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← Citizens Advice Surrey Heath

2025-03-31-accounts

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 2025

Authorised and regulated by the Financial Conduct Authority FRN:617536

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Citizens Advice Surrey Heath

Report and Accounts For the year ended 31 March 2025

CONTENTS

Report of the Directors and Trustees 3 - 12
Independent Examiner’s Report 13-14
Statement of Financial Activities 15
Balance Sheet 16
Notes to the Accounts 17 - 28

2

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 pleased to present their annual report and accounts for the year ended 31 March 2025.

1. REFERENCE AND ADMINISTRATIVE DETAILS

Charity Name:
Citizens Advice Surrey Heath
Charity Registration:
1118181
Company
Registration
6058583
Registered Office:
Surrey Heath House,
Knoll Road,
Camberley,
Surrey GU15 3HD
Chairman:
Greg Scott
Company
Secretary:
Julie Summers
Chief Executive Officer
Caroline SawdyTreasurer: Edward Brunel-Cohen
Bank:
CAF Bank Ltd
Kings Hill, West
Malling
Kent ME19 4JQ
Independent
Examiner:
David Wheeler FCCA
Redhill Chambers
2d High Street
Redhill
Surrey RH1 1RJ

The directors who served during the period and up to the date of this report are set out below:

Directors / Trustees:
Elected Members
Greg Scott
Robert Manning
Marion Park
Nigel Downey
Mani Rai OBE
Julie Summers
Paul Rich
Lois Dabrowski
Kari Freeburn
*Edward Brunel-Cohen
James Cutler		 Role:
Date
Appointed
Date
Resigned
Chair
Trustee
Vice-Chair
Trustee
Trustee
31/03/2025
Hon Solicitor
Trustee
Trustee
Trustee 18/01/2025
Treasurer 11/11/2024
Trustee 28/4/2025

*Denotes members of the Executive Committee.

The following Representatives attended Meetings of the Directors

Councillor Jonathan Cope Representing Surrey Heath Borough Council

Caroline Sawdy * Chief Executive Officer Helen Holbrow* Advice Manager Karl Suffork ^ Voluntary Adviser

*In paid employment of Citizens Advice Surrey Heath

^Volunteers of Citizens Advice Surrey Heath

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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 2025, the Company had 8 members (2024: 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 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 transferred to the Company for nil consideration. Restricted and unrestricted fund balances were preserved. Fixed assets were transferred at net book value. On 15[th] 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 Company, 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 Board.

Induction of Trustees

New Trustees are provided with 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 induction process. A key aspect of the process is meeting with relevant members of the Management Team and the Chair of the Trustee Board. 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 Directors. 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 required to retire at the third Annual General meeting following their election or appointment but are eligible for re-election or reappointment. 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 have one equal vote each with resolutions requiring 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.

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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. All Board members receive the agenda and can choose to attend if they wish to contribute to a discussion.

Related Parties

CA-SH is a member of Citizens Advice, the national association for the Citizens Advice service throughout the United Kingdom. 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 advice. In April 2017 a new membership package was introduced and was accepted by CA-SH

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 decisionmaking process.

Risk Management

The directors have reviewed their procedures in the light of corporate governance guidance 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 services. 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 likelihood of them occurring and then obviate their impact. The Risk Register is a formal statement of CA-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 covered in this process, include:

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 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 commitments:

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Citizens Advice Surrey Heath Report of the Directors and Trustees

Risk Management (continued)

  1. 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 potential future funding problems and potential funding opportunities.

  9. Ensure adequate financial reserves.

  10. Quarterly financial monitoring against an agreed annual budget.

  11. Good communication between volunteers, staff, the Management Team and the Trustee Board.

  12. Maintaining independence and political neutrality to avoid conflict of interests.

  13. Collaborative working with other local Citizens Advice and charitable organisations across Surrey

3. OBJECTIVES AND ACTIVITIES

Objects

The objects of the charitable company are as set out in the Memorandum and Articles of Association. Its services are consistent with the twin aims of Citizens Advice 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 services are also consistent with the 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 promotion 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, sickness and distress.

The key power it exercises in furtherance of the Objects is to establish CA-SH as a centre to provide a free, confidential and impartial service of advice, training, information and counsel for the public and for the implementation thereof.

