**REGISTERED COMPANY NUMBER: 06709078 (England and Wales) REGISTERED CHARITY NUMBER: 1140770**
## **Report of the Trustees and**
**Unaudited Financial Statements for the Year Ended 31 March 2022**
## **for**
## **Planning Officers Society**
**Planning Officers Society**
## **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|to|7|
|**Notes to the Financial Statements**|8|to|14|
**Planning Officers Society (Registered number: 06709078)**
## **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 and aims**
The society's purpose is to advance the education of the public in planning law, planning policy and public sector planning practice. It fulfils this purpose through a programme of policy and project work, events and education, publication and dissemination of good practice and electronic update bulletins.
The key objectives are met by:
- Supporting local and central government to fulfil their statutory planning duties;
- Undertaking research and publishing the useful results of such research in the subjects;
- Providing advice and guidance, information and promoting best practice and high standards in planning and related services;
- Liaising and working with planning professionals, local and central government, the Royal Town Planning Institute and other related professional bodies to maintain and improve standards of planning for the public benefit.
The trustees reviewed its financial arrangements and adopted a new long-term business plan in June 2019. They have an agreed membership strategy and a communications strategy, as well as reviewing the society's risks on an annual basis.
## **Significant activities**
Over the last 12 month period the society has undertaken work in the following areas:
- Working with other planning and built environment professionals, the government and the membership of the society to improve the efficient working of the national planning system;
- Holding regular meetings through its regions and topic networks;
- Continued to develop a society presence on the main social media sites, providing regular update information;
- Commenced work on projects identified as priorities in the adopted Business Plan.
- - The society's membership continues to represent over 3,000 active planners across all areas of public sector planning.
- Testing of a dedicated members' area allowing for online registrations and electronic bookings for events and meetings.
The Society has re-commenced face to face meetings and events, although is now committed to providing a hybrid offer wherever venues allow.
## **Public benefit**
The trustees have had due regard to guidance published by the Charity Commission on public benefit and considers the charity acts in accordance with the guidance.
## **FINANCIAL REVIEW**
## **Financial position**
The total income for the year was £98,415 (2021 - £96,460) which, after deducting expenditure of £58,770 (2021 - £49,382) resulted in net income of £39,645 (2021 - £47,078).
At 31 March 2022 the charity had total reserves of £254,915 (2021 - £215,270). £2,790 (2021 - £2,790) of this is held in restricted funds.
Membership subscriptions are the principal funding source.
Page 1
**Planning Officers Society (Registered number: 06709078)**
## **Report of the Trustees for the Year Ended 31 March 2022**
## **FINANCIAL REVIEW**
## **Reserves policy**
The trustees have an agreed reserves policy, that specifies a range of levels, considered necessary to protect the operations of the charity in the event of any loss of anticipated income. These levels aim to maintain, as a reserve, a minimum of twelve months of unrestricted revenue expenditure based on committed and budgeted outgoings.
The trustees, who set the annual budget and plan expenditure in accordance with the reserves policy, are aware that because of operational changes that were unavoidable during the Covid pandemic, the reserves have now risen above the level that is acceptable for a charity.
A working party from the trustees has now been set up to produce a plan within the next three months which will seek to manage down the reserves to an acceptable level over the next financial period, providing greater support to the membership and improving services to the public.
## **FUTURE PLANS**
The society's aims are:
- To remain the credible voice representing public sector planning and influencing government, local government and key partners;
- A stable and engaged membership representing at least 80% of LPAs;
- A champion of equality and diversity with a representative Board;
- A forward-looking Society reflective of the whole profession with a strong and recognised Brand;
- - A stable financial base.
The Society will steer these actions over the next three years through:
- Supporting local authority planners as they return to work under any remaining COVID restrictions, providing guidance and best practice;
- Robustly representing and defending the local authority planning function in the light of further Government changes made to the planning system and with a view to the anticipated Planning Bill;
- Prioritising an equality and diversity strategy which will include regular monitoring of the membership base;
- Increasing capacity within the Society and focussing on the development of the next generation of leaders through mentoring and providing guidance for education outreach to schools;
- Regular monitoring of a clear work programme and priorities to focus energy and effort for maximum impact.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is a private limited company, limited by guarantee, as defined by the Companies Act 2006.
The governing document is the Memorandum and Articles of Association, dated 26 September 2008 and as amended on 17 December 2010.
