Citizens Advice Surrey Heath (a company limited by guarantee) Registered Charity No. 1118181 Company No. 6058583 REPORT AND ACCOUNTS For the year ended 31 March 2022 Authorised and regulated by the Financial Conduct Authority FRN:617536
Citizens Advice Surrey Heath Report and Accounts For the year ended 31 March 2022 CONTENTS Report of the Directors and Trustees 3-12 Independent Examiner's Report 13 statement of Financial Activities 14 Balance Sheet 15 Notes to the Accounts 16-25
Citizens Advlce Surrey Heath Report of the Directors and Trustees The directors, who are also the trustees of the charity for the purwses of charity law, are pleased to present their annual report and accounts for the year ended 31 March 2022 I. REFERENCE AND ADMINIsfRATIVE DEfAILS Citizens Advice Surrey Heath Chari istr 1118181 6058583 ra 1st red Office: SLSrrey Heath House. Knoll Road, Camberley, SutTey GU15 3HD Ch irman: Nigel Downey Com Robert Manning Chief Ex iv ffice Caroline Sawdy Bank: CAF Bank Ltd Kings Hill, West Malling Kent ME19 4JQ Inde en mi nt David Wheeler FCCA Goodman House 13a West Street Reigate Surrey RH2 9BL The d1CtorS who served during the period and up to the date of thls report are set out below: Date Da ointed Directo Trustees: lected Members Nigel Downey Robert Manning Greg Scott Ray Mccann Marion Park Mani Rai OBE Camilla Rlchardson Julie Summers Chris Paterson Trevor Trueman Lois Dabrowski Rol Chair Treasurer Vice-chair Hon Soliator 2310812021 23/0812021 Denotes members of the Executive Committee. he followin Re tive attended Meetin oft Councillor David Lewis Representing Surrey Heath Borough Council Chief Executlve Officer Advice Manager Voluntary Adviser Caroline $8wdy Helen Holbrow Mark Zymela- ¥In paid employment of tizenS Advice Surrey Heath Volunteers of Qtizens Advice Surrey Heath
Citizens Advice Surrey Heath Report of the Directors and Trustees 2. STRucfuRE, GOVERNANCE AND MANAGEMENT Governing Document Citizens Advice sUrY Heath (Cit.A.SH) is a registered charity and a Company Mited by Guarantee registered in England and Wales. The maximum liability of each member is limited to £1. At 31 March 2022, the Company had 10 members (2021: 10). Cit.A.SH is govemed by Its Memorandum and Articles of Association. Cit.A.SH was incorporated as a Company Limited by Guarant* on 19 January 2007. The COTnpany Is registered wlth the Charlty Commission registration number 1118181. The charity commenced operations on 31 March 2007 at which date the assets and liabilities of the unincorporated Association (charity registration number 207097) known as Camberley Citizens Advice Bureau were trdnsFerred to the Company for nil consideration. Restricted and unrestricted fund balances were preserved. Fixed assets were transferred at net book value. On 15 January 2014 the Company changed its name from Camberley Citizens Advice Bureau to Citizens Advice Surrey Heath. Recruitment. Appointment of Trustees The Trustees, who are also Dirertors of the Company, are elected from the local community. An Election5 Committee, made up of Trustees, the Company Secretary and chalred by the Chalmian is established to oversee the elections process for EA)ard appointments. A separate process agreed by the Trustee Board is followed for the election of the Chair. No other persons or bodies external to the charity were entitled to appoint persons to the Trustee Board. Induction of Trustees New Tnjstees a provided wlth a specific Induction Pack containing reference to all likely sources they are to encounter. Each new Trustee will be given a mentor from the existing Board of Directors. The mentor's role is to ensure that the new Trustee is guided through the indurtion process. A key aspect of the process is meeting with relevant members of the Management Team and the Chalr of the Trustee Board. This entire process provides an opportunity to learn more about the work of Cit.A.SH. to ensure the individual understands their responsiblllties a5 a Trustee, focus on current Board priorities and to assess any individual training needs. Organisation The Company is govemed by the Directors. They are also the Charlty Tnjstees for the purpose of Charity Law. The maximum permitted number of Tnjstees is fifteen and the mlnimum three, being either elected at the Annual General Meeting or nominated by member organisations or co-opted by the Trustee Board, provided that the total number of co-opted and nominated Trustees does not exceed one third of the total number of Trustees. Eletted Trustee5 are required to retire at the third Annual General meeting following their elertlon or appolntment but are eligible for re-election or re- appolntment. The Trustee Fard is responsible for setting the strategic direcknon of the organisation and the policy of the charity and carries the ultimate regnSIbility for the conduct of Cit.A.SH and for ensuri ng that the charity satisfies its legal and contractual obligations. Trustees meet as a minimum quarterly and delegate the day-to-day operation of the organisation to senior management. The quorum for Trustee Board rneetings is at least one third of the members of the Trustee Board, or three members of the Trustee Board, whichever number is greater. At Tnjsiee meetings Elected and Representative Trustees have one equal vote each with resolutions quIring a simple majority vote. Representatives who attend Trustee meetings do not have a vote. In the event of a tied vote the Chairman has a casting vote. The Trustee Board is independent from management. A register of members. interests Is maintained at the registered office, and is available to the public. Two of the Trustees have a length of service greater than 9 years. The current Chairman, Nigel Downey, has been a Trustee Sin 2010. He has been Chairman since 2014. Ray Mccann has been a Trustee for 14 years and Is the Trustee specialising in Information Technology and telephone systems.
