## **Citizens Advice South West Surrey**
## **Annual Report and Accounts 2024-25**
**For the Year Ended 31 March 2025**
**A Company Limited by Guarantee Charity no: 1061067 Company no: 03258272**
## **Content**
|||Page|
|---|---|---|
|Legal and Administrative Information||2|
|Report of the Trustees||3|
||Report|19|
|Statement of Financial Activities||23|
|Statement of Cash Flows||25|
|Balance Sheet||26|
|Notes to the Financial Statements||27|
Citizens Advice South West Surrey Annual Report and Accounts For the Year Ended 31 March 2025
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## **Legal and Administrative Information**
**Charity Name:** Citizens Advice South West Surrey (CASWS) **Charity number:** 1061067 **Company number:** 03258272
## **Authorised & regulated by the Financial Conduct Authority FRN:**
**Authorised & regulated by the Financial Conduct Authority FRN:** 617618 **Registered office:** 36 Bridge Street Godalming GU7 1HP
## **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 (Chair) Norman Wren (Treasurer) George Rushton John Tonks Richard Smith Alex Kundert (Appointed as Trustee Director 15.04.24) Robert Lanyon (Appointed as Trustee Director 15.04.24) Linda Philppson (Appointed as Trustee Director 31.05.24)
None of the directors who held office during the year had a disclosable interest in the company.
**Senior leadership team:** Rebecca Jeffrey Chief Officer **(2024/25)** Rachel Saffrett Head of Support Services Anna Rogerson Head of Service Delivery Sylvie Marshall Head of People and Places **Auditor:** Brewers Chartered Accountants Unit 3, Birtley Courtyard Bramley Surrey GU5 0LA
**Bankers:** Bank of Scotland plc CAF Bank Ltd The Mound 25 Kings Hill Avenue, Kings Hill Edinburgh West Malling EH1 1YZ ME79 4JQ
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Citizens Advice South West Surrey Annual Report and Accounts For the Year Ended 31 March 2025
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## **Report of the trustees**
The trustees (who are also directors of the charity for the purposes of the Companies Act) present their report and audited consolidated financial statements for the year ended 31 March 2025.
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 Practice (SORP), 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).
## **1. Structure, Governance and Management**
## **Governing document**
Citizens Advice South West Surrey (CASWS) 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 is governed by a trustee board. Trustees who have held office during the year are listed on page 2. The Articles of Association provide for a minimum of 4 and a maximum of 15 trustees. 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 to the Board for a three-year period and are appointed by a resolution of its members at an Annual General Meeting (AGM). The Board has powers to co-opt members who shall retire at the following AGM and may offer themselves for re-election.
The trustees are also the directors of the company. The Board is supported by a network of subcommittees, covering Finance, Governance and Compliance, HR and Remuneration. 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.
Following the appointment of Linda Philippson the Board is now 8 strong and provides good cover across the sub-committees.
The Chair will have completed 6 years of service at this AGM and as stipulated by the Articles of Association, will be stepping down this year. The recruitment of a new Chair is in progress. The current Chair intends to remain on the Board to support the new Chair and to assist in the additional activity that
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Citizens Advice South West Surrey Annual Report and Accounts For the Year Ended 31 March 2025
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the Local Government Reorganisation (LGR) will involve.
It is, therefore, the intention to have 9 trustees. Given the uncertainty as a result of the LGR, it is not proposed to add any more trustees at this time.
The registered office for CASWS was moved from Haydon Place, Guildford to Bridge Street, Godalming in preparation for the move from Haydon Place.
## **Trustee induction and training**
Newly appointed trustees are provided with an induction to CASWS by the Chair and are briefed on their legal obligations under charity and company law, the content of the Articles of Association, the committee and decision-making processes, the business plan and the 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.
In August, all the trustees and the Chief Officer completed a skills evaluation facilitated by the Governance App. The findings from the App were discussed at a meeting with the trustees and a number of actions were identified that are tracked at the G&C sub-committee meetings.
## **Organisation Structure**
CASWS 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 in order to fulfil its charitable objectives and comply with the national membership requirements.
CASWS is governed by the Board which is responsible for:
- setting the key strategic objectives of the organisation;
- determining the policy of the charity;
- 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 subcommittees and working groups. These may vary depending on the current needs of the charity but normally include a Finance Committee, Governance and Compliance Committee, an HR Committee and a Remuneration Committee.
In response to the anticipated future funding pressures a new Funding Committee has been established with membership consisting of 3 trustees, and 2 staff members. Terms of reference have been defined and approved, a strategic document has been created and the committee met for the first time in May 2025.
The Chief Officer of the organisation has been appointed by the trustees to manage the day-to-day operations of the 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 Board in line with the Business
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Citizens Advice South West Surrey Annual Report and Accounts For the Year Ended 31 March 2025
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Development Plan and are reviewed at least annually. The Chief Officer continues to demonstrate sound leadership of the team, good communication channels both internally and externally remain in place and strong ties with new and existing partners and funders continue to be developed.
Both the Senior Leadership Team (SLT) and the wider Leadership 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 management team meetings which ensure that progress is being made against targets. There is an AGM, which involves the staff team, Board, members, and other stakeholders.
As at 31/3/25, the Senior Leadership Team was 3 strong and reported to the Chief Officer. The specific roles and the number of direct reports was as follows.
- Head of Service Delivery 8 staff including Advice Team Managers, Casework Team Managers and Training Supervisors.
- Head of Support Services 2 staff: Executive Assistant and Data Analyst and Researcher
- Head of People and Places 2 staff: HR and Office Coordinator and Support Services Assistant
There was a total of 120 volunteers which included 13 Lead Advisers, 67 Generalist Advisers, 2 Topic Specific Advisers, 25 Initial Contact Advisers, 10 Reception and Administrators, 2 campaigns and communications volunteers and a Friends of CASWS coordinator.
## **Pay and Remuneration of Key Management Personnel**
The trustees consider that the Board and the SLT comprise the key management personnel of the charity. The c LT are all paid in accordance with salary scales agreed by the Board. Any increases to these scales are approved by the Board. There is a pay policy in place which applies to all staff except the Chief Officer.
## **Related parties**
The charity co-operates and liaises with a number of other advisory services, local charities and statutory service 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 Risks and uncertainties**
A review of corporate risks is carried out on a regular basis and a risk register has 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.
The key risks to the organisation are reviewed by the relevant sub-committee on a quarterly basis and recommendations are made to the Governance and Compliance sub-committee for any changes which are presented to the Board at the quarterly Board meetings. As at 12/5/25, the following risks have a net risk score of 15 or more.
