Police are investigating the theft of a kayak from Cornwall Way in Staines-upon-Thames.
The theft occurred in the afternoon to late evening of Thursday 13 February.
The stolen kayak had been used to help people in the area who had been affected by recent flooding.
Detective Sergeant Mike Seear said: “This type of behaviour, at a time when the whole community is working together to battle against the impact of flooding is appalling. These thieves have not only stolen from the owner but taken a vital resource from the local community at a time when they need it the most. We will do everything we can to find out who is responsible and I urge anyone with information to contact police immediately.
“The recent flooding situation has been extremely distressing to local residents, especially those who have to leave their homes as a result, whilst we have not had any reports of burglaries in flooded areas, we are putting in place anti-crime initiatives in evacuated areas, increasing our resources, to protect evacuated properties from criminal activity.”
Anyone who has information on the whereabouts of the stolen boat or on who is responsible is urged to contact Surrey Police on 101.
The independent charity Crimestoppers can be contacted anonymously on 0800 555 111.