## **Organisational structure**
The company is a membership organisation whose members pay an annual membership subscription.
The members elect the trustees of the charity.
The chairman and the presidential team must all be full members of the society and perform senior roles within a local planning authority in England. Any member of the society may put themselves forward for the other roles within the board of trustees.
An indemnity insurance policy is maintained by the society for the benefit of all trustees acting in that capacity.
The society has one wholly owned trading subsidiary, POS Enterprises Ltd.
Page 2
## **Planning Officers Society (Registered number: 06709078)**
## **Report of the Trustees for the Year Ended 31 March 2022**
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number**
06709078 (England and Wales)
## **Registered Charity number**
1140770
## **Registered office**
Park House 37 Clarence Street Leicester Leicestershire LE1 3RW
**Principal address** The Croft 81 Walton Road Aylesbury HP21 7SN
## **Trustees**
|**Trustees**|||
|---|---|---|
|S M Barton|Chair, POS SP Network||
|R Bristow|Senior Vice President|- appointed 02.07.21|
|D V Evans|Chair, POS Enterprises||
|V F Geoghegan|Immediate Past President||
|P J Geraghty|Junior Vice President and Chair, DM Network||
|A Hutchinson|President||
|G Jones|Treasurer||
|M S Kiely|Chair||
|C E Morphet|Chair POS NOVUS||
|G R Morris|Immediate Past President|- resigned 09.09.22|
|S C Platts|Immediate Past President|- resigned 02.07.21|
## **Independent Examiner**
torr waterfield Park House 37 Clarence Street Leicester Leicestershire LE1 3RW
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Approved by order of the board of trustees on 25 November 2022 and signed on its behalf by:
A Hutchinson - Trustee
Page 3
## **Independent Examiner's Report to the Trustees of Planning Officers Society**
## **Independent examiner's report to the trustees of Planning Officers Society ('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
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.
Mark Andrew Torr FCCA for and on behalf of: torr waterfield Park House 37 Clarence Street Leicester Leicestershire LE1 3RW
22 December 2022
Page 4
## **Planning Officers Society**
## **Statement of Financial Activities**
## **(Incorporating an Income and Expenditure Account) for the Year Ended 31 March 2022**
|Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
**Charitable activities**
Membership subscriptions
51,583
Investment income
2
46,832
**Total**
98,415
**EXPENDITURE ON**
**Charitable activities**
4
Information services
27,926
Public awareness services
30,844
**Total**
58,770
**NET INCOME**
39,645
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
As previously reported
226,597
Prior year adjustment
9
(14,117)
**As restated**
212,480
**TOTAL FUNDS CARRIED FORWARD**
252,125|Restricted
fund
£
-
-
-
-
-
-
-
2,790
-
2,790
2,790|31.3.22
31.3.21
Total
Total
funds
funds
as restated
£
£
51,583
57,380
46,832
39,080
98,415
96,460
27,926
28,235
30,844
21,147
58,770
49,382
39,645
47,078
229,387
183,064
(14,117)
(14,872)
215,270
168,192
254,915
215,270|
|---|---|---|
## **CONTINUING OPERATIONS**
All income and expenditure has arisen from continuing activities.
The notes form part of these financial statements
Page 5
## **Planning Officers Society (Registered number: 06709078)**
## **Balance Sheet**
## **31 March 2022**
|Unrestricted
fund
Notes
£
**FIXED ASSETS**
Intangible assets
10
13,200
Heritage assets
11
8,484
Investments
12
100
21,784
**CURRENT ASSETS**
Debtors
13
325
Cash at bank
271,539
271,864
**CREDITORS**
Amounts falling due within one year
14
(41,523)
**NET CURRENT ASSETS**
230,341
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
252,125
**NET ASSETS**
252,125
**FUNDS**
15
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Restricted
fund
£
-
-
-
-
-
2,790
2,790
-
2,790
2,790
2,790|31.3.22
31.3.21
Total
Total
funds
funds
as restated
£
£
13,200
-
8,484
8,484
100
100
21,784
8,584
325
1,969
274,329
246,996
274,654
248,965
(41,523)
(42,279)
233,131
206,686
254,915
215,270
254,915
215,270
252,125
212,480
2,790
2,790
254,915
215,270|
|---|---|---|
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 notes form part of these financial statements
Page 6
continued...