Citizens Advice Surrey Heath Report of the Directors and Trustees Both have provided continuity, expertence and expertlse to the Board. They remain impKJrtant to the overall well-being of the charity for the future. The Twstee Board delegates selected responsibilities to an Executive Committee who meet as required to ensure implementation of agreed strategies and protrdures wlthin delegated limits. Related Partie5 Cit.A.SH is a member of Citizens Advice, the national association for the Cltizens Advice service throughout the United Kingdom. With effect from January 2014 Camberley Citizens Advice Bureaux became known as Cit.A.SH following a re-branding exercise. Membership of the national association requires the charitable company to adhe to rigorous standards in respect of governance, organisational practlces and quality of advice. In April 2017 a new membership package was introduced and was accepted by Clt.A.SH As part of their regular cycle regarding Perfomiance and Quality leadership self-assessment, Citizens Advice conducted a review in January 2021. The audit concluded that the evidence confimied excellent leadership and the standards We of the highest quality expected by Citizens Advice. The charity also co-operates and liaises with a number of other advisory services, local charities and social services departments. Where one of the trustees holds the position of trustee/director of another charity they may be involved in discussions regarding that other charity but not in the ultimate decision- maklng process. The Charity had a Sha In Citizens Advice Surrey* a Registered Charity and Company Limited by Guarantee. Citizens Advice Surrey acted as a Consortium and was set up to be in a position to lead and bid for Countywide projects that local Surrey Qtizens Advice lack the resources or expertise to deliver on their own. Citizens Advice Surrey was dlssolved at Companies House on 30 November 2021 and removed from the Register of Chartties on 4 Febrnary 2022, following a resolution being passed at the Annual General Meeting held on 2 December 2020, that the charity be wound up, on or around 31 March 2021, having fulfilled Its purpose. All assets remainin9 after the payment of any liabilities will be distributed equally to the 14 members (£1,158) each. Risk Management The dlrectors have reviewed their procedures in the light of corporate governance guidance contained within the Statement of Recommended Practice 'Accounting and Reporting by Charities,. A rlsk assessment report is contained wtthin the business plan and anticipates potential changes to the environment in which at.A.SH is working and highlights how these would impact on its services. In addition it produces an annual rlsk register, based on a matrix supplieL1 by Citizens Advice - the national association. The charity faces a range of operaiional risks and the key to successful risk manageTnent Is to identlfy potentlal risks, the likelihood of them occurrtng and then obviate their impact. The Risk Register is a formal statement of Cit.A.SH's risk management strategy and how the impact of potential risks can be minimised. Identifying the risks is an important element of risk management and has been given detailed and careful consideration. Areas, which have been Cove in this process, indude: Activities and seNices undertaken by the organisation Our objectives Targets and outputs requlred by funders and others The operating structure External factors (statutory obligatlons, relationships wtth fijnders) Comparisons vvith other CAB/comparable organisations Past perfomiance and previous risks encountered
Citizens Advice Surrey Heath Report of the Directors and Trustees Risk Management (continued) Cit.A.SH s objectives, its internal organi5ation and the envlronment in whlch it operates are continually evolving and as a result, the risks it faces are not constant. Organisational success derives in part from successful risk taking and so the purtK)se of internal control is to help rnanage and control risk appropriately rather than to eliminate it. The following measures help minimise the risks inherent in any large and diverse voluntary sector organisation, which relies on a diverse range of funding to meet all its commltments: l. The Tnjstee Board recognises its role as the ultimate authority with regard to the governance of the organisation and that the management team and staff recognise that they operate with delegated authority. 2. Effective appraisal of the Chairman. Directors, Chief Executive and Management Team. 3. Internal management and supervisory controls. which minimise risk of failing to dellver on existing grant agreements and contracts. 4. Staff awareness of sources of funding and the consequences arising from any failu to deliver services in line with grant agreements and contTrcts. 5. The effective use of probationary periods, Jolnt Progress Reviews. staff supervision and HR policies to promptly identify and deal with issues of COnr. 6. Regular case sheet checking, Independent File Reviews, training to ensure quality. 7. Regular review and analysls of statistics to ensure targets are rnet. 8. Malntaln good relationships wlth funders to identify potential future funding problems and potential funding opportunities. 9. Ensure adequate financial rerves. 10. Quarterly financial monitoring against an agreed annual budget. I l. Good communicatiorE between volunteers, staff. the Management Team and the Trustee Board, 12. Maintaining independence and political neutrality to avoid conflict of interests. 3. OBIEcfivES AND AcrivrriES Objects The objects of the chaEitable company are as set out in the Memordndum and Artlcles of Association. Its Services are consistent with the tn aims of Citizens Advice namely: "to provide the advice people need for the problems they face" and "to improve the policies and pracknces that affect people's lives" Its services are also consistent with the stated Principles of Citizen5 Advice that: "The CAB Service is independent and provides free, confidential and impartial advice to everybody regardless of race, sex. disability, sexuality or nationality". The Charity's obJects are the promotlon of any charitable purpose for the benefit of the community in the area of Surrey Heath Borough and adjacent areas by the promotion and advancement of education, to preserve and protect good health and the relief of poverty, $4cknes5 and dlstress. The key power it exercises in furtherance of the Objects is to establish Cit.A.SH 65 a centre to provide a free, confidential and impartial service of advice, training, inforniation and counsel for the public and for the implementation thereof. Public Benefit Required The directors have referred to the guidance contained in the Charity Cornmission's general guidante on public benefit when reviewing the aims and objectives of the charitable company and in planning any future activities. Having been in operation for over 50 years providing free. Independent, impartial and confidential advice to the citizens of Surrey Heath and neighbouring areas, the directors are satlsfied that Cit.A.SH fully complies with the new guidan on public benefit supplied by the Charity Commi55ion. This is
