citizens
advice
Reigate &
Banstead
Citizens Advice Reigate and Banstead Limited
ANNUAL REPORT AND FINANCIAL STATEMENTS
For the Year Ended 31 March 2025
Company No. 5107133
Charity No. 1104970
Data Protection Number Z9103147
FRN: 617706

Citizens Advice Reigate and Banstead Limited
CONTENTS
Pa
5-14
Trustees and Director5 Re
ort
Inde
endent Examiner's Re
ort
15-16
Statement of Financial Activities
17
Balance Sheet
Cash Flow Ststement
19
Notos to the Financial Statements
20-26

Citizens Advice Reigate and Banstead Limited
Legal and Administrative Information
Charity Name:
Charity Registration Number..
Company Registration Number:
Citizens Advice Reigate and Banstead
1104970
5107133
Authorised and regulated by the
Financial Conduct Authority FRN:
617706
Registered Office:
The Horseshoe,
Banstead
Surrey
SM7 2BQ
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 signing of these accounts.
DIRECTORSITRUSTEES ROLE
DATE
APPOINTED
17-04-24
DATE
RESIGNED
Leslie Anderson
Chair
Stephen Jebson
David Woodley
Trustee
26-08-20
Trustee
02-08-19
Andrew Wilson
Trustee
14-09-23
Odile Hounkpatin
Trustee
14-09-23
James Watts
Treasurer
11-11-2024
Richard Hoffman
Chair
14-05-14
17-04-24
None of the directors who held office during the year had a disclosable interest in the
company.
Independent Examiner
David Wheeler FCCA
Cheeld Wheeler & Co
Chartered Certified Accountants
Redhill Chambers
2d High Street
Redhill
Surrey
RH11RJ

Citizens Advice Reigate and Banstead Limited
Bank Details
HSBC
107 High Street
Banstead
SM7 2NR

Citizens Advice Reigate and Banstead Limited
Report of the Trustees
The Trustees (who are also the Directors for the purpose of Company Law) have pleasure in
presenting their annual report and 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 January 2019).
The local Citizens Advice trustee board oversee the information security of all personal
information of our clients, staff, funders and strategic partners that is processed. The local
Citizens Advice hold joint responsibility for client data that is held in our case management
system, with the national Citizens Advice Service. An information assurance management team
exists to ensure the confidentiality, integrity and availability of all personal and sensitive data is
maintained to a level which is compliant with the requirements of the UK General Data Protection
Regulation and Data Protection Act 2018.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Citizens Advice Reigate and Banstead Limited (CARB) is a registered charity and a company
limited by guarantee. The maximum liability of each member is limited to £1. At 31 March 2025
the company had 6 Trustees. The Company is govemed by its Memorandum and Articles of
Association.
The charity commenced operations in 1939 and was incorporated as a company limited by
guarantee on 20 April 2004.
Recruitment, appointment of trustees
Trustees, who also seNe as Directors of the Company, are appointed from the local community
and must either reside or work in the UK. A Board Appointments Committee, chaired by the
Chair of Trustees, oversees the recruitment process. The election of the Chair follows a separate
procedure agreed by the Trustee Board.
The names of trustees who have served during the year are listed on page 3. The Board meets
at least four times a year and is supported by a network of sub-committees covering Funding,
Governance, IT, Research and Campaigns, and Equality and Diversity.
Trustees are nomially elected for a three-year term and may serve for a maximum of six years.
The organisation's activities are coordinated from its offices in Redhill and Banstead.

Citizens Advice Reigate and Banstead Limited
Trustee induction and training
New trustees receive a comprehensive induction, which includes:
An overview of their legal responsibilities under charity and company law.
The charity's Memorandum and Articles of Association.
Committee structures and decision-making processes.
The business plan and recent financial performance.
They also meet with key staff and fellow trustees. Trustees are encouraged to participate in
external training opportunities to strengthen their knowledge and effectiveness in the role.
Organisation Structure
Citizens Advice Reigate and Banstead is a member of Citizens Advice, the operating name of
the National Association of Citizens Advice Bureaux. Membership provides a framework for
advice standards, casework management, and performance monitoring. Operating policies are
determined independently by the Trustee Board to fulfil the charity's objectives and comply with
national membership requirements.
Day-to-day operations are delegated to the Chief Executive, supported by an experienced team
of paid staff and volunteers. Decisions are made by the Trustee Board in line with the Strategic
and Business Development Plan and are reviewed at least annually.
The Management Team meets regularly to review performance against targets, monitor financial
health, and consider matters referred by the Trustee Board. Reports and recommendations are
presented to the Board for approval, with implementation overseen by the Chief Executive and
staff team. Regular staff, volunteer, and management meetings ensure continued progress
against strategic objectives.

