REGISTERED COMPANY NUMBER: D4770945 (England •nd Wales) REGISTERED CHARITY NUMBER: 1099620 Report of the Trn8tee8 and UThwudltsd Flnancknl Statements for the Y¢8r Ended 31 M&r(h 202S for Cltlzens Advlce Mole Valky Bullimores LLP Chartered Accountartts Old Printers Yard 156 South Street Dorking RH4 2HF
Cltlzens Advice Mole Valley Contents of tbe Flnanelal Statements ror the Year Ended 31 March 2025 Page Report of tbe Truyt¢ I to 7 Imdepeffjdettt Emmlner's Report Statement of FlnaD¢tsl Aeltvl¢le$ BAl8nee Sheet Notes to the Flnan¢ll St8t¢m¢Dt$ 12 to 21 Detaikd Statement of FIDncl*l Aetlvities 22 to 23
Cltlzens Advlee Mole Valley Report of the Trustees for the Year Ended 31 March 2025 The trustees who we also directors of the charity for the purposes of the Companies Act 2006, present their report with th¢ ringncial statements of the charity for the year ended 31 March 2025. The trnstees have adopted th¢ provisions of Acthunting and Reporting by ChAritie%'. Statement of Recommended Prttctiee applicable io charities preparing their accounts ID 8ccordance with ihe Financial Rwrting Stsndard applicable in th¢ UK and R¢public of Ireland (FRS 102) (eff¢¢tive I January 2019). OBJECTIVES AND ACTIVITIES Objettives 8nd Alms for the Publle Bentllt The objectives of the charity are to provide free. impartial. cornprehensive, confidential and professional inforrnation, advice, and advocacy seryices lo those that live and work in Mole Valley. The aims and principle5 of the service are to provide the advice people need for the problemg they face. and to improve the policies and practices that affect people's lives. The trustees confirni that they have referred to the guidance ¢ontsin¢d in the Charity Commis5ion'8 general guidance on public benefit when reviewing the Trust's aims and objectives and in planning future activities. Citizens Advice Mole Valley (the charity) carri¢$ out the$¢ objtiveS by providing the advice service in the following w8y$'. by telephon¢ - by lett¢r and ¢mAil to personal caller5 on a dropin basis - by face to face appointment The charity provides fre¢. ¢onfidential and irnpartial advice to everybody regardless of ra¢¢. gender, sexuality or disability. STATEMENT OF INTERNAL CONTROL The charity'$ trustee board oversee5 the infomiation security of all personal infonnation ¢ha¢ is processed about our clients, staff, funders and Strategic partners. Citizen5 Advice Mole Valley holds joint responsibility for clieni data that is held in our case management system, with the national CitiZ¢ll5 Advic¢ s¢rvic¢. An infonnation a5suranc¢ management team exists to ensure the confidentiality, integrity and availability of all personal and Sensitive data is maintained to a level which is compliani with the requirements of the UK General Data Protection Regulation and Data Prot¢¢tion A¢1 2018. Pag¢ I
Citlien$ Advice Mole Vall¢y Report of the Trustees for the Year Ended 31 Mareh 21125 ACHIEVEMENTS AND PERFORMANCE Chable attivities The charity continues to provide a high standard of service to all clients and successfully maintains membership of the N&tional Association of Citizens Advice Bureaux INACAB). (lur offtces have disabled access to the waiting rooms and interview rooms. The tharity received £120,000 core funding from Mole Valley District Council being the second year of a 3-year fimding agre¢menL We moved into year 3 of a 5-year grant tothiling £355,260 from the National Lottery Community Fund. Grant uplift approva] of £35,526 was agreed bringing the total grant aTnount to £390,786. We spent the remaining £33.804 from Surrey County Coun¢il'5 No (Me Left behind initiative. We received £38,(M)O from Surtey County Council which awarded gTants frorn the Household Support Fund io all lo¢al Citizens Advice offices in Surrey. This wt provided 8dvi¢¢ and support io all those who live and work in Mole Valley. A further £10,100 was ¥41so awarded from the SCC Household Support Fund to provid¢ telephone advice, including financial cApability assessments and benefits ¢h¢¢ks if 4ppropriai¢. Mole Valley District Council awarded ant fiJnding of £10,000 from the UK Shared Prosperity Fund for recruitment and training costs. £6,250 of this was spent in 2024-25. We re¢eiv¢d a fijrther £1,948 from Citizens Advice third paty funding lo enable our participation in a Surrey Adviceline service. The remaining award from 2023-24 together with the new amount of fundin8 of £1,948 meani £20,182 was spen¢ in 2024-25 Grants were also received from: Alok A8anval who generou51y donated his time and expertise in the provision of IT support services. Dorking Foodbank, Churche5 