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2023-03-31-accounts

Planning Aid Wales Trustees Annual Report and Financial Statements Year ended 31 March 2023

Charity registation - 1000115 Company number - 02526875

Planning Aid WaLes Annual report and financial statements Year ended 31 March 2023 Charity nurnber 1000115 Company nurnber 02526875

Year ended 31 March 2023

Planning Aid Wales Annual report and fi nancial statements

Contents

Legal and administrative information 4
Trustees annual report 5
Objectives and activities 5
Achievements and performance 5
Future plans 6
Structure, governance and management 7
Independent examiner’s report to the Trustees of Planning Aid Wales 9
Statement of f nancial activities 11
Balance sheet 12
Notes to the f nancial statements 13

Charity number 1000115 Company number 02526875

3

Planning Aid Wales Annual report and fi nancial statements

Year ended 31 March 2023

Legal and administrative information

Charity name

Planning Aid Wales

Charity registration no.

1000115

Company registration no.

02526875

Registered offi ce and contact details

12 Cathedral Road Cardiff CF11 9LJ

Telephone: 02920 625009 Email: info@planningaidwales.org.uk Website: www.planningaidwales.org.uk

Trustees

Derek Hobbs From June 2018 (Chair at present) Martine Buckle From December 2015 Robert Chichester From June 2020 Ian Horsburgh From May 1995 Kate Miles From June 2018 Jonathan Parsons From June 2020 Francesca Sartorio From September 2019 Ian Stevens From July 2014 Graham Walters From July 2016 Shane Wetton From September 2019 Tom Watson Resigned June 2022

Chief executive

James Davies

Bank

The Co-operative Bank

Independent examiners

Andy Nash Accounting & Consultancy Ltd Units 24 & 25 Goodsheds Container Village Hood Road Barry CF62 5QU

Charity number 1000115 Company number 02526875

4

Year ended 31 March 2023

Planning Aid Wales Annual report and fi nancial statements

Trustees annual report

The Board of Trustees, who are also directors of the Charity for the purposes of the Companies Act, and trustees for charity law purposes, submit their annual report and the fi nancial statements of Planning Aid Wales for the year ended 31 March 2023.

The Board of Trustees confi rms that the annual report and fi nancial statements of the Charity comply with current statutory requirements, including the Charity Act 2011, as well as the requirements of the Charity’s governing document and the provisions of 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) second edition (effective 1 January 2019)’, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Companies Act 2006.

Objectives and activities

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

The Trustees confi rm that they have complied with the duty in section 4 of the Charities act 2006 to have due regard to the public benefi t guidance published by the Charity Commission in determining the activities undertaken by the Charity.

Achievements and performance

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.

Community and Town Council training and network events

With funding support from Welsh Government, Planning Aid Wales delivered twelve online events for

Charity number 1000115 Company number 02526875

5

Planning Aid Wales

Year ended 31 March 2023

Annual report and fi nancial statements

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. The events collectively reached 361 participants and received excellent feedback.

Information and advice services

A total of 268 calls / emails from members of the public were answered via our Helpline service. 11,460 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 1,123 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. The number of requests for our assistance has continued to grow since the COVID-19 pandemic has subsided. During the year, commissions were delivered on behalf of Welsh Government, Conwy County Borough Council, Newport City Council, Linc Cymru Bay of Colwyn Town Council. The largest of these projects involved supporting four community councils to explore Place Plan work in Conwy. The project, entitled ‘Place Plan Kickstarters’ reached 1,055 people in

Conwy and resulted in 4 unique plans and 6 guidance documents for communities looking to undertake planning in their area.

Future plans

The organisation produces an ambitious business plan to grow the reach and effectiveness of our services. Objectives for the coming year include:

• Reviewing the reach of our core services and working with Welsh Government to establish targets for CTC training events, network events, the Helpline service, newsletters and guidance products, utilising the review to consider the introduction of new core services.

• Delivering activities that facilitate community involvement in Strategic Development Plan preparation.

• Developing new partnerships and opportunities with a wide range of stakeholders from the environment sector.

• Developing new and innovative information and training products that promote greater understanding and involvement of all aspects of the planning system.

• Consolidating, updating, and extending the organisation’s IT capacity the reach of the organisation’s online presence.

