The Landscape Institute
Annual Report of the
Trustees
For the Year Ending 31 March 2024
Landscape
Institute
Inspiring great places

The Landscape Institute Annual Report of theTrustees
Contents
Introduction
Foreword from the President
Report of the Trustees
10
Independent auditor's report
27
Consolidated statement
of f inanciaL activities
30
Balance sheet
31
Consolidated statement of cash flows
32
Notes to the financial statements
33

The Landscape Institute Annual Report of theTrustees
Carolin Gohler FLI, President
of the Landscape Institute
Over the last year, as President-Elect, I have had the pleasure
of visiting and meeting so many of our members across the UK
and have been impressed by the passion, drive and skills within
our profession, as well as the complexity and intricacy of the
vital work being led to address the issues of today. I very much
look forward to continuing these visits in my role as President.
As society grapples with decarbonisation, building
climate resilience. and promoting and protecting
biodiversity, we are going to experience signif icant
societal and landscape change5 over the coming
decades at both a small and large scale. Indeed, we
are already seeing profound changes in the landscape
and the subsequent impact on our profession already
being felt.
with the progress we are making and confident that
the implementation of the next phases of our 'New
Ways ofworking programme will gather pace and
enable a modern. streamlined and more efficient and
effective Institute.
Our project to design and commission our new digital
home is a key priority for us. Its implementation is
on track and when in place will provide us with the
data and insights to drive our continuous service
improvement, harness the power and expertise of our
members, and support communities and connectivity
among members.
In this context the Landscape Institute has the
critical role of setting the standards for landscape
professionals as well as being a major inf luencer and
commentator for the built and natural environments.
But also. and more importantly. the Institute is
bringing landscape professionals together and
harnessing their expertise. skills and passion to drive
us forward.
The 'NewWays of Working. programme Is focused
on putting members. needs and views at the heart
of evewhing we do, ensuring they inform decision
making and policy positions and that different parts
of the organisation work together to shape new
initiatives.
The Board and l are committed to grasping this
opportunity and for the Landscape Institute to be the
professional body and voice for the profession that it
deserves," to showcase what it delivers and achieves
for our communities,. to inspire the next generation to
join the landscape profession and work to inf luence
key decision makers on the critical role the profession
plays in improving the health and wellbeing of the
public and communities.
This report from theTrustees sets out our
achievements duiing the year.
The focus of 2024125 will be to continue transitioning
the Institute into an agile, adaptable and f lexible
organisation that is able to respond to the rapidly
changing requirements of our profession and provide
the support it needs. but at the same time one that
works collaboratively with members, staff, volunteers
and partners to advocate for and inf luence key
decision makers on the critical role our profession
plays for the public and communities.
2023124 has been a year of significant and positive
change and evolution for the Institute. Work over
the year has taken the steps needed to rebuild the
Institute and ensure strong foundations are in place
with f inancial sustainability and discipline at the core
of our agenda. While there is still much to do to
deliver our transformation and vision. l am pleased
The reshaping of the Senior LeadershipTeam with
the appointment of two new directors to lead our

The Landscape Institute Annual Report of theTrustees
policy and public affairs work, and membership and
professional standards, is a positive marker of the
transition underway. These key appointments will
enable us to start making the shift towards adopting
a professional standards-based approach that will
differentiate the skills and expertise of landscape
professionals, build trust and confidence in the
Institute and our members in the public and partners
but also position both members and the Instilute as
essential Jellicoe Lecture components within the built
environment sector both now and in the future.
I would like to thank everyone for their support and
positive contribution to the work we do- members,
staff, volunteers and our partners - as teamwork
is essential. We will continue to build on what was
started last year and by working collaboratively
together. we can achieve great things.
A key part of our work over the coming year will be
to work with the Advisory Council and consult our
members to develop the new corporate strategy in
the lead up to our centenary year, 2029.
Carolin Gohler FLI.
President
ImagE'.
C8rolin Gohler FLI PLI speaking at a Jellicoe Lecture
Landscape and Carbon
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The Landscape Institute Annual Report of theTrustees
Our members
Chartered Membership of the Landscape Institute ICMLI) is a
world-renowned mark of excellence. It is only awarded to those
who reach the highest standards in landscape education and
practice and endorses the individual as the best in their field.
Our members include landscape planners, architects,
landscape and parks managers, urban designers,
scientists and more.
Images
Riglrt.. Award winners at the Landsc8pÈ InstitutÈAwards 2023
Below. Marfield Park. M8nthester. Ll Awards winner 2023. Corten sieel
pede51rian boardwalk crossing flood 8ttenuarion Wild￿pe area.
Jarrell Goh
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The Landscape Institute Annual Report of theTrustees
Romy Rawlings FLI,
Driving positive environmental change
Some 30 years after becoming a CMLI, and having
just this year been awarded a Fellowship. I've recently
embarked on a new role as a freelance consultant.
While landscape underpins my work, in addition to my
love of placemaking I ve broadened into consultancy
around sustainability- embracing people. planet and
prof it. One of the joys of landscape architecture is
its diversity and throughout my career I've worked
alongside incredible people.. through this extensive
network my aim now is to drive positive social and
environmental change.
I've always been passionate about the enormous
impact that the external environment can have upon
people and plan to put my eclectic experience to
good use I
•r

The Landscape Institute Annual Report of theTrustees
Marko Yau. Student Member,
Raising awareness of climate resilience
'Winds of Change, garden was a Resilient Pocket
Planting category garden, created for the FIHS
Hampton Court Garden Festival ccpdesigned by
student landscape architects Marko Yau. Saachi
Parasrampuria and James Miller, and won a Gold
Medal and Best in Category Award. this July. The
purpose of the garden was to raise awareness of
the Importance of climate resilience for coastal
communities. The planting palette was selected to be
wind. salt and drought tolerant. The colour scheme
ref lected its unique coastal location. Native and non-
native plants, known to grow in the local area, as
well as found materials unique to site are dispersed
amongst the planting to reflect the Jaywick shoreline.
Members are the heart of the Landscape Institute and
shape everything we do through our Advisory Council
and our representatives at country and regional level.
l.j1',1

The Landscape Institute Annual Report of theTrustees
The Landscape Profession
Landscape is an essential part of the quality of life for
people everywhere. It provides a unique point of connection
between the man-made and the natural. It enables us to feel
engaged and curious about space; it permits us to explore the
intersection between an individual and a place. It is where
communities and identities are built.
The landscape profession is as diverse and dynamic
as the landscapes they work with. Landscape
practitioners work to balance the social. economic
and environmental needs of urban and rural areas to
deliver outstanding landscapes and places and create
inclusive. sustainable and healthy communities.
Our mission is to lead and inspire the landscape
profession to ensure it is equipped to deliver its
purpose under our Royal Charter for the benefit of
people, place and nature, for today and for future
generation5.
Constituted under Royal Charter. the Landscape
Institute ILII is the chartered membership body for
all landscape practitioners. It Is the home and voice
for everyone working in the landscape profession and
serves society by upholding the highest professional
and technical standards.
81
•ppgNTuMITY
TI I LQMPQM

The Landscape Institute Annual Report of theTrustees
Protecting the natural and
built environment
The Institute supports current thinking and actions
that promote the use of landscape for the benef it of
the public. welcoming initiatives that promote public
health, sustainability, and tackle climate change and
biodiversity loss.
Our key focus to conserve and enhance the natural
and built environment for the public benef it remains
constant.
The skills of landscape professionals. across
environmental planning, management and design.
can enhance the quality of human life.The work of our
members can reduce air and noise pollution. increase
the prof itability and sustainability of places- and lead
to more relaxing and healthier spaces to enjoy.
We support landscape practice that creates thriving
communities through the design and management of
inspirational places.
Image belDW.'
Urban GreenUP.. The Pollinator Project. U Awards 2023Winner C reShaFed.
Woodland Planting being rnanag￿ by cotnTnunty volunteers

The Landscape Institute Annual Report of theTrustees
10
Trustees
Report
The Trustees of the Landscape Institute present their annual
report and the financial statements of the Landscape Institute
for the year ending 31 March 2024.
The Trustees confirm that the Report and Financial Statements
comply with current statutory requirements of the Institute's
governing documents and the provisions of the Accounting and
Reporting by Charities: Statement of Recommended Practice
applicable to charities preparing their accounts in accordance
with the Financial Report Standard (FRS102) the Charities Act,
the Charities and Trustee Investment (Scotland) Act 2005 and
applicable accounting standards.