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Citizens Advice South West Surrey Annual Report and Accounts For the Year Ended 31 March 2025
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**----- Start of picture text -----**
Risk Impact Mitigation
Unable to recruit and Unable to meet requirements for a) define roles, skills and
keep quality staff, the advice function due to lack of competencies b) agreed job
volunteers and Trustees numbers and skills descriptions c) regular appraisals d)
training plans e) employment
contracts for paid staff f) succession
planning for all staff and volunteers
g) salary review & pay policy h)
introducing a trainee role
Compromised Additional management time, a) define acceptable behaviour
performance due to lost adviser time resulting in through HR policies and values and
workplace tensions reduced service to clients behaviour framework
b) improved communication through
Volunteer Forum and regular team
meetings
c) staff and volunteer reps in place
Failure to deliver a Poor quality of advice leading to a) quality controls - QAA, b) case
service with the Client complaints, loss of income, checking c) training plans d) client
necessary quality of contracts, funding plus potential feedback and complaints procedure
advice negligent claims and reputational e) bitesize refresher training in
risk briefing
Loss of funding for the No funding to provide service to a) Regular meetings with CA and
Macmillan service clients affected by cancer Macmillan to assess impact and
review options
**----- End of picture text -----**
Good progress has been made in reducing the risk scores for IT and HR issues. The former, due to the successful transition of all CASWS IT systems to a cloud based single system, and the latter as a result of the hiring of additional resource to focus on HR issues.
The benefits of the new service delivery model are taking time to bed down and this is impacting quality, which is reflected in the QAA scores. The departure of some experienced supervisors has also affected the situation, but a new group of supervisors are nearing the completion of their training and should be fully operational soon. Additional remote supervision has been utilised from other LCAs.
Recruitment of staff and trustees has improved and more volunteers are currently being trained to increase our numbers. This period of change has understandably put an increased strain on everyone and this is reflected in continued workplace tensions. The recruitment of the Head of People and Places is planned to help mitigate this risk through improved communication.
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Citizens Advice South West Surrey Annual Report and Accounts For the Year Ended 31 March 2025
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## **2. Objectives and Activities**
## **Objects**
education, the protection and preservation of health and relief of poverty, sickness and distress in particular, without limitation, for the benefit of the community in Guildford, Waverley and surrounding areas. We are in the process of updating our objects and area of benefits to better reflect our service area of Guildford, Waverley and surrounding areas. Last year, we reviewed our fundamentals as an organisation, working with staff, volunteers and trustees to do this. The fundamentals were reviewed at this year's Strategy Day and it was agreed that they continue to accurately define who we are.
These fundamentals are set out below for reference.
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Citizens Advice South West Surrey Annual Report and Accounts For the Year Ended 31 March 2025
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## **Ensuring our work delivers our aims**
We review our aims, objectives, and activities each year. The annual review seeks to examine our achievements 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 as defined in our Strategic Business Plan are in line with our fundamentals.
The priorities for 2024/25 had 2 objectives:
1. Deliver a better service for clients with the resources we have - The key activity to meeting this objective was to finalise and implement our new service delivery model
2. Improve our sustainability - Key to meeting this objective was to develop a funding strategy that diversified our income and used our position as the largest LCA in Surrey to act as the leader in securing larger county and regional-wide funding.
As in previous years, detailed work plans were developed to support the objectives. Progress against the work plans is updated regularly by the SLT and reviewed quarterly by the Board.
## **How our activities deliver public benefit**
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 have had due regard to the Charity Commission guidance on public benefit and have complied with the duty in section 4 of the Charities Act 2011.
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Citizens Advice South West Surrey Annual Report and Accounts For the Year Ended 31 March 2025
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## **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:
- **By phone** The phone line is available between the hours of 10am and 4pm from Monday to Friday and is provided as part of the Surrey Adviceline service. Outside of these times or if an adviser is not available, clients can call the national Adviceline number.
- **In person** clients are offered a face-to-face appointment where we are providing full advice and this can be at any of our six offices. We also operate a drop-in service for advice and information across all our offices.
- **Online** clients can complete a webform on our website for information requests. We will then provide a response by email, signposting them to options for advice if further support is needed. **Information and full advice from partner referrals** - general and specialist advice through our team of trained advisers and paid staff.
Delivering a balanced means of access for all CASWS clients across our 6 locations, on the phone and online, has been a key element of the Service Review (see below).
As well as general advice, we also provide the following specialist and targeted services.
- **Cancer Welfare Benefits** (Macmillan Welfare Rights Service and Fountain Centre) gives welfare benefits advice and casework to people affected by cancer.
- **Mental Health** gives advice and casework to people under or recently discharged from secondary mental health services.
- **Homelessness Prevention** provides advice and casework to people at risk of homelessness in Guildford.
- **Specialist Debt Service** provide advice and casework support in communities to relieve poverty and provides specialist debt support to help clients manage money and debts.
- **Workwise** , learning or other disabilities, with housing and benefits issues, in particular better off in work calculations.
- **Community Engagement -** provide services out in the community so that those people, who would otherwise not be able to access our services, are able to get the help they need.
- **Advice First Aid** providing training to key community partners to give support to residents through information and signposting.
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Citizens Advice South West Surrey Annual Report and Accounts For the Year Ended 31 March 2025
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## **Progress against objectives**
Progress against the two objectives is set out below.
## **Objective 1: Deliver a better service for clients with the resources we have**
**Develop and implement our new CASWS service delivery model, putting this into practice to improve our services for clients, volunteers, staff, and partners.**
**----- Start of picture text -----**
Activity Progress
Finalise our new service delivery and operating Complete new model implemented
model
Review and update the roles available for staff Complete staff and volunteer roles identified
and volunteers with our recruitment focussed though recruitment challenges has resulted in a
on where we have gaps rethink
Develop our webform and email service to Good progress needs bedding in
become information only
Manage our face-to-face and phone services Complete
with equal priority
Create and implement an Advice First Aid Good progress training materials complete and
programme/approach for partners and training delivered
volunteers
Introduce simple and service wide operational Good progress single task list in place and
processes e.g. task lists, appointments outstanding items list is reducing
Progress our work with partners on focussing on Some progress Single point of referral tool in
who is best placed to deliver support place, positive response from partners.
