ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
TOWN AND COUNTRY PLANNING ASSOCIATION A Company Llmlted by Guarantee. Company Number 146309,. Chaty Number 214348 The TrusteeslDirectors present their report and the audited financial statements of th8 Town and Country Planning Association for the year ended 31 December 2024. This Directors, Report has adopled the provisions of the Charities Statement of Recommended Practice {SORP> 'Accounling and Reporting by Charities, in accordance wth the applicable Financial Reporting Standard FRS102. effectlve January 2019. Contents Page numbers Detalls of tho charity, its Trustees and advlsors From page 2 Dlrectors. report including.. 1. Priorities, activities and achievements 2. Govemsnee, structure, and memb8rship 11 3. Financial review of the 2024 accounts From page 17 Report of the Independent Audrtors to th• mombors of tho TCPA 18 Statement of financial activities 19 Balance sheet 20 Statement of cash flows 21-29 Notes to the financial statsments
TOWN AND COUNTRY PLANNING ASSOCIATION _ Annual report: year ended 31 December 2024 DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISORS The name of the charity is the Town and Country Plannlng Assoclation, but it is well known simply as the TCPA. Reglstered charity number 214348. registered in England and Wales Company Ilmited by guarantee number 146309, incorporated in England arxl Wales Règisteréd officé 17 Carlton House Terrace, London SW1 Y SAS The Association was founded in 1899. As a limited company. the Association is govemed by its Memorandum and Articles of Association, originally dating from 3 March 1917, but amended on many occasions subsequently. Pr•sldont: Rt. Hon. Nick Raynsford Truslee5: Stuart Andrews (elected July 2024 having previously been appointed) stephanie Bamford (stood down July 2024) Prof. Simin Davoudi Aamina Khan {elecle(l July 2024) Sandra Fryer Prof. Nick Gall&nt Aranvir Gawera Peter Geraghty Fiva Kapoor {Honorary Treasurer) Gifian Macinnes Andrew Pritchard (chair) Calriona Riddell {vice chair) Alice Sewell Diane Smith (also known as Diane Mitchell stood down July 2024) Robin Smith Chief Exèculivè and Company Secrètary.. Fiona Howie Accountants: Lindeyer Francis Ferguson Ltd 198 High Street Tonbridge Kent TN9 1BE Audltors.. MC Audil Limited Station House, North Street Havant P09 1QU Solicilors: Russell Cooke Solicitors 2 Putney Hill London SW15 6AB Bankers: CAF Bank Lld 25 Kings Hill Avenue Kings Hill Wesl Malling Kent ME19 4JQ Website address: www.tc
TOWN AND COUNTRY PLANNING ASSOCIATION- Annual repo. year ended 31 December 2024 DIRECTORS, REPORT 1. Priorltlès, actFvftl8s, and achievements 1.1 Strategic prioritlOS The Assoualion's fivevyear strategic plan sets out the strateglc dtrection for the organisation and covers the period to December 2025. The strategy highlights that our priorities draw on our heritage. The TCPA was founded by the originators of the Garden City movement. who sought to transform the way places are created for the common good. This approach enabled the practica1 achievement of beautifully designed and sustainable places for everyone, by reinvesting the wealth generated by development for the benefit of the whole community. Achieving social Justi was, and remains, the drtving ambition of the Garden City movement. The Garden City Principles are the practical articulation of this philosophy of place. Informed by the Garden Cty Princtples, the TCPA'S strategic priorities are to: Work to secur8 a good home for everyone in inclusive. resilient and prosperous communities. whlch support people to live healthier lives. Empower people to have real infiuence over decisions about their environments and to secure social justice within and beeen communities,. and Support new and transform existing places to be adaptable to current and future challenges including the climate crisis. Equ81ity, diversity, inclusion and equlty are ¢tICallY Important for the Association. To reflect this, in 2022 the Association published Equality, DiverJty. Inclusion and Equty Strategy." the TCPA'S strategy 2022-202&. The stralegy sets out how the organisation will work to improve equity and social justice in the built and natural environments and between and across communities, but also the ongoing work being undertaken to improve its internal process and pra0t1$ to diversfy its staff, govemance and membership. The Association also adopted a communications strategy in 2023 to gulde and support the delivery of its extemal and intemal priorities. 1.2 Publlc benofft The Trustees have complied vrith the duty in section 17 of the Charities Act 2011 to have due regard for publlc benefit guidance published by the Ch8rty Commission. The obje¢ts and priotities set out above work for the benefft 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 worf( is successful, therefore, it reaches far beyond our members and provides long temi benefits for entire communities. In light of the emphasis on tackling social justice the impaci of much of the Association's work seeks to benefft those with the least. The TCPA'S charitable objects are 'to promote and improve the art and science of town and country planning and to promot8, 8n¢ourage and assist the education of persons of any description in thé said art and science and In all other arts and sciences connected therewith.. As Set out in section 1.3, much of our work fo¢use6 on improving the structure, purpose, and us8 of th8 planning system through influencing at Communty, local and national levels. The elemenl of our charitsble objects that relates to education is met through a number of ways. including running a wide range of events focused on informing and educating attendees about how to create homes, places and communities 1 Wortjng to Secu homes, places and Gon)munths where pveryone can fhriw6.' The TCPA s sttsfe9yJanuary 2021- De6wber 2025. TCP& Jan. 2021. htl s".Illc a.01 ukl'4V -contenUu 2 Equalty, (versity, Inclu$lon and equtystratsgy.. TCPA$ stregy2022- 2026. TCPA. May 2022. h conlenuu oad&120221071EDIE-slralg dl s'.Iltc
TOWN AND COUNTRY PLANNING ASSOCIATION - Annual report: year ended 31 Dec8mb•r 2024 in which everyone Can thrive. Many of these evènts are free to attend but where fees are charged evenls are marketed at a signfficantly lower cost than comparable evenls offered by the 'for-profit' sector. Members of the Association receive discounted places at events. and memb8rship is avaable at a low cost to all who have sympathy with the TCPA'S obJectiV85. The joumal, Town and Country Planning, also relates to the educational elenI of the objects. The journal is included as part of the membership offer, but cuent editions are also available at modest cost to non-members. In 2020, an online archlve of the joumal was also launchéd, which made editions from 1904 to 2005 freely available. During 2024. the archive srte attracted 3.246 unique users (a substantial increase from 2.232 unique users in 20231, amounting to over 73,000 page Vi8W5 across rnore than 5,000 sessions. This is a substantial increase compared to 2023 when the archive received 44,500 page views across 3,445 sessions. It was helped at least in part through a number of blogs being published through the year that drew on infomiation from the archive, induding ones linked to the Association's 125th anniversary, and another ¢ontinuing to promote the Yorgotten women pioneers. of the Garden City movemenf. The archive continues to be made posslble by funding from the Lady Margaret Paterson Osbom Trust {LMPOT). 1.3 Actlvltles and achlevements 1.3.1 Cross ¢uttlng Infiuenclng work Mlevanl to all of our stratogk prioritie5 The expected General Election was held in earfy July 2024 and this had major implications for the Association's work. In addition to ongoing project and policy work, the first half of the year therefore saw much work to influence the pollcy commitments of all major political partlos. And Ihe second half of the year saw an emphasis on responding to the new govemmenl's early prlorltles. E8dy in the year. informed by discussions with pO¢Y Council in late 2023. the Association published a short manifesto which set out six specific actions a new Governm8nt should take during its firsl 100 days, including making urgent changes to planning policy, using secondary legislation to retum powers to local government and Creating a tsskforce to begin the process of producing a national spatial plan for England. Staff also had meetings with Labour Special Advisers, contlnued contact with the Shadow Housing and Planning Minister and met with senior civil servants. While the Association did not secure all the asks set out in its manifesto, the Labour Party made Immilmenls in Its manifesto to a new generation of New Towns and recognised the importance of reintroducing a stralagic planning frarnework. The Liberal Democrats also made welcome ommitments to creating 10 new Garden Citi8S. Also drawing on work started In 2023, in January Our Shared Future.. A TCPA Pthite Paper for Homes and Gommunities, was published . The report set out practical steps th8 govemment would need to take to unlock housing delivery. including the need for a national strategic approach and the transfomiational role of new setuements. Drawing on the lessons from the past, it set oul pro- condttions of success for any future programrne of new settlem8nts. Although published at Ihe slart of th8 year, this White Paper informed the Association's work to try and engage and influence the new government. Following th8 General Election a nurnber of announcements were made and consullations published. This included the launch of the Now Towns Taslrforce Isee section 1.3.2 below], and a consuliation on proposed reforms to tho National Plannlng Pollcy Framework INPPF) and other changes to the planning system. The Association submitted a response 8nd the govemment 3 See fryexamp htt .Ilww. .uklfrom&lhe-archive-the-lor hll s.IlwYM.Ic a.01 .uklfiom-Ihe-archive-125- ars-of-thfr-tc al 10Gdays lo mbuildBrilain.' Th• TCPA'S vision lorthe nexl govemmeftt. T¢PA. Jan. 2024. h da s.1rebUild4}nla1n- -t¢ as-yision-foi-Ihe-n8%1 oveinmenu 5 thrsh8r8dlulure.' a TCPA white p8perlorhomes aJ7d cornmunths. TCPA Jan. 2024. htt s'.IIMvw.I lenvu loads12024101fCPA-While-Pa ei-OUR-SHARED-FUTURE 160124. 6 ConsuM8tson reSPDn5B documents are avala0 al htt .uk1reswrn tten-woM8n- neof8*of-Ihe rden -movement1 and a.or .ukJr&sou 1100. a.or -wnsullalion-res nse-20241
