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2025-03-31-accounts

REGISTERED COMPANY NUMBER: SC073119 (Scotland) REGISTERED CHARITY NUMBER: SC010929

The Planning Exchange Foundation Report of the Trustees and Unaudited Financial Statements for the Period Ended 31 October 2025

The Planning Exchange Foundation

Contents of the Financial Statements for the Period Ended 31 October 2025

Page
Report of the Trustees 1
Statement of Trustees Responsibilities 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7
Detailed Statement of Financial Activities 15

The Planning Exchange Foundation (Registered number: SC073119)

Report of the Trustees

for the Period Ended 31 October 2025

The Trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the period ended 31 October 2025. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

To advance the education of the UK public and to thereby create a better understanding of economic, environmental, and social planning issues and in furtherance of such objects to:

The aims and objectives of the company for this year remain unchanged from previous years, as outlined above.

Public benefit

The charity meets the definition of a public benefit entity under FRS 102.

Grant making

To qualify for a grant, the individual or organisation must be performing an activity that falls under the objects of the company. Once the Board is satisfied that this is the case and that the grant represents best use of the company's resources, an award is approved.

Volunteers

The Charity relies on the contribution made by volunteers who give their time and talents willingly for the benefit of the Charity. Many of the activities would not be possible were it not for the commitment shown.

ACHIEVEMENT AND PERFORMANCE

Review of Activities

The award-winning film “A Symphony in Stone” (www.asymphonyinstone.com), has been placed on YouTube to try to maximise its public exposure together with the second short film, Imagine a City and the associated podcast.

The Trustees of the Foundation have resolved to wind up the charitable company.

FINANCIAL REVIEW

Principal funding sources

There are no continuing sources of income.

Page 1

The Planning Exchange Foundation (Registered number: SC073119)

Report of the Trustees for the Period Ended 31 October 2025

FINANCIAL REVIEW

Reserves policy

All available funds have been transferred to another charitable body – The Alexander Thomson Society – with the permission of OSCR.

Risk management

The Trustees perform periodic risk assessments, identifying possible risks and reviewing the systems and procedures in place to mitigate them. Having performed this assessment, the Trustees are satisfied with the systems and procedures in place.

FUTURE PLANS

The Trustees of the Foundation have resolved to wind up the charitable company as at 31 October 2025 and transfer all available funds to another charitable body – The Alexander Thomson Society.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Foundation is a charitable company, limited by guarantee and governed by its Memorandum and Articles of Association. The company is registered as a charity with the Office of the Scottish Charity Register. In the event of the company being wound up, members are required to contribute an amount not exceeding £1.

Recruitment and appointment of new trustees

Under the Articles of Association, the number of Directors of the company shall not be less than five and more than nine. One third of the Directors retire on a three-year rotation policy with retiring Directors eligible for re-election if they wish. The Board of Directors has the power to appoint any person as a Director to fill a casual vacancy. Any person appointed in this way shall hold office until the next annual general meeting of the company and shall be eligible for re-election.

Organisational structure

The Board of Directors currently has seven members and is charged with the administration of the company. The Board meets once a year to discuss the progress of the company. The Company Secretary is appointed by the Directors to manage the day-to-day operations of the company.

Induction and training of new trustees

The policies of the company for the induction and training of new Directors are tailored to suit the knowledge and experience of the appointee.

Page 2

The Planning Exchange Foundation (Registered number: SC073119)

Report of the Trustees for the Period Ended 31 October 2025

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number SC073119 (Scotland)

Registered Charity number SC010929

Registered office

9 Marchmont Terrace Glasgow G12 9LS

Trustees

Professor P W Roberts OBE FRSA Chairman R Taylor J Hartley Professor G Lloyd A Lean A W Burton OBE D Grimson

Company Secretary

A W Burton OBE

Bankers

Santander 301 St Vincent Street Glasgow G2 5NT

Page 3

The Planning Exchange Foundation (Registered number: SC073119)

Report of the Trustees for the Period Ended 31 October 2025

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The Trustees (who are also the directors of The Planning Exchange Foundation for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the Board of Trustees on 1 November 2025 and signed on its behalf by:

