tcpa ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
TOWN AND COUNTRY PLANNING ASSOCIATION A Company Limited by Guarantee; Company Numb8r 146309: Charity Number 214348 The TrustseslDirectors present their report and the audited ffinanGial ststemants of the Town and Country Planning Association for the year ended 31 December 2023. This Directors, Report has adopted the provisions of the Chatities Statement of ReGommended Practice (SORP) 'Accounting and Reporling by Charities, in ac(x>rdance with the applicable Financial Reporting Standard FRS102, effective January 2019. Contents Page numbers Detalls of the charity, its Trustees and advisors From page 2 Dlrectors, report induding: 1. Priorities, activities and achievements 2. Governance. structure. and membership 3. Financial review of the 2023 accounts From page 13 Report of the Independent Audltors to the members of tho TCPA 16 statement of financial actsvilies 17 Balance sheet 18 Statement of cash flows 19-27 Notes to the financial statements
TOWN AND COUNTRY PLANNING ASSOCIATION - Annual report: year •nd•d 31 December 2023 DEfAILS OF THE CHARITY, rrs TRUSTEES AND ADVISORS The name of the tharity is the Town and Country Planning Assoclatlon, but it is well known simply as the TCPA. Registered charity number 214348. registered in England and Wales Company limited by guarantee nurnber 146309, incorporated in England and Wales Reglstered offlce 17 Carlton House Terrace. London SW1Y SAS The Association was founded in 1899. As a limited company. the Association is governed by ts Memorandum and Artides of Association, originally dating from 3 March 1917, but amended on many occasions subsequently. President: Rt. Hon, Nld( Raynsford Trusteos: Stuart Andrews Stephanie Bamford Prof. Simin Davoudi Sandra Fryer Prof. Nick Gallent Aranvir Gawera Peter Geraghty Leigh Johnson (resigned March 2023) Rlva Kapoor (Honorary Treasurer- appointed November 2023) Gilian Macinnes Andrew Pritchard (chair) Catriona Riddell (vice chair) Anna Rose (stood down July 2023) Alice Sewell (elected July 2023) Lee Shostak OBE (Honorary Treasurer stood down November 2023) Diane Smith (also known as Diane Mitch811) Robin Smith Chlef Executive and Company Secretary.. Fiona Howie Accounfants: Lindeyer Francis Ferguson Ltd 198 High Street Tonbridge Kent TN9 1BE Audilors: Sayers ButteTWOrth LLP 3rd Floor, 12 Gough Square London EC4A 3DW Sollcltors: Russell Cooke Solicitors 2 Putney Hill London SW15 6AB Websfte address: www.t .uk Page 1
TOWN AND COUNTRY PLANNING ASSOCIATION -Annual report: year ended 31 December 2023 DIRECTORS. REPORT 1. Prlorftles, actlvltles, and achlovemants 1.1 Strat8glc prlorlties The Association's ftve-year strategic plan sets out the strategic direction for th8 organisation and covers the period to December 2025. The strategy highlights that our prioriti8s draw on our heritage. The TCPA was founded by the originators of th8 Gardan Cty Movement. who sought to transform the way places are created for the common good. This approach enabled the pracllcal achievement of beautifully designed and sustainable places for everyone, by reinvesting the wealth generat8d by d8v8lopm8nt for the benefft of the whole community. Achieving soci81 justice was. and remains, the driving ambition of the Garden City rnovement. The Garden Cty Principles are the practical articulation of this phllosophy of plac8. Infomied by the Garden City Principles, the TCPA'S strategic priorities are to: Work to secure a good home for everyone in indusive, resilient and prosperous communities, which support people to live healthier lives: Empower people to have real influence over decisions about their environments and to secure social justice within and b8tween communltles; and Support new and transform existing places to be adaptable to current and future challenges includlng the dimate crisis. Equality, dlv8rsity, inclusion and equity are critically important for the Assoclation. To refiect thls. In 2022 the Association published Equality, Diversty, Inoluslon and Equty Strategy.. the TCPAS strategy 2022-202&. The strategy sets out how the organisation will work to improve equty and social justice in the built and natural environments and between and across communltles. but also the ongoing vmrk being undertaken to improve Fts Intemal process and practices to diversify its staff, govemance and membership. During 2023, the Association also developed and adopted a communications strategy to support the delivery of its external and internal priorities. 12 Public beneflt The Trustees have complied with the duty in section 17 of the Charities Act 2011 to have due regard for public benefit guidance published by the Charity Commission. The objects and priorities set out above work for the benefit of the entire population of the United Kingdom. This is because the Association's work, as highlighted in section 1.3 of this report, focuses on challenging. inspiring and supporting people to create healthy, sustainabl8 and resilient places that are fair for everyone. When the work is SucsSfUl, therefore. it reaches far beyond our rnembers and provides long tenn benefits for entire communities. In light of the emphasis on tackling social Justi the impact of much of the Association's work seeks to benefit those with the least. The TCPA'S charitable objects are Yo promote and improve the art and science of town and country planning and to promote, encourage and assist the education of persons of any description in the said art and science and in all other arts and sciences connected therewith., As set out in section 1.3, much of our work focuses on improving the structur8, purpose. and use of, the planning system through influencing at communty, lo(xl and national levels. The element of our charitable objects that relates to education is met through a number of ways, including running a 1 Wort(ing to secure homes, places and communlU•s Whe eveThrne can thrive.. The TCPA'S strategy January 2021- Dec8ml)er2025. TCPA. January 2021. tentlu 021111 2 Equalfy, div9rnrfy, indusion 8qutystr8tsgy the TCPA S 3tralegy 2022- 2026. TCPA May 2022. s12022107EDIE-strats Pago 2
TOWN AND COUNTRY PLANNING ASSOCIATION-Annual report: year ended 31 December 2023 wide range of events focused on Informing and educatlng attandees about how lo create homes, places and communities in which everyone can thrive. Many of these events are free to attend but where fees are charged event5 are marketed at a significantly lower cost than comparable events offered by the yOr-prof sector. Members of the Association receive discounted places at events, and membershlp Is avallable at a low cost to all who have sympathy with the TCPA'S objectives. The joumal. Town 8nd County Plannlng. also relates to the educational element of the objects. The joumal is included as part of the mernbership offer. but current editions are also available at modest cost to non-members. In 2020, an online archive of the journal was also launched, whith made editions from 1904 to 2005 freely availab18. During 2023, the archive site attracted visits from 2.232 unique users. amounting to over 44,500 page viaws across 3.445 sessions. While the unique users ar8 down from the previous year (2022 - 3,599). the page views were signfficantly higher than the 27.934 in 2022. which suggests that those people who used the site accessed more pages and. hopefully. found it a useful resource. The arthNe was made possible by funding frorn the Lady Margaret Paterson Osborn Trust (LMPOT) and continues to be promoted. 1.3 Activitles and achievements 1.3.1 Strateglc prlority . Work to securo a good home for everyone in inclusive. reslllent and prosperous communities, whith support people to Ilve healthier Ilves 2023 was a busy year for the Association's Healthy Homes campaign, which seeks to secure new legislation that would prevent the development of poor-quality new homes that undermine people's health, wellbeing and lrfe chances. The campalgn Is supported by the Nallonwide Foundation and the funding will enable the campaign to continue to 2025. With the support of Lord Crisp. the Healthy Homes (private members) Bill successfully passed through the House of Lords. Sadly, howev8r, it was not tabled by the govemment in tha House of Commons. The Healthy Homes principles were further endorsed by three All Party Parliamentary Groups and the Health and Social Care Select Committee. A substsntial arnount of work focused on seeking to secure an amendment to the Levelling Up and Regeneration Blll (now Act). that would place commitinents around the Healthy Homes principles on the face of the Bill. An amendment tabled by Lord Crisp was debated and pushed to vote at Report Stage in the House of Lords. with 158 votes in support and 149 against. While the amendment was removed by the Govemment at a later stage this was still a huge achievement for the campaign with so many parliamentarians recognising the need for changes to legislation to better support the creation of high-quality homes. To support the campaign an event was held in January to showcase photographs commissioned to document the qualty of buildings that have bean converted to residential use through permitted development rights. Following the event, a photobook has also been produced lled These Ara HOMO. As noted in section 1.3.4 below, staff also worked hard to secure media coverage to support the campaign, including visiting Harlow with a national joumalist. The TCPA continued to make progress with its work around Garden Cities and embedding the Garden City Principles in naw communities. Muth of this work has been possible thanks to funding from the LMPOT and included the Association acting as a 'critical friend. to Homes England and the Govemmenys Garden Communities prograrnme. The Associatlon continues to work to provlde practical advlce to local authoriti85 with the aim of improving the qualty of local plan policies and development on the ground. Championlng long term stewardshlp as a critical element of hlghquality development that will be well. 3 Thes8 Ar8 Homes pl)otobc4)k. TCPA Feb. 2024. h ' book4f 2152 Page 3
