Citizens Advice Reigate and Banstead Limited
Financial Statements
Year ended 31 March 2023
Registered Charity Number: 1104970
Company Number: 5107133
Dats Protsction Registration Number= Z9103147
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29J0712023
COMPANIES HOUSE
#26

Citizens Advice Reigate and Banstead Limited
Financial Statements
Year ended 31 March 2023
CONTENTS
Report of the Directors and Trustees
3-18
Independent Examinerfs Report
19
ststement of Financial Activities
20
Balance Sheet
21
Statement of Cash Flows
22
Notes to the financial statements
23-29

Citizens Advice Reigate and Banstead Limited
Report of the Directors and Trustees
The Trustees (who are also the Direclors for the purpose of Company Law) have
pleasure in presenting their annual report and financial statements for the year ended
31 March 2023. The provisions of the Statement of Recommended Practice
"Accounting and Reporting by Charities. Statement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland {FRS 102), and
comply with the Charities Act 2011, the Companies Act 2006 and the Memorandurn
and the Articles of Association.
1. REFERENCE AND ADMINISTRATIVE DETAILS
Charity Name..
Citizens Advice Reigate and Banstead Limited (CARB)
Charity Registration-
1104970
Company Registration:
5107133
Registered Office:
The Horseshoe.
Banstead,
Surrey
SM7 2BQ
Chair..
Richard Hoffman
Bank:
HSBC UK Bank plc
Independent Examiner:
David Wheeler FCCA
Cheeld wh￿Ier & Co
Chartered Certified Accountants
Redhill ChaTnbers
2d High Street
Redhill
Surrey
RH11RJ

Citizens Advice Reigate and Banstead Limited
Report of the Directors and Trustees
2. DIRECTORsrrRUSTEES and COUNCIL REPRESENTATIVE
The following people were directorsArustees of the charity during the year andlor on
.the date of.approval of.the report=_...
DIRECTORSITRUSTEES
ROLE
DATE
RESIGNED
, APPOINTED
Geoffrey Leslie Anderson
Trustee
26-08-20
David Blayney
Trustee
16-0&12
| 13-02-23
, Richard Hoffinan
I Chair
14-05-14
Stephen Jebson
Trustee
26-08-20
Veronica Mihai
Trustee
26-08-20
13-02-23
Jan Thornton
l Trustee
1 24-03-18
David Woodley
Trustee
| 21-08-19
21-08-19
Femi Yusoof
Trustee
13-02-23
REIGATE & BANSTEAD BOROUGH COUNCIL REPRESENTATIVE
Cllr Simon Parnall
Ward: Chipstead. Kingswood and Woodmansterne
STRUCTURE. GOVERNANCE AND MANAGEMENT
Governing document
Citizens Advi￿ Reigate and Banstead Limited {CARB) is a registered charity and a
company limited by guarantee. The rnaximum liabilrty of each member is limff(ed to £1.
At 31 March 2023 the company had 5 Trustees (2022: 8) and 9 members (2022.'13).
The Company is governed by its Mernorandum and Articles of Association.
The charity Commen￿ operations in 1939 and VRS incorporated as a company
limited by guarantee on 20 April 2004.
RecruitmenL appointment of trustees
Trustees, who are also Directors of the Company, are appointed from the local
community and must either reside or work in the UK. A Committee made up of
Trustees headed by the Chair is established to oversee the process for Board
appointments. A separate process agreed by the Trustee Board is followed for the
election of Ihe Chair.

Citizens Advice Reigate and Banstead Limited
Report of the Directors and Trustees
3. STRUCTURE, GOVERNANCE AND MANAGEMENT (continuedl
Organisational structure
CARB is governed by its Tnjstee Board which is responsible for setting the strategic
direction of the organisation and the policies of the charity. The Trustees carry the
ultimate responsibility for its conduct and for ensuring that the charity satisfies its legal
and contractual obligations. Trustees meet quarterly and delegate the day-to-day
operation of the organisation to senior operational management. The Trustee Board
is independent from management. A register of members, interests is maintained at
the registered office and is available to the public.
CARB fully updated its Infomation Assurance Policy in July 2022 in line with Citizen's
Advice guidance. The Trustee Board is satisfied that CARB is compliant with that
policy and an a¢￿ptable level of risk has been achieved. RAIDS (Risks. Assumptions,
Issues and Dependency) reviews are undertaken.
Pay policy for senior staff
The CEO and the advice Se￿1￿ manager constitute the key management personnel
of the company. The pay and remuneration of the CEO is set at a rate significantly
below market rates for equivalent roles because of lack of available funding for non-
advice-giving roles. The pay and remuneration of the advice seNice manager is
reviewed annually by the trustees having regard to their performance and market rates
for equivalent roles.
Related parties
CARB is a member of Citizens Advice (CITA), the operating name of the National
Association of Citizens Advi￿ Bureaux. which provides a framework for standards of
advice and casework management as well as monitoring progress against these
standards. Operating policies are independently detemiined by the Trustee Board to
fulfil its charitable objects and comply with the national membership requirements.
The charity also co-operates and liaises with a number of other advisory services, local
charities and government departments on behalf of clients. Where one of the trustees
is a trusteeldirector of another charity they may be involved in discussions regarding
that other charity but not in the ultimate decision-making pro￿$5.
Major risks
The Trustees recognise that any major risks to which the charity is exposed need to
be reviewed and systems put in place to mitigate those risks. To that end, CARB is
continually monitoring and managing its risk, reviewing the corporate risk register and
ensuring action plans are in place to mrtigate rts key risks.