Public Benefit Required

The directors have referred to the guidance contained in the Charity Commission’s general guidance 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 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 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 process by which CA-SH’s Trustee Board can monitor progress towards achieving the Corporate Plan, the plan also serves as a set of internal targets

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Citizens Advice Surrey Heath Report of the Directors and Trustees

and outputs for staff and volunteers. In this way inclusiveness and collective responsibility about CASH’s key priorities can be engendered leading to improvements in service delivery.

Achievements and performance in 2024-2025

The 2024/25 financial year presented significant challenges for households, with essential bills and services continuing to rise despite hopes for economic recovery. This sustained pressure led to an unrelenting demand for our services, particularly in the critical areas of welfare benefits, charitable support, debt, and housing.

Core Funding & Strategic Partnerships

We are incredibly grateful to our local authority for their continued trust and support during a period of extreme financial pressure. We were one of only two local charities to retain our core grant , a testament to the vital role we play in the community. Furthermore, their funding for a 12-month Supervisor role significantly bolstered our capacity.

Increasingly, Surrey County Council (SCC) has recognised the profound value of our work in supporting those experiencing financial hardship. Through robust collaboration with other local Citizens Advice across Surrey , we successfully delivered numerous projects funded by the SCC Household Support Fund. These initiatives consistently exceeded expectations in client numbers , all while maintaining our hallmark high-quality service.

Empowering Our Community: Key Achievements

Our core service and projects provided critical support to thousands, demonstrating our unwavering commitment to the community:

Beyond direct advice, our impact translated into tangible financial gains and savings for our clients and the wider public:

Exceptional Value for Every Pound Invested

Our commitment to efficiency and impact is evident in the remarkable return on investment we deliver:

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Citizens Advice Surrey Heath Report of the Directors and Trustees

We also generated significant savings across key public services:

Specialist Projects: Addressing Evolving Needs

Energy Advice

Recognising the escalating energy crisis, we delivered two vital energy advice projects:

Financial Advice and Debt Management

The increasing number of clients facing negative incomes led us to enhance our debt casework with Financial Health Checks . These proactive checks help individuals access eligible benefits and balance budgets, preventing deeper debt. SCC's support through a Surrey-wide project and increased Adviceline resources enabled us to reach more people with this crucial service.casework for 119 of the 155 clients seen in the five months from April.

Although funding for the No one Left Behind project concluded in August , we provided intensive Money Advice service allowing us to support an additional 335 clients and conduct 41 Financial Health Checks .

Charitable Support and the Household Support Fund (HSF)

The continued financial hardship within our community was starkly evident in the increased demand for financial and practical support:

Our assistance with form filling remains a cornerstone of our service, proving invaluable in accessing benefits. In 2024/25, we completed 545 forms for new benefits and appeals , a 29% increase from the previous year.

Collaborative Impact: Strengthening Our Community Network

Our success is amplified through powerful collaborations with key partners:

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Citizens Advice Surrey Heath Report of the Directors and Trustees

The Invaluable Contribution of Our Volunteers

While we faced challenges this year with a higher turnover and a greater number of volunteers not completing training, which put a strain on our service capacity, we are incredibly proud of our dedicated team. We successfully recruited strong additions, and our long-standing volunteers remain deeply committed, consistently going above and beyond to achieve the best outcomes for clients.

Over the year 54 volunteers engaged with us. Despite a few not completing their training, 16 new volunteers started and 17 left throughout the year (due to health, relocation, caring responsibilities, or struggles with the demands of the Advisor role). Our volunteers collectively delivered an amazing 12,929 hours of service in 2024/25 . This represents an estimated value of £439,795 to the local community, underscoring their irreplaceable contribution to Citizens Advice Surrey Heath.

Volunteer Fundraising Activities, Gifts and Donations

We participated in the Twilight Runway Challenge sponsored walk in addition to our annual golf day and quiz and these raised a combined total in excess of £14,894 . In addition, we received a grant of £4,606 to purchase Chromebooks from the King Baudouin Foundation, via a Trustee’s work connection. We continue to be fortunate to receive additional donations from Our Lady Queen of Heaven Church, our membership of Surrey Heath Lottery and easyfundraising whereby we get small donations when people shop online 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 measures to seek additional sources of funding for its services.