Implement our premises strategy with a focus Good progress Haslemere and Cranleigh
this year on Guildford, Farnham and Haslemere secure, Guildford move due June 25, Farnham
offices, and new Community Information Points. and CIPs outstanding
**----- End of picture text -----**
## **Objective 2: Improve our sustainability**
**Improve our leadership and culture, and shift to a path of long-term financial sustainability, managing our costs and diversifying our income.**
**----- Start of picture text -----**
Activity Progress
**----- End of picture text -----**
|**Activity**
**Progress**|**Activity**
**Progress**|
|---|---|
|Agree and implement our funding strategy to
diversify our income and adapt to the changing
funding landscape, including the shift to more
regional funding and changing funder
expectations|Steady progress
Funding Committee
established with terms of reference and
strategy agreed|
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Citizens Advice South West Surrey Annual Report and Accounts For the Year Ended 31 March 2025
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**----- Start of picture text -----**
Continue to plan and develop ideas for our Good progress maintained good relations with
long-term financial sustainability and support key funders during service delivery changes to
our people through these changes ensure that funding was not at risk. Good
success in securing additional grants and
project extensions.
Develop as a Citizens Advice leader at Surrey Good progress CASWS established as the lead
level and partnership work needed for this for Surrey
Strengthen our Board Complete
**----- End of picture text -----**
## **Contribution of volunteers and paid staff**
The charity's success could not have been achieved without the hard work and dedication of volunteers and staff. The Board and SLT
advising the public and administering the service, without which the service could not operate.
Throughout 2024/25 the service employed 32 paid workers (22.4 FTEs) (2023/24: 41 paid workers, 27 FTE), and had 175 volunteers (2024/25: 175 volunteers).
and our services would not be the same without them. The volunteers contribute, on average, nearly 800 hours per week. This may be expressed as an annualised value of £482,539. 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.
We have had our second student placement from the University of Surrey during the year, which has been a very successful placement. She took part in our Student Volunteer Week run by National Citizens Advice and did a X/Twitter takeover of a day in the life of her role. We have another student placement lined up for the next academic year who is aiming to start in September 2025. We have piloted two further student volunteer schemes - one in partnership with Aviva, and one in partnership with the Freedom Law Clinic, both facilitated by National Citizens Advice.
## **Who used and benefited from our services?**
During the reporting year 8,473 clients (2023/24: 7,900) benefited from the services of CASWS generating 37,925contacts (2023/24: 42,934). We supported people with 30,006 (2023/24: 31,256) issues and advise on any issue that they may face through our partnerships with other Citizens Advice, this meant 7,349 (2023/24: 7,143) Guildford and Waverley residents received support from Citizens Advice in 2024/25. The most common issue CASWS support clients with is benefits (making up 40% of all enquiries), which mirrors the key issues faced by Guildford and Waverley residents. In addition, we trained 77 Advice First Aiders during to year to enable initial support within the community.
The service helps clients to secure successful outcomes to their problems. During 2024/25, CASWS achieved annualised income gains totaling more than £5.7 million (2023/24: £7million). For every £1 invested this represented £3.15 in fiscal benefits, £21.52 in public value and £13.74 in value to the people we help. Clients continue to present with multiple problems and on average clients are presenting with 3.5 issues each. On average clients have 4.5 contacts each before their issues are resolved.
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Citizens Advice South West Surrey Annual Report and Accounts For the Year Ended 31 March 2025
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## **Factors affecting the achievement of objectives**
Clearly the effort required to implement a new service delivery model following a major service review is enormous. Although we tried to involve all the staff and volunteers, through surveys and meetings, in the service review process and in the defining of the new model, the workload fell to a handful of staff and trustees, primarily to the Chief Officer. Maintaining a service under these circumstances, completing so many of the workplan tasks and delivering the outcomes above has required a huge commitment. This has been a challenging period for all of us but we are now well placed to look forward positively.
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Citizens Advice South West Surrey Annual Report and Accounts For the Year Ended 31 March 2025
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## **4. Financial Review**
Access to funding remains a major challenge in a difficult financial environment compounded by the fact that demand for our services is increasing and the underlying costs of providing our service are also increasing. The charity remains focused on providing added value to its funders from a base of sound financial management and ensuring that our services remain relevant to the strategic objectives of stakeholders at both local and national level. CASWS is working hard to deliver a cost-effective service that genuinely meets the needs of our clients.
The financial results of the company for the year are set out in detail on pages 23 to 39. Total income in the year was £1,448,763 (2023/24 £1,545,866) and expenditure was £1,463,985 (2023/24: £1,034,467). There was a small deficit of £15,222 in the year (2023/24: surplus £511,399). At 31 March 2025 total reserves were £1,076,218 (2023/24: £1,091,440) of which £584,213 represented unrestricted funds (2023/4: £599,560). The statutory deficit is £15,222, however once prepayments of £43,157 from previous years are taken into account then the charity made an operating deficit of £58,379. Of this deficit £45,384 relates to on-off investments from designated funds made in the financial year, meaning that the underlying operating deficit was £12,995.
## **Principal funding sources**
The total income for the year of £1,448,763 represents a decrease of £97,103 compared to 2023/24. Income of £929,497(2023/24 £841,831) related to restricted project funds. The trustees extend their gratitude to Guildford Borough Council, Waverley Borough Council, Farnham, Godalming and Haslemere Town Councils, and Cranleigh Parish 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.
To meet these costs in full, CASWS is dependent upon the receipt of additional project-specific funding from other sources or donations in order to supplement local authority funding. The trustees also extend their gratitude to: Surrey County Council, Surrey Heartlands Health and Care Partnership, Guildford and Waverley Healthcare Alliance, The Money and Pensions Service, Macmillan Cancer Support, the Fountain Centre, SGN, Guildford Number Five Project, and National Citizens Advice. The trustees believe that at present the charity has sufficient resources to fulfil its charitable obligations. However, they appreciate there remains an unfulfilled need for the charity's services.
## **Designated funds**
The trustees regularly review the requirements for the development of the organisation. The designated funds are used where specific key areas of development expenditure have been identified. In 2024/5, funds were invested in the development and implementation of our Service Model, specifically upgrades to our information technology infrastructure. We continue to make progress on finding more suitable accommodation and in 2025 are relocating our Guildford operation to more cost suitable accommodation. Information on the movement in the designated funds is included in note 11 to the accounts. It is expected that these funds will be spent over the coming year.
