Planning Aid Wales - Charities report - 21.1
Planning Aid Wales - Charities report - 21.1
| REGISTERED COMPANY NUMBER: |
| REGISTERED CHARITY NUMBER: |
| Report of the Trustees and |
| Unaudited Financial Statements |
| for the Year Ended 31 March 2021 |
| for |
| Planning Aid Wales |
| Planning Aid Wales |
| Contents of the Financial Statements |
| for the Year Ended 31 March 2021 |
| Page |
| Report of the Trustees | 1 | to | 4 |
| Independent Examiner's Report | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| Notes to the Financial Statements | 8 | to | 12 |
| Planning Aid Wales (Registered number: 02526875) |
| Report of the Trustees |
| for the Year Ended 31 March 2021 |
| 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 2021. 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 |
| Planning Aid Wales (Registered number: 02526875) |
| Report of the Trustees |
| for the Year Ended 31 March 2021 |
| OBJECTIVES AND ACTIVITIES |
| 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 |
| In light of the global Coronavirus pandemic, Planning Aid Wales made several adjustments to its working practices. All face-to-face meetings were suspended, homeworking for staff was facilitated in March 2020 and the majority of the organisation's training and engagement services moved online. Governance of the organisation was uninterrupted, with all scheduled Management Board meetings taking place online. In addition to delivering programmes of live online events, a new online training platform with pre-recorded courses was launched in April 2020, attracting 379 subscribers during its first year. |
| Value of engagement research |
| Planning Aid Wales delivered a substantial research project during the year as part of its core funding arrangement with Welsh Government. The project establish the value of good community engagement in the planning process, identify solutions to barriers to that engagement and produce recommendations for changes to the planning system. A first draft report was prepared in March 2021 and will be launched later in the year. |
| Community and Town Council training and network events |
| In light of the pandemic, the number of training events and conferences was reduced and moved to be entirely online. Six training events for community and town councils on different topics were delivered online and one mini-conference network event was delivered on pre-determination in the planning process. The events collectively reached 222 participants and received excellent feedback. |
| Information and advice services |
| The number of callers to the Planning Aid Wales helpline grew substantially during the course of 2020-21; a total of 329 calls / emails were answered by staff and volunteers. Over 7,500 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. 6 editions were circulated to over 1,071 subscribers with an interest in community planning. |
| Projects and commissions |
| Newtown and Llanllwchaiarn Place Plan was completed and adopted by the Town Council with Planning Aid Wales support. Planning Aid Wales was also commissioned by Chepstow town council to support the development of their Place Plan. Two commissions for the preparation of planning guidance were complete for the Welsh Local Government Association and the Wales Co-operative Centre and Planning Aid Wales was commissioned by Conwy County Borough Council to deliver online Place Plan training for their communities. |
| Planning Aid Wales (Registered number: 02526875) |
| Report of the Trustees |
| for the Year Ended 31 March 2021 |
| FINANCIAL REVIEW |
| Reserves policy |
| The charity has a policy to aim to maintain at least £66,500 (2020, £61,500) reserves in unrestricted funds allocated as follows: |
| General Reserve | £32,500 |
| Statutory redundancy pay / Sickness | £9,000 |
| Information Technology | £5,000 |
| Research & Development | £15,000 |
| Cardiff Office Relocation | £5,000 |
| Total | £66,500 |
| 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 |
| Registered Charity number |
| Registered office |
| 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 |
| Kay Powell | From July 2014 | Resigned 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 |
| Planning Aid Wales (Registered number: 02526875) |
| Report of the Trustees |
| for the Year Ended 31 March 2021 |
| REFERENCE AND ADMINISTRATIVE DETAILS |
| Independent Examiner |
| M Raza & Co. |
| Chartered Certified Accountants |
| 166 Whitchurch Road |
| Cardiff |
| CF14 3NA |
| Approved by order of the board of trustees on |
| Independent Examiner's Report to the Trustees of |
| Planning Aid Wales |
| 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 2021. |
| 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 |
| 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 (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 |
| 24 June 2021 |
| Planning Aid Wales |
| Statement of Financial Activities |
| for the Year Ended 31 March 2021 |
| 31.3.21 | 31.3.20 |
| Unrestricted | Restricted | Total | Total |
| fund | fund | funds | funds |
| Notes | £ | £ | £ | £ |
| INCOME FROM |
| Grant Income |
| Other income - commissions |
| Other Income - Core Activities | 2 |
| Total |
| EXPENDITURE ON |
| Raising funds | 3 |
| Expenses |
| Cardiff Office & IT |
