2025-03-31-accounts

	Page
Legal and administrative information	1
Report of the Trustees	2-7
Statement of Financial Activities	8
Balance Sheet	9
Notes to the Accounts	10-12
Report of the Independent Examiner	13

CHARITY NUMBER		1146060
COMPANY NUMBER		07889451
TRUSTEE BOARD
	Chairperson	Richard Fitzpatrick
	Treasurer	Julie Constable
		Mike Hoban
		Sangeeta Ahuja (to 02 March 2025)
		John Bowers
		Sandra Vegeris
		Catriona Aleppo
		James McCaffrey (to 15 May 2024)
Observers	Tandridge District Council	Alun Jones
	Tandridge District Council	Carole North (to May 2024)
	Tandridge District Council	Peter Damesick (to May 2024)
	Tandridge District Council	Deano Cline (from July 2024)
	Tandridge District Council	Deborah Sherry (from July 2024)
	CEO	Sarah Henke-Monti
BANKERS		Charities Aid Foundation (CAFBank)
		25 Kings Hill Avenue
		Kings Hill
		West Malling
		Kent
		ME19 4JQ
INDEPENDENT EXAMINER		Tony Martin

CITIZENS ADVICE TANDRIDGE DISTRICT IA company limited by guarnnteel How our activities deliver public benefit The trustee5 have paid due regard to the Charity Commission's guidance on public benefit In deciding the ath'vities undertaken by the charity during the year. Our main activities and who we try to help are destribed below. All our charitable activities focus on providing the advice people need for the problems they face and are undertaken specifically to provide public benefit. The trustees are satisfied that the information provided in the report and accounts meets the public benefit reporting requirements. Achievements and Performance We have seen huge increases in demand for our service over the last year and have helped record numbers of people in crisis, seeing,, An incfease of 35% in people needing our help. An increase of 30% in advice issue5. A huge increase of 234% in individual financial outcomes for our clients. Delivery The maln areas of charitsble acth'vity are: the provlsion of general advlce and Informailon services • the provlslon of specialist advice and casework services in the debt and housing and welfare benefits categories of social welfare law. Throughout the year we have continued to offer advice and Information In the following ways.. By phone- the compzny participates in the Surrey Adviceline Service increasing the participation acr055 Surrey Citizens Advice and extending the opening times - the line is open between the hours of 10am and 5pm frorn Monday to Friday. If an adviser is not available, clients ¢an be supported by another local Clt'zens Advice or the national Adviteline number. • In person- clients are offered a face to face appointment where we are providing full advice and thi5 can be in either of our two office5 or at outreach by request, to ensure that the most vulnerable clients who need that individual support are prioritised. Online- clients can complete a webform on our webslte which 15 available 2417 $0 that clients can access U5 when It Is convenient for them and we will then either respond to them through email or where permlssion Is given we call them back to do a more detailed assessment ahead of giving advice. Inform£ts'on and full advice from partner referrals- general and specialist advice through our team of trained advisers and paid staff. Delivering a balanced means of access for all our clients acr055 our locations in Tandridge, on the phone and online has been a key element of our Service Review. As well as general advice, we also provide the following specialist and targeted service5: Our Household Support Fund projert where we provide advice to vulnerable people and support with effective debt, budgeting and benefits advice. The objective is to actively rniti8ate the impact of poverty and erbhance the wider health and wellbeine and life chance5 for these individuals by providing financial health checks by phone and in person. 31 Page