## **Reserves policy**
CASWS is required to ensure that free monies are available each financial year to meet any reasonable, foreseeable contingency. The trustees have established a policy which is reviewed annually, whereby the
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Citizens Advice South West Surrey Annual Report and Accounts For the Year Ended 31 March 2025
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unrestricted funds not committed or invested in tangible fixed assets ('the free reserves') held by the charity should represent the equivalent of 5-6 months of general expenditure. In this year general less the This equates to approximately £586k to £704k (2024: £517k to £621k) based on 2025/26 budgeted expenses. 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 expenditure.
Total funds held at year end are £1,076,218 (2024: £1,091,440), comprising unrestricted reserves £584,213 (2024: £599,560), restricted reserves £432,989 (2024: £387,479) and designated reserves £59,017 (2024: £104,401). Unrestricted funds at the year end, as described above, are £584,213 (2024: £599,560). Free reserves at the year end, as described above, are £581,482, which means we fall just below our Reserves Policy range. However, we have £59,017 designated funds which could be made immediately available if needed. On this basis we have £640,449 funds available to us which sits well within our Reserves Policy range. 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.
## **Investments**
As required in its Articles of Association, paragraph 5.11, in furtherance of its objects, and for no other purposes, the company has the power to invest or deposit funds.
## **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 Act 1988.
## **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.
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Citizens Advice South West Surrey Annual Report and Accounts For the Year Ended 31 March 2025
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## **5. Future Plans**
When the objectives for 2024/25 we defined in last Business Plan, it included tasks that were expected to be undertaken in 2025-27, ie, it was recognised that the Objectives would not be completed in a single year. Therefore the 2 objectives from 2024/25 have been carried forward to 2025/26 albeit with new activities.
It was also recognised that following a number of years of change we needed to dedicate time and resource to supporting our staff and volunteers, therefore in 2025/26 an additional objective was agreed.
The objectives for 2025/26 and the activities required to deliver them are described below.
**Objective 1: Deliver a better service for clients with the resources we have**
**Continue to implement and develop our new CASWS service delivery model, putting this into practice to improve our services for clients and partners.**
**----- Start of picture text -----**
Activity We will know if we have succeeded if
Improve our Quality of Advice Improved our RAYG status to yellow for client
outcome
Continue to implement our Advice First Aid
programme
Made significant progress towards our service
delivery model
Continue to introduce simple and service wide
operational processes
Progress our work with partners on focusing on Supported other organisations to take the lead
who is best placed to deliver support in charitable support and food banks
Focused our resources on advice service
delivery, supporting client who need wider
support to access this
Implement our premises strategy with a focus We are responsible for the day-to-day
this year on Guildford, Farnham and Haslemere management of fewer premises
offices
Explore opportunities for technology (AI) to Identified an opportunity for technology to help
support quality of advice improve our efficiency and quality of advice
Develop key metrics for monitoring our service Understood the levels of service delivery we can
delivery achieve for the resources we have
**----- End of picture text -----**
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Citizens Advice South West Surrey Annual Report and Accounts For the Year Ended 31 March 2025
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## **Objective 2: Deliver a better experience for our staff and volunteers**
## **Continue to implement and develop our CASWS people vision, putting this into practice to improve our services for clients, volunteers, staff, and partners.**
**----- Start of picture text -----**
Activity We will know if we have succeeded if
Develop a People and Culture plan to deliver
our vision, and the operational culture that
underpins the new service model seeking to
ensure that staff and volunteers understand the
rationale behind any changes
Invest in resources to support our people
management and training Created a culture aligned with our fundamentals
and open to change
Support and develop our people managers
Review and develop our internal
communications
Develop key metrics for monitoring our staff
and volunteer experience
**----- End of picture text -----**
## **Objective 3: Improving our sustainability**
**Improve our leadership and culture, and shift to a path of long-term financial sustainability, managing our costs and diversifying our income.**
**----- Start of picture text -----**
Activity We will know if we have succeeded if
Implement a planned, selective effort to further Target £75k/£100k (TBD) funds raised in 2025/26,
diversify funding sources, prioritising most likely via smaller grants (£5-10k).
unrestricted or lightly restricted funds, while
avoiding inadvertently threatening existing
funding sources
Get the foundations and enablers in place to Foundational documents and ways of working
execute our funding strategy agreed and in place
Develop key metrics for monitoring our Have a new suite of financial reporting
finances and funding
Identify and appoint a new Chair of Trustees Have a new Chair inducted with a strong
understanding of our service and direction
**----- End of picture text -----**
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Citizens Advice South West Surrey Annual Report and Accounts For the Year Ended 31 March 2025
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|Improved the security of our technology
Have achieved cyber security accreditation|Improved the security of our technology
Have achieved cyber security accreditation|
|---|---|
|Be actively involved and aware of the impact of
the planned Unitary Authority changes, and
plan for sustainability post reorganisation.
Are seen as a key player with the new Unitary
Authority in our area, with a clear plan for how
we work with other LCA||
|Understand and prepare for the new Citizens
Advice support and membership agreement|Have a plan for the changes to Citizens Advice
membership|
The specific activities to achieve these objectives have been described in detailed workplans that are updated regularly by the management team and reviewed by the Board at their quarterly meetings.
The annual report was approved by the trustees of the charity on __________ and signed on its behalf by
Paul Jarrett Chair of Trustees
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Citizens Advice South West Surrey Annual Report and Accounts For the Year Ended 31 March 2025
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## **responsibilities**
The trustees and directors are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and regulations.
Company and charity law requires the trustees and directors to prepare financial statements for each financial year. Under that law, the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Company law requires that the 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:
- a) select suitable accounting policies and then apply them consistently;
- b) make judgements and estimates that are reasonable and prudent;
- c) state whether applicable accounting standards have been followed subject to any material departures disclosed and explored in the financial statements;
- d) 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 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;
- f) 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 website.
provided by section 415A of the Companies Act 2006.
Paul Jarrett Chair of Trustees
- 18 -
Citizens Advice South West Surrey Annual Report and Accounts For the Year Ended 31 March 2025
_______________________________________________________________________________________________________________________
## **Report**
## **CITIZENS ADVICE SOUTH WEST SURREY**
## **Opinion**
We have audited the financial statements of Citizens Advice South West Surrey (the 'charitable company') for the year ended 31 March 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, including Financial Reporting Standard 102 (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
- give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Companies Act 2006.
## **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 charitable company 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 charitable company'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.
- 19 -
Citizens Advice South West Surrey Annual Report and Accounts For the Year Ended 31 March 2025
_______________________________________________________________________________________________________________________
## **Other information**
The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.
Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.