## **Planning Officers Society (Registered number: 06709078)**
## **Balance Sheet - continued 31 March 2022**
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 25 November 2022 and were signed on its behalf by:
A Hutchinson - Trustee
The notes form part of these financial statements
Page 7
**Planning Officers Society**
## **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, with the exception of investments which are included at market value.
## **Financial reporting standard 102 - reduced disclosure exemptions**
The charitable company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':
- the requirements of Section 7 Statement of Cash Flows.
## **Preparation of consolidated financial statements**
The financial statements contain information about Planning Officers Society as an individual company and do not contain consolidated financial information as the parent of a group. The charity is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.
## **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.
## **Allocation and apportionment of costs**
Supports costs are allocated equally between information services and public awareness services.
## **Website**
The website is being amortised over an estimated useful life of 5 years. Amortisation commences when the website is available for use.
## **Heritage assets**
Heritage assets are carried at historical cost less any subsequent depreciation or impairment.
The heritage asset is considered to have an indefinite life and is therefore not depreciated. The asset is instead reviewed at each reporting date for impairment.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
Page 8
continued...
**Planning Officers Society**
## **Notes to the Financial Statements - continued**
## **for the Year Ended 31 March 2022**
## **1. ACCOUNTING POLICIES - continued**
## **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.
## **Investments**
Investments in subsidiary undertakings are recognised at cost.
## **Debtors**
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective rate of interest method, less any impairment.
## **Creditors**
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
## **Going concern**
After reviewing the charity's forecasts and projections, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing the financial statements.
## **2. INVESTMENT INCOME**
|Gift Aid transfer from group undertaking
Deposit account interest|31.3.22
31.3.21
as
restated
£
£
46,814
39,006
18
74
46,832
39,080|31.3.22
31.3.21
as
restated
£
£
46,814
39,006
18
74
46,832
39,080|
|---|---|---|
|||39,080|
Page 9
continued...
**Planning Officers Society**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2022**
## **3. INCOME FROM CHARITABLE ACTIVITIES**
|**3.**
**INCOME FROM CHARITABLE ACTIVITIES**|||
|---|---|---|
|Activity
Membership subscriptions
Membership subscriptions
**4.**
**CHARITABLE ACTIVITIES COSTS**
Information services
Public awareness services|31.3.22
31.3.21
as
restated
£
£
51,583
57,380
Support
Direct
costs (see
Costs
note 5)
Totals
£
£
£
17,286
10,640
27,926
20,203
10,641
30,844
37,489
21,281
58,770||
|||Totals
£
27,926
30,844|
|||58,770|
|**5.**
**SUPPORT COSTS**
Management
£
Information services
8,759
Public awareness services
8,758
17,517
Activity
Basis of allocation
Management
Costs are allocated equally to
Finance
Costs are allocated equally to
Governance costs
Costs are allocated equally to|Governance
Finance
costs
£
£
196
1,685
198
1,685
394
3,370
each activity
each activity
each activity|Totals
£
10,640
10,641|
|---|---|---|
|||21,281|
||||
## **6. NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
|||31.3.22|31.3.21|
|---|---|---|---|
||||as|
||||restated|
|||£|£|
|Independent Examiner's Fees|- External Scrutiny|1,655|1,400|
|Independent Examiner's Fees|- Other accountancy services|1,715|1,510|
Page 10
continued...
**Planning Officers Society**
## **Notes to the Financial Statements - continued**
## **for the Year Ended 31 March 2022**
## **7. TRUSTEES' REMUNERATION AND BENEFITS**
During the year members of the board of trustees have provided services to the charity's trading subsidiary, POS Enterprises Ltd. These services have been provided at commercial rates and on normal business terms. The trustees concerned were contracted by the management of POS Enterprises Ltd purely on the basis of their expertise. The trustees concerned, and amounts paid, were D V Evans £8,045 (2021 - £3,460), G Jones £29,405 (2021 - £22,894) and M Keily £3,465 (2021 - nil)
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 March 2022.
## **8. AVERAGE NUMBER OF EMPLOYEES**
The average number of employees during the year was nil (2021 - nil).
As such, there were no employees who received total employee benefits of more than £60,000.
## **9. PRIOR YEAR ADJUSTMENT**
The comparative period has been restated to account for a balance of deferred income. The period covered by the membership subscription is non-coterminous with the accounting period and therefore an adjustment has been made to reflect the income received in advance of the service being delivered.
