Q￿p04￿￿K
Citizens Advice Surrey Heath
(a company limited by guarantee)
Registered Charlty No. 1118181
Company No. 6058583
REPORT AND ACCOUNTS
For the year ended 31 March 2024
Authorised and regulated by the Financial Conduct Authority FRN., 617536
*ADD13GHM*
0411012024
COMPANIES HOUSE
#272

Citizens Advice Surrey Heath
Report and Accounts
For the year ended 31 March 2024
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
16-26

Citizens Advice Surrey Heath
Report of the Directors and Trustees
The directors, who are also the trustees of the charity for the purposes of charity law, ,are please¢ to
present their annual report and accounts for the year ended 31 March 2024.
I. REFERENCE AND ADMINISTRATIVE DETAILS
Citizens Advice Surrey Heath
Charit Re
istration:
1118181
Com
an
Re
istration:
6058583
Surrey Heath
House,
Knoll Road,
Camberleyi
Surrey GU15 3HD
Greg Scott
Julie Summers
Secretar
Treasurer:
Chief Executive Officer
Caroline Sawd
Robert Mannin
CAF Bank Ltd
Kings Hill, West
Malling
Kent ME19 4JQ
Inde
David Wheeler
FCCA
Redhill Chambers
2d trtrigh Street
Redhill
Surrey RHI IRJ
The directors wh.o served during the period and up to the date of this report are set out below:
*Greg Scott
*Robert Manning
*Marion Park
*Nigel Downey
-Mttni.Rai OBE
Julie Summers
Paul Rich
Trevor Trueman
Lois Dabrowski
Kari Freeburn
Chair
Treasurer
Vice-chair
Trustee
Trustee
lon Solicitor
Trustee
Trustee
Trustee
Trustee
22/05r2023
13/1112023
*Denotes members of the Executive Committee.
The followin
Re
resentatives attended Mee
Councillor Jonathan Cope Representing Surrey Heath Borough Council
Caroline Sawdy
Halen Holbro￿,
Karl Suffork A
Chief Executive Officer
Ad.vKe MaTh3ger
Voluntary Adviser
*In paid employment of Citizens Advice Surrey Heath
Volunteers of Citizens Advice Surrey Heath

Citizens Advice Surrey Heath
Report of the Directors and Trustees
2. STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing Document
Citizens Advice Surrey Heath (CA-SH) is a registered charity and a Company Limited by Guarantee
registered in England and Wales. The maximum liability of each member is limited to £1. At 31 March
2024, the Company had 9 members (2023: 9). CA-SH is governed by its Memorandum and Articles
of Association.
CA-SH was incorporated as a Company Limited by Guarantee on 19 January 2007. The company is
registered with the Charity Commission
registration number l 118181. 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 transferred 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 Directors of the Companyi are elected from the local community. An
Elections Committee, made up of Trustees, the Vice chair and chaired by the Chairman is established
to oversee the elections process for Board 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 8oard.
Inductlon of Trustees
New Trustees are provided with a speclfic 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 inductlon process. A key
aspert of the process is meeting with relevant members of the Management Team and the Chalr of
the Trustee 8oard. This entire process provides an opportunity to learn more about the work of
CA-SH, to ensure the individual understands their responsibilities as a Trustee, focus on current Board
priorities and to assess any individual training needs.
Organisation
The Company is governed by the Direttors. They are also the Charity Trustees for the purpose of
Charity Law. The maximum permitted number of Trustees is fifteen and the minimum 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. Elected Trustees are requlred to retire at the third
Annual General meeting following their election or appointment but are eligible for re-election or
re-appointment. The Trustee Board is responsible for setting the strategic direction of the organisation
and the policy of the charity and carries the ultimate responsibility for the conduct of CA-SH and for
ensuring 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 meetings is at least one third of the members of the Trustee Board, or three
members of the Trustee Board, whichever number is greater. At Trustee meetings Elected and
Representative Trustees haye one equal vote each with resolutions requiring a sirnpLe majority vote.
Rertrase4*2t';ves '*Yhn
-S*a ￿atringS do not have a vote. l...
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.

Citizens Advice Surrey Heath
Report of the Directors and Trustees
Organisation {continued)
One of the Trustees has a length of service greater than 10 years. The former Chairman, Nigel
Downey, has been a Trustee since 2010 and was Chairman from 2014 until 2023. He remains
important to the overall well-being of the charity for the future.
The Trustee Board delegates selected responsibilities to a Standing Committee who meet as required
to ensure implementation of agreed strategies and procedures within delegated limits.
Related Parties
CA-SH is a member of Citizens Advice, the national association for the Citizens Advice service
throughout the United Kingdorn. With effect from January 2014 Camberley Citizens Advice Bureaux
became known as CA-SH following a rebranding exercise. Membership of the national association
requires the charitable company to adhere to rigorous standards in respect of governance,
organisational practices and quality of advSce. In April 2017 a new membership package was
introduced and was accepted by CA-SH
As part of their regular cycle regarding Performance and Quality leadership self-assessment, national
Citizens Advice conducted a review in January 2024. The audit concluded that the evidence confirmed
excellent leadership and the standards were of the highest quality expected by Citizens Advice.
The charity also co-operates and liaises wlth 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-making process.
Rlsk Management
The directors have reviewed their procedures In the Ilght of corporate governance gUIdan￿ contained
within the Statement of Recommended Practice 'Accounting and Reporting by Charities,.
.A risk assessment report Is contained within the business plan and anticipates potential changes to
the environment in which CA-SH is working and highlights how these would impact on its sen4ices. In
addition it produces an annual risk register, based on a matrix supplied by Citizens Advice
the
national association.
The charity faces a range of operational risks and the key to successful risk management is to identify
potential risks, the likelihoo.d of th.em occurring and then obviate their irnpa.ct. The Risk Register is a
formal statement of CA-SH'S risk rnanagement strategy and how the impact of potertiJ5 risks can be
minimised. Identifying the risks ts an important element of risk management and has been given
detailed and careful consideration. Areas, which have been covered in this process, include:
Activities and services undertaken by the organisation
Our objectives
Targets and outputs required by funders and others
The operating structure
External factors (statutory obhgations, relationships with funders)
Comparisons with other LCA/comparable organisations
Past performary￿ aTrd pre*￿￿￿ risks enc04Jntered
CA-SH'S objectives, its internal organisation and the environment in which 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 purpose of internal control is to help manage and control risk
appropriately rather than to eliminate St.