TOVVN AND COUNTRY PLANNING ASSOCIATION- Annual roport: year ondod 31 D•comb•r 2024 published the outcome of the consultation. including an updated NPPF. in D8c8mber. While the updated Frdmework did not indude many of the changes the Association argued for, there were important additions to the text in relation to planning for climate change and health inequalities. New textthat amended the presumption in favourof sustainable development in relation to decision4aking and placing weight on th8 need for development to be in sustainable locations and be well4designed, that had been proposèd in thè consultation draft, was also retained. This was positive as it had been understood there was opposition to it. While this may not off-set the chall8nges posed by the higher housing targ8ts local planning authorities will have to adopL li is hopèd the text w511 carry weight in appeals. 1.3.2 Strategic priority Work to socure a good home for everyone in in¢lusive, resilient and prosperous eommunltlos, whlch support people to live healthler lives The Hoallhy Homes Campaign continues to be an organisational priorty and is funded by the Nationwide Foundation. To build on the momentum of the substantial amount of work undertaken in 2023 in relation to securing arnendments to the Levelling Up and Regeneration Act, a small dinner was held in January for parliamentarians and slakeholders to ty and secure their continued support for campaign in the run up to the General Election. The dinner was hosted by Lord Crisp, a crossbenth member of the Housè of Lords, and Saphié Ashtiany, who is chair of the Nationwide Foundation. During the year the Association launched a Healthy Homes Pledge, which asks individuals and organisations to commlt lo a number of things including ensuring the provision of high-quality homes and places that will protect and promote residents, physical, mental and social wellbeing. as well as to support planetary health . The pledge is supported by almost 50 organisations including the Royal Institute of British Architects, the Chartered Institule of Housing, Good Homes Aliance and Wates and a short animation was also dèveloped lo help promote the campaign. As part of the local element of the campaign. a guide for local govemmenl in England on adopting the Healthy Homes Principles was launched and promotional activities included a webinar and a session in the Innovalion Zone at the annual LGA conference. The Association was pl8ased to secure additional funding from the Nationwide Foundation. to support a strand of work on healthy new towns. Following the General Election the govemment moved quickly to set up an independent New Towns Taskforce. Following the announcement of the chair and vice chair of the Taskforce, Ihe Association published He81th, hope and prospenty.- vi&on for he8fthy new townsg. which set out the high-level preconditions necessary to create healthy new town. The document draws on the lessons from the past New Towns programmes but also highlSghts ¢urrent practice and urges the Taskforce to be ambitious in its vision for new plas. Drawing on Ihis dtKument, and our wider work to promote the lessons from the New Towns, staff had an initial me8ting with thé chair of the Taskforce. Sir Michael Lyons, in the summer and continued to engage with both the Taskforce commissioners and secretariat. This included submitting a high level document setting out inilial reflections on priorities, which was shared privately with civil servants and Sir Michael and focused on the themes of the important rose of Development Corporations, upfront investment from the govemment that will then be paid back over time, the n88d for an ambilious, holisli¢ vlsion that sets high standards upfront, and th6 need to seék to build public trust through a transparent process as well as govemance. Staff also continued to resF)ond to infomial requests from the New Towns Unit for support and are w01ng to deliver a study day to Bicester for the Taslrforco, focused again on healthy new communities, which will take place in early 2025. 7 See htt s.'IIMw.I .uWheallh -homes- led pl for more infc4Tnakn'on and to watrh animation Securin9 healthyhomesalthe lo¢allevel.' a guide forloc8lgovemml in 918ndon adopting the HealthyHomes Pitnciples. TCPA, June 2024. htl s.'I,IiI".IC a.or .ukl .IlenVu 103ds120241061Health -Homes-lechnical- lemenlation. 9 Health, knpe andprosp8rity.' a W5 forhealthynewtowfts. TCPA, Aug. 2024. h en oad 0241 'H&allh-Ho 4nd-Pro -20.0824. dl df
TOWN AND COUNTRY PLANNING ASSOCIATION - Annual report: year ended 31 Decemb•r 2024 Since June 2023 the Association has been supporling the dèlivery of a National InstitLrte for Health and Care Research (NIHR) funded three-year project that is being led by UCL'S Bartlett School of Planning. The study Is Invèstlgating the potential health impacts of plannlng dèregulatlon with 10 a particular focus on pemiltted devèlopment . The Association's first output a5 part of the stLKIy was a t8chnical revièw of national policy. guidance, building and houslng regulations in England. Thl¢h considèred how they relate to the quality of housing croated through pemirtted development and th8 potential health effe¢ts11 11 revealed Ihe immense complexity of the way that building regulations apply to different lypes of pemiitted development and highly conceming gaps in the regulatory system. Six roundtables wer8 also held with local aulhorities and a small survey was undertaken. which revealed how the usa of pennitted developm8nt to create homes varies Considerably around the country. Our work funded by Sport England, focused on championing design to enable physlcal activity, continues. In 2024 il included holding webinars on healthy ageing. which featured Prof Chris Whity, the Chief Medical Officer, and child-friendly places with the Scottish based Community Interest Company. A Place in Childhood. In addition. a number ofworkshops were held with local authorities induding Colch8Stèr Cty Council and Tendring District Council. Rotherham Metropolitan Borough Council. Surrey County Council and Wolverhampton City Council. The Association also launched Planning k¥r healthy pleces." a practical guide for local èuthonties on embedding health in Local 12 Plans co-produced with the TRUUD (Tackling the Root causes Upstroam of Unhealthy Urban Development) research project and seven local authorities. The launch webinar was attended by around 300 people. One of the attendees stated in their feedback: For me, this is now going to be the gov(0 guid8 forp8opI8 n8W to the portfolio. It could form the basis of dk8Gu&8ion th planning and could give public heatth profe8wonals the courage to have these conversation8.' A particular focus in 2024 has been on childr6n, young people and the buitt environment. Following submitting written 8vidence to the Levelling Up, Housing and Communities Select Committee's inquiry on this topic in late 2023, staff gave oral evidence in early 2024. Due to the General Election the Committee did not conclude its inquiry bul the evidence submittèd by around 100 or9anisatlons was used by the Association to infom a report. Rai&ng the heafthiest ggneration in history.. ¥vhy it matters where children and young people Iivg which was launched at a Parliamentary event in December. The Association also held a conference focused on Dev81oping w811- crgating places 14 8nd spaces Whe children and young people thrive in Bimiingham in the summer and staff provided evidence to Raising the Nation Play Commlssion looking at how lo encourage and support hildren to play more. As part of the long-torm $t•wardship toolkit, the Association continues to add and promote th6 resources. This included the publication of a new briefing note, Gov8manc8 for long-term 15 stewardship . The not8 draws on a number of Case studies and was developed with support from both Pinsenl Masons and LMPOT. Guidance was also published drawing on the experience of existing places that are working to retrofit long term stewardship 16 10 An overyiewof the tull prciecican be found at h menl.housin 11 P8nnill•d d8velopmeFrt, houwng &ndhesfth.' areeOIaOn&1p01cYalldregU1ations. TCPA and UCL, Feb. 2Q24. Iited.d8ve erbt-housi -hèa1th4-r8VièW41f-nal1)nal lic -an ation 12 Plarjning forheallhyp18ces.' 8precticalguide forloc81 athlJor¢&es on embeddingheatth in localplans andplanningwlici8s In Enwand. Bird, EL and Hyde. G el al., Sep. 2024. htt s.'Ilwww.Ic a.or .uWresource annin -forthea th - I3$-8 uide-on. embeddin -ine landl 13 Ra9th& healtthesl genfrrofron in history.. whyitnpatters children andyoun9peoplo Iwe. TCPA, Dec. 2024. htt s..IIM.tC a.or .ukliv -contenUu logds120241111Raisin eneralion-inthislo .A¢¢essible-veision. 14 Recordings from the conference are available al htt uklcollects-onldevelo -well-conleren f5 Govemanc&lotlong4emi sl8wardship.' a TCPA $18W8rdship tIk11 brfefing note. TCPA, Jun. 2024. h CDnlenVu loads12024106 PA- waidshi -8rYef -Nole Governan 24.06.10. dl 18 From pilchwoth to trapeslry.. ovgrGoming barrws topJanningforlong4ernp slewgftthip in e$ting¢0mmunrtie8. TCPA, Jan. 2024. iesourceslfiom- 8lchwork40-13 est -overcomi aryN9rs-lo- -for-bn -lerrn-slewardshi ttl lanni search vlu .ukl Gvmmunibe51
