Coiiipany I'cgislidtion nuiiibcr.. 03011474C) Cliai'ity regis(racion iiumber.. 11148()45 Landau Limited (A Lvmpany litnilcd by ¥uardnicc) Annual RepL)n and FiiiMnLial Slalcincnis lor ilic Year Endcd 31 Dccembcr 2024 Landau changing lives creating futures
Landau Limited Contents RLtci"eiiLC (11)(l Admiiiislrdtivc l)¢lails C:l)ict ExcLUtivc Ol'IiLet b Suinmary C'.l)uii'i)Li'.8()11's Sidtci)icnt 'I"rusleeb' Ilepoi 4t07 TiidLI)eiicleiit Auditois, R¢i)ort StalLiiieiit of f4inancial AcliviiiLs 12to 13 B4)liin¢e K81)eet 14 SlatrtllLnl ol. Cash fioivs Noteb lu Il)e Finiiijfyiiil S(aieineiils 16tv31
Landau Limited Reference and Administrative Details Ti'uslL'LS M L Kite. Chaiiyer50 T C DMll8crtiuld K K¢ilinuwsk-i R l) laiigtord R Lavei. H E Olivci- M J Sliicld&- Cliiet. k%e¢utlve orricor P Tllylor Cliai'ity Registi'atlon Nuiiiber 1048645 Cuiiipan). RLglsÉratloii Nlliiib¢J' 03084746 Tlie Lliiirily is iiicoJpor47tcd iii Eiigl4ind & Wales. 5 L¢indil11 Coiirt Tan t3ink Welliiiglon Tellor(I TFI IHF. RI'iFlstLI'ed 01-Ileo Audltfir cr4SL Accouiilallis Liniiled Cliai'lei'ed Accoiiiilaiiis li nd Sfarutoiy Auditors Rvw<in Hnuse Nni111 Tlie PIDfessioiial QuaiX¢r Slii'Lwsbuiy Biisincs.s I'k Slli'cwbbuiy Sliropsliire SY2 6LG Pagc I
Landau Limited Cliiel. Ei xecutive Officer's Sumniaiy foi. the Year Et nded 31 Deceinbei. 2024 li i.q both ali honoui. and it privilcgc to V¢ritc my firsr fot'rui)I'd as Chicf ExLCUtive of l.aiiclau. After nioi'L than l O ye4r% ivorking alongside Soni1& Roberis MBE, I lecl li)fluiiaie in he enlnjsled iviili ci)nlinuing her out%landing ILLTdf cy. Soiiia's ILadei'ghip ti'ansfoiThccl l_aiiilau, an(1 I W41111 tu take thi5 Ul?l)0ltunily tu Ihaiik li¥r pLI'sun(Illy toi. l)ei' &Tuidi111ce, vision, Èind Lrieiidsliip. I'hL pti.si ycai- lias bccii onc of transition aii(l i'esili¢nLL. W¥ hav¥ taccd Itifficuli fil)Lia1 coiiditioi)s, Ivitli rcdiiced tiii)ding upp()riunitics and rising Cubfs across 4%lalling, utililics, aiid piaiiibcs. Tl)Is l)¢lS coiilribulcd to %1 IleliLi¢ foi. IhL yLai'. HoivLvei', oui. challciigcs havc becn bdlanLLd by imi)oitant 10iiL,_1i1ll ini? 8lmLnLs- e%iabli.sliiiig a iiew Lily cenli'e i)I'e%ence iii Hei'elord. kmd api)oii)iiiig dedicdled SENCO roles iii Tellord aiid ,%lnke 10 slreiigilien our ¢ducatioii provision Éiiid .suppoi'l ynwig people wlio Idce bdn'iers lo leJi'iiing. Tliese steps MiiII UTid¢i])in Land&u's tutui'e giDwtli aiid tllslllt ivc can Loi)iiiiuc to iiicct Ihc ¥vulviiig iice(Is ot (hc coiiiiiiuiiilieg we sei've. Wliiil Iiils noi clianged is our coniii)iliiient ta people. Evely ddy. Our stat't- and pailners ivoi'k iii'eleb51y 10 provid¢ opijoi'lunilics loi. individu1L Is to build conlideiice. develop Skills. 4uid inove cln.ser t() i)ieai)iiixlul eiiii)l(iyiiieiiL. 'ri)L inipact ot- 11)Is M'ui'k L'an bc seci) not unlsl 111 Ili¥ IivLS Ot. those we (lii'eLtly sui)port biit also lil tlic ii'i(l¥i' coiiiiiiuiiilies 1]id bubinesses wl)o benelil Iroiii our api)i"oacl). Li)i)kiiibJ llhelt d, iiiy locus its 1)n buildiiirj slabiliLy while driving iniiovaiion. We ivill stT¢iigilieii niir pai ts)er%liipb, Cxpdiiil uiii. cdiicalion illi(l ¢mployiCnt i)IDgriiiiimes, aiid vxploi'c ncw ways of woi'king 11) i'Liiiaii) al tli f'or¢l¥oiil nt. inclu5iVC triiiiiiiig sliid einiiluyilienl SLlI)pun. I", Illiilly, I would lik¢ lo Iliill)k tl)c B014 ril, oiir S141tT', lunders, i111d pniiiici's toi. tlieii. Loiiiiiiu¢cI supi)i)It during Iliis p¢i'iod of ch<liige. Togellici-, wc will lionoui. th¢ pi'ogi'cbs of Ilie pasl wl)ile eiiibi'aciii¥ IIIL 01)poi'luiiities of Ilie tuliii'e, ensui'ing 11111 i Liliidi?u I'eiiiiiiiis 41 pl¢lCC wlierc pcoiilc Aic ciiipowei'ed io i'CKi¢lI Ilicir full Iiolciiliiil. P Tayl(Ji' Chivf ExLLiilivc OFfiL'CI' 24 S¢i)t¢nibei' 2025 Page 2
Landau Llmited Cliaii'pei'soii's Stateinent fol. thc Year Ended 31 Deceinbcr 2024 As Lliaii'niaii of l.ai?dau Limited. l am pleased to prcsellt our Aiiiiual Finai)Gial Aclouiits foi- the yeai- Lndiiig I l.%i D¢Leiiiber 20#4. Tl)is y¥aY iiiarks rhe end ol" dii ei'ii lor knindaiu 14.5 we bid Li loi)d fdreuiell lo oui. Lliiel- Execulive. Soiii¢l Rf)hei'l% NJlllL. ii,l)o I'clii'c(l iiltLI' 20 yLillS Ot (Iudicalcd scrviL¥. Diii-iiig lici. Icadei'sliip. Landau LXI)CI'iCIiLC(I I'ei)iai'kabl gi()Mrtl), uLI)i#vu(I tlic Iii'cstigi()us QueLii's All'aid fur LntLI'I)ri.%c, aiid. iiiosl iiiiiiortaiitly, lielpLd tli()Lisaiids uf. p¢'ople overcoiiie Iiurriers to eini)loyi)ieiil. Oil b¢lialf i)r the B()ard. I cxteiid our deepesl dianks ID %t)i)ia fi)L hLI' visioii, cncrby. diid LI)11)a5.5io1i. Ve di'e deliglited lo welcoi)ie l)liil Tdylor nur new Lliiel. Executive. I.1)VIng woi'ked aloiigside SoiiiA toi. nver dc¢(id¢, l)liil bi'ii)gs both continuity &iid ti'esli IJLI'spcclivc as ivc inove into a lic1 chdpl¥i' t-oi. Laiidau, Tlie yeui. lilis 11()t becn ivitliaut its challcngcs. A diiliculr fviidiiig Ll)vii'oiiiiieiit aii(I iisiiig oiici'&lingT Losls li(IVC placcd pi'e.4qui'e oli our finaiices. i'esultijjg ii) a for I]ie yL'ar. IIowcver. Iliis r¢fl¢cls tiol oiily Lxlei'i)al LOiiditiDiis biit Iilso riiir str¢ltcgi¢ iiivesliiici)t in the tiiliirc, incluiling IIiL li¢ uiicli ol. oiir Iicw city Lclltl'e i)I'cmis¢b 111 Hci'cti)r(l ¢iiid tlie nppoiiilineiit ot. dcdiciltc(I SENCCJ I'olcs in butli 'l"elfni'd aiid Sioke to $li'engtl)en oui. CLIuLiltiiin Ol'f., TIIcse iiii'estsiiciils ensiii'e Ilial Laiidau i'eniaii)s well-placed lo deliv. on 115 11)ission long iiilo IIIL fijiui'e. Our iiiii)É1cI reftii<iins Llear: evely day, we contii)ue chai)ge lii'es by sui)i)orling iiidividuals iiitTr ts'aiiiiiib,, educaliun, iin(I ciiiployiiient. I'hc Board r¥iiidiiiS Cf)mmitlcd lu guiding l.undau thigI1 ihi51)ci-ia(l ot ti'aiisiiioti, iisui'iiigi tliat tlic orLFl1 1)iS<ltinn L'oiiliiiues ID (l)I'jiye cinil gi'om, Ul)dcr Pliil's Icticlersliii). Oli bchalt uf the Buai'd, I Iliaiik uiir dLdicate<l slaty, (ruslcLS, l)aiiiei%, (Ill(1 .8ui?poitEI's lor Iheii. unwaiy¢i'iii 0111111itiiient. Tvgeil)et', we will carry foiwat'd Soiiia's legacy aiid &4treiiBilieii Landau's i'L)le ats a leilder iii iiiclusiv¢ Yniplnyment aiid education, M L Llile Cliiirp¢i%on 24 Svi)i¢inbei' 205
Landau LimitL'd
Ti'ustees, Report
'rhc fYU.StLc8. who arc dii'cctoi's foi- thy puiyo.scs of comiiaiiy laiv, present thL (iiiiiual r¢iJoil tobJcil)ei' iiiith the
liniinciiil siateinenls t?nd iiudiior5' 1'ei)(bi'l ol. Ihe cli<1ri11ble coinpany loj" the ye1i r ended .1 l Deceiiiber 2024.