The Landscape Institute Annual Report of theTrustees
11
A review of the
business 2023124
Our year in numbers
0 143.000
unique website visitors
policy consultations
Social media
Membership
ILinkedlnl
oxo
6.000+
members total
747 723.000
posts
impressions
3280
140
CMLI
FLI
15
n 100+
speaking appearances
at industry events
pieces of media coverage
CPD events
38
51
centrally events including
branch Nn events
5 Major Events
26 Webinars
5 Masterclasses
2 Academies

The Landscape Institute Annual Report of theTrustees
12
Work during 2023124 has continued from the previous
vear with a focus to..
Key Decisions taken in 2023124
Develop a sustainable f inancial model and
diversify our income streams to address our
f inancial challenges and rebuild our reserves
Maintain the discipline and rigour we have put in
place around our f Inancial and risk management
and performance reporting
Streamline our operations, improve our Service
delivery and provide more focus on our core
f unctions of education. learning. professional
development and public policy development and
advocacy.
Strengthen twtrway engagement with members
and branches to ensure members are at the heart
of everything we do
Review the roles of different parts of our
governance structure and how they work together
to grow our capacity and ensure our decision
making is informed by our members knowledge
and expertise.
Deliver a new digital platform to enable our
new ways of working and communication with
members and to improve very significantly the
way we service our members.
The Board made the following key decisions
throughout the year..
To invest to deliver a new financial and operational
model which would ensure the Institute remained
relevant and fit for the f uture by meeting the
f inancial and operational challenges currently faced.
To invest in an ambitious new digital platform as
part of their commitment transforming how the
organisation communicates and engages with its
members,. to provide the capacity needed to grow
and strengthen member services whilst at the same
time as reducing operational costs in f uture years.
Appoint a new permanent CEO and the approval
of a new senior leadership team structure to bring
the consistent and stable leadership needed to
drive the strategic direction of the organisation
and improve delivery of its core objectives.
The implementation of a structured and robust
business planning and budgeting process with
new financial management processes and
procedures to ensure the Board receives regular
and timely financial reports. These are now
embedded and there is a new rigor and focus on
diversifying our Income sources and our business
development programme.
Launch the new Ll Academy to deliver our future
education strategy and development programmes
and drive our professional standards agenda.
continued on next page
Eight Landscape Institute
Membership Pledges
People
focused.
Membership
led. Systems
based
Supporting your CPD
En5uiewi rnembEW5ffl•nt￿%
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Operatio￿ Intra5tructwe
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The Landscape Institute Annual Report of theTrustees
13
Renew their commitment to the eight
membership pledges that underpin the business
plan and associated workstreams.
Introduce a new behaviour framework and
acceptable behaviour policy underpinned by
a set of behaviour principles as a f irst step in
implementing its new people and culture strategy.
The implementation of a Newways ofworking
programme including..
Plans to strengthen the role of the Advisory
Council and Its links with the Branches as the
key mechanism through which members feed
into the decision making and shape public
policy and professional standards.
The Board operating at a more strategic level to
oversee the operational delivery.
The introduction of a Board committee structure
to increase the capacity of the Board with
initiation of new People. Culture & Change.
Governance. and Finance & Flisk committees.
This new structure also enables access to
expertise and experience from a wider range
of independent individuals as well as Advisory
Council and other members to ensure that all
members and stakeholders are at the heart of
decision making.
O Member led
Working to ensure that the sustainability of the
landscape and landscape professionals are at the top
of national and devolved government agendas when
developing policy and strategy. Achievements over the
last year included..
Responding to 8 policy consultations to ensure
the views of our industry are represented and
heard. including Environmental Outcomes Report
IEnglandl.' Nationally Signif icant Infrastructure
Projects INSI Psl.. Draft Energy Strategy and
Just Transition Plan (Scotlandl,. Local Living
and 20 Minute Neighbourhood draft planning
guidance Iscotlandl, New National Parks
Appraisal Framework Iscotlandl,. EFRA committee
consultation response on green urban spaces.
Publishing key reports into Skills for Greener
Places and Safer Spaces to highlight the focus and
skills of our sector and what is needed.
Publishing and launching the Landscape and
Carbon report with next steps focused on
developing and implementing an action plan for
building on the recommendations made in the
report.
Developing the Recommendations to the Next
UK Govemment to Inform conversation with
government In the lead up to the election.
Updating and republishing the Landscape
Character Assessment Database in partnership
with Natural England. which is to be embedded
within the Natural England Environmental Benef its
for NatureTool.
Achievements
Over the last year the Institute has been taking
positive steps to becoming a more open. inclusive
and future orientated organisation with members at
its heart.
Collaboration is key along with building the partnerships
across the industry, government and public that
are needed to raise the importance and value of
landscape and the professionals that work within it.
Championing the work and expertise of landscape
practitioners through the press. broadcast and
digital media along with our events.
A series of webinars on Biodiversity Net Gain
held in partnership with Natural England
Work over 2023124 focused on a positive and
progressive agenda, based on three strategic themes.
HortWee]£
Hortweek
Dew4tlic'

The Landscape Institute Annual Report of theTrustees
14
Landscape has a vital role to play in capturing and
storing carbon, so we are immensely pleased to
present the Landscape and Carbon report. It builds on
years of dedication that colleagues across the sector
have already put into reducing the carbon impact
of development, and also marks the start of lots of
important work ahead. Collaboration and openness will
be vital to take these recommendations forward, and we
look forward to building on the foundations the report
sets out to build the partnerships required, and take
collective action on carbon.
Rob Hughes. CEO, Landscape Institute

The Landscape Institute Annual Report of theTrustees
15
People focused
Developing and delivering a well-respected and
highly valued professional development programme
to ensure our members achieve and maintain the
highest standards in the landscape profession. Over
the last year this has seen..
The continued sponsorship and active support of
the Open City Accelerate programme with renewed
sponsorship for another year. This free, pioneering,
built environment education programme is
aimed at young people from disadvantaged and
underrepresented backgrounds. The programme
supports young people aged 16-18 to explore
career5 in architecture. landscape. planning,
engineering and related fields, equipping them with
the skills. Portfolios, networks and conf idence to
make informed progression choices.
Bringing professionals together to share expertise
and learn from each other with 15 CPD events
covering topics such as BNG. LVIA. contracts,
embodied carbon, arboriculture, neurodiversity and
Blm.
The first course developed under the new Academy
which was very positively received and is now
helping contribute to our continued high pass rate
for Chartership. Two additional courses will now be
added to the portfolio In 2024125.
The first five Technician apprentices becoming
members of the Ll, with the Ll acting as the
End Point Assessment Organisation via special
dispensation f rom the Institute for Apprenticeships
& Technical Education.
A partnership agreement signed with Vet Skill in
which they will act as the End Point Assessment
Organisation for the Level 3 Landscape Technician
apprenticeship with support from the Landscape
Institute.
Celebrated achievements in the sector through the
30th Anniversary of the Ll Awards.
The Ll's active participation in three joint events
with our B. E Inclusive Mou partners which all
focused on improving equity, diversity and inclusion
in the construction and built environment sectors
Pride in the Built Environment,. Advancing Racial
Equity in the Built Environment,. Addressing Gender
Inequity in the Built Environment.
Rles
CIOB
A, L,1111
Above.. LBnd5cape Instiiute
t8king part in London Pride
march alongside members
of our built environnieni EDI
partnership.
Left.. Stanmer P8rk
Management and Maintenance
Plan. Ll Awardswinner 2023.
Horriculiural displ8ys wiihin ihe
restored walled garden c LUC.

The Landscape Institute Annual Report of theTrustees
16
O Systems based
Ref reshing, improving and implementing rbew
operational systems and processes to enhance
member and staff experience and engagement, and
ensure the f inancial sustainability of the Institute.
The implementation of the digital transformation
programme. being carried out in partnership
with oomi, will improve eff iciencies and member
engagement by providing the Ll with modern
systems including a fit-for-purpose CRM and a
user-centric website.
A continued focus on stabilising the Institule
workforce and recruiting to key vacancies.
The prioritisation of the Newways ofworking
programme to transform our operational
infrastructure to enable twtrway engagement with
our members in decision making.
Ref reshing and implementing HR policies and
new staff handbook approved to ensure the Board
can meets Its statutory and legal duties. and best
practice is in place.
lrnage..
Gl&nkind)i8 Disti118ry byTr8 P8uI Hogarth Company. LIAwardsWinn8r 2023.
C The Paul Hogarth Company.