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Citizens Advice Surrey Heath Report of the Directors and Trustees

4. FINANCIAL REVIEW

Financial Position

Incoming resources in the year were £496,660 (2024: £423,263). Of this £339,938 (2024: £296,89) related to restricted activities. A surplus of £63,786 was made in the year (2024: £76,393). At 31 March 2025 total reserves were £392,987 (2024: £329,201) of which £316,535 represented unrestricted funds not designated for specific use (2024: £164,245).

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 Trustees 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 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 designated and restricted reserves should be maintained which are equal to between 6 to 9 months normal operating expenditure, in line with Charity Commission guidance. 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, despite:

When considering the level of free reserves, the Trustees have considered the Charity Commission document “Charity reserves: building resilience (CC19)” and also the House of Commons Public Administration 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 will 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 reserves are outlined in note 11.

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Citizens Advice Surrey Heath Report of the Directors and Trustees

Principal Funding Sources

The Directors extend their gratitude to Surrey County Council and 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 did not have any borrowings from either providers or other sources of funding at the balance sheet date.

We are mindful of the fact that both these local authorities will no longer be in place from April 2027 under Local Government Reorganisation (LGR) plans and we will be required to seek and secure future local authority funding via the new Unitary Authority yet to be defined.

Funds in Deficit

No funds were in deficit at the balance sheet date.

Investment Policy

As required 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, subject nevertheless to such conditions and such consents as may for the time being be imposed or required by law.

5. FUTURE PLANS

Whilst our focus remains on delivering the best possible advice and information services to our clients throughout Surrey Heath on a day to day basis, we are fully engaged in discussions with local Citizens Advice colleagues across Surrey in considering how best we should respond to the recently announced Government proposals for Local Government Reorganisation (LGR) that will see both Surrey County Council and all Borough & District Councils abolished and replaced with Unitary Authorities, firstly as shadow organisations in 2026/7 and fully in place from April 2027.

Given that those local authorities provide a significant proportion of our funding it is essential that we develop strategies that align with the new authorities and secure future funding whilst retaining an active and local presence to the people we serve. In addition we will continue to invest in our staff and volunteers through further training & development and technology.

We will continue to work closely with Surrey Heath Borough Council and local community partners to ensure we are able to best meet the needs of residents and improve their lives, this includes greater engagement and outreach in the community with a particular focus on ‘hard to reach’ residents and minority groups across the borough.

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.

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Citizens Advice Surrey Heath Report of the Directors and Trustees

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.

Examiner

A proposal to re-appoint the present independent examiner, Cheeld Wheeler & Co, for a further year will be tabled at the forthcoming Annual General Meeting.

In preparing this report, the directors have taken advantage of the small companies’ exemptions provided by section 415A of the Companies Act 2006.

Approved by the Board of Directors on 11[th] August 2025 and signed on behalf of the Board.

G.J.Scott Chairman 11[th] August 2025

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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[st] March 2025.

This report is made to the Trustees, as a body, in accordance with the terms 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 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.

Responsibilities and basis of report

As the charity’s trustees of the Company (and also its directors 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 Charities 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.

As the charitable company’s income exceeded £250,000 the examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is on of the listed bodies.

Independent Examiners 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:

  1. 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 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 give a true and fair view which is not a matter considered 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 preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102)].

13

Independent Examiner’s Report to the Trustees of Citizens Advice Surrey Heath

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

David Wheeler FCCA Cheeld Wheeler & Co Chartered Certified Accountants Redhill Chambers 2d High Street Redhill Surrey RH1 1RJ

Independent Examiner

11[th] August 2025

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Citizens Advice Surrey Heath

Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the year ended 31 March 2025

Income from:
Donations
Charitable activities
Raising Funds
Interest income
Total Income
Expenditure on:
Raising Funds
Charitable activities
Governance costs
Total expenditure
Net income /(expenditure)
before transfers
Transfers between funds
Net movement in funds for
the year
Reconciliation of funds
Total funds brought
forward 1 April 2024
Balances carried
forward 31 March 2025		 Note
2
3
4
5
5
5
11
11
11		 Unrestricted
funds
£
35,677
95,000
13,274
12,771		 Restricted
funds
£
30,412
309,526
-
-		 Designated
funds
£
-
-
-
-		 Designated
funds
£
-
-
-
-		 Total fund
2025
£
66,089
404,526
13,274
12,771		 Total
Year to
31 March
2024
£
Note 7
48,734
351,789
11,438
11,302
156,722 339,938 - 496,660 423,263
4,881
89,308
1,822		 -
336,863
-		 -
-
-		 4,881
426,171
1,822		 4,467
341,190
1,213
96,011 336,863 - 432,874 346,870
60,711
91,579		 3,075
(3,075)		 -
(88,504)		 63,786
-		 76,393
-
152,290 - (88,504) 63,786 76,393
164,245 6,527 158,429 329,201 252,808
316,535 6,527 69,925 392,987 329,201

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 17 to 28 form part of these financial statements.

