Landscape
Institute
People, place and nature
Annual Report
of the Trustees
Forthe Year Ending 31 March 2025
Royal Charter number: RC000767
Charity numberlEngland andwales): 1073396
Charity numberlscotland): SC047057

Contents
Foreword from The President
03
Trustees Report
08
Independent auditor's report
43
Consolidated statement of financial activities
53
Balance Sheet
54
Consolidated statement of cash flows
55
Notes to the financial statements
56
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The Landscape Institute Annual Report of the Trustees
02

Foreword
Foreword from Carolin Gohler FLI,
President of the Landscape Institute
During my f irst year as President, working with the wider team - Council,
Board and Ll committees and staff - the focus on building a stable, resilient,
modern organisation has continued. This means we are in a stronger
position to deliver what we all need to thrive in a rapidly changing world.
Understanding the climate and biodiversity crisis combined with the need
to encourage young people and career changers to become chartered
landscape professionals is at the forefront of our work. We are working to
ensure our members are equipped to deal with these and other challenges,
wherever they live or work.
I have met many of our members across the UK and am gratef ul for
discussions and constructive critique as well as all the ideas shared that are
supporting the much-needed modernisation of the Landscape Institute.
I have also valued partnership working as it is key to broadening our reach
and influence- ensuring our voice is heard where it is needed.
Our members continue to create inspiring places not just with beauty in
mind but also the integration of climate resilience and biodiversity,
to create landscapes that work now and into the future. We are already
seeing profound changes within the natural and ornamental landscapes
that are impacting on our profession. The vital role that landscapes and
landscape professionals play for people, place and nature has never been
more important.
Consultations and discussions with Ll Council, members, Ll staff and other
partners resulted in the launch in June 2025 of our new Corporate Strategy
2025-2030. It sets out how the Ll will support members to achieve more.
It sets an ambitious vision of a world with enriching, resilient landscapes
where people of any background and nature flourish, and a clarity of
purpose that 'through the art and science of landscape design, planning and
management, we deliver wellbeing, sustainability and delight, by enhancing
and connecting people, place and nature,. Combined with our focus on a
landscape-led approach to development, the Strategy established how
essential our profession is in creating quality landscapes delivering value
on multiple levels.
The Landscape Institute Annual Report of the Trustees
03

Foreword
Running alongside the Strategy, and to maximise our impact, has been work
to ref resh the Ll's brand - to make it stronger, clearer and more accessible. It
futureproofs our identity with a strong brand that can evolve.
The Board is committed to the Landscape Institute being the professional
body and voice for the landscape profession that it deserves; to showcase
what we deliver and achieve for the benefit of the public; to inspire the next
generation to join the profession and to influence decision makers on the
critical role we play.
More details about our achievements and work over the last year can be
found in this report from the Trustees and include:
Continuing to strengthen our foundations and build a positive culture.
Through collaboration with members and everyone who shapes our
organisation. This includes further work to embed the 'New Ways of
Working, programme that started over two years ago and which aims to
put members at the heart of the Ll.
Strengthen the role of Council as the members. voice and ensuring
that in future the President has a much stronger role in representing
members. Separating this role from that of Chair of the Board will mean
that, as Chair of Council, the President can ensure that the voice of
members is represented on the Board, within the Ll, across the profession
and also wider afield.
The stabilisation of the staff and volunteer workforce. Our new senior
leadership team is delivering and working alongside our volunteers from
across the membership at local and national level.
A strengthened financial position. The Ll's Finance and Risk Committee
together with the CEO and key staff members have developed a robust
financial plan including working to broaden income streams to deliver our
charitable objectives and for our members.
Delivery of our new digital home. This continues to be a key priority
and its 3-year implementation phases are on track. When completed
this will provide us with the data and insights to improve our services
and harness the power and expertise of our members and support
member communities.
The Landscape Institute Annual Report of the Trustees
04

Foreword
Continuing work to raise the profile of the landscape profession and
what it can deliver for public benefit. To encourage the next generation
and career changers to choose landscape as a profession.
As we set out in last year's report, the focus of 2024125 has been to
continue the transition of the Institute into an agile, adaptable and flexible
organisation that is able to respond to, and support members through
future challenges. At the same time, it is one that works collaboratively with
members, staff, volunteers and partners and advocates for members and to
influence key decision makers on their role.
Looking ahead to the next year. an important task will be the recruitment
of a new Chair of the Board. Working alongside the President, this role will
be focused on leading the Board to ensure it is carrying out its purposes for
public benefit, charitable purposes and complying with statutory and legal
requirements and the law.
I continue to be in awe of the passion, drive and skills within our profession
and the complexity and intricacy of the vital work we do to address societal
challenges. Vibrant progressive discussions showcase the drive for a better
world for all as well as an openness to innovation.
I would like to thank everyone for their support and positive contributions
to the work we do - members, staff, volunteers and our partners. It is so
essential. Collectively and collaboratively we will continue to build on what
has been started and create a confident, influential Ll. Together we can
achieve great things!
Carolin Gohler FLI,
President
The Landscape Institute Annual Report of the Trustees
05

Foreword
Our Vision is of a world with
enriching, resilient landscapes
where people and nature flourish
Landscape is everywhere - from gardensg parklands and countryside to
urban and developed areas, rural lands and high streets. Our landscapes
have been shaped by people and nature working together, and the deep
connection we feel to them is a big part of who we are. Landscape is the
setting in which our social, environmental and economic pressures may
be managed and tensions reconciled.
Constituted under Royal Charter, the Landscape Institute ILI) is the chartered
membership body for all landscape professionals. It is the home and voice
for everyone working in the landscape profession and serves society by
upholding them to the highest professional and technical standards.
Chartered membership of the Landscape Institute is a globally recognised
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 scientists, landscape historians, landscape
archaeologists, landscape planners, landscape architects, garden and
landscape designers, landscape engineers, landscape ecologists, garden
and landscape plant specialists, garden and landscape managers and urban
designers.
They lead the way in managing, creating and enhancing sustainable,
functional, and beautiful environments- from private gardens to National
Parks, in both rural and urban settings. They design new landscapes, care for
historic ones, and use both natural and built elements to better shape the
land and our experience.
Our members are at the heart of the Landscape Institute and shape
everything we do.
The Landscape Institute Annual Report of the Trustees
06

'.*)'
The Landscape Institute Annual Report of the Trustees
07

Section1
Trustees
Report
The Landscape Institute Annual Report of the Trustees

Trustees Report for the year 2024/25
The Trustees of the Landscape Institute (Ll) present their annual report
and the financial statements of the Ll for the year ending 31 March 2025.
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 objectives and purposes for which the Institute is constituted as outlined
in the Charter are to protect, conserve and enhance the natural and built
environmentforthe benefit of the public by promoting the arts and sciences
of Landscape Architecture. The following report outlines our achievements
and performance overthe year and looking forward.
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The Landscape Institute Annual Report of the Trustees

Trustees Report for the year 2024125
Achievements and performance
2024125
Over the last year the Institute has continued to make 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.
Ll Av*ardsWinner 2023. Cjenkinchie DistilleryQZACaThdZAC
The Landscape Institute Annual Report of the Trustees
10

149,872
11
webinars
unique website visitors
90+
20+
masterclasses
pieces of news
coverage
speaking
engagements
2000
attendees
at digital
conference
94%
retention of individual
members in 2024125
(against a target of 92/.)
new Fellows
in 2024125
,80
attendees at
Jellicoe Lecture
110
Responded to
9 government
consultations
members successfully
completed the
pathway to
chartership in 24125
with a f urther
60 successfully
applying through the
experienced route to
chartership
Pathway
Academies
c]D
Membership breakdown
Academic Membership
Aff iliate Membership
Associate Membership
Chartered Membership
Fellow Membership
Honorary Fellow Membership
Independent Trustee Membership
Retired Membership
Student Membership
Technician Membership
55
127
1105
3342
143
Over
800
284
volunteers
957
40
The Landscape Institute Annual Report of the Trustees
11