TOWN AND COUNTRY PLANNING ASSOCIATION - Annual report: year ondod 31 D8¢ernr 2024 Whil8 the new government launched th8 New Towns Taskforce, the Association continued to work with local aulhorities that are already progrosslng new communities to try and embed the Garden City Prlnciples within them. This included regular webinars, supporting the New Communitiés Group. and running a study tour to Cornwall. The study tour, which was supported by LMPOT. Cornwall Council and Hyas, was held in mid-July and enabled delegates to visit and leam from three large scale new developments in the county - West Carclaze, Nansledan and Langarth Garden Village. Speaking at the study tour, a senior member of staff at Comwall Council said the following about the importance of the Association's work: The work of the TCPA Is what inspir8d colleagues and I to take a much more aMbtius appro8oh to creahng high qualty, thriwng néw communities. Having been on TCPA study tours and as part of the New Gommunities Group, I concluded that there has to be a better approach than the planning by 8ppeal we were s8eing. l. of course, haveny Ilone it alon81 But this ambition is now reflected in the approach being taken at Langarth Garden Willage, where the coun.1 h8s acquired land. undertaken the masteolan and Is now dirncty delivering infrastructure and new homes.. 1.3.3 Strateg1¢ prlorlty - Empowor p8opl• to have real influence over decisions about thelr envlronments and to secure social ju$tl¢e wllhln and between communltles Our strategy sets out our desire to undertake more work directly with communities and community groups to tter empower them to takè action and secure change. This includes ourongoing work with Planning Ald for London (PAL), which is London's free planning advi line for the public. This work 15 funded by Trust for London. 17 Activities in 2024 Included the launch of the Communty-18d green space toolkit in partnership with Ramboll. PAL also worked with Doodles Enfield to hold three workshops in Edmonton. The workshop$ each tsrgeted different audiences {young people, families and older pgople) and were an opportunity to engage with residents liwng in one of thè mctst deprived parts of Enfield. Over 50 P60ple att8nd8d across the three evénts. A further evènt was held in Harrow and was undertaken yth an arts engagement agency called We The Seeds 18 . The agency developed an experience Galled 'Art-Opoly', which drew inspiration from the classic board garne and saw a giant board being s8t up in the lown centre that encouraged participants to 'reimagine' Haow. Residents rolled the dice, movad around the board and then d8pending on which space they landed on were asked questions relatin9 to specific elements of the local built environment including 'travel'. 'th8 park. and home,. PAL collected vlews and infomation from over 85 people who played the garne and more than 100 people eAme to talk to thos8 involved in the stand and game. The event was held in Hamw as the borough is in the process of developing a new local plan. In addition to outreach events. PAL is very conscious of th8 n88d lo make its resources more accessible to diverse wrnmunities within London. A number of tts free planning guides were, therefore, published in a range of languages. including Bengali. Gujarati, Polish and Turkish The Association also continues to support work led by Participation and the Practice of Rights {PPR), and involving the human rights coalition Take Back the City, to try and secure community-lod. affordable houslng In Belfast. In January. staff wera involved in meetings in Belfast and In September an event was hèld to showcase the work and seek support for the housing proiert. This 17 Community4edgreen space éoollot inf0mttOn commun0$ andttknwdualson howto plan and1g grnen, St18nable end br8nlspa¢es forall to enioy. Pknning 'd lor London and Rambdl, Jan. 2024. h nd annl libra uid anni -a-Gornmun 18 Some photos from the event are 8vaiLgtle al h worksho carn Lgnni .ahl.for-london 19 See lorexampb h sjl lanni aid'.orlondon.o .co.uklcase-siudYdsheslde ublrrart- utlwhal-is- lannin
TOWN AND COUNTRY PLANNING ASSOCIATION- Annual report: year ended 31 December 2024 included pr8sentations about the dev8lopm8nt of a community-led masterplan for the redevelopment of the Mackie's sit8 that has had input from homeless people and asylum se&kers in need of affordable housing. Additionally, the Association supported a communty group In Lowestoft Ihat is grappling with how the planning system can help provide a basis for community led climate resilience projects. The community faces unpr8¢edent8d risks from flooding along with signtficant social exclusion and housing préssures. The work supported the community to participate more effectively in neighbourhood and local plans and to lobby padiamentarians and ministers on Ihe neod for changes to the metiics for how flood defence investment is allocated. The year also saw work undertaken on a 0-year project, drawing on the Tomorrow 125 proj8Ct and showcasing ¢ommunlty lod. practical action. The project. which was funded by the Lady Margaret Paterson Osborn Trust. identified a small number of key projects, which reflecl the Garden Cty Principles and illustrate themes of fair economy. democracy and sustainability. The community projects includé TimeBank Hull, Transition To%*vn Totnes, Civic Square in Birmingham. Brighton Energy Coop, South Bank Community Land Trust in Yorkshire and Incredible Edible Leeds and by showcasing these projects through a short publication, Practical Hope - inspiration for Gommunlty 8clion. and the website they will hopefully Inspire and support other ¢ornmunltles wanting to takè actlon. The resources were shared and promoted through an in-person 'harvesl supper,, which was co-produced with Incredible Edible Leeds. and a webinar. 1.3.4 Support new and transforni existlng plaS to bo adaptable to current and fulure challenges including the cllmate crfsls During 2024 work on plannlng for flood rlsk and climate change continued to be a priorlty. including providing advi and guidance to Ic1 authorities. Much of this work was funded by the Environmènt Agency and included the development and launch of a suite of online e-learning resources. Initial feedback on the e-learning resou5 has b68n encouraging, with those who have completed the courses rating the helpfulness and level of delail of the courses highly. The main challenge, and a focus forthe communicalions around the e4eaming courses. is encouraging people to complete the courses once Ihey have registered. Related to flood risk. staff also worked with FloodRe to p(Jblish Delwering flood resilience thmugh the planning system in Englan&1 In the autumn. The report draws on a literature r8view, in-depth case studies and stskehokler interviews and concludes that the English planning system is leaving new housing development vulnerable lo flood risk. The findings of the report informed the development of parts of our response to the govemmgnt's consultation on proposed planning reforms, which asked specifically about what more needs to be done to manage flood rfsk through tho planning syst8m. During the year. the Association has also been invofved in campalgning for changes to policy to better enable the bulldlng of nèt zero homes. ThSs included responding lo a Written Ministerial stalement (WMS) that was published in December 2023. which makes work on planning for climate change more challengin3 This newWMS states that the 'government does not expect plan-mak8rs to set local energy efficiency standards for buildings that go beyond current or plannèd buildirvjs regulations,. The WMS sets out two tests for plan policies to go beyond national standards, including 8 preference for the use of Target Emissions Rate metrics. This is a barrier for other local authortlies wanting to follow the example Set by local aulhorilies such as Cornwall by requiring net zero slandards through the use of metrics that drive onergy efficient buildings. A judicial review against 20 For trMJth the case stud$ and wblicatiw 8$6 hll s,liMtrw,Ic .or .ukJ¢ollectiotKI racticakho e-iTrs Iration.for.commun -aclionl 21 Detswwing fio0dresdlQ$ Ihrough Iheplannlng sysl&mln England.. understanding th& opportunrties, Ghallenps andbarri8rs a f$ on lhepost-wns8nlplanningproGess. TCPA, Sep. 2024. htt s'.1 www.lc .uklw -conlenVu loads120241 Deliveri -Flaod-Resilience-Re ort-se 1-2024. 12 Fora mre detaId explènalion see h s'.Il¥wM.tc zerol .uklr6sources 23-wms-and-10¢81- lan- -for-net-
TOWN AND COUNTRY PLANNING ASSOCIATION- Annual roport: year ended 31 December 2024 this WMS was pursued by Rights Community Action. The TCPA was not a formal part of the case bul submitted an expert witnéss case. Sadty, the judicial rewew was not successful. To encourage the govemment to furthèr amend the WMS. the Association coordinated a joint letter to the Socrelary of State23 highlighting how the WMS will stffle work being done by Local Planning Authorities that have invested significant tim8 and money into developing effective en8rgy perfomiance standards. The lotter was signed by over 50 authorities and 12 other organisations. To seek to influence the new government and conlinue to apply pressure on decision makers, 8 well- attended parliamentary event was h81d in November. The Association continues to host the Green InfrastruGtur• Partnorshlp (a nerk of over 2,000 people and organisations that support the creation, 8nhancement, prolection and promotion of green infrastructure in the UK} and pursue opportunities to undertake further work in relation to securing more hIghUality green Infrastructure. Thanks to funding from the Wates Family Enterprise Trust (WFET), under its strand of work focused on nature•based neighbourhoods, a 'policy sprint, was held in the autumn, focused on Ihinking about a new era of urban green space pollcy making. Th& discussion brought together polioy makers and wider stakeholders to consider what is needed In terms of government policy and oth8r18vers. It is hoped that this thought-provoking discussion will inform further work in 2025. Separate to work focu58d on a new generation of now towns. following the election worf( was undertaken to reeslablish the All Party Parfiamentary Group (APPG) on New Towns. This included developing relationships with a number of new Members of Parliament, securing a new chair and at least 20 members. The Group successfully held its inaugural meeting in November, which paved the way for activities In 2025. 1.3.$ Furthering our rèach and voice The Associalion was founded on 10 June 1899 as the Garden Cities Association and so celebrated it$ 125th anniversary during 2024. This was acknowledged and celebrat8d throughout the year including through a reception hosled byAECOM in June, the use ofa specrfic logo and in the joumal. It was also aCknoedged at rnany ofthe events held as part of our well-attended programme of both in-person and online events. Ovar 4,000 people engaged th 58 workshops, woblnar and conferoncos. Compared to 2023. this means we engaged slighuy less people (4.700 in 2023) over higher number of events (2023 - 49 events). This is al least in part due to us supportin9 a number of smaller events as part of the Planning for London work. The TCPA staff team also att8nded and spoke at a wide range of conferences and events organised by other organisations including, for example, the Local Gov8rnm8nt Assoclation annual conference, Housing 2024. and the World Garden Cities Conference in Amsterdam. A benefrt of membership of the TCPA is our journal. Town & County Planning. Highlights of 2024 Included special editions on health and the New Towns {Mar¢hlApril edilionl, to mark 125 years of the TCPA (MaylJune edition) and in memory of Colin Ward and his important work on planning for children {JulylAugust edition). Throughout the year the joumal featured stirnulating contributions from writers drawn from across th8 public, private, academic and voluntary sectors. The TCPA is grateful lo all those who contributed lo the journal during the year. As a campaigning charity the Association also seeks to raise the profile of its campaigns Ihrough traditional and social media. During the year coverage of the TCPA was secured in national media induding The Guardian, i news, The Times, The Observer and BBC News (online). The Association was also featured widely across trade press including The Planner, Planning Resource, The Déveloper, Architects Journal and Local Govemmenl Chronicle. The coverage was relatively wide ranging in its frjcus with topics including healthy place making and the New Towns being featured. l0ads120241021Joint.Letter.l(S0&l&oWMINAL weV