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Citizens Advice Surrey Heath

Balance Sheet as at 31 March 2025

Note
Fixed Assets
Tangible Fixed Assets
8
Current Assets
Current investments
9
Cash at bank and in hand
Income receivable
Total Current Assets
Creditors - amounts falling
due within one year
10
Net Current Assets
Net Assets
12
Represented by:
Funds of the Charity
Restricted funds
11
Unrestricted funds
General funds
11
Designated funds
11
12		 As at
31-March
2025
Unrestricted
Funds
£
8,673		 As at
31-March
2025
Restricted
Funds
£
-		 As at
31-March
2025
Restricted
Funds
£
-		 As at
31-March
2025
Total
£
8,673		 As at
31-March
2024
Total
£
13,187
260,127
145,105
-		 -
61,167
14,584		 260,127
206,272
14,584		 173,145
227,243
-
405,232
27,445		 75,751
69,224		 480,983
96,669		 400,388
84,374
377,787 6,527 384,314 316,014
386,460 6,527 392,987 329,201
-
316,535

69,925
6,527
-
-		 6,527
316,535
69,925
 6,527
164,245
158,429
386,460 6,527 392,987 329,201

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the charitable company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small charitable companies.

The financial statements were approved by the Board of Trustees on 11[th] August 2025 and were signed on its behalf by:

Greg Scott Chairman ………………………………

Company Registration No: 6058583 Charity Registration No 1118181

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Citizens Advice Surrey Heath Notes to the Accounts for the year ended 31 March 2025

1. Accounting policies

Basis of preparing 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 charity’s operations and principal activities are in providing advice and counselling to the general public.

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 1 October 2019, the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Practice as it applies from 1 October 2019.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are prepared in sterling, which is the functional currency of the charity.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Income

All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity 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 income 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, donations and gifts is included in full in the Statement of Financial Activities when receivable and when the amounts are known with certainty and are measurable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charitable company, are recognised when it becomes unconditionally entitled to the grant.

● Donated facilities and donated professional services are recognised in income at their fair value when their economic benefit is probable, it can be measured reliably and the charity has control over the item. Fair value is determined on the basis of the value of the gift to the charity. For example the amount the charity would be willing to pay in the open market for such facilities and services. A corresponding amount is recognised in expenditure.

● Incoming resources from grants, where related to performance and specific 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 parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably.

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Citizens Advice Surrey Heath Notes to the Accounts for the year ended 31 March 2025

1. Accounting policies

Resources expended (continued)

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 expenditure categories of the SoFA on a basis 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.

Unrestricted funds and designated 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 funds may be held in order to finance both working capital and capital investment.

Designated funds are those funds which are unrestricted in nature but which have been designated by the directors to be used in a particular manner.

Fixed assets and depreciation

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation 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 its expected useful life as follows:

Office equipment 33.3% straight line Computer equipment 25% straight line

Debtors receivable within one year

Debtors with no stated interest rate and receivable within one year are recorded at transaction price. Any losses arising from impairment are recognised 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.

18

Citizens Advice Surrey Heath Notes to the Accounts for the year ended 31 March 2025

1. 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. Contributions are expensed as they become payable.

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 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.

Leases

Assets acquired under finance leases are capitalised and depreciated over the shorter of the lease term and expected useful life of the asset. Minimum 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 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 capitalised this lease as per IFRS16 as the rent has been subsidised to zero for the duration of the current lease.

Going concern

The financial statements have been prepared on a going concern basis, as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. 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 deposits

The charity considers 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 Shortterm deposits and are valued as per the balance on that account at the year end.