Trustees Report for the year 2024125
Our member pledges
Recognising
volunteers
Engagement
focussed
Service led
Recognise, reward and
appreciate our volunteering
community
Engage our current and
future communttiesto
build an inclusive and
progressive Ll
Provide a consistently
good service
CPD
People focused,
Membership led,
Systems based
Supporting
your CPD
Valued membership
Revisit the MVP Imember
Value Proposition) to
enhance the membership
offering
Ensure our members
maintain a high
professional standard
000
Futureproof
operations
Work towards delivering
a futureproof operational
infrastructure
Proactive
communications
Skills centred
To communicate our
industry'svalue to other
sectors with pride
Address our landscape
skills shortage
To implement the member pledges across our work, we have grouped them
into four key areas of focus:
Strategy & Planning
Governance & Structure
Digital Transformation
Engaging with Members
The Landscape Institute Annual Report of the Trustees
12

Trustees Report for the year 2024125
Our progress against the pledges
1. Strategy and Planning
2. Governance and structure
Supporting your CPD
Engagement focused
8 8 Service led
Engagement focused
Futureproof operations
Valued membership
Skills centred
Implementing the New
Ways of Working to put
members atthe he3rt
Launched four new
Standing committees
Successful elections
Progressed our work on
EDI in partnership with
others
Proactive communications
Recruited a governance
expert, two new directors,
and education specialists
Strengthened role for
Council
Embedded core
competencies into Ll CPD
events
Engaged members on the
development of our new
corporate strategv
Published the 25126 Ll
business plan with clear
deliverables
Reviewing our member
value proposition
Building partnership5 Wlth
other sector bodies
4. Engaging with members
Brand refresh launched
Summer 2025
Engagement focused
£g¥i Recognising volunteers
Valued membership
Proactive communications
3. Digital Transformation
(Project Kestrel)
8 8 Service led
Membership focused
Futureproof operations
Engagement focused
8 Service led
O Supporting your CPD
Skills centred
Futureproof operations
Workshops held in
Scotland, Wales and Nl to
inform future policy work
Landscape-led briefing
developed wtth member
input
Increased frequency of
asse&8ments
Published programme
of CPD events and
m2Sterclasses for the year
Increased 3ccessto
resources through Ll
Campus
Celebrating member
impact with the Ll
Awards 2025
Phased work programmes to prepare for our new
digital home to transform member experience and
modernise the Institute
The Landscape Institute Annual Report of the Trustees
13

Trustees Report for the year 2024125
Our social media engagement
in
628
874,232 44
Linkedln
posts
Linkedln
impressions
vistas were sent in the
financial year1 April
2024 - 31 March 2025.
With 7,000 readership
Hortweek Power List2025:
Carolin Gohler
Hortweek, August 2025
LAnd5capB 1n5ErfuteE￿nts 20..
Landscape Institute looks to
the future with newLLle
eo
focused rebrand
Land ,
sca
Pro Landscaper, July 2025
It's not just about building houses -
communities need infrastructure
to grow
The Guardian, August 2025
Landscape professionals must
inform decision makin
in new
towns
lan
Specification Online, February 2018
The Landscape Institute Annual Report of the Trustees
14

Members are at the heart
of the Landscape Institute
The Council
The Council is the lead representative for the voice and views of members
on practice and professional development in relation to landscape planning,
design and management. It supports and guides the direction and focus of
the professional work of the Ll and advises the Board and staff team on key
issues, priorities and challenges of the members and is one of the key routes
for Branches to have a voice within the Ll.
Chaired by the President the Council has met four times this year and fed
into key areas of Board decision making and the focus and direction of
the Ll including:
The review and development of the Ll's new Corporate Strategy and
brand refresh throughout the year and advising the Board in making their
final decision.
The new Standing Committee framework and sharing the opportunity to
join a new committee with their networks. Moving forward the Council
will oversee the work of the Committees and focus on strengthening
the relationship between Council, Committees and Branches to ensure
members have a voice within the Ll and that workstreams are focused on
and relevant to the practice and professional development of landscape
planning, design and management.
The refocus on strengthening of the relationship with Branches.
Planning for the 2025 Ll elections.
The Landscape Institute Annual Report of the Trustees
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Trustees Report for the year 2024125
Responding to the findings of the two governance reviews (Brown and
Centre for Governance and Scrutiny} and in particular the need to review
the role of President being the Chair of both Board and Council. The
views of Council shaped the final decision of the Board to separate the
two roles but ensured the role of President as the elected representative
of Members remainsthe fundamental voice of Council on the Board,
within the Ll and across the profession and wider afield. The President will
continue to be Chair of Council and the AGM, and the Council will run the
recruitment of a new Chair of the Board.
The development of a briefing making the case for landscape-led
approach to development including supporting evidence and case
studies. Aimed at landowners, including developers. and those involved in
the development process including policy and decision makers (national
and local government).
Standing Committees
Standing Committees are a fundamental part of the Ll structure undertaking
and driving forward key areas of work for the benefit of members. After
a comprehensive review and consultation with members around the
structure and focus of these committees, the following four new Standing
Committees were launched during the year and will now report to Council:
Policy and Public Affairs Committee - to maximise the Ll's impact on UK
planning- influencing government policy and building relationships with
other organisations to further our objectives. The Committee works with the
staff team to identify priority policy areas and strategies to influence other
organisations and achieve positive changes in government policy on behalf
of the membership.
"The work (of PCC) in 2024125 focused on responding to
consultations and identifying policy priorities. The new
Committee will inform plans to deliver them and increase our
influence more broadly."
The Landscape Institute Annual Report of the Trustees
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Trustees Report for the year 2024125
Knowledge and Practice Committee - to drive forward and guide the
development and dissemination of technical guidance and best practice on
landscape issues, to inform the knowledge and practice of members and the
wider profession, and to oversee the Ll's influence on technical landscape
matters. To deliver this a full range of expert input will be sought to form a
portfolio of task and finish groups to take forward key areas
of work.
"Workplan will include priority areas of technical guidance
to be reviewed and to the establishment of Task and Finish
Groups to carry out that work."
Membership and Professional Standards Committee - to drive high
standards in the landscape profession, monitoring and ensuring compliance
against the Institute's professional standards, providing strategic oversight
to ensure a high-quality profession, and growing membership in inclusive
and equitable ways. The committee will oversee the development of all
routes to Ll membership ensuring that the membership value proposition is
fit for purpose and monitored and communicated effectively.
"The workplan will include commencing a review of our
Competency Framework, delivering a refreshed member
value proposition, and modernising our approach to CPD."
The Landscape Institute Annual Report of the Trustees
17

Trustees Report for the year 2024125
Education and Careers Committee - to promote the landscape profession
as a career of choice, and in ensuring that traditional and alternative routes
into the profession meet the highest standards and are relevant, robust
and adaptable to a fast-changing world. The committee supports the
development and delivery of an education and careers strategy and leads the
Lls strategic engagement with university and academic partners, including
the accreditation of courses.
"The workplan will include promoting landscape as a career of
choice, working more strategically to increase visibility and
understanding of landscape as a career of choice, reviewing
our careers resources, including Choose Landscape, and
supporting our further and higher education partners."
Council and Standing Committee put members at the heart of the Ll's
work and shape the f uture of the profession and our external impact.
PresidenL Carolin GDhlerFLI,ts1￿￿gto Land5capeArChitectsh￿ertSat LeedS￿kettun￿SIty.
The Landscape Institute Annual Report of the Trustees
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The Landscape Institute Annual Report of the Trustees
19