Together in DoTkin8k Leatherhead Lions and Leatherhead United Charities also provided fund5 to assist clients directly. Abinger Medi¢val Fair, BkhaM Afternoon Bridge Club. as well as general donations from the public and our clients. The misi¢¢s wish to thank all our funders for their 5UPPOrt. Sourcing new ond additional fimding streams to ensure the long-teTm 5U51ainability of the charity remains a priority- Are&5 of advice covered by the charity include welfare benefits, money advice, emploJTnent, housing, personal relationships and ¢on5umer issues. Welfare benefits, debt And housing remained the leading aTeas of enquiry during the period. The charity uses IT based case recording and reporting 5ySt¢ms and web-based inforn)ation systems to help deliv¢r these rvices. In the year 2024-25 the charity dealt with 13,899 i55u¢s rnised by 3,440 clients, an increase over the previous y¢8r. Our clients contacted the charity by telephone, emails, letter and by in person visits to our oifices and outreach. The service i5 provided by our staff including around 44 voluntr¢rs who are re¢ruited locally and thoroughly trained to provide qualiry assured advi¢¢ with an estimat¢d value of volunteering of £334,627. The trust¢es would like to offer sin¢er¢ thanks io all memb¢rs of th¢ rharitys staff and Yolunteers for their continued support and commitment to the ¢harity'y Work enabling li to deliver Such a high-quality advi¢e service to cli¢nls. Page 2
Cltlzens Advlee Mole Valley Report of the Trusttts for the Y¢4r End¢d 31 M#reh 2025 FINANCIAL REVIEW Finoncial positio Incoming r¢sowces in the year 2024-25 were £332,179 (2023-24 £291,719). A Surplus of £34,176 arose in the current year, cornpared with a Surplus of £10,434 in 2023-24. As ut 31 Mar¢h 2025, total reserves were £222,487 of which £1 10,O(MJ were designated fimd5, leaving generni funds of £112,487. Prlncipal fullding sources The tnjstees extend thanks io Mole Valley District Council for their continued support; for their generous grant to support core funding across a 3.year period (£120.000 each year for the period 2023.2026),. and for the provision of rent.free accommodation and suppon s¢rvices for ihe Dorking 5ervi¢e. Thonks also io other grant nderS who this year provided a total of £182,964 project fimding. In addition,donationg. interest. funilraising and related activities raised a further £26,515. Citizen5 Advice Mole Valley did not have any botTowings outstandin& either during the financial year or at the balance sheet da¢e. Reserves poliey Citizens Advic¢ Mole Valley is dependeni on Mole Valley Distri¢1 Council (MVDC) for the provision of the bulk of fundin8 for core operating expenses. The charity a150 Teceives income from project grants that contributes significantly toward8 operating expenses as well as from minor grants and donaiions. The trustees recognise that the charity 15 largely dependent upon the grdnt from MVDC and ihat this presents a particular risk to the charity's ongoing 0ra¢10 were MVDC forced to cui significantly or t¢mift4te the annual grant. As such. the trustees ¢ontinue to explore initiatives to bring income and expendibjre into line each year. The trustees hav¢ ¢arried out a ¢horough revi¢w of the D¢$ignated Fund reserves and de(ern]ined that the amount required at 31 March 2025 to be £110,000 12024.. £110,000) should funding be un¢xpe¢tedly wiihdrawn and lh¢ charity needs to be wound up. This reflects primarily outstanding contractual lease obligations on the Leatherhead offi¢e and operating and Staff ¢osts during any wtnd-up period. GolDg concern The trustees have noi identified any signiflcant mAÈeri&l uneertairtty whieh would cast doubt about the ability of the charity to continue as a going concern. subject to continuing receipt of the core an1. and adapting services to Changes in fijnding. FUTURE PLANS The trustees have in place a Strategic Business Plan coverin8 the period 2025-2027. Our straiegic priorities aim to ensure ontinuation of adequate funding and that the ¢hority ¢ontinu¢8 to provide services to meet the need5 of the local community (both residential and bu5in¢58). particularly the most vuln¢rabl¢, and that resources are used etTiciently and to best cffeet for that purpose. STRUCTURE, GOVERNANCE AND MANAGEMENT Goyernlng docment Citizens Advi¢e Mole Valley is a registered charity and ¢ompany limited by llrantee, incorporoted on 20 May 2003. The m8ximLun liability of each member is limited to one pound. The activities of the charity are governed by its Memorandum and Articles of Association. Pag¢ 3