2. Donations

Source of income
Premises donated by local authority at nil cost
Our Lady Queen of Heaven Church
Surrey Heath Lottery
John Beane’s Charity
The King Baudouin Foundation
Twilight Challenge
Bequest
Surrey Heath Borough Council IT Grant
Other Donations		 Unrestricted
funds
£
-
1,000
447
874
4,606
1,620
25,000
440
1,690		 Restricted
funds
Total
2025
Total
2024
£
£
£
30,412
30,412
25,000
-
1,000
1,250
-
447
477
-
874
-
-
4,606
-
-
1,620
-
-
25,000
21,250
-
440
-
-
1,690
757
35,677 30,412
66,089
48,734

19

Citizens Advice Surrey Heath Notes to the Accounts for the year ended 31 March 2025

3. Income from Charitable Activities

Charitable Activity
General Advice
Services
No-one left behind
Session Supervisor
Social Prescribing
Cost of living Advisor
Macmillan Caseworker
Financial Wellbeing
Cost of Living Fund
Energy Advice
Programme
Surrey Adviceline
Household Support
Fund
SCC - HSF Adviceline &
FHCs
SGN Energy Outreach
Community Project
Welfare Caseworker
Surrey Advice First Aid		 Source of Income
Surrey Heath Borough
Council (SHBC)
Surrey County Council
Surrey Heath Borough
Council (SHBC)
Surrey Heath Community
Partnership
National Citizens Advice
Macmillan Cancer Support
National Lottery
National Lottery
National Citizens Advice
National Citizens Advice
Surrey Heath Borough
Council (SHBC)
Surrey County Council
National Citizens Advice
Community Foundation
South West Surrey Citizens
Advice		 Unrestricted
funds
95,000
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Restricted
funds
Total
Total
2025
2024
£
£
-
95,000
80,000
21,304
21,304
50,000
18,150
18,150
35,750
55,746
55,746
54,998
-
-
12,500
33,720
33,720
5,437
39,471
39,471
38,781
-
-
25,014
18,480
18,480
9,825
19,484
19,484
19,484
20,000
20,000
20,000
63,250
63,250
-
11,131
11,131
-
6,990
6,990
-
1,800
1,800
-
95,000
309,526
404,526
351,789

4. Raising funds

Activities for generating funds

Source of income
Charity golf day
Quiz Night		 Total
2025
£
9,214
4,060		 Total
2024
£
7,113
4,325
13,274
11,438

20

Citizens Advice Surrey Heath Notes to the Accounts for the year ended 31 March 2025

5. Analysis of expenditure

Governance Costs

Companies House filing fees
Cyber security certification fees
Independent Examination Fees
Raising Funds
Charity golf day
Quiz Night
Charitable activities
Expenditure by Activity
General Advice Services
No-one left behind
Session Supervisor
Social Prescribing
Cost of living advisor
SCC-HSF Adviceline & FHCs
Financial Wellbeing
Cost-of-Living Fund
Energy Advice Programme
Surrey Adviceline
Community Foundation
SGN Energy Outreach Community Project
Household Support Fund
Macmillan Case Worker
Other		 Total 2025
Total 2024
£
£
34
13
528
-
1,260
1,200
1,822
1,213
Total 2025
Total 2024
£
£
4,095
3,446
786
1,021
4,881
4,467
Staff Costs
Office & IT
Costs
Other
Support
costs
Total
2025
Total
2024
£
£
£
£
£
79,205
35,486
5,029
119,720
87,784
18,351
1,176
1,166
20,693
49,864
18,692
1,197
1,187
21,076
38,972
52,647
3,373
4,959
60,979
57,433
-
-
-
-
13,223
56,212
3,601
3,569
63,382
-
38,276
2,452
3,061
43,789
36,415
-
-
-
-
26,461
12,186
781
774
13,741
5,241
22,229
1,424
1,437
25,090
12,256
5,234
335
332
5,901
-
6,186
396
393
6,975
-
7,937
508
1,655
10,100
7,488
30,602
1,960
2,163
34,725
-
-
-
-
-
6,053		 Total 2025
Total 2024
£
£
34
13
528
-
1,260
1,200
1,822
1,213
Total 2025
Total 2024
£
£
4,095
3,446
786
1,021
4,881
4,467
Staff Costs
Office & IT
Costs
Other
Support
costs
Total
2025
Total
2024
£
£
£
£
£
79,205
35,486
5,029
119,720
87,784
18,351
1,176
1,166
20,693
49,864
18,692
1,197
1,187
21,076
38,972
52,647
3,373
4,959
60,979
57,433
-
-
-
-
13,223
56,212
3,601
3,569
63,382
-
38,276
2,452
3,061
43,789
36,415
-
-
-
-
26,461
12,186
781
774
13,741
5,241
22,229
1,424
1,437
25,090
12,256
5,234
335
332
5,901
-
6,186
396
393
6,975
-
7,937
508
1,655
10,100
7,488
30,602
1,960
2,163
34,725
-
-
-
-
-
6,053		 Total 2025
Total 2024
£
£
34
13
528
-
1,260
1,200
1,822
1,213
Total 2025
Total 2024
£
£
4,095
3,446
786
1,021
4,881
4,467
Staff Costs
Office & IT
Costs
Other
Support
costs
Total
2025
Total
2024
£
£
£
£
£
79,205
35,486
5,029
119,720
87,784
18,351
1,176
1,166
20,693
49,864
18,692
1,197
1,187
21,076
38,972
52,647
3,373
4,959
60,979
57,433
-
-
-
-
13,223
56,212
3,601
3,569
63,382
-
38,276
2,452
3,061
43,789
36,415
-
-
-
-
26,461
12,186
781
774
13,741
5,241
22,229
1,424
1,437
25,090
12,256
5,234
335
332
5,901
-
6,186
396
393
6,975
-
7,937
508
1,655
10,100
7,488
30,602
1,960
2,163
34,725
-
-
-
-
-
6,053
347,757 52,689
 25,725
426,171
341,190