A W Burton OBE - Trustee

Page 4

The Planning Exchange Foundation

Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the Period Ended 31 October 2025

31.10.2025 31.03.25
Unrestricted Restricted Total Total
fund fund funds funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 - - - -
Charitable activities
Main charitable activities 4 - - - -
Investment income 3 3 - 3 15
Other income 5 - 61 61 -
Total 3 61 64 15
EXPENDITURE ON
Charitable activities
Main charitable activities 6 1,878 48,358 50,236 10,953
NET EXPENDITURE (1,875) (48,297) (50,172) (10,938)
Transfers between funds 16 (5,265) 5,265 - -
Net movement in funds (7,140) (43,032) (50,172) (10,938)
RECONCILIATION OF FUNDS
Total funds brought forward 7,140 43,032 50,172 61,110
TOTAL FUNDS CARRIED FORWARD - - - 50,172

The notes form part of these financial statements

Page 5

The Planning Exchange Foundation (Registered number: SC073119)

Balance Sheet
31 October 2025
Unrestricted
fund
Notes
£
FIXED ASSETS
Intangible assets
13
-
CURRENT ASSETS
Debtors
14
-
Cash at bank
-
-
CREDITORS
Amounts falling due within one year
15
-
NET CURRENT ASSETS
-
TOTAL ASSETS LESS CURRENT
LIABILITIES
-
NET ASSETS
-
FUNDS
16
Unrestricted funds
Restricted funds
TOTAL FUNDS
Restricted
fund
£
-
-
-
-
-
-
-
-
31.10.25
Total
funds
£
-
-
-
-
-
-
-
-
-
-
-
31.03.25
Total
funds
£
44,197
374
5,601
50,172
-
50,172
50,172
50,172
7,140
43,032
50,172

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies’ regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 1 November 2025 and were signed on its behalf by:

A W Burton OBE - Trustee

The notes form part of these financial statements

Page 6

The Planning Exchange Foundation

Notes to the Financial Statements for the Period Ended 31 October 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Presentation currency

The presentation currency of the financial statements is the Pound Sterling (£) which is the functional currency of the charity.

Going concern

The trustees have resolved to wind up the charity in an orderly fashion, after discussion with OSCR, and transfer the remaining funds to a separate charitable organisation.

Critical accounting judgements and key sources of estimation uncertainty

The Trustees have made judgements, estimates and assumptions that affect the amounts reported within the financial statements during the year. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. The Trustees estimates, assumptions and judgements that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the financial statements are addressed and detail is provided in any associated notes.

Income

All income is recognised when the charity is entitled to the income, it is probable that the income will be received, and the amount can be measured reliably. The following specific policies are applied to particular categories of income:

Expenditure

Expenditure has been classified under the headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of the resources.

Expenditure is recognised on an accrual basis when a legal liability is incurred, payment of the liability is probable, and the amount can be measured reliably. The amount includes any VAT which cannot be fully recovered. VAT is reported as part of the expenditure to which it relates.

Charitable activities comprise all resources expended undertaking work to meet the charity's charitable objectives. Such costs include the direct costs of charitable activities approved by the charity and all support costs relating to these activities. Governance costs include direct resources expended in the general running of the charity and are primarily associated with constitutional and statutory requirements. These costs are allocated entirely to charitable activities.

continued...

Page 7

The Planning Exchange Foundation

Notes to the Financial Statements - continued for the Period Ended 31 October 2025

1. ACCOUNTING POLICIES - continued

Allocation and apportionment of costs

Support costs are allocated 100% towards charitable activities which includes governance costs.

Intangible assets

Intangible assets include development costs and are stated in the financial statements at cost less amortisation over the useful life of the asset. If any impairment exists, the carrying amount of the asset shall be reduced to its estimated recoverable amount.

Development costs incorporate film and podcast production costs, and the rights of the film are owned by the charity. Amortisation of these assets is at a rate of 10% on cost. The useful life of the asset cannot be reasonably estimated and so has been restricted to 10 years per FRS 102.