TOWN AND COUNTRY PLANNING ASSOCIATION - Annual roport: yoar ondod 31 December 2024 The TCPA'S audience on social m8dia continued lo grow this year, including on Linkedln where our followers increased from 8,555 to 11,347 (an increase of 33°Al. The subscribers to the monlhly bulletin also increased from 5.279 contacts to 5.776 {an increase of 9Q/& which similar to the 8Yo increase in 2023). The Association decided to d8-prioritise its use of X {fomierfy Twitter), but created a BIu8sky account late in the year and will work to build the organisation's following and audience on that platform during 2025. 1.4 Plans for 2025 The TCPA'S Business Plan for 2025 was developed in the context of our existing fwe-year strategy, informed by discussions with both staff and Trustees in September and agreed by the Board in November 2024. The Business Plan describes the objectives of Ihe Association, the contexl in which It is operating and sets out the priorities for the 2025 to continue our work towards achieving our strategic priorities (see se10n 1.1 above>. Some of the work identified for 2025 is projects and programmes that continue from 2024. The Association will also actively seek new funding and projects, with an emph8sis on aiming to S8cure more multi-year, substantial projects. Work being undertaken by the new govemment to reform the planning system in England, including through pollcy and prlmary leglslatlon, and Ihe work of the New Towns Taskforce, will also b8 a focus for the Association. In addition to our Ouard facing priorities, our strategy also identffies a number of internal 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 conlinued through 2023 and 2024. Sadly, due to challenges around engaging with the landlord, the Crown Estate, these di5CU5sions continue bul it is hopèd that a conclusion may be reached in 2025. The Business Plan also refiecls other inward facing priorities such as work to grow and diversify our membership. an emphasis on equality. diversity, inclusion and equity. and the need to improve our ability to demonstrate the irnpact of our work. 2. Govornan¢o, structuro and momberghlp Trustees The Board of Trustees has overall responsibility for ensuring that the management, policies and strategles are in place to achieve the objectives of the Association. This involves formal approval of key financial decisions such as the annual budget and business plan. The Board has delegated certain functions to the Chief Executive, including personnel management and the day-to-day running of the Association. The Board has six meetings a year to cary out its responsibilities and tske into Consideration advice from the non-executive Policy Council. The Board also has an annual strategy meeting whe Trustees discuss and agree key strategic priorities, which inform the business plan for the year ahead. During 2024, three of the meetings were held virtually and three. including the annual business planning discussions. were held in person. Post-COVID, Trustees agre8d to continue to hold some meetings virtually to make them more accessible for those not based close to London. Holding meetings virtualty is in line with paragraph 58 of our Memorandum and Articles of Assoclation, which ststes: Me&tings may be held in person, by telephone, or by suit8ble electmnic means aged by the Board in which all pathcipants may communicate with all otherpartiupants. The Board of Trustees elècts the Chair and any Vice Chairs of tha Association from amongst the Board. Ther8 (xn be up to frfte@n Trustees, who are also the directors of the company. Twelve Trustees are elected by members of the Association at the AGM lo serve for a period of three years. In the event
TOWN AND COUNTRY PLANNING ASSOCIATION _ Annual report: year endod 31 Decernber 2024 of a contested election. a secret ballot is held. Three Truslees (inctudlng the Honorary Treasurer) are appointed by the Board frjr periods of usually up to three years. Presldent and Vlce Presidents Pmsident: The Rt Hon. Nick Raynsford Vi¢e Presidents.. Gideon Amos OBE Michael Ash CBE Graeme Bell OBE Lord Richard Best John Blake (stood down July 2024) Rt Hon David Blunk8tt Sir Kenneth Collins Rt Hon. the Lord Deben John Deegan Tony Fyson MBE Nicky Gavron (sadly deceased Aug. 2024} Prof. Vincent Goodstadt Professor Sir Malcolm Grant CBE Ray Green (sadly deceased Feb. 2024} Baroness Sally Hamwee Kate Henderson Peter Hetherington Rt Hon. Keith Hill Rt Rev. James Jones KBE Jiggy Lloyd David Lock CBE Mary Parsons Prof. Peter Roberts OBE Lee Shostsk Diane Smith (also known as Diane 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 yèar al the Annual Gènèral Mèeling. Policy Council Samer Bagaeen18lected July 2024) Trevor Cherrett Jack Dangerfield (stood down July 2024} Barry Davies (stood down Juty 2024) Jim Davies Peter Ellis (stood down July 2024) David Griggs (elected July 20241 Catherine Hammond Hollie Heavens Jeni Jackson Brian Q Love Sue Morgan (elected July 2024) Danniella Persaud (elected July 2024) Peter Richmond Gwyn Roberts Karl Roberts Shelly Rous8 Lee Shostak1818Cted July 2024) Penelope Tollitt Andy von Bradsky (elected July 2024) Richard Wood Lee Wratten (elected July 2024) The Policy Council is an advisory body to the Board. Council m8mb8rs ar8 directly 818Ct8d by Ihe membership (all Trustees and the President are ex-officio members of the Policy Council). stafflng and management Day-t¢aY operational management of the TCPA is delegated to the Chief Executive who reports regularly to the chair and to the other Truste8s. Th8 Chief Ex8cuIiv8 and staff team work to deliver the priorities set out in th6 annual business plan, which in turn delwers the organisations strategic objectives. Trustees review performance bi-monthly. against the annual budget and the business plan. ChiefExecutive.' Fiona Howie Dlr8Ctor of Policy Hugh Ellis Director of Healthier PlaG&-making and Julia Thrift Opar8fyons Director of communities and Project Delivery (FJ Osbom Fellow) Katy Lock {on maternity leave from July 2024} 10
TOWN AND COUNTRY PLANNING ASSOCIATION - Annual rèport". year ended 31 December 2024 Senior Projects and Policy Manager Celia Davis (from July 2024- previously Projects and Policy Managar) Projects and Policy Manager Alex House Proj8ds and Policy Manager Rosalie Callway Projects and Policy Manager Denean Rowe Projects and Policy Manager Gemma Hyde Projects and PolKy Manager (matemty Rowan Gilberl {from July 2024) cover) Communications Officer Finance and MeMbehIp Officer Policy Officer- Healthier PlaGes Projecl and PoliGyAssistant Osbom Research Assistsnt Events and Projects Assistant Events and Projects Assistant Sian Williams David White Sally Roscoe Hartwood Clémence Dye {from February 20241 Charlotte Llewellyn Abigail Grove-while (left September 2024) Jeanette Aves (from October 20241 Mèmbership During 2024 the TCPA'S individual membership remained at a consistent level with 920 members compared lo 925 at the end of 2023. Organisational members decreased slightly from 117 at the end of 2023 to 110 at the end of 2024. This included a continued reduction of local authority rnembers from 68 to 62 (a loss of six members bul this was as high as 81 al the end of 2022). This is perhaps understandable in light of the resource constraints being faced by local authorities but is disappointing for the Assc¢iation. The TCPA thanks all individual and organisational members. Trkno are from a wide variety of backgrounds and across all sectors, for their support for our work on our shared objectives. During 2024, 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 docurnents, as well as a programme of conferences and events. Voluntsers and Interns In 2024, the Association received support on a voluntary basls from Trustees. Vice-PresidentS and Pollcy Council members in undertaking its charitable activities. In particular, the Ass¢xiation would like to thank the Truslees and Policy Council who contributed tim8 and 8XP8rtise to research, projects and policy work and help deliver 8lements of our events programme. 3. Flnancial rèview of the 2024 accounts The financial outcome for the year was significantly influenced by the notification of an incredibly generous bequast from tho ostate of Lady Magdalena (Magda) Hall. The Association is most grateful for this generous gift, which is expected to be received in early 2025. This bequest offset what would have OtheISe been a slightly challenging year financially for the Association. Due to the uncertainty caused by the G8neral Election. and an additional service charge payment that had to be made to the landlord but was beyond the organisation's control. staff were unable to secure the additional project funding and sponsorship needed to enable a breakeven without the legacy income. Total incoming resources amounted to £2.229.04012023: £1.098.287) and lolal resources 8XP8nded were £1.132,782 (2023.. £1.073,388>, so that there was a surplus of £1,096,258 (2023 surplus of £24,899).