The Office, IT & Communications costs includes the £30,412 rental fee for the Surrey Heath House premises.

6. Information regarding Directors and Employees

Salaries
Social security costs
Pension costs
Average number of employees
Average number of employees
(expressed as full time equivalents)		 2025
£
2024
£
316,780
270,924
18,477
14,626
12,500
10,638
347,757
296,188
17
14
10.8
9.6

21

Citizens Advice Surrey Heath

Notes to the Accounts for the year ended 31 March 2025

6. Information regarding Directors and Employees (continued)

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 54 volunteers (2024: 52). No employee earned in excess of £60,000 per annum. None of the trustees received any remuneration during the year (2024-nil)

Travel expenses totalling £nil (2024: £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

Income from:
Donations
Charitable activities
Raising Funds
Interest income
Total Incoming Resources
Expenditure on:
Raising Funds
Charitable activities
Governance costs
Total expenditure
Net income /(expenditure)
before transfers
Transfers between funds
Net movement in funds for
the year
Reconciliation of funds
Total funds brought
forward 1 April 2023
Balances carried
forward 31 March 2024		 Note
2
3
4
5
5
5
11
11
11		 Unrestricted
funds
£
23,734
80,000
11,438
11,302		 Restricted
funds
£
25,000
271,789
-
-		 Designated
funds
Total
funds
2024
£
£
-
48,734
-
351,789
-
11,438
-
11,302		 Designated
funds
Total
funds
2024
£
£
-
48,734
-
351,789
-
11,438
-
11,302		 Total
Year to
31 March
2023
£
28,688
261,139
10,629
3,487
126,474 296,789 -
423,263		 303,943
4,467
62,784
1,213		 -
278,406
-		 -
4,467
-
341,190
-
1,213		 4,555
288,928
1,413
68,464 278,406 -
346,870		 294,896
58,010
(73,967)		 18,383
(18,383)		 -
76,393
92,350
-		 9,047
-
(15,957) - 92,350
76,393		 9,047
180,202 6,527 66,079
252,808		 243,761
164,245 6,527 158,429
329,201		 252,808

22

Citizens Advice Surrey Heath Notes to the Accounts for the year ended 31 March 2025

8. Tangible fixed assets

2025
Cost
Beginning of year
Disposals
Additions
End of year
Depreciation
Beginning of year
Disposals
Charge for year
End of year
Net book value
Beginning of year
End of Year
2024
Cost
Beginning of year
Disposals
Additions
End of year
Depreciation
Beginning of year
Disposals
Charge for year
End of year
Net book value
Beginning of year
End of Year		 Office
Equipment
£
2,644
-
-		 Office
Equipment
£
2,644
-
-		 Computer
Equipment
Total
£
£
17,972
20,616
-
-
-
-		 Computer
Equipment
Total
£
£
17,972
20,616
-
-
-
-
2,644 17,972
20,616
2,644
-
-		 4,785
7,429
-
-
4,514
4,514
2,644 9,299
11,943
- 13,187
13,187
- 8,673
8,673
Office
Equipment
£
2,644
-
-		 Computer
Equipment
Total
£
£
11,003
13,647
-
-
6,969
6,969
2,644 17,972
20,616
2,644
-
-		 459
3,103
-
-
4,326
4,326
2,644 4,785
7,429
- 10,544
10,544
- 13,187
13,187