Trustees Report for the year 2024125
Events
￿)H￿9$.¢EOOfth@L0[Klxap$1n$¢itU1e.
A number of online and in-person events were held this year with a focus on
CPD and also providing space to debate vital issues for landscape and the
profession. These included 11 webinars with an average of109 attendees
and 8 in-depth masterclasses on issues ranging from climate adaptation to
Biodiversity Net Gain and the use of Al.
We also delivered a successful in person Digital Conference which attracted
over 200 attendees, plus the Jellicoe Lecture which focused on housing
and landscape and allowed attendees to discuss the issues with some
leading practitioners. The success of these has informed the design of day
conferences which will take place in 202512026 and in each of the 4 nations
ofthe UK.
The Ll Academy P2C: Annual Pathway to Chartership took place in March 2025
with around 40 people attending and will be run again in September 2025.
Elections
The call for nominations saw an unprecedented response with 17 high
calibre candidates with a diversity of backgrounds and experience
putting themselves forward. The ballot was held in May 2025 with 4,630
ballots issued and 934 ballots returned - a turnout of 20.2/.. This level of
engagement and response reflects the Board's ongoing commitment and
focus on building trust with the members and the move to collaborative
leadership and enact positive change.
LlJdlroeLecture
Idli(oe Lerture 2024
The Landscape Institute Annual Report of the Trustees
20

Trustees Report for the year 2024125
Branches
In February and March 2024, we supported Branches across the country in
holding their AGMS, with 114 members generously volunteering to be a part
of their local Branch committee.
Across the year, we worked with Branches to identify ways in which we can
further strengthen Branches, promote member engagement, and support
them as a vital conduit to members. This work as Phase1 of the Branch
Review culminated in an initial set of recommendations for improving the
operation and administration of Branches which we are now implementing.
This included simplifying the process for appointment to Branch
Committees which was implemented in time for the 2025 Branch AGMS.
Implementing our Newways
of Working
On the back of the two governance reviews. the Board implemented the
New Ways of Working at the start of 2023. These two reports made 63
recommendations in total on ways to improve the governance structures at
the Ll and the engagement with Members to ensure the Ll works together as
a whole to ensure members are driving the work of the Institute.
Over 50 of the recommendations have been implemented to date including:
Work to strengthen the role
of Council with the Board but
also Branches and Standing
Committees.
A new Schedule of Delegation and
new policy and process for all Ll
governance meetings and a new
general meetings policy.
Phase one of the Branch Review.
The completion of the Standing
Committee Review and the
implementation of the new
framework and the closer
alignment and relationship with
Council.
Election planning for 2025 with
revisions to Regulations.
New Conflicts of Interest,
Whistleblowing and General
Meeting policies.
A new Behaviours Framework and
Acceptable Behaviours Policy.
The Landscape Institute Annual Report of the Trustees
21

Trustees Report for the year 2024125
Influence
During the year we built the foundations for increasing our influence while
also anticipating the General Election and influencing the subsequent
government drive for housing and infrastructure development. This
included publishing our12 asks of the next government, responding to
9 government consultations across the UK. including on the National
Planning Policy Framework, Skills for the Future (England) and Flood
Resilience (Scotland), and more direct to workto inform policythinking
through meetings and groups such as the Historic Environment Scotland
(HES) Skills Expertise Group.
We also took forward work, with members, to implement the Landscape and
Carbon report, published in March 2024 and to update the Skills for Greener
Places data (published 2022) with new data and evidence on the landscape
workforce. The results of both these pieces of work will be published in
Autumn 2025 and will give members and the Ll clear information to help the
sector reduce our climate impact and inform ourfuture work to grow and
support the landscape workforce.
Staff and members continued to represent the interests of landscapes and
landscape professionals in important fora such as the British Standards
Institute, Green Infrastructure Partnership and at external events such as
Futurescape, BALI Awards, Connected Places Summit and the RHS Chelsea
Flower Show. We continued to publish our influential quarterly Journal, with
issues on health, transport, soil and digital technology.
In terms of foundations for growing our influence in the future, a number of
activities were delivered. These included:
Reviewing and establishing four new Standing Committees to steer our
external and memberfacing work.
Developing policy priorities based on workshops with members in all four
countries to allow us to focus. and have impact, on a limited number of
important issues. These will facilitate a shift in approach from responding
to consultations to building links with and influencing government policy
development upstream.
The Landscape Institute Annual Report of the Trustees
22

Trustees Report for the year 2024125
Creating a briefing to make a strong case for a landscape-led approach
to all those involved in land use decisions (in particular housing
development). Workshops with members and non-members were held to
develop this briefing which was published at UKREiiF in May 2025.
Gathering evidence and seeking member views to inform a ref reshed
Corporate Strategy and brand identity for the Ll.
Building stronger links with Government and partners who can help
us deliver our objectives. This includes Government departments and
agencies in all four nations as well as partners such asthe Royal Institute
of Town Planning, the Royal Horticultural Society, the Town and Country
Planning Association and partnerships of which the Ll is a member such as
the Construction Industry Council and Environmental Policy Forum.
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The Landscape Institute Annual Report of the Trustees
23

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Trustees Report for the year 2024125
Looking Forward:
Corporate Strategy 2025
A new Cor
orate Strate
is in place which sets out three strategic
outcomes which will be shaping and driving our work moving forward:
Essential: Landscape-led approaches are recognised as essential to
deliver sustainable solutions to societal needs.
Expert: Landscape professionals of today and tomorrow work to the
highest professional standards, with the expert skills and knowledge
needed to design, plan, and manage landscapes that enhance quality
of l ife.
Inclusive: The Landscape Institute defines and nurtures an inclusive,
trusted community of professionals that lead positive change now and for
the future.
The joint delivery of these outcomes will result in success and growth for
the landscape profession and opportunities for members and registered
practices and for the Ll, facilitating the protection. conservation and
enhancement of the natural and built environmentfor public benefit.
Robert Hughes,
CEO
The Landscape Institute Annual Report of the Trustees
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Trustees Report for the year 2024125
Our Values
Our Values are a set of guiding beliefs that help us function together and
shape the way staff. volunteers and members deliver this strategy. They
def ine how staff conduct their work but also the desired culture and
behaviours expected from our members, partners and community.
Innovative: We learn from our successes and failures, demonstrating our
desire for improvement.
Inclusive: We believe relationships are built on inclusion that build
connections amongst members and staff.
RespectFul: We treat everyone with dignity and worth. We acknowledge
the unique contributions that individuals make to the Ll.
Trusted: We take ownership of our actions to help foster a culture of trust
and improve staff and membership morale.
Staff, Members and volunteers will work together collaboratively and
professionally, to deliver these.
8C¥AL
TOWY
London Pride2025
The Landscape Institute Annual Report of the Trustees
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Trustees Report for the year 2024125
Landscape-led briefing
This new briefing launched in May 2025, sets out why a landscape-led
approach to built development is essential to delivering societal needs. It
states the clear evidence for how a landscape-led approach delivers for
the economy, health, the environment and communities and defines what
a landscape-led approach is. Overthe next year, we will be building on the
publication with additional evidence and activity to get this message over
to policy makers at national and local level and to developers. We ask for
members to use the briefing to do the same.
Business Plan priorities for2025126
The business plan will deliver the strategic outcomes and will be reviewed
annually on a rolling basis. Based on the foundations built in 2024125,
2025126 will be a year of transformation with a focus on:
Increased Influence- increase our influence on policy and wider
agendas, focused policy interventions and improved communications.
Strengthened Education Offer- strengthen our education offer at all
levels- including traditional and alternative routes into the landscape
profession and to position landscape as a career of choice.
Strengthened Membership- articulate and strengthen our membership
offer, empowering members, and delivering products and services that
meet member needs.
Organisational Effectiveness - work to ensure continued sustainability
and effectiveness of the Ll underpinned by robust financial management,
good governance and eff ective people management. Build effective and
consistent communications and the continued implementation and
embedding of the New Ways of Working.
The Landscape Institute Annual Report of the Trustees
27