## **Opinions on other matters prescribed by the Companies Act 2006**
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Report of the Trustees has been prepared in accordance with applicable legal requirements.
## **Matters on which we are required to report by exception**
In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.
We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:
- adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of trustees' remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit; or the trustees were not entitled to take advantage of the small exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Trustees.
## **Responsibilities of trustees**
- 20 -
Citizens Advice South West Surrey Annual Report and Accounts For the Year Ended 31 March 2025
_______________________________________________________________________________________________________________________
As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charitable company'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 charitable company or to cease operations, or have no realistic alternative but to do so.
## **Our responsibilities for the audit of the financial statements**
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue 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:
Discussions were held with, and enquiries made of, management and those charged with governance with a view to identifying those laws and regulations that could be expected to have a material impact on the financial statements. During the engagement team briefing, the outcomes of these discussions and enquiries were shared with the team, as well as consideration as to where and how fraud may occur in the entity.
Based on our discussions with the charity's management and the Trustees, we identified that the following laws and regulations are significant to the entity:
- Those laws and regulations considered to have a direct effect on the financial statements include UK financial reporting standards and Charity Law.
- Those laws and regulations for which non-compliance may be fundamental to the operating aspects of the charity and therefore may have a material effect on the financial statements include compliance with the charitable objectives, public benefit, safeguarding and health and safety legislation. These matters were discussed amongst the engagement team at the planning stage and the team remained alert to non-compliance throughout the audit.
- 21 -
Citizens Advice South West Surrey Annual Report and Accounts For the Year Ended 31 March 2025
_______________________________________________________________________________________________________________________
Audit procedures undertaken in response to the potential risks relating to irregularities (which include fraud and non-compliance with laws and regulations) comprised of: inquires of management and the Trustees as to whether the entity complies with such laws and regulations; enquiries with the same concerning any actual or potential litigation or claims; inspection of relevant legal correspondence; testing the appropriateness of journal entries; and the performance of analytical review to identify unexpected movements in account balances which may be indicative of fraud.
No instances of material non-compliance were identified. However, the likelihood of detecting irregularities, including fraud, is limited by the inherent difficulty in detecting irregularities, the effectiveness of the entity's controls and the nature, timing and extent of the audit procedures performed. Irregularities that result from fraud might be inherently more difficult to detect than irregularities from error. As explained above there is an unavoidable risk that material misstatements may not be detected, even though the audit has been planned and performed in accordance with ISAs (UK).
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 charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members 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 charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.
AM Skilton ACA Brewers, Chartered Accountants Unit 3, Birtley Courtyard, Bramley, Surrey, GU5 0LA Date:
- 22 -
Citizens Advice South West Surrey Annual Report and Accounts For the Year Ended 31 March 2025
_______________________________________________________________________________________________________________________
## **Statement of Financial Activities**
## **Incorporating the income and expenditure account current year**
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.
|||**2025**|**2025**|**2025**|**2025**|**2024**|
|---|---|---|---|---|---|---|
|||**Restricted**|**Designated**|**Unrestricted**|||
||**Notes**|**Funds**|**Funds**|**Funds**|**Total**|**Total**|
|||£|£|£|£|£|
|**INCOME FROM:**|||||||
|Donations and Legacies|3|-|-|9,665|9,665|334,309|
|Charitable activities|4|927,442|-|473,719|1,401,161|1,150,045|
|Investment gains|5|-|-|5,982|5,982|36,028|
|Other|5|2,055||29,901|31,956|25,484|
|**TOTAL INCOME**||929,497|-|519,266|1,448,763|1,545,866|
|**EXPENDITURE ON:**|||||||
|Charitable activities||915,368|45,384|503,233|1,463,985|1,034,467|
|**TOTAL EXPENDITURE**|6|915,368|45,384|503,233|1,463,985|1,034,467|
|**NET**
**(EXPENDITURE)/INCOME**||14,129|(45,384)|16,033|(15,222)|511,399|
|Transfer Between Funds||31,380|-|(31,380)|-|-|
|**NET MOVEMENT IN FUNDS**||45,509|(45,384)|(15,347)|(15,222)|511,399|
|Total Funds Brought
Forward||387,479|104,401|599,560|1,091,440|580,041|
|**TOTAL FUNDS CARRIED**
**FORWARD**||432,989|59,017|584,213|1,076,218|1,091,440|
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.
- 23 -
Citizens Advice South West Surrey Annual Report and Accounts For the Year Ended 31 March 2025
_______________________________________________________________________________________________________________________
## **STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT PRIOR YEAR**
|**2024**
**Restricted**
**Funds**
£
134,464
698,393
-
8,974
841,831
523,734
523,734
318,097
15,479|**2024**
**Designated**
**Funds**
£
-
-
-
-
54,310
54,310
(54,310)
-|**2024**
**Unrestricted**
**Funds**
£
199,845
451,652
36,028
16,510
704,035
456,423
456,423
247,613
(15,479)|**2024**
**Total**
£
334,309
1,150,045
36,028
25,484
1,545,866
1,034,467
-
1,034,467
511,399
-|**2023**
**Total**
£
9,680
707,669
-
4,919|
|---|---|---|---|---|
|||||722,268
709,294|
|||||-|
|||||709,294|
|||||12,974
-|
|||||12,974
567,067|
- 24 -
Citizens Advice South West Surrey Annual Report and Accounts For the Year Ended 31 March 2025
_______________________________________________________________________________________________________________________
|**STATEMENT OF CASH FLOWS**
**Net cash used in operating activities**
Net movement in funds for the reporting period
Adjustments for:
Depreciation Charges
Decrease/(increase) in debtors
(Decrease)/increase in creditors
**Net cash (used by)/provided by operating activities**
**Cash flows from investing activities**
Acquisition of investments on merger
Transfer of fixed assets
Unrealised investment gain
**Total net cash (used by)/provided by operating and investing**
**activities**
Cash and cash equivalents at the beginning of the year
**Total cash and cash equivalents at the end of the year**|**2025**
**£**
(15,222)
662
(9,196)
105,012
81,256
0
0
(5,982)
(5,982)
75,274
853,846
929,120|**2024**
**£**
511,399
600
(35,668)
(64,752)|
|---|---|---|
|||411,579
(225,857)
(3,185)
0|
|||(229,042)|
|||182,537
671,309|
|||853,846|
- 25 -
Citizens Advice South West Surrey Annual Report and Accounts For the Year Ended 31 March 2025
_______________________________________________________________________________________________________________________
## **BALANCE SHEET**
|**ALANCE SHEET**|||
|---|---|---|
|**Notes**
ED ASSETS
ngible fixed assets
7
RRENT ASSETS
vestments
8
btors
sh at bank
EDITORS: amounts falling due within one year
9
T CURRENT ASSETS
TAL NET ASSETS
NDS
restricted Income funds
11
signated funds
11
stricted Income funds
11
TAL CHARITY FUNDS
11|**2025**
**£**
2,731
231,839
82,664
929,120
1,243,623
-170,136
1,073,487
1,076,218
584,213
59,017
432,989
1,076,218
-|**2024**
**£**
3,393
225,857
73,468
853,846|
|||1,153,171
-65,123|
|||1,088,047|
|||1,091,440|
|||599,560
104,401
387,479|
|||1,091,440|
||||
For the year ended 31 March 2025, the members have required the charitable company to obtain an audit of its accounts in accordance with section 475 of the Companies Act 2006. At the last Annual General Meeting on 3/11/2024 the members required the company to obtain an audit in accordance with section 144 of the Charities Act 2011. The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts.