Citizens Advice Reigate and Banstead Limited
STRUCTURE, GOVERNANCE AND MANAGEMENT (continued)
Pay and Remuneration of Key Management Personnel
The trustees consider the Board of Trustees and the Management Team (MT) to be the key
management personnel of the charity. The MT are remunerated in line with a published grading
scale widely used in the voluntary sector. Any changes to the scale are approved by the Trustee
Board. The Chief Executive's salary is reviewed and approved separately by the Board, but in
line with this policy.
Key Risks and Uncertainties
The trustees are mindful of the risks facing the charity and regularly review these. The most
significant risks identified during the year were.
A. Securing sustainable funding - maintaining and growing income streams is critical for
sustainability and long-term survival.
B. Increased demand for services - rising demand risks outstripping our capacity to meet
client needs, with potential reputational impact.
C. Volunteer recruitment and retention - as with many local Citizens Advice services, it is
becoming more challenging to attract and retain suitable volunteers.
Plans and Strategies for Managing These Risks
A fundraising strategy is in development for the next financial year to broaden income
generation and build unrestricted reserves, creating a buffer against potential funding
cuts.
Risk management is formally reviewed at least quarterly by the Board and the
Management Team.
The trustees ensure that mitigation strategies align with the charity's strategic objectives
improving accessibility, enhancing operational efficiency, diversifying funding, and
strengthening outreach.
Factors Likely to Affect Financial Performance in 2025126 and Beyond
Funding environment: Core funding from the Local Authority remains uncertain and
subject to wider economic pressures.
Shift from grants to contracts: A move towards commissioning may bring greater
security (typically three to five years) but will involve open tendering and increased
competition.
Political environment: National developments remain unpredictable and could impact
local funding and demand.
Sector competition: As funding tightens, more voluntary sector organisations are
expanding into advice provision, increasing competition in our core area of expertise.

Citizens Advice Reigate and Banstead Limited
OBJECTIVES AND ACTIVITIES
Objects
The charity's objects are to promote any charitable purpose for the benefit of the community in
Reigate and Banstead, through the advancement of education, the protection and preservation
of health, and the relief of poverty, sickness and distress.
Aims, Objectives, Strategies and Activities
Citizens Advice Reigate and Banstead (CARB) provides free, confidential, impartial, and
independent advice and information for the benefit of the local community. We also influence
policies and practices through research and campaigns, ensuring individuals do not suffer due
to lack of knowledge or an inability to express their needs effectively.
We aim to provide the advice people need for the problems they face, while working to improve
the policies and practices that affect people's lives. We value diversity, promote equality, and
challenge discrimination.
Our strategic priorities for the year were:
1. Accessibility - ensuring clear information on how to access CARB services," improving
Adviceline for clients and volunteers., focusing resources on RBBC clients.
2. Operational Efficiency
maximising the effective use of staff and volunteer time.,
reducing missed appointments,. improving first client engagement.
3. Funding - building sustainable and diverse income streams to maintain staff resources
and meet local demand.
4. Outreach - delivering fa￿-to-faCe advice in community locations to reach those unable
to access services digitally.
Ensuring Our Work Delivers Our Aims
We review our aims, objectives, and activities annually. This includes assessing achievements,
outcomes, and the impact of key projects. Through this process, the trustees ensure that all
activities remain consistent with the charity's objects and strategic priorities.
During the year, our key activities included..
Delivering cost-effective, person-centred services.
Reviewing and improving the quality of advice provided to clients.
Diversifying funding streams to minimise risk.
Working in partnership with other organisations to improve access to advice, information,
and support.
HOW OUR ACTIVITIES DELIVER PUBLIC BENEFIT
All our charitable activities are undertaken to deliver public benefit, in line with section 4 of the
Charities Act 2011. The trustees confirm they have had due regard to Charity Commission
guidance on public benefit when setting the charity's aims and activities.
The principal activity of CARB remains the provision of free, confidential, independent, and