TOWN AND COUNTRY PLANNING ASSOCIATION- Annual report: year ondod 31 D8cernr 2023 malntalned ovor its lile course contlnues to be a partlcular focus. An online toolkie was first published in November 2022 but continued to be added to and promted during 2023 with briefing note on securing stewardship through development plans and a process guide for council on Mahng Stewardship Happen being added to the suite of resources, drawing logether 8 step-by- step approach to developing a stewardship strdtegy for a new community. Since its launch in November 2022 and up to the end of 2023. the toolkit home page has been viewed by just over 1.200 unique users, with the resource5 in the toolkit so far each being used by approximately 200- 450 unique users. A short report on retrofffting stewardship arrangements was also publisheth and stewardship was the focus for the Green Infrastructure Partnership (GIP) annual conference, which was held virtually in September and entitled Hopa for the future.. why caring for trees and gr88n infrastwdure is vtial for thrnqng people and placas. The 285 attendees heard from speaker5 including Lord Heseltine, the Osbom Fellow. and representatives of Naturescot. Natural England and Ebbsfleet Development Corporation. Advice and support are also delivered through the New Communities Group (NCG). The membership of the TCPA NCG consists of 44 local authorilies and development corporations that are planning and delivering exemplary large-le new comrnunities. from Garden Cty-inspired new towns and villages to urban regeneration and extension schemas. The NCG helps to provide political support and encourages a sharing of knowledge and best practice through seminars. workshops, parfiamantary meetings. and newsletters. During 2023 the Association ran a programme of well-attended virtual events including a webinar with Natural England on Biodiversity Net Gain as well as events on design codes, sustalnable transport and planning for culture. Related to the event on planning for culture, in 2022 the TCPA was commissloned by Creative Estuary in partnershlp with Kent County CouncAI to develop a cultural plannlng toolklt of use for new developments and regeneratlon schemes In the Thamos Estuary but also nationally. Creative Estuary is an initiative that aims to transfonrj 60 miles of the Thames Estuary across Essex and Kent into one of the most exciting cultural hubs in the world and the Association dev8lop8d the toolk5t working wlth the consultancy, Urban Roots. While much of the work was undertaken in 2022, th8 toolkit was launched publidy by Creative Estuary and its partners in 20236. staff continue to liaise with Kent County Council and local planning authorities to support the use of the toolkit and this will continu8 into 2024. In 2023 the Association was pleased to secure a further three years of funding from Sport England to continues its work to reunite plannlng and heafth to Seek to secure the creation of heafthier, more actlve communllles. A large part of Ihe work focuses on working with local authorities, particularly public health teams, that are seeking to influence the local plan-making prOsS to better embed consideration of health and wellbeing and health inequalities. Workshops have been held with Oxfordshire County Council, Southend-on-sea Cty Council. North Yorkshire Council. arKI Kent County Council. Support continues to be offered in South Tees where, building on worf( in 2022, the TCPA supported the appointrnent of a planning for health specialist who is directly influencing the emerging Local Plan for Middlesbrough. In Buckinghamshire a Healthy Planning Framewo was developed to support staff working in public health better understsnd the planning process and support collaboration with planning colleagues. This work was a catalyst in establishing an authorty-wide Health Planning Network to allow colleagues from across the Council to collaborate better on healthier place-making in Buckinghamshire, including influencing the new Local Plan for the area. 4 The (c1.1 is avali atle at htt j1vh. .uklcoll8Ctionn(M)It.kn terM4shl S From Patchworfr to Tapesty.. Overo%nlng ljaffiers to anTh.ng forlong48nn st8wardship in existing communitsgs. TCP& January 2024. h .ukhY wconi8nVu oads12024A)IIRelTofftbn tewardshl Re tNAL.for4bsIt&2. 8Availabl8 at toolki Page 4
TOWN AND COUNTRY PLANNING ASSOCIATION -Annual report: year ended 31 December 2023 Work continues to build on the gulde for local authorftles - 20-Minute Neighbourhoods.. cr8ating healthier, active, prosperous communities. An introductlt)n for coun1 planne In England, which was published in 2021. This includes various webinars being held focusing on Waltham Forest and rural expressions of 204ninute neighl)ourhoods, and the publicatlon of five case studies exploring elements of the concepe. In September, a neighbourhood planning and 20-minute neighbourhoods toolkie was published in partnership with the University of Manchester and this was also promoted through a webinar. Over 1,000 people attended the three webinars. 1.3.2 Strateglc prlorfty - Empower people to have real Influence over decisions about thelr onvlronments and to secure social Justlce wtthln and between communitles Our organisational strategy, published in January 2021. highlighted that as part of our work to empower people we wanted to undertake more work directly with communttles and communlty groups to support thom to influence thelr local areas. We are achieving this through a number of projects. including our work engaging with communities to SUPPOrt and facllltate workshops about the renewal of Peterlee based on the Garden Cty principles. Working wtth the town council. as well as represantatives of loc21 arts organisations and local 10 students. a prospectus for the future of the New Town was published in December 2023 . The prospectus links to our Tomorrow 125 project [see section 1.3.3 below] and is designed to b8 ambitious and provoke a conversation about the future of Ihe town. It aims to support the To Council to have local conversations about a future for the town and to help attract funding and investment. Work to support the revitalisation of Plannlng Ald for London (PAL). London's fre8 planning advice line for the public, which is funded by Trust for London also continues. The Associatlon was pleased to rec8iv8 confinnation in 2023 that the funding for the work was secured for a fvrth8r three years. The project indudes a number of strands of work that seek to provide advice, secure and utilise the skills of volunteers and work closely with communty groups. Additional resources publlshed In 2023 included four new planning guides, taking the total number to seven 11 and aotivities during the year included virtual workshops relating to Lewisham's and Ealing's local plans, a planning surgery in Enfield, a workshop on communty-led greenspaces, which was held in partnership with Ramboll. and outreach through PAL staff and volunteers running stands at both Lambeth County Show and Palmers Green Festival. Wilh the initial three years of funding from Trust for London a final grant report was submitted. It estimates that during May 2020- May 2023: Through the planning phon81ine, website and events, around 7,500 p80ple were reached and should. therefore, have a better. basic understanding of the planning system; and The number of volunteers was boosted from eight to over 70. Volunteers have been recruited from a range of backgrounds, induding planners, architects. urban designers and planning solicitors. The report does note. however. that during the funding period it has been difficult to engage with th8 most under-represented people in deprived areas in London. Thought will. therefore. be given to how to seek to address this challenge through the new funding period. The Association also continues to play a role in supporting discussions about communlty-led. affordable housing in Belfast. This is as a partner within a larger project, led by Participation and 7 2Winu18 N8whbOurfd& creabngheallhier, 8CtNe. prospgrous communrfie& An inlrodJGtion forcounclplanners in England. TCPA. 2021. .uk ntenvu loads120211111finaJ Omn uidewcom ressed. 8 Available at h .uklcollection12iNminute-ne' hbourh(h)(kas&sludiesl 9 NeighlK)urhoDd Planningand 2&Uinute Neighiwrhothys Tcthit. Spatial Policy and Anatysis La)raty, Unlv• of Manchester, Sept 2023. h ntentlu MN Toolklt 14 10 P8tart80 Ihe Pl&% to...B80." a n8wfithir8 forPelertee-prospeth, December 2023. Thg TCPA Dec. 2023. htt C4JntenVu laad O23112cPA-PB1ed8e-prOS ectu&23. 11 Ail available at htt s:11 lannin aldforfond .ukl lannin 4ibta Page 5