Sti-uctU?'L. £overnance and inanagtment
Nuliii'e oJ'AY(J)iei'iiiiix rfiii'iiineiil
'riiL Lliill'iry ib a Li)tt)p&ny lii)iile(I by gu¢llalltee iiiid 15 govcrncd by its Mcinor¢kiidum ai)d Aiticl¥s ot- AÉsoci4tion
()11 incorporLltii)ii oli 27 July l 995 aiid sui)ei'%eded by a seL daled 30 April ?002.
ReLI'iiili•ieiit rtiid upi)uiiiliJi¥itl uf Iriislees
'I'IIL subsc7'ib¢is of IhL MLniniJiidiiii) ai)(l Ai'litylus ()I' As5nciati()ii aiiil SiiLli o(IILI' i)ei'sons as sliall bc thdiiiitlcd to
nieinl)ci-sliii) ill (ILLOI'(laii¢¢ iviili Ilic Articlrs sliti15 bL meiiilicrs ol. tlie conipÉl115'. "Ilie Boill'd nt-"riu5tCC5111I5 111¢
powei. lo appoiiii aiiy i)erso1 to be a Trusiee, biil)jecl lo re-relection al thc Iicxi Aniiual Geiieral Meeiing.
'I'lic iliill'lty con5idei's tliiil ils 'fruslccs aiid scni(M- millliigcm¥iit ILilln ciiini)riqc thc kcy niNT?iig¢ii)eni PLf8oiiiicI ()t'
IIIC Ll)
Landau Limited
Trustecsl Report
PiibliL' heiiefil
IVe1i¢11'e relericd (o tlie C'harity Lonunissii)n's geiieral guidance oli public benetil M,lieii i'evittwiii8 Oill. aill)& ai)d
obj¢LtiVLS and in planniii&i ()ur luiiiic aciivilics.
Tl)e (Slee4 coiililin Il)al iliey liuve coiiii)lied iviih ilie i'equiretsienis Ot'.seclinn 17 of Ibe Cl)
Landau Liinited Ti'usteesl Repoi't Pi'iiic'ipul fuii(liii&y &oiiii'e& Tl)e c111< rily ivnuld like lu Ll)41nk Ille lollowiiig orbionisalions for pioi'Adiiig pjincipal Iundiiibb (Juring tlie yeai.: 'I"l)e N¢ili()liiil LuilLry Community Fund Euri)peaii bocidl Fuiid Li)Jisii'iicLioi) Skill% Fuiid bTLihLI' NHS I'(IiiM(Ii¢ li(Jn '[ I'usl Tlic Loiiui)Iiiiily Fuiid loi. SlalTc)I'dsliire E(IuLiilian aiid Skills Fuiidiii¥ AueiiLy Royal13L'ilisli Legiun Tcll(bi'd IL l)d Wi'ckiii Coiiiicil 81411'li)rdsliire Coiiiity C(buiiLil StLilcc-vn-Ti"cnl City CounLiI Sl)I'i)i)%l)ii'c f.ounGil Hci'cfoi'(Isliii'e Louncil Dci'by511i¥e City C.niincil Ai'nie(l F¢oi-L'es Loven(Ini HLiiI(lingi Shi'¢)i)shiii' Mid14111d4 1)1£ rinei'.%l)ip Univcrsil}' NHS Fouiidali()n Trn.%l NI-IS F'.ngland Risli InAnAggineiit 'I'hL 'I'l51CC l)llvc a duty tu id¥lltity 1nd rcviciv tlie risks lo M4iiLli the cli&ll'lty is ¢xpo8¢d ni)d io eiisure s l)i)rni)I'i£Lte coiitrols iii i)lace to prDvidc rei2sonllble ussuriiiice aguiiist tiiid LITOr. Stateiiieiit vt. ti-ustCLS' responslbllllli's Tlie ii'iislccb {wlio #re al%[) tlie di1"eclo ol L<liidaii Liiiiiled foi. tlie piirpobLg of eoii)pai)y laiv) di'l I'esi)i)ii.%ible fiii. i)I'epiiriiig Ilic IIiisi¥¢s' rei)ail and tl)e tLIIKIIICiiil sliltClllCi11.s in 11LCDI'(lii Iicc willi ill)i)IiL£ible ILIIV i1n(l Uiiilcd Kiiigd()iii AcLountlllL Sl.Indqi'ds (Uiiitcd Kingdoi)i (ieiiei'ally Acccplc.d AccouiiiiiiL Priioli¢e). iiicliidiilg FRS l Q2 "Thc Fin<inciiil Rcpoi'linu .8ian(lard nppliciibltt ill Uic UK aiid Rci)ublic ol'IrelAnd" Li)mpany law requires IliL Iruslees lo pi'epare fiiiaDcial slalcm¢nLs fi)r ei1cI) fil1)ela1 year. Ui)dL'I- coiiipaiiy laiv tlie tiiisiees ii)Iisl nnt li l)i)I'ove Ilie Iii)slllLll4 l st1& iemcnls uiilcss iliey ii rc 54ilistied iliiii IIi¢y givc li Iluc 1111d tclll. VICII, ol- Ilic slate of iiffairs ol tliL ¢liari(ablc coiiipany aiid ol. Llie iiiroiiiii)g i-esoiirLes aiid it pplicalioii ol. I'Lboiif¢LS, iiicliidiiig ils income and expl'iiditure. of Llie cliai'ildblc Coiiipaiiy for Ihai period. In pi'cparing Iliesc fiiiaii6ial sliltciiiciits, Ilic trustees &ll'C irquircd lo: srlccc suit&ble 41LCOUiitiiig i)olicics aiid llpply ihem ciyisi5tcntly: observc Ilic iiieiliod% ai)d pi'iiiciples in ilie Chaiilie.s ,SQlll). tk# judg#iii¢nT.s aiid cslitnaks th&l arc reasonllblc d1nd ijrudciil: &lalc ivlicthei. uppliLabl¢ dL¢vunLing sthndJi'db, Lompi'ibing FRS 102 havc bccii fulloivcd, subjeLL to illly nknTrtci'ial dcpat1ures disclo.scd and explxiiied 111 Ilic fAI)Ii ncial ,%lalete1Its- }d PI'CPiirc Ilie tinaiiuiiil slL1tciiiciils on (hc gDing cnncem ljiisig uiilcss it IS inlc PPI'()priace ti) presuiiic tliiil rli cliiiiiliible cuinp&1ny will continuc in hi11)&$5. Page 6
L2ndau Limited Trustecs, Report 11)L rrustLe.s arL fLsponsible for kceping proper acLountiiig reLf)rds that can clisLlose with I'easonablt 21LLUI-dcy at uny liiiie tiie linaiicial position ot. Ilie cliarit1L blc compilny and enable Ilieiii l() en%ure tli:tt tlie linanbiul slfjleiiieiiis Loiiiyly iviih Ihl. Loinpai)iLS ALt 2U06. Thcy arc also i-¢bi)uiisiblL loi- safeguai'(liiiL th¥ ass¥ts ol. Ihc bhill'ifdblc Cl)11)PÉllly c111d heiice loi. lakijig rci150nilble.%teps lor Ilie prevenlioD and deleciion of fi'aud uiid oilier iJi'egul&irilies. I"IIL tiust<LS aiL' I'CSliOI)sible foi. the maintenancL aiid ii)ILgi"iiy of the Lori)017tL and financiul iiifoiini111011 iiicludcd i)n ilic cli¢11'1141blu cuii)PlL ns ts ivcbsiie. LLgisla¢ion govcinittg Ilie prei)ai?lion atid disseiiiiiiation i)I' liiiancial s¢alLm¥nls Imay IliffLI- fi'oin legi51alion in oihci. jui'iscliLtions. Dis¢losui'e ot. intoi'irt*ltl4)n to auditor EJLI) ttu%lcc lias 11< ken slcpb iliat tlley ouglii to liavc lakcn as a Ilustee iii oi'dcr to inakc Ihciiiscliic.s awai-e ol. any relevanl dudic infiiniialion aiid LO esiahlisli rliat Ilie chai"ity's audiinr 1.4 aww'e of Ilicil iiifi)I'iiiation. Tlie Ii'uslee% oiitiriii that ih¥i'¥ is no I'Llci'aiil intoi)iiats"un that IhLy kiioiv ot anil ul-ii'hich Ihey kiioiv Ihe auditoi" is ui)awai'¢. 'I'lic annual I'typoit ivas 41)1)i'uved by the tIUSlees of rhc chariry 011 24 Sei)lembei' 2025 uiiil siBiiLd oil it$ bcl)alt by., MLKile Ti-ustec Page 7