Citizens Advice Reigate and Banstead Limited
impartial advice to members of the public. Advice is delivered through telephone, email, and
webchat, as well as from our offices in Redhill and Banstead.
In addition to generalist advice, CARB provides specialist debt casework and access to pro bono
legal appointments through local solicitors.
Service Report 2024125
Introduction
This year has been one of both challenge and achievement for Citizens Advice Reigate and
Banstead. Against a backdrop of continuing financial pressures on households, increasing
demand for advice, and rapid changes in the external environment, our service has remained
a trusted and vital source of support for local people.
We are proud to have adapted, innovated, and strengthened our work so that everyone in our
community can continue to access free, independent, and confidential advice when they need
it most. None of this would have been possible without the extraordinary commitment of our
staff, volunteers, trustees, and partners, and we are grateful for their dedication throughout the
year.
Who We Are
Our mission is simple but powerful.. to help build a more caring community by transforming
clients, lives-practically, financially, and emotionally. In doing so, we contribute to a healthier,
more inclusive Reigate and Banstead.
During 2024125, our work was guided by four strategic priorities..
Supporting the most vulnerable members of our community.
Building sustainability and growth through funding and technology.
Monitoring performance through data and strong partnerships.
Ensuring our service is approachable, helpful, and in touch with local needs.
Our Services
We continued to offer a full range of advice services, combining Adviceline, and in-person
support across our offices and outreach locations. Our specialist projects debt covering
hardship support, housing, energy, and welfare benefits, Macmillan supporting those with
cancer and their carers to ensure they get the financial support and benefits they need. This
has enabled us to respond to complex and urgent needs across the borough.
This year also saw improvements in how we deliver our services. We restructured Adviceline
to reduce waiting times, enhanced our website to make information easier to access, and

Citizens Advice Reigate and Banstead Limited
strengthened our supervision and quality assurance processes. These steps have helped us
provide a more efficient, consistent, and client-focused service.
Case Study - Sarah's Story
Sarah, a single parent, was struggling with rent arrears and at risk of losing her home. She
came to us feeling overwhelmed and unsure where to turn. We worked with her to negotiate
with her landlord, access local hardship support, and maximise her income through additional
benefits. Today, Sarah is back on track with her rent and has the stability she and her children
need.
Our Impact in Numbers
Over the past year, we supported 3738 of local residents, helping them to find a way forward
with problems that affect their daily lives. We dealt with 11,466 issues which spanned the full
breadth of social welfare law, with particular demand for advice on benefits, debt, housing,
employment, and family matters. Our top 3 issues included localised social welfare,. personal
independent payments and council tax reduction.
Our dedicated volunteer team consisting of 42 and 12 paid staff relentlessly provide advice,
support, and governance. Their contribution remains the backbone of our service, ensuring we
can help so many people despite increasing demand and limited reSoUr￿s.
Research and Campaigns
As well as helping individuals, we have continued to address the root causes of the problems
our clients face. By capturing evidence from our casework, we have contributed to local and
national campaigns that seek to influence policy and improve systems.
Locally, we have shared insights with Reigate & Banstead Borough Council and Surrey County
Council to inform the Poverty Reduction Project and other initiatives. Nationally, our
contributions have fed into Citizens Advice campaigns on the cost of living, housing, and
energy.
Partnerships and Community Engagement
Partnerships remain at the heart of our approach. In 2024125, we worked closely with Reigate
& Banstead Borough Council, Surrey County Council, Raven Housing Trust, Macmillan and
local MPS, as well as playing an active role in voluntary sector networks.
These collaborations allowed us to extend our reach, secure new contracts and funding, and
play a strategic role in shaping local responses to povety and hardship. We are particularly
proud of our role in the Borough's Poverty Reduction Project, which is beginning to make a
tangible difference in the lives of local residents.
io