TOWN AND COUNTRY PLANNING ASSOCIATION-Annual report: year ended 31 December 2023 th8 Practice of Rights (PPR), and Ilnked to the Take Back the City coalition12 which is a group of families in housing need, supported by experts in architecture planning and housing policy. Work by the Association included drafting a report on models of cornmunity-led houslng, which was published in September and supporting the running of an urban design competition for a new vision for th8 indusive and climate-friendly redevelopment of the Mackie's site. The competition was initiated in 2022 and received responses from mor8 than 50 architects and the final winner was announced in June 2023. The TCPA continues to support the Take Back the City coalition to secure support from important partners, such as Belfast City Council and, if the project can b8 taken forward. the redevelopment of the site in the city would change the lives of families by delivering 750 affordable new homes. 1.3.3 Support now and transform exlstlng places to be adaptable to current and future chall8nges includlng the cllmata crisis 2023 was the third and final year of the Tomorrow 125 project. which was funded by the LMPOT and aimed to conslder what can still be learnt from the Garden Clty idea and appliad today and in the future to construct fairer. healthier and more sustalnable places. Across the three years the project brought the Garden Cty idea to a wider audience involved in social 14 transfonnation and social justice, induding for example organisations such as Compass and galvanised some cross sector support for the n8ed to transform our current development moclel. It also highlighted how redlscovering the roots of the town planning movement presents an Important opportunity to transform Gurrent planning practice. re-enthuse practition8rs, and infonn th8 thinking of future planners and built environrnent professionals. Outs)uts and activities included th8 publlcallon of a new myth-buster pamphlet and short animation15 the88 wer8 published to lackle perceptions and misunderstandings about the Garden Cty model. Workshops to engage students in the opportunities for planning and the Garden City idea, and what it means for future place-shaping, were held with Unfverslty College London, Universlty of Sheffield and the Universlty of Hertfordshire. A highlight of the year was the Boumville Symposium in July, which was held with additional support from the Boumville Village Trust and was an opportunty to brlng people from across the sector induding community groups, developers and planners together to better understand the continued relevance of the Garden Cty model. and to get their input into the development of practical thinking and guidance. Infomied by all of the work across the three years of the project, Our Shared Future." A TCPA White Pap8r for Homes and Gommunitses was developed, along with the practical prospectus for the fLrture of Peterlee [see section 1.3.2]. These documents wll inform the Association's work in 2024 and beyond, and the White Paper, which was published in January 2024, was written with an emphasis on whal the next government needs to do to secure the higher house numbers all Political Parties have committed to. Related to the White Paper. the Association continues to lead the debate on the future growth and renewal of the UK'S 32 New Towns. This induded through seeking to influence the thinking of all Political Parities in the run up to the next General Election. The TCPA welcomed the commitment from the Labour Party at its Party Conference to a new generation of New Towns, and 12 See htt jlwww.tsk backthe ' 13 Communty Led Housing in Northem Ir8Jand.. Tak8 BaGkthe City. Th8 TCPA SgpL 2023. sJhMv.takebackthe ' .lelnevKlnew-re ortwollwcommun -le&h(xJsin 14 Compass is an organisation that focu58s on tyrwJ to 8evJre a more equal, denM)crdtic and 5UStainable fUtsJ. See assonline. .ukl 15 The myth bus18r is availaN8 at h .uklresourcesl arden resourcg h-busler-animauonl 16 OurShar8d Futur8.' A TCPA Paper ts Homes and communi1. The TCPA Jan. 2024. h loads12024J01rrcpA-Whit HAJIED.FUTU h4)ustsrl and the anlmth'on Is at Pag8 6
TOWN AND COUNTRY PLANNING ASSOCIATION - Annual report: year ondad 31 Docember 2023 th8 MmItMent from the Liberal Democrat Party to new Garden Cities. The White Paper sets out the practical steps a new govemment must take to unlock housing delivery, including the creation of a suite of large•scale. new communities. It will be an important paper to support the Association's advocacy work in 2024. The Association also continues to provide the secretariat for the New Towns All-Party Parllamentary Group (APPG) and worked closely with the Chair, Dr Lisa Cameron MP, to develop and deliver a programme of activities. In November, the secretariat organised conference. New Towns for Today and Tomorrow. which was held in East Kilbride. The agenda included speakers from a number of the English and Scottish New Towns induding Warrington, Harlow, East lfjlbride and Cumbemaukl, and delegates took a tour of East Kilbrid8 in the afternoon. A roundtable on the importance of place, health and wellbeing in the New Towns, chaired by Lord Best, was held in December. Work to prepare England to mltigate and adapt to the impacts of climate change also continued to be a priority during 2023. Tha Association, in partnership with th8 Centre for Sustainable Energy. was commissioned by the Committee on Climate Change to delivar a project to understand Ihe barriers and opportunltles to dellverlng net zero and climate resllience through the local planning system. This included undertaking a survey of local authorities. three 17 roundtabl8s and research into a number of case studies. The final report was published in July. Findings from tha report were included in the Cornmittee's 2023 Progress report18 and it Is hoped it will infonn the ongoing work of the Committee. Ahead of that, the Association worked with the Royal Town Planning Instituta. with support from FloodR8. to publish an updated guide for local authorities on planning for climate change and associated online case study hub19 Over 400 delegates attended the online launch. Disappointingly. during the year there were mixed results in relalion to the examination of local plan policies on net zero. While Cornwall Coundl and Bath and Noth East Somerset Council have been able to adopt ambitious policies, Lancaster Clty Council was not. Advocacy work around this will. therefore, continue in 2024. In more posittve news, working with tha Better Plannlng Coalition and wider stakeholders, the TCPA was pleased to have helped secure an amendment to the Levelling Up and Regeneration Bill in relation to dimate change. The Bill received Royal Assent in October 2023 and is now an Act. The TCPA'S influencing work in relation to climate change is supported by Rights Community Action and the amendment places a duty on the Secretary of State and relevant planning authorities to have special regard to the rnitigation of. and adaptation to. climate change with respect to the development of National Development Managernent Policies. If applied in a meaningful way. this could ensure that all local planning decisions support efforts to tadde climate changa. The Association was also pleased to agree a new tw(Year programme of funding with the Environment Agency to support work related to planning for flood risk. Two virtual training events were held in autumn on planning for flood risk with nearly 1.200 attendees and substantial amounts of work was undertaken to develop online leaming resources. These will be published in 2024. The TCPA a150 continued to host the Green Infrastructure Partnership throughout 2023, which is nelwork of over 2.000 people and organisations that support the creation. enhancemen( protection and promotion of green infrasbucture in the UK. In a recent members survey. 17 Spalial Planrring for Climate Re&lnCe and Nef Zero.. ban78rs andop• lordengn&t zem and dlmate through Ihe localplanning system. A rewtforthe Clinpate Change Committee. Centre for Sustainable Energy the TCPA, July 2023. h JIwhW.theccc. .ukJ blrralionls annin f0r<4imat&IIenc84ndwn@t.z8rr 18 Progress In dUcIng eml8slon$ 2023 roport to Partlament. Climate ch Comrryttee. 2023. ublicath)n1202& iarnen ownloads .uklresourc*thedi idtrfor-local-auth 19 Available at s'.IIWw. lannin for4li Pag8 7