Cltizens Advice Surrey Heath
Report of the Directors and Trustees
Rlsk Management (continued)
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 commitments:
l. The Trustee 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 deliver on existing
grant agreements and contracts.
4. Staff awareness of sources of funding and the consequences arising from any failure to deliver
services in line with grant agreements and contracts.
5. The effective use of probationary periods, Joint Progress Reviews, staff supervision and HR policies
to promptly identify and deal with issues of concern.
6, Regular case sheet checking, Independent File Reviews, training to ensure quality.
7. Regular review and analysis of statistics to ensure targets are met.
8. Maintain good relationships with funders to Identify potentlal future fundlng problems and
potentlal funding opportunltles.
9. Ensure adequate financial reserves.
10. Quarterly financial monitoring against an agreed annual budget.
I l. Good communication between volunteers, staff, the Management Team and the Trustee Board.
12, Maintaining independence and political neutrality to avoid conflict of interests.
3. OBJECTIVES AND ACTIVITIES
Objects
The objects of the charitable compan¥ are as set out in the Memorandum and Articles of AssoclatiorL
Its services are consistent wlth the twin aims of Citizens Advlce namely: "to provide the advice people
need for the problems they face" and "to improve the policies and practices that affect people's lives"
Its servlces are also consistent W4th tFie stated Principles of Citizens Advice that: "The CitA 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 charltable purpose for the beneflt of the community In
the area of Surrey Heath Borough and adjacent areas by the promotion and advancement of
education, to preserve and protett good health and the relief of poverty, sickness and distress.
Ll"e LO" provide a
The key power it exercises in fLtrtherance of the Objects is to establish CA-SH as a ceft""
free, confidential and impartial service of advice, training, information and counsel for the public and
for the implementatlon thereof.
Public Benefit Required
The directors have referred to the guidance contained in the Charity Commission's general guidance
on publlc benefit when reviewlng 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 satisfied that CA-SH
fully complies with the new guidance on public benefit supplied by the Charity Commission. This is
demonstrated by the Grant Agreement which it produces each year in conjunction with its prlncipal
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 process by which CA-SH'S Trustee Board can

Citizens Advice Surrey Heath
Report of the Directors and Trustees
monitor progress towards achieving the Corporate Plan, the plan also serves as a set of internal
targets and outputs for staff and volunteers. In this way inclusiveness and collective responsibility
about CA-SH'S key priorities can be engendered leading to improvements in service delivery.
Achievements and performance In 2023-2024
The 2023-2024 fiscal year presented significant financial challenges for residents in Surrey Heath.
Rising costs and economic uncertainty created a climate of affordability concerns, leading to increased
debt and financial insecurity for many individuals. Recognising this critical situation, our organisation
prioritised crisis support and long-term solutions to empower clients towards financial resilience.
Crisis Intervention and Long-Term Strategies - Our focus remained firmly on providing
immediate relief while equipping clients with the tools and knowledge for long-term financial
management. Thls two-pronged approach Is aimed to alleviate the immedlate pressure of meetlng
essential needs like food and energy bills while also fostering the skills and tools for effectlve flnancial
planning.
Maximising Resources and Expanding Reach -The renewal of the Household Support Fund
allowed us to directly assist 2337 individuals with essential finanaal support through the allocatlon of
£218,300 in supermarket vouchers. We further expanded our reach by securing additional fundlng
from partner organisations such as Surrey Heath Borough Council, Woking Lions, Frimley Fuel
Allotments, and the Fuel Bank Foundatlon. These partnerships enabled us to award an additional 168
grants totaling £8,922, ensuring a wider net of support for struggling resldents.
Furthermore, securing funding from Surrey County Council equipped us to offer dedicated energy
advice appointments. These appointments empowered clients to navigate the complexities of energy
options, identify cost-saving measures, and maximise their resources. This ad￿ltIonal service proved
invaluable in a climate of rislng energy costs,
Advocacy and Empowerment: Ensurlng',Entltlements - Identifying and securing rightful ben.efits
remained a critical component of our service delivery. Our team provided comprehensive support with
completing 421 benefit applications and appeals, ensuring clients received the income they were
entitled to. Notablyp our advocacy efforts recovered over £700,000 in earned Income for clients,
facilitated debt write-offs of £215,000, and secured £60,000 in additional benefits throughout the
year. This impactful work demonstrably improved the financial well-being of residents in Surrey
Heath.
Expanding Services and Enhancing Efficiency - A successful grant application to the National
Lottery Community Fund expanded our Cost of Living support program. Through this initiative, we
connected 494 clients to local food banks, providing emergency food assistance for 996 individuals.
Addltlonallyi 391 clients received emergency funding and relevant grants, further alleviating the
immediate financial pressures they faced.
We also built on our outreach efforts attending 79 local groups and services to engage people directly
in our advice offer as well as making a number of presentations to groups such as U3A, The
Alzheimer's Cafe and Surrey Heath External Partnership on our service offer.
Collaboration with other Citizens Advice offices across Surrey secured funding for a county-wide
Adviceline. This innovative projett aimed to enhance response times and accessibility for residents
seeking information and advice. The initiative involved a service redesign for staff and volunteers