Landau Llmlted Indcpciideiit Auditor's Report to the MciRibers of Landau Liniited C)pliiliin Ve I11V audiied die lillaiici¥il st&leniei)Is ol. Laiidau Limited (Ilie 'clidriiy') lTri' d)e siear elided 31 Deceinber 2024. Ivliich comi)iisL IIIL Stateineiii of l."iiiaiiLial Activiti¥s, Bdil(11)cc Shccl. Skniciiieiir ot. C&sh l.-Ioll.s. iiiid Notcs li) (lie Fiiiftiiciiil Siaieiiieiitg, iiicludiiig a sui)uiiaiy of bi¥iiilicanC accounlii)g i)olicie.q. Tlie fiiiaiiLial I'ep()rtiiib tiamLlI'()I'k 111421 lias beLn api)licd in rhcir p)'ei)aratlnli is Uiiiled K iiigdom AcLoiinling S¢¢iiid411'd5, Lonipi'isiiig Cliaiitics SOIiP FRS 1112 'Tlie Fii)ancial Rep()rtiiig Siaiidard ai)plical)le iii Ilie UK and Elei)ublic ol. Irclaijd, lid appl iLciblE IiQi4' (Uiiitcd King(loiii CJLt)erally ALLepicd Accountiiig PraLtiLc). Iii our opiiiioij Ilie tit)anci<?I SUleinents: giiic a t1C and Liir vicw ot- ilie stale ot. dic ¢liaiily'.% flairs ai 31 Dcccinber ?0Tr4 and ot its ii)coniing resf)urces and application of i'CbOUI'¢e&, including its incoiiie llnd expenditui'e. for tlie yeur Ilicn ended: Iiavc bc¢n pi'operly prep1¢ rcd in accr)rdance M'illi Uniled Kingdoin Gcneially Accci)Icd Accouniiiig Pi'acticc. liiivc l)¢eii i)rci)I.cd in ¢iccordTrnce with the rcquirciiicnts ol'tlic Coinpanics Act 2006. Iliisls t'uj. upliilon Ve coiidiiclL.d oi)I' liiidit ii) accoi'dance will) In(ernatioi)al Sla&idard5 011 Audiiing (UK) {ISAs (UK)) ai)d iippliciil)Ic lillv. Oui. I'esi)u118il)iliiies iiiidei. I11Thsc slandlll'ds Éll'c luiilicr d&4cribe(l in Ilie 11 uditnr rcspoiisibililicq lor 11)L ¢iiidil ot. tlic Iiiiiincial Sl¢1teiiiciilS S¢¢llOI) of. oiii. I¢PL)It. Wc al'c iiidei)endenl vl. Ilic cliai'ity in ÉlLLOI'daiicc witli Il)£ ctliiLal I'¥qiiii'cii)Cll¢s that 411'e I'elcvJiil IL) uur aiidiL ol- finJnLiJl bidlcincnli 111 tlir UK, includiiig Il)¢ FRL'S Etlii¢¢il Si&111d.qi'd, 1nd M'e li:)ve hiifilled oiir uilici. ¢liiiciil rcsponsibililics iii ac¢oi'diin¥e lIth Iliesc i'equii'eiiienlts. Wc bclieve thdl the audit cviclenLe wc hvr ubluinLd 15 sufficicnt &n(l api)i'oi)i-iutc lo i)I'L)vi(le a basi5 foi. oui. npinioii. CiiiiLlu$lulli i'elatliig to ¥uiiig LIDIILei'n Iii audiliiig Il)L fiii¢lllCl<il btateii)enl.s, IiavL conLluded d)at Ilic IrLISlc¢s u.se ()[ die gouig ci)iiceiiJ basis or iILC(Illlltll18 ill tli¥ pi'ei)li fi1tioii ot. tlie tilldllCi471 5lnlci)1I¢8 is 1ll)l)I'c)priate. BabLd i)11 Ilie wt)rk we have pcrfDI'ined, wc liavc iiot ideiilificd any inaterial uncerlaiiitie% I'elnting to eitL'IIIS OI. L(Iiiditiniis Iliat, inilividiially oi. c()IILclivcly, i)iay Vilst STgiliticaiil doubl oil Il)L Ll)ai-ily'S abiliiy Iu Ll)Iltil)il¢ SIS goiiig coiiccrii Coi. a i)ei'iod of1 l¢as1 Iweli'e ii)onili% froii) Ivl)en Liic origii)£l1 finaiicial siaiemenls ivei'e auilioi'isL' Our I'eipoiisibiliLieS Jnd Ilie rebp0115ibiliLi&% ot'die irusLee% with I'e&pecl to goiiig cDnceiJ) ure de¥cril)ed iii tl)e relev4111t scclinns nt tliis rei?ort. Pagc 8
Landau Limited
Iiidcpeiidejit Auditoi.Is Report to tlie Meiiibei"s of Landau Liiiiited
tIILI- inl()l-lliailon
Tli¢ li'ustee.% clre i'e%l)nntsil)le tor Ilie oilier intotin¢ltioft. Tlie otlier intonndlion coinpi'ises 11)e iiilori)ialioA) iiicluded
iii the Ulllllldl i-ei)01-I, othci. thali ihc tinaiiLiiil sthteii)ents and oui. aiiditOl-'5 r¢i)ort tliri'con. Our opiniuii 011 Tlie
iii'iiicial .slatet]ieiil& does t)ot cover tlie otliei. iiiloTiii
Landau Limited
Illdependent Auditoi s Repoi't to tlic Meiiibci's of LAnd2u Limited
Auditor i'esponsihilitles toi. tlie audil Trl. tlie financial s¢aleineiits
Our objcLiives til'e lo obiillli t"cdsviiablc cisburallce lbOut wheilier Ilie finaiicidl sldteiiieiilb a ivl)ole al'e fl'ee
fi'oin iiialLrial iiiisslatcmciit, V4.'hctlicr duc to fniid oi. crror, aiid to IS5uc an auditoi S iepoi'l thilt inLluiles oily
i)piiiii)ii. ReKlS1)11I?l)le ?¢ s.%urance is Iiigli level i)f assurli lice, l)ut iq not guilYc?Iilee tl)al <111 audil coiiducled iii
iILLiiiililllCL' Iviih ISAS (UK ) will ¢ilM'41yS (lty"ILLI li iiial¥rial niisslalLIIILnl wl)cn il cxisls. MisstalciiiLiiEs cai) ariqc
rr()i)I Iraud i)r ei'Th)I' aiid are ci)iisidered rnalcrial il.. individually 4)r li) Il)L aggrcgalc, Ilicy Loiild reasoijably l)e
xpcclcd io intliienLE tIIE CCUllOllllL dccisioiis ot-llscrs takcn Oil tlic biisis ol. tlicsc tITliillLiiil stsitciiicnts.
Tlie exletit 10 M,liich our procedures C1L pable ofdelectit)8 irregularities, includAn8 fi'aud is de(ailed l)elnw'.
We obidined an undei'sldnding ot. itse l¥giil und I'egulaiury frdiiiewurks tliiiL are &ppliLable io tlii4 eliariiy and its
%ectQl' 4lnd delenniiied Iliat tlie Jiiost significant arc Ilitxse relating lo the repoi'ting fraiiiewoi'k an(1 Ilie relevant
UK lax l¢bFisldtiuii.
Wc uiidLI'Stuoil how the chai-ily is Loiiiplying M'iih those fi'ameivorks by i)iaking eiiquii-i&% ot. niaiiagLI)IClIt aiid
Iliose i'espoiibible toi. legal alld Loiiiplilliice procedures.
A5 ali audit eiigagenienl teani, Ivc ussesscd Ille 5U5ccplibilily Ot the cliai'ity's tiiiaiicial statcmciits tn Inulcrial
Ii)iSs11ilciiienl iiicludi118 liow Iraud ii)i¥liL OCLur aiid considcrcd tlle oppoi"luniiiLs and illLeiiliiJes Ilial tnay exist
wiiliin tlic clilll'ity tor trlliid. We considci'cd Ilic coiitrol.% tlill t tlic cli2( I'iiy lias c5thblislicd tu ¢lLldi'C.iS tli¢ I'isI<s
ideiilified lo pi-eveiil, deiei. and dclecl li'aiid. and liow tlie iiiana8ei)iei)l aiid Iiiislees iiioiiiloi. d)ose coiili'olb.