Citizens Advice Mole V¥ll¢y Report of the Trnsteos for tbe Year Endtd 31 March 2025 srRUcruRE. COVERNANCE AND MANAGEMENT REcfuilmeDt and appointment of rtew trustee5 TrUSt¢es. who are also directors of the cotnpany, Are appointed in accordaTLce with procedures set out in the charitys Articles, being individuals from the local community able and willing to assist the charity in furthering its objwts, in particular the maintenance of the charity as a centre to provide a free, confidential, independent and impartial servi¢e. infomation and counsel. Trujtee Induetlon Trustees are given appropriaie induction training to enable th¢m to assume their Corporate responsibility and to contribute to the strdtegic direction of the charity- Orgallisatlonal Structure A local Citizens Advice ha$ been providing advice artd support to p¢opl¢ of th¢ mixed urbwvrwal area covering North and Mid Surrey including Dorking and Leatherhead, called Mole Valley, for 86 years since 1939. In its current fom, Citizens Advi¢¢ Mole Valley hos been operating for 22 years, rVIng th¢ p¢opl¢ of Leatherhead, t)orking and the surrounding areas. It Is an independen¢ voluntary Organisation offering a service Ihai LS available by visiiing in p¢rson or by ielephone. email or letter. The charity also partiCipaS in a Surrey Adviceline where local Citizens Advi¢e charities pool resources to field telephone enquiri¢$ more effi¢iently. The ¢blty 15 Staffed Predominantly by volunteers who 8ive their time freely ond are committed, not only to the provision of the service to the public, but Also io a rigorou5 %h¢dule of training to keep up to date with a ¢onsiantly changing legislative and regulotory environment. The small team of paid staff manages and athnini5ters the charity on a (tsy-tÉ>day basis and ensures thal a high-qualily service is provided. The members of the voluntary Board of Tnte¢S are directors of the company and govem the orgaDisation, making overall policy and defining future straiegy. They also monitor the work of the charity's management team. A register of members, interests is maintained and reviewed quarterly to ensu there is no potential ¢onfli¢l of interest. The charity considers that the wider impact of gdvi¢e is just as important. What is achieved as a result of solving problems and providing support, and maximising inwm¢ foT cli¢nts, helps prevent more costly inietveniion, &8 well as h¢lping to Tedu¢e financial difficulty, prornote inclusion and provide a benefit to the wider economy. Th¢ charity believes that if problems are left un501ved, there is an impact on the wider community. Working to solve such issues creates considerable value to society. Citizens Advice facilitates an HM Treasury approved model to evidence the charitys added value. For every £1 invested in the service in 2024-25 the charity generdted.. £ 5.04 in savings to government and public services- fiscal bertefits £33.76 in wider economic and ¢tal benefits- public value £19.08 in fin¥n¢io1 value ¢0 ¢li¢n¢$ h¢lp¢d- specific outcomes to individuals All clients are invited to provide feedback on th¢ service they have received. Feedback across all advice channels ¢vid¢nces high levels of client satisfaction with 800/0 of clients agreeing it was easy to access the s¢rvic¢' 8/Tr of clients felt they were supported in finding a way fonvard. 739/• of ¢lients felt their issue was resolved following advice- and 9¢Y/o of clients would rKomm¢nd th¢ smi¢¢. Page 4
Citiz¢n3 Advlc¢ Mole Valley Report ol the Trnsttts for the Year Ended 31 Mareh 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Related partie5 CitizeDS Advice Mole Valley is a member of Citizens Advice, the operdting name of the National Association of Citizens Advice Bureaux, which operates a framework for slandards of advice and casework management as well monitoring progr¢5s on a regular basis against those standards. However. the actual day-tfrday operating procedures are determined locally within the requirements of the tydtional membership requirements. The charity also w0S c105ely with many other local charitie5 and advi50ry 5eryi¢e$ on behalf of its clients. Citiz¢ns Advic¢ Mol¢ Valley 1$ also art activ¢ participant in working ¢o-operatively with other local Citizeng Advice in Surrey. Th¢ trustee5 reco15¢ and supwrt the beneficial aspects of collabor8tiv¢ working with other local Citizens Advice m¢mbers. Rlsk management The trustees conducted a review of ihe major risks to which the charity is exposed in the period. Syst¢Tns are in place to mitigate those risks, including the fjnancial reserve5 policy. Internal risks are rninimised by the implementation of procedures detailed in the Office Manual for authorisation of all transactions and projects, and to ensure consistent quality of delivery for all operational aspect5 of the charitable company. These procedures are periodically reviewed to ¢nsur¢ that they still meet the charity's needs. REFERENCE AND ADMINISTRATIVE DETAILS Reglstered Company number 04770945 (England And Wales) Registered Charlty number 1099626 Re8lsttred offlfe Lyons Court Dorking SUJTey RH4 IAB Page 5