The Landscape Institute Annual Report of theTrustees
17
Corporate Strategy
The trustees review the aims, objectives and activities of
the Institute each year. This report looks at what the Institute
has achieved and the outcomes of its work within the twelve
months from April 2023 to March 2024. The review also helps
the trustees ensure the Institute's aims, objectives and activities
remained focused on its stated purposes.
The trustees have referred to the Charity Commission's
general guidance on public benefit when reviewing
the Institute's aims and objectives and in planning its
future activities. In particular, the trustees consider
how planned activities will contribute to the aims and
objectives that have been set.
Our work programmes and focus are set out in the
Business Plan- the Finance and Risk Committee
monitor progress at each meeting against key
performance indicators and keep the Board updated.
A key part of the activity over the nextyear is to
work with members to review and develop our next
strategy including ref reshing and redefining our vision.
values and mission.
Image..
Harringworth Wildlands. Ll ￿rdS Finalist 20ZJ.
Bu￿￿d[ Eststes.

The Landscape Institute Annual Report of theTrustees
18
Looking Forward - 2024125
and beyond
Business Plan priorities for 2024125
The critical areas of focus of the 2024125 business
plan include..
Supporting members with materials and
collateral to promote careers in the landscape
profession.
Progressing external ED&1 partnerships - Access
all Areas and B.E Inclusive Mou.
Landscape and Carbon - f irst phase
of actions building on the report are delivered.
Climate & Biodiversity Action Plan - evidence of
activity against each action.
Setting baseline and pathway for net zero target
by 2029.
Prioritising. developing and delivering our
education, learning and development strategy
including..
Continuing to develop the Ll Academy to diive
the delivery of our careers and professional
standards agenda.
Taking up the opportunities offered by the new UK
government to put our public policy and advocacy
work centre stage.
Increasing membership satisfaction from 39¥0 to
52¥0 and beyond.
Re-running of the Workforce Skills Survey- publish
Spring 2025.
Implementing a digital transformation programme
with a new digital home.
Launching a new Corporate Strategy.
Embedding the Newways ofworking framework
mentioned above and implementing a strong and
consistent communication and engagement plan.
Reviewing the Entry Standards and Competency
Framework.
Commencing work to revise the Level 3
Landscape Technician apprenticeship standards.
Landscape
and Carbon
ARCH 2024
Image..
Landscape and CarbDn repDrt

The Landscape Institute Annual Report of theTrustees
19
Financial performance
The Board is clear from the detailed financial review and
forecasting work it has undertaken that now is the time to
invest in the potential of the Institute and profession, and its
vital role for the future. The aim is to ensure we have a modern
membership home for landscape professionals which can meet
member expectations and deliver our wider public benefit by
focusing on the major issues facing society of climate change,
the loss of nature and building a sustainable future; and
highlighting the importance of landscape and creating beautiful,
inclusive places for the health and wellbeing of us all.
The 2023124 f inancial year found us continuing to face
many challenges. In response the Board focused on
stability. building resilience and financial sustainability
and modernising services to ensure the Ll is in the
strongest possible position to deliver what members
need to thrive in this changing world. to champion
and be the voice of landscape professionals, and to
use it to inf luence policy and shape the future of our
profession and the places where we live.
Disclosure notes 17 to the accounts provide an
overview of the uses of these funds. Our general
fund increased by £102k from £182k to £284k which
represents two months of operating expenditure.
Much of this report has focussed on the actions
taken to address the f inancial position and build a
sustainable financial model for the f uture with the
aim to return to healthy surpluses and to rebuild our
reserves position from 2025 onwards.
The year ended with an operating deficit of1£307kl
which was close to the original budget.
The Board has streamlined its investment, holding
more in cash and agreeing to re-designate our
Property Fund as a Strategic Development Fund to
invest in the new digital home.
It is pleasing that membership numbers and
impressive retention rates have been retained.
However, commercial activity has continued to
be a challenge with CPD events Iwebinars and
masterclassesl, awards income. journal advertising
as well as jobsite and insurance revenues all
underperforming.
A new business development function has been put
in place to focus on growing and diversifying our
income sources.There are many potential avenues
to explore and by developing Landscape se￿ices
Limited, adopting commercial principles across all
activities and taking a more account management
approach the Board is oplimistic about moving this
work forward positively in 2024125. However. it Is
recognised that the next two years will be tough
before the organisation can return to a healthy
financial position to deliver the modern membership
home for landscape professionals that members have
a right to expect.
Financial rigour put In place throughout the year
ensured expenditure reduced by £143k compared to
2022123 with a decrease In costs over all areas.
Staff related costs were lower compared to the prior
year by £81 k at £1,375k.There was also a gain on
investments of £98k. This created a total def Icit for
the year of1£209kl.
Unrestricted funds decreased by £209k to £1.421 k.

The Landscape Institute Annual Report of theTrustees
20
Investment policy
Reserves policy
The Investment objective is to generate a total return
of inf lation (measured by CPI) plus 3.5Wo per annum
over the medium term, net of expenses. This will
achieve the primary objective of maintaining the
real value of the f unds over the long term whilst
permitting some moderate expenditure on an on-
going basis. The Institute adopts a total return
approach to investment, generating the investment
return f rom income and capital gains or losses.
Returns from investment. which may fluctuate. may
be applied to meeting either regular or exceptional
expenditure.
Our busines5 plans have committed us to further
necessary investment in the f uture growth of the
Institute. particularly in the need to Improve the
internal operations, Human Resources, Finance, IT
systems and processes. The increase In necessary
costs has dented reserves during the year.
Our total unrestricted reserves at the year-end
were E1.421 k. This can be further broken between
designated funds amounting to £1 ,138k and general
fund If ree iesetvel of £283k.
The Free Reserves Policy is risk-based. The policy at
year-end gives a Free Reserves target of £550k, which
we are signif icantly below. However, there remains
£715k in the ' Strategic Development" designated
fund that ensures the financial viability of the Institute
and supports the going concern position.
The trustees have taken accounl of the Charity
Commission's Investment guidance.Their aim is
to observe responsible investment principles and
the charitys investment managers are expected to
take into consideration the environmental, social
and governance risk characteristics of existing and
prospective investments. The investment managers
are expected to engage with companies on social.
environmental and business ethics issues and to
exercise the Ll's voting right. The trustees monitor the
implementation of this policy by asking investment
managers to report regularly on their performance and
their engagement and voting activities.
Principal risks and uncertainties
Over the year the Trustees have given consideration
to the major risks to which the charity Is exposed and
satisf led themselves that procedures are established
to manage those risks.
We are committed to an annual review with our
investment m8nager5. This helps us ensure that
they are in keeping with the underlying values held
by the Institute, given the diverse nature of the
portfolios, but also to be alerled to benchmarks and
circumstances which may impact on them such as
the recent market upheaval.
A review of the risk management framework is
underway with a new Risk Management Policy
approved and in place. This risk management policy
forms a key part of the Institute's internal control and
corporate governance arrangements and plays a key
part in Trustees ensuring the organisation is f it for
purpose on ari ongoing basis. This policy..
Confirm5 the commitment of the Board to
maintaining a strong risk management framework
to ensure that the Institute makes every effort to
manage risk appropriately by maximising potential
opportunities whilst minimising the adverse effects
of risks.
Fundraising practice
At present the Institute does not engage in public
fundraising and does not use professional fundraisers
or commercial participators. The Institute nevertheless
observes and complies with the relevant f undraising
regulations and codes where appropriate. During
the year there was no non-compliance of these
regulations and codes and the Institute received no
complaints relating to its fundraising practice.
Supports the internal control systems enabling the
organisation to respond to operational, strategic
and f inancial risks regardless of whether they are
internally or externally driven.
In an interim, while the new approach is developed
and implemented. an overview of risk is assessed
and monitored by the Board around the following key
Strategic area5'.