B¢lSLd 01) our iindei'sliiiidingy wc dcsigiicd (Iul. iiudil pi'ocediircs lo idLiility iiiin-cuinpliiiiiLe willi l(IWS iiiid
I'c&iul&tii)nb. TIIubC pfuLcdiircs iiivulvcd..
<nqiiii'irs Dr iiiaiiagp¢mcnl thiiJ Il)UbC LI)1.&c iviili ¥oiiei'niinLC;
-juurii<il ¢nliy l¢sliiig-
Landau Limited llldepelldent Aiiditoi s Repoi't to the Membei"s of Landau LimitLd UL lil. iiiii. i-epoi'l Tlii.% I'ei)ori Ès iiiadtt wlely Lo [11¢ ¢lJ8iilable conip&ny's ts'ustees, as a body, iii accordance iviili CliÉlPiei' 3 ot I)ai'i I C) of tlic Comi)anics ALt 201)6. Oui- dU(lit woi-k has bccn ui?d¢i%aktn w Iliat niighi state lo thc Lli¢ll'ity's It'u4tevs dio.se ITiaiiers we are i'e(iuii'ed io sl<e LLI Ilieim in 7¢ 11 1¢ udiinr'.% rei)ori Iiid loi. iio oihei, i)ui-l14).qe. Ti) rlie till Icst tiX¢cnt priiiiittLd by l¢lW, Ive do iiol accLI)( or iissiiillL I'¥SPI)iisibilily aiiyunc otl)¢r thdn IIIL Lliai'ilablc Cl)1171)Jiiy iiiid il.g Iruslee.% a% a l)i)dy, Ioi. oui. IlLidiL Wl)I'k, for diis I'epoi'L i)i' foi- 1Sie opiiiioits we lTravc r()I'i))ed. I,ullisc OssLlioii FCA (Seiiior Slatulory Auditoi.) l.ur lind uii b¢hAIt' ot CRSI. AcLounlilnlS Limilcd. Sintiirory Auditor Romiilli Hoiise NDIlli l Tlic Pi'ofLssioiial Qllarl- .%lii'civsbiii'y Biisiness Pnrk Slii'rKvsbLII'y Slii'upsliii'c SY2 6Lti 24 .Sci)teiiibei' 21125
Landau Llinitcd StatL'inent ot. Fiiiaiicial Activities for the Year Eiidcd 31 Deceinbei. 2024 (IncludinLF Income dnd Expellditure AcLlllIAIt And Statement ot Total Recognised Gains and Losse5) Unrc$ti'icttd fund& Restylcted fuiids 2U24 Note liiLonie uiid bndi)M'inents triiin: 1)011l1 Iioiib, IcgTilLiGS 11iid grnnts Cl)£ll'i(ul)Ic <lLtivitic II)VL'suiicnL iiicome 011)ci' itlLVII)¢ 87,858 1,862.808 9,180 892.401 980,259 1,8()2.8011 9,180 Total iiicomc 1.967.405 892,401 2,851),8U6 EI XPL'iidliui-L Ull: Cliai'ilqi blc iicliviiic8 2,012,544) (1,147,985) (3,1 ()0,529) Total expendI1.C 12,nl 2,5441 (1.147,985) 13,160,529) Nct cxi)ciiilillii 'I"rilliStcis beiMVLli lun(Is (45.139) (7?.240) (255,584) 72,240 {300.723) N¥t move171¢nt in lun<15 (117.379) (183,344) (30L).723) RYL{111at1On ot- fuiids Ti)1<l1 tiinds bi-oiiglil Aoi'ward 115,879 299,549 1,415,428 Total fiinds Liin'ied lorwfird 20 998.$00 11 (),2U5 ,114,705 Tlic iiotcs Oil PÉigcs 16 to 31 form an intcgi'al pait of thesL financial staleii)eiits.
Landaii Liniited Statemeiit of Fiiiaiicial Activities foi. thc Year Ended 31 Deccmbey 2024 UncludingF InLume and Expenditui"e Account aiid Statenient ol. Total RecuLyni%ed Gain and Losse5) Ciiinp(Il'iltive for tlic year ended 31 Deceinbei. 2023: Uiji'e5tricted lunds RebtYl¢ted fuiids Total 2023 liicoinLi xnd Ei iidtbM'illLiils li't)m: Doi)iilini)s, legllcie.% aiid graiils CIIui'ii<iblL IlL'livilics Invcsimcnt inLoine Oilici. incniiie 2.7UO,121 2.79R.075 3,01)8,388 3,0?9 6,9()7 3,068.388 3,(J29 6,967 Tol&il inci)iiic 3,176,338 2,700.121 5,87C),459 Eypeiiditui'e i)n: ClIAI'iillbl¥ ilLlivi(ie?i {3.119,2131 {2,651,087) 15,77n,300) Tuliil exijenililuir 13,119,213) 2,C)51,087 15,77n.300) Nel in¢oii)e Ti'an.sler% hetwcen funds 57,125 363,402 49.034 (363.402) 106,159 Net InoveiiienL in lunds 420,527 {314.3C?8) 106,159 Ileci)llclllThtlnn tunqls Tul'il tiiiids bi'niight toiivard CJ95,352 613,917 1,309,?69 To1411 tiiiids Cll I'i'ied tOllV411'11 20 1,115,A79 299,549 1,415,4ry8 All of ihe Lh'11y'% aLtivilics derivc fiDm continuinbi opw'alivns duiing the abovc two pci-iods. Tlic tiiiids breukdum'ii fvi. 2U24 ?023 sffiivwn in nole 20. Thc iioles oii pagl 16 to 31 forni ali inL¢¥rul i)hrt of ihese tinancial stateiiieiits. Pagc 13
Landau Limitcd (RegisÉi'ation iiuinbei.: 03084746) Balance Sheet as at 31 December 2024 2024 2023 Nole ro lied assLts 15 390.0119 41)4.65? Cui'i'ellt assets Debioi's Casli ut buiik an(1 117 hand 16 17 511 124 317,337 $49,178 ()75,807 828,561 1,224,985 Ci'Lditui's: AiiiouDts falliiig due Ivlthin unc yc4r (103,865) {214,2091 NLt LurYLnt X55ets 724,696 A,O10,776 N('.t assets ,114,705 .415,428 ruiids ut. tliL cliirity: Ilesti'lLted iiiL'iiiiie I'und lesli-ic(L(I fundb 20 116.205 299,.%49 Uiii'¥%ti'lLtL>d InLUIIIL fund% Uiii'csli'icted tuiids 998.50LI 1,115,879 Tul#l I'und% 20 1,114.70$ 1.415,418 TIIL fin<incial sliilLit)enis oil pages 12 10 31 were appi'oi'ed by ilie tnislees, and auil)oi'is¢d isbue 011 24 Sei)l¢inbei' 2025 and sigii¥il uii Ihctr l)ehiill- by: M l. l<it Ti'uslLe TIIC IlOte5 on pugcs 16 to 31 forin dll inlvgral part of tliesc tinancial stalcimriils. Pagc 14
Landau LimitL'd StatL'vneiit ol. C2sli Flows loi. tlie Ye21. Elided 31 Decembei" 2024 2024 2023 Notc CAsli Iluws ti'ibm Trpei'utlllg actli'ltles NeL L£lbli {expeiidilure)l&iiconie (3UU,723) IUCi,159 Adjuslinciits to cash Iloivs fi'oin non-casli itcn DepiELidlion InvcslinLnt iiicomc 14,643 9,180 14,959 (3.1)29 (295,2()0) 118.089 Woi'king capital adjustniu)Is Deci'ciise iti debioi's l)eci'eAse iii ci'ediioi's DLLI'Las¥ iii (l¥lci'i'¥d iii¢omc 16 37.954 1110,344) 591.415 (231.3J2) 361.458 Nct cash floivs fi'oiii opErulll)gl <lLtii'ilies (367.65U) 116.714 Cs%h fli)ws fruni Inves11ii¥ iiL'tlvlllL5 Ini¢i'esl reccival)Ic Aiid siniiltLr income 9,180 3,029 Net ((leci'eis sc)liiicrcnsc iii casl) 11 lid C47$1i equile[S (358,470) 119,743 C41.811 ¢iiid cnsli CqUiViilcnlS Ilt l Jillluiily )75,807 556,Q()4 Ca,s1i and casli eiiuivalents at 31 DecL'inber 317,337 (175,8f17 All i)t'ihc cas11 tlow& ai'c dcrivcd ti-ui)i Luntiiiuiiig upLriitioiis dui'ing iliL aljovc hi'o i)criods. Tlie iiot¢5 011 ptLgcs 16 to 31 form ai1 integral pail of tlicsc tiiiancial statcmciits. Ige 15