Trustees Report for the year 2024125
Future growth
Work over the last two year has ensured the Ll Board can now move
towards greater strategic working with member impact increasing through
a strengthened Council and the new standing committee structure. The
2025126 Business Plan has a strong focus on both implementation and
planning forthe future with a focus on:
Maximising opportunities for commercial income and broadening out into
new income streams.
The continuation of the digital transformation with the launch of the new
platform and the integration within the Ll and the membership.
Recruiting and retaining members with a clear value proposition but also
to position landscape as a career of choice for future members.
Building the partnerships needed to raise the profile of the Ll and the
membership.
Financial performance
The Board has been 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 to ensure
we have a modern membership home for landscape professionals which can
meet member expectations and deliver our wider public benef it by focusing
on the major issues facing society including climate change, the loss of
nature and building a sustainable future; and the importance of landscape
and creating beautiful. inclusive places for the health and wellbeing of us all.
The Landscape Institute Annual Report of the Trustees
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Trustees Report for the year 2024125
The 2024125 financial year was not without its challenges, and as such, a
culture of cost discipline has been embedded throughoutthe organisation
in order to build resilience and financial sustainability. It is this drive towards
financial sustainability that will be the enabler 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.
Having budgeted a deficit of £81k for the financial year, the year ended with
an operating surplus of £4.1k which represents a considerable improvement
and demonstrates the journey that the Ll is on to improving the finance in
the long-term.
Once again, membership numbers and impressive retention rates have been
retained but the Ll must still strive to grow, add new members and ensure
existing members are well serviced with the benefits of their subscription.
In a year without the Ll Awards, commercial activity has continued to be a
challenge with CPD events (webinars and masterclasses), journal advertising
as well asjobsite, again, all underperforming.
The f inancial discipline embedded throughout the organisation led to a
reduction in expenditure of Q275k (10%) when compared to 2023124 with a
decrease in costs throughout all areas of operation.
During the year there was É108k less spent on consultancy, along with a £22k
reduction in legal and professional fees. In October, the staff adapted to
hybrid working to operating without a fixed off ice for a two-year exploration
period leading to a cost saving of £81k on premises. Despite significant
gains during the first ten months of the financial year from our investment
portfolios, global uncertainty saw these fall during the final two months,
ultimately leading to a £28.7k loss, highlighting the strength in moving to
an operational surplus financial model moving forward. All of these factors
contributed to an overall deficit of £24.6k which represents a turning point
for the Ll in the journey to long-term sustainability.
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Trustees Report for the year 2024125
Unrestricted funds decreased to £1,453k. Disclosure notes18 to the
accounts provide an overview of the uses of these f unds. Our general fund
increased by £8.7k from £334k to £343k which represents two months of
operating expenditure.
Much of this report has focussed on the actions taken to address the
financial position and build a sustainable financial model for the future with
the aim to return to healthy surpluses and to rebuild our reserves position
going forward.
The Board has streamlined its investment, holding more in cash Ito improve
resilience at a time of global uncertainty) and agreeing to re-designate our
Property Fund as a Strategic Development Fund to invest in the new digital
home.
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 Seniices Limited,
adopting commercial principles across all activities and taking a more
account management approach the Board is optimistic about moving this
work forward positively in 2025126. However, it is recognised that the next
two years will continue to 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.
The Landscape Institute Annual Report of the Trustees
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Trustees Report for the year 2024125
112025 112024
2,436.315
2,711,875
981,382
855,948
900,368
945,384
785,109
679.999
11
Raise the profile
of Landscape
and Place
Build resilience
and confidence
Growth and
inclusivity
Total
expenditure
Breakdown of Expenditure
Staff costs
Direct members communications
7/
Branch and member group activities
Awards and Competitions
Information costs
4/.
- 11f/.
Pathway examinations and supervision
Event and Conference costs
3/.
2°A
56/. _
Consultants and other direct costs
1/.
1/.
Legal & professional
E Depreciation
•Committee and Leadership expenses
Premises costs
8°A
Other costs
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Trustees Report for the year 2024125
Investment policy
The investment objective is to generate a total return of inflation (measured
by CPI) plus 3.5/0 per annum overthe medium term, net of expenses. This
will achieve the primary objective of maintaining the real value of the funds
over the long term whilst permitting some moderate expenditure on an
ongoing basis. The Institute adopts a total return approach to investment,
generating the investment return from income and capital gains or losses.
Returns from investment, which may fluctuate, may be applied to meeting
either regular or exceptional expenditure.
The trustees have taken account of the Charity Commission's investment
guidance. Its aim is to observe responsible investment principles and the
charity's 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.
We are committed to an annual review with our investment managers. 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 alerted
to benchmarks and circumstances which may impact on them such as the
recent market upheaval.
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Trustees Report for the year 2024125
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 fundraising
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.
Reserves policy
Our business plans have committed us to further necessary investment in
the future 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 £1.486k. This can be
further broken between designated funds amounting to £1,121k and general
fund (free reserve) of É365k.
The Free Reserves Policy is risk-based. The policy at year-end gives a
Free Reserves target of £550k, which the Institute is significantly below.
However, there remains £699k in the "Strategic Development" designated
fund that ensures the financial viability of the Institute and supports the
going concern position.
The priority is to rebuild the Free Reserves to the £550k target and then
to replenish the Strategic Development Fund with the £400,000 which
covered the operating deficit which arose during the pandemic and
subsequent two years.
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Trustees Report for the year 2024125
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.
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 fit for purpose on an ongoing basis.
This policy:
Confirms 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.
Supports the internal control systems enabling the organisation to
respond to operational. strategic and financial risks regardless of whether
they are internally or externally driven.
Ll Avrard$2023Wlnner.Stanmer￿rk￿la￿g9[t*O￿d MaintgnatKe p￿n. OLi
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Trustees Report for the year 2024125
The key strategic risks identified by the Board:
Financial instability - mitigation focused on longer term business
planning, with flexibility built in and regular reforecasting. cautious
assumptions, focus on diversification of income and building reserves,
monitoring of investment performance and monitoring of position
against Reserves Policy.
Loss of members - mitigation focused on strengthening voice across
the UK, examining and adapting to England devolution and to seek to
inf luence local decision making.
Political shifts - mitigation to promote the work of Members and
campaigning in relation to landscape-led development.
Loss of competitive advantage - mitigation focused on predicting and
adapting to a fast changing more competitive landscape and strategies
to keep up with industry changes and differentiation f rom competitors.
Resistance to change - mitigation focused on evidence based decision
making, innovation and empowering flexibility and responsive action to
bring all along with the change and transformation.
Low member engagement- work focused on building a sense of
community and to strengthen and maintain volunteers and the potential
for networking to build a momentum.
The Ll becomes irrelevant- focus on growing the membership and
predict and respond to changing member needs and expectations.
Reputational damage - focus on professional quality and standards,
addressing poor behaviour to mitigate impact on Ll reputation.
Ineffective organisation - implement the New Ways of Working and
new technologies to bring about change and increase effectiveness.
10
Ill Non-compliance with legislation and regulations - keep abreast of
legislation and regulation and ensure the Ll complies.
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Trustees Report for the year 2024125
Reference and administrative details
Royal Charter number:
RC000767
Charity Number (England & Wales): 1073396
Charity Number Scotland:
SC047057
Registered Office=
85 Tottenham Court Road,
London W1T 4TQ
Trustees
Trustees who served during the year and up to the date of the publication of this
report as follows:
Carolin Gohler
President from July 2024
Drsaira Ali
President Elect from July 2025
Noel Farrer
Vice President to June 2025
Ruth Lin Wong Holmes
Vice President from July 2025
Mathew Haslam
Honorary Treasurer to June 2025
Matthew Bradbury
Honorary Treasurer from July 2025
Mark Smeeden
Honorary Secretary f rom July 2023
Adam Barker
Non-chartered Trustee until June 2025
Tamanna Parwani
Non-chartered Trustee from July 2025
Christine House
Chair of Education and Careers Committee
lan Phillips
Chair of Policy and Public Affairs Committee
Jane Clarke
Independent Trustee
Marc Norden
Independent Trustee
Helen Oldfield
Independent Trustee
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Trustees Report for the year 2024125
Principal staff
Robert Hughes,
Chief Executive
Rowena Lovell,
Board Secretary
Steve Randall,
Head of Finance
Margaret Johnson,
Head of HR
Neelam Sheemar,
Head of Marketing and Communications
Belinda Gordon,
Director of Policy and Public Affairs
Jonathan Ellis,
Director of Membership and Professional Standards
Bankers
Natwest Bank
PO Box 2161
20 Dean Street
London
W1A1SX
CAF Bank Ltd
25 Kings Hill Avenue
Kings Hill
West Malling
Kent ME19 4JQ
Solicitors
Russell Cooke
2 Putney Hill London
SW15 6AB
Auditors
Moore Kingston Smith
9 Appold Street
London
EC2A 2AP
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Trustees Report for the year 2024125
Structure, governance
and management
Under the provisions of its Royal Charter, the Landscape Institute has a
Board of Trustees which meets at least four times per year, and Council
which meets at least three times per year.
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.
In early 2020 the decision was made to acquire The Parks Alliance {TPA) and
transfer ownership to the Institute in orderforthe TPAto act as a vehicle
to facilitate the Institute's work and expansion in the Parks sector. The
effective date of the acquisition was1st April 2021. In September 2021. the
Board agreed that The Parks Alliance Company was to be made dormant as
an entity, whilst activities around Parks carried for¥vards within the current
Institute's charity structure as highlighted above. The company remains
dormant but there are plans are to revisit this.
Governance structure of the Ll
CEO
& staff
team
Council
Board
Branches
Siandlr
Board
Committee
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Trustees Report for the year 2024125
Board of Trustees
The Board of Trustees is accountable to the Charity Commission for the
effective running of the Institute. Up to thirteen trustees are on the Board
and include:
Six Trustees directly elected by Members of the Institute.
Three Chairs of Standing Committees appointed by Council.
Up to four Independent Trustees appointed by Council for their skills
and expertise.
All trustees sign up to a Trustees, Code of Conduct, commit themselves to
working to the Trustee role description and to acting in the best interests of
the Ll and within the governing documents of the Landscape Institute.
Induction and training for Trustees is arranged and ongoing support for
Board and Council is in place to enable them to discharge their functions
effectively. This includes guidance on the Ll's Royal Charter, By-Laws and
Regulations.
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 President subject to the current policy
and after obtaining the required approval from the Charity Commission.
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Trustees Report for the year 2024125
Board Committees
A number of Committees are set up by the Board to advise them on priority
areas of Finance and Risk, Governance, and People, Culture and Change.
Chief Executive
The Trustees delegate the day-to-day operations of the Institute to the
Chief Executive and other principal staff set out on page 38 and monitor
performance against an agreed operational plan throughout the year.
Council
The Council plays an important role in monitoring the fulfilment of objectives
as set out in the Charter, representing members in the governance structure
and vital input into workstreams and future planning of the Institute.
The Council holds the Board to account by reviewing performance.
accounts, corporate plans and business plans, and maintaining the
governance cycle. They comment on proposals f rom the Board on the
amendment of the Institute's Regulations and are responsible for appointing
Trustees and, if required, for removing Trustees in accordance with the
procedures set out in the Regulations. This is all reflected in the Terms of
Reference.
The Council meets with the Board for a joint meeting once a year.
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Trustees Report for the year 2024125
Branches
There are11 branches- 9 in England and 1 in each of Scotland. and Wales.
There is not currently a branch in 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 ('Pathway to Chartership,), 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 Council
and plays a key part within the Ll.
Remuneration policyfor key
management personnel
Remuneration of the Chief Executive and Senior team 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.
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Trustees Report for the year 2024125
Statement of responsibilities
of the Trustees
Law applicable to charities in England and Wales requires the Trustees to
prepare f inancial statements for each financial year which give a true and fair
view of the charity'sfinancial activities during the period and of its financial
position at the end of the period. In preparing financial statements giving a true
and fair view, the Trustees follow best practice and:
Select suitable accounting policies and then apply them consistently.
Observe the methods and principles in the Charities SORP.
Make judgements and estimates that are reasonable and prudent.
State whether applicable UK Accounting Standards and statements
of recommended practice have been followed. subject to any material
departures disclosed and explained in the financial statements.
Prepare the f inancial statements on the going concern basis unless it is
inappropriate to presume that the charity will continue in operation.
The Trustees are responsible for keeping proper accounting records that
disclose with reasonable accuracy at anytimethe financial position of the
charity and enable them to ensure that the financial statements comply with
the Charities Act 2011 and of the Charities and Trustee Investment (Scotland)
Act 2005 and regulation 8 of the Charities Accounts {Scotland) Regulations
2006 (as 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 fraud and other irregularities.
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 financial
statements may differ f rom legislation in other jurisdictions.
The trustees, annual report was approved by the trustees on 9 October and
signed on their behalf by
Carolin Gohler, Presidentlchair of the Board of Trustees
The Landscape Institute Annual Report of the Trustees
42