citin$ Advict Mole Valley Report of the Trustees for the Year Ended 31 M#r¢h 2025 TrU$ttty First appointed 28 September 2009 21 March 2022 28 February 2017 26 October 2017 20 July 2020 15 November 2021 25 July 2023 01 April 2024 01 October 2024 18 February 2025 Next >year anniversary 29 September 2027 Mr Alok AgaThYal ts Sarah Marsh Mr Steven Charles Phillips Mr TllOthy Richard Prideaux Ms Janice Persad Ms Christine Mary Dixon Ms K&harine SaTa]is Ms Elriabeth Barrett Ms Kn'stina Kenworthy Ms Nieola Reid 28 Febnwy 2026 Stood down 25 MaJch 2025 20 July 2026 25 July 2026 01 April 2027 03 September 2027 18 February 2028 Retlrement of Trn5tees There WAS one reSIat10n of a trus*e in the year 2024-25, Mr Timothy Prideoux. With his resignation he Also stood do a5 Chair 25 Marth 2023. Truslee Stat115 Ms Kristina Kenworthy and Ms Nicola Reid joined the tNstee board in the year 2024-25. Mr Alok Agarwal and Ms Christine Dixon IWJ their tem]s of office renewed at the AGM in November 2024. Ms Sarah Marsh and Ms C'hristine Dixon stood down as trustee$ on 6 MAY 2025. Altsort Boyd vrfas appointed as a trnstee on 16 April 2025 and resigned on 21 July 2025. CEO: Alison Boyd Ind¢p¢ndent Exarnlner Mr Patri¢k Casey BullimoTes LLP Chartered Accountants Old Printers Yard 156 South Street Dorking Surrey RH4 2HF Banke HSBC 54 High Street Epsom Sutrey KT19 8DS EVENTS SINCE THE END OF THE YEAR Infomiation relating to evenLy sio¢e the end of the Ye is given in the noies to the fin8ncia] statements. Page 6
Citizens Adrfce Mole Valley Report ofthe Trusts for the Year Ended 31 March 2025 This report hos been prepared in awdon¢e with the special provisions of Part 15 of the Companies Act 2(M)6 relating to small companies. i( IOL Approyed by order of the board of tswtees on............... ...... ..................... and Signed on its behalf by: Mr Steven Cbarle8 Phillips- Thlgtee Page 7
Independent Examlt)er'$ Report to the Trustees of CitTieiis Advice Mole Valley Indeptndent tx#rniner's report to the trustees of Cltizen8 Adviee Mole Valley ('tht Company.) I repon to the charity tntee3 on my examimalion of th¢ accounts of the Company for the year ¢nded 31 Mareh 2025. Responsibilities and b¥sii ofr¢port As the Charity'5 trustees of the Company (and also its directors for the purposes of Company law) you are rc5POrtsible for the preparation of the accounts in accordance with the Tequirements of the Companies Act 2006 {'the 2006 Act). Having s&tisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your chtty'S accounts as carried out under Section 145 of the Chariti¢s Act 2011 (the 2011 ACÉ,). In carryin8 out my examination I have followed the Dire¢tions given by the Charity Commission under Section 145(5) (b) of the 2011 A¢1. Independenl ex8rniTher's statement Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can Confirni that I qualified to undertake the examination because l am a m¢rnber of the Institute of Chartered Accountsnts in Ireland, which is one of the listed bodies. have completed my examination. I confirni that no matters hav¢ come to my arteniion in connection with th¢ examinution giving me cause to believe.. a¢eouiitiiig re¢oi'ds w¢i'¢ iiot k¢pL in respeci ofih¢ Company #s r¥4ULrd by s(1(n 386 tsf th¢ 2006 A¢i' or thc Accounts do not accord with those re¢ords,' or the account5 do not eomply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a tn and fair view which is not a matter considered as part of an independent examination. OT the accounts have not been prepared in accordance with the methods and principles of the Ststement of Recommended Practice for accouniing and reporting by charities {applicable to charilies prcparin8 their accounts in accordance with the Financial Reportin8 Standard applicable in the UK and Rrpublic of Ireland (FRS 102)). I have no concerns and have come atros$ no other matters in connection with the exarnination to which attention should be drawn in this report in order to enable a proper understanding of the a¢¢ount$ to be rea¢hed. P&C• Mr Patrick CeY Bullimores LLP Chartered Accountants Old Printers Yard 156 South Str¢¢t DoTking Surrey RH4 2HF Page 8