Citizens Advice Reigate and Banstead Limited
Report of the Directors and Trustees
3. STRUCTURE. GOVERNANCE AND MANAGEMENT (continued)
Major risks {continued)
Included in external risks is the loss of funding. The effects of this have been
minimised by procedures in pla￿ which have resuKed in funding being secured from
wider sources and costs adjusted as far as possible to match income. The charrty
continues to seek to diversrfy rts funding sources. Internal risks are minimised by the
implementation of procedures for authorisation of all transactions and projects and to
ensure consistent quality of delivery for all operalional aspects of the charity. These
procedures are periodically reviewed to ensure that they still meet the needs of the
charity.
4. OBJECTIVES AND ACTIVITIES
Objects
The charity's objects are to promote any charttable purpose for the benefit of the
community in Reigate and Banstead. by the advan￿ment of education, the protection
and preservation of health and the relief of poverty, sickness and distress.
Aims, objectives. strategies. and activities for the year
CARB aims to provide free, confidential. impartial, and independent advice and
information for the benefrt of the local community and to positively influence the
development of research and campaigns activty to ensure individuals do not suffer
through a lack of knowledge or an inabilty to express their needs effectively.
The strategic priorities set for the year were:
1. Accessibility. Clear transparent information dispersed around RBBC on how
people contact CARB. Develop a working 'Advi￿line, that provides a good experien
for volunteers and advisers. The majority of advi￿ will be digital with face to face
where ne￿Ssary. More focus on RBBC clients. less contribution lo clients from other
areas.
2. Operational efficiency. Efficient and effedive service making best use of staff and
volunteer time. Efficiencies investigated and irnplemented when dealing with lengthy
client casework so that resour￿ capacty can be released to engage with more clients.
Emphasis on effective first client engagement by preparing clients for appointments
and reducing missed appointments.
3. Funding. Continue to seek more sustainable and diverse funding sources sufficient
to secure adequate staff resources to operate the seplice and meet demand from
RBBC clients.

Citizens Advice Reigate and Banstead Limited
Report of the Directors and Trustees
4. OBJECTIVES AND ACTIVITIES (continued)
Aims, objectives. stratsgies. and activities for the year (continued)
4. Outreach. Deliver a general advice appointment service in the RBBC community
for those who need fa￿ to fa￿ support. VTrdeo enabled sep11￿ With specialist advisers
where needed in Ihe community.
5. Agility. Develop partnerships and pursue COSt-fr￿ spaces where staff and
volunteers can work together to improve and develop their advice skills to bring about
Servi￿ excellence and achieve volunteer comradeship leading to increased volunteer
recruitment and engagement. Eliminate all paper storage by 31 March 2023 to
maximise the opportunities from being agile.
6. Leadership succession. Planning and financing for future ￿aderShip change
Public benefil
The twstees have paid due regard to the Charity Cornmission's guidance on public
benefit in deciding the acts'vities undertaken by CARB during the year. The truslees
are satisfied that the infomiation provided in the report and financial statements meets
the publbc benefrt reporting requirements.
The principal adivty of CARB remains the provision of free. confidential. independent,
and impartial advice and information for members of the public. Advice was provided
through telephone, email. and webchal and through permanent offices in Redhill and
Banstead
In addition to generalist advice CARB also provided specialist debt casework and
welfare benefits advisory services. A panel of 3 (2022.. 3) solicitors offered pro bono
legal appointments.
Contribution of volunteers
The charity recepies help and support in the fomi of voluntary assistance in advising
the public and administering the charity-
43 (2022: 48) volunteers contributed 190 (2022." 222) hours per week to CARB during
the year. The economic value of this help is estimated at £217,030 (2022= £230,700).
(local salary scales - not Outer London), in respect of the year 2022-23.
Charitable activities
CARB had redU￿d capacity because some targeted funding had either ended by the
start of the year, or concluded during the year, and led directly to a reduction in the
number of skilled staff which adversely affected the number of client5 we were able to
support compared with previous years. Nonetheless. CARB achievements include..

Citizens Advice Reigate and Banstead Limited
Report of the Directors and Trustees
S. ACHIEVEMENTS AND PERFORMANCE
Clients
We helped 3,147 clients (2022: 5,562) ￿llth 12.705 issues (2022.. 18,358). The
decrease in client numbers is largely due to the ending of funding for Universal Credit=
Help to Claim- the ending of funding for a paid supervisor- together viith a reduction in
the number of volunteers. A summary of clTrent issues is shown on page 11.
We assisted vulnerable clients by outreach activities around the Borough, steadfastly
supporting our clients throughout the year. without any pause in service, despite
challenges including=
various iterations of 'back to office. rotas after the easing of lockdown
restrictions and incremental staff reductions,
the Redhill office move mid-year to premises requiring considerable
refurbishment, the loss of skilled and long serving staff,
Un￿rtaInlieS of funding.
Partnerships
We continued to work with local community organisations. We re￿iVed referrals from.
and made client referrals to, organisations as appropriate. We assisted client
applications for assistance through the SCC Surrey Crisis Fund and other charities:
we made referrals to local food banks, and for granls from other charitable providers
to assist some of our most vulnerable clients. We worked with RBBC to distribute fuel
poverty payments and Household Support supermarket vouchers to those in need.
We attended communty hubs and other local centres to meet with clients to provide
face to face advi￿ in person where it was most needed.
Operational team
Despite the challenges, the morale and spirits of our operational team remained high.
even as colleagues left the service and could not be repla￿d as funding ended. The
team worked with enduring commitment when rotas were changed in response to
office closures 2 days a week from 01 January 2023 arising from funding shortages.
Our team prioritised service to our clients and worked with agility operating from home
or office or outreach as conditions changed. The team showed resilien￿ & enduran
throughout the worsening circurnstances and funding prospects
Our operational team worked V*llth skill and compassion as we supported clients in
great distress and despair, facing housing hardships such as homelessness, evictions
and threatened homelessness", clients displaying considerable anxiety as the cost-of-
living increases caused hardship and income shortfalls such that household budgets
could not be balanced- clients experiencing heightened and acute mental ill-health as
their debts mounted and spiralled out of control., clients denied access to incapacity
benefits and bewildered by the appeal process", clients without 'leave to remain, and
'not entitled to public funds, street-homeless and destitute with chronic mental ill-
health.