Landau Limited Notes to the Finydiicial Statements (oi. the Yeai. Ei llded 31 DccL'inbei' 2024 I C.li#rl(y.%lalu Tlie LI1lriiY is lii))ilcd by 4fu411'4tnlee. ineoii)Ol'dted in fngland & Walcs, dnd conbequentl), docb iiol II:Ivc bliare cJpil.ql. E¢i¢h i)t' Ilie liSlee ib Iilible If) coiilJ"Abiiie dn &nJouiil nTrl exceeding Ll LowdTdb Ilie 1¢ ssels ol- Llie Lliai'ily rhc a(Icli'css Ut. ils I'CbBislcir(l offiLe IS: S Ldiid<iil C,oui'l Tdn B4111k VLlliiigtoii Telloi'd I'FI I FIL.: 2 AlllIn11nE pTrllLIcs .SuiiinII, vt. &lgninLallt IlLCnUlltln% pollLles and IILY #LCOUlltlJi&v esc111tLls Tlie pi-inciyal accuuiilin¥ policies applied in Ilie i)repftralion ol- Ilicbe liiian¢ial %lateiMenls dl'e bel aul beloiv. Th<s¢ i)vliLiLs haiiL bccii cuiisisteiitly applicd to all the yeaiE pl.knentcd, unless oiheiivisL Statcd. Statciiieiit ijf L411Tipllaibce 'I'h¥ IiiiaiiLial stat¢i))¢iJli havc bccn prei)ar¥(l in accoi'danee Mith ihe lVaIl1 veisioiii ut the StatLinciil of ReLoiiiineiided PrLtLlice ai)pliciible Io L47r1¢1e.S i)i'ei)ariiig Llieir accouiils iii accoi'duii¢e iviil) rlie Finiiiicial Rcpoi'liii¥ Sta11dai'd appliL(Lble in Ili¥ UK a17d Rei)iibliL ol. Ii'cland (fRS 102) Icliai'itlC5 SORP (FRS 102)), Ihe FiiiilllLiiII Rei)oi'liiig Siandcird applicable in tli¢ IIKi Knd Republic ol. Iielaiid IFRS I U2) , tlle Clidrilies ALI 21111, tIIL CompJniL5 Act 2006 aT)d UK ticnLmlly AcLei)ie(l Accoiiiiiiiig Pi?etlLe. Basls ol- pi'epai'atlrjn Lan(lau Liiiiit¢il iii¥rlS Ihc dLtinilion ot a public bcnetii entity uiid¢r FRS 102. Assets aiid liabilitic$ arc iiiitially reL()giiised at 11isl.1CaI cost or U.anelLOti vlllue ui)le.k% otlienvise slated iii die relevaiil accountinu i)olicy Motes. Going concern 'ri)c tlllstces considei. that theii ait no matci'ial uiiceilaTllti¢s abour tlie charity's ability to continiic as d guin&' concei'ii llor ill?y sigiiifieiL Lil ai'eas of wicericiiiit). L]ial aifecl Ilie c.Iriyirtg value i)I'assets lield by Ilie cliai'ily. IIic(blllL diid eJidib)VnlL'lits All in¢omL is re¥ogi)iscd oiicv (he cl)atity has cnÉiileniei)t to Ilic iiicomc. 1£ is pi'ubablL that th¢ inconi¢ ivill bL recLiVLd iin(I thL amount of rh¥ iiiLoiiic rcccivablc bc nicasurcd rcliablj,. 117Lnnic ti'()m Ll)Iili'¢lLts tni. th¢ supply nt- 5erviLes is r¢¢o8ni5cd iviili tlic dclivei'y DI. Ilic conti'uclcd sci'viLc. 'I'liis is clabsilied a% ui)re.%lriLlcd lid8 unless ilici'c is a cnniracluil I'equii"eineiil fnr il to be spLnl oli u i)ai'ticular i)uipi)se iiiid I'eturned it'uiispcnt. ill which C2i SC 11 lllily bc rcglli-dcd li S I'eslricled. Doiirtflipijs iiiid lega¢i¢.Y Uojithtioii% al'e I'eLogni.%cd wlicii the charity lias bccn notified in writiiig ot. bnili the aiiioiint aiid setilei)ieiil Ll¢lt¢. Jii Ilie eV¢LiI Lliat a doiiatioii is subjeci to coiidiLioiis Iliac I'eqiiii'e a ICVLI ofpci-foi.iiiancB by ilic cliaiiLy befoTe tlie Lliill'iLy is eiititlcd to the tiinds, thc iiicotnc is deteiTe(141nd iiol R-ccogiiiscd wilil eiihei. tl)osc coiiditiolls 1£ I'c lully mcr, OJ. tlic (ullili)IcnL ol- Iliusv collditioiis is ivholly witl)iii tlie coiiti'ol ol. (lie chi( illty it lid it is pi-obiiblc tliiit Il)csc LVI)dilitsns ivill be fulfillLd in Llic Itpuiting pci'iud. Page 16
Landau Liniited Notes to the Finaiicial Statements foi. the Yeai. EndL.d 31 Decenibei. 2024 yvuiII.i icreivuble CJf&inLs ¢ryl'e i'eci)gi)ised wlien the charily lias an eiititlen)eni LO Ihe lidS aiid uny coiidilions littked to die griiiiLS li¢lVL bLLn i)Icl. Wliei'L Pel'toi-i)iat)Lb cniiditi01l8 £ll'L at(acliLd lo tIIL byrdnt ai)d urc yei to bc 117Ct. Ilie itic()mc is rLLObtrnised as a li'ibilily aiid included nii die balaiicc She as defei'rLd iiiu)iiie lo bc I'eleased. 4 YPL'tiditui'L' All L'xpLiiditure i.s recouiised oiice tlicre i.s a le8al oi- LollbtsucliiTe obligalioffti t() tEiaL expciiditure. li 1.% prob¢ibl¢ selilLmcnt is r¢quircd an<l Ilic dinouiit cun bc eured reliably. All costs dre allncatttd Co Ilii. 141)1)Iic£tble expeiidilui'c lie1¢ diiig dial dgLire&ile siinilar cLI.%ts 10 diat calcgi)ry. Wierc LQSls Cal0( bL (Jit'Lcily lltlribiiled io P4ll'tiLiilfti" Iic¢l(liiigs Ilicy l1<1VC beeii llllocatcd i)n a bi£ Sis COllSiStenl M'illi ilic us¢ i)t I'C50LiI-CC6, wilh LLllii Lil sl2t tl- Cobls 4111oLillLd oil ti)e basis of lillie si)ciil. aiid deprecialion cliai"ge• allocaied oli tlic purlioii of Ilie asscl's u5L'. oilier supijoi't rosls arc alloca(ed based on lh¢ sprcud of slaff costs. Cliuiiliibl6' ¢ic¢lvilicb Cliill'iliihlc cxpcii(liiurc coinpi'is¢s th0 cos15 inclin'ed by tlle Lliiirit), in Ihc dcliveiy of- its ¢lCtiVl(iCS sind scrvicer> lui. ilb bencfiLi%ll'ies. It iii¥liidcs boili Lvsis tliiil Lai) be dllvtialed dii'eLily lo bLluli aLtivities dnd 11)use Los15 vf ali indii'¢LI nkiluir neL¥bSdly LO &UPPOft Llicin. Gv(iiilJJi'oibj,sjon,¥ Pi'oiiisivnb loi. gi'Kliils are m<ldc wlicn Ilie intciition lo niakc a granl been coiiii)iutiicaLcd to (lie recipicnl hiit tliei'e is iincct'liiinly uboul cidier tlie liining ot'lljc grnnl or thc aiiiouni ot. grant Pdjdblc. (Jl'L?nts ullei'cd .