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← Action For Carers (Surrey)

2025-03-31-accounts

Company number: 05939327 Charity Number: 1116714

Action for Carers (Surrey)

Report and financial statements For the year ended 31 March 2025

Action for Carers (Surrey)

Contents

For the year ended 31 March 2025

Reference and administrative information ...................................................................................... 1 Trustees’ annual report .................................................................................................................. 2 Independent auditor’s report ....................................................................................................... 11 Statement of financial activities (incorporating an income and expenditure account) ................... 15 Balance sheet ............................................................................................................................... 16 Statement of cash flows…………………………………………………………………………………………… 17 Notes to the financial statements ................................................................................................. 18

Action for Carers (Surrey)

Reference and administrative information

For the year ended 31 March 2025

Company number 05939327 Charity number 1116714 Registered office Astolat, Coniers Way and operational Burpham, Guildford address Surrey, GU4 7HL

Trustees Trustees, who are also directors under company law, who served during the year and up to the date of this report were as follows:

Alison Yard Chair Henrietta Griffiths Vice Chair, retired 21/03/25 Nicola Walsh retired 21/03/25 Simon Denison resigned 07/06/24 Martin Brown Treasurer Rob Young Vice Chair from 21/03/25 Margaret Hicks Rhianna Williams Hollie Baker Catherine Colvin Bim Ewetade Stephanie Fitzgerald Christopher Bovell appointed 21/03/25 Mirjana Fowle appointed 21/03/25 Chief Executive Tim Bevans Bankers CAF Bank Ltd Kings Hill, West Malling, Kent ME19 1EP Solicitors Russell – Cooke LLP 2 Putney Hill, London SW15 2AB Auditor Sayer Vincent LLP Chartered Accountants and Statutory Auditor 110 Golden Lane, London EC1Y 0TG

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Action for Carers (Surrey) - DRAFT

Trustees’ annual report

For the year ended 31 March 2025

The trustees present their report and the audited financial statements for the year ended 31 March 2025.

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP, applicable to charities preparing their accounts in accordance with FRS 102.

Objectives and activities

Purposes and aims

The trustees regularly review the aims, objectives and activities of the charity. This report looks at what the charity has achieved and the outcomes of its work in the reporting period. The trustees report on the success of each key activity and the benefits the charity has brought to the groups of people it is set up to help. The review also helps the trustees ensure the charity's aims, objectives and activities remain focused on its stated purposes.

The trustees have referred to the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the set aims and objectives.

The organisation’s objects are for the relief of the needs of unpaid carers living or caring in Surrey, who provide regular help to adults or children who due to illness, disability, a mental health problem or an addiction could not cope without their support. These objects are met by providing and assisting in the provision of information, advice, guidance, signposting and support to carers. The organisation operates throughout the county of Surrey.

Vision

The vision of Action for Carers (Surrey) (ACS) is "That every unpaid Carer in Surrey is heard, valued and supported”

Mission

Action for Carers (Surrey) commits to:

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Action for Carers (Surrey) - DRAFT

Trustees’ annual report

For the year ended 31 March 2025

Values

The values of ACS confirm the organisation’s commitment to quality and equality. They define the way it conducts itself and help drive excellence throughout the organisation. Our values are:

The organisation used its staff conference in January 2025 to deep-dive into the values, and developed behaviours for each of the values and are now being embedded into the everyday work.

Strategic Aims

Action for Carers Surrey updated its three-year strategy in 2024 to reflect changes in the financial and operating landscape and continues to make good progress, which is monitored and reviewed regularly by the board. Key highlights include commissioning a new single CRM, investing in IT resources, data security and data cleansing, reviewing staff benefits and rewards and developing our “One ACS” approach to working. Putting the carer at the centre of everything we do remains a priority.

The current strategy has 6 key strategic objectives. These are;

The board and senior managers are working on a new 5 year strategy to take the organisation through to 2030.

Achievements and performance, and beneficiaries of our services

The charity's main activities and those whom it aims to help are described below, in the major project areas. All its charitable activities focus on carers and are undertaken to further Action for Carers (Surrey)’s charitable purposes for the public benefit.

Adult Carer Support

This vital service provides comprehensive information, expert advice, and tailored guidance to adult carers throughout Surrey, delivered through accessible Carer Hubs, hospitals and through community partnerships as well as online and by phone. Offering essential training, enriching

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Trustees’ annual report

For the year ended 31 March 2025

wellbeing activities, and valuable peer support networks, the service also now features a specialist team dedicated to those caring for individuals with mental health conditions. Crucially, Adult Carer Support actively forges strong partnerships with social care, health, and voluntary sector organisations to champion the role of carers and advocate for improved services and support, all delivered against four key contracts.

Adult Carer Support has demonstrated significant impact, with more than 5,000 new referrals triaged and supported throughout the year. The service delivered 514 in-person wellbeing, training, and support events, alongside a further 184 online events, extending our reach and accessibility.

Moving & Handling

This crucial service equips carers of both adults and children with the knowledge, skills, and confidence to undertake moving and handling safely. Through individual consultations and group training sessions, the expert team provides essential information, practical advice, and tailored support, including guidance on specialised equipment, to prevent injury and promote the wellbeing of both the carer and the person they care for.