Citizens Advice Reigate and Banstead Limited
Case Study- A Community Impact Story
A local family facing eviction due to rent arrears was referred to us through a partnership
project. By working with the housing team at the Council and Raven Housing Trust, we
secured emergency support, stabilised their housing situation, and helped them create a
manageable repayment plan. Without this coordinated response, the family could have
become homeless.
Quality and Standards
Maintaining the highest standards of advice is central to our work. This year, we improved our
Quality of Advice Audit scores and invested in supervision, appraisal, and training for our staff
and volunteers. We also overhauled our policies and systems, ensuring that our service
remains robust, safe, and well-governed.
Feedback from clients tells us that our service is approachable, trusted, and effective. Many
describe the relief they feel when they contact us, knowing that they will be listened to and
supported without judgement.
Looking Ahead
As we move into 2025126, demand for advice is unlikely to lessen. Rising living costs. changes
to welfare, and pressures on housing will continue to affect our community. Our priorities will
be to:
Strengthen accessibility, so more people can get help when they need it.
Expand training and support for volunteers, recognising their central role.
Invest in digital tools and infrastructure to meet changing needs.
Work with partners to secure long-term sustainability for our service.
We are determined to continue standing alongside those who need us most, ensuring that no
one in Reigate and Banstead has to face their problems alone.
Thank You
Our achievements this year would not have been possible without the extraordinary
commitment of our volunteers, staff, and trustees, whose passion and resilience inspire us
every day. We are also deeply grateful to our funders and partners, whose support ensures we
can continue to deliver this essential servi￿.
Together, we are making a real differen￿ to the lives of people across our community.

Citizens Advice Reigate and Banstead Limited
FINANCIAL REVIEW
The funding environment for the charity sector remains highly challenging in this period of
austerity. Citizens Advice Reigate and Banstead is committed to delivering added value for
funders through sound financial management, while ensuring that our services remain aligned
to the strategic objectives of stakeholders at both local and national level.
To respond to these pressures, the charity is focused on its four strategic priorities:
Accessibility - maintaining clear and consistent routes for clients to reach our services.
Operational Efficiency- maximising the impact of staff and volunteer time, ensuring our
limited resources support as many clients as possible.
Funding - diversifying and strengthening income streams to safeguard the future of the
service.
Outreach - reaching those who most need face-to-face support in the community.
We continue to work hard to provide a cost-effective service that genuinely meets the needs of
our clients. However, the combination of rising demand and significantly reduced funding
resources presents an ongoing challenge for the organisation.
In the reporting period, the charity had a deficit of £20,580 (2023124: surplus £15,117) from a
total income of £487,001 (2023124.. £678,567) and expenditure of £507,581 (2023124..
£663,449) At the year end the charity's total funds stand at £303,960 (2023124.. £324,540) of
which £295,923 (2023124.. £250,729) is unrestricted and £8,037 (2023124.. £73,811) is restricted.
Principal Funding Sources
Total income for the year was £487,001, a decrease of £191,566 compared with 2023124.
The trustees extend their sincere gratitude to Reigate and Banstead Borough Council, whose
continued support provides the core funding essential to maintaining the charity's operating
capacity.
In addition, we are extremely grateful to the following funders for project-specific support during
the year".
National Lottery - funding to sustain our debt advice service, which helped over 150
local households manage problem debt and avoid court action.
Surrey County Council - funding for the Surrey Adviceline, which handled more than
8,000 calls this year, giving clients faster access to advice.
Raven Housing Association - supporting debt advice for tenants, including a family in
Redhill who were able to clear rent arrears and avoid eviction.
Nationwide Building Society
enabling us to provide specialist housing advice,
including supporting clients at risk of homelessness to secure stable accommodation.
The Netherby Trust - targeted funding for client support in Merstham, where we
assisted residents with complex benefits and housing issues.
National Citizens Advice- providing support to maintain consistent delivery of general
advice, ensuring local people receive impartial and high-quality help
Macmillan Cancer Support - funding our specialist cancer advice service, which
supported 92 people this year, including clients at end of life who needed urgent help with
benefits and housing.
12