CITIZENS ADVICE TANDRIDGE DISTRICT (A company limited byguaranteel Our Foodbank Project delivering outreach advice at the two location5 of Caterham Foodbank offers faee to face advice for two se55ions each week, providing general advice on benefits, debt employment and anything else deemed appropriate in the area of income maximisatfion. Our Macmillan Welfare Rights Service offers welfare benefit advice to anyone affected by cancer living in Surrey. It will also take those with a terminal illnes5 throughout Surrey. They can also help with additional athiice such as housing and employment and will signpost to other services where relevant. Meetlng rnore demand A number of activities were Identified to support meeting more demand for the future to help with the increase In client numbers.. We focused on adding additional training sessions to increase volunteer knowledge to help more people. We reviewed and adapted our recruitment and training process to train and onboard new volunteers quicker. This included new Advice Assistant roles and clear learnin8 Pathways and sign-oft processes for caseworkers and for individuals to progress from advice assistant to adviser. We investèd in an additional paid caseworker role to help increase capacity and sUPPOrt succession plannin8 for the future role5 of the organisatfon. We conhnue to review and reflne our website to ensure that clients who would struggle to reach us wlthln normal working hours, can access us when it is convenlent to them. We ensured that the Surrey Adviceline service had sufficient resources to meet our commitment and meet more demand. Research and Campalgns Alon8sSde information and advice, we use our client's evldence to advocate for improvement5 in the policies and practices affecdng thelr lives. Through evider)ce forms 2nd advice Issue codes we capture information and can quickly consolldate it into rneanin8ful analysls as an early warning that there may be issues with local and national policies. We maintalned our team of two volunteers, supported by a trustee, who take responsibility for Research and Campaigns. Durlng 24 -25 the team have.. parhcipated in the Naiional Consumer Week Campaign and the Scam Awareness campaign, raised awareness of the local support to combat the Cost of Living and Energy Crisis, and promoted the work we do in the local community by contributs'ng to monthly articles In the CR3 and equivalent local magazines. Contributlon ofvolunteers and paid staff The charity'5 success could not have been achieved without the hard work and dedication of volunteers and Staff. The trustee board and senior management team recognise the tremendous contribution made by the charity's volunteers in advising the public and administering the service, without whom the service could not operate. The volunteers contribute, on average, 11,242 hours per annuum. This may be expressed as an annualised value of £291,110. However, their value is inadequately expressed in monetary terms. Indeed, volur)teers bring many skills to the service and very often the experience gained from volunteering helps individuals develop and improve their opportunities for paid work. often finding this Wlthin the charity or the larger network. 41 Page

CITIZENS ADVICE TANDRIDGE DISTRICT {A company limited by guardnteel We continLtously review our approach to attracting and keeping volunteers by careful monitoring of our training offer and by con5iderinE the work opportunities that can be available. We look to provide an accessible and welcoming place to volunteer. Who used and benefited from our servlces Key Statistics Sumnid u8s xi OYAiwr 1* Lw• 'ill During the reporting year 2,925 clients12023124.. 2,1531 benefited from the seNices of the company generating 12,323 activitie512023124.. 10,35201. We supported people with 10,112 issues clients12023124 . 7,7921 and advlsed on anyfjssue they may face,. however, our most common area was Welfare Benefits and Universal Credit which make up a total of 36% of the issues we have supported on12023124- 30%). The service helps client5 to secure successful outcomes to their problems. 76% of clients told us that SUPPOrt we provided helped them find a way forward, and 87% said this wouldn't have been possible without the support we gave. Client outcomes were up from £l.I million in 2023124 to just over £3.5 million in 2024125, representing a 234% increase in outcomes this year across the service. For every £1 invested thi5 represented £2.56 in fiscal benefits. £18.72 in public value and £9.90 in value direct to local people. The service helps clients to secure sutcessful outcomes to their problems. 5 | Page

