funds
2020
2019
Total
Total
INCOME FROM:
Donations and Legacies
Charitable activities
Other
7,901
218,683
2,509
7,901
365,740
2,509
6,634
353,223
12,103
147,057
TOTAL INCOME
147,057
229,093
376,1 $0
371,960
EXPENDITURE ON:
Charitable activities
154,724
198,367
353,091
370,818
TOTAL EXPENDITURE
154,724
198,367
353,091
370,818
NET
{EXPENDITUREIIINCOME
17,6671
30,726
23,059
1,142
Transfer Between Funds
2,460
51,905
154,3651
NET MOVEMENT IN
FUNDS
15,2071
51.905
123,6391
23,059
1,142
Total Funds Brought
Forward
6,685
35,095
242,562
284,342
283,200
TOTAL FUNDS CARRIED
FORWARD
1,478
87,000
218,923
307,401
284,342
16-

Citizens Advice Guildford
Annual Report and Accounts
For the Year Ended 31 March 2021
Balance sheet current year
2021
2020
Notes
FIXED ASSETS
Tangible fixed assets
2.012
3.674
CURRENT ASSETS
Debtors
Cash at bank
23,349
531,164
47,832
367.908
554,513
415,740
CREDITORS.. amounts falling due within one year
1175,4711
1112,0131
NET CURRENT ASSETS
379,042
303,727
TOTAL NET ASSETS
381,054
307,401
FUNDS
Unrestricted income funds
Designated fund5
Restricted Income funds
292,738
87,000
1,316
218,923
87,000
1,478
TOTAL CHARITY FUNDS
12
381,054
307,401
For the year ended 31 March 2021 the company was entitled to exemption from audit under section 477 of the
Companies Act 2006 relating to small companies. The members have not required the charitable company to
obtain an audit of its accounts for the year in question in accordance with s476 of the Act. At the last Annual
General Meeting on 16 November 2020 the members required the company to obtain an independent
examination in accordance with section 145 of the Charities Act 2011. The Trustees acknowledge their
responsibilities for ensuring that the charity keeps accounting records which comply with section 386 of the Act
and for preparing financial statements which give a true and fair view of the state of affairs of the company as at
the end of the financial year and of its incoming resources and application of resources, including its income and
expenditure. for the financial year in accordance with the requirements of sections 394 and 395 and which
othenvise comply with rhe requirements of the Companies Act 2006 relating to financial statements, so far as
applicable to the company. These financial statements have been prepared in accordance with the provisions
applicable to companie5 subject to the Small Companies regime.
Approved by the board of trustee5 on
and signed on its behalf by..
PJarrett- Chair
C John5- Treasurer
Company Registration No. 03258272
Charity Registration No. 1061067
17-

Citizens Advice Guildford
Annual Report and Accounts
For the Year Ended 31 March 2021
Statement of cash flows
2021
2020
Net cash used in operating activitles
Net rnovement in funds for the reporting period
73,653
23,059
Adjustments for..
Depreciation Charges
Decreasellincreasel in debtors
IDecreasellincrease in creditors
1,662
24,483
63,458
1.686
8,298
18,122
Net cash (used byllprovided by operating activities
163,256
51,165
Cash flows from investing activities
Purchase of office equipment
11,6281
11,6281
Total net cash (used by)Iprovided by operating and investing activities
163,256
49,537
Cash and cash equivalents at the beginning of the year
367,908
318,371
Total cash and cash equivalents at the end of the year
531,164
367,908
18-

