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
M Raza & Co. Chartered Certified Accountants 166 Whitchurch Road Cardiff CF14 3NA
Planning Aid Wales
Contents of the Financial Statements for the Year Ended 31 March 2022
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 3 |
| Independent Examiner's Report | 4 | ||
| Statement of Financial Activities | 5 | ||
| Balance Sheet | 6 | ||
| Notes to the Financial Statements | 7 | to | 11 |
| Detailed Statement of Financial Activities | 12 | to | 14 |
Planning Aid Wales
Report of the Trustees for the Year Ended 31 March 2022
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:
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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;
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Providing a free, impartial and professional Helpline service, which is independent of local planning authorities, to individuals or groups unable to afford professional services;
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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,
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Building the capacity of individuals and community groups to effectively help themselves in land use planning and related matters
Page 1
Planning Aid Wales
Report of the Trustees for the Year Ended 31 March 2022
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
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 |
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Planning Aid Wales
Report of the Trustees for the Year Ended 31 March 2022
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
Page 3
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 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:
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accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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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
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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
Page 4
Planning Aid Wales
Statement of Financial Activities
for the Year Ended 31 March 2022
| Unrestricted Restricted fund fund Notes £ £ INCOME FROM Grant Income 121,500 - Other income - commissions General 58,131 - Other Income - Core Activities 2 10,979 - Total 190,610 - EXPENDITURE ON Raising funds 3 145,054 - Expenses General 22,376 - Cardiff Office & IT 7,671 - Total 175,101 - NET INCOME/(EXPENDITURE) 15,509 - Transfers between funds 11 15,528 (15,528) Net movement in funds 31,037 (15,528) RECONCILIATION OF FUNDS Total funds brought forward 73,009 19,028 TOTAL FUNDS CARRIED FORWARD 104,046 3,500 |
31.3.22 31.3.21 Total Total funds funds £ £ 121,500 121,500 58,131 14,050 10,979 9,407 190,610 144,957 145,054 142,053 22,376 483 7,671 14,924 175,101 157,460 15,509 (12,503) - - 15,509 (12,503) 92,037 104,540 107,546 92,037 |
|---|---|
The notes form part of these financial statements
Page 5
Planning Aid Wales
Balance Sheet 31 March 2022
| Unrestricted Restricted fund fund Notes £ £ FIXED ASSETS Tangible assets 8 4,812 - CURRENT ASSETS Debtors 9 42,114 - Cash at bank and in hand 62,274 3,500 104,388 3,500 CREDITORS Amounts falling due within one year 10 (5,154) - NET CURRENT ASSETS 99,234 3,500 TOTAL ASSETS LESS CURRENT LIABILITIES 104,046 3,500 NET ASSETS 104,046 3,500 FUNDS 11 Unrestricted funds Restricted funds TOTAL FUNDS |
31.3.22 Total funds £ 4,812 42,114 65,774 107,888 (5,154) 102,734 107,546 107,546 104,046 3,500 107,546 |
31.3.21 Total funds £ 7,114 32,360 55,984 88,344 (3,421) 84,923 92,037 92,037 73,009 19,028 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.
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The trustees acknowledge their responsibilities for
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(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(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 14 July 2022 and were signed on its behalf by:
I Stevens - Trustee
The notes form part of these financial statements
Page 6
Planning Aid Wales
Notes to the Financial Statements for the Year Ended 31 March 2022
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
| 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 | |
continued...
Page 7
Planning Aid Wales
Notes to the Financial Statements - continued for the Year Ended 31 March 2022
3. RAISING FUNDS
General expenditure
4.
----- Start of picture text -----
||||
|---|---|---|
|31.3.22|31.3.21|
|£|£|
|Staff costs|128,758|130,525|
|Staff Training|35|154|
|Staff Expenses|2,495|20|
|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|26|
|6,241|3,787|
|Aggregate amounts|145,054|142,053|
|NET INCOME/(EXPENDITURE)|
|Net income/(expenditure) is stated after charging/(crediting):|
|31.3.22|31.3.21|
|£|£|
|Depreciation - owned assets|2,302|3,416|
----- End of picture text -----
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:
----- Start of picture text -----
||||
|---|---|---|
|31.3.22|31.3.21|
|Staff|6|6|
----- End of picture text -----
No employees received emoluments in excess of £60,000.
continued...
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Planning Aid Wales
Notes to the Financial Statements - continued for the Year Ended 31 March 2022
| 7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restricted fund fund £ £ INCOME FROM Grant Income 121,500 - Other income - commissions General 14,050 - Other Income - Core Activities 5,907 3,500 Total 141,457 3,500 EXPENDITURE ON Raising funds 142,053 - Expenses General 483 - Cardiff Office & IT 14,924 - Total 157,460 - NET INCOME/(EXPENDITURE) (16,003) 3,500 RECONCILIATION OF FUNDS Total funds brought forward 89,012 15,528 TOTAL FUNDS CARRIED FORWARD 73,009 19,028 8. TANGIBLE FIXED ASSETS Fixtures and Exhibition Computer fittings stands equipment £ £ £ COST At 1 April 2021 and 31 March 2022 4,002 713 22,316 DEPRECIATION At 1 April 2021 3,645 712 15,560 Charge for year 72 - 2,230 At 31 March 2022 3,717 712 17,790 NET BOOK VALUE At 31 March 2022 285 1 4,526 At 31 March 2021 357 1 6,756 |
Total funds £ 121,500 14,050 9,407 144,957 142,053 483 14,924 157,460 (12,503) 104,540 92,037 Totals £ 27,031 19,917 2,302 22,219 4,812 7,114 |
|---|---|
continued...