TOWN AND COUNTRY PLANNING ASSOCIATION_ Annual report: year ended 31 Docember 2024 Reserves poll¢y and rlsks The Board of Trustees agreed the Association's current reserves policy in May 2022. The policy was informed by Charity Commission guidance about reserves bLrt also Ihe requirements of our Memorandum and Articles of Association. It states.. The TCPA'spolicy on resewes recognises the uncertaintyof a proporbon ofthe Assouation s income and its relatively set and prgdictable operating costs. To support the charitys resilience, therefore, tha Association should mainlain r&serves th8tprovide between three to six months, core mnning costs of the charity based on y8ar-on-year expenditurè. The policy also r&cognises th& need to establish and maintain two sp@cific deSnated fvnds to support the medium to long tem7 operation of th8 charity. The first is lo maintain the TCPA Legacy ReseNe Fund, as required in theArticl8s 0fAssociatn, such that the Inte$t earned by the fvnd shall b8 disbursed primanly to further the object of the TCPA as agreed by the Board. The capitsl sum within this fund shall be maintained for the long-term security of the Association and only b6 rele88ed through tha agreement of a General Meeting. Th8 second is to set aside a Redecoration and Maintenanc8 Fund suffiuent to mèét cyclical requirements for intemal and extemal redecorat, basgd on historical spend and the requir8menf8 of our lease. The Board of Trustees has reviewed the risks to which the Association is exposed through regular consideration of the risk management register. During 2024 the main risk is financial, and the reserves policy s81 out above has been adopted in order to mitigate this. The Trustees also recognise the risk relating to our prernises and the need to etih8r invest in improving the office environment or seek to relocate to a new. more modem space. Work began to addre53 this risk in 2022 and continued during 2023 and 2024. It is hoped that a decision will be able to be taken in 2025. Audltor MC Audlt Limited were appointed as auditor to the company and in accordance with section 485 of the Companies Act 2006, 2 resolution proposing that Ihey be re-appointed will be put at the Annual General Meeting. Statement of TrustoelDlroclor responslbllltles The Trustees {who are also the Dir8clors for the purpose of rnpanY law} are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations. Company law requires the Trustees to prepare financial ststements for each financial year. Under that law the Trustees must prepare the financial stalemenls in accordance with United Kingdom Generally Accepled Accounting Pra¢tice (United Kingdom Accounting Sland8rds and applicable lawl. Under company law the Trustees must not approv8 the financial statements unless they are salisfied that they give a true and fair view of the state of affairs of the charilable company and of the incorning resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing thes6 financial statements, the Trustees ar8 requir8d to-. al select suitable accounling pollcies and then apply thern conslstent]y', b} observe the melhods and principles in the Charities SORP., c) make judgments and accounting estimates that are rèasonable and prudent., d) state whether applicable UK Accounting Standards have been followed. subject lo any malerial departures disclosed and explained in th8 finan¢ial statements. and el prepare the flnancial statements on the going concem basis unless it 1$ inappropriate to presum8 that the charitable company will continue to operate. 12
TOWN AND COUNTRY PLANNING ASSOCIATION _ Annual roport: yoar •nded 31 D8¢•mb8r 2024 The Trust88s are responsible for keeping adequate accounting records that are sufficient to show and explain thé charitable cOMpanS transactions and disolose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial ststements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the pVentIon and detection of fraud and other irregulartties. The Trustees are responsible for the maintenance and integrity of the corporate and financial information includ8d on Ihe charilable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial ststements may differ from legislation in other jurisdictions. Th8 Trustees confimi that. so far a5 they are aware, there is no relevant audit information (as defined by section 418(31 of the Companies Aot 2006) of which the charitable company's auditors are unaware. They have taken all the steps that they ought to have taken as TfUSt8es in order to make thems8lves aware of any relevant audit information and to establish that the tharitable company's auditors are awarè of that informatlon. Statement of di$¢losurn to Auditors So far as the Dlredors are aware, there is no relevant audit information which has not been disclosed to the company's auditors. They have taken all the steps thal they ought to have taken as Directors in order to make themselves aware of any matter5 which would be relevant for audit purposes, and to ensure that such infomiation has been comrnunicated to the company's auditors. By Order of the Board of Trustees Andrew Prltchard Chair 14 May 2025 13
TOWN AND COUNTRY PLANNING ASSOCIATION - Annual roport: year ended 31 December 2024 REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF TOWN AND COUNTRY PLANNING ASSOCIATION Opinion We have audited the financial ststements of Town and County Planning Association (the 'charitable compan1} for the year ended 31 December 2024 which comprise the Statement of Financial Activities, Balance Sheet, the Cash Flow Stalement and notes to the financial statements, including a summary of significant accountlng policles. The financial reporting framework that has been applied in their preparation is applicable law and Untted Kingdom Acwunling Standards (United Kingdom Generally Accepted Accounling Practice). In our opinion. the financial statements: give a true and fair view of the state of the (*aritable MpanY'S affairs as at 31 December 2024 and of Its incoming resources and application of resources, including its income and expendrture, for the year then ended- havo been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice., and have been prepared in accordancè with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with Intérnational Standards on Auditing (UK) IISAS {UK)I and applicable law. Our responsibilities under those stsndards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial stalements in the UK, including the FRC'S Ethical Standar(I, and we have fvlfilled our other ethical responsibilities in accordanc6 with these requirements. We believe that the audit eVIden we have obtained is sufficient and appropriate to provide a basis for our opinion. Concluslons relatlng to going concern In audiling ihe financial slalements, we have cx)nduded that the Trustees, use of the going concem basis of accounting in the proparation of the financial statements is appropriate. Based on the work we have perforrlled, we have not identffied any material uncertainties relating to events or conditions that, individually or collectively, may cast signrficant doubt on the entivs ability to continue as a going concern ft>r a period of at least e1ve months from when the financial statements are authorised for issue. Our responsibililies and the responsibilities of the Trustees with respect to going concern are described in the r818vant sections of this reporL Other Infonnatlon The Trustees are responsible for the other information. The other information comprises Ihe information included in the annual report other than the financial statements and our auditorfs report thereon. Our opinion on the financial ststements does not cover the other information and, eXpt to the extent otherwise explicitly stated in our report, we do not express any fomi of assurance conclusion thereon. 14