%ubject to ccnain cvndilions wliich l)uvc noi bcu) tiicl ai Uic s'c&i' end dalL al'e nulttd us LUllmlltii)ciil bui iiot aLciiie(l as ¥XI)Liidiiui'e. Suppui't Lljyts .8uppoi'l cnsl4 include c¢nti'al tiillciionb ond ILive becn allocat¢d lo aclivily cost cLigOi.1Cs 011 d babls ¢nllSl%tent witli Ili¢ ii,sc ot resourLes. GoTrei'naiic¢ costs 'I"h¥bL incluile th¥ icksts arti-ibiilablc to the chai'ity's comi)lianLe wilh ¥onslinilional an(1 statutory i'equii'Lments, 11)Lluding ¢111dil, sli'aicgic in41niigcmcnl tind inisiecs Incelingb and reiinbui'sed Cxi)lses. Goi'ei'niiicnt ¥*rants Goi'ei'iimctit gi'anis al'e i'ecognised bascd on the accival muilel and ai-c mvaSWL ut rhe fail. value of tliL a5sel I'¢¢¢ived OL" reueival)Ic. Gi'dnls at'c c115sificd as I'claling viiliei. to revcnue or ro assets. Gi'dnls Iclaiiiig lo I'evLnuc re recogiiised in inco1¢ over Ilie pei-iod in whicli Ille related costs £ll'e l'ec0155Cd. Gi'aiils rellc tiiig tD cll'e I'eLogni,scd OV¥i- Ili¥ LXI)ected us¥ti11 litc of the asgct. Whti'e paif of a gsrant relating to <ln ¢lSS¢t is dctcri'¥(I, il 15 recogtiised db (lelerj'ed iiicojiie. "rhc chai'ity is con5i(lei'ed to pass chc lest% sct oiil iii P&ragi'aiih I Schedule 6 of thc F'-inaiirc Abi 2010 aiicl IhLI'Ctore it mects thr (Ictiiiitioii ot- a Lhai-itabl¥ cvmpany foi- UK coi'poration l<lX I)Llfl)oses. AcLOI'(liiigTly, tlie chdi'iLy IS Pnteiilially exa)Ipc Iroiii iaxi1tion iii respect ol- incoine or Ciipilal gaii14 i-eLeived )viLliiii categories LOIILI-cd by Qhill)IcI' 3 Pait I l ot" tl)c Coi'poration 'f4lX Act 2010 u1- Scclion 256 ot Ihc "faxatioii ut L'hai'gcablc Ciaillb Aci 1992, lo thc exiejit ttiak such Ancoiiic oi. gains are applied exclusivcly LO cliai'ilable puiyose.s. Page 17
Landau Limited Notes to tlie Finaiicial Statcments for tbe Yeai. Elided 31 Deeeinbcr 2024 TaiiEiblL. Iixcd a5sel5 Iiidividu1c I lixed It.isels cosling £ 1,000 oi- ii)ore are inilidlly recoi'ded at COSL Depi'ecialii)ii an(1 amni'tisatiD I.)LI)I'LCldlioii is i)I'ovi(Ic(l oil laiiL¥iblL. tix¢d assLls so as i¢J Iw'iie otl. Ihc cost or vulu¢ilioii, ILSS aiiji c5tliiialLcI residuKII I'ulue, ovei. Iheii. expeLtttd lu1 econoniic lite Lolloivs.. AS¥L't Llass Freeliiild properly Con)pulei' L(iuipiiienl Depi'L'ciatlOll IllLthud aiid l'ate Noi deiireci&Led 2SU/o slrai¥l)I linc Boi'i'uivin¥B InicirL-b¥il1'Ing boi'i'L)will¥b dl'r initially rcLOI'dcd al fdii. valiic, trdnbaLIioii LUSIS. Inlci'ci>C-bcarinb bori'owin¥s" icr¢ sul)sequei)Ily ca)iicd al Iilllaltiscd Lost. willi Ilic ditlcrcncc belweeii tlic i)i'occcds, iiel ol. li'dtlbdLlion Lubls. dnLI tlic aijiuuiii due uii redLI)Iplivn bcing i'¢vv&7nis¢d a& a Lliai'ge lo tl)e Stsienieni 0%, FinanLiul ALt11t1¢S tsvei. Ihc i)crio(l of th¢ i'¢l¢iiaiit boi'i'oiving. Inlci'cst exi)ttnsr is i'¥¢ognised on the basi5 01- thc cffective intriyst i))crhod an(1 is iii¥lu(ILd it) iiitLrcsl i)ayablc aiid siiiiil<ll' Lliai'ge8. Bi)rrowiiigs <irc cliis24ilied cueI liabilities unles.% iiie cliarily Ilas lin ui)coiidiitonal i'iglil lu deler 5e(ileiiieni nt the liabiliry 101. 411 leasl e1ve inonihs llf(er die rei)orling ddle. un(1 struitui. Uni'csti'icleLI iiiuome tiinds are genei'al fiiii(Is that arc uv&ilabl¥ for usc at thc tiusttts disii'etion iii fui'lhcimnce uf Ilie objecLivets ol'11)e cliii'ily. Resti-iLIL(l incoine fuii(Is are those donalc(I foi. use in a p.11C)jlar .¢4 or fDI' specilic i)iii'i)oscs, the iise of ivhivh is I'eslriLled to 11)al %ll'eil Iir purpose. ])L'nsloiis aiid olhcy p05t rL'tli'eiiient obligations 'I'l)L uharity 01)cimtcs a defiiie(I cortti'ibutiun i)e115ioiI s¥henie ivhitih is a i)Lll.%ion i)l&n unclei. Ivliicli tixc(E ci)iili'ibutlnll% ill'c P4iid intl) Ic pcnsion fund ¢ind Iljc charity Iiiis no legal or eDAstniciiVC obligltlioi) li) pqy fui'ilici- coi)Ii'ibulioiiS CVLli if thr ftiii(l (locs iiot hold 5uffillLlIt a.*SLts to PLLY dll emi)loyc¢S Ihc bciicfits I'Llaciiig io IMI)IuyLC seiViCC 11) tli¥ Lui'i'ertt diid i)I'ioi' pri'io(Is. Coiiti'ibiition.s lo dutincd coiitribuiion i)lan% al'e iecogiiised in the Statement ot finaiicial ActivitiLs ivlicn tliey ai. due. Il. LOIILril)utinii Pciyineiii¥ exceed tlie coiju-ibuiioi) due tor service. Ilje exce.%s i.s recognibed as (I prei)dylI)eiil. Page 18
Landau Limited Notes to the Finv4iicial StaÉcinents foi- the Year Elided 31 Deceiiiber 2024 -1 liicuiiie tyaii) di)na¢inns, ILiivaciL's #Dd gi'aiits Unre%tricted Resti'iLted fuiids Gviieral 21114 Doi)<ilii)n.s and ILgirt cies. Dvnatioii.% fi'uin indivi(liialii CyYant5, IIILludin¥ Lapital gi'ants. GovcrnJnL'nL yj'iinls lJi'aiils lft'i)I)i ollier cliaiities 5.888 5.888 81,97Q 490,908 401.49.3 572,878 4111.493 892,401 980.259 Uni-estrlctL'd lunds Geii¥i'al RL'sli'lcted fuJid?• Tot'al 21123 DDllUtions and legacies. Donatioiis froin Indivi(lU18 Qil4ints, iiicluding Ciipifiil ¥ri1nls' Gov<i'ni)i¥nl gi'Jn1&4 Gi'ai)t& ti'oni oiliei. ch¢ii'ities 261 261 97,693 97,693 2,7no.121 2,700.121 97,954 2,700,121 2,79fl.U75 (Trjvei'uiiieiil .17¢$ I'eeeiv1£ ble relale.s lo graiits from loeul CDuncil.% and Ihe NHS lo sui)poi'l si)ecific projeclb. Mucli ol- Ilie I'educliDn in 'an1 luiidliig I'elatcs to prDjeci,s wliar Ilie cliiifily were i)aying gi'aiils lu piit'liier ei'viLe i)Ix)vidcr.s aiid Iliis cosr 1114 8 siniilarly r¢du¢ed oiicr tlic y&ir ti'om Ll,9U3,4211 jii ?U23 lu L2? I,IIy7 jii 2024, r)cc&ils uf this ail iii NotL 9. Ige 19
Landau Limited
NotL's to tlie Finaiicial Stateincnts foi. the Year Ended 31 Deceiiibei" 2024
Rests'iLled grAnts i'eceived li'oin goiteinii)enl agencies and otlier cliwilics Y4 ¢ Jncilysed u% Inll(Iivs:
2024
2U23
All Age Aiilisin
13130 S'hi'oi)shirL
BRO HLfLtui'(IsliirL
Individual Pl