Citizens Advice Reigate and Banstead Limited
Without the generosity of these funders, we would not have been able to support the numbers
of people we did in Reigate and Banstead this year.
Investment Policy
In line with its Memorandum and Articles of Association, the charity has the power to invest
surplus funds not immediately required for its purposes. At 31 March 2025, the charity held no
such investments.
Reserves Policy
The trustees aim to maintain unrestricted reserves equivalent to at least three months of
operating expenditure, calculated as an average of running costs against the current annual
budget. This policy is reviewed quarterly.
At 31 March 2025, unrestricted reserves stood at £295,923, which is above the three-month
minimum threshold and compliant with the agreed reserves policy.
Going Concern
The financial statements have been prepared on a going-concern basis. The charity has secured
core funding for the coming year and received commitments from other sources, providing a
stable platform from which to operate. The trustees are therefore confident in the charity's ability
to continue meeting its obligations as they fall due.
Future Plans
Developing a sustainable service that meets the needs of clients remains the priority for 2025126,
Building on achievements in 2024125, the charity will:
Diversify funding streams further to reduce reliance on single sources of income,
improving resilience and sustainability.
Strengthen internal monitoring and evaluation to better understand service impact,
inform continuous improvement, and provide transparent reporting to funders.
Enhance value for money by improving operational efficiency, ensuring resources are
targeted where they have the greatest effect, without compromising service quality.
Expand outreach capacity to bring advice services to those in the community who face
barriers to digital or Offl￿-based support.
These plans align directly with our strategic priorities of Accessibility, Operational Efficiency.
Funding, and Outreach, ensuring that the charity continues to deliver high-quality, client-focused
services in an increasingly challenging financial environment.
ststement of Trustees, Responsibilities
The trustees (who are also the directors of the charitable company for the purposes of company
law) are responsible for preparing the Annual Report and the financial statements in accordance
with applicable law and regulations.

Citizens Advice Reigate and Banstead Limited
Company and charity law require the trustees to prepare financial statements for each financial
year. The trustees have elected to prepare the financial statements in accordance with United
Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and
applicable law).
Company law requires the trustees not to approve the financial statements unless they are
satisfied that they give a true and fair view of the state of affairs of the charitable company and
of its surplus or deficit for that period. In preparing the financial statements, the trustees are
required to:
select suitable accounting policies and apply them consistently.,
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards have been followed, subject to any
material departures disclosed and explained in the financial statements.
prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the charitable company will continue in operation.
The trustees are responsible for keeping adequate accounting records that are sufficient to show
and explain the charitable company's transactions, and which disclose with reasonable accuracy
at any time its financial position, enabling them to ensure that the financial statements comply
with the Companies Act.
They are also responsible for safeguarding the assets of the charitable company and for taking
reasonable steps to prevent and detect fraud and other irregularities. Where applicable, the
trustees are also responsible for the maintenance and integrity of the corporate and financial
information included on the charity's website.
In preparing this report, the trustees have taken advantage of the small companies, exemptions
provided by section 415A of the Companies Act 2006.
The annual report was approved by the trustees of the charity on 15 December 2025 and signed
on its behalf by
e Woodley
Trustee
James Watts
Trustee
14

Citizens Advice Reigate and Banstead Limited
Independent Examiner's Report to the Trustees of Citizens Advice Reigate and
Banstead Limited
I report to the charity trustees on my examination of the accounts of the company for the year
ended 31 March 2025, set out on pages 15 to 26.
Responsibilities and basis of report
As the Charity's Trustees of the Company, (who are also the Directors of the company for the
purposes of company law), you are responsible for the preparation of the accounts in
accordance with the requirements of the Charities Act 2011 (the Act), and the Companies Act
2006 (the 2006 Act)
Having satisfied myself that the accounts of the Charity 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 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 under section 145{5)b of the 2011 Act.
Independent Examiner's statement
As the Charity's income exceeded £250,000 an examiner must be a member of a body listed in
section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because
l am a member of the Association of Chartered Certified Accountants, which is one of the listed
bodies.
I have completed my examination. I confirm that no matters have come to my attention in
connection with my examination which give me cause to believe that in any material respect:
accounting records were not kept in accordance with section 130 of the Act and section 386
of the Companies Act 2006., and
that the accounts do not accord with these records" or
that the accounts do not comply with the applicable requirements concerning the form and
content of accounts set out in Charities (Accounts and Reports) Regulations 2008 and
comply with the accounting requirements of section 396 of the Companies Act 2006 other
than any requirement that the accounts show a 'true and fair, view, which is not a matter
considered as part of an independent examination., or
the accounts have not been prepared in accordance with the methods and principles of the
Statement of Recommended Practice" Accounting and Reporting by Charities applicable to
charities preparing their accounts in accordance with Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS102).
I have no concerns and have come across no other matters in connection with the examination
to which attention should be drawn in this report in order to enable a proper understanding of
the accounts to be reached.
15

