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,. Cha￿ty 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 be￿een 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
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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
ava￿able 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 ele￿nI of the objects. The
journal is included as part of the membership offer, but cu￿ent 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
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ars-of-thfr-tc al
10Gdays lo mbuildBrilain.' Th• TCPA'S vision lorthe nexl govemmeftt. T¢PA. Jan. 2024. h
da
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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 avala￿0 al htt
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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 pla￿s.
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 w0￿1ng 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
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led pl for more infc4Tnakn'on and to watrh animation
Securin9 healthyhomesalthe lo¢allevel.' a guide forloc8lgovemm￿l in ￿918ndon adopting the HealthyHomes Pitnciples.
TCPA, June 2024. htl s.'I,IiI"￿.IC
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9 Health, knpe andprosp8rity.' a W5￿￿ forhealthynewtowfts. TCPA, Aug. 2024. h
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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.
Th￿l¢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.' are￿e￿OI￿a￿On&1p0￿1cYalldregU1ations. TCPA and UCL, Feb. 2Q24.
Iited.d8ve
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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
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13 Ra￿￿9th& healtthesl genfrrofron in history.. whyitnpatters children andyoun9peoplo Iwe. TCPA, Dec. 2024.
htt s..IIM￿.tC a.or
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14 Recordings from the conference are available al htt
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TOWN AND COUNTRY PLANNING ASSOCIATION - Annual report: year ondod 31 D8¢ern￿r
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 aMbti￿us
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 y￿th 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' Ha￿ow. 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 inf0m￿ttOn￿ commun￿0$ andttknwdualson howto plan and￿￿1g￿ grnen, St￿18￿nable end
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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 pla￿S 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 Ic￿1 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 resou￿5 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 challengin￿3 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$6 hll s,liMtrw,Ic
.or
.ukJ¢ollectiotKI racticakho
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-aclionl
21 Detswwing fio0dresdl￿Q$ 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 detaI￿d explènalion see h
s'.Il¥wM.tc
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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 ne￿rk 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 hIgh￿Uality 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 aCkno￿edged 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&o￿WM￿INAL we￿V

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 se￿10n 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 Ou￿ard 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 ag￿ed 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 MeMbe￿hIp 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 Othe￿ISe 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 deS￿nated 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 0fAssociat￿n, 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 cOMpan￿S 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 p￿VentIon 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, eX￿pt 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 DeceM￿r
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 preScrI￿d 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 e￿Or. 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 I￿egUlaTItie5, 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 populat￿n, 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 r￿t
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 kg8￿88
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$:
Total funds brDught fO￿ard
513.503
513,503
488,604
Totsl fund$ ¢arrl8d forward
1,609.761
1,609,761
513,503
18

TOYIN AND COUNTRY PLANNING AsSoc￿TioN
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 8￿Jn8d 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 finan￿￿1 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 sTATEmE￿s
FOR THE YEAR ENDED 31 DECEMBER 2Q24
1 Accountlng poll¢i•s
The prfn¢ipal &c¢ounling pol￿e$ 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•paratlc*n
The finan(aal statements have been prepared in accordance with Ac￿￿ntIng and Reporting by Charitiès.. Statement
of Recommended PractitÈ applltab￿ tts Charitiès pTepairng their accounts in accordanc8 With the FInanc￿l
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 A5s0aat￿n mo&ts the definI￿n of a ￿b￿C b8n8fft entity under FRS 102. Assots
and liabili￿￿$ are initl81ty recognised at historical o)st OT tranSact￿n value unless otheTh¥ise stated In thè rélèvant
aecounUn9 polw notelsl.
There are no material uncertainlies ab￿t 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 r9￿abty.
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 reco￿l$ed in accordance ¥￿th the subscriptlon term. Where gubscrfptlon tèrm$ spon tho
balance sheet date, income ts deferred on a 5tralght Ilng ba51$. In￿rn9 frorn publications is Tgcognised on the date
the publication is dispatched.