Landau Limited Notes to the Finaiicial Statements foi" thc Year Elided 31 Deceiijbei. 2024 Uni'cstl'iLtc'd lunds Jeneral 2024 2023 Tiitvrest reLeivablc iL iid.giinilAr inci)Iiie' llltcrest I'eueii'¢ible vIi baiik dcposits 9.1140 Y.180 3,0)9 6 OtliLI' uicunie Uni'estvlcted I'unds GLI)ei-#l Total 21124 'rotul 2112.3 RLn(al incoiiie Otlicr inL<)ii)c 6.()3.fj 624 624 6.967 7.559 7,559 6.967 7 ExpeTidl¢ure un Lli#i'ltable aLtivilies Unrestricted I'otal 2Q24 GellL>I-AI RLSti4ctL.d sUj0].1ed eiiipli)ymei)t seivices Dei)reci£ilioii, <l11101'IAsulion lid ollier 8iniil%ll- Losts Ciliini liinding o1'41Ltivilics Si&il'l' LO.SIS Allocatcd SiiPPOA'L ¢osls Govei'nance Losts 208,410 2().838 235,2(18 14.643 I OC),826 14,643 221.097 2.087,431 44(),197 155,893 114,271 966.520 411,356 405,841 155,893 2,012,544 ,147,985 3,160.52Y UnJ'estricte(I unds Re5triLted 2U23 Nvte SIii)IJUl'lrd rjiiploymeiit &crnpiccs DLI)reLlcltiDIl, IIIOLIisiili(In a17d odicr sii)iilai' cnsts (iriiiil luiiding nlaelivilies ,Sliff costs AllocalLd siipijort LO.Sts Gov¢rnaiiLe L(k8lS 249,85U 37.959 2117,809 14,959 802,846 1,4f)4.870 455,175 131.51J 14.959 1.903.420 2,8C)3,105 564,079 13C),928 I.100,574 1,398,235 108.904 5,415 J,119.213 2.651,087 5,770,300
Landau Llmited Notes to tlie Fiiiaiicial Stateinents foi" tlie YL'ai" Ended 31 Decenibei. 2U24 Tlie supported einployi1il¢ scii'ice% Ci).%t 1% a1lysed as lolloivs- Uiji'esli'icled t'uiids Desigijialed RvsiYiL(td Tiital 21123 21)24 Deliveiy uuslts S'ubcoiilidLtoi' costs DciictlCi¢lly Costs Calc 1)d salon purclias¢5 2,151 45,280 81,223 39,959 19,363 7,5()7 37,543 1,453 2,880 (J3,01)5 107,352 28,935 20,858 11.804 81.223 39.797 19,363 6.235 14,-355 1.448 162 .332 23,188 .81lc Il. (I'civcl LXI)cnse Vi)lui)teet' tt'aiiiiiig aiid exi)en£es MoiiiLL)I'ingi lind ¢vAliidiiull LO& 2.845 2U¥.430 2(),838 ?35,?68 287,809 In ail(litiuii (L) the exi)cncliliire analysld abovc. th¥Y¢ ale also govcinwice costs ut. £155.893 (2023 £136,1)28) wliicli i'elale dii'ectly to charilqible 1¢ Cclvitics. Sec notr 8 lor fiii11ici' deiails. 11 Anal.y515 Ot. gi)i'ernaiiee an(1 suppovt costs Clidi'll*blL' HLtlvlllLS- analysls uf #lloLAtI'd ¥uppDI'¢ L'oslt Uni'c'51riLl¢d 'r(Ital 21124 General Rc$ti'tLtid 2U23 Reiil, ralcb aiid woler In8uI'llnLC 'I'¥l¥phonc and inlei71¢1 Qtliet. i)i'vinis¢s expenses 124,186 9,451 31,639 93.738 ?0,100 46,343 11,227 45,597 2,530 19.019 325 1.6811 9.134 133,320 9.451 33,471 91,738 20,100 55.208 160,OOY J,12(1 44,899 86,731 22,538 64,379 .54,?86 43,427 37,6116 38,101 1.832 oiliei" ofiiLe cos15 Loi)Ipulei' cnsl.¥ SiibsLripliutis aiid iiieiiibcrsliips Mai-kLlin&t cvsls PriJtC5SiOliiil tecs D()l)<ltion,s B<lllk cl)arges 8.8(15 JO,3£8 8.408 1,279 480 54.005 3.809 19,499 325 1,686 2,897 405.841 40.356 446.197 564,079 Siii)poi'l costs liilV¢ bccii alloc41ted coiisistciitly beNiecii chaiitablc activities and govvi'nall ba5cd on iiiaiia(rrnirnL iiine. Pa¥c ?2
Landau Liinitcd Notes to the Financial Statements for the Yeai. Ended 31 DeL'eii)bei' 2024 G()Yei'ngiice Ll)St$ Uni'L'StriLted lunds Geiiei"21 Ti)tal 21124 'I'otal 21123 Wag¢s tsiicl bJlai'i¥b Pciisioi) costs AILdil lees Audit ot. Ilie Iiiiiiiicii£ I sraieinenls AIIuL¢il¢(I biipi)Dit cc)sl.4 138,218 2378 138,218 2.378 110,611 2,119 3,364 11,933 3,364 11.933 20,478 155.893 155,893 'riiL al Inclltcd 5IIPPQIY cost is sllli?ly8ed ils tollows- 2U24 2112.1 Nntc Odier ol'licc Lo%ts LL'g211 niid &)iofe8siondl IcLb and 14R Ci)%rs 'J.820 2,113 18,769 1,709 I I,933 20,478 g Gt-aiit-mikliig Aiixl)'si5 Ut. ¥i'aiils Gi-anls tu111stltutlTrn5 2024 2023 An#l)'sls All A8e Aulisin IN? PI'uLYI'dll)Ine B140 Shropshii'c BBO Hei'etard8hii'L SF Cuiiiiiiuniiy Gi'anl.s 114,771 106,826 54U,861 802.846 291,351 153,917 114,445 22I,OY7 1,903,4?U I'hc SLII)I)Ol'l Lostb dSsociatcil PIth gimiit-nidking ail. £Nil (311)ecembei- 2023 - £Nil). Cimnl.4 Iiiive bern madc Io large nu11)b. ul'li)eal orgaiiibAiions dnd cliku'ilies und. tlic al)ovc scliciiicl. IU Ti'uslees reniuiiL'i'atl¢iii ulid ¥iPLll$e¥ No u"Lislees, nor any pcrsons coi]neLied wirli thun. hiive reccivcd iiny i'cn)uiia-ntioii tiDm Ilie Lli4iiily dui-ii)u Ili¢ yeai.. No litecS lic1VC rcceivLd 1211y YCiIMburs¢d cxpensc$ 01- <ll)y Other bwietits troin the cliilfit5T duriiig Ilic ycic r. Pagc 23
Landau Llinitcd Notcs to tlie Fiiiaiicial St&teincnts loi. tlie Year iided 31 Deceiiibei. 2024 TIIC ciggrcgiiie puyroll costs ivtrc as lollows: 2024 2023 Stal't eosts dui'iiiki tlic yeAY M'¢i'e: Vi)¥e& atid s.2lat'ies Sc)Li(Il sccui'ily Losts Pen51011 cii%Is 2,018,152 172,529 37,346 2,6Y4,399 231,701 2.??8,0?7 2,975,835 21124 2U23 Dii'Luf slaft costs SLipiJurl tsliil'l. Ll).8is, iiiclii(liiig goveiMIiiic¢ 818,514 1.409,513 1.673,473 1,3Q2,3C)2 2.ry?8.0?7 2,975,835 Tl)e iilL7n¢l)ly llvci'abie nu111b. ot. i)er%ons lincludiiig &eniui' iiiaiiagciiicnL Icaiiil ¢inployed by 11)¢ cliai'ity dui'iiig the yeai. Ivas as Eolluivs,. 2L124 2023 Dii'ccr L,Iiai-ilnble woi'k Sfilt't Adiiiii)js1i'aljiic st81'1' 64 24 C)5 49 88 114 The &vci7gwr iiumbei. of tull-timc eqiiiv'al¢nl cmployccs dui'iiig thv y¥ar Mws 88 (2023 - 114). Tlie iiuiiiber ot'eiiiployee8 H,l)ose eiiioliiDieiilS lell wiibin the Aollowing b&i)IL4 iYAs.' 2024 2023 £70,001- £81),ono
Landau Limited Notes to tlie Finaiicixl Statements foi. the Yeai. Ended 31 DeLcinbei' 2024 12 Nlt IIic'()Tiilnxloulgiiing res()llrce5 N¥l loiitgioingl/iiicoiiiing res()uircs lor tlie ycar include: 21124 21123 Opel ÉItIllLJ Icases plant and ii)acl)inery Audil Ic¢s J)ei)i'ecialioii or fixed assels 10.100 3,364 14,1)4.3 3,720 14.951) 13 Audilvv%' reniun¥i'atli)n 2[124 2023 Auilit ot tli¢ tllll< 1)Cll¢ I slslteimeiits 3,364 3,720 14 1'axntluii Tlie cli<?riLy is <1 regislered chllrity &iid 15 Ll)erctor¢ cxempL li'oin laxation. I s 'rangible fixeil assets L*nd Fui'nilui'e and At l J(Iniiary 2024 370,53CI 77.462 447,998 At 31 DeLiinbci' 2024 370,536 77,461 447,998 DLPI'eLIHtII)n Ai l Jaiiii(Il'y 2024 ch11'ge tor tlie ycai. At 31 Deceinber 2024 43,346 4,643 43,34C> 14,643 57,989 57,989 NL't buuk VMIUL Ac 31 Deccimbei. 2024 370.536 19.473 390.009 Ai 31 DcLcJnbci' 2023 370,536 34.116 4n4,652 pge ?5