Citi2¢ns Advie¢ Mole Valley ststement of Financial Aetivities UncorpDratlrtg Ineomt and Expenditure Aceount) ror the Year Ended 31 M8reh 2025 31.3.25 Totsl fijnds 31.3.24 Total fimds Unr¢strirted fi)nds Restricted fund5 Notes INCOME AND ENDOWMENTS FROM Donations and ]egLeS 18,380 18,380 15,894 Ch8rlthble 4¢tlvltles General Advice Nalional Lottery Community Fund Sutton and Eas¢ Surrey Water Surrey County Cowicil SuTr¢y Adviceline Citizens Advicc UK Shared Prosperity Fund Swr¢y Counry C04m¢il Hous¢hold Support Fund 122,699 122,699 74,628 122,553 72,028 8,695 37,500 10,992 15.0(K) 74.628 33,804 20.182 33,804 20,182 6.250 48,100 6,250 48,100 Inv¢$tmenl income 8.136 8,536 9,057 TotAI 149,215 182,964 332,179 291,719 EXPENDITURE ON Chgrltable getlvltles General Advice National Lottery Community Fund Sullon and E8St Surrey Water Swrey County Council Surrey Adviceline Citizens Advice UK Shared Pmsperity Fund Sunry County Council Hougehold Support Fund 115.039 115,039 74,628 137.070 72.028 8.695 37.500 10,992 15,(K)O 74.628 33.804 20.182 33,804 20.182 6.250 48,100 6.250 48,100 Totsl 115,039 182,964 298,003 281,285 NET INCOME 34,176 34,176 10,434 RECONCILIATION OF FUNDS Total fijnds brought forword 188,311 188.311 177.877 TOTAL FUNDS CARRIED FORWARD 222.487 222.487 188,311 The no¢¢s forni part of these finan¢ial statements Page 9
Citizens Advlce Mole Valley Bal#n¢t Sheet 31 March 2025 31.3.25 Total fimds 31.3.24 Total fijnds Unrestri¢t¢d fimds Regtri¢t¢d fimds Notes CURRENT ASSETS Debtors Cash ai bank and in hand 12 4.250 237202 4,250 237,202 4,250 247.215 241,452 241.452 251.465 CREDITORS Amounts falling due within one yellr 13 (18.965) (18.965) (63,154) NET CURRENT ASSETS 222.487 222,487 188.311 TOTAL ASSETS LESS CURRENT LIABILITIES 222,487 222,487 188,31 NET ASSETS 222,487 222,487 188,311 FUi¥DS Unrestricted fund5: General fund D¢signa¢ed Fund 15 112,487 110.000 78,311 110,000 222,487 188,311 TOTAL FUNDS 222,487 188.311 Th¢ charitable eompgny is entiiled to exemption frorn audit under Section 477 of the Companies Aei 2006 for the year ended 31 March 2025. The members have not required the company to obtain an audit of it5 financial stat¢m¢n¢$ for the year ended 31 March 2025 in accordance with Section 476 of the CompleS Act 2006. The (ntst¢¢s a¢knowl¢dg¢ Ihcir r¢sponsibilities for (a) ensuTing that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and preparing financial statements which give a Irue and fair view of the state of affair5 of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requir¢m¢nts of Sections 394 and 395 and which otherwise ¢omply with the requirement$ of the Companies Act 2(K16 relating to financial Statements, so far as applicable to the charitable company. Ib) The notes form part of these fitwicial statements Page 10 continued...
Ci¢iyns Advlc¢ Mole Valley Balanee Sheet- continufd 31 Marth 202S These fuclaI statements have been prepared in accordance with the provisions applicable to charitable companies subject to th¢ small companies regime. The fmancial statements wete approved by the Board of Tntee$ and authorised for issue on and were signed on its behalf by.. 202S Mr Steven Charles Phillips- Tntee Ms Kristina Louise Kenworthy stee The notes form part of th¢ r]nancial s¢arnents Pagell
Citizens Advlee Mole Valley Note$ to the Financial Statements for the Year Ended 31 March 21125 STATUTORY INFORMATION The Company is lÉmited by guaranttt, registered in England and Wales and also a registered charity. The Charitable Company's registered numbers and registered office address can be found on page 4 in the administrdtive details of the Trustecs report. ACCOUNTING POLICIES Basls of prep8rlng the nnanclal st8t¢methts The fmancial staiement8 of the ¢haritable company, which is a public benefit entity under FRS 102, bave been prepared in accordance wilh the Charities SORP (FRS 102) 'A¢counting and Reporting by Charities.. Statement of Recommended Practice applicable io ¢harili¢s preparing their accounts in a¢¢ordance with the Financial Reporting Sthndard appli¢abl¢ in the UK and Republic of Ireland {FRS 102) (effectiye l January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard appli¢abl¢ in the UK and Republic of Ireland, and the Companies Act 2006. The financiBI stai¢ments hav¢ b¢¢n pr¢pared under the hi5tori¢al cost ¢onventiiJn. Golng concern Oiher than reliance on ¢or¢ funding, as mentioned in the Trustee5 report, there are rto material un¢ertainties about the Conipany's ability to ¢oiilinu¢. The Iruslees have no( ideniified any si¥nifJ¢anl mttt¢rial unL¢rtsinly which would cast doubt about the ability of the charity to