The Landscape Institute Annual Report of theTrustees
21
Risk
Key areas of risk
The sustainability of the f inancial model
Over reliance on membership income
Lack of focus on business development opportunities
Economic impacts and challenges
Membership numbers reduce
Low satisfaction with Ll
The sector is not seen as an attractive career option and no
proactive promotion as a career choice of value
External competition
Economic factors
Lack of volunteers within communitiesl
branches/ nations
Low satisfaction with Lll members not feeling valuedlheard
Apathy
Lack of education focus for our members
Not engaging suff iciently with schools and universities and
lack of response to changing needs
Lack of capacity to deliver what is required
Loss of reputation and reduced ability to
operate
Inappropriate member behaviour impacts on reputation of Ll
A fall in professional delivery standards
Non-compliance with key legislation such as employment law
and GDPR
Ineffective decision-making hinders
achievement of our strategic goals
Poor governance structures in place
Technology breakdown
Technology Issues
Cyber fraud
Infrastructure unstable
Digital Transformation programme does not
deliver the expected outcomes
Lack of effective programme management
Incomplete implementation and low levels of adoption
Inability to secure commercial income
Lack of cross f unctional cooperation
Lack of input from members to inform content and
opportunities.

The Landscape Institute Annual Report of theTrustees
I 11
JJ
The'NewWays ofworking, programme is
focused on putting members, needs and
views at the heart of everything we do,
ensuring they inform decision making and
policy positions and that different parts of
the organisation work together to shape
new initiatives.
Carolin Gohler. President, Landscape Institute

The Landscape Institute Annual Report of theTrustees
23
Reference and
administrative details
For the year ended 31 Mar¢h 2024
Royal Charter number
RC000767
Charity number
(England and Wales)
1073396
Charity number
Iscotlandl
SC047057
Registered office
and operational address
85Tottenham Court Road.
London.W1T 4TQ. United Kingdom
Trustees
Trustees who served during theyear and up to the date of this report were as follows".
Carolin Gohler
President ElectlActing President from July 2023
President from July 2024
Jane Findlay
President until June 2022
Immediate past President July 2022- June 2023
Noel Farrer
Vice President to September 2022
Vice PresidentJActing President September 2022- June 2023
Vice President f rom July 2023
Mathew Haslam
HonoraryTreasurer
Dr Keren Jones
Honorary Secretary until May 2023
Mark Smeeden
Honorary Secretary from July 2023
Adam Barker
NorFChartered Trustee
Christine House
Chair- Education & Membership Committee
lan Phillips
Chair- Policy & Communications Committee from April 2023
Jane Clarke
IndependentTrustee
Marc Norden
IndependentTrustee
Deborah Nagan
IndependentTrustee from November 2022- May 2024
Penelope McNeile
IndependentTrustee from November 2022- November 2023

The Landscape Institute Annual Report of theTrustees
24
Principle staff
Robert Hughes.
Chief Executive
JosephThomas.
I nterim Finance Director
Neelam Sheemar.
Head of Marketing and Communications
John O'Keefe.
Head of Education and Careers
NaomiTaylor.
Head of Membership Services and Acting Commercial Director
Rowena Lovell.
Board Secretary
Bankers
Natwest Bank
PO Box 2161
20 Dean Street
London
W1AISX
CAF Bank Ltd
25 Kings Hill Avenue
Kings Hill
West Malling
Kent
ME19 Lkio
Solicitors
Russell Cooke
2 Putney Hill London
SW15 6AB
Auditors
Moore Kingston Smith
9 Appold Street
London
EC2A 2AP

The Landscape Institute Annual Report of theTrustees
25
Structure. governance
and management
includes guidance on the Ll's Royal Charter, By-Laws
and Regulations.
Under the provisions of its Royal Charter, the
Landscape Institute has a Board ofTrustees which
meets at least four times peryear. and an Advisory
Council which meets three time5 peryear.
Trustees give their time voluntarily. Any expenses
reclaimed from the Institute are set out in note 6 to
the accounts. A discretionary stipend provision can
be considered for the office of the President subject
to the current policy and after obtaining the requisite
approval from the Charity Commission.
The Institute has a wholly owned subsidiary.
Landscape Services Limited, by nature of common
control, which is registered in England and Wales. Its
activities serve to generate income for the furtherance
of the Institute's charitable objectives.
The Landscape Institute has a Declarations of Interest
Policy in place and maintains a Register of Interests
that the members can inspect on request. During
202314. no Trustee was involved in any financial
decisions that they declared a conf lict of interest in
or could be perceived to have a conf lict-of-interest in.
The purchasing policies and procedures the Ll staff
team follow ensure this is the case.
In early 2020 the decision was made to acquireThe
Parks Alliance ITPAI and transfer ownership to the
Institute in order for the TPA to act as a vehicle to
facilitate the Institute's work and expansion in the
Parks seclor. The effective date of the acquisition
was 1 st April 2021. In September 2021. the Board
agreed thatThe Parks Alliance Company was to be
made dormant as an entity. whilst activities around
Parks carried forwards within the current Institute's
charity structure as highlighted above. The company
is to remain dormant during the 2023-2028 strategy
planning period at which point the status of the
company will be revisited.
Board Committees
A number of Committees are set up by the Board to
advise them on priority activities including Finance &
Risk. Governance. and People, CultLJre & Change.
In addition. there are 3 standing committees, and a
review is to be undertaken during 2024125 on the role
and focus of the three committees.
Board ofTrustees
The Board of Trustees is accountable to the Charity
Commission for the effective running of the Institute.
Chief Executive
The trustees delegate the day-to4ay operations of
the Institute to the Chief Executive and other principal
staff set out on page 16 and monitor performance
against an agreed operational plan at intervals
throughout each year.
The Institute has up to ihirteen trustees..
Six are directly elected by the membership of the
Institute and seven are appointed by the Institute's
elected Advisory Council.
Four of the appointed trustees are not members of
the Institute and are Independent Trustees, they are
selected because of relevant expertise and to f ill
skills gaps identified from Board skills analysis. to
benef it the organisation and its management.
Advisory Council
The Advisory Council plays an important role in
monitoring the f ulfilment by the Institute of its
objectives as set out in the Charter and supporting the
adopted business plan each year.They provide a wider
member representation within the Ll governance
structure and a vital member input into f uture plans
of the Institute through its joint sessions with the
Board. This involves holding the Board to account by
reviewing performance, accounts, corporate plans and
business plans. and maintaining the governance cycle
for a healthy turnover of Board/Council positions. They
also comment on proposals from the Board on the
alteration of the Institule's Regulations. They are also
responsible. if necessary. for removing members of
All trustees, whether directly elected or appointed
by Advisory Council, sign up to a Trustees. Code
of Conduct, commit themselves to working to a
role description and to acting within the governing
documents of the Landscape Institute.
We conduct an annual inductionltraining for trustees.
Ongoing governance support was provided year-round
to members of the Board and Council to enable them
to discharge their functions effectively. This typically

The Landscape Institute Annual Report of theTrustees
26
the Board in accordance with the procedures set out
in the Regulations. This is all reflected in the Advisory
Council'sTerms of Reference.
Make judgements and estimates that are
reasonable and prudent.
State whether applicable UK Accounting Standards
and statements of recommended practice have
been follovved. subject to any material departures
disclosed and explained in the financial statements.
Prepare the financial Statements on the going
concern basis unless it is inappropriate to presume
that the charity will continue in operation.
Branches
We have 12 geographical branches with 9 in England
and l in each of the home Nations. A local branch
committee operates in each branch except currently
Northern Ireland. All branches play an important
role in providing representation for members and
delivering professional development events. talks and
seminars, workshops covering Ll's Chartership route
I'Pathway to Chartership I, support to Ll members at a
country or regional level and numerous social events.
They also support the Ll on consultation responses to
policy issues and promote the profession to a range
of audiences. Each branch has a representative on
the Ll's Advisory CoLJncil and works to support the
delivery of the Corporate Plan.
The trustees are responsible for keeping proper
accounting records that disclose with reasonable
accuracy at any time the financial position of the
charity and enable them to ensure that the f inancial
statements comply with the Charities Act 2011 and
of the Charities and Trustee Investment (Scotlandl
Act 2005 and regulation 8 of the Charities Accounts
(Scotlandl Regulations 2006 las amended). They are
also responsible for safeguarding the assets of the
charity and group and hence for taking reasonable
Steps for the prevention and detection of f raud and
other irregularities.
Volunteers
The trustees are responsible for the maintenance and
integrity of the corporate and f inancial information
included on the charity's website. Legislation in
the United Kingdom governing the preparation and
dissemination of f Inancial statements may differ f rom
legislation in other jurisdictions.
Local members in the countries and regions volunteer
to work on national and regional committees.
Remuneration policy for key
management personnel
The trustees. annual report was approved by the
trustees on 10 September 2024 and signed on their
behalf by
Remuneration of the Chief Executive is set by
the Board of Trustees. with regard to industry
benchmarks. performance and financial resources.
The remuneration of all other staff is reviewed
annually based on a recommendation from the Chief
Executive and approval by the Board of Trustees.
Statement of responsibilities of the
trustees
Carolin Gohler,
President/Chair of the Board of Trustees
Law applicable to charities in England and Wales
requires the trustee5 to prepare financial statements
for each f inancial year which give a true and fair view
of the charity s f Inancial activities during the peiiod
and of its financial position at the end of the period.
In preparing financial statements giving 8 true and fair
view, the trustees should follow best practice and=
Select suitable accounting policies and then apply
them consistently.
Observe the methods and principles in the
Charities SORP.