Approved by the board of trustees on and signed on its behalf by:
~~...............................~~ .......................................... P Jarrett Chair N Wren Treasurer
- 26 -
Citizens Advice South West Surrey Annual Report and Accounts For the Year Ended 31 March 2025
_______________________________________________________________________________________________________________________
## **NOTES TO THE FINANCIAL STATEMENTS**
## **1. LEGAL STATUS**
Citizens Advice South West Surrey is a charitable company limited by guarantee and has no share capital. The registered address is 36 Bridge Street, Godalming, GU7 1HP. 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 (FRS102) and the Companies Act 2006. The financial Statements are prepared in sterling which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
## **Preparation of the Accounts on a Going Concern Basis**
At the time of approving the financial statements, based on the projections for at least the next 12 months, the trustees have a reasonable expectation that the organisation has adequate resources 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 (i) the donor has imposed conditions which must be met before the charity has unconditional entitlement, or (ii) when the donor specifies that the grant or donation must only be used in future accounting periods.
## **Investments and Income**
Current asset investments are initially recognised at cost and subsequently measured at their fair value as at the Balance Sheet date. All gains and losses are taken to the SOFA as they arise. Interest has been accounted for on a receivable basis.
## **Expenditure**
Direct charitable expenditure comprises all expenditure directly 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 as shown in note 6a.
## **Financial Instruments**
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 Assets**
Fixed assets are included at cost and depreciation is provided to write off the cost less the estimated residual value of tangible fixed assets by equal instalments over their estimated useful lives as follows:
|Leasehold improvements|unexpired period of lease|
|---|---|
|Fixtures, fittings and furniture|5 years|
|Office equipment|4 years|
- 27 -
Citizens Advice South West Surrey Annual Report and Accounts For the Year Ended 31 March 2025
_______________________________________________________________________________________________________________________
Expenditure below £1,000 (2024: £1,000) on an individual asset is not capitalised and impairment reviews are considered annually.
## **Pension 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 £23,124.23 (2024: £20,060).
## **Fund Accounting**
Unrestricted funds can be used in accordance with the charitable objects at the discretion of the trustees. Designated funds are unrestricted funds which the trustees 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 company and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated 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 services and projects. Support costs are allocated in proportion to the direct charitable activity costs.
- 28 -
Citizens Advice South West Surrey Annual Report and Accounts For the Year Ended 31 March 2025
_______________________________________________________________________________________________________________________
## **3. DONATIONS AND LEGACIES**
|**3. DONATIONS AND LEGACIES**|||||
|---|---|---|---|---|
||**Restricted**|**Unrestricted**|**2025**|**2024**|
|**Donations and Legacies**|**£**|**£**|**£**|**£**|
|Donations and gifts|-|9,665|9,665|334,309|
||-|9,665|9,665|334,309|
|2024 donated goods and services included £319,339 of assets||that were donated to the charity from Citizens|||
|Advice Waverley.|||||
||**Restricted**|**Unrestricted**|**2025**|**2024**|
|**Donations and gifts**|£|£|£|£|
|Transfer of net assets from Citizens Advice
Waverley|-|-|-|319,339|
||-|-|-|319,339|
|**4. INCOME FROM CHARITABLE ACTIVITIES**|||||
||**Restricted**|**Unrestricted**|**2025**|**2024**|
||**£**|**£**|**£**|**£**|
|Generalist Advice|260|473,309|473,569|452,652|
|Cancer Support|132,055|-|132,055|135,443|
|Mental Health Support|68,000|-|68,000|68,000|
|Money Advice|344,332|-|344,332|194,044|
|Homelessness Prevention|123,000|-|123,000|213,000|
|Waverley Cost of Living|16,000|-|16,000|17,000|
|Surrey Adviceline|19,969|-|19,969|59,906|
|Advice First Aid|150,000|-|150,000|-|
|Other|73,826|410|74,236|-|
|Total income from charitable activities|927,442|473,719|1,401,161|1,140,045|
- 29 -
Citizens Advice South West Surrey Annual Report and Accounts For the Year Ended 31 March 2025
_______________________________________________________________________________________________________________________
## **5. OTHER INCOME**
|**5. OTHER INCOME**|||||||
|---|---|---|---|---|---|---|
|||**Restricted**|**Unrestricted**||**2025**|**2024**|
|||**£**||**£**|**£**|**£**|
|**Other income**||2,055|15,563||17,618|15,628|
|**Investment income**|||||||
|Bank interest received|||14,338||14,338|9,856|
|Investment gain||||5,982|5,982|36,028|
|||2,055|35,882||37,937|61,512|
|**6. ANALYSIS OF**|||||||
|**EXPENDITURE**|||||||
||||**Total**|||**Total**|
|**Charitable Activity**|**Restricted**|**Unrestricted**|**2025**|**Restricted**|**Unrestricted**|**2024**|
||**£**|**£**|**£**|**£**|**£**|**£**|
|General Advice|3,018|548,617|551,635|
6,911|456,318|463,229|
|Cancer Support|135,444||135,444|
129,596|-|129,596|
|Mental Health Support|68,167||68,167|
66,846|-|66,846|
|Money Advice|414,959||414,959|
156,810|-|156,810|
|Homelessness
Prevention|74,896||74,896|
67,072|-|67,072|
|Waverley Cost of Living|20,059||20,059|
21,413||21,413|
|Surrey Adviceline|46,821||46,821|
41,848||41,848|
|Godalming Project|19,701||19,701|
-||-|
|Advice First Aid|93,409||93,409|
-|-|-|
|Other|38,895|-|38,895|55,612|32,041|87,653|
||915,368|548,617|1,463,985|
546,108|488,359|1,034,467|