Citizens Advice Guildford
Annual Report and Accounts
For the Year Ended 31 March 2021
NOTES TO THE FINANCIAL STATEMENTS
1. LEGAL STATUS
Guildford Citizens Advice Bureau is a charitable cornpany lirnited by guarantee and ha5 no share capital. The
registered address is 15-21 Haydon Place, Guildford, GU14LL. The company was incorporated in England and Wales
and meets the definition of a public benefit entity under FRS 102.
2. ACCOUNTING POLICIES
Basis of Accounting
The financial statements have been prepared under the historical cost convention and in accordance with applicable
accounting standards, the Statement of Recommended Practice.. Accounting and Reporting by Charities SORP
IFRS1021 and the Companies Act 2006. The financial Statements are prepared in sterling which is the functional
currency of the charity. Monetary amount5 in these financial statements are rounded to the nearest £.
Preparation of the Accounts on a Going Concern Ba515
At the time of approving the financial statements, based on the projections for at least the next 12 months, the
trustees have a rea50nable expectation that the organi53tion has adequate resource5 to continue in operational
existence for the foreseeable future. Therefore, the trustees continue to adopt the going concern basis of
accounting in preparing the financial statements.
Income
All grants and donated income are accounted for where there is entitlement, probability of receipt and the amount
can be measured with reliability. Such income is only deferred when lil the donor has imposed condirions which
must be met before the charity has unconditional entitlement, or lill when the donor specifies that the grant or
donation rnust only be used in future accounting periods.
Investment Income
Interest has been accounted for on a receivable basis.
Expenditure
Direct charitable expenditure cornprise5 all expenditure directly relating to the charitys objectives. All expenditure
is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the
category. Support costs (including Governance costs) have been apportioned on the basis of direct staff and
volunteerfs time as shown in note 6a.
Financial In5trumentS
The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial
instruments are initially recognised at transaction value and subsequently measured at their settlement value.
Fixed Asset5
Fixed assets are included at cost and depreciation is provided to write off the cost less the estimated residual value
19-

Citizens Advice Guildford
Annual Report and Accounts
For the Year Ended 31 March 2021
of tangible fixed assets by equal instalments over their estimated useful lives as follows..
Leasehold improvements
Fixture5, fitting5 and furniture
Office equipment
unexpired period of lease
5 year5
4 years
Expenditure below £1,000 12020: £5001 on an individual asset is not capitalised and impairment reviews are
considered annually.
Penslon Costs
The pension costs represent the contributions made to personal pension schemes for staff members. Payments to
defined contribution retirement benefit schemes are charged as an expense as they fall due. The pension cost for
the year was £6,00312020.' £6,718).
Fund Accounting
Unrestricted funds can be used in accordance with the charitable objects at the discretion of the trustees.
Designared funds are unrestricted funds which the trusrees have decided to set aside to use for a specific purpose.
Restricted funds comprise income received for a restricted project and against which appropriate expenditure is
allocated.
Critical judgements
In the application of the companls accounting policies. the trustees are required to make judgements. estimates
and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other
sources. The estimates and 3550ciated assumptions are based on historical experience and other factors that are
considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates
are recognised in the period in which the estimate is revised where the revision affects only that period, or in the
period of the revision and future periods where the revision affects both current and future periods.
It is considered that a critical judgement having the most significant effect on amounts recognised in the financial
statements is in relation to the allocation of support costs across general advice seNices and projerts. Support
cost5 are allocated in proportion to the direct charitable activity costs.
3. DONATIONS AND LEGACIES
Restritted
Unrestricted
2021
2020
Donations
Total donation
34,769
34,769
34,769
34,769
7,901
7,901
20-

Citizens Advice Guildford
Annual Report and Accounts
For the Year Ended 31 March 2021
4. INCOME FROM CHARITABLE ACTIVITIES
Restricted
Unrestricted
2021
2020
Guildford Borough Council - General Advice
COVID Response Fund
Local Assistance Scheme
Macmillan Welfare Rightg Service
Mental Health Project
Help to Claim - From National Citizen5 Advice
Citizens Advice BEIS Technology funding
MaPS
Other
Total income from charitable activities
213,950
3,735
1,106
213,950
3,735
1,106
84,671
38,000
26,393
14,353
18,869
213,910
4,573
84,292
38,000
24,765
84,671
38,000
26,393
14,353
18,869
200
365,740
167,933
233,144
401,077
Local authority grants were received from Guildford Borough Council who continue to support the core
operating capacity of the charity.
S. OTHER INCOME
Restricted
Unrestricted
2021
2020
Other unrestricted income
407
407
118
Investment income
Bank interest received
Rent
422
1,500
2,329
422
1,500
2,329
618
1,773
2,509
6. ANALYSIS OF EXPENDITURE
Charitable Activity
Restricted
Unrestricted
Total
2021
Total
2020
Restricted Unrestricted
General Advice (Corel
Mental Health
191,392 191,392
38,162
86,791
27,908
20,269
191,392 364,522
198,367 198,367
42,358
87,099
25,266
38,162
42,359
Macmillan
Help to claim
MaPS
86,791
27,908
20,269
173,130
87,099
25,266
154,724
198,367 353,091
6a ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITES- CURRENT YEAR
General Mental Macmillan
Advice
Health
(Corel
Help
to
claim
MaPS
Total
2021
Direct C05t5
Allocation dlrect costs
Salaries (including temp staff)
Staff & volunteers
46,613 24,322
9,866
1,464
58,674 18,070
944
12,544
350
160,223
12.639
21