The Landscape Institute Annual Rep
e Trustees
27
Independent auditor's report
to the Trustees of The
Landscape Institute
Opinion
other ethical responsibilities in accordance with these
requirements. We believe that the audit evidence we
have obtained is suff icient and appropriate to provide
a basis for our opinion.
We have audited the financial statements ofThe
Landscape Institute Ithe 'parent charity'l and its
subsidiary Ithe group I for the year ended 31 March
2024 which comprise the Consolidated Statement
of Financial Activities, the Group and Parent Charity
Balance Sheets, the Consolidated Cash Flow
Statement and notes to the financial statements.
including signif icant accounting policies. The f inancial
reporting framework that has been applied in their
preparation is applicable law and United Kingdom
Accounting Standards, including FRS 102 'The
Financial Reporting Standard Applicable in the UK
and Republic of Ireland, Iunited Kingdom Generally
Accepted Accounting Practice).
Conclusions relating
to going concern
In auditing the financial statements, we have
concluded that the trustees, use of the going concern
basis of accounting in the preparation of the f inancial
statements is appropriate.
Based on the work we have performed, we have not
identified any Tnaterial uncertainties relating to events
or conditions that. individually or collectively, may
cast significant doubt on the group or parent charity's
ability to continue as a going concern for a period
of at least twelve months from when the financial
statements are authorised for issue.
In our opinion the f inancial statements..
give a true and fair view of the state of the group
and parent charity's affairs as at 31 March 2024.
and of the group's incoming resources and
application of resources, for the year then ended..
have been properly prepared in accordance with
United Kingdom Generally Accepted Accounting
Practice", and
Our responsibilities and the responsibilities of the
trustees with respect to going concern are described
in the relevant sections of this report.
have been prepared in accordance with the
requirements of the Charities Act 2011.
Other infonnation
The other inforTnation comprises the information
included in the annual report, other than the financial
Statements and our auditor s report thereon. The
trustees are responsible for the other information
contained within the annual report. Our opinion on
the financial statements does not cover the other
information and, except to the extent otherwise
explicitly stated in our report, we do not express any
form of assurance conclusion thereon.
Basis for opinion
We conducted our audit in accordance with
International Standards on Auditing IUKI IISAS IUKII
and applicable law. Our responsibilities under those
Standards are further described in the Auditor's
Responsibilities for the audil of the f inancial
Statements section of our report. We are independent
of the group and parent charity in accordance with
the ethical requirements that are relevant to our audit
of the financial statements in ihe UK, including the
FFIC'S Ethical Standard. and we have f ulf illed our
Our responsibility is to read the other information and,
in doing so, consider whether the other information is
materially inconsistent with the f inancial statements
or our kr)owledge obtained in the course of the audit

The Landscape Institute Annual Report of theTrustees
28
or otherwise appears to be materially misstated. If
we identify such material inconsistencies or apparent
material misstatements, we are required to determine
whether there Is a material misstatement in the
financial statements themselves. If. based on the
work we have performed, we conclude that there is
a material misstatement of this other information. we
are required to report that fact.
Auditor's Responsibilities for the
audit of the financial statements
We have been appointed as auditor under section 144
of the Charities Act 2011 and report in accordance
with regulations made Ljnder section 154 of that Act.
Our objectives are to obtain reasonable assurance
about whether the financial statements as a whole
are free from material misstatement, whether due
to fraud or error. and to issue an auditor's report that
includes our opinion. Reasonable assurance is a high
level of assurance. but is not a guarantee that an
audit conducted in accordance with ISAS IUKI will
always detect a rnaterial misstatement when it exists.
Misstatements can arise f rom fraud or error and are
considered material if. individually or in aggregate,
they could reasonably be expected to inf luence the
economic decisions of users taken on the basis of
these financial statements.
We have nothing to report In this regard.
Matters on which we are required
to report by exception
We have nothing to report in respect of the following
matters where the Charities Act 2011 requires us to
report to you If. in our opinion..
the information given in the Trustees. Annual Report
is Inconsistent in any material respect with the
f inancial statements", or
As part of an audit in accordance with ISAS IUKI
we exercise professional judgement and maintain
professional scepticism throughout the audit. We also..
the group and parent charity have not kept
adequate accounting records- or
the financial statements are not in agreement with
the accounting records and returns.. or
we have not received all the information and
explanations we required for our audit.
Identify and assess the risks of material
misstatement of the financial statements, whether
due to f raud or error. design and perform audit
procedures responsive to those risks, and obtain
audit evidence that is sufficient and appropriate
to provide a basis for our opinion. The risk of not
detecting a material misstatement resulting f rom
f raud is higher than for one resulting f rom error,
as f raud may involve collusion. forgery, intentional
omissions. misrepresentations. or the override of
internal control.
Responsibilities of trustees
As explained more fully in the trustees.
responsibilities statement set out on page 19. the
trustees are responsible for the preparation of the
financial statements and for being satisf led that they
give a true and fair view, and for such internal control
as the trustees determine is necessary to enable the
preparation of financial statements that are f ree from
material misstatement, whether due to fraud or error.
Obtain an understanding of internal control relevant
to the audit in order to design audit procedures
that are appropriate in the circumstances, but not
for the purposes of expressing an opinion on the
effectiveness of the group and parent charity's
internal control.
In preparing the f inancial statements, the trustees
are responsible for assessing the group and parent
charity's ability to continue as a going concern.
disclosing. as applicable, matters related to going
concern and using the going concern basis of
accounting unless the trustees either intend to
liquidate the parent charity or to cease operations. or
have no realistic alternative but to do so.
Evaluate the appropriatenes5 of accounting policies
used and the reasonableness of accounting
estimates and related disclosures made by the
trustees.
Conclude on the appropriateness of the trustees, use
of the going concern basis of accounting and, based
on the audit evidence obtained, whether a material
uncertainty exists related to events or conditions that
may cast signif icant doubt on the group or parent
charity s ability to continue as a going concern. If we
conclude that a material uncertainty exists, we are