CITIZENS ADVICE TANDRIDGE DISTRicr IA company limited by guarantee) Cllents continue to present with multiple problems and on average clients are presenting with 3.5 issues each. On average, we undertake 4.2 activities for every client, this includes all contarts Wlth the client as well as action with any third parties. Alongside the financial benefits to clients. information and advice has a significant impact on improving people'5 health. In 2024/25 89% of our clients told us that as a result of our help they felt less stressed, depre$5ed or anxious, and 70% of clients felt their physical health had improved. Factors affecting the achievement of objectlves Maintaining sufficient funding to continue delivering the service remain5 a continual challenge. We conttnue to diversify our approach to ensure we are delivering the most cost-effective service we posslbly can. This is not about simply cutting costs, it 15 about delivering a servlce that genuinely meets clients needs to make us as cost effects've as possible. The complexity of the Issues that clients are facing. and the addlttonal thallenges that clients are experienclng, places additional demands on the service. Thi5 has been a particular challenge this year with increase5 in people needing support due to the cost of living, a5 well as challenge where often our support cannot solve negative budgets beyond solvin8 debt5 and crisis support. Where people are vulnerable, it is essential that we offer support In a person-centred way and whilst necessary this can be resource intensive. We also continue to be impacted by recruitment challenges both for staff and volunteers. This Is partlcularly acute for recruiting staff who are already trained and as a result we have been training more people from scratch. FINANCIAL REVIEW Flnanclal Performance and Posltion Total income for the year was £308,28612023124 £3CQ,6891, with the increase primarily driven by new project funding. Total expenditure for the year was £232,201 {2023124 £261.687) resulting in an excess of Income over expenditure of £76,08512023124, excess expenditure over income of £39,002> for the year. The Trustees, pollcy on reserves is to set aside sufficient funds to avert cash flow problems at the beginning of the next financial year and to provide for any contingencies. If for any reason the Bureau had to cease its activities, it would be posslble to meet its statutory and fi.nancial obligations for a period of three months, until it was wound up. Principal Fundlng Sources The trustees extend their sincere gratitude to Tandridge District Council which has conts'nued to support the core operatr'ng capacity of the organisatt"on, although this does not meet the entire operating costs of the charity. To meet these costs in full, the company is dependent upon the receipt of additional project-specific funding from other sources, or donations, to supplement local authority funding. The trustees extend their gratitude to: Macmillan Cancer Support, Surrey County Council and Surrey County Councillors, the National Lottery Community Fund, our local Parish and Village Councils, Tandridge Together Community Fund, the Community Foundation for Surrey, Caterham Foodbank and the Trussell Trust, Chelsham, Fairlelgh & Warlingham Relief in Need and All Saints Church in Warlingham. 6 | Page

CITIZENS ADVICE TANDRIDGE DISTRICT (A company limited by guarantee} The trustees would a150 like to thank those who have directly donated to the charity or supported the charity by participation in the Tandridge Postcode Lottery. Factors that are Ilkely to affect the financlal perforn)an¢e In 2025-26 and further As a servlce we have been reliant on core funding from our Local Authority which has been secured for 2025-26,. however, the uncertainty of the Local Government Restrutture followed by devolution and possibly the election of mayor, means there are no guarantees that our advice services will be funded in the same way, or that the funding we receive will stay the Same. STATEMENT OF TRUSTEES, RESPONSIBILITIES The trustees (who are also directors for the purposes of company lawl are responsible for preparing the Trustees, Report and the flnanclal statements in accordance with applicable law and United Kingdom Accountin8 Stsndard5 (United Kingdom Generally Accepted Accountin6 Prathcel. Company law requires the trustees to prepare financial statements for each financial year which glve a true and falr view of the State of affairs of the charitable company and of the incoming resources and applicatlon of resources, Includin8 Income and expenditure, of the charitable Company for that period. In preparing these flnanclal statements, the trustees are required to.. Select 5Ultable accounting policies and then apply them con515tently; Make judgements and estlmates that are reasonable and pruéent,. State whether applicable accounting standards have been followed, sublect to any material departures disclosed and explained in the financial statements: Prepare the financial statements on the going concern basls unless it is inappropriate to presume that the Company will continue to operate. The trustees are responsible for keeping proper accounts'ng rewrds that di5c105e with reasonable accuracy ot any me the flnancial position of the charltable Company and enable them to ensure that the flnancial 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 irre8ularitte5. AUDIT EXEMPTION The Trustee5 have taken advantage of the exemption under section 477 of the Companies Act 2006 relating to small companies and these flnancial statements are therefore unaudited. SIGNED ON BEHALF OF THE BOARD OF TRUSTEES BY.. Julie Constable- Treasurer 191id2025 7 | Page