| Total |
| NET INCOME/(EXPENDITURE) | ( |
) | ( |
) |
| RECONCILIATION OF FUNDS |
| Total funds brought forward |
| TOTAL FUNDS CARRIED FORWARD | 104,540 |
| Planning Aid Wales (Registered number: 02526875) |
| Balance Sheet |
| 31 March 2021 |
| 31.3.21 | 31.3.20 |
| Unrestricted | Restricted | Total | Total |
| fund | fund | funds | funds |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 8 |
| CURRENT ASSETS |
| Debtors | 9 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 10 | ( |
) | ( |
) | ( |
) |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| NET ASSETS |
| FUNDS | 11 |
| Unrestricted funds | 73,009 | 89,012 |
| Restricted funds | 15,528 |
| TOTAL FUNDS | 104,540 |
| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2021. |
| The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2021 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. |
| These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. |
| The financial statements were approved by the Board of Trustees and authorised for issue on |
| Planning Aid Wales |
| Notes to the Financial Statements |
| for the Year Ended 31 March 2021 |
| 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 | - |
| Computer equipment | - |
| 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 |
| 31.3.21 | 31.3.20 |
| £ | £ |
| CTC Forward Programme |
| Network events |
| Donations / Gift Aid | 100 | 192 |
| Restricted Donations | 3,500 | - |
| Planning Aid Wales |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2021 |
| 3. | RAISING FUNDS |
| General expenditure |
| 31.3.21 | 31.3.20 |
| £ | £ |
| Staff costs |
| Staff Training | 154 | 417 |
| Staff Expenses | 20 | 247 |
| Other activities |
| 138,266 | 136,966 |
| General administration |
| 31.3.21 | 31.3.20 |
| £ | £ |
| Accountancy Fees | 1,213 | 1,279 |
| Subscriptions | 827 | 849 |
| Insurance | 1,721 | 1,670 |
| Other Expenditure | 26 | - |
| 3,787 | 3,798 |
| Aggregate amounts | 142,053 | 141,032 |
| 4. | NET INCOME/(EXPENDITURE) |
| Net income/(expenditure) is stated after charging/(crediting): |
| 31.3.21 | 31.3.20 |
| £ | £ |
| Depreciation - owned assets |
| 5. | TRUSTEES' REMUNERATION AND BENEFITS |
| There were no trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020. |
| Trustees' expenses |
| There were no trustees' expenses paid for the year ended 31 March 2021 nor for the year ended 31 March 2020. |
| 6. | STAFF COSTS |
| The average monthly number of employees during the year was as follows: |
| 31.3.21 | 31.3.20 |
| Staff |
| Planning Aid Wales |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2021 |
| 7. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
| Unrestricted | Restricted | Total |
| fund | fund | funds |
| £ | £ | £ |
| INCOME FROM |
| Grant Income |
| Other income - commissions |
| Other Income - Core Activities |
| Total |
| EXPENDITURE ON |
| Raising funds |
| Expenses |
| Cardiff Office & IT |
| Total |
| NET INCOME |
| RECONCILIATION OF FUNDS |
| Total funds brought forward | 83,751 | 15,528 |
| TOTAL FUNDS CARRIED FORWARD | 89,012 | 15,528 | 104,540 |
| 8. | TANGIBLE FIXED ASSETS |
| Fixtures |
| and | Exhibition | Computer |
| fittings | stands | equipment | Totals |
| £ | £ | £ | £ |
| COST |
| At 1 April 2020 and 31 March 2021 |
| DEPRECIATION |
| At 1 April 2020 |
| Charge for year |
| At 31 March 2021 |
| NET BOOK VALUE |
| At 31 March 2021 |
| At 31 March 2020 |
| Planning Aid Wales |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2021 |
| 9. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.3.21 | 31.3.20 |
| £ | £ |
| Trade debtors |
| Prepayments |
| 10. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.3.21 | 31.3.20 |
| £ | £ |
| Social security and other taxes |
| Accrued expenses |
| 11. | MOVEMENT IN FUNDS |
| Net |
| movement | At |
| 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 | (12,503 | ) | 92,037 |
| 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 | - | 3,500 |
| TOTAL FUNDS | ( |
) | (12,503 | ) |
| Comparatives for movement in funds |
| Net |
| movement | At |
| At 1.4.19 | in funds | 31.3.20 |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 83,751 | 5,261 | 89,012 |
| Restricted funds |
| Restricted Funds | 15,528 | - | 15,528 |
| TOTAL FUNDS | 99,279 | 5,261 | 104,540 |
| Planning Aid Wales |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2021 |
| 11. | MOVEMENT IN FUNDS - continued |
| Comparative net movement in funds, included in the above are as follows: |
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 165,182 | (159,921 | ) | 5,261 |
| TOTAL FUNDS | 165,182 | (159,921 | ) | 5,261 |
| A current year 12 months and prior year 12 months combined position is as follows: |
| Net |
| movement | At |
| At 1.4.19 | in funds | 31.3.21 |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 83,751 | (10,742 | ) | 73,009 |
| Restricted funds |
| Restricted Funds | 15,528 | 3,500 | 19,028 |
| TOTAL FUNDS | 99,279 | (7,242 | ) | 92,037 |
| 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 | 306,639 | (317,381 | ) | (10,742 | ) |
| Restricted funds |
| Restricted Funds | 3,500 | - | 3,500 |
| TOTAL FUNDS | 310,139 | (317,381 | ) | (7,242 | ) |
| 12. | RELATED PARTY DISCLOSURES |
| There were no related party transactions for the year ended 31 March 2021. |