The Moving and Handling Service has ensured prompt response and support, with all referrals contacted within 5 days. During the reporting period, 1,185 carers received a service, and the team delivered 24 group training sessions across the year, enhancing the skills and confidence of carers in safe moving and handling practices.

Surrey Young Carers

Recognising the unique challenges faced by young people with caring responsibilities across Surrey, this essential service offers a diverse range of support. From providing opportunities to connect with peers and enjoy vital respite through engaging activities, to delivering more intensive one-to-one and group support, the service understands and addresses the impact of caring on daily life and education. Working collaboratively with key partners- especially in education and social care - the Young Carers team ensures comprehensive and effective support for young people from all family backgrounds.

The Young Carers service continues to provide a vital lifeline for young people with caring responsibilities. More than 2,200 registered young carers are receiving ongoing support, and 1,000 young carers participated in activities. In addition, a further 1,000 unregistered young carers were reached through our activity programmes. The service delivered 225 support groups and activities, including a residential, offering crucial respite and peer support.

Financial review

Action for Carers Surrey continued to deliver Surrey County Council commissioned contracts during the year ending March 2025, adding additional work supporting carers of people with

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Trustees’ annual report

For the year ended 31 March 2025

mental health conditions under new contracts with SCC and Surrey & Borders NHS Partnership. Our performance against agreed KPIs remains high, and all contracts will remain in force for the 2025/26 financial year too, giving us excellent short to medium term funding certainty.

Overall we produced a surplus of £163,371 for 2024/25 (2023/24: £157,160 surplus) on an income of £2,880,304 (2023/24: £2,454,444). This was a slightly higher than anticipated surplus as our investment in our IT and database planned for the year will now run into 2025/26, spreading the costs over two years, and as such we anticipate being close to break-even for 2025/26 as we continue to invest in services for the benefit of carers.

Fundraising practice

In March 2025 ACS appointed its first Fundraising Manager. ACS does not use professional external fundraisers or commercial participators. Donations received are often from unsolicited ad hoc fundraising and we have worked with community groups, schools, corporate partners and individuals, as well as using occasional and appropriate Trust grant applications. During the year ACS did not receive any complaints in relation to its fundraising practice.

Surrey Young Carers in particular has received a fantastic number of grants and donations towards our activity budget during the year, and the Adult Carer Support service have received several donations towards groups and activities. The trustees and staff are very grateful for this support, and particular thanks go to the following, for donations and grants of over £1,000:

Berkeley Foundation Berkeley Group
Evelyn Partners Azets Guildford
Absolute Insurance Brokers Luke Simpson
Thames Ditton & Esher Golf Club Clare Spacie
Community Foundation for Surrey Enterprise Foundation
Astolat Masonic Lodge Royal Bank of Canada
Jule Harries
Bramley, Wonersh & Shamley Green Nursing Association

ACS has also applied for and been granted funds to make small grants to carers, receiving £96,500 from Surrey County Council for carers in food or fuel poverty from the central government Household Support Fund. These grants have been warmly received by carers.

Huge thanks to the many schools, societies, organisations, churches, businesses and individuals who have raised funds for young carers and the Adult Carers Support service throughout the year, and to those individuals and businesses who provided toiletries and other items for our wellbeing bags, and easter eggs and Christmas presents to distribute to our young carers. Our particular thanks go to Berkeley Group, who have been fantastic corporate partners to our young carers service for several years. The partnership came to an end in April 2025 but their staff have made a material difference to the amount and quality of activities we have been able to provide for

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Trustees’ annual report

For the year ended 31 March 2025

young carers, and has also enabled us to work with the Berkeley Foundation too, raising funds and being able to tap into their knowledge bank of resources.

We are also grateful for the support of organisations such as the National Trust and Historic Royal Palaces, who provided carers with free passes to visit their properties, and Surrey Outdoor Learning & Development, ACS International School Cobham and Yvonne Arnaud Theatre, who provided free venues and activities for young carers.

Principal risks and uncertainties

The trustees and senior management maintain a risk register which identifies principal risks, with a view to mitigating those. One of the major uncertainties ACS has is around future levels of funding, and although we have contracts in place for our two largest services (Adult Carers Hubs and the Young Carers service) until at least March 2027, the two smaller contracts (Moving & Handling service and Hospital Carers Support), which were extended by a year in late 2024 to cover April 2025 to March 2026, are due to end at that point. While both contracts are performing well, we don’t know commissioners’ intentions as to the future commissioning of those services at present, and we have to be aware that with local authority budgets under severe pressure and the uncertainty around the devolution landscape that future funding is not guaranteed.

Reserves policy and going concern

We have updated our reserves policy this year, the updated policy is to maintain sufficient reserves to cover the risk (however unlikely) of a loss of all of the main contracts, the risk of a one-year mismatch between the rate at which inflation increases income and costs, and for certain operational risks. As at the year end, this leads to a minimum reserve requirement of £584,000. Our free reserves at the year-end are £890,000 (2024: £758,000). The trustees consider this adequate for the charity’s needs and in line with our reserves policy, and plan to invest some of the surplus reserves during 2025/26 into additional resources in order to further improve services, particularly in updating our database and IT systems. An explanation of the individual funds is provided in note 18. Restricted funds at the reporting date were £38,000 (2024: £45,000).