Citizens Advice Reigate and Banstead Limited
Report of the Directors and Trustees
ACHIEVEMENTS AND PERFORMANCE (continued)
Operational team (continued)
We continued to develop our expertise through training and development of the
operational team to enable them to help clients with the increasing length and
complexity of client advice needed on v￿lfare benefrts, debt, and housing issues. We
hold iwo full day operational team Training Days each year and held a Stsff 'Away
Day, on 15 March 2023, to review our operational procedures. Training of staff and
volunteers is a priorty" a dedicated Training supe￿iS0r oversees all training and
mentors, new recruits.
Two staff employed as trainee debt case-workers advisers in 2021-22 became
qualified Advisers and have been promoted to debt supervisors from 01 April 2023.
From the outset of its introduction in 2021-22, CARB participated in the Kickstsrt
Scheme introduced by the Department ofwork and Pensions to fund 6 months, salary
costs of employing young people under age 25 years who had been claiming Universal
Credit. During the year ended 31 March 2023, CARB provided meaningful
employment with training and development for one young person (2022.. 8 people).
The operational team responded in a flexible. supportive. arKI helpful way to the new
office in Redhill. Several of the team dedicated part of a weekend to voluntarily paint
the new premises.
Sustainability and agility
Our sustainabilty inrtiatives & strategies continued during the year. 9.790 (2022..
7,675) historic client files and 375 (2022.. 0) internal files had been scanned into our
digital client record system and the original document shredded by 31 March 2023.
CARB now operates a paperless filing regime. Many of the mobile phone contracts
were terminated during the year and most staff and volunteers now operate the Webex
phone systern. The new Redhill Offi￿ has been entirely furnished with pre-used office
desks and chairs either independently donated or purchased from the Red Cross. All
office waste is recycled. Purchasing of Offi￿ and other supplies is on a 'just in time
basis, to eliminate over-purchasing. This has resuhed in a more agile organisation
which facilitates decision making and situational responses.
Equality. diversity. and inclusion
Our values are clear. Equality. diversty. and inclusion is at the heart of all we do.
Funding and operational targets
A difficult year with some grants ending and the associated staff no longer employed
by CARB. We continue to search and applyfordiversefunding from a range Ofsour￿S
to secure funding that we can deploy. to recruit and employ staff to meet growing client
demand.

Citizens Advice Reigate and Banstead Limited
Report of the Directors and Trustees
ACHIEVEMENTS AND PERFORMANCE (continued)
Funding and operational tsrgets {continued)
We completed year 1 and continued into year 2 of &year funding from The National
Lottery. This funding expires 31 July 2026 and enabled the employment of 3 debt
caseworkers orland their replacemenls to be continued during the year.
The 2-year funding from Nationwide Building Society re￿iVed during 2021-22 enabled
us to continue to employ part-time specialist housing advice supervisors.
The third year of the Netherby Trust grant ended 30 April 2022. CARB is grateful that
Netherby Trust have provided a new 2-year grant commencing 01 August 2022 which
has enabled us to continue to provide advi￿ services and continued support of clients
living or working in Merstham.
We completed the first year of a three year-contract for delivering debt advice to
tenants of Raven Housing Association. The contract expires 31 March 2025.
We received a grant of £15,000 from National Citizens Advice to contribute towards
the salary of an Adviceline adviser. This will be utilised during 2023-24.
We were bequeathed £5,000 from Ihe estste of a former CARB volunteer adviser.
This kind gesture enabled a contribution to core costs.
The following grants ended al the start of the year or during the year..
The third year of the Henry Smith Charity grant, enabled us to continue to
employ a full time Advice servI￿s Supervisor and manage costs, until the grant
ended 31 July 2022. The staff post has been suspended until replacement
funding is secured.
The ending of the funding as of 01 April 2022, from the Department of Work
and Pensions (DWP), which had paid the salaries of four part-time staff on the
Universal Credit.. Help to Claim project. was a serious challenge to CARB.
Clients continue to n&d Universal Credrt advice but the employment of key
staff with expertise could not be continued without the associated funding.
We conlinued to operate fully during the year, despite restricted faCe-t￿face contact
with clients during the early part of the year, the Redhill office being closed during
July and August 2023 for an office move, combined wrth a cautious retum to an office
environment after lockdowns.
Following the ending of funding in 2021-22 for dedicated staff to build Adviceline
capacity, have not been able to meet demand for 'live' telephone calls from local
residents., we have instead offered local clients a 'call-back' service whereby advisers
contact those clients leaving an answerphone message requesting a call back. We
rely on a small team of volunteer advisers to ansvRr Adviceline incoming calls. A key
element of Yuture prospects, is to seek funding to rebuild capacity.
10

Citizens Advice Reigate and Banstead Limited
Report of the Directors and Trustees
S. ACHIEVEMENTS AND PERFORMANCE (continued)
Leadership and governance
We received confirmation in December 2022 that CARB achieved a score of 43 out of
a possible 45 points from an independent National Citizens Advi￿ operational audit
covering the following nine areas of leadership-. governance.. strategic planning..
management of: risk, finance. people. operational performance,. partnerships.,
research & campaigns; equality leadership.
Main areas of advice provided:
Advice issue
Benefits and Tax Credits"
Universal Credit"
Charitable su
ort and foodbanks
Consumer
oods & services
Debt
Discrimination, hate & gender-based violence &
abuse
GVA
Education
ment
Financial services & ca
Health& Commun
Care
Housin
Immi
ration & as
al
Other
Relationshi
Tax
Travel & Trans
ort
Utilities& communication
Total issues dealt with
2022-23
3,026
981
1.372
281
1,268
105
2021-22
3,314
3,331
2020-21
2,255
3,484
new cate
483
1.909
118
513
170
67
618
245
278
1,867
285
508
212
731
145
220
496
12,705
90
1,589
282
853
2,288
412
696
1,182
1,062
120
292
337
18,358
77
2,120
225
1,059
2,157
350
563
758
1,045
137
181
179
16.714
lum
& famil
Our client profile showed that 38% (2022.. 350A) of clients had a disability andlor long-
term health conditions (Census 2011 RBBC'.14 % ).' 200A {2022= 130/0) of clients were
from the black, Asian and minority ethnic communitEs (Census 2011 RBBC.. 90/0).
"The main Benefit issues were..
Personal Independen￿ Payments
Localised social welfare
Housing 'Element' & Housing Benefrt
General benefit entitlement and calculation of eamings arKI income
Initial claim Universal Credit
Council Tax reduction
Attendance Allowance
Pension credrt