- 30 -
Citizens Advice South West Surrey Annual Report and Accounts For the Year Ended 31 March 2025
_______________________________________________________________________________________________________________________
## **6a ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITES - CURRENT YEAR**
|**Allocati**
**on***
**/Apport**
**ionmen**
**t****
**Basis**
**Direct costs**
Salaries
(including
temp staff)
Direct*
Staff &
volunteers
Direct*
Office costs
Direct*
Governance
costs
Direct*
Other Costs
Direct*
**Support**
**costs**
Salaries
(including
temp staff)
Staff &
Vol**
Staff &
volunteers
Staff &
Vol**
Office costs
Staff &
Vol**
Governance
costs
Staff &
Vol**
Other Costs
Staff &
Vol**|**General**
**Advice**
**Cancer**
**Support**
**Mental**
**Health**
**Support**
**Money**
**Advice**
**Homelessnes**
**s Prevention**
**Waverley**
**Cost of Living**
**Surrey**
**Adviceline**
**Godalming**
**Projects**
**Advice First**
**Aid**
**Other**
**202/25**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
121,906
85,291
36,782
86,985
45,775
12,055
29,007
-
15,778
13,219
446,798
17,845
1,876
2,435
2,635
583
-
269
-
66
24,579
50,287
184
104
203
106
65
17
-
19,701
-
43,845
64,225
-
-
-
-
-
-
-
-
-
-
-
10,600
-
-
171,951
-
-
-
-
65,200
-
247,751|
|---|---|
||150,535
87,270
39,419
261,678
46,423
12,072
29,276
19,701
81,043
81,643
809,060
206,597
23,741
13,248
82,605
13,469
4,613
8,305
-
5,893
2,562
361,033
8,228
1,005
572
3,248
607
192
402
-
226
105
14,585
46,266
5,662
3,472
19,804
3,102
1,205
2,446
-
1,243
669
83,869
4,584
786
376
5,028
475
134
308
-
232
69
11,993
87,100
16,797
11,081
42,596
10,820
1,844
6,083
-
4,771
2,172
183,445|
||352,774
48,174
28,748
153,281
28,473
7,987
17,545
-
12,365
5,577
654,925|
|Total expenditure on
charitable activities|503,310
135,444
68,167
414,959
74,896
20,059
46,821
19,701
93,409
87,220
1,463,985|
||**Direct**|**Support**|**2025**|**2024**|
|---|---|---|---|---|
||**Charitable**|**Activities**|**Total**|**Total**|
||**Activities**||||
|Expenditure on Charitable
Activities|**£**|**£**|**£**|**£**|
|General Advice|150,535|348,190|498,725|455,924|
|Cancer Support|87,270|47,387|134,658|128,953|
|Mental Health Support|39,419|28,372|67,791|66,501|
|Money Advice|261,678|148,253|409,931|155,814|
|Homelessness Prevention|46,423|27,998|74,421|66,755|
|Waverley Cost of Living|12,072|7,854|19,925|21,216|
|Surrey Adviceline|29,276|17,237|46,513|41,611|
|Godalming Projects|19,701|-|19,701|-|
||- 31 -||||
Citizens Advice South West Surrey Annual Report and Accounts For the Year Ended 31 March 2025
|_|___________________________________________________
Advice First Aid
Other
Total Expenditure on
Charitable Activities
Other
Governance Costs
TOTAL|____________________________
81,043
12,133
81,643
5,508|______|_________________________________
93,176
-
87,151
87,241
1,451,992
1,024,016
11,993
10,451
1,463,985
1,034,467|
|---|---|---|---|---|
|||809,060
642,932|||
||||||
||||||
||||||
||||||
## **NATURAL CLASSIFICATION OF RESOURCES EXPENDED**
|Staff
Premises
Telephone
Travel
Training
Other
Depreciation
IT
Partner Payments
TOTAL|**2025**
**2024**
**£**
**£**
807,831
757,507
193,006
128,715
6,026
6,791
6,961
9,157
6,395
15,799
133,571
70,288
662
600
72,382
45,610
237,151
-|
|---|---|
||1,463,985
1034,467|
## **GOVERNANCE COSTS**
|Strategic Management
AGM and Other Expenses
TOTAL|**2025**
**2024**
**£**
**£**
69
2,943
11,200
6,990
724
519|
|---|---|
||11,993
10,451|
- 32 -
Citizens Advice South West Surrey Annual Report and Accounts For the Year Ended 31 March 2025
_______________________________________________________________________________________________________________________
## **7. TANGIBLE FIXED ASSETS**
|**7. TANGIBLE FIXED ASSETS**||||
|---|---|---|---|
|Cost 1 April 2024
Additions
Disposals
Cost 31 March 2025
Depreciation 1 April 2024
Charge for the year
Disposals
Depreciation 31 March 2025
NBV as at 31 March 2025
NBV as at 31 March 2024|**Unrestricted**
**Funds**
**Office**
**Equipment**
**£**
86,152
-
-
86,152
85,330
447
-
85,778
374
822|**Unrestricted**
**Funds**
**Fixtures &**
**Fittings**
**£**
54,993
-
-
54,993
52,422
214
-
52,636
2,357
2,571|**Total**
**£**
141,145
-
-|
||||141,145|
||||137,752
662
-|
||||138,414|
||||2,731|
||||3,393|
- 33 -
Citizens Advice South West Surrey Annual Report and Accounts For the Year Ended 31 March 2025
_______________________________________________________________________________________________________________________
## **8. DEBTORS**
|**8. DEBTORS**|||
|---|---|---|
|Debtors
Prepayments
Other Debtors including accrued income
**9. CREDITORS**
Accruals
Other
Taxes and Social Security Costs|**2025**
**£**
68,402
7,193
7,070
82,664
**2025**
**£**
155,979
2,070
12,086
170,136|**2024**
**£**
54,867
5,786
12,815|
|||73,468|
|||**2024**
**£**
42,805
9,389
12,929|
|||65,123|
- 34 -
Citizens Advice South West Surrey Annual Report and Accounts For the Year Ended 31 March 2025
_______________________________________________________________________________________________________________________
## **10. INFORMATION REGARDING TRUSTEES, DIRECTORS AND EMPLOYEES**
No employee (2024:0) received remuneration in excess of £60,000. The average weekly number of employees paid by the organisation during the year was 34 (2024: 37), calculated on the basis of full-time equivalents this is 29 (2024:28). The total number of employees paid by the organisation was 41 (2024:53).
|Wages and Salaries
Social security costs
Pension costs|**2025**
**£**
734,874
49,832
23,124
807,831|**2024**
**£**
690,853
46,593
20,060|
|---|---|---|
|||757,507|
the organisation.
|**2025**
Pension Costs Allocation to Funds:
**£**
Unrestricted
9,728
Restricted
13,396
23,124
The key management personnel comprise the trustees, Chief Officer, Head of Service
Delivery and Head of Support Services. The total employee benefits of the key management
personnel were £144,460 (2024: £246,454).