Financial review

During the current fi nancial year the Charity achieved a surplus of £41,498 (2022: £15,509). This resulted in total reserves increasing in the year to £149,044 (2022: £107,546).

Of the funds held at year end £145,544 (2022: £104,046) were unrestricted as to use.

Charity number 1000115 Company number 02526875

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Year ended 31 March 2023

Planning Aid Wales Annual report and fi nancial statements

Statement of the charity’s policy on reserves

The charity has a policy to aim to maintain at least £79,000 (2022: £58,250) reserves in unrestricted funds allocated as follows:

General Reserve £44,000 Statutory redundancy pay / Sickness £10,000 Information Technology £5,000 Research & Development £20,000 Total £79,000

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 defi ned by the Companies Act 2006.

Management Board

The Planning Aid Wales Management Board ensures that the organistation keeps to its charitable objectives and that fi nances are managed effectively. The Management Board oversees the fi nancial management of the organisation with the aim of supporting and growing Planning Aid Wales on the basis of a sound fi nancial 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 satisfi ed themselves that systems or procedures are established in order to manage those risks.

Statement of Board of Trustees’ responsibilities

The Trustees are responsible for preparing the Trustees’ Annual Report and the fi nancial statements in accordance with applicable law and regulations. Company law requires the trustees to prepare fi nancial statements for each fi nancial year. Under that law they are required to prepare the fi nancial statements in accordance with UK Accounting Standards and applicable law (UK Generally Accepted Accounting Practice), including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland. Under company law the Trustees must not approve the fi nancial statements unless they are satisfi ed that they give a true and fair view of the state of affairs of the charitable company and of the excess of income over expenditure for that period. In preparing these fi nancial statements, the trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are suffi cient to show and explain the charitable company’s transactions and disclose with reasonable accuracy at any time the fi nancial position of the charitable company and enable them to ensure that the fi nancial statements comply with the Companies Act 2006. They have general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the charitable company and to prevent and detect fraud and other irregularities.

Charity number 1000115 Company number 02526875

7

Year ended 31 March 2023

Planning Aid Wales

Annual report and fi nancial statements

The Trustees are responsible for the maintenance and integrity of the corporate and fi nancial information included on the charitable company’s website. Legislation in the UK governing the preparation and dissemination of fi nancial statements may differ from legislation in other jurisdictions. In addition, the trustees confi rm that they are happy that content of the annual review in pages 5 to 8 of this document meet the requirements of both the Trustees’ Annual Report under charity law and the Directors’ Report under company law.

They also confi rm that the fi nancial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland published on 16 July 2014.

Preparation of the report

This report has been prepared taking advantage of the small companies’ exemption of section 415A of the Companies Act 2006, and the exemptions available for smaller charities under the Statement of Recommended Practice.

This report was approved and authorised for issue by the Board of Trustees on 3 July 2023 and signed on its behalf by:

D HOBBS

TRUSTEE

Charity number 1000115 Company number 02526875

8

Year ended 31 March 2023

Planning Aid Wales Annual report and fi nancial statements

Independent examiner’s report to the Trustees of Planning Aid Wales

I report to the trustees on my examination of the accounts of Planning Aid Wales (charity number 1000115) for the year ended 31 March 2023 set out on pages 11 to 22.

Respective responsibilities of trustees and examiner

The Trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’). The Trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (‘the 2011 Act’) nor under Part 16 of the 2006 Act, and that an independent examination is needed.

Having satisfi ed 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, it is my responsibility to:

This report, including my statement, has been prepared for and only for the Charity’s Trustees as a body. My work has been undertaken so that I might state to the Charity’s Trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity’s Trustees as a body for my examination work, for this report, or for the statements I have made.

Basis of independent examiner’s statement

My examination was carried out in accordance with general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the Trustees concerning any such matters.

The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confi rm that I am qualifi ed to undertake the examination because I am a member of the Institute of Chartered Accountants in England & Wales, which is one of the listed bodies.

I have completed my examination. I confi rm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

• 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 In the course of my examination, no matter has come to my attention which gives me reasonable cause to believe that in any material respect the requirements:

• 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

Charity number 1000115 Company number 02526875

9

Planning Aid Wales Annual report and fi nancial statements

Year ended 31 March 2023

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.