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Planning Aid Wales
Notes to the Financial Statements - continued for the Year Ended 31 March 2022
9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| 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 | ||||
| Trade creditors | 31.3.22 £ (1) |
31.3.21 £ - |
|||
| Social security and other taxes | 3,655 | 2,221 | |||
| Accrued expenses | 1,500 | 1,200 | |||
| 5,154 | 3,421 | ||||
| 11. | MOVEMENT IN FUNDS | ||||
| Unrestricted funds | At 1.4.21 £ |
Net movement in funds £ |
Transfers between funds £ |
At 31.3.22 £ |
|
| 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: | |||||
| Unrestricted funds | Incoming resources £ |
Resources expended £ |
Movement in funds £ |
||
| General fund | 190,610 | (175,101) | 15,509 | ||
| TOTAL FUNDS | 190,610 | (175,101) | 15,509 | ||
| Comparatives for movement in funds | |||||
| Unrestricted funds | At 1.4.20 £ |
Net movement in funds £ |
At 31.3.21 £ |
||
| 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 | ||
continued...
Page 10
Planning Aid Wales
Notes to the Financial Statements - continued for the Year Ended 31 March 2022
11. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds Restricted Funds TOTAL FUNDS |
Incoming Resources Movement resources expended in funds £ £ £ 141,457 (157,460) (16,003) 3,500 - 3,500 144,957 (157,460) (12,503) |
|---|---|
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds | At 1.4.20 £ |
Net Transfers movement between At in funds funds 31.3.22 £ £ £ |
|---|---|---|
| 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:
| Unrestricted funds General fund Restricted funds Restricted Funds TOTAL FUNDS |
Incoming Resources Movement resources expended in funds £ £ £ 332,067 (332,561) (494) 3,500 - 3,500 335,567 (332,561) 3,006 |
|---|---|
12. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2022.
Page 11
Planning Aid Wales
| INCOME Grant Income WG Core Funding Grant Other Income - Core Activities CTC Forward Programme Network events Donations / Gift Aid Restricted Donations Other Income - Commissions LPA Commissions Online Platform Place Plan Bespoke Training Commissions WLGA Caravan Sites Guide Other income Butterfly Conservation Wales Cardiff Office - Closure Welsh Government Guidance Local development engagement Total incoming resources EXPENDITURE General Expenditure Wages Social security Pensions Staff Training Staff Expenses Human Resources General Administration Accountancy Fees Subscriptions Insurance Other Expenditure Expenses Marketing / Publicity Website maintenance |
Detailed Statement of Financial Activities for the Year Ended 31 March 2022 31.3.22 31.3.21 £ £ 121,500 121,500 3,970 4,200 5,966 1,607 1,043 100 - 3,500 10,979 9,407 11,000 - 1,335 4,630 8,712 6,037 2,000 1,012 - 2,250 - 121 22,400 - 1,435 - 4,999 - 6,250 - 58,131 14,050 190,610 144,957 115,299 117,188 5,350 5,402 8,109 7,935 35 154 2,495 20 1,258 - 132,546 130,699 1,513 1,213 867 827 2,388 1,721 1,473 26 6,241 3,787 42 382 275 101 317 483 |
|---|---|
This page does not form part of the statutory financial statements
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Planning Aid Wales
| Expenses Cardiff Office & IT Rent Utilities Waste Services Health & Safety Cardiff Office Cleaner Phone/Broadband Office equipment Stationary & Postage Printer Lease & Printing ICT / Maintenance / Licences IT Equipment Miscellaneous Research and Development Cardiff Office / The Maltings Other activities Commissions LPA Commissions Bespoke Training Commissions Place Plan Preparation Online Platform Other Expenditure Butterfly Conservation Project Value of Engagement Project Welsh Government Guidance Depreciation Fixtures and fittings Computer equipment Governance Board meetings & AGM Directors Expenses Annual Report General Reserve Information Technology Research & Development Welsh Government Welsh Government project Core activities CTC Forward Programme Network events x 4 Engagement research fees |
Detailed Statement of Financial Activities for the Year Ended 31 March 2022 31.3.22 31.3.21 £ £ 2,975 6,000 140 756 184 181 - 138 - 22 636 1,039 997 289 44 39 819 424 698 576 113 1,480 - 76 - 3,904 1,065 - 7,671 14,924 1,636 - 171 - 3,888 334 150 300 - 8 11,119 - 2,492 - 64 - 19,520 642 71 89 2,229 3,327 2,300 3,416 121 71 10 - - 9 863 - 1,199 - 1,283 - 3,476 80 383 - 216 626 2,431 118 - 2,685 2,647 3,429 |
|---|---|
This page does not form part of the statutory financial statements
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Planning Aid Wales
| Total resources expended Net income/(expenditure) |
Detailed Statement of Financial Activities for the Year Ended 31 March 2022 31.3.22 31.3.21 £ £ 175,101 157,460 15,509 (12,503) |
|---|---|
This page does not form part of the statutory financial statements
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