Citizens Advice Surrey Heath
Report of the Directors and Trustees
alongside a complete Icr infrastructure transition to our own domain and cloud storage. This
modernisation ensured a future-proofed technological platform to support our services,
Adapting to Change and Maintaining Quality -The 2023 local authority shift brought new
leadership and partnerships. We were fortunate to maintain the strong support of both council
members and executive
including securing approval and implernentation of our planned office
expansion. This expansion will allow us to accommodate the growing demand for our services and
further enhance our ability to serve the community.
Charitable Activities
In terms of our core servlce, Cltlzens Advlce Surrey Heath:
supported 5140 clients with 18,278 issues through 7,782 client contacts and 18,769 activities.
we delivered 3,436 advice phone calls, 1,269 emails and 1,206 face to face appointments as
well as 1,646 drop-in interactions
achieved £382,814 in savings to housing providers by preventing housing evictions
achieved £333,744 in savings to the NHD by reducing use of health and GP services
achieved £951,623 in savings to DWP by keeping people in work.
For every £1 invested in our services we produced:
£4,78 in fiscal value by reducing the need for public services. (£1.83 million in overall value)
£36.37 In publlc value through better participation, wellbeing and produttlvlty for the people
we help.(£ 13.92 mll.lion in overall value)
£22.53 in value to the people we help through debts written-off, take up of benefits and
solving consumer problems.{£8.62 million overall value)
We started to deliver ovf Ftnancial Weklbeing & Support Ser+iices project in conjunction with Catalyst
Support. However, due to recruitment issues we were unable to start our Macmillan project with this
being carried over into 2024125. We were successful in gaining funding from the National Lottery
Community Fund to enhance our cost-of-living support and also had funding from National Citizens
Advice to deliver the Energy Advice Programme from September to the end of March and a Surrey
Adviceline in conjunttion with all the Citizens Advice in Surrey.
Our custom.er satisfaction .dLpped in 2023/24 b.ut th.is w.as because peoplLw*Ee faced w.ith financial
problems that could not be easily resolved due to their income not matching their out-goings. We also
struggled to meet the increased demand on our services due to a reduction rn our volunteer numbers.
In our annual client survey:
840/0 would recommend our seniice
840/0 said we helped them find a way forward with their problem
760/0 sald we we."e accessible
630/0 said their problem was resolved.

Citizens Advice Surrey Heath
Report of the Directors and Trustees
Contribution of Volunteers
We have seen a greater turnover of volunteers this year and a reduction in new applicants plus a
number who did not complete their training. This has had an impact on the number of clients we have
been able to support. However, we still have a very committed and hard-working team who go above
and beyond to help their clients. We make a point of including our volunteers in our decision-making
process with the result that:
97010 were clear on their roles and responsibilities
950/0 felt they had the resources and information to do the job effectively
980/0 would recommend Citizens Advice Surrey Heath as a place to work or volunteer
990/0 felt they were treated with fairness and respect.
920/0 felt their views were listened to and valued
Competing commitments for our Operations Manager meant that training new recruits had to fit
around project delivery. Altogether I I new volunteers started and 10 volunteers left over the period.
Where volunteers have left, it has been largely due to health issues and caring responsibilities or they
have struggled with the learning and time commitment and not completed their training.
Altogether in 2023-24 we had 52 volunteers supporting us providing an estimated value of
£497,160 to the local comrnunity.
Volunteer Fundralsing Actlvlties, Gifts and Donations
We held our annual golf day and quiz and these raised a combined total in excess of £6,500. We
continue to be fortunate to recelve additional donations from Our Lady Queen of Heaven Church, our
membershlp of Surrey Heath Lottery and easyfundraisbng whereby we get small donatlons when
people shop onllne If they slgn up to support us.
Investment Activities
The charity does not currently hold rilaterial investments.
Factors Affectlng the Achlevement 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 measures to seek additional sources of fL￿dIng for its services.

Citizens Advice Surrey Heath
Report of the Directors and Trustees
4. FINANCIAL REVIEW
Financial Position
Incoming resources in the year were £423,263 (2023: £303,943). Of this £296,789 (2023: £206,139)
related to restricted activities. A surplus of £76,393 was made in the year (2023: £9,047). At 31
March 2024 total resenies were £329,200 (2023: £252,808) of which £164,244 represented
unrestricted funds not designated for specific use {2023: £180,202).
Reserves Pollcv
Citizens Advlce Surrey Heath is requlred 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 withrn this period would it be possible for the cessation of one or more funding
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 advice service.
In reviewing the potential costs that could arise should a significant reduction in income be incurred,
the Trustees have determined that 'free' reserves excluding deslgnated and restrlrted resenies should
be maintalned whlch are equal to between 6 ta 9 months normal operatTng expendlture, in Ilne wlth
Charity Commlssion guidance. The reserves target has been set as a prudent level to allow the
Charity to ensure on-going defivery of the seroice to the local community over the next year, despite,.
uncertslnty about the amuunt and timing 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 three-year grant commencing I" April
2023 to fund Financial wellbeing and support services). This grant equates to 12.5 % of
expected income for 2024/25.
the level of demand from the community for services increasingi and
having to provide increased delivery channels (face-to-face, Web-chat and Advice Line) within
the changing benefit and economic environment.
iv.
The Trustees have recognised that the budgeted expenditure for the forthcomlng ye3r exceeds agreed
sources of income. Whilst efforts will'be made to secure additional funding it Is consldered the current
level of free Reserves is appropriate for the Charity as the designated funds wi.M cover the predicted
shortfall for the 2024125 finanaal year.
When considering the level of free reserves, the Trustees have considered the Charity Commission
document "Charitry reser4tss: hJi ilding resilience (CC19)" and also the House of Commons Public
Aclrrrrnistration and Constitutional Affairs Committee 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 requires a greater degree
of financial resilience than for many other charities.
The Trustees are also aware that no service level or other agreements are In place for more than one
year and income that might be considered "core" is in any case insufficient to provide a basic service
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. There is awareness too that recent and planned legislation,
together with some reductions in local Council services, is likely to result in higher levels of client
demand and greater complexity of cases so that demands on the Charity wli I not reduce. Care is
taken to ensure that any surplus of Reserves over minimum levels is spent with caution. Expenditure,
on projects or activities that cannot demonstrate sufficient benefit when compared to their likely
costs, is rejected.
The Board is reviewing opportunities to use reserves, to enhance support in key areas for the
community. The reasons for holding particular resenles are outlined in note I l.
10