ANDREW PHILIP NASH ACA

MEMBER OF THE INSTITUTE OF CHARTERED ACCOUNTANTS IN ENGLAND AND WALES � 2461833

DATED: 3 JULY 2023

Andy Nash Accounting & Consultancy Ltd Units 24 & 25 Goodsheds Container Village Hood Road Barry CF62 5QU

Charity number 1000115 Company number 02526875

10

Year ended 31 March 2023

Planning Aid Wales Annual report and fi nancial statements

Incorporating the Income and Expenditure Account & Statement of Realised Gains and Losses

For the year ended 31 March 2023

Notes
Income from
Donations
3
Charitable activities
4
Other income - core activities
5
Total income
Expenditure on
Charitable activities
6
Total expenditure
Net income/(expenditure)
Reconciliation of funds
Total funds brought forward
11 & 12
Total funds carried forward
11 & 12		 Unrestricted
Restricted
Total
Total
funds
funds
funds
funds
Year ended
Year ended
Year ended
Year ended
31 Mar 2023 31 Mar 2023 31 Mar 2023
31 Mar 2022
£
£
£
£
121,759
-
121,759
122,543
131,185
-
131,185
58,131
9,816
-
9,816
9,936
262,760
-
262,760
190,610
221,262
-
221,262
175,101
221,262
-
221,262
175,101
41,498
-
41,498
15,509
104,046
3,500
107,546
92,037
145,544
3,500
149,044
107,546

The notes on pages 13 to 22 form part of the fi nancial statements.

Following a review of the fi nancial structure during the year the cost allocation model has been reviewed to ensure costs are accurately recorded against the activity to which they should be attributed. As a result the Charity has chosen to represent the prior year fi gures using this model however total expenditure remains unchanged.

Charity number 1000115 Company number 02526875

11

Planning Aid Wales Annual report and fi nancial statements

Year ended 31 March 2023

Balance sheet

As at 31 March 2023

Notes
Fixed assets
Tangible f xed assets
8
Current assets
Debtors and prepayments
9
Cash at bank
Current assets
Liabilities
Amounts falling due within
one year
10
Net current assets
Net assets
Funds of the charity
Restricted funds
11 & 12
Unrestricted funds
General funds
11 & 12
Unrestricted funds
Total funds		 £
35,082
113,941
149,023
(4,764)
145,544		 Total
Year ended
31 Mar 2023

£
4,785



144,259
149,044
3,500

145,544
149,044



£

42,114
65,774
107,888
(5,154)



104,046

 Total
Year ended
31 Mar 2022

£
4,812



102,734
107,546
3,500

104,046
107,546

The notes on pages 13 to 22 form part of the fi nancial statements.

The fi nancial statements have been prepared in accordance with section 415A of the Companies Act 2006 relating to small companies and FRS 102 Section 1A.

The charitable company is entitled to exemption from audit under section 477 of the Companies Act 2006 for the year ended 31 March 2023, and the members have not required the charitable company to obtain an audit of its fi nancial statements for the year ended 31 March 2023 under section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These fi nancial statements were approved and authorised for issue by the Board of Trustees on 3 July 2023 and signed on their behalf by:

D HOBBS

TRUSTEE

Charity number 1000115 Company number 02526875

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Year ended 31 March 2023

Planning Aid Wales Annual report and fi nancial statements

1. Accounting policies

Basis of preparation of the fi nancial statements

The fi nancial statements have been prepared in accordance with ‘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) second edition (effective 1 January 2019)’, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), including Update Bulletin 1, and the Companies Act 2006.

The effect of any event relating to the year ended 31 March 2023, which occurred before the date of approval of the fi nancial statements by the Board of Trustees has been included in the fi nancial statements to the extent required to show a true and fair view of the state of affairs at 31 March 2023 and the results for the year ended on that date.

The fi nancial statements are prepared on a going concern basis under the historical cost convention.

The functional currency of the Charity is sterling and amounts in the fi nancial statements are rounded to the nearest pound.

The signifi cant accounting policies applied in the preparation of these fi nancial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Going concern

The fi nancial statements have been prepared on the going concern basis as the Board of Trustees is confi dent that future reserves and future income is more than suffi cient to meet current commitments. There are no material uncertainties that impact this assessment and the ongoing COVID-19 pandemic has no impact on this assessment.