As detailed above, future funding does remain a major risk, and the trustees believe it is prudent to ensure those risks are covered, whilst believing that there are no short-term material uncertainties relating to going concern.

Plans for the future

As noted above, we have a better than anticipated surplus for 2024/25 despite investment in our infrastructure and staffing progressing during the year in order to reduce our administrative burden and allow for more front line support. This investment will continue into 2025/26 and improved databases and internal IT systems should give us a better understanding of our impact,

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Trustees’ annual report

For the year ended 31 March 2025

and we are also keen to better ensure the voice of the carer is heard as we progress with delivering our strategy.

Structure, governance and management

The organisation is a charitable company limited by guarantee, incorporated on 19 September 2006 and registered as a charity on 9 November 2006.

The company was established under a memorandum of association which established the objects and powers of the charitable company and is governed under its articles of association.

Organisational Structure

The ACS decision making body is the Board of trustees, of which all trustees are members. The Board:

The board has a sub-committee covering finance, and has provision for sub-groups as required, which can make recommendations to the Board. The organisation uses a foundation model whereby the only members are trustees; this has proven to be both efficient and cost saving. Being carer-led remains fundamental to our organisation’s core values and our Board continues to have a majority of trustees with lived-experience of caring.

The board have commissioned an in-depth external governance review due to be carried out JuneSeptember 2025, reflecting the Charity Commission recommendation that large charities should carry out a review every three years.

The Chief Executive Officer is responsible for the day to day operation of the organisation, as delegated by the Board, including the development of policies and procedures, as well as overseeing the management, delivery and monitoring of all services. A new role of COO was identified and appointed in 2024 to lead the service delivery of the organisation, with a view to enabling the CEO to focus more on strategic priorities and developing external relationships. The managers of each service (Moving & Handling, Adult Carer Support and Surrey Young Carers) report to the COO, whilst the centralised functions of Finance, HR, Marketing & Communications and Business Performance report to the CEO. In recognition of the need to diversify income and a challenging funding landscape the board approved the creation of a new role of Fundraising Manager, who was appointed in March 2025 and sits on the senior management team. Managers contribute to the development of policies and procedures and general operational activities

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Trustees’ annual report

For the year ended 31 March 2025

through regular senior manager meetings, with the involvement of middle managers as appropriate, and conduct regular operational meetings of their services with staff.

Appointment of trustees, trustee induction and training

Trustees are recruited using a number of methods, and are appointed by current Board members taking into account their experience and relevant skills. All new trustees are required to declare their eligibility and to sign and abide by our Code of Conduct for trustees. Trustees undergo an induction, including the issue of policies and procedures, trustee roles and responsibilities, and core training in safeguarding, data protection and equality and diversity. Dependent upon their experience and knowledge, they may attend other relevant training as part of their induction and on an on-going basis for updating. All trustees give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note 8 to the accounts.

Related parties and relationships with other organisations

The organisation’s foremost relationship is with Surrey County Council, the main funder and lead for commissioning of carers’ services in Surrey. ACS has continued to develop its relationship with the Integrated Care Systems in Surrey, who are leading the agenda for the integration of Health and Social Care in the county.

ACS is an affiliated Network Partner of Carers Trust, which means it is part of the wider Trust network but still retains its status as an independent charity. ACS has access to specialist information and advice on service provision, a range of resource materials, partnership opportunities with affiliated organisations, grants and other services for carers, research reports and good practise guidance, and national strategic influencing on key issues for carers. ACS is also affiliated to Carers UK, giving further opportunity for strategic influencing and contribution to consultations nationally.

Remuneration policy for key management personnel

Internal and external benchmarking is used to determine remuneration for staff at all levels, including the Chief Executive Officer and other members of the Senior Management team. A significant amount of ACS income is spent on staffing costs and a challenge for the organisation may be managing this cost whilst continuing to attract and retain high quality staff. Further details on the total payments to the senior management team are included in note 8.

Funds held as custodian trustee on behalf of others

Action for Carers (Surrey) continues to access direct payments from SCC allocated funds administered by Surrey Independent Living Council, which awards payments of up to £300 per person for young carers, based on identified need. In addition, we have accessed grants from Carers Trust for adult carers through our Adult Carer Support service. In many cases these grants are paid to ACS, who pass the funds on to the individual or to another organisation such as a

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Trustees’ annual report

For the year ended 31 March 2025

provider of training or activity. The balance in funds held by ACS on behalf of individual carers and young carers at the year-end date was £4,986 (2024: £3,513).

Statement of responsibilities of the trustees

The trustees (who are also directors of Action for Carers (Surrey) for the purposes of company law) are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

● The trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Members (Trustees) of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The total number of such guarantees at 31 March 2025 was 14 (2024: 12).