Citizens Advice Surrey Heath
Report of the Directors and Trustees
Principal Funding Sources
The Directors extend their gratitude to Surrey Heath Borough Council, which continues 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 premises to zero until March 2029.
The charity dSd not have any borrowings from either providers or other sources of fundlng at the
balance sheet date.
Funds in Deficit
No funds were in deficit at the balance sheet date.
Investment Pollcy
As requlred In its Memorandum paragraph 4.15, in furtherance of its objects and for no other
purposes, the Company has the power to invest the monies of the Company not immediately required
for its purposes in or upon such investments, securities or property as may be thought fit, subjert
nevertheless to such conditions and such consents as may for the time being be imposed or required
by law.
5. FUTURE PLANS
Surrey Heath Borough Council have continued to show their commitment to our servSce by renewing
our lease for a further 5 years in April 2024. They have also increased our revenue grant to offset
inflation & pay increases and ring-fenced this for four years. This gives us a degree of financial
stability to build upon. However, the wider funding landscape is more uncertain so our priority is to
look at ways to improve our sustainabIr￿ and ensure our local residents can get the support ar
specialist services they nee
We are working closely with local Citizens Advice across Surrey and other partners to explore models
of joint working in order to access more regional funding opportunities and address sustainability
concerns. This is in addition to applying.',for grant funding to continue to deliver our Money Advice
casework once the current funding comes to an end.
In order to ensure our service meets client needs, we have plans in place to restructure our
organisation and develop the ski,Ils of our staff and volunteers to enable people to move within the
organisation to where they can be most effertive. This includes greater engagement and outreach in
the community with a particular focus on 'hard to reach, residents and minority.g.roups across the
boroLtrgh.
We are also committed to diversTI ying and strengthenlng our Board and are artively recruli ing to fill
skill gaps identified in our Board appraisal process. We are keen to extend our reach into the
community and aim to increase our volunteer advisors numbers to accommodate this.

Citizens Advice Surrey Heath
Report of the Directors and Trustees
6. DIRECTORS. RESPONSIBILITIES
The directors are responsible for keeping proper accounting records that disclose with reasonable
accuracy at any time the financial position of the charitable company and enable them to ensure that
the financial statements comply with the Companies Act 2006. They are also responsible for
safeguarding the assets of the charitable company and hence for taking reasonable steps for the
prevention and detection of fraud and other irregularities.
In so far as the directors are aware:
there is no relevant information of which the charitable company's Examiner is unaware; and
the directors have taken all steps that they ought to have taken to make themselves aware of
any relevant information and to establish that the Examiner is awa.re of that i.nformation.
The directors are responsible for the maintenance and Integrity of the corporate and financial
information included on CA-SH'S website. Legislation in the United Kingdom governing the preparation
and dissemination of the financial statements may differ from legislation in other jurisdictions.
Cheeld Wheeler & Co took over as the independent examiner for the year ending 31" March 2022 and
will continue for the year ending 31" March 2Q24.
In preparing this report, the directors have taken advantage of the small companles, exemptlons
provlded by sectlon 415A of the Companles Art 2006.
Approved by the Board of Dlrectors on 23rd September 21>24 and slgned on bekalf of tlie Board.
G.J.Scott
Chairman 23rd September 2024
12

Independent Examiner's Report to the Trustees of
Citizens Advice Surrey Heath
Independent examiners report to the trustees of Citizens 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 2024.
This report Is made to the Trustees, as a body, in accordance wlth the terms of my engagement. My
work has been undertaken so that I mlght carry out an Independent Examination of the financlal
statements in accordance with the General Directions glven by the Charity Commissioners, To the
fullest. extent permitted by law, I do not accept or assume responsibility to anyone other than the
Charity and the Charity's Trustees, as a body, for my work on this report.
Responslbilities and basis of report
As the charity's trustees of the Company (and also its direttors for the purposes of company law) you
are responsible for the preparation of the accounts in accordance with the requirements of the
Charities Act 2011 {'the 2011 Act,) and the Companies Act 2006 ('the 2006 Act,).
Having satisfied myself that the accounts of the Company are not required to be audited under Part
16 of the 2006 Act and are eligible for independent examination, I report in respect of my
examination of your charity's accounts as carried out under section 145 of the Chaities Act 2011 ('the
2011 Act,). In carrying out my examination I have followed the applicable Directions given by the
Charity Commission under section 145(5) (b) of the 2011 Act.
Independent Examiners Statenwy
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:
accounting records were not kept in accordance with the requirements of section 130 of the
2011 Act and section 386 of the 2006 Act. or
2. The accounts do not accord w>th trhose 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 give a true and fair view which rs not a matter
considered as part of an indewdent exarnination; or
4. As the charitable company's income exceeded £250,000 the examiner must be a memLer of a
body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the
examination because l am a member of the Association of Chartered Certified Accountants,
which is on of the listed bodie
5. 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 preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republtc of Ireland (FRS102)].
I have no concerns and have come acrosoe no other matters in connection with the examination to
which attention should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
tsJLKI
David Wheeler FCCA
Cheeld Wheeler & Co
Chartered Certified Accountants
Redhill Chambers
2d High Street
Redhill
Surrey
RHI IRJ
Independent Examiner
23° September 2024
13