Citizens Advice Guildford
Annual Report and Accounts
For the Year Ended 31 March 2021
OfFice costs
Governance costs
Other costs
15.140
236
772
1.523
17,676
450
72,069 26,022
450
190,988
60,390 18,090
14,417
Support Costs
Allocation - staff and
volunteer hours
Salaries lincluding temp staffi
Staff & volunteers
Office costs
Governance costs
Other costs
45,426
4,976
1.733
114
26,068
2,472
2,578
261
43,518
4,317
119,323 12,140
9,662 3,683
399
139
5,703
2,043
572
215
10,065
3,738
26,401
9,818
2,157
39
677
302
2,677
5,852
65,904
2,424
36,963
3,928
64,315
173,534
Total Expenditure on charitable
activities
191,392
38,162
86,791 27,908
20,269
364,522
ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITES- CURRENTYEAR continued
Direct
Charitable
Activities
Support
Artivities
2021
Total
2020
Total
Expenditure on Charitable Activitles
General Advisory Services and Debt
Macmillan Welfare Rights Service
Mental Health Project
Help to claim
MaPS
Total Expenditure on Charitable Activities
72,069
60,390
26,022
18,090
14,417
190,988
116,745
25,829
11,879
9,603
5,550
169,606
188,814
86,219
37.901
27,693
19,967
360,594
194,058
86,391
41.785
24,957
347,191
Governance Costs
3,928
5,900
TOTAL
364,522
353,091
22-

Citizens Advice Guildford
Annual Report and Accounts
For the Year Ended 31 March 2021
NATURAL CLASSIFICATION OF RESOURCES EXPENDED
2021
2020
Staff
Premises
Telephone
Travel
Training
Other
Depreciation
226,127
64,246
5,045
248
2,662
37101
1,662
27,431
364,522
220,383
59,610
4,337
459
3,871
51,210
1.686
11,535
353,091
TOTAL
GOVERNANCE COSTS
2021
2020
Independent Examinerfs Fee
AGM and Other Expenses
Total Governance
7. TANGIBLE FIXED ASSETS
3,880
48
3,928
3,920
1,980
5,900
Unrestricted
Funds
Office
Equipment
Restricted
Funds
Office
Equipment
Total
Cost 1 April 2020
Additions
Disposals
6,648
6,648
Cost 31 March 2021
6,648
6,648
Depreciation 1 April 2020
Charge for the year
Disposa15
2,974
1,662
2,974
1.662
Depreciation 31 March 2021
4,636
4.636
NBV as at31 March 2021
2,012
2,012
NBV as at 31 March 2020
3,674
3,674
8. DEBTORS
2021
2020
Debtors
Prepayments
Other Debtors
22,394
955
46,112
1,220
soo
23-

Citizens Advice Guildford
Annual Report and Accounts
For the Year Ended 31 March 2021
23,349
47,832
9. CREDITORS
2021
2020
Accrua15
Grant income received in advance
Taxes and Social Security Costs
146,695
25,000
3,776
109.114
2,899
175,471
112,013
10. INFORMATION REGARDING TRUSTEES. DIRECTORS AND EMPLOYEES
No employee12020'. 01 received remuneration in excess of £60,000. The average weekly number of employees paid
by the organisation during the year was 712020- 61, calculated on the basis of full-time equivalents. The total weekly
nurnber of employees paid by the organisation wa5 1012020.. 81.
2021
2020
Wages and Salaries
Social security costs
Pension costs
207,665
12,458
6,003
226,127
201,323
12,343
6,718
220,384
Pension costs are allocated between restricted and unrestricted funds according to the employee's role within
the organisation.
2021
2020
Pension Costs Allocation to Funds:
Unrestricted
Restricted
2.336
3,667
6,003
3,436
3,282
6,718
The key management personnel comprise the trustee, Chief Officer, Deputy Chief Officer, Advice Services
Manager and Macrnillan Project Manager. The total employee benefits of the key management personnel were
£118,51612020: £132,438)
None of the trusteesldirectors received any remuneration during the period for thèir services to the Charity. No
reimbursement for trustees of travel costs incurred when performing services for the Charity12020: £1751.
24-