Citizens Advice Surrey Heath Report of the Directors and Trustees Public Benefit Required (continued) demonstrated by the Grant AgreeTnent which it produces each year in conjunction with its principal funder - Surrey Heath Borough Council. A key requirement of this agreement is the production of an annual Business Plan. Whilst the primary Business Plan purpose is to create a prOsS by which Cit.A.SH's Trustee Board can monitor progress towards achieving the Corporate Plan, the plan also setves as a set of internal targets and outputs for staff and volunteers. In this way inclusiveness and collective resw)nsibility about Cit.A.SH's key priorities can be engendered leading to improvements in service delivery. Achievements and performance In 2021-2022 In 2021-22 we adapted OLtr service to continue with hybrid working. Although face to face appointments increased. we did not reinstate our drop-in service. The reasons for this We partly due to the contlnuing changes in restrittions and the on-going threat of Covid-19, but also the increased efficiency of triaging clients by telephone and only Inviting those in who really needed face to face sUPPOrt. Our clients were also able to receive support more quickly and didnt have to make the journey into our offices unless absolutely nessary. Supportlng adviser5, both at home and in the office. dld put additional strain on our Advice Session Supervisors and the additional client numbers we were dea5ing wlth meant we needed additional resources in this area. We were. therefore. fortunate in being able to secure funding from Surrey Heath Borough Council for a yearfs funding for an additional full tlme Advlser Session Supervisor and were able to recruit two volunteer advisers to train into this role. In addition, we were seeing increasing number5 of clients Wlth complex (iebt issues so we were pleased to be able to extend our contract with the Money and Pension Service until the end of March 2022. However. we lost one of our part time advisers in November 2021 which limited the number of clients we could support. With the cost of living increasing sharply we needed to increase our resources to support clients with financial COnmS. We were, therefore, fortunate in being able to secure funding from Surrey County Council ft>r a 15 month projett to provide debt and benefits advice, including offering outreach appointments. This project started in lanuary 2022 and was part of a Surrey-wide project which included all the Surrey local Citizens Advice offices. Other achievements included: l. In December 2021 we were able to secure a further two years. fund5ng from Surrey Heath Borough Council for our additional full time Advi Session Supervisor role, securing this position until April 2024. 2. We successfully negotiated a further yearfs contract with Healthwatch Surrey and exceeded our target for client experiences of the health and social care system in Surrey Heath by 250/0. 3. We worked with Surrey Heath Borough Counal to deliver a system to deliver the Household Support Fund. This was money. supplied by Govemment. to help people in the Borough who were srruggllng wllh Lhe cost of fuel and food during the winter rnonths. We swiftly set up an application and assessment system to distribute the fund via supemiarket vouchers and successfully delivered their full budget of £162,000 by the end of March 2021, through 2068 individual awards. For this service we received a payment of £9,000. 4. We were invited to join the Surrey Heath Community Support Working Group and our data provides important information on issues to help infonn the work of local Councillors and community representatives 6cross various wards. 5. We secured ftjnding for a further year for our'Help to Claim project, helping people to make an inltlal claim for Universal Credit. In 2021-22 we supported 207 new claims and 642 clients with 2,296 issues around Universal Credit. 6. We were successfvl in obtaining funding for our Money and Pension Service to continue until the end of January 2023 and our project in 2021-22 helped 151 people with complex debt issues.
Citizens Advice Surrey Heath Report of the Directors and Trustees Through our money adwce work we achieved £477,094 in finanoal gain for our clients and had £241,920 debts written off or rescheduled. 7. We were awarded a £50,000 grant from Surrey County Council to enhance our support for people struggling with debt and benefit issues in 2022-23. This Involves offering outreach appointments In locations across the Borough to help people better access 5UPPOrt. 8. We developed an 'A(Jvlce Hrst Aid Information Pack, which we distributed to local Councillors, chartties, churches and other sUPPOrt oryanlsatlons to enable them to help their clients and local residents access support from us more easily. 9. We applied to The Community Foundation for SUey' and were awarded £4,000 towards the cost of our Languageline service. This is becoming increasingly essential to support the number of clients where English isn't their first language. 10. We rnade 217 food bank referrals, supporting 454 people. Referrdls We up 290/0 on 2020121. 11. Developing our volunteer resources was a challenge this year. Although we recruited 12 volunteers we also lost 18 over the course of the year. However we did successfully recruit two part-time paid Advi Session Supervisors and provided a Kickstart placement for a young person for six months, who then went on to secure a job at national Qtizens Advice. 12.we were asked to speak about the cost of living cri5 on BBC Radlo Surrey & Sussex on two occasion5, shedding light on the struggles that our clients are faang. 13. We were publicly recognised and thanked by Surrey Heath Borough Council for the excellent work our staff and volunteers have done in 5UPPOrting local residents through Covid-19 and the more recent challenging economic climate. This included being presented with a 'Certificate of Appreciation for a Communlty Organisation. by Surrey Heath Mayor. Charitable Activities In terms of our core seNice, Citizens Advice Surrey Heath dealt with a total of 5,127 individual clients on 18,817 issues and carried out 18,158 activities in 2021-22. Client numbers are up 27010 on the previous year. We also managed to retain the majority of our existing project work wlth the eXptionS of the Energy Advice Programme and Surrey Crisis Fund. The latter ended their contract with all Surrey Citizens Advice in August. Our customer satisfartion remained high this year. In an independent cllent survey: 930/0 would recommend our service 93010 said we helped them find a way forward with their problem 800/D said we were accessible 770/0 said their problem was re9Jlved. Contribution of Volunteers We could not survive without the dedication and support of our fantastic vOluntr team. This year has been challenging, with a relatively high tumover rate but an independent survey of our staff and volunteers showed that 970/0 were clear on their roles and sponSibl11t1eS 95¢/0 fell Ihey had the resources and information to do the job effectively 960/0 would recommend tIzenS Advice Surrey Heath as a place to work or volunteer 970/0 felt they were tated with fairness and respect. 90010 felt their views were listened to and valued Training new recruits has been challenging as we continued to see limited numbers of clients face to face and the Covid-19 restrictions lingered, discouraging many from coming into the office. There was a degree of'volunteering. fatigue amongst long-standing volunteers but what we have lost in volunteer numbers, we have made up for in efficiency and we continue to promote the opportunity to volunteer In order to re-build our numbers. On the positive side, we have seen a number of young volunteers move into paid employment, helped by their experience working wtth us. All volunteers galn valuable skills and experience and many of
Citizens Advice Surrey Heath Report of the Directors and Trustees our older voluntr$ appreciate the opportunsty to do something that challenges them mentally as well as providing them with s¢xial connections as part of our volunteering team. Altogether in 2021-22 we had 40 volunteers supporting us providing an estimated value of £270,000 to the local community. Volunteer Fundraising Activities, Gifts and Donations We were again unable to hold our annual golf ijay or quiz night due to lockdown restrfjrtlons. Indlvldual donations have also b*n down due to our premises being closed. However, we were fortunate to receive some additional donations from Our Lady Queen of Heaven Church. Chobham Poor Allotments, our membership of Surrey Heath Lottery and we signed up to easyfundraising whereby we get small donations when people shop onllne if they sign up to support us. Investment Activities The charity does not currently hold material investments. Factors Affecting the Achievement of Objectives The charity is only too well aware of the financial pressures experienced by Its major funders, and in view of this continues to take active meagJre5 to seek addttional sources of funding for its services.