In¢offl8 from pfajects and o)n$ult8n¢y 15 rgwgni80d when the chariV8 obli9atic￿s 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 cOnd￿on$ 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)
Fi￿r•s, ffttlngs and equipmgnt- 25% str81ght Ilne
- Webslte- 33% stratrjht lin8
Vs*ful econornlc INes 0ftsnglb￿ assets:
The 8nnuo1 depredation charge for ta￿l￿de assets L8 ser￿rtNe to changès In the estirnatsd useful 8￿r￿)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
Ph￿￿1(￿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 t￿lY h88 financlal assets ané financial liabllrt￿s 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 fIr￿ncI#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. FO￿9n 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 ￿￿on￿al 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 $pe¢ffic pensk)n scheme, but doES contribute to
etther 8 P8rsonal p8nsion sthem& or tha Govemment backed scheme, NEST. depending on the choicè of th8
employee. The assets of th& schem8 are hekl Separatety from those ol the Town and Country Plannlng As8oci81ion
in an indepEndenlty administered fund. The pènsion o)st in the Iinaneial statements represents the contributi￿S
payable bythe charity duthg thè ￿ar.
ml Status
The Town and Country Plannlng Assoaatth Is a ch8witabb ￿Mp#TrY limile(J by guarantee Ineorpor8ted In Englan¢J &
Wales. In the event of Ihe company being wound up. th8 liabilily in respect of the guarantee is IlmtEed to £1 per
membor of th8 ch&rity. The 8ddre86 of the reglst&T8d offi¢e 1$ given in the Truslo9$' R8POrt.
nl Jud9om•nts In apptylng #ccountlng pON¢le￿k•Y sour¢es of •stlmatl•n uncartalnty
Estimatss and judgements are frequenuy assessed and ba58d on historlcal &xperEnc¢ as well as othar factors.
in¢ltyJlng hs$umpliorTrs of fiJtvr8 events thal a￿ bpllevgd to be reason8ble under the clr¢umstances.
Cr￿Cal ￿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•nd￿uré on ¢harttsble a¢tlv511wd
2024
staff
2024
Dlr•ct
2024
Support
2024
Totsl
2023
Total
meM￿rShip
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¥ aud￿r5
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 $¢home are held separdtety from Ihose of the company in an independenlly
administered fund. The tr>t81 peTr8￿n contrIbUt￿n5 psY8￿e lor th$ 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 reCe￿e 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 $ubscriptions
Membèrship subscriptions
Projects
18,553
41.467
190.716
18,774
51.198
108,820
250,736
178,792
In￿rne has ljegn deferred in a￿Ndance with tha accounti￿ pollcy stated In note 1b.
10 Anaty819 of charltabl• lunts 2024
AtlJan
CQmg Expendituro
Transfors
At31 D
Unrostricted fund$
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 cxJnro￿nctrS
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 Tra￿fe[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
R￿trICted 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 $iK rronths, Gore runnlng CAlSt8. based on
year on year exp9ndtture. The TCPA Legacy Res8rv8 Fund and the Redecoration and m￿nIOnanCe Fund are Ihe
only frJnd8 maintained within the Assoclation.
The TCPA L8g•cy R&serye Fund has be8n set up to Snvest 18gaci08 and other Mon￿5 as agreed by the Board of
Trustees. The Artid85 of Associat￿n provlde that no capiial Shou￿ be withdrawn from this fvnd unless approved by
75% of th• votes al a Gengral Meeting. InGom& artsing from th¢se inv8strnents Is used tr th8 general pu￿OseS of
th6 ¢h8rity.
Red￿DratIon and Maintenanc• Fund . TCPA'S 198sehold property in L(mdon requires intèmal and 8xtemal
redecoration and maintenance on a cyelthl basis. with larg8 C05tS 8(truing at Intervals of four or five years. The
schedul&l 8xt8nsl works were finalty cornpl8ted in 2022. The balance on the fund has been retained at lh9 th1 of
£50,033 tD Gontrlbute towards the n•xt round of extemal works.
Projects and cgnference5 Irestrided fundl Thès8 lunds Ir￿lude giants from Sw)rt England £136.561 12023..
£13,6251, The NatIon￿de Foundatk)n £109,567 12Q23'. £129,680) and Trust for London £78,93612023'. £96,022) to
support activity in 5peGifi'¢ arèas.
11 Analy818 gf not assets bètweèn fvnd8 2024
Gèneral Designatèd R•strf¢ted Total fund5
Tangible fixèd assets
C85h al bank and in hand
Other net current 8S58ts11liablllt￿$>
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 0￿ratIng 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 In￿rne 1$ only Induded in incorning resou￿$ %thgre the legacy has been rocolvad or both the rg¢eW and
the arnount is proba￿e. 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
e5￿m818 for thls legacy.
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