Section 2
Independent
auditor's report
to the members
of The Landscape
Institute
The Landscape Institute Annual Report of the Trustees

Trustees Report for the year 2024125
Opinion
We have audited the financial statements of Landscape Institute (the 'parent
charity,) and its subsidiaryforthe year ended 31 March 2025 which comprise
the Consolidated Statement of Financial Activities, the Group and Parent
Charity Balance Sheet, the Consolidated Cash Flow Statement and notes to the
financial statements. including a summary of significant accounting policies.
The financial reporting framework that has been applied in their preparation is
applicable law and United Kingdom Accounting Standards, including FRS102
'The Financial Reporting Standard Applicable in the UK and Republic of Ireland,
(United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial
statements:
Give a true and fair view of the state of the group's and parent charity's affairs
as at 31 March 2025, 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
Have been prepared in accordance with the requirements of the Charities
Act 2011.
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Trustees Report for the year 2024125
Basis for opinion
We conducted our audit in accordance with International Standards on
Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those
standards are further described in the Auditor's Responsibilities for the audit
of the financial 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 the UK,
including the FRC'S Ethical Standard. and we have fulfilled our other ethical
responsibilities in accordance with these requirements. We believe that the
audit evidence we have obtained is sufficient and appropriate to provide a
basis for our opinion.
Conclusions relating to going
concern
In auditing the f inancial statements, we have concluded that the trustees,
use of the going concern basis of accounting in the preparation of the
financial statements is appropriate.
Based on the work we have performed, we have not identified any
material uncertainties relating to events or conditions that, individually or
collectively, may cast significant doubt on the group's 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.
Our responsibilities and the responsibilities of the trustees with respect to
going concern are described in the relevant sections of this report.
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Trustees Report for the year 2024125
Other information
The other information 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.
Our responsibility is to read the other information and, in doing so,
consider whether the other information is materially inconsistent with
the financial statements or our knowledge obtained in the course of the
audit 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.
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 reportto you if, in our opinion:
The information given in the Annual Report is inconsistent in any material
respect with the financial statements. or
The group and parent charity have not kept adequate accounting records; or
The f inancial 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.
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Trustees Report for the year 2024125
Responsibilities of trustees
As explained more fully in the trustees: responsibilities statement set
out on page 42, the trustees are responsible for the preparation of the
financial statements and for being satisfied that they give a true and fair
view, and for such internal control as the trustees determine is necessary to
enable the preparation of f inancial statements that are free from material
misstatement, whether due to fraud or error.
In preparing the financial 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.
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 under 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 (UK) will always
detect a material misstatement when it exists. Misstatements can arise from
fraud or error and are considered material if, individually or in aggregate,
they could reasonably be expected to influence the economic decisions of
users taken on the basis of these f inancial statements.
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Trustees Report for the year 2024125
As part of an audit in accordance with ISAS {UK) we exercise professional
judgement and maintain professional scepticism throughout the audit. We
also:
Identify and assess the risks of material misstatement of the financial
statements, whether due to fraud or error, design and perform audit
procedures responsive to those risks, and obtain audit evidence that
is suff icient and appropriate to provide a basis for our opinion. The risk
of not detecting a material misstatement resulting from fraud is higher
than for one resulting from error. as fraud may involve collusion, forgery,
intentional omissions, misrepresentations, or the override of internal
control.
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.
Evaluate the appropriateness 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 significant 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 required to draw attention in our auditor's report to the
related disclosures in the f inancial 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.
Evaluate the overall presentation, structure and content of the financial
statements, including the disclosures. and whether the financial
statements represent the underlying transactions and events in a manner
that achieves fair presentation.
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Trustees Report for the year 2024125
We communicate with those charged with governance regarding, among
other matters, the planned scope and timing of the audit and significant
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
Irregularities, including fraud, 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 extent to which our procedures are capable of detecting
irregularities, including fraud is detailed below.
The objectives of our audit in respect of fraud, are; to identify and assess the
risks of material misstatement of the financial statements due to fraud. to
obtain suff icient appropriate audit evidence regarding the assessed risks of
material misstatement due to fraud, through designing and implementing
appropriate responses to those assessed risks" and to respond appropriately
to instances of fraud 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.
Our approach was as follows:
We obtained an understanding of the legal and regulatory requirements
applicable to the group and parent charity complies and considered that
the most significant are the Charities Act 2011, the Charity SORP, and UK
financial reporting standards as issued bythe Financial Reporting Council.
We obtained an understanding of how the group and parent charity
complies with these requirements by discussions with management and
those charged with governance.
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Trustees Report for the year 2024125
We assessed the risk of material misstatement of the financial
statements, including the risk of material misstatement due to fraud and
how 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-compliance 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.
There are inherent limitations in the audit procedures described above.
We are less likely to become aware of instances of non-compliance with
laws and regulations that are not closely related to events and transactions
ref lected in the financial statements. Also, the risk of not detecting a
material misstatement due to fraud is higher than the risk of not detecting
one resulting from error, as fraud may involve deliberate concealment by, for
example, forgery or intentional misrepresentations, or through collusion.
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Trustees Report for the year 2024125
Use of our report
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 or
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.
LL
Date: 4 December 2025
Moore Kingston Smith LLP, Statutory auditor 6th 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.
The Landscape Institute Annual Report of the Trustees
51