Citizens Advice Surrey Heath Report of the Directors and Trustees 4. FINANCIAL REVIEW Financial Position Incoming resources In the year were £293,565 (2021: £242,144). Of thi5 £209,272 (2021: £151,171) related to restrlcted activities. A surplus of £39.405 was made in the year (2021". £31.228)- At 31 March 2022 total reserves were £243,761 (2021: £204,356) of which £191,669 represented unrestricted funds not designated for specific use (2021: £140,947)- Reserves Policy Citizens Advice Surrey Heath is required to ensure that free monies are available in each financial year to meet any reasonably foreseeable contingency. The Trustee5 will take all necessary steps to ensure that at no time within this period would it be possible for the cessation of one or more ndIng streams to present so serious a challenge to the future of the organisation that it could not be managed so as to continue to provide a best value advi servi. In reviewing the potential costs that could arise should a significant reduttion in income be incurred, the Trustees have determined that'free. reserves excluding designated and restrtcted reserves should be maintained which are equal to between 6 to 9 months nomial operating expenditure. The reserves target has been set as a prudent level to allow the Charity to ensure on-going delivery of the Service to the local community over the next year, desplte: uncertainty about the amount and timlng of some sources of funding, all funding, including core funding from Surrey Heath Borough Council, is only agreed for one year of service delivery (although we have a received a two year grant commencing l April 2022 to fund a full time Advice Session Supervisor), the level of demand from the community for services Inc8$[n9, and having to provide Increased delivery channels (face-to-face, Web-chat and Advlce knne) wlthin the changing benefit and economic environment. Iv. The Tnjstees have recognised that the budgeted expenditure for the forthcoming year exceeds agreed sources of income. Whilst efforts will be made to secure additionBI funding it is considered the current level of free Resees, although at the higher end of cuent policy levels, is approprfate for the Charity. When consldering the level of free reserve5, the Trustees have considered the Charity Commission document "Charity reserves= building resilience (CC19)" and also the House of Commons Public Administration and Constitutional Affairs Commlttee report-The collapse of Kids Company". lessons for charity trustees, et al" It is recognised that by far the greater part of the Charity's activity and expenditure is of an "essential" rather than of a -discretionary- nature. This requi$ a greater degree of financial resilience than for many other charities. The Trustees are also aware that no service level or other agreements a in place for more than one year and income that might be considered -core- Is in any case insufficient to provide a basic servlce to the community and reliance has to be placed on fund raising and the securing of project income that can share the Charity's fixed costs. The is awareness too that recent and planned legislation. together with some reductions in local Council services. is likely to result in higher leve15 of client demand and greater complexity of cases so that demands on the Charity will not reduce. Care is taken lo ensure that any surplus of Reserves over mlnlmum levels is spent with caution. Expendlture, on projects or activitles that cannot demonstrate sufficient benefit when compared to their likely costs, 15 rejerted. The Board are reviewing opportunities to use reserves. to enhance support in key areas for the community. The reasons for holding particular reseNes are outlined in note 11. io
Citizens Advice Surrey Heath Report of the Directors and Trustees Principal Funding Sources The Directors extend their gratttude to Surrey Heath Borough Council, which contlnues to support the core operating capacity of the charity. Surrey Heath Borough Council also provides a community rent subsidy reducing the rent payable on our premise5 to zero until March 2024. The charity did not have any borrowings from either providers or other sources of funding at the balance sheet date. Funds in Defjclt No funds were in deficit at the balance sh&t date. Investment Policy As required in its Memordndum paragraph 4.15, In furtherance of its objects and for no other pU05e5, the Company has the power to invest the monies of the Company not immediately quired for its purposes In or upjn such investment5. securities or property as may be thought fit, subject nevertheless to such conditions and such consents as May for the time belng be imposed or required by law. 5. FUTURE PLAN5 Citizens Advice SUeY Heath will continue to review its resources and Servi delivery in the Ilght of the pressures on funding and examine all possible avenues for further inflow of finance. The continued restrictions, due to the Covid-19 outbreak, has created its own challenges and we are not out of the woods yet. However, we plan to Surne our charity golf day in 2022 and have booked the venue. We also plan to reinstate our Quiz night In October 2022. We received notificatlon that Healthwatch Surrey vlould not be renewing their contract with Citizens Advice for 2022123 and our delivery of the'Help to Claim, service has also ceased with the local contract being delivered centrally from Citizens Advice Eastboume for Surrey and Sussex. This has reduced our project funding but we are working on altemative opportunities including a possible extension of our funding from Surrey County Council for a further year. In this uncertain environment vie will continue to rewew the way we opernte now and in the future. We will continue to embrace improvements to our operatlon for the benefit of our clients and community. We wlll also revlew the funding environment which we anticipate will be very challenging for the foreseeable future. This combination of factors will make the next two years immensely difficult. However, The Board and the management anticipate rising to these events and by contlnuing to work with our partners and participating In relevant initiatives by national Citizens Advice. we will succeed.