Deferred income of £14,117 has been reflected as at 31 March 2021 and £14,873 has been reflected as at 1 April 2020. The prior year adjustment has increased the net income reported for the year ended 31 March 2021 by £756.
## **10. INTANGIBLE FIXED ASSETS**
|**COST**
Additions
**NET BOOK VALUE**
At 31 March 2022
At 31 March 2021|Website
£
13,200|
|---|---|
||13,200|
||-|
## **11. HERITAGE ASSETS**
|**MARKET VALUE**
At 1 April 2021 and 31 March 2022
**NET BOOK VALUE**
At 31 March 2022
At 31 March 2021|Total
£
8,484|
|---|---|
||8,484|
||8,484|
Heritage assets consist of a silver presidential chain which was purchased in May 2017 for £8,484.
Page 11
continued...
**Planning Officers Society**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2022**
## **12. FIXED ASSET INVESTMENTS**
|**12.**|**FIXED ASSET INVESTMENTS**|||
|---|---|---|---|
||||Shares in|
||||group|
||||undertakings|
||||£|
||**MARKET VALUE**|||
||At 1 April 2021 and 31 March 2022||100|
||**NET BOOK VALUE**|||
||At 31 March 2022||100|
||At 31 March 2021||100|
||There were no investment assets outside the UK.|||
||The company's investments at the balance sheet date in the share capital of companies||include the|
||following:|||
||**POS Enterprises Ltd (Company number 06708161)**|||
||Registered office: Park House, 37 Clarence Street, Leicester, LE1 3RW|||
||Nature of business: Town planning|consultancy||
|||%||
||Class of share:|holding||
||Ordinary|100||
|||31.3.22|31.3.21|
|||£|£|
||Aggregate capital and reserves|102,238|90,340|
||Profit for the year|58,712|46,814|
|**13.**|**DEBTORS: AMOUNTS FALLING**|**DUE WITHIN ONE YEAR**||
|||31.3.22|31.3.21|
||||as|
||||restated|
|||£|£|
||Income debtors|325|325|
||Prepayments and accrued income|-|1,644|
|||325|1,969|
Page 12
continued...
**Planning Officers Society**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2022**
## **14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Expense creditors
Amounts owed to group undertakings
Other creditors
Accruals and deferred income|31.3.22
31.3.21
as
restated
£
£
-
2,016
3,456
6,456
290
290
37,777
33,517
41,523
42,279|31.3.22
31.3.21
as
restated
£
£
-
2,016
3,456
6,456
290
290
37,777
33,517
41,523
42,279|
|---|---|---|
|||42,279|
Included within accruals and deferred income is deferred income of £12,534 (2021 - £14,117) for membership subscriptions which cover a period following the year end.
## **15. MOVEMENT IN FUNDS**
|**Unrestricted funds**
General fund
**Restricted funds**
London Boroughs Fund
**TOTAL FUNDS**|At 1.4.21
£
226,597
2,790
229,387|Prior
year
adjustment
£
(14,117)
-
(14,117)|Net
movement
in funds
£
39,645
-
39,645|At
31.3.22
£
252,125
2,790|
|---|---|---|---|---|
|||||254,915|
Net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**
**Comparatives for movement in funds**
**Unrestricted funds**
General fund
**Restricted funds**
London Boroughs Fund
**TOTAL FUNDS**|At 1.4.20
£
180,274
2,790
183,064|Incoming
resources
£
98,415
98,415
Prior
year
adjustment
£
(14,872)
-
(14,872)|Resources
Movement
expended
in funds
£
£
(58,770)
39,645
(58,770)
39,645
Net
movement
At
in funds
31.3.21
£
£
47,078
212,480
-
2,790
47,078
215,270|
|---|---|---|---|
Page 13
continued...
**Planning Officers Society**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2022**
## **15. 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|96,460|(49,382)|47,078|
|**TOTAL FUNDS**|96,460|(49,382)|47,078|
## **London Boroughs Fund**
The London Boroughs Fund was transferred to the Planning Officers Society on the winding up of a former charity for the purpose of providing funding towards the costs of education of the public in planning law and policy within the London Boroughs.
## **16. RELATED PARTY DISCLOSURES**
The charitable company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
There were no related party transactions for the year ended 31 March 2022.
Page 14