TOWN AND COUNTRY PLANNING ASSOCIATION-Annual report: yoar ended 31 December 2023 respondents identified th8 monthly newsletter and the new GIP website. whlch was launched in summer 2023, as particularly helpful resources. providing an accessible and trusted digest of news and updates from the sector. 1.3.4 Furthering our reach and volce 2023 saw the Association deliver a well-attended programme of both in-person and online events. Over 4.700 people engaged with 49 workshops. webinar and conferences. This was a similar level of engagement compared to 2022, when we held 50 events attended by just over 4.61)0 people. The TCPA staff team also attended and spoke at a wtd8 range of conferences and events organis8d by other organisations. A benefft of membership of the TCPA is our journal. Town & Country PlannAng. Highlights of 2023 included a special edition on 20-minute neighbourhoods, and editions with special sections on healthy homes and 'held-bad(' places. Throughout the year the Joumal featured stimulating contributions from writers drawn from across the public, private. academic and voluntary sectors. The TCPA is grateful to all those vtho contributed to the joumal during the year, and especialty to the editor of the joumal, Nid( Matthews. who retired from the Association at the end of 2023 following 35 years in the role. As a campaigning charity the Association also seeks to raise the profi18 of Its campaigns through traditional and soclal media. During the year coverage of the TCPA was secured in national media including The Guardian, the Sunday Times. the Telegraph and on BBC Radio 4's Today Programme and across various planning and trade publications. Much of the national coverage related to announcements by political parties at their autumn party nferenCeS about commitments to future New Towns and Garden Cities. But coverage also related to ongoing planning reform, and coverage of the Healthy Homes campaign which induded full-length features in the i newspaper in February and the Sunday Express in June. The TCPA'S audience on social media continued to grow this yaar, including on X (formarly Twitter) where followers increased from 14,698 to over 15,000, an increase of 20/0 (compared to a 3 % gr0rth in 2022 followlng a 100/0 Increase in 2021). While the growth has slowed on X this was not the case for our e-bulletin subscribers and followers on Linkedln. The subscribers to the monthly e-bulletin increased from 4,878 to 5,279 (an increase of 8% which was the same percentage growth as in 2022). Linkedln saw followers grow by 40Yo from 6,125 to 8,555, compared to an increase of 37% the previous year. 1.4 Plans for 2024 The TCPA'S Business Plan for 2024 was developed in the context of OUT existing fNe-year strategy, informed by discussions with both staff and Trustees in September and agreed by the Board in November 2023. The Business Plan describes the objectives of the Association, the context in which it is operating and sets out the priorities for 2024 to continue our wod( towards achieving our strategic priorities (see section 1.1 above). Some of the work identified for 2024 is projects and programmes that continue frorn 2023. The sociation will also actively seek new funding and projects, with an emphasis on aiming to secure more mutti-year. substantial projects. The expected General Election in 2024 will also be a focus for the Association as we seek to Influen the thinking of all political parties and the new Govemment once the outcome of the Election is understood. In addition to our outward facing strategic priorities, our strategy also identifies a number of intemal priorities so that the TCPA is able to achieve its desired impact. Important discussions about the Association's lease and premises, for example. began in 2022 and continued in 2023. Sadly, due to challenges around engaging with the landlord, the Crown Estate, these discussions will continue into 2024. The Business Plan also refleds other inward facing priorities such as work to grow and Page 8
TOWN AND COUNTRY PLANNING ASSOCIATION- Annual report: year ended 31 December 2023 dwersfy our membership, an emphasis on equality, diversty, inclusion and equty, and the need to improve our ability to dernonstrate the impact of our wor 2. Governance, structure and membershlp Trustees The Board of Trustees has overall responsibility for ensuring that the managemen( policies and strategies are in place to achieve the objectives of the Association. This involves foThnal approval of key financial decisions such as the annual budget and business plan. The Board has delegated certain functions to the Chief Executive. induding personnel management and the day-t<>day running of the Association. The Board has six meetings a year to cary out its responsibiliti8s and take into consideration advice frotn the non-executiva Policy Council. The Board also has an annual awayday or strategy meeting where Trustees discuss and agree key strategic priorities, which infonn the business plan for the year ahead. During 2022. three of the meetings were held virtually and three, induding the annual business planning discussions. were held in person. Trustees agreed to continue to hold some meetings virtually to make them more accessible for those not based close to London. Holding meetings virtually is in line wlth paragraph 58 of our Memorandum and Artides of Association. which states: Meetings may be held in person. by telephone, or by suitable eledmnic means agreed by th8 Board in which allparticlpants may communicate wtth all otherpartlclp8nts. The Board of Trustees elects the Chair and any Vice Chairs of the Association from amongst the Board. There can be up to fifteen Trustees. who are also the directors of the company. Twelve Trustees are elected by members of the Association at the AGM to serve for a period of three years. In the event of a contested election, a secret balk)t is held. Three Trustees (induding the Honorary Treasurer) are appointed by the Board for periods of usually up to three years. Presldent and Vlce Presldents Presldent: Th8 Rt Hon. Nick Raynsford Vlce Presidents: Gideon Arnos OBE Michael Ash CBE Graeme Bell OBE Lord Richard Best John Blake Rt Hon David Blunkett Sir Kenneth Collins Rt Hon. the Lord Deben John Deegan Tony Fyson MBE Nicky Gavron Professor Vincent Goodstadt Professor Slr Malcolm Grant CBE Ray Green Baroness Sally Hamwee Kate Henderson Peter Hetherington Rt Hon. Keith Hill Rt Rev. James Jones KBE Jiggy Lloyd David Lock CBE Mary Riley (sadly deceased January 2024) Professor Peter Roberts OBE Diane Srnith (also known as Diana Mitchell) Pam Warhurst CBE The office of Vice President is honorary, while the office of President entails duties including chairing the Annual General Meeting. These officers are elected each year at the Annual General Meeting. Page 9
TOWN AND COUNTRY PLANNING ASSOCIATION-Annual report: year ended 31 Docomber 2023 Pollcy Councll Clare Buddle Trevor Cherrett Jack Dangerfield Ba Davies Jim Davies Peter Ellis Catherine Hammond Hollie Heavens Jeni Jackson Simeon Jackson (stood down July 2023) Brian Q Love (from July 2023) Peter Richmond Gwyn Roberts Karl Roberts Shelly Rouse (from July 2023) Jake Shepherd (stood down July 2023) Penelope Tollitt Elisabeth Williams (stood down July 2023) Richard Wood {frorn July 2023) The Policy Council is an advisory body to the Board. Council members are directy elected by the membership (all Trustees and the President are ex-officio members of the Policy Council). staffing and management Day-to-day operational management of the TCPA is delegated to the Chief Executive who reports regularfy to the chair and to the other Trustees. The Chief Executive and staff team work to deliver the priorities set out in the annual business plan. which In turn delivers the organisations strategic objectives. Trustees review perfomiance bi-rnonthly. agalnst the annual budget and the business plan. Chief Executive." Fiona Howie Dlrector of Policy Hugh Ellis Director of Healthier Place4naklng and Julia Thrift Operations Director of Communitses and Project Delwery (FJ Osbom Fellow) Editor4n-Chief Projects and Policy Manager Katy Lock Nick Matthews (retired at the end of 2023) Alex House (retumed to work from maternty leave from September 2023) Pmiects and Policy M8n8g8r Daniel Slade (left January 2023} ProjeGts and Policy Manager Rosalie Callway (as of January 2023) Pmjects and Policy Manager Celia Davis Projects and Policy Manager Denean Rowe Projects and Policy Manager (matemity Isaac LeQuesne (left August 2023) COV8r) Communications Officer Communications Officer Finan and Membership Officer Events and Pr8mis8s Officer Policy Officer- Healthier PlaS [and then Projects and Policy Manager from November 2023] Events and Projects Assistant Projects Assistant Osbom Research Assistant Osbom Research Assistant Max Hunter (left October 2023) Sian Williams (as of October 2023) David White Michael McLean (retired February 2023) Gemma Hyde Abigail Grove-white (as of February 2023) Sally Rostx)e Rebecca Lambert (left May 2023) Charfotte Llewellyn (as of Jun8 2023) Membershlp During 2023 the TCPA'S individual rnembership remained at a consistent level compared to 2022 with 923 at the end of 2022 and 925 at the end of the year. Disappointingly, organisational members decreased from 139 at the end of 2022 to 117. This included a reduction of local authority members from 81 to 68 (a loss of 13 members). This is p8rhaps understandable in light of the resource constraints being faced by local authorities but is disappointing for the Association. Pag8 10