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Action for Carers (Surrey) - DRAFT

Trustees’ annual report

For the year ended 31 March 2025

Auditor

Sayer Vincent LLP was re-appointed as the charitable company's auditor during the year and have expressed their willingness to continue in that capacity.

The trustees’ annual report has been approved by the trustees on 5[th] September 2025 and signed on their behalf by

Alison Yard Chair

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Independent auditor’s report

To the members of

Action for Carers (Surrey)

Opinion

We have audited the financial statements of Action for Carers (Surrey) (the ‘charitable company’) for the year ended 31 March 2025 which comprise the statement of financial activities, balance sheet, statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on Action for Carers (Surrey)'s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

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Independent auditor’s report

To the members of

Action for Carers (Surrey)

Other Information

The other information comprises the information included in the trustees’ annual report other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ annual report . We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the statement of trustees’ responsibilities set out in the trustees’ annual report, the trustees (who are also the directors of the charitable company for the purposes of

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Independent auditor’s report

To the members of

Action for Carers (Surrey)

company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud are set out below.

Capability of the audit in detecting irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

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Independent auditor’s report

To the members of

Action for Carers (Surrey)

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charitable company's members as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Noelia Serrano (Senior statutory auditor) DATE

for and on behalf of Sayer Vincent LLP, Statutory Auditor 110 Golden Lane, LONDON, EC1Y 0TG

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Action for Carers (Surrey)

Statement of financial activities (incorporating an income and expenditure account)

For the year ended 31 March 2025

Unrestricted
Note
£
Income from:
2
76,995
3
300,487
3
901,537
3
1,108,101
4
25,715
2,412,835
5
19,712
5
292,076
5
789,641
5
1,141,410
2,242,839
7
169,996
Reconciliation of funds:
758,385
928,381
Investments
Total income
Expenditure on:
Raising funds
Carers Support
Donations
Charitable activities
Moving & Handling
Surrey Young Carers
Total expenditure
Charitable activities
Moving & Handling
Surrey Young Carers
Carers Support
Total funds brought forward
Net income for the year and net
movements in funds
Total funds carried forward		 Unrestricted
Note
£
Income from:
2
76,995
3
300,487
3
901,537
3
1,108,101
4
25,715
2,412,835
5
19,712
5
292,076
5
789,641
5
1,141,410
2,242,839
7
169,996
Reconciliation of funds:
758,385
928,381
Investments
Total income
Expenditure on:
Raising funds
Carers Support
Donations
Charitable activities
Moving & Handling
Surrey Young Carers
Total expenditure
Charitable activities
Moving & Handling
Surrey Young Carers
Carers Support
Total funds brought forward
Net income for the year and net
movements in funds
Total funds carried forward		 Restricted
£
138,219
-
25,000
304,250
-		 2025
Total
£
215,214
300,487
926,537
1,412,351
25,715		 Unrestricted
£
62,261
285,364
856,089
1,044,429
17,025		 Restricted
£
166,276
-
-
23,000
-		 2024
Total
£
228,537
285,364
856,089
1,067,429
17,025
2,412,835 467,469 2,880,304 2,265,168 189,276 2,454,444
19,712
292,076
789,641
1,141,410		 -
-
73,344
400,750		 19,712
292,076
862,985
1,542,160		 14,865
265,346
701,531
1,098,972		 -
-
87,411
129,159		 14,865
265,346
788,942
1,228,131
2,242,839 474,094 2,716,933 2,080,714 216,570 2,297,284
169,996 (6,625) 163,371 184,454 (27,294) 157,160
758,385 44,533 802,918 573,931 71,827 645,758
928,381 37,908 966,289 758,385 44,533 802,918

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 18 to the financial statements.

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Action for Carers (Surrey)

Company no. 5939327

Balance sheet

As at 31 March 2025

Note
Fixed assets:
12a
12b
Current assets:
13
Liabilities:
14
17
18
Total unrestricted funds
General funds
Total charity funds
Cash at bank and in hand
Tangible assets
Intangible assets
The funds of the charity:
Creditors: amounts falling due within one year
Net current assets
Total net assets
Restricted income funds
Unrestricted income funds:
Designated funds
Debtors		 £
20,878
1,108,077		 2025
£
2,135
35,712		 £
12,051
925,102		 2024
£
3,843
-
37,847
928,442		 3,843
799,075
1,128,955
200,513		 937,153
138,078
-
928,381		 277,618
480,767
966,289 802,918
37,908
928,381		 44,533
758,385
966,289 802,918

Approved by the trustees on 5th September 2025 and signed on their behalf by

Alison Yard Chair

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Action for Carers (Surrey)

Statement of cash flows

For the year ended 31 March 2025
Net income for the reporting period
(as per the statement of financial activities)
Net cash provided by operating activities
Interest received
(Increase)/decrease in debtors
Increase in creditors
Cash and cash equivalents at the beginning of the year
Interest received
Purchase of fixed assets
Cash and cash equivalents at the end of the year
Change in cash and cash equivalents in the year
Net cash (used in)/provided by investing activities
Cash flows from investing activities:
Depreciation charges		 £
£
163,371
1,708
(25,715)
(8,827)
62,435
192,972
25,715
(35,712)
(9,997)
182,975
925,102
1,108,077
2025		 £
£
157,160
1,708
(17,025)
266,001
37,608
445,452
17,025
-
17,025
462,477
462,625
925,102
2024
192,972
(9,997)		 445,452
17,025
182,975
925,102		 462,477
462,625
1,108,077 925,102

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Action for Carers (Surrey)

Notes to the financial statements

For the year ended 31 March 2025

Action for Carers (Surrey) is a charitable company limited by guarantee and is incorporated in England and Wales. The registered office address is Astolat, Coniers Way, Burpham, Guildford, Surrey, GU4 7HL.