Royal Charter no. RC000767 Charity no. 1073396 

# **Landscape Institute Trustees' Report and Financial Statements 31st March 2025** 



## Landscape Institute 

## Consolidated Statement of Financial Activities For the year ended 31st March 2025 

|Note<br>:<br>tivities<br>profile of Landscape and Place<br>2a<br>lience and confidence<br>2b<br>nd inclusivity<br>2c<br>come<br>3<br><br>o<br>n<br>:<br>tivities<br>profile of Landscape and Place<br>lience and confidence<br>nd inclusivity<br><br>i<br>t<br>u<br>r<br>e<br>4a<br>rs between funds<br>19a<br>5<br><br>n<br>o<br>f<br>f<br>u<br>n<br>d<br>s<br>rought forward<br><br><br><br><br><br><br><br><br><br><br><br><br><br><br><br> <br>g<br>/<br>(<br>o<br>u<br>t<br>g<br>o<br>i<br>n<br>g<br>)<br>r<br>e<br>s<br>o<br>u<br>r<br>c<br>e<br>s<br>b<br>e<br>f<br>o<br>r<br>e<br>t<br>r<br>a<br>n<br>s<br>f<br>e<br>r<br>s<br>g<br>/<br>(<br>o<br>u<br>t<br>g<br>o<br>i<br>n<br>g<br>)<br>r<br>e<br>s<br>o<br>u<br>r<br>c<br>e<br>s<br>b<br>e<br>f<br>o<br>r<br>e<br>r<br>e<br>c<br>o<br>g<br>n<br>i<br>s<br>e<br>d<br>s<br>s<br>e<br>s<br><br>s<br>)<br>o<br>n<br>i<br>n<br>v<br>e<br>s<br>t<br>m<br>e<br>n<br>t<br>s<br>(<br>e<br>x<br>p<br>e<br>n<br>d<br>i<br>t<br>u<br>r<br>e<br>)<br>f<br>o<br>r<br>t<br>h<br>e<br>y<br>e<br>a<br>r<br>a<br>n<br>d<br>n<br>e<br>t<br>m<br>o<br>v<br>e<br>m<br>e<br>n<br>t|Unrestricted<br>£<br>6,106<br>340,994<br>1,974,979<br>36,955<br>81,403<br>2,440,437<br>855,948<br>900,368<br>679,999<br>2,436,315<br>4,122<br>(28,767)<br>(24,645)<br>-<br>(24,645)<br>1,472,422<br>1447777|Restricted<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>5,306<br><br>2<br>0<br>2<br>5|T<br>6<br>,<br>3<br>4<br>0<br>,<br>1<br>,<br>9<br>7<br>4<br>,<br>3<br>6<br>,<br>8<br>1<br>,<br>2<br>,<br>4<br>4<br>0<br>,<br>8<br>5<br>5<br>,<br>9<br>0<br>0<br>,<br>6<br>7<br>9<br>,<br>2<br>,<br>4<br>3<br>6<br>,<br>4<br>,<br>(<br>2<br>8<br>,<br><br>(<br>2<br>4<br>,<br><br>(<br>2<br>4<br>,<br><br>1<br>,<br>4<br>7<br>7<br>,<br><br><br><br>|o<br>t<br>a<br>l<br>Unrestricted<br>£<br>£<br><br>1<br>0<br>6<br>155,600<br><br>9<br>9<br>4<br>233,651<br><br>9<br>7<br>9<br>1,948,889<br><br>9<br>5<br>5<br>52,075<br><br>4<br>0<br>3<br>65,248<br><br>4<br>3<br>7<br>2,455,463<br><br>9<br>4<br>8<br>981,382<br><br>3<br>6<br>8<br>945,384<br><br>9<br>9<br>9<br>785,109<br><br>3<br>1<br>5<br>2,711,875<br><br>1<br>2<br>2<br>(256,412)<br>7<br>6<br>7<br>)<br>98,293<br>6<br>4<br>5<br>)<br>(158,119)<br>-<br>-<br>6<br>4<br>5<br>)<br>(158,119)<br><br>7<br>2<br>8<br>1,630,541<br><br><br><br>1472422|Restricted<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>5,306<br><br>2024|Total<br>£<br>155,600<br>233,651<br>1,948,889<br>-<br>52,075<br>65,248<br>2,455,463<br>981,382<br>945,384<br>785,109<br>2,711,875<br>(256,412)<br>98,293<br>(158,119)<br>-<br>(158,119)<br>1,635,847<br>|
|---|---|---|---|---|---|---|



All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed above and in note 19 to the financial statements. 