CITIZENS ADVICE TANDRIDGE DISTRicr IA company limited by guarantee) The notes on pa8es 10 to 12 form part of these financial statements. BALANCE SHEET AT 31 MARCH 2025 Note 2025 2024 Current Assets Debtors and prepayments Cash at bank and in hand 19,105 300,889 319,994 10,462 259,380 269,842 Credltors - amounts falling due within one year 14.5251 (30,458) Totsl Net Assets 315,469 239,384 Represented by funds of the Charlty Unrestricted Funds - 8eneral reserve Restricted Funds 313,254 195,346 44,038 239,384 315,469 The directors are of the opinion that the company is entttled to exemption from audit under Section 477 of the Comp2nie5 Act 2006 relating to small companie5 for tho year ended 31 March 2025. The directors confirm that no member has requested an audit in accordance with secn.on 476 of the Companies Act 2006. The directors acknowledge their responsibilittes for.. al Ensuring that the company keeps accounting records which comply with Sectton 386 and 387 of the Companies Act 2006 bl Preparing financial Statements which give a true and fair view of the state of affairs of the company as at the end of each linancial year and of its profit or loss for each financial year in accordance with the requirement5 of Section 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements 50 far as 15 applicable to the companv. These firbancial statement5 have been prepared in accordance with the special provisions of Part IS of the Companies Act 2006 relating to small companies. The Financial Statements were approved by the Trustees on 08 July 2025 and signed on their behalf by.'- Julie Constable.. 1411112025 RegisterÈd company number 1146060 91 Page

CITIZENS ADVICE TANDRIDGE DISTRICT IA company limited by guarantee) STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 Not Unrestrlcted funds Restricted fund5 Totsl funds 202S Totalfvnds 2024 INCOME Grants & charitable activities 126.077 175,558 301,635 296,931 Donats'ons 1,851 1,851 1,319 Bank interest 4,800 4,800 2,439 Totsl Income 132 728 EXPENDITURE Salarles 26,210 160.500 186,710 210,411 staff & Volunteer 4,342 2,450 6,792 6,399 Offi'ce 9,325 9,632 18,957 22,518 Premises 7,839 11,220 19,059 21,225 Governance 46 23 69 223 Other 414 200 614 911 Total Expendlture 232 201 261 687 Net in¢orne/lexpendlture) for ihe vear 84.552 18,4671 76,085 39,002 Transfer between funds 33.356 133,3561 Net movement in fund5 117,908 {41,8231 76,085 39,002 Reconciliation of funds Balances brought forward 2024 195.346 44,038 239,384 200,382 Balances brought forward 2025 313,254 2,215 315,469 239,384 8 | Page

CITIZENS ADVICE TANDRIDGE DISTRICT (A company limited by guarantee) 2 Grants / Charitable activities Unrnstrict￿l Rastrictad f und$ funds Total funds 2025 Totalfvnds 2024 Tandridge District Cou.Icil Communlty Foundation for ￿rreY Surrey County Council - hcsuslng support fuTrJs No-one left behlnd Surrey Advlcellne Ener8y Advlce ProSe¢t Energy Outreach project Food Bank Macmlllan Surrey County Coun¢ll- DCC meM￿lS all￿atIon Lottery Community Fund Chelsham, Farfey & Warfln8ham Rellef In need fu￿ Llmp5fleld Parfsh Councll Woldln8ham P8rlsh Councll Warllngharn Parlsh Councll Whyteleafe Vllla8e Counc51 Totals 14 122A)37 122,037 io.cco 62,525 21,304 21.108 122,037 ioxuj 61525 21.304 21.108 50.QOQ 17,860 26,925 8,062 14,106 18,304 1,50Q 32,5S7 2,550 17,027 41K$4 17.027 41,C94 1350 350 1,350 350 1500 1500 1,5( 126,077 175558 301,635 2%,931 3 Debtors Z025 2024 Accrued income Prepayments 12,782 6.323 10.072 390 4 Creditors- amount5 falling due within one year 2025 2024 Deferred income (income received in Advance) Accruals Other creditors incl. tax, Nl, pension 2,971 1,314 240 25.1 1,022 11 | P3ge