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) - (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) 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 or note.

In applying the financial reporting framework, the trustees have made a number of subjective judgements, for example in respect of significant accounting estimates. Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The nature of the estimation means the actual outcomes could differ from those estimates. Any significant estimates and judgements affecting these financial statements are detailed within the relevant accounting policy below.

The charitable company meets the definition of a public benefit entity under FRS 102.

The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern.

With all our main contracts continuing across 2025/26 we anticipate approximately breaking even for that financial year. While at the time of approving the accounts there is uncertainty as to whether some of our smaller contracts will continue into 2026/27, we should have enough notice to enable us to adjust our service delivery appropriately if some were not renewed, and with our high level of reserves we would comfortably be able to work through even this worst case scenario.

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.

Income from government and other grants or contracts, whether ‘capital’ or ‘revenue’, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. Income generated from the supply of services is included in the statement of financial activities in the period in which the supply is made.

Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met.

Donated professional services and donated facilities are recognised as income when the charity has control over the item or received the service, any conditions associated with the donation have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably.

On receipt, donated gifts, professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

18

Action for Carers (Surrey)

Notes to the financial statements

For the year ended 31 March 2025

Unrestricted funds are contract income, donations and other incoming resources received or generated for the charitable purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

Resources expended are allocated to the particular activity where the cost relates directly to that activity.

Support costs include the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function.

Governance costs are the costs associated with the governance arrangements of the charity. These costs are associated with constitutional and statutory requirements and include any costs associated with the strategic management of the charity’s activities.

Both support costs and governance costs are apportioned based on direct costs of the amount attributable to each activity.

Where information about the aims, objectives and projects of the charity is provided to potential beneficiaries, the costs associated with this publicity are allocated to charitable expenditure.

Rental charges are charged on a straight line basis over the term of the lease.

Items of equipment are capitalised where the purchase price exceeds £2,500. Depreciation costs are allocated to activities on the basis of the use of the related assets in those activities. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use. Major components are treated as a separate asset where they have significantly different patterns of consumption of economic benefits and are depreciated separately over its useful life.

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The useful lives are as follows:

 Photocopier 5 years  Computer Equipment 3-5 years

Intangible fixed assets

Costs incurred in developing a CRM system from 2024/25 have been capitalised as an intangible asset. The database was not in use before the year end and as such no depreciation has been charged in 2024/25. Development will continue into 2025/26 and useful life will be estimated in order to write the costs off once the asset is in use.

Amortisation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The useful lives are as follows:

3-5 years

19

Action for Carers (Surrey)

Notes to the financial statements

For the year ended 31 March 2025

1 Accounting policies (continued)

o) Creditors and provisions

p) Pensions

Action for Carers (Surrey) has an auto-enrolment staff pension scheme, paying 3% of gross salaries into the scheme on behalf of eligible employees. The costs are charged to the statement of financial activities for the period to which they relate. The charity has no liability under the scheme other than payments of these contributions.

Income from donations
Gifts
Donated services		 Unrestricted
£
30,495
46,500		 £
133,419
4,800
Restricted		 2025
Total
£
163,914
51,300		 2024
Total
£
£
£
21,261
166,276
187,537
41,000
-
41,000
62,261
166,276
228,537
Unrestricted
Restricted
76,995 138,219 215,214 62,261 166,276 228,537

Donated service includes £43,000 (2024: £41,000) from Surrey County Council, which represents the estimated current annual market rent for the Guildford office, and £8,300 from ACS International School Cobham and Surrey Outdoor Learning & Development, the estimated value of events provided in the year. An equivalent amount has been included in resources expended during the year.

20

Action for Carers (Surrey)