> L Landscape andscape I Institute nstitute 

## B Balance alance s sheets heets 

## As As a at t 3 31st 1st M March arch 2 2025 025 

|As<br>s<br>a<br>t<br>3<br>1st<br>st<br>t<br>M<br>arch<br>rch<br>ch<br>h<br>As at 31st March|2<br>025<br>25<br>5<br> 2025||
|---|---|---|
|||The group<br>The Institute|
||Note|2<br>0<br>2<br>5<br>2024<br>2<br>0<br>2<br>5<br>2024<br>£<br>£<br>£<br>£<br>2025<br>2025<br>£<br>£|
|F<br>i<br>x<br>e<br>d<br>a<br>s<br>s<br>e<br>t<br>s<br>Fixed assets|||
|Tangible assets<br>Intangible assets<br>Investments|10<br>11<br>13|7<br>,<br>8<br>9<br>6<br>7,086<br>7<br>,<br>8<br>9<br>6<br>7,086<br>3<br>1<br>1<br>,<br>6<br>7<br>9<br>215,039<br>3<br>1<br>1<br>,<br>6<br>7<br>9<br>215,039<br>1<br>,<br>0<br>6<br>6<br>,<br>9<br>3<br>8<br>1,329,791<br>1<br>,<br>0<br>6<br>6<br>,<br>9<br>4<br>5<br>1,329,798<br>7,896<br>7,896<br>311,679<br>311,679<br>1,066,938<br>1,066,945|
|||1<br>,<br>3<br>8<br>6<br>,<br>5<br>1<br>3<br>1,551,916<br>1<br>,<br>3<br>8<br>6<br>,<br>5<br>2<br>0<br>1,551,923<br>1,386,513<br>1,386,520|
|C<br>u<br>r<br>r<br>e<br>n<br>t<br>a<br>s<br>s<br>e<br>t<br>s<br>Debtors<br>16<br>Short term deposits<br>Cash at bank and in hand<br>Current assets||3<br>0<br>3<br>,<br>5<br>3<br>4<br>222,098<br>5<br>6<br>4<br>,<br>9<br>3<br>1<br>255,862<br>3<br>5<br>5<br>,<br>3<br>6<br>3<br>85,774<br>3<br>5<br>5<br>,<br>3<br>6<br>3<br>85,774<br>2<br>6<br>1<br>,<br>1<br>6<br>6<br>278,262<br>1<br>5<br>9<br>,<br>9<br>8<br>0<br>155,249<br>303,534<br>564,931<br>355,363<br>355,363<br>261,166<br>159,980|
|||9<br>2<br>0<br>,<br>0<br>6<br>3<br>586,134<br>1<br>,<br>0<br>8<br>0<br>,<br>2<br>7<br>4<br>496,885<br>920,063<br>1,080,274|
|L<br>i<br>a<br>b<br>i<br>l<br>i<br>t<br>i<br>e<br>s<br>Liabilities|||
|17<br>Creditors: amounts due within one year||8<br>5<br>3<br>,<br>4<br>9<br>3<br>660,322<br>1<br>,<br>0<br>1<br>3<br>,<br>7<br>1<br>1<br>571,080<br>853,493<br>1,013,711|
|N<br>e<br>t<br>c<br>u<br>r<br>r<br>e<br>n<br>t<br>(<br>l<br>i<br>a<br>b<br>i<br>l<br>i<br>t<br>i<br>e<br>s<br>)<br>/<br>a<br>s<br>s<br>e<br>t<br>s<br>Net current (liabilities)/ assets||6<br>6<br>,<br>5<br>7<br>0<br>(74,188)<br>6<br>6<br>,<br>5<br>6<br>3<br>(74,195)<br>66,570<br>66,563|
|N<br>e<br>t<br>a<br>s<br>s<br>e<br>t<br>s<br>Net assets|18a|1<br>,<br>4<br>5<br>3<br>,<br>0<br>8<br>3<br>1,477,728<br>1<br>,<br>4<br>5<br>3<br>,<br>0<br>8<br>3<br>1,477,728<br>1,453,083<br>1,453,083|
|F<br>u<br>n<br>d<br>s<br>19<br>Restricted income funds<br>Unrestricted income funds<br>Designated Funds<br>General funds<br>Funds||5<br>,<br>3<br>0<br>6<br>5,306<br>5<br>,<br>3<br>0<br>6<br>5,306<br>1<br>,<br>1<br>0<br>4<br>,<br>2<br>8<br>5<br>1,137,714<br>1<br>,<br>1<br>0<br>4<br>,<br>2<br>8<br>5<br>1,137,714<br>3<br>4<br>3<br>,<br>4<br>9<br>2<br>334,708<br>3<br>4<br>3<br>,<br>4<br>9<br>2<br>334,708<br>5,306<br>5,306<br>1,104,285<br>1,104,285<br>343,492<br>343,492|
|Total Unrestricted income funds||1<br>,<br>4<br>4<br>7<br>,<br>7<br>7<br>7<br>1,472,422<br>1<br>,<br>4<br>4<br>7<br>,<br>7<br>7<br>7<br>1,472,422<br>1,447,777<br>1,447,777|
|T<br>o<br>t<br>a<br>l<br>f<br>u<br>n<br>d<br>s<br>Totalfunds||1<br>,<br>4<br>5<br>3<br>,<br>0<br>8<br>3<br>1,477,728<br>1<br>,<br>4<br>5<br>3<br>,<br>0<br>8<br>3<br>1,477,728<br>1,453,083<br>1,453,083|



Approved by the Trustees on 9th October 2025 and signed on their behalf by: 

Carolin Göhler, President/Chair of the Board of Trustees 



Landscape Institute 

## Consolidated statement of cash flows 

## For the year ended 31st March 2025 

|Note<br>£<br>£<br>20<br>8<br>1<br>,<br>5<br>5<br>2<br>3<br>6<br>,<br>9<br>5<br>5<br>1<br>,<br>2<br>7<br>7<br>,<br>8<br>1<br>6<br>(<br>1<br>,<br>0<br>4<br>3<br>,<br>7<br>3<br>0<br>)<br>(<br>1<br>0<br>0<br>,<br>1<br>0<br>0<br>)<br>13, 10 , 11<br>(<br>2<br>6<br>9<br>,<br>5<br>9<br>0<br>)<br>(<br>9<br>8<br>,<br>6<br>4<br>9<br>)<br>(<br>1<br>7<br>,<br>0<br>9<br>6<br>)<br>2<br>7<br>8<br>,<br>2<br>6<br>2<br>2<br>6<br>1<br>1<br>6<br>6<br>s<br>h<br>a<br>n<br>d<br>c<br>a<br>s<br>h<br>e<br>q<br>u<br>i<br>v<br>a<br>l<br>e<br>n<br>t<br>s<br>i<br>n<br>t<br>h<br>e<br>y<br>e<br>a<br>r<br>h equivalents at the beginning of the year<br>on from short term deposits<br><br>h<br><br><br><br>i<br><br><br>l<br><br><br><br><br><br><br><br>h<br><br><br><br>d<br><br>f<br><br>h<br><br><br><br><br><br>v<br>i<br>d<br>e<br>d<br>b<br>y<br>o<br>p<br>e<br>r<br>a<br>t<br>i<br>n<br>g<br>a<br>c<br>t<br>i<br>v<br>i<br>t<br>i<br>e<br>s<br><br>o<br>m<br>i<br>n<br>v<br>e<br>s<br>t<br>i<br>n<br>g<br>a<br>c<br>t<br>i<br>v<br>i<br>t<br>i<br>e<br>s<br>:<br>erest and rents from investments<br>m the sale of investments<br>xed assets<br>nvestments<br>v<br>i<br>d<br>e<br>d<br>b<br>y<br>/<br>(<br>u<br>s<br>e<br>d<br>i<br>n<br>)<br>i<br>n<br>v<br>e<br>s<br>t<br>i<br>n<br>g<br>a<br>c<br>t<br>i<br>v<br>i<br>t<br>i<br>e<br>s<br>over on short term deposits<br>2<br>0<br>2<br>5|£<br>£<br>(436,798)<br>52,075<br>1,025,000<br>(550,000)<br>(223,009)<br>128,338<br>(2)<br>432,402<br>(4,396)<br>282,658<br>278262<br>2024|
|---|---|





Landscape Institute 

## Notes to the financial statements 

## For the year ended 31st March 2025 

## 1 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 W1T 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 (FRS 102) - (Charities SORP 2015), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102). 

The presentational currency is pounds sterling, figures are rounded to the nearest £. 

These financial statements consolidate the results of the Institute and its wholly-owned subsidiary Landscape Services Limited on a line by line basis. Transactions and balances between the Institute and its subsidiary have been eliminated from the consolidated financial statements. Balances between the two entities are disclosed in the notes to the accounts. A separate statement of financial activities, or income and expenditure account, for the Institute itself is not presented but the parent-only results are summarised in note 15 and the subsidiary results are provided in note 14.  The Parks Alliance financial information has not been consolidated due to the immaterial nature of their net assets.  The effective date of acquisition is 1 April 2021. 

In applying the financial reporting framework, the trustees have made a number of subjective judgements, for example in respect of significant accounting estimates. Estimates and judgements are continually evaluated and are based on historical 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 2015. 

## 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 significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period. 



Landscape Institute 

Notes to the financial statements 

## For the year ended 31st March 2025 

## 1 Accounting policies (continued) 

## 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. 

the Institute has entitlement to the funds, any performance conditions attached to the grants 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 services 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 service 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 meets 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 third 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. 