Citizens Advice Reigate and Banstead Limited
Signed: kn L
David Wheeler FCCA
Cheeld Wheeler & Co
Chartered Certified Accountants
Redhill Chambers
2d High Street
Redhill
Surrey
RH11RJ
Date: 15 December 2025
16

Citizens Advice Reigate and Banstead Limited
STATEMENT OF FINANCIAL ACTIVITIES
Including income and expenditure account
For the year ended 31 March 2025
Notes
Unrestricted
Funds
Restricted
Funds
Total 2025
Unrestricted
Funds
Restricted
Funds
Total 2024
Income from:
Charitable activities
Donations and le
acies
Investment income
166,075
3,875
7,537
309,514
475,589
3,875
7,537
129,623
5,926
8.230
534,787
664.410
5.926
8,230
3a
3b
Total income
177,487
309,514
487,001
143,779
534,787
678.566
enditure on:
Charitable activities
Govemance costs
131,122)
1.172
{374.054
1,233)
505.176
2,405}
60,119
635
601,697
998
661,816
1.633
Total ex
ndlture
132.294
375,287
507.581
60.754
602.695
663.449
Net incomel
ex
enditure
45,193
65,774
20,580
83,025
67.908
15,117
Transfers between funds
14,972
14.972
Net movement in funds
45,193
65,774
20,580
68,053
52,936
15.117
Reconciliation of funds:
Total fvnds blf
1StA
ril 2024
12
250,729
73,811
324,540
182,676
126,747
309,423
Total funds clf 31 March
2025
12
295,922
8,037
303,960
250,729
73,811
324,540
The statement of financial activities includes all gains and losses in the year. All income and
expenditure derive from continuing activities.
The notes on pages 15 to 26 form part of these financial statements.
17

Citizens Advice Reigate and Banstead Limited
BALANCE SHEET
As at 31 March 2025
Unrestrlctfrd
funds
Restricted
funds
2025
2024
Notes
Fixèd assets
Tan
ible assets
Current assets
Debtors
Cash at bank and in hand
30,050
277.015
30,050
285,052
28,501
320,979
8,037
307,065
8,037
315,102
349,480
Liabilities
Creditors.. amounts fallin
within one
ear
due
10
11,142
11.142
24,940
Total net assets
295,923
8,037
303,960
324,540
Funds of the charity
Unrestricted & desi
Restricted funds
nated funds
12
12
295,923
295.923
8,037
250.729
73,811
8,037
Total chari
funds
295,923
8,037
303,960
324.540
These financial statements have been prepared in accordance with the provisions applicable to small
companies within Part 15 of the Companies Act 2006.
For the financial year ended 31st March 2025, the charity was entitled to exemption from audit under
section 477 of the Companies Act 2006 relating to small companies.
The members have not required the charity to obtain an audit of its accounts for the year in question in
accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of Companies Act
2006 with respect to the maintenance of accounting records and the preparation of accounts.
The financial statements on pages 15 to 26 were approved by the trustees on 15 December 2025, and
signed on their behalf by:
Dav
rustee
oodley
James Watts
Trustee
Company Number: 1104970
The notes on pages 15 to 26 form part of these financial statements.

Citizens Advice Reigate and Banstead Limited
CASH FLOW STATEMENT
For the year ended 31 March 2025
Notos
2025
2024
Cash flows from o
eratln
activities:
Net cash
rovlded b o
eratin
activities
13
43,464
4,544
Cash flows from investin
Interest income
actlvltles:
13
7,537
8,230
Net cash
rovlded b financin
activities
Decrease in cash and cash e
uivalents in the reportin
eriod
Cash and cash equivalents at the beginning of the reporting
period
35.927
320,979
12.774
308,205
Cash and cash 8
uivalents at the end of the re
ortin
285,052
320,979
The notes on pages 15 to 26 form part of these financial statements.
19