Citizens Advice Surrey Heath
Statement of Financial Activities
(Incorporating an Income and Expenditure Account)
for the year ended 31 March 2024
funds
funds
funds
funds
2023
Income from:
Donations
Charitable activities
Raisin
Funds
Interest Income
Total Income
271 789
351 789
261 139
126,474
296,789
423,263
303,943
Expenditure on:
Raisin
Funds
Charltable activltles
278 406
341 190
288 928
Governance costs
1,213
1,213
1,413
Total ex
endlture
278 406
346 870
294 896
Net income
/(expenditure)
before transfers
58,010
18,383
76,393
9,047
Transfers between funds
Net movement In funds
for the
ear
(15,957)
92,350
76,393
9,047
Reconclliation of funds
forward l A
ril 2023
li
180,Z
6,5Z7
'ZSZ,80'8
243,761
Balances carried
fonKard 31 March 2024
li
164,245
6,527
158,429
329,201
252,808
All income and expenditure derive from continuing activities.
The Statement of Financial Activities incorporates all gains and losses recognised in the above two
financial periods.
The notes on pages 16 to 25 form part of these financial statements.
14

Citizens Advice Surrey Heath
Balance Sheet (Registered Number 6058583) as at 31 March 2024
Asat
Asat
l-march
Asat
Asat
I-ma
Note
nr
Fixed Assets
Tan
ible Fixed Assets
Current Assets
Current investments
Cash at bank and in hand
Total Current Assets
Creditors amounts falling
due within one
ear
173,145
162,422
335,567
173,145
227,243
400,388
216,795
291 069
507,864
64,821
10
26,080
58.294
84,374
265,600
Net Current Assets
309,487
6,527
316,014
242,264
Net Assets
322 674
329 201
252 808
Re
resented b
Funds of the Chari
Restricted funds
11
6,527
6,527
6,527
un￿strICted funds
General fund5
11
164,245
164,245
180 202
Oesi
nated funds
158,429
158,429
66,079
11
12
322 674
329,201
252,808
T.he_ctsarital)le .corw..y..is enti.tledl0￿mptt0n_ftr5rn. audlLLwder Se£tion 477_of_the. Conwies.Act2QQ6.for_th.e
year ended 31 March 2024.
The members have not requlred the charitable company to obtain an audit of Its financial statements for the year
ended 3 1 March 2024 in accordance wlth Sectron 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387
of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable
company as at the end of each financial year and of its surplus or deficit for each firbancial year in
accordance with the requirements of Settions 394 and 395 and which othenvi5e comply with the
requirements of the Companles Act 2006 relatlng to financial statements, so far as applicable to the
charitable company.
These financial statements haue beep. p.':par•t4 in Arcordance with the special provision.s of Part 15 nf
Companies Act 2006 relating to small charitable companies.
The financial statements were approved by the 8oard of Trustees on 23rd September 2024 and .were signed on
its behalf by:
Greg S
Chatrman
Company Registration No: 6058583
Charity Registration No
1118181
15

Citizens Advice Surrey Heath
Notes to the Accounts for the year ended 31 March 2024
Accounting policies
Basis of preparlng the financial statements
Citizens Advice Surrey Heath (also known as CA-SH) is a charity limited by guarantee in England and
Wales. In the event of the charity being.wound up, the liability in respect of the guarantee is limited to £1
per member of the charity. The address of the registered office is given in the charity information on page
3 of these Report and Accounts. The nature of the charitys operations and principal activities are in
providing advice and counselling to the general public.
The charlty constitutes a public benefit entity as defined by FRS 102. The flnanclal statements have been
prepared in accordance with Accounting and Reporting by Charitles: Statement of Recommended Practice
applicable to charities preparing their accounts In accordance with the Flnancial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) issued on l October 2019, the Charities Act 2011,
the Companies Act 2006 and UK Generally Accepted Practice as it applies from l October 2019.
Th¢ flnanclal statements are prepared on a going concern basis under the hlstorlcal cost convention,
modlfied to include certain items at falr value. The flnanclal statements are prepared in sterlSngi whlch Is
the functional currency of the charity.
The significant accounting policie5 applied in the preparation of these financial statements are set out
below. These policies have been consistently applied to all years presented unless otherwise stèted.
Income
All Incoming resources are Included In the Statement of Flnanclal Activities (SOFA) when the chartty is
legally entitled to the income after any performance conditions have been met, the amount can be
measured reliably and it is probable that the in￿rne will be received.
No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102).
Voluntary Income by way of grants, donatlons and glfts Is Included In full In the Statement of
Financial Actlvltles when recelvable and when the amounts are known wlth certainty and are
measurable. Grants, where entrtlerrtent Is not condltlonal on the delivery of a specrfic perforny
by the charitable companyi are recognlsed when it becomes unconditionally entitled to the grant.
Donated facilities and donated professional services are recognised In income at their fair value
when their economlc beneflt Is probable, it can be measured reliably and the charity has control
over the Item. Falr value is determlned on the basis of the value of the gift to the charlty. For
example the amount the charlty would be willing to pay In the open market for such faciltties and
services. A correspondlng amount Is recognlsed In expenditure.
Incomlng resources from grants, where related to performance and speclfic deliverables, are
accounted for as the charitable company earns the right to consideration by its performance.
Where income is received in advance of performance It Is treated as deferred income and Included
within creditors.
Expenditure
All expenditure is accounted for on an accruals basis and has been classified under headings that
aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive
obligation to make payments to third part.ies, it is probable that the settlement will be requireé and the
amount of the obligatlon can be yasd,*ed.,￿..
16