The Landscape Institute Annual Report of theTrustees
29
required to draw attention in our auditor's report to the
related disclosures in the financial statements or. if
such disclosures are inadequate, to modify our opinion.
Our conclusions are based on the audit evidence
obtained up to the date of our auditor's report.
However, future events or conditions may cause the
charity to cease to continue as a going concern.
We obtained an underslanding of how the
group and parent charity complies with these
requirements by discussions with management
and those charged with governance.
We assessed the risk of material misstatement
of the f inancial statements, including the risk
of material misstatement due to fraud and hovv
it might occur. by holding discussions with
management and those charged with governance.
We inquired of management and those charged
with governance as to any known Instances of non-
compliance or suspected non<ompliance with laws
and regulations.
Based on this understanding. we designed specif ic
appropriate audit procedures to identify instances
of non-compliance with laws and regulations.
This included making enquiries of management
and those charged with governance and obtaining
additional corroborative evidence as required.
Evaluate the overall presentation. structure and
content of the f Inancial statements. including the
disclosures, and whether the f inancial statements
represent the underlying transactions and events in a
manner that achieves fair presentation.
We communicate with those charged with
governance regarding, among other matters. the
planned scope and timing of the audit and signif icant
audit findings. including any significant deficiencies in
internal control that we identify during our audit.
Explanation as to what extent
the audit was considered capable
of detecting irregularities.
including fraud
There ale inherent limitations in the audit procedures
described above.we are less likely to become aware of
instances of non<ompliance with laws and regulations
that are not closely related lo events and transaclions
reflected in the f Inancial statements. Also, the risk of
not detecting a material misstatement due to f raud is
higher than the risk of not detecting one resulting f rom
error, as fraud may involve deliberate concealment by,
for example, forgery or intentional misrepresentations,
or through collusion.
Irregularities, including f raud, are instances of non-
compliance with laws and regulations. We design
procedures in line with our responsibilities. outlined
above, to detect material misstatements in respect
of Irregularities, including fraud. The eKtent to which
our procedures are capable of detecting irregularities.
including f raud is detailed below.
Use of our report
The objectives of our audit in respect of f raud. are.. to
identify and assess the risks of material misstatement
of the f inancial statements due to f raud.. to obtain
sufficient appropriate audit evidence regarding the
assessed risks of material misstatement due to fraud.
throLJgh designing and Implementing appropriate
responses to those assessed risks" and to respond
appropriately to instances of f raud or suspected fraud
identified during the audit. However. the primary
responsibility for the prevention and detection of fraud
rests with both management and those charged with
governance of the group and parent charity.
This report is made solely to the parent charity's
trustees. as a body, in accordance with Chapter 3 of
Part 8 of the Charities Act 2011. Our audit work has
been undertaken so that we might state to the parent
charity's trustees those matters we are required to
state to them in an auditor's report and for no other
purpose.To the fullest extent permitted by law, we do
not accept OT assume responsibility to any party other
than the parent charity and parent charity's trustees
as a body. for our audit work. for this report. or for the
opinion we have formed.
Our approach was as follows..
&KNknLLe.
We obtained an understanding of the legal and
regulatory requirements applicable to the group
and parent charity and considered that the most
signif icant are the Charities Act 2011, the Charity
SORP and UK f inancial reporting standards as
issued by the Financial Reporting Council.
Date: 21 November 2024
Moore Kingston Smith LLP, Statutory auditor
6-" Floor. 9 Appold Street.London, EC2A 2AP
Moore Kingston Smith LLP is eligible to act as auditor
in terms of Section 1212 of the Companies Act 2006.

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Landscape Instltute
Balance sheets
As at 31 st March 2024
The
2024
rou
The Institute
2024
2023
2023
Note
Fixed a55etS
Tangible assets
Intangible assets
Investments
7.086
215.039
1.329.791
1.125
7,086
215.039
1.329.798
1.125
1.706.497
1.706.504
1.551.916
1.707.622
.551.923
1.707.629
Current assets
Debtors
Short term deposits
Cash at bank and in hand
222.098
85.774
278.262
176.149
214.112
282.658
255.862
85.774
155.249
211.861
214.112
86.646
586.134
672.919
496.885
512.619
Liabilitie5
Creditors.. amounts due within one year
660.322
744.694
571.080
584.401
Net current (liabilities)l assets
(74.188)
171.775)
{74.195)
171.7821
Net assets
18a
1.477.728
1.635.847
1.477.728
1.635.847
Fund5
Restricted income funds
Unrestricted income funds
Designated Funds
General funds
5.306
5.306
5.306
5.306
1.137.714
334.708
1.448.665
181.876
1.137.714
334,708
1,448.665
181,876
Total Unrestricted income funds
1,472,422
1.630.541
1,472,422
1.630.541
Total funds
1.477.728
1,635,847
1.477.728
1,635,847
Approved by the Trustees on io Sep 2024 and signed on their behalf by".
Mathew Haslam. Honorary Treasurer
31

Landscape Institute
Consolidated statement of cash flows
For the
ear ended 31 st March 2024
Note
2024
2023
Net cash provided by operating activities
20
1436.798)
1305,430)
Cash flow5 from investing actiwties-
Dividends, interest and rents from investment5
Proceeds from the sale of investments
Purchase of investments
Purchase of fixed assets
Reclassification from short term deposits
Interest rolled over on short term deposits
52.075
1.025.000
1550.000)
(223.009)
128.338
{2)
61,622
11.2661
12,2161
Net cash provided by l (used in) investing activities
432.402
58.140
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
(4.396)
282.658
1247,290)
529,948
Cash and cash equivalents at the end of the year
278.262
282.658
32

Landscape Institute
Notes to the financial Statements
For the
ear ended 31 st March 2024
l Accounting policies
a) Statutory information
The Landscape Institute is a registered charity, incorporated by Royal Charter, with the Charity Commission
in England and Wales and Office of the Scottish Charity Regulator in Scotland. The registered office address
is 85 Tottenham Court Road. London WIT 4TQ.
b) Basis of Preparation
The financial statements have been prepared in accordance with 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 IFRS 1021- Icharities SORP FRS
102). the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 102).
The financial statements have been prepared to give a 'true and fair. view and have departed from the
Charities (Accounts and Reports) Regulations 2008 only to the extent requi red to provide a 'true and fair
view,. This departure has i nvolved following Accounting and Reporti ng by Charities preparing their accounts
in accordance with the Financial Reporting standard applicable in the UK and Republic of Ireland IFRS 102)
rather than the Accounting and Reporting by Charities.. Staiemeni of Recommended Practice effective from I
April 2005 which has since been withdrawn. The presentational currency is pounds sterling, figures are
rounded to the nearest £.
These financial statements consolidate the result5 of the Institute and it5 wholly-owned subsidiary
Landscape Services Limited on a line by l ine basis. Transactions and balances between the Institute and its
subsidiary have been eliminated from the consolidated financial statements. Balances between the two
entities are d isclosed in the notes to the accounts. A separate statement of financial activities, or income and
expend iture account, for the Institute itself is not presented but the parent-only results are sum marised in
note 15 and the subsid iary results are provided in nore 14. The Parks Alliance fi nancial i nformation has not
been consolidated d ue io the immaterial nature of their net assets. The effective date of acquisition is I
ADril 2021
In applying the financial reporting framework. the trustees have made a number of subjective judgements.
for example in respect of significant accounting estimates. Esti mates and judgements are continually
evaluated and are based on hi storical experience and other factors. including expectations of future events
that are believed to be reasonable under the circumstances. The nature of the estimation means the actual
outcomes could differ from those estimates. Any significant estimates and judgements affecting these
financial statements are detailed within the relevant accounting policy below.
c) Public benefit entity
The Institute meets the definition of a public benefit entity under Charities SORP FRS 102.
d) Going concern
The trustees consider that there are no material uncertainties about the Institute's ability to continue as a
going concern.
The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that
have a sig nificant risk of causing a material adj ustment to the carrying amounts of assets and liabilities
within the next reporting period.
The Trustees acknowledge that as at 31 st March 2024 there is a net current liability, however they are
confident of the going concern position due to the robust cash-flow forecasting, general reserves and
investment holdings.
33

Landscape Institute
Notes to the financial Statements
For the
ear ended 31 st March 2024
l Accounting policies (contlnued)
e) Income
Income is recognised when the Institute has entitlement to the funds. any performance conditions attached
to the income have been met. it is probable that the income will be received and that the amount can be
measured reliably.
Income from government and other grants. whether 'capital' grants or 'revenue' grants. 15 recognised when
the Institute has entitlement to the funds, any performance conditions attached to the grant5 have been met,
it is probable that the income will be received and the amount can be measured reliably and is not deferred.
Subscription income is recognised for the period for which the Se￿iCe5 are provided.
Income from the sale of publications. advertising. and examinations is recognised in the period in which the
activity occurs.
Income received in advance of the provision of a specified Se￿ice is deferred until the criteria for income
recognition are met.
f) Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by
the Institute- this is normally upon notification of the interest paid or payable by the bank.
g) Fund accounting
Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meet5
these criteria is charged to the fund.
Unrestricted funds are donations and other incoming resources received or generated for the charitable
purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular purposes.
h) Expenditure and irrecoverable VAT
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a thi rd party,
it is probable that settlement will be required and the amount of the obligation can be measured reliably.
Expenditure is classified under the following activity headings=
Expenditure on charitable activities includes the costs of delivering and communicating membership.
educational. policy, technical and professional services. undertaken to further the purposes of the
Institute and their associated support costs
Other expenditure represents those items not falling into any other heading
Irrecoverable VAT is charged in full to support costs.
34