Citizens Advice Reigate and Banstead Limited
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
The charity is a private company, limited by guarantee, registered in England and Wales. The
company's registered office address is as shown on page 3.
The charitable company constitutes a public benefit entity as defined by FRS 102.
Accounting Policies
Basis of preparation
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements
have been prepared in accordance with 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), the
Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS
102), the Charities Act 2011, the Companies Act 2006. Assets and liabilities are initially
recognised at historical cost or transaction value unless otherwise stated in the relevant
accounting policy.
Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the trustees
in furtherance of the general objectives of the company and which have not been designated for
other purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed
by donors or which have been raised by the company for particular purposes. The costs of
raising and administering such funds are charged against the specific fund. The aim and use of
each restricted fund is set out in the notes to the financial statements.
Income
All income is included in the statement of financial activities when the charity is entitled to the
funds and the amount can be measured with reasonable certainty. Income is deferred only
when the charity has to fulfil conditions before becoming entitled to it or where the donor has
specified that the income is to be expended in a future period.
Voluntary income is received by way of grants, donations and gifts, including gift aid income
where applicable, and is included in full in the statement of financial activities when receivable.
Income from grants, where related to performance and specific deliverables, are accounted for
when it is probable that the income will be received and the amount can be measured reliably
and is not deferred.
Donated services and facilities are included at the value to the charity where this can be
quantified and is material. The value of services provided by volunteers has not been included
in these accounts.
20

Citizens Advice Reigate and Banstead Limited
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
Accounting Policies (continued)
Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured
reliably by the company., this is normally upon notification of the interest paid or payable by the
Bank.
Expenditure
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is reported as part of the expenditure to which it
relates.
Expenditure on raising funds,. comprise the costs associated with attracting voluntary income.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its
activities and services for its beneficiaries. The primary functional activity of the charity is the
giving of free and confidential advice to the public. It includes both costs that can be allocated
directly to this activity and those costs of an indirect nature necessary to support them.
Support costs includes all those overhead costs of office and bureau accommodation, utility
services, and other services and costs, which are in support of the activity. They also include
those costs not associated with the other two headings and includes costs of meeting the
constitutional and statutory requirements of the charity, the audit fees and costs linked to the
strategic management of the charity. They have been allocated to activity cost categories on
basis consistent with the use of resources.
Taxation
The company, being a registered charity with minimal trading income, has been granted
exemption from tax under Section 505 of the Income and Corporation Taxes Act 1988. No
provision for taxation has therefore been made in these accounts.
1.7 Going concern
The financial statements have been prepared on the assumption that the charity continues to
operate as a going concern. The charity secured core funding for the following financial year
plus additional funding from other sources. The trustees are of the opinion that the charity is
able to continue to meet its financial obligations as they fall due.
Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount
offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
21

Citizens Advice Reigate and Banstead Limited
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
Accounting Policies (continued)
1.9 Cash at bank and in hand
Cash at bank and in hand includes cash and short tem highly liquid investments with a short
maturity of three months or less from the date of acquisition or opening of the deposit or similar
account.
1.10
Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from
a past event that will probably result in the transfer of funds to a third party and the amount due
- to settle the obligation can be measured or estimated reliably. Creditors and provisions are
normally recognised at their settlement amount after allowing for any trade discounts due.
Pensions and retirement benefits
The charity contributed to pension schemes for employees and is operated on a defined
contributions basis. The scheme was changed on 1 February 2016 to comply with auto-
enrolment regulations. This is open to all eligible employees at any time.
Employer contributions are 6 % and employee contributions are 20/0 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 shown in the accounts for the year
represent contributions payable by the company and amounted to £15985 (2023124 £15305).
Income from charitable activities
un￿StrICted
Restricted
Total 2025
Unrestricted
Restricted
Total 2024
Govemment
and public
authorit
contracts
Other advisory services
166.075
166,075
129,449
129,449
309.514
309,414
174
534,787
534,961
166,075
309.514
475 589
129.623
534 787
664,410
Income from other sources
Unrestricted
Restricted
Total 2025
Unrestricted
Restricted
Total 2024
a. Donations and le
Donations
Legacies
acies
3.875
3,875
5,926
5,926
b. Investment income
Bank interest received
7,537
7,537
8,230
8,230
11,412
11,412
14,156
14,156
22

