Planning Aid Wales - Charities report - 22.1

PLANNING AID WALES - Company Information

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REGISTERED COMPANY NUMBER: 02526875 (England and Wales)

REGISTERED CHARITY NUMBER: 1000115

Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31 March 2022

for

Planning Aid Wales

Page

Report of the Trustees

Independent Examiner's Report

Statement of Financial Activities

Balance Sheet

Notes to the Financial Statements

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2022. The trustees have adopted the provisions of 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) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives of Planning Aid Wales

The company is established to advance public understanding of and involvement in the land use planning system in Wales. It does this by:

1. Educating the public and community organisations about the land use planning system, including the making and determining of planning applications and appeals and the preparation of Local Development Plans;

2. Providing a free, impartial and professional Helpline service, which is independent of local planning authorities, to individuals or groups unable to afford professional services;

3. Explaining the technical, administrative and legal matters associated with planning problems, issues or decisions and assisting people to participate effectively in the planning process and,

4. Building the capacity of individuals and community groups to effectively help themselves in land use planning and related matters

Significant activities & Achievements

Review of the developments, activities and achievements

Planning Aid Wales is the independent charity that helps individuals and communities across Wales to understand and engage with the planning system. Our purpose is to work with Welsh Government, Local Planning Authorities and communities in order to ensure communities can have their say in planning decisions that affect them. As the community engagement organisation in planning, our role is to build understanding of the planning system and reform, support better engagement in local planning and encouraging collaboration between communities, planning authorities and developers. By giving people a voice in the planning system, we help create a more equal Wales with more cohesive communities. The core funding Planning Aid Wales receives from Welsh Government (£121,500 currently) underpins our work and supports delivery of our charitable objectives. Commissioned projects help us take our work further and explore new and innovative engagement approaches.

COVID-19

Given the changed working practices as a consequence of the COVID-19 pandemic and an associated reduction in project commissions for the previous year, the organisation made the decision to close its head office in Cardiff in June 2021. All staff now work remotely from their homes at locations across Wales. Whilst the majority of activities for the year including training and events were delivered online, some events and meetings began to take place face-to-face in the early part of 2022.

Community and Town Council training and network events

With funding support from Welsh Government, Planning Aid Wales delivered twelve online events for community and town councils, planners and community groups. Eight training events for community and town councils on different topics were delivered online and four mini-conference network events were delivered in partnership with organisations like One Voice Wales and Iaith Cymru. The events collectively reached 355 participants and received excellent feedback.

Information and advice services

The number of callers to the Planning Aid Wales helpline matched the previous year's highs; a total of 328 calls / emails were answered by staff and volunteers. Over 8,300 people used the easy-to-read planning information on our websites during the year.

Community engagement e-bulletin

Our bi-monthly community engagement e-bulletin 'Planning4communities' gives an update on activities, good practice, news and resources for community planning in Wales. Six editions were circulated to over 1,088 subscribers with an interest in community planning.

Projects and commissions

Planning Aid Wales undertakes a small number of community engagement and training commissions each year in order to meet the costs of maintaining and developing the organisation. Whilst COVID-19 resulted in a decline in commissions during 2020-21, the number of requests for our assistance grew substantially in 2021-22. During the year, commissions were delivered on behalf of Welsh Government, Butterfly Conservation Wales, Conwy County Borough Council, Snowdonia National Park, Newport City Council, Bridgend County Borough Council, LUC and Bay of Colwyn Town Council.

FINANCIAL REVIEW

Reserves policy

The charity has a policy to aim to maintain at least £58,250 (2021, £66,500) reserves in unrestricted funds allocated as follows:

General Reserve

£32,500

Statutory redundancy pay / Sickness

£9,000

Information Technology

£3,750

Research & Development

£11,000

Cardiff Office Relocation

£2,000

Total

£58,250

STRUCTURE, GOVERNANCE AND MANAGEMENT

The charity is setup as Limited Company by guarantee under Companies Act 2006 and controlled by its governing document, memorandum & articles of association dated August 1990, as amended on 13th July 2009 and 17th June 2019 as defined by the Companies Act 2006.