TOWN AND COUNTRY PLANNING ASSOCIATION -Annual report: yoar ended 31 December 2023 The TCPA thanks all individual and organisational members, who are from a wide variety of backgrounds and across all sectors, for their support for our work on our shared objectives. During 2023, on behalf of our members, the TCPA conducted profile-raising campaigns and organised innovative discussion forums, free seminars and workshops, and published policy and guidance documents. as well as a programme of (x)nf8renc8s and events. Volunteers and Interns In 2023, the Association received support on a voluntary basis from Trustees. Vice-Presidents and Policy Council members in undertaking its charitable activities. In particular. the Association would like to thank the Trustees and Policy Council who contributed time and expertise to res8arth, projects and policy work and help deltver elements of our events programme. 3. Financlal review of the 2023 accounts Following a challenging period due to the COVID pandemic 2023 was a positive year financialty. As usual. staff worked hard to secure additional project funding and sponsorship while also delivering projects and the events programme. Due to this hard work. the Association finished the year with a small surplus. In light of the additional cost during 2022 of the extemal redecoration of the office premises (a requirement of our lease), this financial position and outlook is considered very positive. Total incoming resources amounted to £1.098,287 (2022: £1,103,041) and total resources expended We £1,073,388 (2022: £1,095,512), so that there was a surplus of £24,899 (2022 surplus of £7,529). Reserves policy and risks The Board of Trustees agreed the Assoclation's current reserves policy in May 2022. The updated policy was informed by Charity Commission guidance about reserves but also the requirements of our Memorandum and Artidas of Association. It states: Th8 TCPA'S policy on res8N8s recognises the uncert8inty of 8 prOpO.0n of the Assouation 8 incom8 and its relatively set and prediGtable operating costs. To support th& ch817ty8 rllenCe, therefoTr, th8 Association should maintaln rnserv8s that provide between three to &x months, cor8 running costs of the Gharity based on y8ar-on-year expenditure. 7he policy also recognises the need to establish and maintain hvo specffjc designated fvnds to support the medium to long tenn operation of the chaiity. The first is to maintain th8 TCPA Leg8cy ReseThF Fund, as required in the Articles of A&sou'ation, such that the interest eamed by the fund shall bo disbursed primanly to fvrther the objectives of the TCPA as agreed by the Board. Tha capital sum Mthin this fund shall be maintained for the long4srm security of the ASSOati.0n and onty be released thmugh the agr88ment of a Genernl Meeting. The second is to Set aside a Redecoration and Maint8nanc8 Fund sufficient to meet cyclical requir8ments for intemal and extemal red8coration, based on historical spend and the requirements of our lease. The Board of Trustees has reviewed tha risks to which the Association is exposed through regular consideration of the risk management register. During 2023. as the risks pSented by th8 coronavirus pandemic continued to reduce, the main risk is financial, and the reserves policy set out above has been adopted in order to mitigate this. Trustees also recognise the risk relating to our premises and the need to either invest in improving the office environment or seek to relocate to a new, more modem space. Work began to address this risk in 2022 and continued during 2023. It is hoped that a decision will be able to be taken in 2024. Page11
TOWN AND COUNTRY PLANNING ASSOCIATION- Annual report: year ended 31 December 2023 statement of TrusteelDiraclor responslbllltles The Trustees (who are also the Directors for the purpose of company law) are responsible for preparing the annual report and the financial statements in ardan with applicable law and regulations. Company law requires the Trustees to prepare financial statements for each financial year. Under that law the Trustees must prepare the financial statements in accordance with United Kingdom Generally A(xepted Accounting Practice (United lfjngdom Accounting Standards and applicable law). Under MpanY law the Trustees must not approv8 the financial statemenls unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, induding the inrne and expendÉture. of the charitable company for that peri(xl. In preparing these financial statements, the Trustees are required to: a) select suitable accounting policies and then apply them consistently; b) observe the methods and principles in tha Charities SORP; c) make judgments and accounting estimates that are reasonable and prudent: d) state whether applicable UK Accounting Standards have been followed, subject to any material departures dlsclosed and explained in the financial statements: and e) prepare the financial statements on the going conrn basis unless it is inappropriate to presume that the charitable company will continue to operate. The Trust8es are responslble for keeping adequat8 accounting records that ar8 suffici8nt to show and explain the charitable companvs transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taklng reasonable steps for the prevention and deteclion of fraud and other irregularities. The Trustees are responsible for the maintenance and integrity of the corporate and financial infonnation included on the charitable company's website. Legislation in the United lfjngdom goveming the preparation and dissemination of ffinancial statements may differ from legislation in other jurisdictions. The Trustees confimi that. so far as they are aware. there is no relevant audit infomiation (as defined by section 418(3) of the Companies Act 2006) of which the charitable company's auditors are unaware. They have taken all the steps that they ought to have taken as Trustees in order to make themselves aware of any relevant audit information and to establish that the charitable company's auditors are aware of that infomiation. Statement of dlsclosuro to Auditors So far as the Directors are aware, there is no relevant audit information which has not been disdosed to the company's auditors. They have taken all the steps that Ihey ought to have taken as Directors in order to make themselves aware of any matters which would be relevant for audit purposes, and to ensure that such information has been communicated to the company's auditors. y Order of the Board of Trustees Andrew Prftchard Chair 15 May 2024 Page 12