Citizens Advice Reigate and Banstead Limited
Report of the Directors and Trustees
S. ACHIEVEMENTS AND PERFORMANCE (continued)
Main areas of advice provided (continued):
Serious housing issues include actual homelessness 58 (of which RBBC: 32) (2022..
97 {RBBC.' 28)) and threatened homelessness 123 (of which RBBC: 67) (2022: 170
(83)). Local rental costs. already high. have risen further during the year and continue
to be a significant factor in rent arrears, which compounded with increases in cost of
living, high energy costs, wages andlor welfare benefits that have not kept pace with
inflation can lead to unmanageable debt andlor homelessness. The increases of 1070/0
actual homelessness and 190/0 threatened homelessness during the year end 31
March 2023 is explained by a full year without the additional measures in place lo
prevent evictions during Covid-19 until October 2021.
We applied for 31 (2022.. 22) Debt Relief Orders and conlinue to manage a significant
level of debt on beha￿ of clients.
Principal funding sources and grants
To obtain the necessary funding lo provide servI￿s, applications are made to various
local and national funding providers as opportunit￿S arise.
The directors extend their gratitude to Reigate and Banstead Borough Council (RBBC)
who continue to support the core operating capacity of the charity. In addition, CARB
express their gratrtude for proiect-specific funding re￿IVed..
Community Foundation Surrey- funding for essential running costs.
Department of Work & Pensions (via National Crtizens Advice) funding of 3
month's salary of a 'Kickstart' employee
National Citizens Advi￿ - contributs'on towards the salary of an AdVi￿line Adviser
to be utilised 2023-24
Nationwide Building Society - contribution towards housing supervisor salary
Netherby Trust~ funding lo provide advi￿ and support to Merstham residents.
Raven Housing Trust - a contract to work with tenants who have debt andlor rent
arrears andlor tenancy issues and could be facing homelessness. The income from
the conlract contributes towards salaries.
Surrey County Council- funding of an outreach servi
The Henry Smith Charity - funding of an advice session supeNisor salary and
costs up to 31 July 2022.
The National Lottery - funding of tsvo debt caseworkers and outreach Casev￿rker
salaries up to 31 July 2022, thereafter the funding of 3 debt caseworkers.
The charity did not have any borrowings from providers of funding or other sources at
the Balan￿ Sheet date.
12

Citizens Advice Reigate and Banstead Limited
Report of the Directors and Trustees
5. ACHIEVEMENTS AND PERFORPaANCE (continued
Donations and fundraising activities
We are grateful for generous donations from Reigale Rotary. Redstone Rotary,
Banstead United Church, and individuals who gave generous sums of money to be
held by CARB and distributed to clients as small value non-repayable grants to help
them with food, fuel, bus fares when they are in urgent and dire need. A'walking team,,
consisting of CARB staff and volunteers. completed a challenge walk and raised
£1,245 through sponsorship; this money was also held by CARB and distributed to
clients. These monies have been rigorousty controlled by financial procedures to
ensure that equity. fairness. and need were the guiding principles for distribution. The
unspent money is not recognised as income as CARB has no entitlement to it. The
unspent monies are recognised as current liabilities in the Statement of Financial
Position (Balance Sheet) al the year end.
Investment activities
The charty does nol hold investments other than cash deposits viith HSBC UK Bank
Plc.
Factors affecting the achievernent of objectives
CARB understands the financial pressures experienced by RBBC and is laking active
measures to seek addttional sources of funding. Attention has focused on building
capacity through recruiting and training salaried advice￿IVing staff to meet the
increased client demand and this continues to absorb management efforts. Progress
continues to be hampered by the lack of funding to pay for non-operational staff which,
were they in post, could make more applications for funding. The CEO. employed al
0.6FTE was the only non-operational slaff during the year.
A number of experienced volunteer advisers with great skill and expertise retired
during the Covid-19 pandemic and also during the year ended 31 March 2023 and
have not been fully replaced by new entrants. CARB had set in motion a volunteer
recruitment strategy to rebuild volunteer adviser numbers and the training team had
been strengthened during 2021-22 but has since reverted to previous levels as funding
does not permit continued investment in staff resource dedicated to upskilling and
deploying new recruits at a faster pace.
During the year ended 31 March 2023, CARB helped 3,147 clients (2022.. 5,562) with
12,705 issues (2022". 18.358) by carrying out 18,100 activities (2022'.19,845). The
reduction in activities 8.80/0 (2022= increase 11.9 % ) and reduction in issues 30.8 %
(2022.. increase 9.8°/o) has been less than the decrease of 43.4 % in clients (2022:
increase 1.70/0). This emphasises that clients are presenting wÈth relattvely more
issues requiring relatively more activities to help them than in the previous year.
13

Citizens Advice Reigate and Banstead Limited
Report of the Directors and Trustees
5. ACHIEVEMENTS AND PERFORMANCE (continued)
Factors affecting the achievement of objectives {continued)
This represents multi-faceted problems that clTrents bring and require more problem
assessment, more phone calls and emails and more follow up. There is an urgent and
pressing need to raise funds to increase current operational staff levels and to recruit
more volunteer advisers.
We continue to be the onty agency provKling welfare benefit and general advice in the
local area.
6. FINANCIAL REVIEW
Financial position
Incoming resources in the year were £350.838 (2022: £563,761) and of these
£229,860 (2022: £429,334) related to ￿Stricted project activities.
A deficit of £2,247 was recorded for the year {2022: surplus £84,174)", of this deficit
£12,271 arose from restricted fvnd activities {2022: £76,445 of the surplus for the year
was held in restricted funds). Restricted funds are provided to fund specrfic future
activities and consequently funds were received in advance of the related expenditure.
At 31 March 2023 totsl reseprfes were £309,423 (2022: £311,670) of which £126.747
(2022: £139,018) represent restricted funds and £182.676 (2022: £172.652) represent
unrestricted reserves.
CARB exercises careful control of all spending. However, the impact of the increase
in energy costs during the year was significant and CARB spent £4,400 on electricity
costs during the year.
Reserves policy
CARB is required to ensure that free monies are available in each financial year to
meet any reasonably foreseeable contingency. CARB reviews income projections and
will endeavour to continue to do so from as wide a variety of sources as possible.
Trustees will take all ne￿SSary steps to ensure that the cessation of one or more
funding streams will not present so serious a challenge to the future of the organisation
that it could compromise our ability to provide a best value advice service.
In reviewing the potential costs that could arise. should a significant reduction in
income be incurred, the Trustees have detennined to aim that'minimum free, reserves
equivalent to at least 3 months operating expenditure should be maintained. This will
be reviewed again at the time of the next annual report, or earlier rf considered
14