CITIZENS ADVICE TANDRIDGE DISTRICT IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting pollcies al The financial statements are prepared under the historical cost convention and in accordance with the Companies Act 2006 and follow the recommendation of the Charity Commission in Charities SORP IFRS 1021. bl Income Is included in the Statement of Financial Activities under income when receivable. 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 15 treated as deferred income and included within creditors. cl Expenditure is accounted for on an accruals basis and has been classifled under headln8S that a88re8ate all CQSts 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 reliably measured. Item5 of equipment are fully charged in the year of purchase. dl Restricted fund5 represent grants and donations received that are subject to restriction5 on their expenditure imposed by the donor or through the terms of an appeal. The donors of restricted funds are set out In the notes to the financial statements. el Unrestricted funds represent funds that are expendable at the discretion of the trustees in Ilne with the oblects of the charltable company. Such funds may be held in order to finance both worklng capltal and capltal investment. fl A penslon scheme for employees Is operated on a defined ContrIbu￿On$ basls. Contributions are expensed as they become payable. gl Expenditure included in the accounts includes VAT as the bureau does not recover VAT. Irrecoverable VAT Is includcd within the relevant costs in the Statement of Financial Acbvities. hl 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 Para8raph I Schedule 6 Finance Act 2010 and therefore it meets the definltion of a ¢haritable company for UK corporation tax purposes. il The fi'nancial statements have been prepared on 3 going concern basis as the trustees belleve that wlth the level of unrestrfcted funds held and the budgeted income and expenditure for the 12 months from these financial statements, there are sufficient funds for the charity to be able to cOn￿n￿e as a going concern. l Donations Unrestrlcted funds 2025 Restrlcted funds 2025 Totqlfvnds 2024 Tandridge lotterv All Saint5 Church Other donations Totals 412 750 380 420 519 10 | Page

CITIZENS ADVICE TANDRIDGE DISTRICT IA company limited by guarantee) 5 FUNDS At l Aprrl 2024 Income Expenditure Transfers At 31 March 2025 Unrestricted funds Restricted funds 195,346 132,728 175,558 308 286 48,176 184,025 232,201 33,3)6 -33,356 313,254 239,384 315469 A review of balances carried forward as restricted fund5 was undertaken. This found that the majority of these funds should no longer be classified as restrirted, lar8ely due to carying forward restrirted project funds into the 2022-23 year when these funds had actually all been vtilised and the project completed. Accordlngly, Incorrectly cl3sslh.ed restricted funds have been transferred to non-restrirted funds at the end of the year and are now available for 8eneral use. Trustees No members of the Board of Trustee5 received any remuneration for their servlces or claimed any expenses during the year under revlew or the previous year. 12 | Page

CITIZENS ADVICE TANDRIDGE DISTRICT {A Company limited by guarantee) INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF CITIZENS ADVICE TANDRIDGE DISTRICT I report to the charity trustees on my examination of the accounts of the Citizens Advice Tandridge District (the Charity) for the year ended 31 March 2025, which are set out on pages 8- 12. RESPONSIBILITIES AND BA515 OF REPORT As the Charity's trustees land also its Directors for the purposes of company lawl you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Art 20061"the 2006 Act"). Having satisfied myself that the accounts of the Charity 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 the Charity's accounts as carried out under Sec￿on 145 of the Charities Act 20111"the 2011 Act"). In carrying out my examination I have followed the directions 8iven by the Charity Commission under section 14515llbl of the 2011 Act. INDEPENDENT EXAMINER'5 STATEMENT I have completed my examination. I confirm that no material matters have come to my attention in connectlon with the examination givin8 me cause to believe.. 11 A¢¢ounting records were not kept in respect of the Company as required by section 386 of the 2006 Act,. or 21 The accounts do not accord with those records: or 31 The accounts do not comply with the accountin8 requirements of section 396 of the 2006 Act other than any requirement that the accounts give a "true and fair" view, which is not a matter considered as part of an independent examination,. or 41 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 IFRS 1021. I have no concern 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. Tony Martin Accountant Signature.. Date: I111¥2025 13 | Page