Legal status

Planning Aid Wales is a charitable company registered in England & Wales and meets the defi nition of a public benefi t entity as defi ned by FRS 102. In the event of the Charity being wound up, the liability in respect of the guarantee is limited to £1 per member. The registered offi ce is 12 Cathedral Road, Cardiff, CF11 9LJ.

Fund Accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Restricted funds are funds that are to be used in accordance with specifi c restrictions imposed by donors or that have been raised by the Charity for particular purposes. The cost of raising and administering such funds are charged against the specifi c fund. The aim and use of each restricted fund is set out in note 11 of the fi nancial statements.

Income

Income is recognised when the charity has entitlement to the funds, any performance indicators attached to the item(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably.

Donations are recognised in full in the Statement of Financial Activities when entitled, receipt is probable and when the amount can be quantifi ed with reasonable accuracy. Gift aid receivable is included when claimable.

Grant income is credited to the Statement of Financial Activities when received or receivable whichever is earlier, unless the grant relates to a future period, in which case it is deferred.

Charity number 1000115 Company number 02526875

13

Planning Aid Wales Annual report and fi nancial statements

Year ended 31 March 2023

1. Accounting policies (continued from previous page)

Income (continued from previous page)

Income from charitable activities is credited to the Statement of Financial Activities when received or receivable whichever is earlier, unless it relates to a specifi c future period or event, in which case it is deferred.

Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classifi ed 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.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its benefi ciaries. It includes both costs that can be allocated directly to such activities, those costs of an indirect nature necessary to support them and an allocation of governance costs.

Support costs are allocated between governance costs and other support costs. Governance costs comprise those costs involving the public accountability of the charity and its compliance with regulations and good practice. They therefore include the costs of statutory audit. Other support costs relate to the administrative costs of running the charity and are allocated to charitable activities accordingly.

Irrecoverable VAT is charged against the category of expenditure for which it is incurred.

Tangible fi xed assets and depreciation

Tangible fi xed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fi xed assets, less their residual value, over their useful life, and are depreciated on the following basis:

Computer equipment 25% on reducing balance Fixtures and Fittings 25% on reducing balance

Pensions

Planning Aid Wales operates a defi ned contribution pension scheme. Pension contributions are charged to the statement of fi nancial activities when due and payable. These contributions are invested separately from the charity’s assets.

Cash at bank and in hand

Cash at bank and in hand includes cash in hand, deposits with banks and funds that are readily convertible into cash at, or close to, their carrying values, but are not held for investment purposes.

Debtors and prepayments

Trade and other debtors are recognised at the settlement amount after any trade discount is applied. Prepayments are valued at the amount prepaid net of any trade discounts due.

Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party, and the amount due to settle the obligation can be measured or estimated reliably.

Charity number 1000115 Company number 02526875

14

Year ended 31 March 2023

Planning Aid Wales Annual report and fi nancial statements

1. Accounting policies (continued from previous page)

Critical estimates and judgements

In preparing fi nancial statements it is necessary to make certain judgements, estimates and assumptions that affect the amounts recognised in the fi nancial statements. The annual depreciation charge for property, plant and equipment is sensitive to changes in useful economic lives and residual values of assets. These are reassessed annually. In the view of the Trustees in applying the accounting policies adopted, no judgements were required that have a signifi cant effect on the amounts recognised in the fi nancial statements nor do any estimates or assumptions made carry a signifi cant risk of material adjustment in the next fi nancial year.

Financial instruments

Basic fi nancial instruments are measured at amortised cost other than investments which are measured at fair value.

2. Comparative statement of f nancial activities

Notes
Income from
Donations
3
Charitable activities
4
Other income - core activities
5
Total income
Expenditure on
Charitable activities
6
Total expenditure
Net income/(expenditure)
Transfers between funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
11 & 12
Total funds carried forward
11 & 12		 Unrestricted
Restricted
Total
funds
funds
funds
Year ended
Year ended
Year ended
31 Mar 2022
31 Mar 2022
31 Mar 2022
£
£
£
122,543
-
122,543
58,131
-
58,131
9,936
-
9,936
190,610
-
190,610
175,101
-
175,101
175,101
-
175,101
15,509
-
15,509
15,528
(15,528)
-
31,037
(15,528)
15,509
73,009
19,028
92,037
104,046
3,500
107,546