Citizens Advice Reigate and Banstead Limited
Report of the Directors and Trustees
6. FINANCIAL REVIEW (continued
Reserves policy (continued)
necessary. At 31 March 2023 unrestricted reserves stood at £182,676 (2022:
£172,652) which is more than 3 months unrestricted operating expenditure and in
compliance with the reserves policy.
Investment policy
Under its Memorandum and Articles of Association and in furtherance of its objects
and for no other purposes. the Company has the power to invest the monies of the
Company not immediately required for its purposes in or upon such investments.
securities or property as may be thought frt. subject nevertheless to such conditions
and such consents as may for the time being, be imposed or required by law. CARB
did not hold any such investments at the year end.
7. FUTURE PLANS
Clients
CARB aims to continually improve access to its Servi￿ and intends wherever possible
to extend its service to a wider participation and aC￿sS in the community through the
provision of website inforrnation, telephone. webchat and email advice and an
outreach caseworker to support those with difficulties in accessing the service
remotely or who struggle to attend the offices.
FaCe-tO-fa￿ Contact wtth clients is rationalised because of adviser resource issues.
Meetings with clients will be restricted to clients with appointments and will only be
offered 'on4emand' if the issues are urgent and essential. Clients presenting in person
at CARB offices will initially be helped to seek advice through Adviceline, webchat or
email" appointments will follow rf ne￿Ssary.
CARB will continue to take measures to build resour￿ capacty to help clients in need
of support to deal wth unmanageable debts as long as funding pemits this course of
action.
Partnerships
CARB values its relationships with partners in the community and will seek to
continue to work collaboratively wrth other organisatTrons.
Operational team
In the short tem most of the operational team will function via 'hybrid' working from
home and office. It is important for staff wellbeing, when CARB is understaffed, that
some quiet working time is possible during the ￿Eek as the demand on supervisors
could become overwhelming were every day to be client facing with no respite.
15

Citizens Advice Reigate and Banstead Limited
Report of the Directors and Trustees
7. FUTURE PLANS (continued)
Operational team (continued)
The ongoing health and safety of our slaff, volunteers and clients is of the utmost
importance. Enabling Staff to have quiet work time away from the office, if they wish,
is designed to protect stsff against bumoLrt so they are best supported to work with
clients. The Redhill and 8anstead offices are open 3and 3.5 days a week respectively.
When funding enables the recruitment of additional supervisory staff, the offI￿S will
be able to revert to opening S days a week. In the longer term, most of Ihe client facing
team will work from CARB offices or outreach in the community.
CARB will continue to work towards the highest quality advi￿ and develop stsff and
volunteers through bespoke training that adds a v￿alth of transferable skills and
development opportunrties to each person in the team.
Sustainability and agility
CARB surrendered the lease on its Redhill Offi￿ effective 24 June 2022. This created
savings of rent and service charge payments of £12,358 per annum. On 01 July 2022
CARB entered into a li￿nce to occupy 72-74 Station Road Redhill RH11 PN as its new
Redhill offi￿. the terms of which are that erther party is able to give 14 days. notice to
terminate the arrangement. CARB is sufficiently agile to be able to manage should the
licensor initiate such short notice. CARB pays rent including Servi￿ charges of £3,600
per annum for the new premises. To use the premises for advice purposes, it was
necessary for CARB to undertake some low-cost refurbishment work. CARB will
continue to seek low-cost office premises going forwards.
CARB will work towards finding resources to upgrade and enhance its website and
deliver a valuable social media contribution through communication of research and
campaigning issues and other matters concerning social justice.
CARB will continue to exercise careful cost control over all expendrture
Equality, diversity, and inclusion
CARB will continue to promote equalty. diversity, and inclusion in every facet of its
operations and strategy.
Funding and operational taryets
The demand for advice by telephone has become the preferred channel by most
clients and as a Consequen￿ CARB will continue to build capacity in this workstream.
The need to build sustsinable capacty requires the deployment of dedicated paid staff.
16

Citizens Advice Reigate and Banstead Limited
Report of the Directors and Trustees
7. FUTURE PLANS {continued)
Funding and operational tsrgets (continued)
CARB will continue to seek funding to pay the salaries of adVi￿-gIvlng operalional
staff to cary out this vital work.
Leadership and governance
CARB continues lo need more baCk-Offi￿ capacty and continues to aim to obtain the
funding and recruit a Deputy CEO.
8. DIRECTORS, RESPONSIBILITIES
The Trustees (who are also Directors of CARB for the purposes of Company Law} are
responsible for preparing the Annual Report and the financial statements in
accordan￿ with applicable law and United Kingdom Accounting Standards (United
Kingdom Generally AC￿pted Accounting Practice). Company law requires the
Trustees to prepare financial statements for each financial year, which give a true and
fair view of the stste of affairs of the charity and of the incoming resources and
application of reSoUr￿s. including income and expenditure. of the charity for thal
period. In preparing these financial statements. the Trustees are required to:
(a) select suitable accounting policies and apply them consistently,
(b)observe the methods and principles in the Charities Statement of
Recommended Practice (SORP),
(c) make judgements and estimates that are reasonable and prudent,
(d) state whelher applicable UK Accounting Standards have been followed, subject
to any material departures disclosed and explained in the financial statements
and
(e) prepare the financial statements on the 'going concem, basis unless it is
inappropriate to presume that the charity will continue in operation.
(fj The Trustees are responsible for keeping adequate accounting ￿cordS that
disclose with reasonable accuracy at any time the financial position of the
charity and enable them to ensure that the financial statements comply with the
Companies Act 20(A.
(g) The Trustees are also responsible for safeguarding the assets of the charity
and hence for taking reasonable steps for the prevention and detection of fraud
and other irregularities.
17