9. Current investments

Current investments comprise short-term deposit accounts held at banks and building societies 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:

Cambridge & Counties Bank
Hampshire Trust Bank
Virgin Bank		 2025
2024
£
£
86,363
85,000
88,233
88,145
85,531
-
260,127
173,145

23

Citizens Advice Surrey Heath Notes to the Accounts for the year ended 31 March 2025

10. Creditors: Amounts falling due within one year

Trade creditors
Payroll taxes & liabilities
Held to assist clients in hardship1
Deferred income2		 2025
2024
£
£
18,015
18,627
7,431
6,553
21,083
26,990
50,140
32,204
96,669
84,374

1Funds were held to assist clients in severe cases of hardship. An amount of £2,272 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, £3,397 to assist with people impacted by Brexit and £11,855 for people impacted by Covid-19 and the cost of living crisis. There is also an amount held of £1,846 in relation to the Household Support fund and £443 from the Wenceslas Fund.

2Deferred income relates to amounts received for activities 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 31/03/2025 this comprised of the following:

Source of Income
Surrey Heath Borough Council
Surrey County Council
Frimley Fuel Allotments
National Lottery Community Fund
Various team receipts received for the
Charity Golf function held after year-end.		 2025
£
2024
£
Note
18,150
-
Funding received towards a Session
Supervisor and annual grant paid in
advance
-
21,304
Money received which will be used to fund
debt advice during the year.
10,000
10,000
Money received to fund a cost of living
advisor, will be released in 25/26.
19,990
-
Money received to fund a debt
caseworker during the 25/26 year.
2,000
900
50,140
32,204

During the year deferred income of £80,730 was released (2024: £179,110).

24

Citizens Advice Surrey Heath

Notes to the Accounts for the year ended 31 March 2025

11. Movement in funds

Restricted
Provision of premises
No-one left behind
Session Supervisor
Social Prescribing
SCC-HSF Advicelne &
FHCs Fund
Financial Wellbeing
Community Foundation
Energy Advice
Programme
Surrey Adviceline
Household Support Fund
SGN Energy Outreach
Community
Macmillan Case Worker
Surrey Advice First Aid
Other Restricted Reserves		 Balance
1 April
2024
£
-
-
-
-
-
-
-
4,727
-
-
-
-
-
1,800		 Balance
1 April
2024
£
-
-
-
-
-
-
-
4,727
-
-
-
-
-
1,800		 Balance
1 April
2024
£
-
-
-
-
-
-
-
4,727
-
-
-
-
-
1,800		 Incoming
Resources
£
30,412
21,304
18,150
55,746
63,250
39,471
6,990
18,480
19,484
20,000
11,131
33,720
1,800
-		 Resources
Expended
£
30,412
20,693
21,076
60,979
63,382
43,789
5,901
13,741
25,090
10,100
6,975
34,725
-
-		 Deficit /
(Surplus)
transferred
from/(to)
Unrestricted
Funds
£
-
(611)
2,926
5,233
132
4,318
(1,089)
(4,739)
5,606
(9,900)
(4,156)
1,005
(1,800)
-
(3,075)		 Balance
carried
forward
31-Mar-25
£
-
-
-
-
-
-
-
4,727
-
-
-
-
-
1,800
6,527
Total Restricted Funds 6,527 339,938 336,863
Unrestricted &
Designated
Balance 1 April
2024
Transfers to
Unrestricted Funds
Transfers from
Designated Funds
Transfers from
Restricted Funds
Profit for the year
Balance carried
forward 31 March
2025		 Unrestricted
Funds
£
164,245
88,504
3,075
60,711		 Redundancy
(Designated)
£
49,410
10,515		 IT
Replacement
(Designated)
£
25,000
(15,000)		 Project
(Designated)
£
84,019
(84,019)		 Total
Unrestricted
and
Designated
Funds
£
322,674
(88,504)
88,504
3,075
60,711		 Total
Unrestricted
and
Designated
Funds
£
322,674
(88,504)
88,504
3,075
60,711
316,535 59,925 10,000 - 386,460

25

Citizens Advice Surrey Heath

Notes to the Accounts for the year ended 31 March 2025

11. Movement in funds (continued)

Purpose of restricted funds

Provision of Premises – During 2025 Surrey Heath Borough Council provided the charity with a subsidy which reduced the rent from £30,412 per annum to £0.