Landscape Institute
Notes to the financial Statements
For the
ear ended 31 st March 2024
l Accounting policies (continued)
i) Allocation of support and governance costs
Expenditure is allocated to a particular activity where the cost relates directly to that activity. Support Costs.
being the salary and overhead costs of the central function, and governance costs, are apportioned to
activities on the basis of staff time spent on those activities.
J) Operatlng leases
Rental charges are charged on a straight line basis over the term of the lease.
k) Tangible fixed assets
Items of equipment are capitalised where the purchase price exceed5 £1,000. Depreciation costs are
allocated to activities on the basis of the use of the related assets in those activities. Assets are reviewed for
impairment if circumstances indicate their carrying value may exceed their net realisable value and value in
Use.
Major components are treated a5 a separate asset where they have significantly different patterns of
consumption of econom ic benefit5 and are depreciated separately over its Useful life.
Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual
value over its expected useful life. The depreciation rates in use are as follows=
25% straight line
33 %% straight line
Furniture, fittings and office equipment
Computers
l) Intangible fixed assets
Items of IT software are capitalised where the purchase price exceeds £l.000. Amortisation costs are
allocated to activities on the basis of the use of the related assets in those activities. Assets are reviewed for
impairment if circumstances indicate their carrying value may exceed their net realisable value and value in
use.
Amortisation is provided at rates calculated to write down the cost of each asset to its estimated residual
Website and database
20% straight line
m) Investments
li) Listed investments
Investments are a form of basic financial instrument and are initially recognised at their transaction value
and subsequently measured at their fair value as at the balance sheet date usi ng the closing q uoted market
price. Any change in fair value will be recognised in the statement of financial activities. Investment gains
and losses. whether realised or unrealised, are combined and shown i n the heading "Net gainsl(losses) on
investments" in the statement of financial activitie5. The charity does not acquire put options. derivatives or
other complex fi nancial instruments.
(ill Investment in subsidiary
Investment in the subsidiary Landscape Services Limited is included in the Institute's balance sheet at Cost.
n) Short term deposits
Short term deposits include cash balances that are invested in accounts with a maturity date of between 3
and 12 months.
o) Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity
of three months or less from the date of acquisition or opening of the deposit or similar account.
35

Landscape Institute
Notes to the financial Statements
For the
ear ended 31 st March 2024
l Accounting policies (continued)
p) Debtors
Trade or other debtors are recognised at the settlement amount due after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discount due.
q) Credltors and provlslons
Creditors and provisions are recogni5ed where the Institute has a present obligation resulting from a past
event that will probably result in the transfer of funds to a third party and the amount d ue to settle the
obligation can be measured or estimated reliably. Creditors and provision5 are normally recognised at their
settlement amount after allowing for any trade discount due.
r) Penslons
The Institute operates a defined contribution pension scheme. The assets of the scheme are held separately
from those of the Institute in an independently administered fund. The pension cost charge represents
contributions payable under the scheme by the Institute to the fund. The Institute has no liability under the
scheme other than for the payment of those contributions.
s) Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and subsequently
measured at their settlement value.
36

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Landscape Institute
Notes to the flnanclal statements
For the
ear ended 31 st March 2024
Net Incomel(expendlturel for the year
This is stated after charging
2024
2023
Depreciation
Trustee's expenses
Auditors, remuneration (net of VAT)..
Audit Sayer Vincent (202213)
Audit - Moore Kingston Smith (202314)
Other services
Operating lease rentals..
Property
Office equipment
2,010
4.773
142
5,953
6,400
21.920
3.095
14,200
5,950
154.570
503
131,616
2,896
Analysis of staff costs. trustee remuneration and expenses. and the cost of key management personnel
Staff cost5 were as follows..
2024
2023
Salaries and wages
Redundancy and termination costs
Social security costs
Employers contributions to defined contribution pension scheme
Other staff related costs including travel and agency staff
1.015.924
28,907
102.833
57.461
119,556
1.324.681
1.031,114
4,249
102,241
60,129
258,736
1.456,469
The following number of employees received employee benefits (excluding employer pension costs) during
the year between..
2024
No.
2023
£60,000- £69.999
£70,000 - £80.000
£80,001 £90,000
£90,001- £100.000
The total em ployee benefits including employer's National Insurance, pension contributions and termination
costs of the key management personnel were £446.019 12023= £448.927J.
No Trustees were paid (2023.. £6.934) and no Trustees received any other benefits from employment with
the Institute in the year (202 3.. nil). The payment of the salary in 202 3 is in accordance with clause 9.1 Ib) of
our Royal Charter.
During the year, no trustees 12023= nil). received remuneration in respect of professional services provided
12023.. nil).
Trustees. expenses represents the payment or reimbursement of travel and subsistence costs totalling
£4,381 (202 3.. £ 5,95 3) incurred by 9 trustees 12024.. 4) relating to attendance at meeti ngs of the trustees.
meetings with mem bers and external representation of the Institute.
40

Landscape Institute
Notes to the flnanclal statements
For the
ear ended 31 st March 2024
Staff numbers
The average number of employees Ihead count based on number of staff employed) during the year was as
follows..
2024
2023
Raise the profile of Landscape and Place
Bu ild the resilience and confidence of the profession
Inclusive Growth
Support
Governance
22
26
Taxatlon
The Institute is exem pt from corporation tax as all its income is charitable and is applied for charitable
purposes. The Institute's trading subsidiary Landscape Services Ltd gift aids any available profits to the
Institute.
Related party transactions
Related party transactions With Hardscape Product5 Ltd. a company which a Trustee is a director, but without
any day-to-day management control or influence. amounted to income received by the Landscape Institute
from Hardscape of £28.104 and expenditure made to Hardscape of £2,851. (Prior year the Landscape
Institute received £26,880 from Hardscape and made payments of £3.600).
Other than those disclosed above. there were no other related party transactions during the year.
In particular. there were no donations from related parties which were outside the normal course of business
and no restricted donations from related parties.
l O Tangible fixed assets
Computers
(restated)
Totals
(restated)
The group and the charlty
Cost
At the start of the year
Additions i n year
Less.. disposals during the year
At the end of the year
Depreciation
At the start of the year
DisPOsa15
Charge for the year
6.205
7,970
6,205
7,970
14,175
14,175
5.080
5,080
2.010
2,010
At the end of the year
Net book value
At the end of the year
At the start of the year
7.089
7,090
7,086
7,086
1,125
1,125
The tangible fixed assets of the Institute are the same as those of the group and. therefore. have not been
stated separately.
All of the above assets are used for charitable purposes.
41

Landscape Institute
Notes to the flnanclal statements
For the
ear ended 31 st March 2024
I I Intangible fixed assets
Database and
website
(restated)
Totals
(restated)
The group and the charlty
Cost
At the start of the year
Additions i n year
Less.. disposals during the year
275,501
215,039
275,501
215,039
At the end of the year
490,540
490,540
Amorti5ation
At the start of the year
Disposa15
Charge for the year
275,501
275,501
At the end of the year
275,501
275,501
Net book value
At the end of the year
215.039
215,039
At the start of the year
The i ntangi ble fixed assets of the Institute are the same as those of the group and. therefore, have not been
All of the above assets are used for charitable purposes.
12 Capltal Commltments
The Group and the Institute has a contractual commitment in relation to the new CRM system and websites
that Is being implemented during 202415. It is expected to be completed in September 2025.
The group
2024
The Institute
2024
2023
2023
Database and
Website
Database and
Website
Database
and Website
Database and
Website
Withi n l year
2-5years
96.876
64.584
96,876
64,584
161.460
161.460
42

Landscape Institute
Notes to the flnanclal statements
For the
ear ended 31 st March 2024
13 Investments
The
2024
roup
The Institute
2024
2023
2023
Llsted Investments
Fair value at the start of the year
Additions during the year
Disposals during the year
Withdrawal of Fund5 during the year
Net gain/(loss} on change in fair value
1.706,497
550,000
(550.000)
(475.000)
98.294
1.823.497
1.706.497
550,000
1550,000)
{475,000)
98.294
1.823.497
1117.000)
1117,0001
Fair value of listed investments at the end
of the year
1.329.791
1.706,497
1.329.791
1.706,497
Investment in subsidiary undertaking
Total i nvestments
1.329.791
1.706,497
1.329.798
1.706.504
Investments comprise
The group
2024
The charity
2024
2023
2023
UK Common investment funds
Unlisted shares in UK registered
companies
1.329.791
1,706,497
1.329.791
1.706,497
1.329.791
1.706,497
1.329.798
1.706.504
43