TOWN AND COUNTRY PLANNING ASSOCIATION-Annual report: year ended 31 DeceMr 2024 REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF TOWN AND COUNTRY PLANNING ASSOCIATION 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 information is materially inconsistent with the financial slatements, or our knowledge obtained in the audit or otherwise appears to be malerially misstated. If we identify such material inconsistencies or appar8nt material misstalemgnts, we are required to determine whether this gives rtse to a mal8rial misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is 8 material misstatement of this other infomiation, we are required to report that fact. We have nothing to report in this regard. Oplnlons on other mattors preScrId by tho Companles Act 2006 In our opinion. based on the work undertaken in the course of the audit= the infomiation given in the Report of the Trustees, for the financial year for which the financial statements are prepared is consistent with the financial ststements., and the Report of the Trustees has been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exceptlon 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 misststements in th8 Report of th8 Trustees,. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you rf, in our opinion: adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not vlsited by us- or the financi81 statements are not in agreement with the accounting records and relums- or certain disclosures of Trustees. remuneration specified by law are not rnade.. or we have not received all the information and explanations we require for our audit., or the trustees, were nol entitled to take advantsge of th8 small companies. 8xemplions from the requirement lo prepare a Slratsgic Report or in preparing thè Report of the Trustees. Responsibilities of Trustees As explained more fully in th8 Statement of Trustees, Responsibilities, 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 slal&ments and for being satisfied thal they give a true and fair view. and for such internal control as the trustees detem)ine is necessary to enable the preparation of financlal statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for ass&ssing the charitable companvs ability to continue as a going concem, disclosing, as applicable, rnatters related to going concem and using ihe going concern basis of accounting unless the trustees either intend to liquidatè the charitable company or to ceas6 operations, or have no realistic aliemative but to do 15
TOWN AND COUNTRY PLANNING ASSOCIATION - Annual roport: year ondgd 31 Deeernber 2024 REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF TOWN AND COUNTRY PLANNING ASSOCIATION Our re$ponslbilities for the audlt of the financial ststements Our objectives are to obtain reasonable assurance about whèlher the financial statements as a whole are free from material misstatement, whether due to fraud or eOr. and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high 16vel of assurance bul is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or eTror and are considered material rf, Individually or in the aggregate, they could r8asonably be expected to influence the economiG decisions of users tsken on the basis of theso financial statements. The extent to which our procedures are capable of detecting IegUlaTItie5, including fraud is detailed below: From discussion with management and those charged with governan¢8 infomiation about the entity is documented to assess the activity within the organisation. We discuss managements assessment of risk in rasp8cl of irregularities, fraud and going concem. Based on these discussions and our own assessments we determined that the key risk areas were income re(x)gnition in respect of cut off Issues and management overrid8 concLrning the stze of the organisation. We set financial slatement materiality level based on the level of income. As a not-for-profrt organisation raising income is its primary focus which is why Income was used to determine the level of materiality. Our overall assessment of risk was used to determine perfomance materiality at an appropriate level. Substsntive audit tests were designed after assessing and perfomiing walkthrough lests. The walldhrough testing confirmed documented systems which have been designed to act as a preventative measure against fraud and error which appear to be operating as documented. Subslantive testing tested a sample of the population, representative of the populatn, to identrfy em)rs. The testing did not identify any material misstatements in areas tested. Audil substantive tests concluded no material errors over the key risk areas of income recognition and managemenl override. The audit considers the organisation is not exposed to material risk of error as a result of assessing laws and regulations that are appropriat8 to the organisation. Management assessecl there is no going concem risk. The audrl und8rtook a review of budgets, management accounts and the review of board minutes and cayne to the same conclusion as management. A further descriptlon of our responsibilities for lh8 audit of the financial statements is located on the Financial R8POrting Council's website al www.frc ibilitie This descri tion fornis part of our Report of the Independent Auditors. 16
TOWN AND COUNTRY PLANNING ASSOCIATION - Annual report: year ended 31 December 2024 REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF TOWN AND COUNTRY PLANNING ASSOCIATION Use of our report This report is made solely to the charitable company's members. as a body, in accordance wlth Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might stale to the charitable companWs members those matters we are required to state to them In an auditors, report and for no other purpose. To the fullest extent permittèd by law, we do rt accept or assume responsibility to anyone other than the charitable company and the chartlable companys members as a body, for our audit work, for this report, or for the opinions we have fomed Stuart Mackie (Senior Statutory Auditor) for and on behalf of MC Audit Limited Chartered Accountants Statutory Auditors Station House North Street Havant Hampshire P09 1QU Date.. 17
TOWN AND COUNTRY PLANNING ASSOCIATION STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE Accou FOR THE YEAR ENDED 31 DECEMBER 2024 Unrestrl¢ted Rgstrf¢t•d funds fvnds Total funds Total funds 2024 2024 2024 2023 Income from: D¢natlons and kg888 Charltablè a¢bvitt8S Olher trading ac11v•s.. Room hir8 Inveslm8nts.' Bank intèrèst received 1.125.326 705.287 1,125.328 1,090,351 319 1.088.739 385.064 4.900 3.884 8,463 8,463 5.345 Total 1.843.976 385.064 2,229,040 1,098,287 Expgndliure on: Raisin9 funds.. Public relations and media costs Charitabk activ[88 1.999 745,719 2,239 1,071,149 385.064 1,130,783 Total 747.718 385.064 1.132,782 1,073,388 Net Income and net mo¥•m•nt In funds 1.096.258 1,096,258 24,899 R•conclli2tion of lund$: Total funds brDught fOard 513.503 513,503 488,604 Totsl fund$ ¢arrl8d forward 1,609.761 1,609,761 513,503 18
TOYIN AND COUNTRY PLANNING AsSocTioN BAL4NCE SHEEr FOR THE YEAR ENDED 31 DECEMBER 2024 2024 2023 Not• Flxed asB8ts: Tangible assets 12,298 16.180 Curfgnt ¥58•ts'. Deblors Cash at bank and in hand 1.27B,608 685,926 221.007 578.875 1.964.534 799,882 Llabllftle$: Credilors falling duè within 1367,0711 1302,5591 Nèt eurrent #wts 1,597,4e3 497,323 Total nèt a$$•ts 1.609,761 513,503 The fund5 oftht chakfty: Unre51ricted fund5 10 1,609,761 513.503 1.609.761 513,503 Thè ffiThanG*al statements are prèpatsd in accordarK8 With th8 speci81 prowlslons appllc8ble to (x¥mpanles subject to the small companles regirrE. The finan¢1 statements were approved byth& Board of TfUSt8as on 14 May 2025 and 8Jn8d on It8 b&haW by Andrew Prttchard Chair Rlva Kapoor Treasurer Company number. 146300 Charlty Number 214348 19
TOWN AND COUNTRY PLANNING ASSOCIATION STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2024 2024 2023 Cash flows from operatlng actEvltles'. Net cash provid8d by l (used in) operating activities 99,578 16,344 Cash flows from investlng activitigs: Bank Interest received Purchase of tangible fixed assets 8.463 (990) 5,345 { 1.810) Net cash provided by l (used inl investing activities 7,473 3,535 Change in cash and cash equlvalents In the perfod 107,051 19,879 Cash and cash equivalents at the beginning of th8 period 578,875 558.996 Cash and cash equlvalents at the end of the perlod 685,926 578,875 Reconciliation of net Incomg to not rA$h flow from operating activiti0$ Net income for the reporting period As per the statemenf of finan1 aGliwtie$ Depreciation charge Interest recelved Increase in debtors {Incre8seydecrease in creditors 1,096,258 24,899 4.872 18,463) (1,057,601) 64.512 8,314 { 5.345) 42.824 { 54,348) Net cash provldgd by l (us8d in) operating actlvltles 99,578 16,344 20