No-one left behind - The charity is providing debt and welfare benefit advice and support on behalf of Surrey County Council

Session Supervisor – Funding from SHBC to cover a full time Session Supervisor enabling the bureau to be open for more hours to clients.

Community Foundation for Surrey - Funding for a specialist Benefits Advisor for 1 day a week for a year. Social Prescribing – The charity is providing support for individuals to improve their wellbeing and reduce the impact on local health services.

SCC-HSF Adviceline & FHCs - To increase our capacity on Surrey Adviceline to support people with debt, benefit advice and other issues and to provide financial health checks for clients to identify ways to improve their financial resilience.

Cost of living advisor – A project to fund a dedicated advisor to enable clients to quickly access the most appropriate emergency support and refer them into other specialist support services.

Financial & Wellbeing Support Service – Funding from the National Lottery Community Fund to deliver Financial and mental health Wellbeing support to clients with complex needs in partnership with Catalyst. Cost of Living Fund – Funding from the National Lottery Community Fund to increase our capacity to assist clients affected by the cost of living crisis

Energy Advice Programme – The Charity obtained funding to advise clients in need of support in reducing their energy costs and obtaining better energy deals.

Surrey Adviceline – Funding from National Citizens Advice to provide additional resources to support, increasing our ability to take advice calls from across Surrey.

Household Support Fund – Funding to cover the admin and staff costs of administering the Household Support fund, distributing funds to clients in need.

MacMillan Case Worker - To provide an advice service dedicated to those living with or affected by cancer in Surrey.

Surrey Advice First Aid - To support, acting on referrals for advice from other Surrey organisations trained by Citizens Advice, identifying when their clients need help.

Other Restricted Reserves - £1,270 is held being the balance on an unclaimed monies account held by a solicitor for their clients. The payment was in accordance with Rule 22(1)(h) of the Solicitors’ 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 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 consider there is little or no likelihood of a claim. There is also £530 held to assist clients in the Frimley ward who may be suffering hardship.

Purpose of designated funds

Redundancy fund - Redundancy reserves have been designated by the Trustees for the purpose of covering potential redundancy costs in the event of a significant reduction in the income 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.

I.T Replacement - The Trustees have designated £10,000 to meet the balance of the costs, not covered by grants, towards the cost of replacement of information technology systems (mainly desktops and telephony) to ensure there are adequate funds to upgrade the equipment as and when needed

26

Citizens Advice Surrey Heath Notes to the Accounts for the year ended 31 March 2025

12. Analysis of net assets between Funds

Fixed Assets
Current Assets
Current Liabilities
Net Assets		 Unrestricted
Funds
£
8,673
335,307
(27,445)		 Restricte
d
Funds
£
-
75,751
(69,224)		 Designated
Funds
Total
£
£
-
8,673
69,925
480,983
-
(96,669)		 Designated
Funds
Total
£
£
-
8,673
69,925
480,983
-
(96,669)
316,535 6,527 69,925
392,987

13. Financial commitments

Capital Commitments

At the balance sheet date there were no capital commitments. The charity entered into a 5 year lease arrangement with SHBC in April 2024 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 transactions

There were no related party transactions in relation to income during the year (2024: £nil). Notes 2 & 3 set out the sources for the charity’s income during the year.

There were transactions between Citizens Advice Surrey Heath and Citizens Advice in relation to information services. The total amount payable was £5,016 (2024: £3,039).

There have been no other related party transactions identified.

15. Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

16. Members

The charity is incorporated as a company limited by guarantee having no share capital and in accordance 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 2025 there were 9 members (2024: 9 members).

17. Pension costs

The charity operates an Auto Enrolment Pension Scheme administered by Peoples Pension. The pension cost shown in the accounts for the year represents contributions payable by the company and amounted to £12,500 (2024: £10,638).

18. Volunteers

The charity has over 50 volunteers who work in a variety of roles including as advisers, receptionists and IT support. This allowed the charity to support over 5,600 clients during the year and delivered a benefit from the volunteers’ work to the community estimated at £439,795.

27