Landscape Institute
Notes to the flnanclal statements
For the
ear ended 31 st March 2024
14 Subsldlary Undertaklng
The Institute owns the whole of the issued ordinary share capital of £7 in Landscape Services Lim ited. a
com pany registered in England. Activities of the subsidiary include events management and sales of
advertisi ng and publications. All activities have been consolidated on a line by l ine basis in the statement of
financial activities. Available profits are distributed to the Institute through a gift aid donation. A summary of
the results of the subsidiary is shown below..
2024
2023
Turnover
Cost of sales
529.037
{225,594)
695.343
1283,3201
Gross profit
303.443
412.023
Admi nistrative expenses
{120,591)
1182,0831
Profit on ordinary actlvltles before taxation
Taxation on profit on ordinary activities
182.852
229.940
Profit for financial year
182,852
229,940
Retalned earnlngs
Retained earnings brought forward
Profit for the financial year
Distribution to parent entity
182.852
(182,852)
229,940
1229,9401
Retalned earnlngs carrled foThvard
The aggregate of the assets. liabilities and funds was..
Assets
Liabilities
247,885
{247,878)
244.669
1244,6621
Funds
During the year. the institute recharged the subsidiary management and overhead costs of £121 k (2023..
£140kl
15 Parent charity
The parent Institute's gross income and the results for the year are disclosed a5 follows..
2024
2023
Gross income
Results for the year
1.926.425
(158,119)
1.900,899
1656,2361
44

Landscape Instltute
Notes to the financial statements
For the
ar ended 31 st March 2024
16 Debtors
The
2024
roup
The Institute
2024
2023
2023
Trade debtors
Due from group undertakings
Office Rent Dep051t
VAT Debtor
Prepayments and accrued income
30.551
28.070
10.761
9.711
84,369
18,373
7,701
91.707
18.373
18,380
7,701
121,998
18.373
81.646
145.082
173.174
222.098
176,149
255,862
211.861
17 Credltors.. amounts due wlthln one year
The
2024
rou
The Institute
2024
2023
2023
Trade creditors
Due to group undertaking5
Deferred income (please see below)
Taxarion and social securitv
VAT creditor
Other creditors
Accruals
68.746
183.595
68.587
76.990
307.881
26.941
183,361
455.848
26.941
15.279
17.048
76.460
467,431
29.639
307,372
29,639
19.961
44,068
17.048
73.633
19.961
44,068
660.322
744,694
571.080
584,401
Deferred income comprises=
Membership fees received in advance
Registered practice fees in advance
Examinarion fees in advance
Accreditation Fees
269.101
140.380
31.280
261 ,406
160.059
30,959
15,007
269.101
261,405
31,280
30,960
15,007
Sponsorship
15.087
7.500
455.848
467,431
307.881
307,372
AII 2023 Deferred Income was released in the financial year.
18a Current year analysis of group net a5set5 between funds
Restricied
funds
Designated General funds
funds
Total funds
Tangible fixed assets
Intangible fixed assets
Investments
Net current assetsl (liabilities)
7.086
7.086
215,039
1.329,791
(74.188)
215.039
199,163
179,4941
1.130.628
5,306
Net assets at the end of the year
5.306
1.137.714
334.708
1.477,728
18b Prior year analysis of group net assets between funds
Restricted
funds
Designated General funds
funds
Total funds
Tangible fixed assets
Investments
Net current assetsl Iliabilitiesl
1.447,540
258.957
177.0811
1.706.497
(71.775)
5,306
Net assets at the end of the year
5.306
1.448.665
181.876
1.635,847
Page 45

Landscape Instltute
Notes to the financial statements
For the
ar ended 31 st March 2024
19a Current year movements In funds
At the start
of the year
(Expenditure)/
Invesrment
gain5
At the end of
the year
Income
Transfers
Restricted funds..
Travel award
5.306
5.306
Total restrlcted funds
5.306
5.306
Unrestricted funds..
Designared funds..
Fixed assets
Project Kestrel
Branch funds
Project Kestrel
Strategic Development
215.039
215,039
22,381
184,961
715,333
22.381
400,000
1.026.284
1215.0391
1461.3191
52.075
98.293
Total designated funds
1.448.665
52.075
98.293
1461.3191
1.137.714
General funds
181.876
2.403.388
{2.711 .8751
461.319
334.708
Total general funds
181.876
2,403.388
(2.711,875}
461.319
334.708
Total unrestricted funds
1.630,541
2.455.463
{2.613.582}
1.472,422
Total funds
1.635.847
2.455.463
12.613.582)
1.477,728
19b Prior year movements in funds
At the start
of the year
Income
Expenditure
Transfers
At the end of
the year
Restricted funds..
Travel award
The Parks Alliance
5.306
390
5.696
5.306
13901
13901
5.306
Total restrlcted funds
Unrestricted funds..
Designated lunds..
Fixed assets funds
Branch funds
Entry Standards Modernisation Fund
Policy Development Fund
Project Kestrel
Property Fund
33,489
52.277
9.305
111.1081
152.2771
(9.3051
400,000
1675.8311
22.381
400,000
1.026,284
1.702,115
Toral designated funds
1.797.186
1348.521)
1.448.665
General funds
259.261
2.596.242
13.022.5381
348.911
181,876
Toral general funds
259.261
2.596.242
{3.022,538}
348.911
181.876
Total unrestricted fund5
2.056.447
2.596.242
13.022.538)
1.630,541
Total funds
2.062.143
2.596.242
13.022.538)
1.635,847
General funds
General Funds are funds available for the purposes of the Institute to be spent as the Board of Trustees sees fit
within the stated objectives of the charity. The Board of Trustees are free to set priorities and decide how and when
to spend these funds. and they are not eamiarked in any way.
Page 46

Landscape Instltute
Notes to the financial statements
For the
ar ended 31 st March 2024
19 Movement In funds - descrlptlons of funds
Purposes of restrlcted funds
The Travel Award Memorial fund originated from a donation to provide travel awards to members. and typically
make three or four awards per year.
Purposes of designated funds
The net value of fixed assets relating to Project Krestal is reflecte(J in a desrgnated fund. The amount is the actual
expenditure incurred to date as at 31 st March 2024.
Branch funds set aside to support branch activities
The Strategic Development fund comprises nei proceeds of the sale of the Insritute's former investment property. It
is to SUPPOrt the future strategy of the Institute. 80% of dividend income and 20% of Ihe movement on revaluation
is allocated to the general fund.
The Project Kestrel Fund is monies set aside to support the development of a new CRM system and improved
websites, to enhance the member experience and efficiencies of our internal processes.
20 Reconclllatlon of net Income l (expendlture) to net cash flow from operatlng actlvltles
2024
2023
Net Income l (expendlture) for the reportlng perlod
(as per the statement of flnanclal aalvltles)
Depreciation charges
Lossesl Igainsl on investments
Dividends, interest from investment5
Ilncreaselldecrease in debtors
Increaselldecrease) in creditors
(158.119)
{426.2961
2.010
(98.293)
(52.075)
(45.949)
(84.372)
142
117,000
161,6221
Net cash provided by I lused inl operating artivities
1436,798)
{370.7761
21 Operating lease commitments
The group'5 and the Institute'5 total future minimum lease payments under non-cancellable operating leases 15 a5
follow5 for each of the following period5=
The
2024
rou
The Institute
2024
2023
2023
Within l year
2-5years
82.824
128,760
210,800
82.824
120,887
81,267
82.824
333.753
82.824
202.154
22 Contingent liabilities
The group and the charity had no contingent liabilities at the balance sheet date or the date of approval of these
financial statements.
23. Prior Year Restatement
The prior year accounts included Database and Website in the tangible fixed asset table. This has been reclassified
as intangible fixed asset in note I l.
The prior year accounts reclassified from Tangible Fixed Assets to Intangible Fixed Assets. Cost - £275.501
Depreciation
£275.501 and Net Book Value
24 Legal status of the Institute
The Institute is a registered charity, Charity Commission number 1073396 and Scottish Charity Regulator number
SC047057, and incorporated by Royal Charter, registration number RC000767.
Page 47

www.landscapeinstitute.org
@talklandscape
in
Landscape Institute
landscapeinstitute
Royal Charter number..
RC000767
Charity number IEngland and Walesl=
1073396
Landscape
Institute
Charity number Iscotlandl..
SC047057
Inspiring great places