TOWN AND COUNTRY PLANNING ASSOCIATION NOTES TO THE FINANCIAL sTATEmEs FOR THE YEAR ENDED 31 DECEMBER 2Q24 1 Accountlng poll¢i•s The prfn¢ipal &c¢ounling pole$ adopted, Judgements and key sources of esMmatk)n un¢ertalnty in th¢ preparati¢Jn of Ihe llnancial stat8ments are 88 follows.. al Basis of pr•paratlcn The finan(aal statements have been prepared in accordance with AcntIng and Reporting by Charitiès.. Statement of Recommended PractitÈ applltab tts Charitiès pTepairng their accounts in accordanc8 With the FInancl Reporting Slandard appli¢ablg in the UK and Republic of Ireknd IFRS 1021- Icharftles SORP IFRS 10211. the Finanual R•portlng Standard appll¢able In the UK and Rèpublic of Iraland IFRS 1021 and thè Cornpanies A¢t 2006. The Town and Counlry Planning A5s0aatn mo&ts the definIn of a bC b8n8fft entity under FRS 102. Assots and liabili$ are initl81ty recognised at historical o)st OT tranSactn value unless otheTh¥ise stated In thè rélèvant aecounUn9 polw notelsl. There are no material uncertainlies abt the charitys ability to continue. and so the goiThJ concèm 1¥ of accounting has been adopted. bl Income Income from donallons and grdnls lincludlng govemrn8nt grants) is recogni8ed when Ihe charity has.. •ntitlam•nt to the funds. afiy performance corKlitions attached to th8 funds have bggn ffl8t, it is probable that ble income will be rgceived and thg amowit can bg mg08urod r9abty. IncoTn& raceivad In advantr of tl)e tharfty meeb'ng the above criteria 15 dBferred. mbwshlp Income Is rotognlsèd In accordance with the mombership tertn. Whwe rnembetship PEriods span the balance shget date. income is defewrgd i)n a slraigttt line ba819. Conference incorne is recognised when the t>)nference takes plaee. Income from journ is recol$ed in accordance ¥th the subscriptlon term. Where gubscrfptlon tèrm$ spon tho balance sheet date, income ts deferred on a 5tralght Ilng ba51$. Inrn9 frorn publications is Tgcognised on the date the publication is dispatched. In¢offl8 from pfajects and o)n$ult8n¢y 15 rgwgni80d when the chariV8 obli9atics have been p&rfomtrd, or In cordance with agreed milestones. Income from legacies 1$ rewgnised when there has been a grant of probats. tho èxe(yJtors havè èstxblished that Iherè aro sufficient assèts in th* astate to pay tha logacy, and any cOndon$ attached to the bgacy are within the ¢horftYs ¢ontml or have been met. cl Exp8ndlture Expenditure is recognised when there Is a legal or con5trudive oblkjation to transfer resources to • third rty, setuement is wobable and the amount Ean be me8sured reliabty. Exyndlturè Is ¢bssMed under the foll¢ywlng actlvlly headings.. Expendllure on rdLsing fiJnds- rn8dia and marketing cost5. Expendiluro on Gharitable aGtivitiBs the costs of projeits, conferences and publlcatlons, Snthdlng attributabla support C0515. 21
TOI¥N AND COUNTRY PLANNING ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2Q24 1 k¢oyntlng pollcles l¢ontsnuedJ dl Allocatlon of support costs Supwjrt cosls arg the costs ol those fvnctions Ihat a88i¥t the woth of the chartty but do ncrt dlrectty relats to charitoble actlvltles, for exarnple gffic8 ovgrheads, flnance and professltsnal ¢osts. These c08ts hav8 be8n alk)cat8 on the basis of th• dlr•ct staff cos¢s attribUtsb lo each activity. •} Tanglblè fSx•d assots Fixed as8èts arè tAPitallsed at eost and are depreckqted over their estimated useful OnOm Iwes cn the follgwing basls.. - Leaseho pyoperty arKI improvements- stralght lin8 OV8T th• r•malnlNJ lease tern) Fir•s, ffttlngs and equipmgnt- 25% str81ght Ilne - Webslte- 33% stratrjht lin8 Vs*ful econornlc INes 0ftsnglb assets: The 8nnuo1 depredation charge for talde assets L8 serrtNe to changès In the estirnatsd useful 8r)Mi¢ Iivg5 and residual values of the 8S$8ts. The uselul economT¢ Ilves and residual values ar8 rè-ass•ssad annually. They are arnended when ne$Sary to refl8Ct current estimat8s. based on fijtuie developments, gwnomlc ulills8t>n and the Ph1(1 wndilion of the assets. fj Cradltor5 Credltors are fe¢ognlsed wher8 th8 charity has a present obligation Tesufting from 8 past event that wll probably r8sutt in the transfer of funds to A thlrd party, and the amount duè to sèttle that obligation Can be measured reliably. Credltors are WOGnlsed at their s8tUamgnt OUnt after alkjwing for anytrad9 diswunt5 due. gl Flnanelal instrum•nts The charity tlY h88 financlal assets ané financial liabllrts ol 8 kind Ihat qualfy as basle financlal Instruments. Basi¢ financial Instruments arB irbitially r8cognis8d at transaction valuè and subsequentty measured al thgir ¥etllem&nt value. Any k)sse$ from impaimient are rEcognised in the statement of fIrncI#l activltlas. hl Operatlng leai•s Rentab payable under operating lea¥es are iecognk%ed In the stalement of finan¢bl actlvltles on a straight Ine basss ovor the lease tem. 11 Foroign curroncy Trans9)8 denomin8ted in forovJn Gtmncl•s are transkited at the exLthang8 rate ruling at the dats of the transaction. FO9n currenGy monetary items arè translat•d at the exchange rat8 ruling at the balan sheet date. Forergn axchang8 gains and k>sses resutting from the settbment of transactions and from the tr8nsLation at pgriod 8nd exchange ratss of monetary as88& and li8bilili8s dtrnomlnated In foreign ¢urrencios are recoynis& in Ihe statsment of onal activibes. jl Cash at b#nk ond In hand Cash al bank and eash in hand in¢lude$ cash and short term highly liquid inv•strnents with a short maturity of thr80 months or Irom the data of acquisition or opening of the depo$it or similar 8cctsunt. 22
TOWN AND COUNTRY PLANNING ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 1 A¢tountlng poJlGles Icontlnued) kl Deblors Trade and other debtor5 are rocognised at Ihe sètU8m8nt amount du&. Prepayments are valued at Ihe amount prepaid. 11 P¢n$lon$ The Town and Counlry Planning Assoclatlon dops not operat8 a $pe¢ffic pensk)n scheme, but doES contribute to etther 8 P8rsonal p8nsion sthem& or tha Govemment backed scheme, NEST. depending on the choicè of th8 employee. The assets of th& schem8 are hekl Separatety from those ol the Town and Country Plannlng As8oci81ion in an indepEndenlty administered fund. The pènsion o)st in the Iinaneial statements represents the contributiS payable bythe charity duthg thè ar. ml Status The Town and Country Plannlng Assoaatth Is a ch8witabb Mp#TrY limile(J by guarantee Ineorpor8ted In Englan¢J & Wales. In the event of Ihe company being wound up. th8 liabilily in respect of the guarantee is IlmtEed to £1 per membor of th8 ch&rity. The 8ddre86 of the reglst&T8d offi¢e 1$ given in the Truslo9$' R8POrt. nl Jud9om•nts In apptylng #ccountlng pON¢lek•Y sour¢es of •stlmatl•n uncartalnty Estimatss and judgements are frequenuy assessed and ba58d on historlcal &xperEnc¢ as well as othar factors. in¢ltyJlng hs$umpliorTrs of fiJtvr8 events thal a bpllevgd to be reason8ble under the clr¢umstances. CrCal cOUntIng e$tlmat•s and assumptlons The Company makes estlmatgs and assumptKsns conceming the future. Thè r8sum.ng aceounb'ng estimatès will, by definition. seklom equal the related adual resuns. 2 Income frorn charitsble actlvltl•s 2024 2024 2023 Unmstrlcted 102,028 122,096 39.056 442.107 R•$tri¢ted TotY41 102.028 122,096 39,056 827,171 Membershlp Confergnces Journals and public8tions Prqects and ¢onsuK 99,038 98.894 37,559 853,448 38S,064 705287 385,064 1,090,351 1,088,739 In the preceding period, incorne of £239,327 was r88trict*l. 23