None of the trustees/directors received any remuneration during the period for their
services to the Charity. However, trustees claimed a total of £0 (2024: £201) for
reimbursement of expenses incurred while performing services for the Charity.|**2024**
**£**
9,368
10,692
20,060
**SMT only**
**£**
144,460
**Trustee**
**Expenses**
**£**
0|
|---|---|
- 35 -
Citizens Advice South West Surrey Annual Report and Accounts For the Year Ended 31 March 2025
_______________________________________________________________________________________________________________________
## **11. MOVEMENT IN FUNDS**
|Restricted funds:
General Advice
Cancer Support
Mental Health Support
Money Advice: MaPS
Money Advice: HSF
Money Advice: Other
Homelessness Prevention
Waverley Cost of Living
Surrey Adviceline
Godalming Project
Advice First Aid
Other
**Restricted Funds**
**Designated Funds**
**Unrestricted Funds**
**TOTAL FUNDS**|**Balance**
**at**
**3/31/2024**
**£**
8,303
41,465
3,991
-
-
65,453
147,484
2,725
18,058
100,000
-
-
**387,479**
**104,401**
**599,560**
**1,091,440**|**Income**
**£**
2,315
132,055
68,000
56,332
288,000
-
123,000
16,000
19,969
-
150,000
73,826
**929,497**
**-**
**519,266**
**1,448,763**|**Expenditure**
**£**
3,018
135,444
68,167
61,169
290,665
63,125
74,896
20,059
46,821
19,701
93,409
38,895
**915,368**
**45,384**
**503,233**
**1,463,985**|**Transfer**
**£**
(260)
9,731
4,837
2,665
11,896
1,333
8,794
7,616
**31,380**
**-**
**-31,380**
**-**|**Balance at**
**3/31/2025**
**£**
7,340
47,808
3,824
-
-
2,328
207,484
-
-
80,299
56,591
27,314|
|---|---|---|---|---|---|
||||||**432,989**
**59,017**
**584,213**|
||||||**1,076,218**|
## **Restricted Funds: grants and donations given for specific purposes.**
Cancer Support: advice to cancer patients and their families funded by Macmillan Cancer Support and The Fountain Centre.
Mental Health Project: provision of advice to people with mental health problems funded by Surrey Heartlands CCG, Guildford and Waverley Integrated Care Partnership and the Community Foundation for Surrey. Money Advice: increased capacity funding to train a specialist debt adviser funded by MaPS and funding through the Household Support Fund.
Homelessness Prevention: support to people at risk of homelessness with debt, benefits and housing issues, funded by Guildford Borough Council.
Waverley Cost of Living: providing residents with the highest level of deprivation in Waverley the opportunity to improve they own life chances by bringing together partners to develop tools, community action and advice, funded by Waverley Borough Council.
Advice First Aid: providing training to key community partners to give support to residents through information and signposting, funded by Surrey County Council.
- 36 -
Citizens Advice South West Surrey Annual Report and Accounts For the Year Ended 31 March 2025
_______________________________________________________________________________________________________________________
## **Designated Funds**
The trustees reviewed the requirements for development of the organisation and identified the development and implementation of our new Service Model as critical work, including securing more suitable accommodation. The estimated cost of this work totalled £104,401. In the year to 31 March 2025 there was a total of £45,384 of expenditure on this project. It is expected that expenditure on the premises element of this work will continue in the following year.
## **Unrestricted Funds**
The core service income includes funding from Guildford and Waverley Borough Councils, Godalming Town Council, Farnham Town Council, Haslemere Town Council and Cranleigh Parish Council for the provision of a general advice service in Guildford and Waverley boroughs.
- 37 -
Citizens Advice South West Surrey Annual Report and Accounts For the Year Ended 31 March 2025
_______________________________________________________________________________________________________________________
## **12. ANALYSIS OF NET ASSETS BETWEEN FUNDS**
|Funds are represented
by:
Tangible fixed assets
Current assets
Current liabilities|**Unrestricted**
**Designated**
**Restricted**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
2,731
751,617
59,017
432,989
(170,136)
584,212
59,017
432,989|**2025**
**Total**
**£**
2,731
1,243,623
(170,136)
1,076,218|**2024**
**Total**
**£**
3,393
1,153,171
(65,123)|
|---|---|---|---|
||||1,091,440|
## **13. RELATED PARTY TRANSACTIONS**
There have been no related party transactions identified in accordance with FRS102.
## **14. 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:
|Within one year|**2025**
**2024**
**£**
**£**
46,547
46,600|
|---|---|
## **15. FINANCIAL INSTRUMENTS**
At the balance sheet date, the Charity held the following financial instruments:
||**2025**|**2024**|
|---|---|---|
||**£**|**£**|
|**Financial assets measured at amortised cost**|||
|Investments|231,839|225,857|
|Net Trade Debtors|68,402|54,867|
|Other Debtors|14,262|18,600|
|Cash at bank and in hand|929,120|853,846|
## **Financial liabilities at amortised cost**
- 38 -
Citizens Advice South West Surrey Annual Report and Accounts For the Year Ended 31 March 2025
_______________________________________________________________________________________________________________________
> Trade creditors - -
> Accruals 155,979 42,805 Other creditors - 4,288
## **Financial liabilities at fair value through income or expenditure**
Provisions - -
Income, expense, gains and losses in respect of these financial instruments were:
**----- Start of picture text -----**
2025 2024
£ £
Gains/ Gains/
Income Expense Income Expense
(losses) (losses)
Financial assets at amortised cost
Interest on cash balances 14,338 9,856
Investment gains 5,982 36,028
Financial liabilities at fair value
through Income or expenditure
**----- End of picture text -----**
- 39 -