Citizens Advice Surrey Heath
Notes to the Accounts for the year ended 31 March 2024
Accounting policies (continued)
Resources expended
Charitable expenditure comprises those costs incurred by the charitable company in the delivery of
its activities and services for its beneficiaries.
Governance costs include those costs associated with meeting the constitutional and statutory
requirements of the charitable company and include Examination fees and costs linked to the
strategic management of the charitable company.
All costs are allocated between the expendlture categories of the SOFA on a basls designed to reflect
the use of the resource. Costs relating to a particular activity comprise both costs that can be
allocated directly to such activities and those costs of an indirect nature necessary to support them.
For the indirect costs these are allocated based on the FTE working on the activity.
Fund accounting
Restricted funds
Restricted funds represent grants and donations received which 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 out in the notes to the financial statements.
Unrestrlcted funds and deslgnated funds
Unrestricted funds represent funds that are expendable at the discretion of the directors in the
furtherance of the objects of the charitable company. Such fund5 may be held in order to finance
both working capital and capital investment.
Designated funds are those funds whlch are unrestricted in nature but which have been designated
by the directors to be used in a particular manner.
Flxed assets and depreclatlon
Tanglble flxed assets are stated at cost .(or deemed cost) or valuatlon less accumulated depreclatltiii
and accumulated impairment losses. Cost Indude5 Costs dirertly attributable to making the a55et
capable of operating as intended.
Degrvcktton is""provided Cfn-dll-tJffgrble-fi*etrassetrafrates C71rul3fe￿ttO wrlte 'iJffrthEY05fiess'
estimated residual value, of each asset on a systematic basi5 over its expected useful life as foH(>ws:
Office equiprnent
3-3.8Wo-Stralght Ikne
Computer equipment 250/0 Straight line
Debtors recelvable within one year
Debtors wlth no stated interest rate and recelvable within one year are recorded at transaction price.
Any losses arising from impairment are recognlsed In expenditure.
Creditors payable within one year
Creditors with no stated interest rate and payable within one year are recorded at transaction price.
Any losses arising from impairment are recognised in expenditure.
Recognition of liabilities
Liabilities are recognised when an obligation arises to transfer economic benefits as a result of past
transactions or events.
17

Citizens Advice Surrey Heath
Notes to the Accounts for the year ended 31 March 2023
Accounting policies (continued)
Employee benefits
When employees have rendered service to the charity, short-term employee benefits to which the
employees are entitled are recognised at the undiscounted amount expected to be paid in for that
service.
The charity operates a defined contribution plan for the benefit of its employees. Contributlons are
expensed as they become payable.
Tax
The charlty is an exempt charity within the meaning of schedule 3 of the Charlties Act 2011 and is
considered to pass t'he tests set out In Paragraph I Schedule 6 Finance Act 2010 and therefore it
meets the definitlon of a charitable company for UK corporation tax purposes.
Leases
Assets acqulred under flnance leases are capltallsed and depreclated over the shorter of the
lease term and expected useful Ilfe of the asset. Mlnlmum lease payments are apportioned between
the finance charge and the reduction of the outstanding lease liability using the effective interest
method. The related obligations, net of future charges, are included in creditors.
Rentals payable and receivable under operating leases are charged to the SOFA on a straight-line
basis over the perlod 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 capitalised this lease as per IFRS16 as the rent has been subsidised to
zero for the duration of the current lease.
Golng concern
The flnanclal statements have been prepared on a golng concern basis, as the trustees belleve that
no material uncertalntles exist. The trustees have considered the level of funds held and the
expected level of income and expenditure fer r2 months from authorising these financial s:&tements.
The budgeted income and expenditure is sufficient with the level of reserves for the charity to be
able to continue as a going concern.
Cash at bank and In hand & Short-term deposlts
The charity constders the balance as per its current account (& associated sweep account linked to
this) and Petty Cash as Cash at bank and in hand. The remaining deposits held are classed as
Short-term deposits and are valued as PErthrb3Fance on that account at the year end.
2. Donations
rce of Income
re
trlcted
Restricted
Tota
Tota
Premises donated b local authori
Our Lad
ueen of Heaven Church
Surr
Heath Lotte
Amazon
Donations from Clients
Gamblin
Harm Encentive
The Hos
ital Saturda
Fund
Eas Fundraisin
Be
uest
Citizens Advice Surre
Other Donations
at nll cost
477
477
26
175
517
175
310
500
500
67
67
489
489
835
18

Citizens Advice Surrey Heath
Notes to the Accounts for the year ended 31 March 2024
3. Income from Charitable Activities
Charlt ble Activi
ourc
nco
2024
2023
General Advice
Services
Surrey Heath Borough
Councll (SHBC)
80,000
80,000
80,000
No-one left behind
Surrey County Council
50,000
50,000
50,000
Session Supervisor
Surrey Heath Borough
Counal (SHBC)
Surrey Heath Community
Partnership
National Citizens Advice
35,750
35,750
33,000
Social Prescribing
54,998
54,998
53,236
Cost of living Advisor
MaPS Debt Advice
12,500
12,500
National Citizens Advice
17,645
Financial WellbeFng
Cost of Living Fund
Energy Advice
Programme
Surrey Adviceline
Household Support
F,urKI
National Lottery
National Lottery
38,781
25,014
38,781
25,014
2,207
National Citizens Advice
9,825
9,825
Natlonal Cltlzens Advlce
19,484
19,484
Surrey Heath Borough
Council (SHBC)
VarIc￿S
20,000
20,000
17,190
Other
5,437
5,437
7,861
271 789
351 789
261 139
4. Raising funds
Activities for generating funds
Charity golf day
Quiz Night
7,113
4,325
11,438
6,398
4,231
10,629
19