Citizens Advice Reigate and Banstead Limited
Report of the Directors and Trustees
DIRECTORS, RESPONSIBILITIES (¢ontinued)
(h) The Trustees are responsible for the rna1ntenan￿ and integrity of the charrty
and financial information included on the charity website.
This report has been prepared in accordan￿ wth the Statemenl of Recommended
Practice - Accounting and Reporting by Charities and in accordan￿ the provisions
applicable to companies subject to the Small Companies, regime.
Signed.
Chair of Trustees: Richard Hoffinan
21 July 2023
18

Independent Examlnerfs report to the Trustees of Citizens Advice Reigate and Banstead Limited
I report to the charity trustees on my examination of the a¢counts of the company for the year ended 31
March 2023, set out on pages 20 to 29.
Rosponsibllllles and basls of report
As the Charity's Trustees of the Company. (vtho are also the Directots of the company for the purposes
of company law). you are responsible for the preparation of the accounts in accordance with the
requirements of Charities Act 2011 (the Act). and the Companies Act 2006 (the 2006 Act).
Having satisfied myself that the ac¢ounts of the Charity are not required to be audsled under Part 16 of
the 2006 Act and are eligible for independent examination. I report in respect of my examination of your
Charity's accounts as carried out under section 145 of the Charities Act 2011 (the 2011 Act).
In carrying out my examination I have followed all applicable Directions given by the Charity Commission
undèr section 145(5lb of the 2011 Act.
Independent examIne￿S statement
As the Charity's income ex￿eded £250,000 an examiner must be a member of a body listed in section
145 of the 2011 Act. I confim that l am qualifEd to undertake the examination because l am a member
of the Association of Chartered Certffied Accountants. vthich is one of the listed bodies.
I have completed my examination. l Gonfinn that no matters have come to my attention in connection
with my examination which give me cause to beI￿ve that in any malerial respect".
accounting ￿CordS were not kept in accordance wrth section 130 of the Act and section 386
of the Companies Act 2C(16.' and
that the accounts do not accord with those records.. or
that the accounts do not comply with the applicable requirements conceming the form and
content of accounts sel out in Charities (A¢￿unIS and Reports) Regulations 2008 and comply
with the accounting requirements of section 396 of Ihe Companies Act 2006 other Ihan any
requirement that the accounts show a 'true and fail, view, which is not a maller considered as
part of an independent examination" or
the acKounts have not been prepared in accordance with the methods arKI principles of the
Statement of Recommended Practi￿.. Accounting and Reporting by Charities applicable to
chanties preparing their accounts in accordance with FinanGial reporting Standard applicable
in the UK and Republic of Ireland IFRS102)_
I have no concerns and have come across no other matters in connection vrith the examination to which
attention should be drawn in this report in order to enable a proper understanding of the accounts to be
reached.
Signed
-1 L3LLL
. D Wheeler FCCA
Date
2*July 2023
Cheeld Wheeler & Co
Chartered Certified A¢cwntants
Redhill Chambers
2d High Street
Redhill
Surrey
RH1 1RJ
19

Citizens Advice Reigate and Banstead Limited
ststement of financial activities for the year ended 31 March 2023
Incorporating the In¢ome and Expenditure Account
Nots
Unrestricted
funds
Restricted
funds
2023
2022
Income
1b
Income from charitable
activities
Donations and legacies
Investment income
115,060
229.860
344.920
561,184
3a
5.257
5,257
2,567
3b
661
10
Total income
10
120,978
229,860
350,838
563,761
Expenditure
Charitable activities
(113,805}
{237,600)
(351.405)
1478,207)
Governance costs
(544)
(114.349)
6,629
(1.136)
{238.736)
(1.6801
(353,085)
(1.380}
1479,587)
84,174
Total expenditure
Net incomel(exp8nditure)
Transfer between funds
18,876)
(2,247
3.395
(3.395)
Net movement in funds
10,024
(12,271)
(2,2471
84,174
Reconciliation of funds:
Balances brought fornard
10
172,652
139,018
311,670
227,496
Balances Garried forward
10
182,676
126.747
309,423
311,670
There are no recognised gains or losses in the year, other than those included in the Statement of
Financial Adivities.
All activrties derive from continuing activities.
20

Citizens Advice Reigate and Banstead Limited
Company Registration: 5107133
ststement of financial
osition
Balance Sheet
as at 31 March 2023
Note
Unrestricted
Restricted
2023
funds
funds
2022
Fixed Assets
Tangible assets
Current Assets
Debtors
Cash at banks and in
hand
560
6.750
121.012
7,310
308.205
6,379
307.837
187.193
187,753
127,762
315.515
314.216
Current Llabllities
Creditors - falling due
within one year
Net assets
(5.077)
(1.015)
(6.092)
12.546)
10
182,676
126.747
309,423
311,610
Represented by:
Funds of the Charity
Unrestricted funds
11
182.676
182.676
126.747
309,423
172.652
139,018
311,670
Restricted funds
126,747
126,747
Total charlty funds
182,676
Approval of the financial statements by the directors:
The chaniy is entitled to exemption from Audit under section 477 of the Companies Act 20C6 for
the year ended 31 March 2023.
The members have not required the charity to obtain an audit of its financial statements for the year
ended 31 March 2023 in accordance with section 476 of the Companies Act 2006.
The directors acknovledge their responsilylities for..
a. ensuring that the charty keeps accounting records vthich comply wrth sections 386 and 387
of the Companies Act 2(X)6 and
b. preparing financial statements which give a true and fair view of the state of affairs of the
charity as at the end of each financial year and of its profrt and loss for each financial year in
accordance with the requirements of section 394 and 395 and which otherwise comply with
the requirements of the Companies Ad 2006 relating to financial statements, so far as
applicable to the company.
The financial statements have been prepared in accordance with the provisions of Part 15 of the
Companies Act 2006 relating to small companies and with the Financial Reporting Standard 102.
The financial statements We￿ approved by the Board on 21 July 2023 and signed on their behalf
Richard Hofftnan
Trustee..
an Thornton
21