Citizens Advice Surrey Heath Report of the Directors and Trustees 6. DIREcfoRS' RESPONSIBILrrES The direttors are responslble for keeping proper accountlng records that disclose with asonable accuracy at any time the financial position of the charitable COTnpany and enable them to ensure that the financial statements comply with the Companies Att 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 directors are aware: there 15 no relevant information of which the charitable company's Examiner is unaware; and the direttors have taken all steps that they ought to have taken to make themselves aware of any relevant Informatlon and to establish that the Examiner is aware of that information. The direttors are responsible for the Maintenan and integrity of the corporate and financial information included on Cit.A.SH's website. Legislation in the United Kingdom goveming the preparation and dissemination of the financial statements may differ from legislation in other jurisdictions. Examiner The Board of Dirertors wish to record their appreciation and thank5 to Dennis Cantwell for fulfilling the role of Independent Examiner for the year ended 31" March 2021, For the year endlng 31" March 2022 Cheeld Wheeler & Co have been appointed as Independent Examlner. In preparing this report. the directors have taken advantage of the small companies, exemptions provided by sertion 415A of the Companies Act 2006. Approved by the EA)ard of D1CLorS on 31 August 2022 and signed on behalf of the Board: N Downey ChairTnan 31 August 2022 12
Independent Examinerfs Report to the Trustees of Citizens Advice Surrey Heath Independent examiners report to the trustees of Cltizens Advice Surrey Heath ('the Company,) I report to the charity trustees on my examination of the accounts of the Company for the year ended 31" March 2022. Thls report is made to the Trustees, as a body, in accordantr wÉth the temis of my engagement. My work has been undertaken so that I might carry out an Independent Examination of the financial statements in accordance with the General Directions given by the Charity Commissioners. To the fullest extent pemiitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees, as a LN)dy, for my work on this report. Responsibilities and basis of report As the charity's trustees of the Company (and al its dirertors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 Cthe 2006 Act,). Having satlsfied myself that the accounts of the Company are not requlred 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 the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act. Independent Examlners Statement I have completed my examination. I confirm that no Material matters have come to my attention in connection with the examination giving me cause to believe that: accountlng records were not kept in respect of the Company as requlred by section 386 of the 2006 Act. or 2. The accounts do not accord with those records; or 3. The accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirements that the accounts glve a true and fair view which is not a matter consldered as part of an independent examination; or 4. The accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities prepartng their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102)]. I have no concerns ar¢d have come across no other matters in connertion with the examination to which attention should be drawn in this report in order to enable a prDper understanding of the accounts to e reached. David Wheeler FCC4 Cheeld Wheeler & Co Goodman House 13a West street Reigate Surrey RH2 9BL Independent Examiner 31st August 2022 13
Citizens Advice Surrey Heath Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the year ended 31 March 2022 nated fund5 Totsl Total funds Year to 31 March 2021 fund5 Not Income froni: Donations Charitable activittes lfiterest income Total Incomlng Resources 3,802 80,000 491 84,293 25.000 184.272 28,802 264,272 491 293,565 34,346 206,171 1,627 242,144 209,272 Expenditure on: G0Veman c(Ists Charitable artivities 1,013 51.748 1,013 253,147 13 210,903 201.399 Total eendItuTe 201,399 254 160 210,916 Net income /(expenditUTe) before transfers 31.532 7.873 39.405 31,228 Transfers between funds li 19.190 (5.581) (13.609) Net movement in funts for the year 2,292 (13.609) 39,405 31,228 50,722 Reconciliation of funds Total funds brought forward l April 2021 173,128 li 140,947 6.895 56,514 204.356 Balances carrled fonvard 31 March 2022 li 191,669 9,187 42.905 243.761 204,356 All income and expenditure derive from continuing activities. The Statement of Financial Attivities incorrK)rates 811 gains and losses recognised in the above two financial pertods. The notes on pages 16 to 25 ftimi part of these finanaal statements. 14
Citizens Advice Surrey Heath Balance Sheet (Registered Number 6058583) as at 31 March 2022 Asat Asat 31-March 2021 31-Mar 2022 l-marth Total Funds Fixed Assets Tangible Fixed Assets Current Assets Debtors Short term deposts Cash at bank and in hand 3.203 209.567 66.186 278.956 3,203 209,567 211,256 424,026 180,265 11,162 149,938 114,089 275, 189 145.070 145,070 Creditors amounts falling due within one year io 44,382 135,883 70,833 Net Current Assets 234.574 9.187 243.761 204,356 Net Assets 12 234,574 9.187 243.761 204,356 RePented by: Funds of the Charity Restrirted funds Designated funds Unrestrirted funds General funds li li 9.187 9.187 42,905 6,695 56,514 42.905 12 191,669 191.669 140.947 234.574 9.715 243,761 204,356 The charitable company is entrtled to exernption from audit under SeLtion 477 of the CompanEs Att 2006 for the year ended 31 March 2022. The members have not required the charitable company to obtsÉn an audit of tts financial ststements for the year ended 31 March 2022 in accordan wh Section 476 of the Companies Art 2006. The trustee5 acknowledge their responsibilities for (a) ensuring that the charitable company keeps accounting TEcords that cornpty wtth Sections 386 and 387 or the Companies Act 2006 and (b) preparing financial statements which gÈve a true and fair view of the stste of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requi ments of Settions 394 and 395 and which otheTh¥ise comply with the requirements of the Companies Act 2006 relabng to finanaal statements. go far as applicable to the charitable company. These financial statements have been ppared In accordance wtth the special provisions of Part 15 of the Companies Art 2006 ting to small charitable companies and wÈth the Finanaal Reporting Standard for Smaller Entities {effettive lanu 20151 The financial terne We appro behalf by: ed by the Board of Trustees on 31st August 2022 and were signed on its N Downey Chairman Company Registratio IN0= 6058583 Charity RegFStraty'on No 1118181 15