TOWN AND COUNTRY PLANNING ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 3 EXP•nduré on ¢harttsble a¢tlv511wd 2024 staff 2024 Dlr•ct 2024 Support 2024 Totsl 2023 Total meMrShip Conf8rèn¢es Journals and publiutions Proj¢¢ts and consutt8ncy 76.193 86.091 22,875 25,847 99,068 140,785 72,378 818,552 67.223 180,416 105,814 717,696 28,847 72.378 107.897 546.560 164,095 708,844 209,122 212.817 1,130,783 1,071.14g In the preceding pèriod, £239,327 of èxpendliure wa5 paN1 frrffi restr funds. 4 Support and Govern8nc• costs 2024 2023 Support ¢osts Stafl msts Trdvel and sub8isien¢¢ Ptemi%88 Costs Prinling, post and 5talKJnery Tgkgphone Computer costs Sundry èxpènses SubsCriPtk)ns Tfainlng, courses & s•rnlnars Bank charyos Bad debt$ Dgpreciati Total Support co¥ts 30,666 1.222 89,863 4.246 1,650 13,757 34,248 2.333 84,990 4,162 1,755 14,975 3,135 2,578 1,284 1.985 11,5001 8,314 158,259 4,867 1,932 2,157 12,5981 4.872 153,724 Govemance tosts Accounlancyfe88 Audrt fees Tru8t88s' officws. expens Total Gov¢mancè costs 46.200 11.860 1.034 59,094 44,000 9,700 1,101 $4,801 Total Support and Governaneè ¢osts 212.818 213,060 5 Net Incom• 2024 2023 Thls Is stated after ch8rgNIg- OpgratiThJ lease Tontals D&preciatKin Audltors. rgmunor8tKin - current auditors Audltor8' rèmun8rats"on- previou¥ audr5 4,350 4,872 7.800 4,060 4,287 8,314 9,700 24
TOWN AND COUNTRY PLANNING ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 6 ¢osts 2024 2023 Wage5 and salari85 Soc481 security costs Pensions Othgr costs 647,334 66,285 25.441 450 670.299 68.352 28,193 771 739.510 767,615 Dlr8Ct C08ts Supwrt costs 108,844 30,666 733,367 34,248 739.510 767.615 Tho Charity contributes to elther a stsff m&mbars pèrsonal pen$lon sthetne or to thg p8nsion sd)em• $8t up by tho Govemmenl.. NEST. The assets of th8 $¢home are held separdtety from Ihose of the company in an independenlly administered fund. The tr>t81 peTr8n contrIbUtn5 psY8e lor th$ year were £25,441 12023.. £28,193}. Th8 average Nmber of empW5 W88 fift88n12023.. fifteen). No employees recefjv •mpknyment bengffts in th range £60,001 19 £70,000 in the year 12023.. two gmployeesl. none In the range £70.(101 tD £80,000 12023'.no ernpbyeesland one In th6 rangè £80.001 to £90,00012023'. one ernployee). The figure5 Used for bandlng the gmpbymenl ben8frt8 lor 2023 noted above Indudgd Costs that were not r81evant for this di8dosure and St is loi this roason that the ¢omparatNe5 appear to b8 inconsi6tent. The charity trustegs were not pald and neither dld they reCee any benefits from employment with the ¢harlly or related entity. Two trustees r8ceiv8d reimbursed expense5 in rekqtion to travelling, accommodation and ov8rnighl subsistènee12023.. Two). It Is also noted that the TCPA hold a Trustèo ind8mnty Insurance pollcy1£1,3851. The key managernènt personngl of the ¢harty is Iho Laadership team. The total empbyrnont tfjneffts rèt*iV8d by kèy m8n8g8m8nt Personnel we £296,56612023'. £314.1711. 25
TOWN AND COUNTRY PLANNING ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEM8ER 2024 7 Tanglblè fix•d a$80ts Leasehold FumEture & Property •qulpment Total Co8¢ At 1 January 2024 AdditKJns Dispg8815 29.906 74,302 990 16.351) 16,3511 At 31 D¢cembeT 2024 29.906 39,035 68,941 Depr¢ciatfon At 1 January 2024 Charg• for the year Elimlnated on dl$pos81 At 31 D8cesHbèr2024 19.294 408 38.828 4.464 16.3511 36.941 58,122 4,872 16,3511 56,643 19.702 N•t book valu• At 31 Dècèmber 2024 10,204 2,094 12,298 At 31 Dac8mbgr 2023 10,612 5.568 18,180 8 Debtors 2024 2023 Trada 15ebtors Prepawn8nts and a¢cru8d income Other debtors Deferred expendiLur8 104,848 48,180 1.125.600 109,753 106,130 6.124 1.278,608 221,007 9 CTèditor$ falllng due wlthln ono y•ar 2023 Tradtr Creditors Soual securityand olhertsxes Other creditots A¢crual$ ()efgrred income 45.031 46,357 7.701 17,246 250,736 38,042 60,276 6,754 18,695 178,792 367,071 302,SS9 26
TOWN AND COUNTRY PLANNING ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 • Creditori falllng du¢ wlthln ont y•ar l¢ontinuédl Deferred In¢om• 2024 2023 Incom• dOfvrr from tha previous year Released to the slatement of financial activtties 178.7W2 1178,7921 239.142 1239,1421 Artsit79 durww the ¢urrenty&ar Joum81 $ubscriptions Membèrship subscriptions Projects 18,553 41.467 190.716 18,774 51.198 108,820 250,736 178,792 Inrne has ljegn deferred in aNdance with tha accounti pollcy stated In note 1b. 10 Anaty819 of charltabl• lunts 2024 AtlJan CQmg Expendituro Transfors At31 D Unrostricted fund$ General Fund Designated Funds.. The TCPA Legacy ReseNe Fund Redecorati & Maintsnance Fund 378,400 1,843.976 1698,7291 148,989 1.472,658 87,070 87,070 50.033 148.9891 48.989 50,033 Unrestricted lunds 513,503 1.843.976 1747,7181 1.509,761 R¢strl¢ted fund5 Projects and cxJnronctrS 385.oe4 (385,0641 385.064 1385,0641 Total lund$ 513.503 2.229,040 1,132.782 1,609,761 27
TO¥VN AND COUNTrY PLANNING ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Anatys18 01 ¢harltable furtds Icontlnuedl AnatysSB of eharltable funds 2023 At1Jan In¢ome Expendltum Trafe[S At 31 Dè¢ Unre$trlcted furtds Gan•rdl fund 356.1 858,960 1784,061} 155,ODOI 378,400 D8slgn8ted funds: The TCPA Ltyacy Reseryg Fund RedecoratK)n & Malntonanee Fund 87.070 87.070 45,033 150.0001 55.0(K> 50,033 Unr8sIrfL18d funds 488.604 858.960 1834,0611 513,503 RtrICted funds Projects and Conferen# 239,327 1239,3271 239,327 1239,3271 Total funds 488,604 1,098,287 1,073,388) 513,503 The Charity will Èlm tts malnlain reserv88 that PTov¥Jè between three aTrJ $iK rronths, Gore runnlng CAlSt8. based on year on year exp9ndtture. The TCPA Legacy Res8rv8 Fund and the Redecoration and mnIOnanCe Fund are Ihe only frJnd8 maintained within the Assoclation. The TCPA L8g•cy R&serye Fund has be8n set up to Snvest 18gaci08 and other Mon5 as agreed by the Board of Trustees. The Artid85 of Associatn provlde that no capiial Shou be withdrawn from this fvnd unless approved by 75% of th• votes al a Gengral Meeting. InGom& artsing from th¢se inv8strnents Is used tr th8 general puOseS of th6 ¢h8rity. RedDratIon and Maintenanc• Fund . TCPA'S 198sehold property in L(mdon requires intèmal and 8xtemal redecoration and maintenance on a cyelthl basis. with larg8 C05tS 8(truing at Intervals of four or five years. The schedul&l 8xt8nsl works were finalty cornpl8ted in 2022. The balance on the fund has been retained at lh9 th1 of £50,033 tD Gontrlbute towards the n•xt round of extemal works. Projects and cgnference5 Irestrided fundl Thès8 lunds Irlude giants from Sw)rt England £136.561 12023.. £13,6251, The NatIonde Foundatk)n £109,567 12Q23'. £129,680) and Trust for London £78,93612023'. £96,022) to support activity in 5peGifi'¢ arèas. 11 Analy818 gf not assets bètweèn fvnd8 2024 Gèneral Designatèd R•strf¢ted Total fund5 Tangible fixèd assets C85h al bank and in hand Other net current 8S58ts11liablllt$> 12,298 437.851 1,022,509 12,298 685,926 911,537 137,103 110,972 1110.9721 1,472,658 137,103 1.609,761 28
TOWN AND COUNTRY PLANNING ASSOCIATION NOTES TO THE FINANCIAL STATEMEMTS FOR THE YEAR ENDED 31 DECEMBER 2024 Analy81s of net assets betwean funds l¢f)ntlnuedl Analy818 of net assets b•tw¢en fund$ 2023 G•n*r81 SIgnated Restrl¢t•d Total fund8 Tanglble fvx8 assots Cash at bank and in hand Other nèt wrrent assetslllLabilrtièsl 16,180 427,414 167,1941 16,180 S78,875 181,5521 137.103 14.358 114,3581 376,4(K) 137,103 513,503 12 0ratIng loas• ¢omrnitm¢nts The charFty has future nimUm10 payrnents under non-cane•lLablo operating leases for the following perfocls.. 2024 2023 Land and bulldlngs Nat18t81 than on8 y88r Later than onè ar and not later than five years Later than five ygars 4,300 17,200 113,500 4,300 17,200 117,800 135,000 139.300 13 Ralated partytran$actlon$ Durin9 th8 year. sponsorshlp, membership and conference 8tt8ndan¢e ino)me lotalling £NIL12023.- £27,460) wa8 racdv•d from busln8ss88 connected with th8 Trustees. There was £NIL12023.' £20,100) outstanding at etyj. 14 Ultlmat• Controlllhg Party The Compahy Is controllod by lh8 Trustees. wth no uttimats ¢ontrolNng party. 15 Materlal legacle5 Legacy Inrne 1$ only Induded in incorning resou$ %thgre the legacy has been rocolvad or both the rg¢eW and the arnount is probae. As at 31 De¢embgr 2024, the chartty has been nottfi8d of th8 followlng garyWhlch has not beell recognlsed as inwtne these accounts. An estate where th8 cthaTity k8 entiued to a ten percent 6har8 of the residu81 e5tat8. The charity does not have an e5m818 for thls legacy. 29