Notes to the financial statements

For the year ended 31 March 2025

3
4
Moving & Handling
Surrey Young Carers
Sub-total for Carers Support
Total income from charitable activities
Sub-total for Surrey Young Carers
Surrey County Council - contract income
Surrey County Council - grants
Surrey County Council - grants
Sale of services
Adult Carers Support
Sub-total for Moving & Handling
Surrey & Borders NHS - grants
Sale of services
Surrey County Council - contract income
Bank interest
Income from investments
Surrey County Council - contract income
Income from charitable activities		 Unrestricted
£
300,487		 £
-
Restricted		 2025
Total
£
300,487		 £
285,364
Unrestricted		 £
-
Restricted		 2024
Total
£
285,364
300,487
901,462
-
75		 -
-
25,000
-		 300,487
901,462
25,000
75		 285,364
856,089
-
-		 -
-
-
-		 285,364
856,089
-
-
901,537
1,099,783
-
-
8,318		 25,000
200,000
24,250
80,000
-		 926,537
1,299,783
24,250
80,000
8,318		 856,089
1,044,429
-
-
-		 -
-
23,000
-
-		 856,089
1,044,429
23,000
-
-
1,108,101 304,250 1,412,351 1,044,429 23,000 1,067,429
2,310,125 329,250 2,639,375 2,185,882 23,000 2,208,882
Unrestricted
£
25,715		 £
-
Restricted		 2025
Total
£
25,715		 Unrestricted
£
17,025		 £
-
Restricted		 2024
Total
£
17,025
25,715 - 25,715 17,025 - 17,025

21

Action for Carers (Surrey)

Notes to the financial statements

For the year ended 31 March 2025

5a Analysis of expenditure (current year)

Staff costs (Note 8)
Office Costs
Premises
Direct Activity Costs
Publicity & Promotion
Equipment & Furniture
AGM & Executive Meetings
Trustee expenses and training
Auditor's remuneration
Grants Payable (Note 6)
Support costs
Governance costs
Total expenditure 2025		 Cost of
raising
funds
£
9,447
3,938
-
-
-
-
-
-
-
-
13,385
6,067
260
19,712		 Moving &
Handling
Surrey
Young
Carers
Carers
Support
£
£
£
184,382
478,174
790,298
6,293
25,326
34,861
5,198
25,755
25,063
-
37,617
54,016
325
17,206
42,319
312
248
805
-
-
-
-
-
-
-
-
-
1,814
1,719
99,791
198,324
586,045
1,047,153
89,897
265,643
474,655
3,855
11,297
20,352
292,076
862,985
1,542,160
Charitable activities		 Moving &
Handling
Surrey
Young
Carers
Carers
Support
£
£
£
184,382
478,174
790,298
6,293
25,326
34,861
5,198
25,755
25,063
-
37,617
54,016
325
17,206
42,319
312
248
805
-
-
-
-
-
-
-
-
-
1,814
1,719
99,791
198,324
586,045
1,047,153
89,897
265,643
474,655
3,855
11,297
20,352
292,076
862,985
1,542,160
Charitable activities		 Moving &
Handling
Surrey
Young
Carers
Carers
Support
£
£
£
184,382
478,174
790,298
6,293
25,326
34,861
5,198
25,755
25,063
-
37,617
54,016
325
17,206
42,319
312
248
805
-
-
-
-
-
-
-
-
-
1,814
1,719
99,791
198,324
586,045
1,047,153
89,897
265,643
474,655
3,855
11,297
20,352
292,076
862,985
1,542,160
Charitable activities		 Governance
costs
£
16,675
-
-
-
-
-
2,285
3,814
12,990
-		 Support
costs
£
661,067
119,193
31,453
-
10,033
14,516
-
-
-
-		 2025 Total
£
2,140,043
189,611
87,469
91,633
69,883
15,881
2,285
3,814
12,990
103,324		 2024 Total
£
1,788,035
119,891
95,220
79,453
73,782
15,683
236
2,755
12,758
109,470
198,324
89,897
3,855		 586,045
265,643
11,297		 1,047,153
474,655
20,352		 35,764
-
(35,764)		 836,262
(836,262)
-		 2,716,933
-
-		 2,297,284
292,076 862,985 1,542,160 - - 2,716,933 2,297,284

22

Action for Carers (Surrey)

Notes to the financial statements

For the year ended 31 March 2025

5b Analysis of expenditure (prior year)

Staff costs (Note 8)
Office Costs
Premises
Direct Activity Costs
Publicity & Promotion
Equipment & Furniture
AGM & Executive Meetings
Trustee expenses and training
Auditor's remuneration
Grants Payable (Note 6)
Support costs
Governance costs
Total expenditure 2024		 Cost of
raising
funds
£
9,022
1,165
-
-
-
-
-
-
-
-
10,188
4,483
194
14,864		 Moving &
Handling
Surrey
Young
Carers
Carers
Support
£
£
£
168,025
445,593
575,133
6,168
24,467
27,315
6,029
32,426
25,689
-
23,491
55,962
805
14,282
46,202
536
463
2,259
-
-
-
-
-
-
-
-
-
298
-
109,173
181,862
540,722
841,732
80,028
237,945
370,404
3,456
10,275
15,995
265,346
788,942
1,228,132
Charitable activities		 Moving &
Handling
Surrey
Young
Carers
Carers
Support
£
£
£
168,025
445,593
575,133
6,168
24,467
27,315
6,029
32,426
25,689
-
23,491
55,962
805
14,282
46,202
536
463
2,259
-
-
-
-
-
-
-
-
-
298
-
109,173
181,862
540,722
841,732
80,028
237,945
370,404
3,456
10,275
15,995
265,346
788,942
1,228,132
Charitable activities		 Moving &
Handling
Surrey
Young
Carers
Carers
Support
£
£
£
168,025
445,593
575,133
6,168
24,467
27,315
6,029
32,426
25,689
-
23,491
55,962
805
14,282
46,202
536
463
2,259
-
-
-
-
-
-
-
-
-
298
-
109,173
181,862
540,722
841,732
80,028
237,945
370,404
3,456
10,275
15,995
265,346
788,942
1,228,132
Charitable activities		 Governance
costs
£
14,169
-
-
-
-
-
236
2,755
12,758
-		 Support
costs
2024 Total
£
£
576,091
1,788,035
60,776
119,891
31,075
95,220
-
79,453
12,493
73,782
12,425
15,683
-
236
-
2,755
-
12,758
-
109,470
692,861
2,297,284
(692,861)
()
-
()
2,297,284
181,862
80,028
3,456		 540,722
237,945
10,275		 841,732
370,404
15,995		 29,919
-
(29,919)
265,346 788,942 1,228,132