Citizens Advice Surrey Heath Notes to the Accounts for the year ended 31 March 2021 Accounting policie5 Basis of preparing the financial statements Citizens AdVe Surrey Heath {a150 known as Ctt.A.SH) i5 a charity lirnited by guarantee in England and Wales. In the event of the chartty being wound up, the liability in respect of the gL3arantee is limited to £1 per member of the charity- The add$$ of the gIStered office is given in the charity Information on page 3 of these Report and A(Lounts. The nature of the charity's operations and principal activities a in providin9 advi and counselling to the general public. The charity constitlrtes a publlc benefft entty as defined by FRS 102. The finanaal statements have been prepared in accordance wtth Accounting and Rep)rting by Charities.. Statement of Recommended practi applicable to charitEs preparing their aco)unts in accordan with the Financial Reporting •• Standard applicable in the UK and Republic of Ireland (FRS 1021 issued on l O(tober 2019, the Charities Act 2011, the Compantes Act 2006 and UK Generalty Accepted Practi as it applies from I October 2019. The financial statements are prepared on a going contrm basis under the historical cost convention, modified to include rtain items at tsir value. The financial ststements are prepared in sterling. which is the funttional currency of the charty. The significant accounting policie£ applied in the preparation of these financial statements are set out below. The* policies have been cons&ently applied to all years PTesented unless otherwise stated. Incoming resources All Tncoming resources are induded in the Statement of Financial AttivTties (SOFA) when the charlty Is legally entitled to the income after any perfornian conditions have beeft meL the amount can be measured reliably and it is probable that the income will be received. No amount is induded in the financial strtents for volunteer time in line with the SORP {FRS 102). Voluntary income by way of grants, donats.ons and gafts is included in full in the Statemerit of Firiancial Attivities when reNable and when the amounts are known with certainty and a measurable. Grdrts, Whe entitlement is not a)ndttional on the delivery of a specific performance by the tharitsble company, are rec¢xJnwi when it becomes unconditionally entitled to the grant. Donated facilities and donated professional service5 are c(xjnsed in income at their fair value when their economic benefit is probable, tt can be measured reliabty and the charity has control over the item. Fair value is deterniined on the basi5 of the value of the gift to the tharity. For example the amount the charity would be willing to pay in the open market for suth facilib.es and services. A corresponding amount Is recTrJAised in expenditure. Incoming resources from grants, Whe related to perfOrnars and specific dellverables, are a¢coLJnted for as the charitsble company earns the rlght to consideration by its perfomance. Where income is received in advan of perfomiance tt is treated as deferred income and included within creditors. Resources expended All expendItU is accounted for on an accruals basis and has been classified uftder headings that aggregate all costs related to the category. Expenditure is rec(yJnised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. 16
Citizens Advice Surrey Heath Notes to the Accounts for the year ended 31 March 2021 Accounting policies Resources expended (continued) Charitable expenditure comprises those cosL8 inthrred by the chantable company in the delivery of Its activities an¢J Servi for its beneficiaries. Governan costs include those costs assoaated with meeting the constitutional and ststutory requlrements of the charitable cotnpany and Indude Examlnatlon fees ant1 costs linked to the strategic management OF the charitable cornpany. All costs are allocated between the expenditure categories of the SOFA on a basis designed to reflert the use of the resource. Costs relating to a particular attwity comprise both costs that can be allocated dirertly to such activities arsd those costs of an IndiCt nature ne$sary to support them. For the indirect costs these are allocated based on the FfE working on the acttvity. Fund accounting Restricted funds Restritted funds represent grants and donations reiVed whth are subject to restrictions on their expenditure imposed by the donor or through the terms of an appeal. The aim and use of each restricted fund is set OLTt in the notes to the financial statements. Unrestricted funds and destgnated funds Unrestritted funds represent funds that are expendable at the discretion of the di0 in the further of the objects of the charitable company. Such funds may be held in order to finance both working capital and captsl investment. Designated fvnLls are those fvnds which are unrestri¢led in nature which have been designated by the direttors to be Ltsed In a partlcular manner. Fixed assets and depreciation Tangible fixed assets are stated at cost (or deemed costl or valuation less accumulated depciatIon and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets. at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over ts expected use7 life as follows: Office equipment 33.3% straight line Computer equipment 33.3% stratght line Assets purchased which ère under £1,000 are expensed to the SOFA. Debtors re¢eivable within one year Debtors with no slated interest rate and re1vable viithin one year are recorded at transaction price. Any losses artging from impaimient are recognised in expenditure. creditors payable within <e year Credltors wtth no stated interest rate and payable wthin one year are recorded at transattion price. Any losses artsing from impairnient are recngnised in ependUre. Recognition of liabilvties Liabilities a recognised when an obligation arises to transfer economic benefits as a result of past tran5actlQn5 or events. 17