Citizens Advice Guildford
Annual Report and Accounts
For the Year Ended 31 March 2021
11. MOVEMENT IN FUNDS
Balance at
3110312020
Income
Expenditure
Transfer
Balance at
3110312021
Restricted funds:
Macmillan Welfare Rights Service
Mental Health Projett
Help to Claim (National Citizens Advice)
MaPS
84.671
38.000
26,393
18,869
86,791
38.162
27,908
20,269
2.120
1,478
1,316
1,515
1,400
Total Restricted Funds
1,478
167,933
173,130
5,035
1,316
Designated Funds
87,000
87,000
Unre5trirted Fund5
218,923
270,242
191,392
15,0351
292,738
TOTAL FUNDS
307,401
438,175
364,522
381,054
Restricted funds in deficit received a transfer from unrestricted funds..
Macmillan Welfare Rights Service
£2,120
Help to Claim (National Citizens Advice)
£1,515
MaPS
£1,400
Restricted Funds: grants and donations given for specific purposes.
Macmillan Welfare Rights SeNice: advice to cancer patients and their families.
Mental Health Project.. provision of advice to people with mental health problems.
Local Assistancè Scheme: administration of the scheme for clients managed through core services
MaPS'. increased capacity funding to train a specialist debt adviser
Designated Funds
In the previous year the Trustees reviewed the requirements for development of the organi5ation and identified
three key areas, renewal of staff computer equipmenL updating of the website and moving the office from
Haydon Place to more suitable accommodation. The estimated cost of these three projects totals £87,000. Due
to the impact of COVID-19 these projects were deferred.
Unrestricted Funds
The core service income includes funding from Guildford Borough Council for the provision of a general advice
seNice in the Guildford area.
25-

Citizens Advice Guildford
Annual Report and Accounts
For the Year Ended 31 March 2021
12. ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted
Funds
Designated
Funds
Restricted
Funds
2021
Total
2020
Total
Funds are represented by-
Tangible fixed agsets
Current assets
Current liabilities
2,012
441,197
1150,4711
2,012
554,513
1175,4711
3,674
415,740
1112,0131
87,000
26,316
{25,0001
292,738
87,000
1,316
381,054
307,401
13. TAXATION
The company is a registered charity and. as such, for taxation purposes, 15 entitled to exemption frorn United
Kingdom taxation under the Income and Corporation Taxes Act 1988 and may recover income tax deducted from
its investment income.
14. RELATED PARTY TRANSACTIONS
There have been related party transactions during the year between Guildford Citizens Advice Bureau and Citizens
Advice in relation to information services. None of the trustees received any remuneration during the year and none
claimed reimbursement of travel expenses (see note 111.
15. MEMBERS, LIABILITY
The company is limited by guarantee - all members having a liability not exceeding £1 per member.
16. OPERATING LEASE COMMITMENTS
At the reporting date, the company had outstanding commitments for future minimum lease payments under
non-cancellable operating leases, which fall due as follows..
2021
2020
Within one year
41,400
A total of £41.40012020- £41,400) was expensed in the year relating to the lease of Haydon Place, Guildford.
At 3151 March 2018 the lease of the Charitys premises at Haydon Place, Guildford expired. The Charity continued
to remain in occupation of Haydon Place, Guildford while the trustees and representatives of Guildford Borough
Council discussed the renewal of the lease. The lease was renewed on 1 january 2021 with a minimum 15-month
term.
17. CONTINGENT LIABILITIES
There were no contingent liabilities on 31 March 2021 or 31 March 2020.
26-

Citizens Advice Guildford
Annual Report and Accounts
For the Year Ended 31 March 2021
18. FINANCIAL INSTRUMENTS
At the balance sheet date the Charity held the following financial instruments:
2021
2020
Financial assets measured at amortised cost
Net Trade Debtors
Other Debtors
Cash at bank and in hand
23,592
46,112
500
367,908
531.164
Financial liabilltles at amortised cost
Trade creditors
Accruals
Other creditors
146,695
25.000
109,114
Financial liabilities at fair value through income or expenditure
Provisions
Income, expense, gains and losses in respect of these financial instruments were..
2021
2020
Income Expense
Gainsl
Ilossesl
Income Expense
Gains/
Ilossesl
Financial asset5 at amortlsed c05t
Interest on cash balances
422
618
27-