Citizens Advice Surrey Heath
Notes to the Accounts for the year ended 31 March 2024
5. Analysis of expenditure
Governance Costs
Tot
202
Com
Inde
anies House filin
fees
endent Examination Fees
13
13
Raisin
Funds
Total 2024
Total 202
Charit
uiz Ni
olf da
ht
960
Charitable activities
ff Costs
Office&l
Costs
Total
024
Tot
2023
General Advice Services
No-one left behind
Session Supervlsor
Social Prescribing
Cost of living advisor
MaPS Debt Advice
Financial Wellbein
Cost-of-Livin
Fund
Ener
Best deal
Surrey Adviceline
Household Su
ort Fund
other
59,351
45,340
36,841
53,376
12,500
26,773
1,355
I,ioi
1,595
373
1,660
3,169
1,030
2,462
350
87,784
49,864
38,972
S7,433
13,223
33,751
57,584
3,168
22,387
963
700
139
324
198
160
11,153
747
148
346
211
171
33,849
11,S86
12,256
5,722
296,188
6,053
341,191
6,671
288,928
The o￿lce, IT & Communications costs includes the £25,000 rental fee for the Surrey Heath House premises.
6. Informatlon re
ardln
Directors and Em
ees
Salaries
270,924
212,844
Social securi
Pension costs
costs
296,188
230,875
Avera
Average number of employees
ex
ressed as full time e
uivalents
14
All employees are part-time, defined as working less than 35 hours per week.
In addition to the above, CA-SH utilised the services of 52 volunteers (2023: 49). No employee earned in excess
of £60,000 per annum. None of the trustees received any remuneration during the year (2023-nll)
20

Citizens Advice Surrey Heath
Notes to the Accounts for the year ended 31 March 2024
6. Information regarding Directors and Employees (continued)
Travel expenses totalling £nil (2023: £nil) were paid to members of the Trustee Board. No other expenses or fees
were paid to members of the Trustee Board.
The Charity s Not For Profit Liability Insurance includes cover for Outside Trustee Liability.
7. Comparatives for the Statement of Financial Activities
fund
d funds
funds
Year to
Income from:
Donations
Charitable activities
Raisin
Funds
Interest income
Total Incoming Resources
181 139
261 139
264 272
491
293,565
97,804
206,139
303,943
Expenditure on:
Governance costs
228 923
288 928
253 147
Charitable activlttes
Total ex
enditure
228 923
294 896
254 160
Net Income
/(expenditure)
before tr
nsfers
31,831
(22,784)
9,047
39,405
Transfers between funds
li
riet movement-ln funds-for
the
ear
(11,467)
(2,660)
23,174
9,047
39,405
Reconclllatlon of funds
Total funds brought
forward l A
ril 2021
li
191,669
9,187
42,905
243,761
204,356
Balances carrled
forward 31 March 2022
li
180,202
6,527
66,079
252,808
243,761
21

Citizens Advice Surrey Heath
Notes to the Accounts for the year ended 31 March 2024
8. Tangible fixed assets
2024
Cost
Be
innin
Dis
osals
Additions
End of ear
De
reciation
Be
innin
of
Dis
osals
Char
efor
End of
ear
Net book value
Be
innin
End of Year
ear
ear
459
ear
2023
Cost
Be
innin
osats
Additions
End of
ear
De
reciatlon
Be
innin
of
Dis
osals
Char
efor
End of
ear
f4et book value
-Be
End of Year
ear
ear
4S9
459
9. Cttrrrent Investments
Current Investments comprise of short-temi deposlt account5 held at banks and building socleties where
surplus funds are deposited to attract higher interest rates than the charity's current account. A summary
of the holdings can be found below:
Cambrid e & Counties Bank
Ham
shire Trust 8ank
Vlr
in Bank
173 145
216 610
22

Citizens Advice Surrey Heath
Notes to the Accounts for the year ended 31 March 2024
10. Creditors: Amounts falling due within one year
Trade creditors
18,628
51,044
Payroll taxes & liabilities
Held to assist clients in hardship,
Deferred Income
6,553
5,421
20,025
26,990
32,204
189,110
84,375
265,600
Funds were held to assist clients in severe cases of hardship. An amount of £2,830 was held to be used to
assist clients living in the Frimley ward who are experiencing financial hardship. An additional amount of
£1,270 was held as a Repossession Prevention Fund, £3,913 to assist with people impacted by Brexit and
£15,203 for people impacted by Covid-19 and the cost of living crisis. There is also an amount held of
£1,857 in relation to the Household Support fund and £1,925 from the Wenceslas Fund.
Deferred income relates to amounts recelved for actlvlties that have not yet taken place. These are
released when either the services are provided relating to the income or when the fundraising event
occurs. At 3110312024 this comprised of the following..
Source of Income
2024
2023
Note
Funding received towards a Sessicjn
Supervisor and annual grant paid in
advance
Surrey Heath 8orough Councll
115,750
Surrey County. Councll
21,304
50,000
Money recelved whlch wlll be used to
fund Debt advice during the year.
Money received to fund a cost of living
advisor, will be released in 24125.
Money received to fund a cost of limng
advisor during the 23124 year.
Frimley Fuel Allotments
10,000
10,000
National Citizens Advice
12,500
Varlous team recelpts received for the
Charlty Golf functlon held after year-end.
900
860
32,204
189,110
During the year deferred income of £179,110 was released (2022: £85,500).
23