Citizens Advice Surrey Heath Notes to the Accounts for the year ended 31 March 2022 Employee benefrts When employees have rendered Servi to the charity. short-tem employee bertefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in for that •• servi. The charity operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payab. Tax The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph I Schedule 6 Finan Art 2010 and therefore it meets the definition of a chartsble company for UK corporation tax purposes. Leases Assets acquired under finance lease5 are caprtalised and depreciated over the shorter of the lease term and expected useftjl life of the asset. Minimum lease payments are apportioned between the finance charge and the reduction of the OLtstandirKJ lease liability using the effectwe interest method. The lated obligations, net of futu charges. a included in creoitors. Rentals payable and te1wable under operating leases a charged to the SOFA on a strdight line basis over the period of the lease. The only lease that the company has entered into is the rental agreement for the premises at Surrey Heath House. We have not Glpitaltsed this lease as per IFRS16 as the rent has been subsidised to zero for the duration of the current lease. Golng concern The financial statements have been ppared on a goirlg conrn basis, as the trustees believe that no rnaterial uncertainties exist. The trustees have considered the level of ftinds held and the expetted level of income and expenditu for 12 months from authorising these financial statements. The budgeted income and expenditu is sufficient with the level of reseNes for the charity to be able to continue as a going concem. Cash at bank and In hand & Short terni deposits The charity considers the balartce as per its current aco)unt (& assoaated sweep account linked to this) and Petty Cash as Cash at bank and in hand. The remaining depostts held are classed as Short- term deposvts and are valued as per the balan on that account at the year end. 2. Donations urce of income Total 2022 Total 2021 funds funds Premises donated by local authortty at nil cost Our Lady Queen of Heaven Church Surrey Heath Lottery Amazon Donations from Clients Donations made by Trustees Surrey Comnavirus support fijnd Surrey Heath Prepared Chobham Poor Allotment Chanty Citizens Advi Surrey Other Donations 25,000 25,000 750 547 21 25,000 2.000 615 36 150 750 547 21 78 78 4,075 800 1,000 1,000 1,158 248 1,000 1.158 248 670 Is
Citizens Advice Surrey Heath Notes to the Accounts for the year ended 31 March 2022 3. Income from Charitable ActiVTtses Charitable Activi Source of Income Unrestricted Restricted funds funds Total Total General Advi Servlces Surrey Heath Borough Council ISHBC) Surrey Heath Borough Counctl {SHBCI Surrey Community Fund 80.000 80,000 80.000 Session Supervisor 30,250 30,250 Independent Living Advlsor 19.250 19.250 1.750 Frimley Fuel Allotments Surrey County Council Surrey Heath PCN National Ctknzens Advi 4,167 20,139 MaPS Debt Advice 30,390 45,927 19.044 6.945 7,565 5.930 9.000 30,390 Social Prescribing Help to Claim Health Watch Surrey Kickstart 45,927 19.044 8.945 7,565 5,930 9.000 41,296 19.008 9,294 Healthwatch Surrey DWP Adviceline National Citizens Advi Household Support Fund Surw Heath Borough Council (SHBC) Various other 7.971 7,971 30,517 80.000 184.272 264,272 206,171 19
Citizens Advice Surrey Heath Notes to the Accounts for the year ended 31 March 2022 4. Anatysis of expenditure Governance Costs otal 2022 Total 2021 Companies House filing fees Independent Examinatlon Fees 13 13 13 Charitable activities Ex enditure b Activi 2021 General Advice Services Soclal Prescribing Sessbon SupeNisor MaPs Debt Advi Independent Living Advisor Help to Claim Healthwatch Kickstart Adviceline Household Support FurKt Other 45.620 33.743 25,271 28.065 23,903 13.607 7.051 6.551 7,557 29.515 3,339 2,501 2.777 2.366 1.347 698 2.139 1,582 1,185 1.316 1.121 638 331 307 354 77,274 38.664 28,957 32.158 27.390 15,592 8,080 7.506 8.659 6.944 1,923 24,055 9.337 253,147 210,903 82,504 44,263 19,752 6,924 19,166 10,169 4,070 1,677 199,105 166 44.705 The Office, IT & Communications costs includes the £25.000 rentsl fee ft>r the Surrey Heath House prnISeS. 6. Information regarding Dirertors and Employees 2022 2021 Salaries Redundancy Payments Social security costs Pension costs 185.837 138.413 7.566 4.952 199 105 148 093 Average number of employee5 Average number of employees (expressed as full time equrvalents) 12 All employees a part-ty"me, defined as working less than 35 houf5 per week. In additiori to the above. Cit.A.SH utilised the services of 40 volunteers (2021: 43). No employee eamed in excess of £60,000 per annum. Travel expenses totslling Enil (2021.- £nil} were paKI to member5 of the Tn&ee Board. No other expenses or fees were paid to membeT5 of the Trustee Board. The Charlty's Not For Profit Ltability Insuran inc11¢S cover for Outside Trustee ability. 20
Citizens Advice Surrey Heath Notes to the Accounts for the year ended 31 March 2022 7. Comparat¥ves for the Statement of Financial Activities Note Unrestricted Restricted Desi funds nated nds Total Total funds Yèar to 31 2021 March Income from: Donatlons Charitable activit5 Raising fLtnds Interest incorne Total Incoming Resource5 9.346 80.000 25.000 126.171 34,346 206.171 33,844 166,758 21,554 1,627 90,973 1,627 242,144 151,171 224,635 Expenditure on: Govemance costs RaisTng funds Charitable activittes 13 13 13 7,803 203,009 57.504 153,399 210,903 Total expenditure 153 399 210 916 210 825 Net Income I(pendItUre} before transfers 33,456 {2,228) 31,228 13,810 Transfers between funds 12 {17.567) 738 16,829 Net movement in funds for the year 15.889 (1,490) 16.829 31.228 13,810 Recondllatlon of funds Total funds l>rought forward l Aprll 2020 12 125,058 8,385 39,685 173.128 159.318 Balances carried forwarrl 31 March 2021 12 140.947 6.895 56.514 204.356 173,128 21
Citizens Advlce Surrey Heath Notes to the Accounts for the year ended 31 March 2022 8. Tangible fixed assets As at 31103/2022 fixed assets were held at the following values: Office Equipment: £2,644 Computer Equipment: £19,080 All assets were fully depreciated at the start of the financial year and remained so at the end of the year. There were no disposals or additions during the year. 9. Debtors: Amounts falling due within one year 2022 2021 Trade debtors 3,203 3.203 11.162 11.162 10. Creditors: Amounts falllng due within one year Trade creditor5 39.536 4,386 17,133 119.210 25,615 3.838 16,200 25.180 Payroll taxes & liabilities Held to asslst clients in hardship Deferred incom 180,265 70,833 IFund5 Y4ere held to assist clieftts in severe cases of hardship. An amount of £530 was held to be used to assist clients living in the Frimley ward who are experiencing finanaal hardship. An additional amount of £ 1,270 was held as a Repossession Prevention Fund. £4.640 to assist with ttople imparted by Brexlt and £8, 162 for people iTnpatted by Covid-19. There is al an amount held of £1.261 in relation to the Household Support fund Deferred income lateS to amounts recerved foi activities that have not yet taken pla. These a released when etther the seN15 are provided relating to the income or when the fundraising event occurs. At 3110312022 thÈs comprised of the following= fIn 02 Surrey Heath Borough CouncFI 68,750 Two years of funding reiVed towards a Session Supervisor Money reiVed which will be used to fund Debt advKe during the year. Money re1Ve to teaSe the service provided via AdvIlIne. 19,250 Money to fund an ILA Surrey County Council 50,000 Adviceline 5,930 Community Fund Various team reIpts r1Ved for Charity Golf function held after year-end. 119.120 25.180 During the year deferred income of £25.180 was released (2021 £0). 22