TOWN AND COUNTRY PLANNING ASSOCIATION -Annual report: year éndod 31 December 2023 INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF TOWN AND COUNTRY PLANNING ASSOCIATION Opinion We have audited the financial statements of Town and Country Planning Association (the 'charitabl8 cornpan) for the year ended 31 December 2023 which comprise the Statement of Financial Aclivitses, Balance Sheet, Statement of Cash Flows and notes to the financial statements, including a summary of signffiont accounting policies. The financTal reporting framework that has been applied in their preparation is applicabl8 law and United Kingdom Accounting Standards, induding Financial Reporting Standard 102 Th8 Flnancial R8POrtlng Standanl applicable in the UK and Republic of lrnjand (United Kingdom Generally Accepted Accounting Practi). In our opinion. the financial statements: give a true and fair view of the state of the charitsble CoMpanS affairs as at 31 December 2023 and of its incoming resources and applItiOn of r&8ources, including its inrne and expendilurE. for the year then ended; have been properly prepared in accordanc8 with United lfjngdom Generdlly Accepted Accounting Practice; and have been prepared in accordance with the requirements of the Companies Act 2006. Ba815 for oplnlon We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and appllcable law. Our responslbilities under those Standards ar8 further described in the Auditorfs responsibllltles for the audit of the financial statements section of our report. We are independent of the charitable company in accordance the ethical requirements that are relevant to our audlt of th8 finanaal statements in the UK, including the FRC'S Ethlcal Standard, and we have fulfilled our other ethical responsibilities in accordance vAth these requirements. We believe that th8 audit evidence we have obtained Is sufficlent and appropriate to provide a basis for our oplnlon. Concluslons relatlng to golng conc6rn In auditing the financial statements, we have conduded that the Trustees, use of the going conrn basls of accounting In the preparatlon of the financial stalements is appropriate. Based on the work we hav8 Perfomed. we have not identified any material uncartainties relating to events or conditions that, Indlvldually or collectively, may cast significant doubt on the entitys ability to continue as a going concern for a period of at least twelve rnonths from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the Trustees with respect to going concem are dèscribed in the relevant sections of this reporL other Inforniatlon The Trustees are responsible for the olher infornation. The other infomation comprises the infomiation induded in the annual report other than the financial statements and our auditorfs report thereon. Our opinion on the financial statements does not cover the other inforynation and, except to the extent otherwise explicitly stated in our report, we do not express any fo Df assurance condusion thereon. In connection with our audit of the financial statements. our responsibility is to read the other infomiation and. in doing so, consider whether the other infonnation is materially inconsistent with the financxal statem6nts or our knowledge obtained in the audit or otherwi88 appears lo be materialty misstated. If w8 identify such material inconsistencies or apparent material misstatements, we are required to deterynine whether there is a material misstaternent in the financial ststements or a material misstatement of the other infonnation. If. based on the work we have perfomed. we condude that there is a material misstatement of this other information, we a required to report that fact. We have nothing to report In this regard. P8ge13
TOWN AND COUNTRY PLANNING ASSOCIATION_ Annual report: year ended 31 December 2023 INDEPENDENT AUDrroR'S REPORT TO THE MEMBERS OF TOWN AND COUNTRY PLANNING ASSOCIATION {contlnuod) Oplnlons on other matters prescribed by the Compani•s Act 2006 In our opinion. based on the work underlaken in the course of the audit: the information given in the Trustees. report, whith includes the direclors, report prepared for cornpany law PUTposes, for the financial year for which the financial statements are prepared is consistent with the financial statements; and th8 directors, report induded within the Trustees, report has been prepared in accordance wrth appli(xble legal requirements. Matters on whlch we ara requlrnd to rnport by axcaptlon In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit. we have not identified material misstatements in the Trustees, report. We have nothing to report in respect of the following matt8r8 In ralation to which the Companies Act 2006 requires us to report to you rf, in our opinion: adequate accounting records have not been kepL or retums adequate for our audit have not been received from branches not visited by us: or the financial statements are not in agreement with the accxjunting reo)rds and retums; or certain disdosures of Trustses, remuneration specffied by law are not made; or We have not received all the inf0mtIOn and explanations we require for our audit; or the Trustses, were not entitled to take advantage of the small companies, ffxemptions in preparing the Truslees, report and from the requirement to prepare a strategic report. Responsibilities of Trustsos As explained more fulty in the Trustees, responslblllties ststement set out on page 12 the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial ststements and for being satisfied that they give a true and fair view, and for such intemal control as the Trustees detennine is necessary to enable the preparalion of finanaal statements that are free from material misstatemen( whether due to fraud or error. In preparing the financial ststements, the Trustees are responsible for assessing the charitable CoMpanS ability to continue as a going concem, disclosing, as applicable, matters related to going conrn and using the going concem basis of accounting unless the Trustees either intend to liquidate the charitsble company or to cease oparations, or hav8 no realistic altemalive but to do so. Auditorfs responsibilities for the audit of the flnancial slatements Our objectives are to obtsin reasonable assurance about whether tha financial statements as a whole are free from material mi&statement. whether due to fraud or em)r, and to issue an auditorfs report that indudes our opinion. Reasonable assurance is a high level of assurance. but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists. Misstat8m8nts can arise from fraud or error and are considered material rf. individually or in the aggregate, they could reasonably be expected to infiuence the economic decisions of users taken on the basis of these financxal statements. Irregularities. induding fraud, are InStanS of non-complian with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstaternents in respect of iegUlaritieS, induding fraud. The extent to which our procedures are pable of detecling irregularities, including fraud is detailed below: Pagè 14
TOWN AND COUNTRY PLANNING ASSOCIATION- Annual report: year ended 31 Decembor 2023 INDEPENDENT AUDrroR'S REPORT TO THE MEMBERS OF TOWN AND COUNTRY PLANNING ASSOCIATION (continued) Disajssions were held wlth, and enquiries made of management and the Trustses wlth a view to identifying those laws and regulations that could be expected to have a material impact on the financial stat8m8nts. During th8 engagement team briefing, the outcome of these discussions and enquiries were shared with the tsam, as well as (x)nsideration as to where and how fraud may occur in the entity. The following laws and regulations were identified as being of significance to the entity: Those laws and regulations considered to have a direct effect on th8 financial statements indude UK financial reporting starKlards, Company Law and Charity Law. Those laws and regulations for which non-cornpliance may be fundamental to the operating aspects of the charity and therefore may have a material effect on the financial statements include compliance with the charitabl8 objectives. public benefit fvndraising gUlatiOns, safeguarding and health and safety legislation. Audit prOdureS undertaken in r8sponse to the potential rfsks relating to iThegularities {which Ind16 fraud and non-complian with laws and regulations) comprised of: inquiries of management and th8 Trustees as to whether the entity complles with such laws and regulations; enquiries with the same conceming any actual or potential litigation or claims; inspection of relevant legal correspondence; r8vi8w of Trust8e meeting minutes; lesting the appropriateness of entries in the nominal ledger, including joumal entries; reviewing transactions around the end of the reporting period; and the perfonnance of anajyt'cal procedures to identify unexpected movements in account balances which may be indicative of fraud. No instances of material non-complian were identified. However, the likelihood of detscting iThegularities, including fraud, is limited by the inherent difficulty in detecting irregularities, the effecllveness of the entitys controls, and the nature, tlmlng and extent of the audit prOdureS perfonned. Irregularities that result from fraud might be inherently more dlfficult to detect than irregularities that result knm error. As explained above, there is an unavoidable risk that material mlsststements may not be detected, even though the audit has been planned and perfomed in accordan wlth ISAS {UK). A further description of our responsibilities for the audit of the finanaal statements is located on the Financial Reporting Council's website at: htt s:Ilwww.frc. forms part of our auditorfs reporL nsibllthes. This description Use of our report This report is made solely to the charitable companvs members. as a body, in aCrdance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable companys members those rnatters we are required to state to theTn in an auditorfs report and for no other purpose. To the fullest extent permitted by law. we do not accepl or assume responsibilty lo anyone other than the tharitable company and Ihe thaiitable CoMpanS members as a body, for our audit worK for this report, or for the opinions we have fomied. Hannah Clegg (Senior Statutory Auditor) For and on behalf of Sayers Butterworth LLP, Statutory Auditor 3rd Floor. 12 Gough Square, London, EC4A 3DW 15 May 2024 Pag8 15