Charity number 1000115 Company number 02526875

15

Planning Aid Wales Annual report and fi nancial statements

Year ended 31 March 2023

3. Income from donations (incl grants)

4. Income from charitable activities
Donations
Grant income
Welsh Government
Total grant income
Donations
Grant income
Welsh Government
Total grant income
Commissions
Commissions		 Unrestricted
Restricted
Total
funds
funds
funds
Year ended
Year ended
Year ended
31 Mar 2023
31 Mar 2023
31 Mar 2023
£
£
£
259
-
259
121,500
-
121,500
121,500
-
121,500
121,759
-
121,759
Unrestricted
Restricted
Total
funds
funds
funds
Year ended
Year ended
Year ended
31 Mar 2022
31 Mar 2022
31 Mar 2022
£
£
£
1,043
-
1,043
121,500
-
121,500
121,500
-
121,500
122,543
-
122,543
Unrestricted
Restricted
Total
funds
funds
funds
Year ended
Year ended
Year ended
31 Mar 2023 31 Mar 2023 31 Mar 2023
£
£
£
131,185
-
131,185
131,185
-
131,185
Unrestricted
Restricted
Total
funds
funds
funds
Year ended
Year ended
Year ended
31 Mar 2022
31 Mar 2022
31 Mar 2022
£
£
£
58,131
-
58,131
58,131
-
58,131

Charity number 1000115 Company number 02526875

16

Year ended 31 March 2023

Planning Aid Wales Annual report and fi nancial statements

  1. Income from other income - core activities
CTC forward programme
Network events
Other Income
CTC forward programme
Network events		 Unrestricted
Restricted
Total
funds
funds
funds
Year ended
Year ended
Year ended
31 Mar 2023 31 Mar 2023 31 Mar 2023
£
£
£
7,199
-
7,199
2,542
-
2,542
75
-
75
9,816
-
9,816
Unrestricted
Restricted
Total
funds
funds
funds
Year ended
Year ended
Year ended
31 Mar 2022
31 Mar 2022
31 Mar 2022
£
£
£
3,970
-
3,970
5,966
-
5,966
9,936
-
9,936

Charity number 1000115 Company number 02526875

17

Planning Aid Wales Annual report and fi nancial statements

Year ended 31 March 2023

6. Total expenditure

Staff costs
Staff Training
Staff Expenses
Human Resources
Cardiff Off ce and IT
Commissions
Core Activities
Volunteer costs
Depreciation
Marketing and publicity
Other administration
Governance
Staff costs
Staff Training
Staff Expenses
Human Resources
Cardiff Off ce and IT
Commissions
Core Activities
Volunteer costs
Depreciation
Marketing and publicity
Other administration
Governance		 Unrestricted
Restricted
Total
funds
funds
funds
Year ended
Year ended
Year ended
31 Mar 2023 31 Mar 2023 31 Mar 2023
£
£
£
161,063
-
161,063
395
-
395
3,060
-
3,060
4,916
-
4,916
5,738
-
5,738
38,414
-
38,414
1,234
-
1,234
131
-
131
1,595
-
1,595
528
-
528
893
-
893
3,295
-
3,295
221,262
-
221,262
Unrestricted
Restricted
Total
funds
funds
funds
Year ended
Year ended
Year ended
31 Mar 2022
31 Mar 2022
31 Mar 2022
£
£
£
128,758
-
128,758
35
-
35
2,495
-
2,495
1,258
-
1,258
7,671
-
7,671
19,903
-
19,903
2,647
-
2,647
-
-
-
2,300
-
2,300
317
-
317
2,340
-
2,340
7,377
-
7,377
175,101
-
175,101

Charity number 1000115 Company number 02526875

18

Year ended 31 March 2023

Planning Aid Wales Annual report and fi nancial statements

6. Total expenditure (continued from previous page)

Governance costs includes:

Staff numbers and costs
Independent examination
Insurance
Board meeting costs
Directors expenses
Annual report (translation)
General reserve
Information Technology
Research & Development
Gross salaries
Employers NIC
Employers pension		 Total
Total
funds
funds
Year ended
Year ended
31 Mar 2023
31 Mar 2022
£
£
1,483
1,513
800
2,388
749
121
184
10
79
-
-
863
-
1,199
-
1,283
3,295
7,377
Total
Total
funds
funds
Year ended
Year ended
31 Mar 2023
31 Mar 2022
£
£
143,470
115,299
7,367
5,350
10,226
8,109
161,063
128,758

7. Staff numbers and costs

The average headcount during the period was 7 persons (2022: 6 persons).