Citizens Advice Reigate and Banstead Limited
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
Ex
enditure
Surrey
Advice
Line
National
Lottery
Fund
Ma¢millan
Surrey
County
Council
Other
projects
Total
2025
Total
2024
Direct costs:
Staff costs
25,390
86.389
91.585
56.543
107,732
3e7,639
335.103
ort costs:
Office, It & comms
Premises & other
Other partner
ments
6,215
2,255
94,008
4,617
1,441
6,256
2,359
8.098
2,729
6,960
2,600
32,146
11,384
94,008
33.285
11.404
282,024
Charitable activilies
cost
Governance costs
127,868
92.447
100,199
67,370
117,291
505,176
661,816
419
322
359
980
324
2,404
1.633
Total Ex
enditure
128,288
92,769
100,558
68.350
117,615
507,581
663,449
Net incomin
resources for the
ear
2025
2024
Thls Is stated after char
in
Inde
endent Examiner's remuneration..
1.740
1.620
Trustees
During the year no remuneration or benefits for seNi¢es as a directorltrustee have been paid or were payable,
dire¢tly or indirectly, out of the funds of the charity to any trustee or to any person known to be connected with
them. No trustee expenses have been inGurred during the year.
7 Em
ees
2025
2024
ment costs
es and salaries
So¢ial security costs
336,291
28,113
291,433
21,305
15,305
Employer's contribution to defined contribution pension
scheme
15,985
381,019
328.043
23

Citizens Advice Reigate and Banstead Limited
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
The average number of full-time equivalent employees
by function was
Charitable DufDoses
Manaqement and administration of the charity
10.2
No employee received remuneration amounting to more than £60,000 in the period
5 employees received remuneration between £30.001 and £40,000 (2023124 '.4)
Fixed Assets
The charity has no fixed assets (2023124: 0).
Debtors
2025
2024
Debtors
Pre
ments
Accrued income
7.223
30,050
21,278
30,05Q
10
Creditors: amounts falling due within one year
2025
2024
Accruals
Other Creditors
1,500
9.642
13,698
11,142
24,940
24

Citizens Advice Reigate and Banstead Limited
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
11 Analysis of net assets between funds
Unrestricted
Restricted
Total 2025
Unrestricted
Restricted
Total 2024
Tan
ible fixed assets
Current assets
Current liabilities
307,065
11,142
8,037
315.102
11.142
265,025
24,940
84,455
349,480
24,940
Totsl
295,923
8,037
303,960
240,085
84,455
324,540
12 Movement in funds
At 01-04-24
Incoming
resources
Outgoing
resources
Transfers
At 31-03-25
Restrl¢ted reserves
The National Lottery
Surre
Count Council
Nationwide Buildin
Societ
The Netherb Trust
Raven Housin
Trust
Surre
Advice Line
Macmillan
26,825
11.973
13.229
11.514
10.269
77,191
192,7691
10,808
11.248
1,165
13,229
703
110.8111
132.0531
128.2881
1100.5581
30,046
103,750
98.527
8,262
24.538
2,032
Total restricted funds
73.810
309,514
375,287
11.473
19,510
Unrestrlcted funds
General funds
Surrey Crisis fund fee
DRO fee income
Donations & legacies
Investment income
221,336
10,875
409
9,209
8.901
94,500
71.575
{68,3501
163.9431
111,473}
236.012
18,507
409
13,084
16,438
3,875
7,537
Total unrestricted
250,730
177.487
1132,2931
111,4731
284,450
Total movements in funds
324,540
487,000
1507,5811
303.960
25

Citizens Advice Reigate and Banstead Limited
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
13 Reconciliation of cash flows from operating activities
2025
2024
Net incomel(expenditure
Less- Interest income
Decrease in debtors
Decrease in creditors
for the re
ortin
eriod
20.580
(7.5371
(1.5491
113.798)
15.117
8.230
21.191
18.847
Net cash provided by (used in) operating
activities
(43,464)
4.544
14 Related Parties Transactions
National Citizens Advice provided professional indemnity insurance to CARB amounting to
£1,104 (2024.. £1,104). This is part of the subscription levied.
The charity paid £1,020 during the year ended 31 March 2025 (2024.. £1,567) for various
insurance services. Insurance of the fabric of the Redhill Offi￿ building is included in the
payments to the landlord. Professional indemnity cover is provided through membership of
National Citizens Advice
15 Volunteers
As indicated in the Trustees Report. the volunteers are indispensable to the running of a Citizens
Advice service, where they advise the public and administer the service. The volunteers bring
skills and experience to the service without which, it could not operate.
26