continue os a going concern, subject io continuing receipt of the ¢ore granL and adapting services to changes in fvrtdirtg. Flnanclg41 reportlng standard 102- redy¢ed di$¢losyre exemptlorts Thc chxriiabl¢ Company has taken advantage of the following disc105ure exemption in preparing these finan¢ial statements. &5 pernlilled by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland,: the requirements of Section 7 Statement of C&8h Flow8. In¢ome All incoming resources are included in the Sthtement of Financial Activities when the charity is legally entitled to the incorne and the amount can be qu8niified. Donation5 and fiujdraising 8r¢ reeognised in the aeeounts on receipt. No amounts are included in ihe a¢¢ounts for the services donated by volunteers. IT support services donated during the year by a trustee are in¢luded in donolions reeeiyed and expensed in IT support. Grants have been recognised in the a¢¢ounts in th¢ period in which ihey are re¢eivabl¢ and ar¢ r¢tle¢ted in restricted or unre$tri¢ied funds d¢p¢ndin8 on the conditions attached to them. Expendilur¢ All expenditure 15 acwunted for on an accruals basis and h&$ been classified under headings that aggregate all costs relating to the category. Where cogts cannot be directly altributed to particular hcadin8S. they have been allocated to activities on a basis ¢Oll5LStent with use of resource5. Management and administration costs are those incutTed in Connection with the administration of the charity and Compliance with constitutional and statutory requirements. Governance costs Governance costs comprise all costs involving the public ac¢ountability of Che ctwity and ILS compliance with regulation and good practice. These costs include costs related to Independent Examination and legal fees. Allo¢ation #vd 4pportionment of costs Ovethead and 5UPPOrt Costs have been allocated between charitsble activities on a time basis and are onalysed in Notes 7 and 8. Page 12 continued...
Citlzens Advice Mole Valley Notes to the Fin411ti81 Sts¢¢ments- eontlnued for the Year Ended 31 M8reh 2025 ACCOUNTING POLICIES- ¢ontinu¢d Taxatio The Company is a registered charity and is exempt frojn United Kingdom income and corrK)ration Oth it5 charitsble activities. No tradin8 activities are undertaken by the Company. Fund aecounllThg The general fijnd is an unrestricted fimd which is available for use at the di5cre¢ion of the Thjstees in furtherance of the g¢Deral objectiV¢5 of the ¢harity and which has not been designated for other purposes. DeSIatrd funds ¢omprise unrestricied fi4$ that have been set aside by the Tte¢S for particular purposes. Restricted funds are ndS which are lo be used in accordance with speclfic restriuions imposed by donors or which have been rais¢d by the ch8rity for particular purp08e8. PenJloTr costs and other post-rttirement benefits The charitable company operates a defthed contribution pension scheme. Contributions payable to the charitablo company's pension scheme arc Charged to the Statement of Financtal Activities in the period to which they relate. DoDAted s¢ryl¢es The offices at Dorkin8 are provided by Mole Valley Distri¢t Council at a Feppercorn rent until Odober 2026. DONATIONS AND LEGACIES 31.3.25 Total 31.3.24 Total Unrestricted fiu]ds Restricted fjJnds Donglions Gift ¥4id 17,162 1,218 17.162 1,218 15.894 18.380 18,380 13,894 INVESTMENT INCOME 31.3.25 Totsl fimds 31.3.24 Total fimds Unr¢stri¢ted fimds Restricted fid5 Depostt account interest 8,136 8.136 9.057 Page 13 continued...
CitizeDg Advi¢¢ Mol¢ Valley Notu to the Flnncial Ststements- Continued for the Year Ended 31 March 2025 INCOME FROM CHARtTABLE AcrivrriES 31.3.25 31.3.24 Activity General Advice National Lott¢ry Community Fund Sutton and East Surrey Wer Surrey County Council Surrey Adviceline Ci¢iz¢n5 Advice UK Shared Prosperity Fund Surrey County Council Household Support Fund Grant5 Grants Grants Grants Grants Grants fjr8nts 122,699 74,628 122,553 72,028 8,695 37,500 10,992 15,000 33.804 20.182 6250 Grants 48,100 305,663 266,768 Grants received, included in Genernl Advi¢¢ above. are 88 follow8: 31.03.25 31.03.24 Mole Valley District Council Other 120,000 2,699 120,000 2,553 Total General Advi¢e 122.699 122.553 CHARITABLE ACTIVITIES COSTS Support ¢OSls (s¢¢ note 7) Direct Costs Totals General Advice National Lottery Community Fund Surrey County Council Surrey Adviceline UK Shared Prosperity Fund Surrey County Council Household Support Fund 146,149 50,690 13,028 11,469 131,110) 23,938 20,776 8,713 6.250 115,039 74,628 33,804 20,182 6,250 2,974 45,126 48,100 224.310 73,693 298,003 Page 14 coniinued...