Citizens Advice Reigate and Banstead Limited
Statements of Cash Flows year ended 31 Mar¢h 2023
Note
2023
2022
Cash flows from o
Interest received
Chan
e in cash and cash e
uivalents in the
Cash and Cash e
uivalents 1 A nl
Cash and Cash e
uivalents 31 March
eratin
activities
293
661
368
307,837
308,205
90,969
10
ear
216,858
307,837
All of the cash flows are derived from conlinuing operations during the above tsvo periods
Reconciliation of net incornelex
nditure to net cash flow from
ratin
actlvitles
2023
2022
Net incomel
ex
Ad'ustmenls for..
Interest received
Increase
Idecrease in debtors and other receivables
Increasel
decrease
in creditors
Net cash
rovided b
eratin
enditure
for the
ear
661
931
3.546
293
10
20,552
13,747
90,969
activities

Citizens Advice Reigate and Banstead Limited
Notes to the financial ststements for the year ended 31 March 2023
The charitable company is a pnvate company, limited by guarantee. registered in England and
Wales. The company's registered number and registered office address can be found on page 3.
The charitable company constitutes a public benefrt entty as defined by FRS 102.
1. Accounting policies
a) Accounting basis
The financial statements have been prepared in accordance with Accounting and Reporting by
Charities.. Staternent of Recommended Practi￿ applicable to Charities Preparing their acxounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland,
(Charities SORP {FRS 1021. the Charities Act 2011 and the Companies Act 2006. Assets and
liabilities are initially recognised at historical cost or transaction value unless otherwise stated in
the relevant accounting policy note(s)
bl In¢ome
i) Grants receivable
Grants made to finance the activtlies of the CARB are crediied to the income and expenditure
account in the period to which they relate.
ill Bank interest
Bank interest is included in the income and expendrture account on ￿￿1Pt.
iiil Other income
Other income. including donations. gifts and covenants are included when re￿ived.
Iv) Gifts and Intangible income
In addition, the charity receives help and support in the fomi of voluntary assistance to advise the
public. The value of this is not included in the financial statements but it has been estimated and
disdosed in section 4 of the Oirectors, report.
v) Deferred in¢ome
Grants received in advance of the peri¢)d in which the funder requires the expenditure to be applied
are reflected in deferred income within the balan￿ sheet. In 2022-23 all grant funds were
recognised in the year they were received.
cl Expenditure
All expendrture is accounted for on an 'accruals' basis. All expenditure directly related to the
provision of advi￿ services 15 included within charitable expenditure. Other costs incurred have
been allocated to activities as appropriate. Where such costs relate to more than one cost
category, they have apportioned split on salary costs.
d) Fixed assets and depreciation
Where funding is secured to cover the cost of equipmerrt and other assets the cost is written off to
23

Citizens Advice Reigate and Banstead Limited
Note$ to the financial ststements for the ￿ar ended 31 March 2023
1. Accounting policies (contlnued)
the Income and Expenditure account in the year of acquisition. OiheNise. individual assets with a
cost in excess of £2.OC(J per rtem are ¢aprtalised and depreciated over their expected useful Iiv8S.
e) Restricted fundg
Income re￿iVed for restricted purposes is ir)cluded in a separale restricted fund against which
appropriate exFenditure is allocated.
fl Pension
The charity operates a defined contribution group personal pension plan for its employees.
Payments are charged to the income and expendtture account in the period in which they are
incurred.
g) Leases
Rental costs under operating leases are charged to the statement of financial activtties in equal
amounts over the period of the leases.
h) Irrecoverable VAT
CARB is not registered for VAT and is therefore unable to recover VAT.
i) Golng concern
The financial statements have been prepared on the assumption that the charity continues to
operate as a going concem. The charrty has Secu￿ core funding for the following financial year
plus additional funding from other sources. The trustees are of the opinion that the chanty is able
to continue to operate and meet its financial obligations as they fall due.
2. Income from charitable activities
Unrestricted
Restricted
2023
2022
Government and public authority
contracts
Other
aid adviso
115.060
50.000
165.060
392,084
services
179.860
229,860
179,860
344,920
169,100
561 184
115.060
3. Income from other sources
Unrestricted
Re$tri¢ted
2023
2022
a. Donations and legacies
Donations
acies
b. Inveslment income
Bank interest received
257
5.000
661
257
5,000
2,567
10
5.918
5,918
2,577
24

Citizens Advice Reigate and Banstead Limited
Notes to the financial statements for the year ended 31 March 2023
4. Expenditure
General
Advisory
Services
National
Lottery
Community
Fund
Nationwide
Building
Society
Raven
Housing
Trust
Other
projects
2023
Total
2022 Total
Costs directly allocated lo acllvities
Staff costs
98.425
80.416
Other direct
costs
Total direct
costs
ort costs allocated to activities
offi￿ IT.
9.932
8.148
Comms
Premises &
other
21.286
25,235
78.434
303,796
422,309
2,248
98.425
80,416
21,286
25.235
78.434
303,796
424,557
2.152
2.551
7,963
30.746
34,343
5,448
4.469
1.180
1.400
4.366
16,863
19,307
Charitsble
activities
¢osts
Governance
costs
Total
ex enditure
113.805
93,033
24.618
29,186
90.763
351,405
478,207
544
445
118
139
434
1.680
1,380
114,349
93,478
24,736
29,325
91.197
353,Q85
479,587
Premises and other cosls indude Redhill office rent £6.158 (2022.. £15,000)
Support and govemance costs are allocated on a salary basis.
Salaries is stated after receipt of £5.000 Government grant towards Nalional Insurance Contributions
5. Income (Expenditure) for the year
2023
2022
Net in¢ome is slaled after cha
in
Inde
ndent Examiner fees
1.680
1,380
6. Information regarding Directors and Employees
2023
2022
es and salaries
Social securit
costs
Pension costs
270.312
18.755
14,729
303,796
s anal d b function was..
2023
375.423
26.458
20,427
422,308
The avera
e number of full-time e
uivalent em
2022
Charrtable
ur
oses
Mana
emenl and administration of the chari
12
25