TOWN AND cOuy PLANNING ASSOCIATION STATEMENT OF FINANCIAL ACTivTfiES (INCLUDING INCOME AND EXPENDITURE Accou FOR THE YEAR ENDED 31 DECEAIBER 2023 fund* 2023 fvnds Total funds Tolal funds 2023 2023 2022 Incom• from: Donations and18gacl8s Charitabl8 actlvltles Other tradlng activlties: Room hire Investments: Bank intsrest recelved 319 849.412 319 1,088,739 591 1,095,012 239.327 3.884 3,884 5.666 5,345 5,345 1.772 Total 858,960 239,327 1,098,287 1,103,041 Expondlture on: Raising funds: Public relations and rnedia costs Charitable activities 2,239 831.822 2239 1.071.149 2.68B 1.092.824 239.327 Total 834.061 239,327 1.073.388 1.095.512 Not income and not movement In fund• 24.899 24.899 7.529 Rocondllatlon of fund8: Totsl funds brought forward 488,604 481.075 Total funds carrfod fonyard 513,503 513.503 488.604 Page 16
TOWN AND COUNTRY PLANNING ASSOCIATION BALANCE SHEET FOR ThqE YEAR ENDED 31 DECEMBER 2023 2023 2022 Tangiblo a$8ets 16,180 22.684 Curront assets: Debbrs Cash at bank and in hand 221,007 578,875 263.831 558.996 799,882 822.827 LlabilltiO8: Creditors falling due wÈthin on8 year { 302.559) { 356.907) Not curr•nt aots 497.323 465,920 Total n•t assets 513.503 488,604 Th• funds of th• charftr. Unreslricted funds 10 513,503 488.604 513.503 488,604 The finandal statsments ar8 prepared In accordancè with thé special provts]ons appllcable lo companias subject to the small compani88 regima. The flnand81 staternents were approved bythe Board of Trustees on 15 May 2024 arKI $lgngd on Its behalf by drow Prltchard Chalr Treasurer Company number. 146309 Charity Nurnbor 214348 Page 17
TOWN AND COUNTRY PLANNING ASSOCIATION STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2023 2023 2022 Ish flows from oparatlng actlvltlas: Net cash provided by l (used in) by operating actÉvities 16,344 (52,824) Cash flows from Investlng actlvltle8: Bank Interest reiVed Purchase of tangible fixed assets 5.345 { 1,810) (6,435) Net cash provided by l (used In) Investlng activities 3.535 (4,663) Change in cash and cash equivalents in the period 19.879 (57,487) Cash arKI cash equivalenls at the beginning of the period 558,996 616,483 Cash and cash equivalents at the end of the perlod 578.875 558,996 Reconciliatlon of net Income to net Gash flow from operating actlvltles Net income for the reporting period As per the statement of finanal activities Depreciation charge Interest received Increase in debtors Decrease in creditors 24.899 7,529 8,314 (5.345) 42,824 (54,348) 8.404 (1,772) (28.770) { 38.215) Net cash provlded by l (usèd In) op8ratlng actlvltles 16,344 (52,824) Pag9 18
TOWN AND COUNTRY PLANNING ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 1 Accountlng pollclos The prlncipal acoyJnting wJlici8s adopted, Ju(Jgements and key sources of estimation unc6rtalnty In th8 prnparation of the financial statements are as follow8: a) Basts of proparation Tha financ4al statsments have been prepared In eccordance with Acojunting and ReportlrvJ by Charltbs: Statement of Reujmmended Pradic8 applicabl8 to tharities preparfn9 thgir aa)UnIS in aco)rdanc8 th Ihe Flnancral Reporbng Standard applicable In the UK and Republic of Ireland {FRS 102) - (Chaiities SORP {FRS 102)). the Financial Reporbng Standard appllcabl8 In the UK and Republlc of Ireland (FRS 1LY2) and Ihe Companles Act 2006. The Town and Country Planning Association meets the d6finiiion of a pUbC benefft entlty under FRS 102. Assets and liablliiies are initially recognlsed at hIstorf] cost or trans8dion value unless othemse stated In the relevant aC£x)Ltlng policy note(s). Thoro are no rnaterial urKertainties atxjut the ¢harfV8 abllty to continue. and 80 the golng concem basis of accountlng has been adoptsd. b} Incomo Income from dorthns and grants (includlw govemmerrt grants) Is reco3nised when the charlty has,. entiuement to th8 funds. any p8rfonnanc8 nditionS attached to tho funds hav6 been met, It 13 probabl8 that the IrMe will be recawad and thg amnt be measured rellabty. In)me roly0d in 8dv8nc8 of the charity meellng th8 above crft8rfa is déferred. Membershlp Income Is roco3nised in accordance viith the membershlp lemi. Where membershlp porfods span the balanc8 sheet dats, income is deferred on a stralght line basls. Conferenc8 incom8 is recognised when the I7nferenCe t8kes place. Inme from Joumals Is re(wnised in accordance with the subscription t8m). Where subscTiption tsnns span the balance sheet d8t8. inc¥Jme 18 deferred on a Straight line basls. Income from pubcalM)nS is recognised on the dale th8 puNication is dispatched. In¢)me from projects and (x)nsultancy 15 recognised bthen tha obllgations have b88n performed. or in a(urdance wilh agreed mli estone& Incorne from legacies is reDJgnised when Ihere has been a grant of protete. the execuiors have established that there are suffierrt assets in the estats to pay the kgacy. and any o)rKlitkJns attathed to the legacy are within the charitys control or have been met. c) Expondltur• Expendlture Is recognlsed when there 18 8 legal or o)nstru¢tivo obligation to transfer resoUrS to a third paty, s8tt18ment is probable and tho arnount can be measured rellably. Exp8ndlture Is dassmad under the followlng acuvty heading5: - Exp8nditure on raising funds- media and marketlng costs. - Expenditure on charitable actmtles - the costs of projects, oyjnferences and wbllc4tk)ns, indudlry attrlbutable support costs. Page 19
TOWN AND COUNTRY PLANNING ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 1 AcCntIng pollcie8 {continuad) d) AIIoGatlon ol•upport costs Support Costs are the costs of thosa funLlions that asslst tha knJ)rk of Iha charlty do not dlreLty relate to haritab18 actNitS. for example office overheads. finance and professional costs. These costs have be8n all(ted on the basls of the dire(* staff costs attrknble to each actiirity. e) Tanglbl8 fi¥•d assots Flxed assets ara capitalsed at cost and ar0 depreclated over thelr estlrnated useful gconomlc Ilves on the ft)Ilowlng basis: - Leasehokj prDperty and irnprovements- straight ling over th9 rgmaining lea59 tenn - Fixtures. fittings and equipment- 25% straght Ine - Webslte- 33% stralght Ilne Useful e(x)nomlc Itves of tanglble assets: Th8 annual depredatlon charge for tanglble assats Is sensltlv8 to changes In the eslmated useful eo)nomlc Ilve8 and residual values of thg assets. The useful economic lives and residual valugs are ws59ssed annually. They are amended when n8ce3sary to refieci current estimatss, based on futu devebpments. economic utilisation and the physt¢al condition of the assets. fj Credftorn Creditors arè r6gnis8d vthere the charity has 8 presént obfigation rnsulting from 8 Past evènt that w]11 probably result h the transfer of funds to a third party. and the amount due to 8etUe that obllgafjon can be measured rel18y. Creditors are recognised at their settlement arnount after allowirYJ for any trade discounts due. g) Financlal Instruments The charity only has finan¢is1 assets financial liabililios of a kind that qualfy as basic finanual instrurnents. Basic finan81 instFuments are Initially reGognised at transaction value and subsequently measur¥J at their setuement value. Any Iossgs from irnpairment are recognised in th8 Statement of financial activitsgs. h) Oparating leases Renta15 paydblg under operating lea898 a reGogniwJ in Ihe statement of finanual activities on a straigm line basis over the lease term. l) Foreign currency Transacttons denominated In foreign rrenc10$ are translated at the exchange rate ruling at tha date of the transacti. Foretgn currenLy monetary items are translatsd at the exchange rate ruling at the bala1 sheet data. Foreign exchange gains and I(>S resulting from the settlement of transaraK)ns and from translalion at pgriod end exthange rates of monetary assets and liabifrties denominated in foreign (yJrrenclg5 are recognlsed in the statsment of ffinancial actiwties. J) Cash at bank and In hand Cash at bank and cash in hand indudes cash and short term highly liquid investments with a short maturty of three months or less from the date of acqulgitlon or openlng of tha deposlt or slmilar actount. P8ge 20
