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 d1￿CtorS 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 sUr￿Y 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 F￿ard is responsible for setting the strategic direcknon of the organisation and
the policy of the charity and carries the ultimate reg￿nSIbility 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 COn￿r￿.
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 r￿erves.
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 t￿n 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 prO￿sS 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 ne￿ssary.
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 COn￿mS. 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 SU￿ey' 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 cri￿5 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 eX￿ptionS 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 vOlunt￿r 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 t￿ated 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 volunt￿r$ 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 Inc￿8$[n9, and
having to provide Increased delivery channels (face-to-face, Web-chat and Advlce knne) wlthin
the changing benefit and economic environment.
Iv.
The Tnjstees have recognised that the budgeted expenditure for the forthcoming year exceeds agreed
sources of income. Whilst efforts will be made to secure additionBI funding it is considered the current
level of free Rese￿es, although at the higher end of cu￿ent policy levels, is approprfate for the Charity.
When consldering the level of free reserve5, the Trustees have considered the Charity Commission
document "Charity reserves= building resilience (CC19)" and also the House of Commons Public
Administration and Constitutional Affairs Commlttee report-The collapse of Kids Company". lessons for
charity trustees, et al" It is recognised that by far the greater part of the Charity's activity and
expenditure is of an "essential" rather than of a -discretionary- nature. This requi￿$ 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 pU￿05e5,
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 SU￿eY 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 D1￿CLorS 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 e￿endItuTe
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
ReP￿ented 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￿ w￿h 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 p￿pared 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 AdV￿e 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 strte￿￿nts 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 re￿Nable 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 Indi￿Ct 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 re￿iVed 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 di￿￿0￿ 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 dep￿ciatIon
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 use￿7 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 re￿1vable 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 e￿pend￿Ure.
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 p￿pared on a goirlg con￿rn 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 p￿rnISeS.
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￿ inc1￿1¢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 activit￿5
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 seN1￿5 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 re￿iVed towards a
Session Supervisor
Money re￿iVed which will be used to fund
Debt advKe during the year.
Money re￿1Ve￿ to t￿e￿aSe the service
provided via AdvI￿lIne.
19,250 Money to fund an ILA
Surrey County Council
50,000
Adviceline
5,930
Community Fund
Various team re￿Ipts r￿1Ved 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
AdvI￿lIne
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 deS￿nated £10,000 to meet the balaft￿ of the costs. not covered by
grants, towards the cost of repla￿ment 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 Cur￿ntlY
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 s￿￿Y 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 Servi￿S. 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 ￿p￿sents 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 delIve￿d
a benefit from the volunteers work to the commLtnity estimated at £270,000.
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