Citizens Advice Reigate and Banstead Limited
Notes to the financial statements for the year ended 31 March 2023
6. Inforniation regarding Directors and Employees (continued)
Social security costs are stated after the Govemment Employment Allowance of £5,000
2 employees received remuneration in the range £30,001 to £35,000 (2022'.2).
Staff numbers reduced signrficantly during the year because of loss of funding. There were 9 employees
at the year-end {2022. 18). The full time equivalent of these 9 {2022: 18) employees at 31 March 2023
was 6.5FTE {2022. 12.11.
None of the trustees received any remuneration during the year (2022.. 0), and none of the trustees were
reimbursed fof any expenses during the year (2022". 0). No tfustee indemnity insurance was purchased.
The charity paid £961 during the year ended 31 March 2023 12022.. £1,099) for various insurance
services. Insurance of the fabric of the Redhill office building is included in the payments to the landlord.
Professional indemnity cover is provided through membership of National Citizens Advice amounting to
£1,06812022.' £1,572).
7. Fixed Assets
The charity has no fixed assets (2022.. 0).
8. Debtors
2023
2022
Pre
a ments
Accrued income
560
4,172
6,750
2,207
7,310
6,379
Accrued income at 31 March 2023 is the 2022-23 fourth quarter fee income due from Raven Housing
Association.
9. Liabilities: Creditors - fallin
due within one
ear
2023
2022
Other creditors includin9 balance of amounts recetved to be awarded
to clients in need
6.092
10. Analysis of net assets between funds
General
funds
Restricted
funds
Other
funds
2023
Total funds
2022
Total funds
Tan
ible fixed assets
Current assets
Current liabilities
Net assets
187.753
5,077
182676
127,762
1,015
126747
315,515
6.092
309 423
314,216
2,546
311 670
26

Citizens Advice Reigate and Banstead Limited
Notes to the financial statements for the year ended 31 March 2023
11. Movement in funds
At
01414-22
InGoming
resources
Outgoing
resources
Transfers
At
31413-23
Restricted reserves
The National Lotte
Surre
Count Council
Nationwide Buildin
sO￿e
The Hen Smith Charit
The Netherb Trust
The Netherb Trust
Raven Housin
Trust
National Citizens Advice
Community Foundation
Surre
DWP Kickstart
Totsl restricted funds
Unrestricted funds
General funds
Surre
Crisis fund fee
DRO fee income
Donations & le
acies
Investment income
Total unrestricted
Totsl fflovement in funds
31,398
50.000
40.511
14,992
2.117
92,742
50,000
93.478
30.752
24.736
14.800
252
19.248
5,058
192
50,000
20,833
30,000
27,000
15,000
10,000
38,794
29.325
18,794
2,325
10,000
15,o¢XI
(516)
(9,484}
5.118
229,860
4,218
238.736
900
139 018
126,747
169.225
686
164
2.567
10
172.652
311,670
114.930
114.349
3.395
173,201
686
294
7,824
671
182676
309,423
130
5.257
661
120 978
350,838
114,349
353,085
Continued on page 28
27

Citizens Advice Reigate and Banstead Limited
Notes to the financial statements for the year ended 31 March 2023
12. Purposes of restricted funds
Funder
Purpose
Received
during year
ending 31
March 2023
The National Lottery
Funding of the salaries of 3 FfE debt case
workers. This is a 5-year grant and ends 31 July
2026
1 FTE outreach worker & supporting costs. The
funding of £50,000 was received during the year
ended 31 March 2022 and was utilised during year
end 31 March 2023. The grant was renewed and
further funding of £50.000 was received during the
year and will be utilised during year ended 31
March 2024.
Contribution for 2 years t¢)wards the salary of 1
FTE Housing Supervisor & supporting costs to help
clients with housing issues including actual or
threatened homelessness. The funding of £50.¢K)O
was received during the year ended 31 March
2022-. haw of the funding was utilised during the
current year and the remainder will be utilised
fjurin
ear endin
31 March 2024
Funding of an Advice Session Supervisor salary
and costs. The grant was for three years & expired
31-07-22.
Contribution towards salaries & costs to provide
advice and support to Merstham residents. The
rant was for three ears & ex
ired A ril 2022.
Contribution towards salaries & cosls to provide
advice and support to Merstham residents. The
grant is for years at £30,000 each year and will
ex
ire 31 Jul 2025.
Contribution lowards a debt caseworker's salary
and supporting costs to work V￿th tenants who
have debt andlor rent arrears andlor tenancy
issues & could be facin
homelessness.
Contribution lowards the salary of an Adviceline
adviser to help meet demand for telephone advice.
The funding will be utilised during year end 31
March 2023.
Contribution t¢)wards essential runnin
osls
Funding towards the cost of employing a young
person aged under 25 years and who had been
claiming Universal Credrt. The funding expired
June 2022.
92,742
Surrey County Council
50,000
Nationwide Building Society
The Henry Smith Charity
The Netherby Trust
The Netherby Trust
30,000
Raven Housing Trust woject
27.000
National Citizens Advice
15,000
Communit Foundation Surre
Department of Work & Pensions
Kickstart scheme
10,000
5,118
Total
229,860
28

Citizens Advice Reigate and Banstead Limited
Notes to the financial statements for th• year ended 31 March 2023
13. Contribution of volunteers
The charity receives help and support in the fomi of voluntary assistance in advising the publi¢ and
administering the charity.
43 {2022.' 48) volunteers contributed 190 (2022: 222) hours per week to CARB during the year. The
economic value of this help is estimated at £217,030 {2022: £230,700), (local salary scales - not Outer
London), in respect of the year 2022-23.
14. Financial Commitments
Capital Commitments
At the balance sheet date there were no capital commrtments.
Operating lease commitments
DurirrfJ the year the charity ¢xcupied premises in Redhill under a licence which enables each paty to
give 14 days, notice to temiinate. Rent is payable in advance and at the yearend the charity had no
commitments {2022'. £0}.
15. Related party transactions
National Citizens Advice provided professional indemnty insurance to CARB amounting to £1,068.00
{2022'. £1,572). This is part of the subscription levied. There were no other related party transactions
during the year.
16. Taxation
The chariiy is exempt from corporation tax as all income is applied to charitable purposes.
17. Pension costs
CARB contributes to pension schemes for employees and is operated on a defined contributions basis.
The scheme was changed on 1 February 2016 to comply with aut¢>enrolment regulations. This is open
to all eligible employees at any time.
Employer contributions a￿ 6¥0 and employee contnbulions are 2% of eligible salary. The assets of the
individual members. schemes are held separately from those of the company in independently
administered funds. The pension cost shovm in the accounts for the year represents contributions
payable by the company and amounted to £14,730 (2022.. £20,427).
29