Taxation

The company is recognised by HMRC as a charity and is exempt from taxation on its charitable activities.

Fund accounting

The company consists of an unrestricted general fund and a restricted fund in relation to the specific projects of film and podcast making on planning and architecture.

The unrestricted general fund is available at the discretion of the board of directors in furtherance of the general objectives of the company.

Restricted funds are received, and expenditure is made in line with the strict specifications of the respective donors.

Financial instruments

The company has no complex financial instruments but does hold basic financial instruments of cash at bank, debtors, and creditors.

Cash and cash equivalents comprise cash at bank. A bank overdraft would be shown within current liabilities.

Debtors are initially recognised at fair value and subsequently measured at amortised cost using the effective interest method, less losses for bad debts except where the effect of discounting would be immaterial. In such cases, other debtors are stated at cost less losses for bad debts.

Creditors are initially recognised at fair value and subsequently measured at amortised cost using the effective interest rate unless the effect of discounting would be immaterial. In such cases, other creditors are stated at cost.

Volunteers

In accordance with FRS 102 and the Charities SORP (FRS 102), the economic contribution of general volunteers is not recognised in the financial statements due to inaccurate measurement bases.

continued...

Page 8

The Planning Exchange Foundation

Notes to the Financial Statements- continued
for the Period Ended 31 October 2025
2. DONATIONS AND LEGACIES
31.10.25 31.03.25
£ £
Donations - -
Gift aid - -
- -
3. INVESTMENT INCOME
31.10.25 31.03.25
£ £
Deposit account interest 3 15
4. INCOME FROM CHARITABLE ACTIVITIES
31.10.25 31.03.25
Activity £ £
Film sales & sponsorship Main charitable activities - -
5. OTHER INCOME
31.10.25 31.03.25
£ £
Royalties 61 -
6. CHARITABLE ACTIVITIES COSTS
Direct Support
Costs (see costs (see
note 7) note 8) Totals
£ £ £
Main charitable activities 48,358 1,878 50,236
7. DIRECT COSTS OF CHARITABLE ACTIVITIES
31.10.25 31.03.25
£ £
Marketing 161 533
Depreciation 48,197 9,478
48,358 10,011

continued...

Page 9

The Planning Exchange Foundation

Notes to the Financial Statements - continued for the Period Ended 31 October 2025

8. SUPPORT COSTS

8. SUPPORT COSTS
Governance
Management costs Totals
£ £ £
Main charitable activities 1,878 - 1,878
Support costs, included in the above, are as follows:
Management
31.10.25 31.03.25
Total Total
activities activities
£ £
Sundries 258 34
Travelling expenses - 191
Computer expenses 55 142
Donations 1,565
1,878 367
Governance costs
31.10.25 31.03.25
Total Total
activities activities
£ £
Examination fees - 575
9. NET EXPENDITURE
Net expenditure is stated after charging:
31.10.25 31.03.25
£ £
Development costs amortisation 48,197 9,478

10. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the period ended 31 October 2025 nor for the year ended 31 March 2025.

Trustees' expenses

Expenses totalling £nil were paid to Trustees for film marketing costs during the period (year to 31 March 2025 - £nil).

As at 31 October 2025 there were no outstanding expenses due to any Trustee. (31 March 2025 - £nil) for charity expenditure incurred by a Trustee.

Trustees' donations

During the year, the aggregate amount of donations made by Trustees was £nil (31 March 2025 - £nil).

continued...

Page 10

The Planning Exchange Foundation

Notes to the Financial Statements - continued

for the Period Ended 31 October 2025

11. STAFF COSTS

The charity had no employees and paid no staff remuneration in the period ended 31 October 2025 or the year ended 31 March 2025.