23

Action for Carers (Surrey)

Notes to the financial statements

For the year ended 31 March 2025

Grant making to individuals
Adult carers - Moving & Handling equipment fund
Cost
Adult carers - other grants
Young Carers - Social & Educational
Total for the year		 2025
£
1,814
99,791
1,719		 2024
£
455
109,015
-
103,324 109,470

The Surrey Young Carers service, the Moving & Handling service, and the Adult Carer Support service have used donated funds and grants from local authorities to provide grants to specific individuals based on identified need. All grants are approved by the individual service manager.

This is stated after charging

This is stated after charging
2025 2024
£ £
Depreciation 1,708 1,708
Auditor's remuneration (excluding VAT):
Audit 10,850 10,600

Staff costs were as follows:

Staff costs were as follows:
Salaries and wages
Social security costs
Other staff costs
Employer’s contribution to defined contribution pension schemes		 2025
£
1,759,879
163,345
53,920
162,899		 2024
£
1,518,828
139,700
45,501
84,006
2,140,043 1,788,035

No employees earned between £60,000 and £70,000 during the year (2024: nil). One employee earned between £70,000 and £80,000 during the year (2024: nil). No employee was paid over £80,000 in the year (2023: nil).

The total employee benefits including employers' NIC and pension contributions of the key management personnel were £463,926 (2024: £394,9671).

The charity trustees were not paid or received any other benefits from employment with the charity in the year (2024: £nil). No charity trustee received payment for professional or other services supplied to the charity (2024: nil).

Trustees' expenses represents the payment or reimbursement of travel and subsistence costs totalling £439 (2024: £704) incurred by 2 (2024:4) members relating to attendance at meetings of the trustees and training courses for trustees.

24

Action for Carers (Surrey)

Notes to the financial statements

For the year ended 31 March 2025

9 Staff numbers

The average number of employees (head count based on number of staff employed) during the year and the Full Time equivalents were as follows:

Surrey Young Carers
Support
Moving & Handling
Carers Support		 2025
No.
6.0
17.7
25.2
17.1		 2024
No.
6.0
19.4
20.5
16.3		 2025
No. (FTE)
3.8
11.1
19.0
14.7		 2024
No. (FTE)
3.8
11.2
16.5
14.1
66.0 62.2 48.6 45.6

10 Related party transactions

There were no related party transactions during the year. (During 2023/24: none).

11 Taxation

The charitable company is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

12a Tangible fixed assets

Tangible fixed assets
At the end of the year
Additions - CRM system
At the end of the year
At the start of the year
Cost or valuation
Charge for the year
At the start of the year
Net book value
At the start of the year
Depreciation
At the end of the year		 Photocopier
& computer
equipment
£
23,590
-
23,590		 Total
£
23,590
-
23,590
19,747
1,708		 19,747
1,708
21,455 21,455
2,135 2,135
3,843 3,843

All of the above assets are used for charitable purposes.

25

Action for Carers (Surrey)

Notes to the financial statements

For the year ended 31 March 2025

Intangible fixed assets
Cost or valuation
At the start of the year
Additions - CRM system
Disposals - written off equipment
At the end of the year
Depreciation
At the start of the year
Charge for the year
Disposals - written off equipment
At the end of the year
Net book value
At the end of the year
At the start of the year		 CRM system
£
-
35,712
-		 Total
£
-
35,712
-
35,712 35,712
-
-
-		 -
-
-
- -
35,712 35,712
- -

All of the above assets are used for charitable purposes. The intangible asset relates to costs of the development of a CRM system from October 2024, the asset has not been written down during 2024/25 as it was not yet in use at the year end, with development continuing into 2025/26.

13 Debtors

Debtors
Creditors: amounts falling due within one year
Trade debtors
Prepayments
Accruals
Deferred income (note 15)
Trade creditors
Taxation and social security		 2025
£
7,505
13,373		 2024
£
1,217
10,834
20,878 12,051
2025
£
19,008
47,361
102,394
31,750		 2024
£
10,608
41,312
61,158
25,000
200,513 138,078

14 Creditors: amounts falling due within one year

26

Action for Carers (Surrey)

Notes to the financial statements

For the year ended 31 March 2025

15 Deferred income

Deferred income at 31/03/24 comprised a grant received from Surrey Council to recruit an Education Advisor. This was released in 2024/25. A further grant from SCC to recruit benefits advisors was received in the year, relating to costs from October 2024 to September 2025, and part of this grant income has been deferred to match with the costs into 2025/26. A further grant from SCC for £7,500 to provide transport to carers to SCC events has also been deferred as the events will not start until into the 2025/26 financial year.