TOWN AND coup¥fRY PLANNING ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 I P£countlng pollcleg {contlnued) k) Debtors Trade and other debtors are recognised at the settlgment amount due. PrepayTn8nts are valued at the amount prepaid. l) Penslons The Town arKI Country Planning A5soclation does not operate a Specif pension stheme. but do88 contribute to eithar a PeTSonal pension scheme or th8 Govemment baad scheme, NEST. dependlrvj on the choice of the 8mploJw. The assets of the scheme are held separatety from Ihose of the Town and County Plannlng Association In an indepandenty admlnlstered fvnd. The pension cost In tho financial statsments represents the contrilyjtions pardble by the tharity during the year. m} Statug The Tovffl and County Planning AssooatK)n is a charltabl8 company Ilmlted by guarante8 InrArporated in England & Wales. In the event of th8 company belng wound up. the Ilabllty In respect of the guarante8 is limltsd to £1 per member of Ihe Charlty. The address of the reglstsr8d offi¢1s given in the Trustees, ReporL n) Judgoments In applylng accountlng polic1 sources of estlrnatlon uncertalnty Estimates and judgements are frequenty assessed and based on hlstorJcal 8xperfence as w811 as othar factors. Including a88umptM)ns of futur8 events that are bellev8d to be reasonabl8 under the drcumstsrKS. CrIU1 accountlng estlmatss and assumptlo The Company makes estimates and 898umptions concerning the fuhjre. The rosulling accounting esttmatas wll. by definitton. seldom equal the related athal results. 2 Income from charltable actmtles 2023 2023 2023 Unrestrfcted R¢strlcted 99.038 98.694 37.559 614.121 Total 99,038 98,694 37,559 853.448 Memb8r8hlp 107.729 91.782 40.009 Joumals and publlcallons Projects and o)nsultancy 239,327 849.412 239,327 1,088,739 1.095,012 Pagè 21
TOWN AND COUNTRY PLANNING soCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR EAIDED 31 DECEMBER 2023 3 Expondltur• on charitablo activifjes 2023 2023 Dlro¢t 2023 Support 2023 Total 2022 Total Membershlp Conferences Jouma15 and publlcallons Projects and consultancy 52,ogo 123.549 61.211 496.517 15,133 35,894 17,783 144,250 67,223 180.416 105.814 717,696 101,093 185.715 106.445 698,571 20.973 26,820 76.929 733,367 124,722 213,060 1.071.149 1.092,824 4 Support and G¢wemance costs 2023 2022 Support costs Staff L7)sts Travel and sub8i8ten Premises $ts Printlng. Kwt and 8t8tion8ry Telephone Computsr costs Sundry expen8es Subscr]pUons Training, courses & seminars Bank (arges Bad debts Depredallon Total Support costs 35,532 2.333 84.91 4.162 1,755 14.975 3,135 2,578 2.319 5.519 2,524 14.139 2.949 3,488 273 2,308 4,500 8.404 167.813 1,985 (1,500) 8,314 158.259 Go%man¢e ¢osts Acajuntancy fees Audit fees Legal and professional Trusts8s' and offirS, expenses Total Governanco costs 44,000 9,700 42.024 8.611 1,101 54,801 54.135 Tolal Support and Govgrnance costs 213.060 221.948 S Not Income 2023 2022 Thls Is stated after charglng: Op8ratlng18as8 rentajs Depreciation Audliors, remunoration 4.287 8.314 9.700 4,263 8.404 8.611 Pag8 22
TOWH AND COUNTRY PLANNING ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 2023 2022 Wages and sthries Social security costs Pensions Olher costs 670,299 68.352 28.193 2.055 648,753 69.212 25.142 3,329 768.899 746,436 Direct tY)sts Support (xts 733.367 35.532 711,551 34.885 768.899 746.436 Th8 Ch8rfty contnbutes to elther a staff members personal penSn sch8me or to the pension scheme set up by the Gov8mment; NEST. The as8ets of the Scheme are h8ld separatdy from those of the company in an Indep8ndently administered fund. The total pènsion contrlbutrons payable for the wera £28.193 (2022: £25,142). The average number of employees was fifteen {2022: llftean). One ernpbyo8 received employment bgneffts In the range £60.001 to £70.OW in the Far (2022: two employees). iwo in the rydnge £70.001 to £80.000 (2022: one empw). one In the rary8 Th).001 to £100.000 (2022: one gmployeel The charity trustees were not pald and n8ither did they receive any banefits from emph)ent with the charlty or a related entity. Two 1ruste6s recelved reimbursed expensas in relalion to travelllng. accommodation and ovemlght sUbsiStsn (2022: One). It is also noted that the TCPA hdd a Trustee Indemnity insurance policy (£1,455). The key managgment perst)nnel of th8 chaiity Is Ihe L8ader8hlp tsam. Th8 totsl eMplOnent b8nefits received by key management personnel wore £314.171 (2022: £301,000). Page 23
TOWN AND COUNTRY PLANNING ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 7 Tanglblo ffiX usot¥ Lèasehold Furnlturo & Property •qulpmont Totsl At 1 January 2023 Additions Disposals 29.906 42.586 1.810 1.810 At 31 December 2023 29.906 44,396 74.302 Dgprecialion At1 January2023 Chargo for yoar Eliminated on disposal At 31 D8mber 2023 18,886 30.922 7.906 49.808 8.314 19,294 38.828 58,122 Net book value At 31 December 20Y3 10,612 5.568 16,180 At 31 DecOmr 2022 11.020 11.864 8 Dobtors 2023 2022 Trade debtors prePaents and acuued Income Defer exp8nditure 109,753 106,130 5.124 167,782 91,843 4,206 221.007 263,831 9 Crodilors falllng duo within one year 2023 2022 Trade credltor8 Social security and other tax9$ Other credltors 38,042 60,276 6.754 18.695 178.792 25.615 53.373 16,177 22.600 239.142 Deferred incom8 302,559 356.907 Page 24
TOWN AND COUNTRY PLANNING ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 9 Creditors falling duo within ona ar (continuod) Déforred Incomo 2023 2022 Inwme deferred from the prevlous year RoaSed to the statsment offfln8ndal acl1vil8 239.142 { 239.142) 293.418 (293.418) Arising during Ihe cuffentyear. Joumal subscrfpllons Mernb8r5hip subscriptions co17ferenS 18,774 51,198 15,254 51.077 108,820 172.811 178,792 239.142 Income has b8gn deferred in accordance wf(h the aco)unUng polty stated in nots 1b. 10 Anafysi¥ of eharilabh funds 2023 At1Jan Incom8 EXnditUrn Transfer• At 31 Dec Unrestrlcted funds Gen Fund Deslgnated Funds: The TCPA Legacy Reserve Fund Redecoration & Mdntsnance Fund 356.501 858,960 (784.061) (55,000) 376.400 87.070 87.070 45,033 (50.000) 55.000 Unrestricted funds 488,604 858,960 (834.061) 513.503 RMtrlcted fund• Projects and conferences 239.327 (239.327) 239.327 { 239.3271 Total funds 1098 287 1073 388 513 503 Page 25
TOWN AND cOuy PLANNING ASSOCIATION NOTES TO THE FINANCIAL STATEMEKrs FOR THE YEAR ENDED 31 DECEMBER 2023 Analysls of ¢harftabla funds (conllnued) Anolpls of charltable fund• 2022 At1Jan InGomo Ewndlture Transfers At 311)oc Unrestrict•d funds fund 30,972 900,566 (871,037) 296,000 356.501 Designated funds: Contingency Fund The TCPA Legacy R88erv8 Fund Redecoralion & Maintsnance Fund 290.000 (290.000) 87.070 87.070 73,033 (22.000) (6,000) 45.033 UnrestrlcW funds 481.075 900,566 (893,037) 488,604 Ro8trlctod funds Projects and conferences 202,475 (202,475) 202,475 { 202,475) Total funds 481,075 1,103,041 (1,095.512 488,604 Th8 Charlty wll alm to malntaln reseNes that provld8 b8twaen three and six months, coré runnlng costs, based on year on yaar 8xp8nditur8. The TCPA Lègacy R888rv8 Fund and the Redecoration and Maintenanr2 Fund are th8 only funds maintained within tho Association. The TCPA Legaw Re8erve Fund has been set up to invest legacies and other monies as agreed by the Board of Trustees. The Article5 of Alation provide that no wital should be withdrawn from thls fund unless approved by 75% of the votss at a General Me8tTrig. Income arising from these investrnents is used for the general purposes of the tharlty. Redecoration and Maintenance Fund - TCPA'S leasehold property in London requir95 intemal and extemal redecoration MnanCe on a Cycli basis. with large costs accruing at intervals of ftyjr or five years. The scheduled extemal wrkS were finally (x)mpleted in 2022. A tralth of £5.1KIO was made 8t ypar end to increase the nd to £50.033. in order to in(¥ease the fvnd and build towards th8 next round of external works. Projecis and Conferan (restricted fund)- fUJS include grants rocorrfed from Sport Ewland (£13,625). The Nationwlde Foundation {£129.680) and Trust for London {£96,022) to support acbvity in specifi¢ areas 11 Anal18 of nat a8ts botw••n fiind8 2023 Gonoral Do8lgnatsd Rostrlct•d Total funds Tangible trd assets Cash at bank and In hand 0th8r n8t uJrr8nt 8ssetsl(Ilabllltl8s) 16.180 427,414 (67.194) 16.180 578,875 { 81,552) 137.103 14,358 (14.358) 376.400 137.103 S13.13 Page 26
TOWN AND COUNTRY PLANNING ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Anatysls of net asset8 between funds (conllnued) Analysls of nat ass•ts bolwoon funds 2022 Gonornl DIgnated Restricted Tolal funds TarVJib fttad as8ets Cash at bank and In hand Other net current assetsl(liabaitles) 22,684 363.147 (29,330) 132.103 63.746 (63.746) 558.996 (93.076) 356,501 132.103 488,604 12 Op•rallng lease commttmonts The charity has future mhfmum lease payThents under non4ancellabl8 op8rating lease8 for th6 followlng pariods: 2023 2022 Land and buildings Not later than on8 year Later than one year and not later than fve year8 Later than fve years 17.200 117.81M) 17.2LKI 122.1(Kl 139.300 143.600 13 Related party transactlons During the year, sponsorship. membership and nferen attendanc8 Incc>me totalling £27.460 (2022: £28.017) was re(xived from busine55es connocted with the Trustees. Thwe was £20.11i0 {2022: £0) outstanding at ar end. 14 Ulumats Controlllng Party Th9 Company is cxjntrolled by the Trustees. with no ulilmate controlling party. Page 27