Clttr*tts Advlee Mole Valley Notes to the FlnaDclal StatemeDts- eontinued foy tb¢ Year Ended 31 MAreh 2025 SUPPORT COSTS Expenses cross charged Govelnance Costs Management Totsl General Advice National Lottery Community Fund Surrey County Council Fund Surrey Adviceline UK Share Prosperity Fund Surrey County Coun¢il Household Support Fund 60.334 3,015 (101,788) 20,923 20,776 8,713 6250 10.344 (31,110) 23,938 20,776 8,713 6,250 45.126 45,126 63.349 10,344 73,693 NET INCOMEI(EXPENDITURE) N¢t in¢omel(¢xpenditur¢) is mted after ¢har8ingl(crediling).' 31.3.25 31.3.24 Independent examiners fee Accounloney and payroll setvices paid to the indep¢nd¢nl examin¢r R¢T)th11¢&s¢ payments 3,546 2.282 17,000 3,820 1,880 17,000 TRUSTEES, REMUNERATION AND BENEFITS None of the ttuitees received any remuneration or benefits during either the current or the pr¢vious year. Trustees expenses No trustees, expenses were paid to a trlee during the year 10 31 Mawh 2025. io. STAFF COSTS 31.325 31.3.24 Wages and larI¢S Social security costs Other pension costs 2(M,655 8,743 3.391 184,896 8,398 2,934 216,789 196,228 Page 15 ontinu¢d.-.
CltlzeDg Advlee Mole Valley Notes to the Financial StatsmentS- Colitlnued for the Year Ended 31 March 2025 io. STAFF COSTS- cotinued The average monthly number of employees during the year w&% ls follows.. 31.3.25 32 31.3.24 38 Advisors (voluntary) Administrative Staff (voluntary) Trustees (voluntary) Siaff (paid) 12 14 56 No employees received emoluments in exce55 of £60,000. Most individuals worked part lime, the thll time equivalenl of paid and volunteer staff in 2024.25 13 aff 12023-24.. 15 staft) COMPA114TIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted funds Rcstri¢led fimds Total ds INCOME AND ENDOWMENTS FROM Donations and lega¢i¢s 15,894 15,894 Ch&rlt*bl¢ Actlvlll General Advice National Lottery Community Fund Sucton and East Surrey Water Surrey County Council SutTey Adviceline Citizetjs Advice 122,553 122,553 72,028 8,695 37.500 10,992 15,000 72,028 8,695 37,500 10,992 15,000 Invesknent income 9,057 9.057 Total 147.504 144,215 291.719 EXPENDITURE ON Ch8rit&bl¢ 4¢tiviti¢$ General Advice National Lottery Community Fund Sutton and East Surrey Water Surrey County Council Surrey Adviceline Citizens Advice 137.070 137,070 72.028 8,695 37.500 10,992 15,0(M) 72,028 8.695 37,500 10,992 15.000 Total 137,070 144,215 281,285 NET INCOME 10,434 10.434 Pag¢ 16 ontinued...
Citizens Advice Mole Valley Notes to the Financial Statements- coDtinued for the Year Ended JI Mareh 2025 ii. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- eontinued Unrestricted Restricted fimds funds Total RECONCILIATION OF FUNDS Total fimds brough¢ forward 177,877 177,877 TOTAL FUNDS CARRIED FORWARD 188,311 188.311 12. DEBTORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Prepaymeni$ and accrued inwrne 4,250 4,250 13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Trade creditors Social security and other t&xe& Other CT¢ditor5 Accrned expenses Grants received in advon¢e 615 3,680 3,042 7,878 3.750 3,469 763 4,384 54.538 18.965 63,154 Grants received irt advaD¢e include.. Part of an annual 8rant from Mole Valley Distri¢1 Council iothllin8 £3,750 that will be used in 2025-26. 14. LEASING AGREEMENTS Minimum lease pa)Thents under non-cancellable operating leases fall due as follows: 31.3.25 31.3.24 Within one year Between on¢ and five years 19,376 5.940 19,376 8.316 25.316 27,692 Page 17 ¢ontinu¢d...