Grants from Surrey County Council received in year
Balance at the beginning of the year
Amount released to income in the year
Amount deferred in the year
Balance at the end of the year		 2025
£
25,000
56,000
(49,250)
31,750		 2024
£
-
-
-
25,000
31,750 25,000

16 Funds held on behalf of others

Action for Carers (Surrey) continues to access direct payments from SCC allocated funds administered by Surrey Independent Living Council, which awards payments of up to £200 per person for young carers, based on identified need. In addition, we have accessed funds from Carers Trust to provide grants for adult carers through our Adult Carer Support service. In many cases these grants are paid to ACS, who pass the funds on to the individual or to another organisation such as a provider of training or activity. The balance in funds held by ACS on behalf of individual carers and young carers at the year-end date was £4,986 (2024: £3,513).

In accordance with the Charities SORP FRS 102, these transactions are considered to represent conduit funding and, as such, are not included in the charity's statement of financial activities. Equally, amounts still to be disbursed by the charity at the year end are not included in the balance sheet.

17a Analysis of net assets between funds (current year)

Fixed assets
Net assets at the end of the year
Net current assets		 General
unrestricted
£
37,847
890,534		 Designated
£
-
-		 Restricted
£
-
37,908		 Total funds
£
37,847
928,442
928,381 - 37,908 966,289

27

Action for Carers (Surrey)

Notes to the financial statements

For the year ended 31 March 2025

17b Analysis of net assets between funds (previous year)

18a
Total restricted funds
Total designated funds
General funds
Carers Support
Designated funds:
Total funds
Total unrestricted funds
Commitments
Redundancy fund
Surrey Young Carers
Restricted funds:
Premises
Net current assets
Fixed assets
Unrestricted funds:
Movements in funds (current year)
Net assets at the end of the year		 At the start
of the year
£
44,533
-		 General
unrestricted
£
3,843
476,924		 Designated
£
-
277,618		 Restricted
£
-
44,533		 Total funds
£
3,843
799,075
480,767 277,618 44,533 802,918
Incoming
resources &
gains
£
66,719
400,750		 Outgoing
resources &
losses
£
(73,344)
(400,750)		 Transfers
£
-
-		 At the end of
the year
£
37,908
-
44,533 467,469 (474,094) - 37,908
232,618
10,000
35,000		 -
-
-		 -
-
-		 (232,618)
(10,000)
(35,000)		 -
-
-
277,618 - - (277,618) -
480,767 2,412,835 (2,242,839) 277,618 928,381
758,385 2,412,835 (2,242,839) - 928,381
802,918 2,880,304 (2,716,933) - 966,289

28

Action for Carers (Surrey)

Notes to the financial statements

For the year ended 31 March 2025

18b Movements in funds (previous year)

Total restricted funds
Total designated funds
General funds
Restricted funds:
Carers Support
Unrestricted funds:
Designated funds:
Redundancy fund
Premises
Surrey Young Carers
Total funds
Commitments
Total unrestricted funds		 At the start
of the year
£
64,643
7,184		 Incoming
resources &
gains
£
67,301
121,975		 Outgoing
resources &
losses
£
(87,411)
(129,159)		 Transfers
£
-
-		 At the end of
the year
£
44,533
-
71,827 189,276 (216,570) - 44,533
218,631
10,000
35,000		 -
-
-		 -
-
-		 13,987
-
-		 232,618
10,000
35,000
263,631 -
-		 - 13,987 277,618
310,300 2,265,168 (2,080,714) (13,987) 480,767
573,931 2,265,168 (2,080,714) - 758,385
645,758 2,454,444 (2,297,284) - 802,918

Transfers between funds

Included in the transfers above is an amount of £13,987 which has been transferred from the general fund so that the year end balance on our designated redundancy fund represents the liabilities in respect of the staff in the event of having to make redundancies.

29

Action for Carers (Surrey)

Notes to the financial statements

For the year ended 31 March 2025

Purposes of restricted funds

Surrey Young Carers

The restricted Surrey Young Carers funds are those funds donated to Action for Carers specifically for young carers work, especially for the costs of events and activities, or for grant income specifically for young carers activities and events costs.

Carers Support

The restricted Carers Support funds are grant pots to provide small grants to carers for time out from their caring roles.

Purposes of designated funds - note, all were released during 2024/25

Redundancy fund

To provide for payment of redundancy in the event of our funding ceasing on all projects.

Premises

To provide for the costs of moving offices, and for any dilapidation and redecorating costs in existing offices at the end of a lease.

Commitments

To set aside costs of fullfilling obligations under leases and contracts in the event of our funding ceasing.

19 Legal status of the charity

The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1.

30