No employee received employee benefi ts of more than £60,000 (2022: £Nil).

The total remuneration paid to key management personnel during the year was £52,383 (2022: £47,929).

Charity number 1000115 Company number 02526875

19

Planning Aid Wales Annual report and fi nancial statements

Year ended 31 March 2023

8. Tangible f xed assets

9. Debtors and prepayments
Cost
As at 1 April 2022
Additions in period
As at 31 March 2023
Accumulated depreciation
As at 1 April 2022
Charge in period
As at 31 March 2023
Net book value
As at 1 April 2022
As at 31 March 2023
Trade debtors
Prepayments		 Fixtures and
Exhibtion
f � ings
stands
£
£
4,002
713
-
-
4,002
713
Computer
equipment
Total
£
£

22,316
27,031

1,568
1,568

23,884
28,599

17,790
22,219

1,524
1,595

19,314
23,814

4,526
4,812

4,570
4,785
Total
Total
Year ended
Year ended
31 Mar 2023
31 Mar 2022
£
£
32,640
42,114
2,442
-
35,082
42,114
3,717
712
71
-
3,788
712
285
1
214
1

9. Debtors and prepayments

10. Creditors: amounts falling due within one year

Trade creditors
Accruals
Social security and other taxes
Pensions payable		 Total
Total
Year ended
Year ended
31 Mar 2023
31 Mar 2022
£
£
27
(1)
1,470
1,500
3,267
2,423
-
1,232
4,764
5,154

Charity number 1000115 Company number 02526875

20

Year ended 31 March 2023

Planning Aid Wales Annual report and fi nancial statements

  1. Analysis of charity funds
Restricted funds
General funds
Total funds		 Balance
Income Expenditure
Transfers
Balance
brought
for the
in the
between
brought
forward
period
period
funds
forward
Year ended
Year ended
Year ended
Year ended
Year ended
31 Mar 2023 31 Mar 2023 31 Mar 2023 31 Mar 2023 31 Mar 2023
£
£
£
£
£
3,500
-
-
-
3,500
104,046
262,760
(221,262)
-
145,544
107,546
262,760
(221,262)
-
149,044

The restricted fund covers costs for volunteer rewards.

Restricted funds
General funds
Total funds		 Balance
Income
Expenditure
Transfers
Balance
brought
for the
in the
between
brought
forward
period
period
funds
forward
Year ended
Year ended
Year ended
Year ended
Year ended
31 Mar 2022
31 Mar 2022
31 Mar 2022
31 Mar 2022
31 Mar 2022
£
£
£
£
£
19,028
-
-
(15,528)
3,500
73,009
190,610
(175,101)
15,528
104,046
92,037
190,610
(175,101)
-
107,546

12. Analysis of net assets

Fixed assets
Current assets
Current liabilities
Fixed assets
Current assets
Current liabilities		 Unrestricted
Restricted
Total
funds
funds
funds
Year ended
Year ended
Year ended
31 Mar 2023 31 Mar 2023 31 Mar 2023
£
£
£
4,785
-
4,785
145,523
3,500
149,023
(4,764)
-
(4,764)
145,544
3,500
149,044
Unrestricted
Restricted
Total
funds
funds
funds
Year ended
Year ended
Year ended
31 Mar 2022
31 Mar 2022
31 Mar 2022
£
£
£
4,812
-
4,812
104,388
3,500
107,888
(5,154)
-
(5,154)
104,046
3,500
107,546

Charity number 1000115 Company number 02526875

21

Planning Aid Wales Annual report and fi nancial statements

Year ended 31 March 2023

  1. Trustee remuneration

During the year, no trustee received any remuneration (2022: £Nil)

During the year three members of the Board of Trustees received a total of £184 for reimbursement of travel and subsistence expenses (2022: £Nil).

14. Related party transactions

During the year there were no transactions carried out with related parties (2022: £Nil).

Charity number 1000115 Company number 02526875

22