Cltlzens Advlee Mole Valley Notes to the FlnanelAI Ststements- continued for the Year Ended 31 Mllreh 2025 Is. MOVEMENT IN FUNDS Net movemeni in fiu)ds At 31.3.25 At 1.4.24 UDre5tricted funds General fund Desiwited Fund 78,311 110.000 34,176 112,487 110,000 188,311 34.176 222,487 TOTAL FUNDS 188,311 34,176 222,487 Net movement in funds, included in the above are as follows.. Incoming resources ResouTces expended Movement in fimds Unrutricttd fvndg General nd 149,215 {115,039) 34,176 Reitrleted funds Natiotwl Lonery Community Fund Surr¢y County Coun¢il Surrey Adviceline UK Shared Prosperity Fund Surrey County Council Household Support Fund 74,628 33,804 20,182 6,250 (74,628) (33,804) (20,182) (6250) 48.100 (48,100) 182,964 (182,964) TOTAL FUNDS 332,179 (298,003) 34,176 Cornparatlves for movement In fundj Net movement in funds Tr4n$ferg between fimds At 31.3.24 At 1.4.23 Unrestrlrt¢d fundi General fund Designated Fund 76,377 101,500 10,434 18,500) 8,500 78,311 110.000 177,877 10,434 188.311 TOTAL FUNDS 177,877 10,434 188,311 Page 18 ontinu¢d...
Citizens Advlee Mole Valley Notes to tbe FlnanelAI Statements- continued for the Year Ended 31 Mareh 2025 l5. MOVEMENT IN FUNDS- eontinued Comparative n¢t movement in fimd& included in the above ar¢ as follow5". Incoming resources Resources exnded Movement in fijnds UTrrestricted funds General fid 147.504 (137,070) 10.434 Restrlcted funds National Lottery Community Fund Sutton and East Surr¢y Water Surrey County Council Citiz¢n5 AdYi¢e Surrey Advic¢line 72,028 8,695 37,500 15,000 10,992 (72,028) 18,695) (37,51)0) 115,000) (10,992) 144,215 (144,215) TOTAL FUNDS 291.719 {281,285) 10,434 A current year 12 months and prior year 12 months cornbined posilion is &s follows.. Net movement in fimd9 Transfers At 31.3.25 At 1.4.23 fimds Unrutrlcted funds General fund Des1)ated Fund 76,377 101,500 44,610 (8.500) 8.500 112,487 I i 0,000 177,877 44,610 222.487 TOTAL FUNDS 177,877 44,610 222.487 Pege 19 continued...
Citizens Advice Mole Valley to the Financial StAtethents- ¢ontinued ror the Yegr Ended 31 March 2025 15. MOVEMENT IN FUNDS- continued A current year 12 months and prior year 12 months combined nel movement in funds, incluikd in the above a as follows.. Incoming resources Resources expended Movement in funds Unrestricted fun General fimd 296,719 {252,109) 44.610 Restr1et fuod$ National Lottery Community Fund Sutton and Fasi Surrey Water Surrey County Council Citizens Advice Surrey Adviceline UK Shared Prosperity Fund stY County Council Houseliold Supwri Fund 146,656 8,695 71.304 15,000 31.174 6,250 (146,656) (8,695) (71,304) (13,000) (31,174) (6.250) 48,100 (48,100) 327,179 (327,179) TOTAL FUNDS 623,898 (579.288) 44,610 111¢ grant donated by the National Lottery Communtty Fund provides for debt, welfare benefits and general casework as well as administrativ¢ support for the residents ofmole Valley. Other Funds The designated fid 15 a provision against redundancy w5ts and the cost of rent, management and insurance lees and end of lease repairs relatin8 to the Leatherhead office. i& RELATED PARTY DISCLOSURES During the year Mr Alok Agarwal donated £14.000 (2024- £13,500) of IT support services. 17. POST BALANCE SHEET EVErS Surrey County Council awarded grants in 2025-26 from the Hou5¢hold Support Fund io all local Citizens Advi¢e offices in SUey. Mole Valley received £54,506. £41,250 of which will provide core advice and support io all those who live and work in Mole Valley. The Temainder £13,256 will support an adviceline setryice to all T¢5idents of Surrey. In addition a fiher grant of £15.167 from SuTTey County Council hL8 been awarded to fund a CWOrker and outreach setvic¢. Page 20 continued...
Cltizens Adviee Mole Vlley Nott5 to the Flnaneil Statements- contlnued for the Year Ellded 31 March 2025 COMPANY LIMrrED BY GUARAf4TEE Every member of the company undertakes to ¢ontribute su¢h amount a5 may be required, not ex¢¢eding £1, to the CoMpanS assets if it 5houSd be wound up whil¢ they are a member or within one year after they Ce to be 8 member foT the paYllt of the Company's debts &nd liabilities contracted before they ceLsed to be ¥4 member for the costs, charges and exp¢nses of winding up. and for the adjustment among themselves of the rights of persons who have contributed to the Cotnpany's ets PUBLIC BENEFIT ENTITY 19. Citizens Advice Mole Valley is a public benefit ¢ntity. Page21