Landau Limited
Iyotes to the FinaiiciAI Stateiiients lor tlie Yeai. Eiided 31 Dccciiiber 2024
2024
2lJ23
id¢ d¢btUlli
Pi'ci)aymenls
AcLI'iie(l iiici)111
98.51111
45.388
367,336
245,0911
59.515
144.573
511 ?24
-549.178
17 Cthsli eAsli equii'glcnts
2U24
21123
C.&isIi ill baiik
Cas1) 01) l)lliid
316,153
1,184
()74,490
1.317
317,337
67S.11117
18 Ci'edi¢i>i'&.' AJiiouhf.I t'Alllnx due wlililn niie yeii.
2U24
2(b23
Tft'i?de ci'editai's
OiliLI' lilX4ltiOll aiid &ULiiiI bCLUI'ity
Olliei. Liydiloi's
ALcfLiiII.s
34,269
47,296
14.540
7,7()0
41,
45,-392
7,3)1 3
120,182
214,2n9
103,865
19 1'eiisi(In and iitlier gLheines
l)ellneil conti'ibulion penxlon scheme
Tlic cliai'ity OPCf
Landau LimitLd Notes to Ihe Fin2iicial Statemenls foi. the Yeai" Elided 31 DeLenibei' 2024 211 Fiiijds Balaiice %t 31 Balancc Yt I ITiconilnL' i'esouyces RL.sources e¥pcJEded DLICL'iiibLI' 2024 I'i'anslei's 2024 Uiii'LslI'i¢tLd liijid Geiiei'ul Cieiicral tund .115,879 1,967.405 (2,012,544) (72,240) 998,500 Resti'ictcd luiids Consiruclioii Sknlls Fuiid IPS Il¥ft'ilord IPS Woi'c¢slei' All Agc AIEtisiii E.qF Coiiununity Cir1t nts IAP'f Hci'ctord 14(iusing and Debl Advicc SciviLL Cliristniiis l-oud & Essciitilll l(eiiis Ai'ined Fui'L¢S Coiiciiaiil 229,576 157,888 56,853 141,697 (229,57C)) {170,890) (12.630) (364,208) 44,223 71,918 215,451 19.740 10,435 78.97 119,740) 134,470 (144,905) 171,917 {225.-£25) 251 C)4 (251) 64 Ti)ltsl i'eslt-iLtLd fuilds ?99,549 8I)2.401 (1.147,985 72,240 116,?05 'rotal tunds 1.415,4?8 2.859,8116 (3,160,529) 1,114,705
Landau Liinlted Notes to the Finaiicial Statcmcnts foi" the Yeay Elided 311)eceiiibei" 2024 211 Fuiid.s (Luii¢lnuL.d) BAlaTILV Slt Balance at I JAllllal'l Rcsoui'ce¥ LNpendLd l)cceiiibci' 21123 2023 rLsf)uries Traiislii's UnrLStI'ieteil tunils ¢pL'iieiul Geiiei'til fund ()95,352 3.176.338 (3,119.213) 361,402 1,115,879 Ile8ti'lLted BBO Shi'oi).shiit BBO HLI'eti)I'dsliire BBO Evolvc Coi)51ruLLii)n Skills Fui)d IPS II¢i'Lfvi'd Al l Agc Aulisni ESF Cotrniiuniiy G141nls IAPT HLlftoi'd Housi11g iiiid Debi Advicc Sei'iyiLC Buililiilg Shi'oi)shii'L chi.isliiii food & li5eiitliil 323,148 72,065 1,793 4,378 768.040 470.114 5,887 77.787 158,899 984.029 115,611 100.A52 (815,533) (465.810) (8) (101,785) (158.899) {R09,C)01 J {117.308J (9n,417) (275,655) (76.369) 17,C)72) 41,023 21,437 215.451 19,740 10,435 1?6,400 23,342 18,902 (91,694) (16) 53,608 (23.326) 267 (10) 251 ()4 Aiiiie(l Foi'ces Loiien¢lllt Ti)tAI I'L4s11'lLtLd fui)ds 613,917 2.700.121 ?,()51.087) (3C?3,402 ?99,549 Tulul lund¥ .3U9.?69 5.871),459 5,770,300) ,415,4?8 Folloiviiig Il)e coitiplelion of die ESF Coirniiiinily Granl proj¢cl dui'ing Ibc y¢ar, a recoiicilialioii coiiiplLblLd to ensui'e illl tiiii(Is t'eL#ived were C{)ccI1Y Incntcd. MLI llc2gciiiciit tcc toi. IIIC qun7tcr ciidcd 31 M4ifLlI 2023 lind iiot beLli alloL'iilLd in Ilie pi'ioi. ycai. <iiid Iliereloi'e tliei'c is a li'aiisfci. of fiinds froiii Ilic ESF Coiniiiujiity Gi'aiil 10 uiii'esti'icied tiiiidi iii rttspeLI i)I'illlS. F4)1- Ili¢ IPS 14crctvi'd and All Agc Aulisiii pi'uj¥Lts: prL)j¥Lt Losls IJI'L III ¥XLCbb of11)e w'unl fundin&i I'¥Leii'ed and tlic cliill'ily lias used wu'CbtriLted lunds lu Lovei. Ilie c()sl ()ven'un l() deliver ilic %crvicck.
Landau Lfimited
NotL's to tlie Finaiicial Statements rot" Éhc YL'ai' EiidLd 31 Decciiiber 2024
I"IIL SPCLiIiL puiposrs toi. Ivhich tlie liiiids are to bc applicd arc tollom's:
EIE40 ,Slii'()i)sliii-c -"l-hc Tluilding f4¢ltci' Oi)i)ortunities pi'ojeLt l)I'iiigs t()gYLIIILI' fuii(linLT Ironi Ilic li 110111¢ l Lnllci),
C.01))11)IiiiiLy Fiiiid i?i)d di¢ Eiii"opean SoLial Fuiid IESF) to lielp lackle dic povri.ly &ll)d social excliisioii faced by
IIIL 111()sl (Iis¢l(Iviiiilii ¢d pcoi)Ic iii Eiigl<]d. Tlie baldi)LC I'elates to iliL BBO Sliroi)sliit-c i)i'ojccl liiiil iiiuiiics liLI(I
lui. liiiurc 5p¢ll[l Iliicl I)Éll'lncr gi'LiiII payinenls.
BBO Hci'cl()i-dshii'c The Building Beiier Oi)i)IMtunilic,s projcct biings logctlici. lunding li'oni tlic Ncilioiiiil
Loiiciy Cummunity Fiiii
Landau LimitL'd Notes to thc Finaiicial Statemciits foi. the Year Ended 31 Deceiiibei" 2024 Ai'mL'(I l.ui'ty¥S Cuvcnaiil to pmvid¢ mcntoi" suppo1* thi'ough coini)iuiiiry pi'ojc¥ts foi. VLterans aiid Ihcii. Buildiiig Slii'oi).41)ii'¢ rei)reseiil.% gi'AIiLS I'eceived tlirougili Sliir)i).%l)ire Couiicil. Addilioncil Ile%lriciinii& (il'diil (ARCA) LOIYLI-ing 11)e 9 Inonth5 ti'om Nov 21 (L¥ Sept 22. 1.lie ¥i'iint i.s t"oi' suiii)oi'l ot biibillL.S.8 I'LknOI-Lly froiii Ilic inii)ULt lit. COVID-I I). C ily Ot. St()ke4)ii-'fi'Lni C()iincil Cl)riblm41S l=ood lind L5sc"nliiil Siipplics Fuiid - lu pruvi(Ic ti)ud poi'c¢ls %lll(I itLliiS io deliiiei. lo Ldll)iIicts Ill ThLd. All Agc Autisii) lo pi'uviilc Siisliiiniiblv $2ulisni support s'ViCeS (hiil Clliil)Ics iiuli.£tic pcoi)Ic. Ilicir i)ai'ciil%. rg11)ilies <lnd iinpic id Ccircrs lo cope (and ideAIIs' tjii'ive) by enabling tliei?) lo I'eacl) Ili¢ii' fiill polcniial aiid live as iiid¢i)endeiiily l)()N,%il)le (IvL 390,009 712.356 (IOJ.865 390,009 828.561 1113.865 116.205 Toliil iict sscts 998,500 I l(),105 1,114,705 Uni'L'stYictLd lund5 Genei'al Totxl tunds at 31 DL¢eiiibL'I' 2023 RL'StI-Icted Tangible fixed assLIis Ciii'i'enl ussets Ciii'i'Lni lidbililies 404,652 )25,436 (214,209 404,(J$2 1,224,985 214,209 21J9,549 'I'i)tal net a&ES 1,115,879 ?99,549 1,415,428 Page 30
Landau LimitL'd Notes to the Finaiicial Stateineiits foi" the Ycai" Ended 31 Deceiiibci. 2024 22 Analysis fj( IiL.I liind5 At3J l)ettiiibLI' 21124 At l January 21124 .#tsh IIoiv5 Lasli at bdiik Jiiil in l)and 675.807 (358,470) 317.337 675,8117 13511,47n) 317,317 At31 Deceiiibei. Al l Januaiy 2U23 C#sli IIviv5 C'.asli ai baiik 1< nd in lland 55CJ,Q64 119,743 675,807 -556.064 119,743 675,807 23 Obll&iAtlons uiidey ILasLs and lilr¢' pMrLIIiisL Lonli'arts Operotiiig IL&5e LIIITllllitinents Tolill tUlUl'L iiiiiiimiim ILasu paymL'nLs iiiiilLr non-LiinLellable uperaliiig leases as tnll()kn's: 2U24 2023 Laiid And l)uildiiig.% Iviiliin OliL' Ye1. Beliveeii one aiid tive years 103,088 90,690 82,2C)8 360,21)3 193.778 442.471 24 Re14ted pxi'ty, tl'anSgL¢liin$ Tliere iverv iio rel<iled parly ILXllsacliollS in Ibe year. Page31