Citizens Advice Surrey Heath Notes to the Accounts for the year ended 31 March 2022 11. Movement in funds Deficit Sur lus nsferred Balance alance Restricted Incomi forward Funds Provision of premises Health Watch 25.000 8.945 7,565 45.927 19,044 30,390 2,820 25,000 8.079 7.507 {866} (58) (7,263) (3.452} 1.768 Klckstart Social Prescribbng Help to Cla&m MaPS Debt Advi 38.664 15,592 32,158 EDBX Independent Lwing Projett Session Supervisor BEIS 4,567 7,387 19.250 27.390 8,140 30.250 28.957 528 (1.293) 528 Household Support Fund AdvIlIne 9,000 5,930 5.151 (2.056) 2,729 8.659 1.921 other Restricted Reserve5 1,800 (3,230) 1,800 Total Restricted Funds 6.895 209,272 201.399 (5,581) 9.187 Purpose of restricted funds Provlslon of Premlses - During 2021 Surrey Heath Borough Counol provided the charity with a subsldy which reduced the nt from £25.000 per annum to £0. Health Watch The Charity is deliverin9 advi and infomiation for Health Watth Surrey with ftjnding secured from Surrey County Council. Kickstart - Grant from DWP to provide employment opportunities for 16-24 year olds on Universal credit Social Prescribing - The charity is providing 5UPPOrt for indtviduaLs to improve their wellbeing and redu the impact on local health services. Help to Claim The charty supports daimants in applying for Universal Credit MaPS Debt advlce - A project to recnjlt and traSn an FfE equivalent Sn preparation for the increased demand for specialist debt advice EDBX - The Charity obtained fijnding to advise dients in need of support in obtaining better energy deals. Independent Living Project This aimed to work with eldedy and dtsabled members of the local community to support them in their own homes and to help them access servi$ that would help them maintain their financial independence and improve their qualrty of life Session Supervisor - Funding from SHBC to cover a full time Session Supervisor enabling the bureau to be open for more hours to clients. BEIS - Thi5 funtjing was to purchase any additional equÈpment needed to offer a tEmote Servi and to change the eharity's telephones to a softphone sysrem. Household Support Fund - Funding to cover the admin and stsff costs of administering the Household Support fund, distributing funds to clients in need. Advicelint - This funding was to help us recruÉt and train additional volunteers and increase our Supervision hours so we could answer more phone calls, webchat and emails. Other Restricted Reserves - £1,270 is held being the balan on an unclaimed monies account hekl by a solicitor for their clients. The payment was in accordance wth Rule 22(1)(h) of the Sollcitors. Accounts Rules 1998. The Trustees have entered into a deed of warranty to repay any part of this to the solicitor so that they can any obligatsong to any client or his or her ethte. Recognigsng thig warranty the Trugtees WTII hold this balanee as a restricted reserve until such time as they conslder there Is Itttle or no Ilkellhood of a claim. The is also £530 held to assist clients in the Frimley ward who may be suffering hardship. 23
Citizens Advice Surrey Heath Notes to the Accounts for the year ended 31 March 2022 Movement In Unrestrirted & Designated Funds Total Ftsn R laceTnent and na Balance l April 2021 Transfer5 from Unrestritted Funds Transfers from Designated Funds Transfers from Restrirted Funds 140.947 11,991 10.000 34.523 197,461 4,685 (18,294) 113,609> 13.609 13.609 5.581 5.581 Profit for the year 31,532 31.532 Balance carried forward 31 March 2022 191.669 16.676 10,000 16,229 234.574 Redundancy fund - ReduTrdancy SerVeS have been dasigftated by the Trustees for the purpose of covering potential redundancy costs in the event of a significant durtion Tn the income of Citizens Advice Surrey Heath that could result in closu. No redundancies are expected in the next 12 months. l.T Replacement- The TrLFStees have deSnated £10,000 to meet the balaft of the costs. not covered by grants, towards the cost of replament of nformatiOn technology systems {mainty desktops and telephony) that are approaching the end of their antiopated wod(ing life. Designated Project - As part of the agreed Busiross Plan the Trustees have identified the need, in the event of new sources of funding not being seojred. to designate fur¢ds to ensure key proj.erts CurntlY underway have sufficient financial sour in pldp to ensure the Charity can meet the needs of the local community. 12. Analysls of net assets between Funds Unrestiicted Restricted Desi nat Totsl Funds Funds Funds Current Assets 236.051 145.070 42.905 424,026 Current Liabilities 44,382 135.883 180,265 Net Current Assets 191.669 9.187 42,905 243,761 24
Citizens Advice Surrey Heath Notes to the Accounts for the year ended 31 March 2022 13. financial commitments Capital Cornmitments At the balan sheet date the were no capttal commitments. The charity enter&J into a 5 year lease arrangement with SHBC in March 2019 in relation to the r)e¥d premlses but has received a subsidy to reduce the rent payable to £0 for the duration of the lease. 14. Related party transactions During the year, income was secured from sY County Council but paid through Citizens Advice Surrey and other local Citizens Advice Units for the Health Watch and Local Assistance Scheme amounting to £10.096 (2021- £11.397). This also included £1,000 which was an interim payment from Citizens Advice Surrey in prepardtion for rt being wound up. Not£s 2 & 3 set out the sources for the char¥ty's incorne during the year. There were transactions between Citizens Advi Surrey Heath and Citizens Advi in relation to insurance and information ServiS. The total amount payable was £4,331 {2021- £3.888}- The have been no other related party transath.ons entffied. 15. Taxation The chartty Is exempt from tax on Income gains falling wtthin section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these a applied to its charitable objects. 16. Members The charity is incorporated as a company limited by guarantee having no Sha capital and in accordan with the Memorandum of Association. every member is liable to contribute a sum of £1 in the event of the company being wound up. At 31 March 2022 there were 10 members {2021'. 10 members). 17. Penslon costs The charity operates an Auto Enrolment Pension Scheme administered by Peoples Pension. The pension cost shown in the accounts for the year psents contrtbutions payable by the company and amounted to £5.702 (2021: £4.728). 18. Volunteers The charty has over 40 volunteer5 who work In a varlety of roles Including as advisers, receptionists and campaigners. This allowed the charity to support over 5.000 clients during the year and delIved a benefit from the volunteers work to the commLtnity estimated at £270,000. 25