Citizens Advice Surrey Heath
Notes to the Accounts for the year ended 31 March 2024
11. Movement In funds
Deficit
Restricted
Incomin
transferred
carried
2023
Ex
ended
stricted
31-Mar-24
Provision of premises
No-one left behind
25,000
25,000
50,000
49,864
{136)
3,222
Session SupeThlsor
Soclal Prescribing
Cost of living advisor
-Frnancial Wellbeing
SCF Poverty Fund
35,750
54,998
38,972
57,433
2,435
12,500
13,223
723
38-,78.1
36-,4x-5
(2,366)
1,447
{4,584)
{7,228)
(12,512)
616
25,014
9,825
26,461
Energy Best deal
Surrey Adviceline
4.727
5,241
4.727
19,484
20,000
5,437
12,256
Household Support Fund
Other Restrlcted Resenies
7,488
1,800
6,053
1,800
Total Restrlcted Funds
6,527
296,789
278,406
(18,383)
6,527
Purpose of restrlcted funds
Provlslon of Premises - During 2024 Surrey Heath Borough Council provided the charlty wlth a subsldv
which reduced the rent from £25,000 per annum to £0.
No-one left behlnd - The Charity is providing debt advice and support on behalf of Surrey County Council
Session Supervisor - Funding from SH8C to cover a fijll time Session Supervisor enabling the bureau to
be open for more hours to clients.
Soclal PrescrlbinA The charity is providing support for individuals to improve thelr wellbeinA and reduce
the impact on local health services.
Cost of living advisor
A project to recruit and traln an advlsor to enable clien-ts to quickly access
emergency support
Financial Wellbeing - Funding from the Natlonal Lotte,ry to deliver Financial Weljbeing and support
services.
Cost of Ilving Fund - Funthng from the natlonal lottery to assist clients affected ty the cost of Ilving crlsis
Energy Advlce Programme
The Charity obtalned funding to advise cllents In need of support In
reducing their energy costs and obtaining better energy deals.
Surrey Adviceline
The charity is providing additional support for covering calls that come in to the
Citizen advice helpline across Surrey.
Household Support Fund
Funding to cover the admin and staff costs of administering the Household
Support fund, distributing fund5 to clients In need.
Other Restricted Reserves - £1,270 is held being the balance on an unclaimed monies account held by a
solicitor for therr cltents.
I he payment was in accordance with Rule 22(1)(h) of the Solicitors, Accounts
Rules 19y8. 1 he Trust￿ h7ve entered into a deed of warranty to rep3y any.partrufr￿ tu the solicitor so
that they can meet any obligations to any client or his or her estate. Recognising this warranty the Trustees
will hold this balance as a restricted reserve until such time as they conslder there is little or no likelihood
of a claim. There is also £530 held to asslst cllents In the Frimley ward who may be sufferlng hardship.
24

Citizens Advice Surrey Heath
Notes to the Accounts for the year ended 31 March 2024
11. Movement in funds (continued)
MovemeD.t in Unrestrirted & DesigpAtsA ¢￿￿dS
restricte
Funds
edund
nc
Desi
ated
Pro
nated
Desi
Desi
Balance l April
2023
Transfers from
Unrestricted Funds
Transfers from
Designated Funds
Triinsfers from
Restricted Funds
180,202
23,962
25,000
17,117
246,281
25,448
66,902
92,350
(92,350)
(92,350)
18,383
18,383
Profit for the year
Balance carried
fonvard 31 March
2024
58,010
58,010
164,244
49,410
25,000
84,019
322,673
Redundancy fund
Redundancy reserves have been deslgnated by the Trustees for the purpose of
covering potentièl redundancy costs in the event of a significant reduction in the inCc￿e of Citizens Advice
Surrey Heath or where projects are not renewed and staff had been hired specifically for this purpose. No
redundancies are expected during the next 12 months.
l.T Replacement The Trustees have deslgnated £25,000 to meet the balance of the costs, not covered
by grants, towards the cost af replacement of information technology systems (mainly desktops and
telephony) to ensure there are adequate funds to ￿pgrade the equipment as and when needed.
Designated Project As part of the agreed Business Plan the Trustees have identified the need, in the
event of new sources of funding not being secured, to deslgnate funds to ensure key projects currently
undernay have suffiaent financlal resource in place to ensure the Charlty can meet the needs of the local
community.
12. Analysis of net assets between Funds
nrestrict
R tricte
nate
tal
unds
Fixed Assets
13,187
177,138
26,081
164,244
13,187
Current Assets
64,821
158,429
400,388
84,375
Current Liabilities
58.294
Net Current Assets
6,527
158,429
329,200
25

Citizens Advice Surrey Heath
Notes to the Accounts for the year ended 31 March 2024
13. Financial commitments
Capltal Commltments
At the balance sheet date there were no capital commitments. The charity entered into a 5 year lease
arrangement with SHBC In March 2019 in relation to the new premises but has received a subsidy to
reduce the rent payable to £0 for the duration of the lease. This lease was renewed
14. Related party transartions
There were no related party transactions in relation to income durlng the year (2023: £125). Notes 2
& 3 set out the sources for the charity s income during the year.
There were transactions between Citizens Advice Surrey Heath arKI Citizens Advice in relation to
information services. The total amount payable was £3,039 (2023: £3,950).
There have been no other related party transactions identified.
15. Taxation
The charity is exempt from tax on Income and galns falllng within section 505 of the Taxes Act 1988
or section 252 of the Taxation of Chargeable Gains Act 1992 to tne extent that these are applied to
bts charlta* objects.
16. Members
The charity Is Incorporated as a company limited by guarantee haylng no share capital and In
accordance with the Memorandum of Association, every member is Ilable to contribvte a sum of. £1 In
the event of the company being wound up. At 31 March 2024 there were 9 members (2023.. 9.
members).
17. Pension costs
'The charity operates an Auto Enrolment Pension Scheme alministered by Peoples Pension.
The pension cost shown in the accounts for the year represents cortributions payable by the
company and amounted to £10,638 (2022: £7,722).
18.Volunteers
The charlty has_oy£r 52 volunteers who v4or.k in a variety of roles..Incluthng-as ad.visers receptionists
and rr support. I nis allowed the charity to support over 4,7LIO clients during the year and delivered a
benefit from t.he volunteers work to the community estimated at £497,160.
26