12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted
Total
fund fund funds
£ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies - - -
Charitable activities
Main charitable activities - -
-
Investment income 15 - 15
Other income - - -
Total 15 - -
EXPENDITURE ON
Charitable activities
Main charitable activities 942 10,011 10,953
NET INCOME/(EXPENDITURE) (927) (10,011) (10,938)
Transfers between funds (533) 533 -
Net movement in funds (1,460) (9,478) (10,938)
RECONCILIATION OF FUNDS
Total funds brought forward 8,600 52,510 61,110
TOTAL FUNDS CARRIED FORWARD 7,140 43,032 50,172
13. INTANGIBLE FIXED ASSETS
Devel. Costs
£
COST
At 1 April 2025 98,780
Disposals (98,780)
At 31 October 2025 -
AMORTISATION
At 1 April 2025 50,583
On disposals (50,583)
At 31 October 2025 -
NET BOOK VALUE
At 31 October 2025 -
At 31 March 2025 48,197

continued...

Page 11

The Planning Exchange Foundation

Notes to the Financial Statements - continued for the Period Ended 31 October 2025

14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.25 31.03.25
£ £
Other debtors - 5
VAT - 369
Prepayments - -
- 374
15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.25 31.03.25
£ £
Accrued expenses - -
_____ _____
- -
16. MOVEMENT IN FUNDS
Net Transfers
movement between At
At 01.04.25 in funds funds 31.10.25
£ £ £ £
Unrestricted funds
General fund 7,140 (1,875) (5,265) -
Restricted funds
Film fund 43,032 (48,297) 5,265 -
TOTAL FUNDS 50,172 (50,172) - -
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 3 (1,878) (1,875)
Restricted funds
Film fund 61 (48,358) (48,297)
TOTAL FUNDS 64 (50,236) (50,172)

continued...

Page 12

The Planning Exchange Foundation

Notes to the Financial Statements - continued for the Period Ended 31 October 2025

16. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net Transfers
movement between At
At 01.04.24 in funds funds 31.03.25
£ £ £ £
Unrestricted funds
General fund 8,600 (927) (533) 7,140
Restricted funds
Film fund 52,510 (10,011) 533 43,032
TOTAL FUNDS 61,110 (10,938) - 50,172

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 15 (942) (927)
Restricted funds
Film fund - (10,011) (10,011)
TOTAL FUNDS 15 (10,953) (10,938)

A current period 7 months and prior year 12 months combined position is as follows:

Net Transfers
movement between At
At 01.04.24 in funds funds 31.10.25
£ £ £ £
Unrestricted funds
General fund 8,600 (2,802) (5,798) -
Restricted funds
Film fund 52,510 (58,308) 5,798 -
TOTAL FUNDS 61,110 (61,110) - -

continued...

Page 13

The Planning Exchange Foundation

Notes to the Financial Statements - continued for the Period Ended 31 October 2025

16. MOVEMENT IN FUNDS - continued

A current period 7 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 18 (2,820) (2,802)
Restricted funds
Film fund 61 (58,369) (58,308)
TOTAL FUNDS 79 (61,189) (61,110)

Purposes of unrestricted funds

General Fund - To receive the normal income and pay general running expenses to achieve the general objectives of the charity.

Purposes of restricted funds

Film fund - To receive specific income and make appropriate expenditure with regards to the production of a documentary film on Glasgow's Victorian and Edwardian architecture.

Transfers between funds

A transfer of £5,265 (31 March 2025 - £533) was made to the Film Fund from the General Fund during the year to balance payments made and receipts met by the General Fund on the Film Fund’s behalf.

17. RELATED PARTY DISCLOSURES

In the period ended 31 October 2025 there were no related party disclosures (31 March 2025: £nil).

Page 14

The Planning Exchange Foundation

Detailed Statement of Financial Activities for the Period Ended 31 October 2025

31.10.25 31.03.25
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations - -
Gift aid - -
- -
Investment income
Deposit account interest 3 15
Charitable activities
Film sales - -
Other income
Royalties 61 -
Total incoming resources 64 15
EXPENDITURE
Charitable activities
Marketing 161 533
Development costs 48,197 9,478
48,358 10,011
Support costs
Management
Sundries 258 34
Travelling expenses - 191
Computer expenses 55 142
Donations 1,565 -
1,878 367
Governance costs
Examination fees - 575
Total resources expended 50,236 10,953
Net (expenditure) (50,236) (10,938)

This page does not form part of the statutory financial statements

Page 15