Management Board

The Planning Aid Wales Management Board ensures that the organistation keeps to its charitable objectives and that finances are managed effectively. The Management Board oversees the financial management of the organisation with the aim of supporting and growing Planning Aid Wales on the basis of a sound financial footing. The Board has an adopted reserves policy which is designed to maintain a prudent level of reserves for continued operation, in accordance with Charity Commission guidelines.

The board meets formally once every three months, with trustee directors based in locations across Wales and drawn from different sectors including local government, consultancy and academia. One director is nominated by Royal Town Planning Institute Cymru.

RTPI is invited to nominate to the Planning Aid Wales Board.

The charity trustees have given consideration to the major risks to which the charity is exposed and satisfied themselves that systems or procedures are established in order to manage those risks.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

02526875 (England and Wales)

Registered Charity number

1000115

Registered office

12, Cathedral Road

Cardiff

CF11 9LJ

Trustees

The trustee directors who served the company during the year were as follows:-

Ian Stevens

From July 2014 (Chair at present)

Martin Buckle

From December 2015

Robert Chichester

From 15th June 2020

Derek Hobbs

From June 2018

Ian Horsburgh

From May 1995

Kate Miles

From June 2018

Jonathan Parsons

From 15th June 2020

Francesca Sartorio

From 16.9.2019

Graham Walters

From July 2016

Tom Watson

From March 2019

Shane Wetton

From 16.9.19

Total number of Directors on Board at present = 11

Independent Examiner

M Raza & Co.

Chartered Certified Accountants

166 Whitchurch Road

Cardiff

CF14 3NA

Approved by order of the board of trustees on 14 July 2022 and signed on its behalf by:

I Stevens - Trustee

Independent examiner's report to the trustees of Planning Aid Wales ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2022.

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 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 Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1.	accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

2.	the accounts do not accord with those records; or

3.	the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

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 (FRS 102)).

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.

Faraz Raza

Association of Chartered Certified Accountants - ACCA

M Raza & Co.

Chartered Certified Accountants

166 Whitchurch Road

Cardiff

CF14 3NA

15 July 2022

31.3.22

31.3.21

Unrestricted

Restricted

Total

fund

funds

Notes

INCOME FROM

Grant Income

121,500

Other income - commissions

General

58,131

14,050

Other Income - Core Activities

10,979

9,407

Total

190,610

144,957

EXPENDITURE ON

Raising funds

145,054

142,053

Expenses

General

22,376

483

Cardiff Office & IT

7,671

14,924

Total

175,101

157,460

NET INCOME/(EXPENDITURE)

15,509

(12,503

)

Transfers between funds

15,528

(15,528

)

Net movement in funds

31,037

(15,528

)

15,509

(12,503

)

RECONCILIATION OF FUNDS

Total funds brought forward

73,009

19,028

92,037

104,540

TOTAL FUNDS CARRIED FORWARD

104,046

3,500

107,546

92,037

31.3.22

31.3.21

Unrestricted

Restricted

Total

fund

funds

Notes

FIXED ASSETS

Tangible assets

4,812

7,114

CURRENT ASSETS

Debtors

42,114

32,360

Cash at bank and in hand

62,274

3,500

65,774

55,984

104,388

3,500

107,888

88,344

CREDITORS

Amounts falling due within one year

(5,154

)

(5,154

)

(3,421

)

NET CURRENT ASSETS

99,234

3,500

102,734

84,923

TOTAL ASSETS LESS CURRENT LIABILITIES

104,046

3,500

107,546

92,037

NET ASSETS

104,046

3,500

107,546

92,037

FUNDS

Unrestricted funds

104,046

73,009

Restricted funds

3,500

19,028

TOTAL FUNDS

107,546

92,037

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 in accordance with Section 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 financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

The financial statements have been prepared in accordance with and special provisions applicable to and small charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 14 July 2022 and were signed on its behalf by:

I Stevens - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

25% on reducing balance

Computer equipment

25% on reducing balance

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2.	OTHER INCOME - CORE ACTIVITIES

31.3.22

31.3.21

CTC Forward Programme

3,970

4,200

Network events

5,966

1,607

Donations / Gift Aid

1,043

100

Restricted Donations

3,500

10,979

9,407

3.	RAISING FUNDS

General expenditure

31.3.22

31.3.21

Staff costs

128,758

130,525

Staff Training

154

Staff Expenses

2,495

Human Resources

1,258

Other activities

6,267

7,567

138,813

138,266

General administration

31.3.22

31.3.21

Accountancy Fees

1,513

1,213

Subscriptions

867

827

Insurance

2,388

1,721

Other Expenditure

1,473

6,241

3,787

Aggregate amounts

145,054

142,053

4.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31.3.22

31.3.21

Depreciation - owned assets

2,302

3,416

5.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2022 nor for the year ended 31 March 2021.

6.	STAFF COSTS

The average monthly number of employees during the year was as follows:

31.3.22

31.3.21

Staff

No employees received emoluments in excess of £60,000.

7.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

funds

INCOME FROM

Grant Income

121,500

Other income - commissions

General

14,050

Other Income - Core Activities

5,907

3,500

9,407

Total

141,457

3,500

144,957

EXPENDITURE ON

Raising funds

142,053

Expenses

General

483

Cardiff Office & IT

14,924

Total

157,460

NET INCOME/(EXPENDITURE)

(16,003

)

3,500

(12,503

)

RECONCILIATION OF FUNDS

Total funds brought forward

89,012

15,528

104,540

TOTAL FUNDS CARRIED FORWARD

73,009

19,028

92,037

8.	TANGIBLE FIXED ASSETS

Fixtures

and

Exhibition

Computer

fittings

stands

equipment

Totals

COST

At 1 April 2021 and 31 March 2022

4,002

713

22,316

27,031

DEPRECIATION

At 1 April 2021

3,645

712

15,560

19,917

Charge for year

2,230

2,302

At 31 March 2022

3,717

712

17,790

22,219

NET BOOK VALUE

At 31 March 2022

285

4,526

4,812

At 31 March 2021

357

6,756

7,114

9.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.22

31.3.21

Trade debtors

42,114

30,225

Prepayments

2,135

42,114

32,360

10.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.22

31.3.21

Trade creditors

)

Social security and other taxes

3,655

2,221

Accrued expenses

1,500

1,200

5,154

3,421

11.	MOVEMENT IN FUNDS

Net

Transfers

movement

between

At 1.4.21

in funds

funds

31.3.22

Unrestricted funds

General fund

73,009

15,509

15,528

104,046

Restricted funds

Restricted Funds

19,028

(15,528

)

3,500

TOTAL FUNDS

92,037

15,509

107,546

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

Unrestricted funds

General fund

190,610

(175,101

)

15,509

TOTAL FUNDS

190,610

(175,101

)

15,509

Comparatives for movement in funds

Net

movement

At 1.4.20

in funds

31.3.21

Unrestricted funds

General fund

89,012

(16,003

)

73,009

Restricted funds

Restricted Funds

15,528

3,500

19,028

TOTAL FUNDS

104,540

(12,503

)

92,037

Comparative net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

Unrestricted funds

General fund

141,457

(157,460

)

(16,003

)

Restricted funds

Restricted Funds

3,500

TOTAL FUNDS

144,957

(157,460

)

(12,503

)

A current year 12 months and prior year 12 months combined position is as follows:

Net

Transfers

movement

between

At 1.4.20

in funds

funds

31.3.22

Unrestricted funds

General fund

89,012

(494

)

15,528

104,046

Restricted funds

Restricted Funds

15,528

3,500

(15,528

)

3,500

TOTAL FUNDS

104,540

3,006

107,546

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

Unrestricted funds

General fund

332,067

(332,561

)

(494

)

Restricted funds

Restricted Funds

3,500

TOTAL FUNDS

335,567

(332,561

)

3,006

12.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2022.