Landscape Institute 

Notes to the financial statements 

## For the year ended 31st March 2025 

## 1 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) Operating 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 exceeds £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 as a separate asset where they have significantly different patterns of consumption of economic benefits 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: 

Furniture, fittings and office equipment 25% straight line Computers 33 % straight line 

## l) Intangible fixed assets 

Items of IT software are capitalised where the purchase price exceeds £1,000. 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 

## (i) 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 using the closing quoted market price. Any change in fair value will be recognised in the statement of financial activities. Investment gains 

other complex financial instruments. 

## (ii) 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 without a maturity date with the intention of supporting the investment in the new CRM or being available to be added to the investment portfolio. 

## 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. 



Landscape Institute 

## Notes to the financial statements 

## For the year ended 31st March 2025 

## 1 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) Creditors and provisions 

Creditors and provisions are recognised 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 due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discount due. 

## r) Pensions 

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. 

## t) Critical accounting estimates and areas of judgement 

In preparing financial statements it is necessary to make certain judgements, estimates and assumptions that affect the amounts recognised in the financial statements. In the view of the trustees in applying the accounting policies adopted, no judgements were required that have a significant effect on the amounts recognised in the financial statements nor do any estimates or assumptions made carry a significant risk of material adjustment in the next financial year. 



## Landscape Institute 

## Notes to the financial statements 

## For the year ended 31st March 2025 

- 2 Income from charitable activities 


**----- Start of picture text -----**<br>
2025 2024<br>Restricted Unrestricted Total Restricted Unrestricted Total<br>£ £ £ £ £ £<br>High Street Task Force - 6,106 6,106 - 10,208 10,208<br>Awards and Competitions events - - - - 145,392 145,392<br>a Sub-total for Raise the Profile of Landscape and Place - 6,106 6,106 - 155,600 155,600<br>Examination and Pathway fees - 150,007 150,007 - 136,794 136,794<br>Branch event income - 10,335 10,335 - 7,552 7,552<br>University accreditation fees - 33,444 33,444 - 37,308 37,308<br>Journal advertising - 24,100 24,100 - 21,900 21,900<br>Publication sales and royalties - 19,011 19,011 - 23,027 23,027<br>Income from training activities - 104,097 104,097 - 7,070 7,070<br>b Sub-total for Building Resilience and Confidence - 340,994 340,994 - 233,651 233,651<br>Member subscriptions - 1,723,711 1,723,711 - 1,629,434 1,629,434<br>Practice fees - 187,358 187,358 - 221,829 221,829<br>Grant income - 1,663 1,663 - 9,313 9,313<br>Website advertising - 62,247 62,247 - 88,313 88,313<br>c Sub-total for Growth and Inclusivity - 1,974,979 1,974,979 - 1,948,889 1,948,889<br>Total Income from charitable activities - 2,322,079 2,322,079 - 2,338,140 2,338,140<br>3 Other income<br>Restricted Unrestricted Total Restricted Unrestricted Total<br>£ £ £ £ £ £<br>Insurance commission - 22,917 22,917 - 25,483 25,483<br>Other income - 58,486 58,486 - 39,765 39,765<br>- 81,403 81,403 - 65,248 65,248<br>**----- End of picture text -----**<br>




## Landscape Institute 

## Notes to the financial statements 

## For the year ended 31st March 2024 

4a Analysis of expenditure (current year) 


**----- Start of picture text -----**<br>
Build the<br>Raise the profile of  resilience and  Grow and be<br>landscape and place  confidence of the  more inclusive<br>with the public and  Landscape  as an  Governance  Support<br>decision makers Profession organisation Costs Costs 2025 Total 2024 Total<br>£ £ £ £ £ £ £<br>Staff costs (note 6) 369,382 319,302 291,973 155,166 237,107 1,372,930 1,324,681<br>Direct members communications 24,097 132,816 9,005 - 15,700 181,618 158,316<br>Branch and member group activities - 9,722 - - - 9,722 27,529<br>Awards and Competitions 2,590 2,590 23,095 - - 28,275 132,913<br>Information costs 11,217 7,346 51,815 - 91,455 161,833 119,723<br>Pathway examinations and supervision - 45,071 - - - 45,071 42,233<br>Event and Conference costs 62,302 - - - - 62,302 105,183<br>Consultants and other direct costs 47,923 47,923 47,923 - 110,424 254,193 362,550<br>Legal & professional - 8,622 - - 23,165 31,787 54,012<br>Depreciation - - - - 2,650 2,650 2,010<br>Committee and Leadership expenses - - - 19,793 - 19,793 11,914<br>Premises costs - - - - 99,253 99,253 180,911<br>Other costs - 27,195 - - 139,693 166,888 189,900<br>517,511 600,587 423,811 174,959 719,447 2,436,315 2,711,875<br>Support costs 244,613 215,834 187,055 71,945 (719,447) -<br>Governance costs 93,823 83,947 69,133 (246,904) -<br>Total expenditure 2025 855,948 900,368 679,999 - - 2,436,315 2,711,875<br>**----- End of picture text -----**<br>




## Landscape Institute 

## Notes to the financial statements 

## For the year ended 31 March 2025 

4b Analysis of expenditure (prior year) 


**----- Start of picture text -----**<br>
Build the<br>Raise the profile of  resilience and  Grow and be<br>landscape and place  confidence of the  more inclusive<br>with the public and  Landscape  as an  Governance  Support<br>decision makers Profession organisation Costs Costs 2024 Total<br>£ £ £ £ £ £<br>Staff costs (note 6) 289,039 300,282 365,208 152,976 217,176 1,324,681<br>Direct members communications 24,097 120,653 365 - 13,201 158,316<br>Branch and member group activities - 27,529 - - - 27,529<br>Awards and Competitions 110,029 3,513 19,371 - - 132,913<br>Pathway examinations and supervision - 42,233 - - - 42,233<br>Event and Conference costs 104,808 375 - - - 105,183<br>Consultants and other direct costs 74,108 74,108 74,107 - 140,227 362,550<br>Legal & professional - 21,166 - - 32,846 54,012<br>Depreciation - - - - 2,010 2,010<br>Committee and Leadership expenses - - - 11,914 - 11,914<br>Premises costs - - - - 180,911 180,911<br>Other costs - 23,690 - - 166,210 189,900<br>612,727 618,944 505,802 164,890 809,512 2,711,875<br>Support costs 275,235 242,854 210,472 80,951 (809,512) -<br>Governance costs 93,420 83,586 68,835 (245,841) -<br>Total expenditure 2024 981,382 945,384 785,109 - - 2,711,875<br>**----- End of picture text -----**<br>




Landscape Institute 

## Notes to the financial statements 

## For the year ended 31st March 2025 

- 5 Net income/(expenditure) for the year 

This is stated after charging 


**----- Start of picture text -----**<br>
2025 2024<br>£ £<br>Depreciation 2,650 2,010<br>Trustee's expenses 7,558 4,773<br>Auditors' remuneration (net of VAT):<br>Audit - Sayer Vincent (2022/3) - 6,400<br>Audit - Moore Kingston Smith (2024/25) 23,400 21,920<br>Other services 1,548 3,095<br>Operating lease rentals:<br>Property 74,509 154,570<br>Office equipment 1,985 503<br>**----- End of picture text -----**<br>


- 6 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel 

Staff costs were as follows: 

|and wages<br>ancy and termination costs<br>curity costs<br>rs contributions to defined contribution pension scheme<br>aff related costs including travel and agency staff|2<br>1<br>,<br>1<br>0<br>4<br>,<br>2<br>2<br>,<br>1<br>1<br>4<br>,<br>7<br>1<br>,<br>6<br>0<br>,<br>1<br><br>3<br>7<br>2<br>|0<br>2<br>5<br>2024<br>£<br>£<br><br>1<br>5<br>8<br>1,015,924<br><br>3<br>1<br>9<br>28,907<br><br>6<br>0<br>1<br>102,833<br><br>8<br>2<br>1<br>57,461<br><br>0<br>3<br>0<br>119,556<br><br>9<br>2<br>9<br>1324681|
|---|---|---|



The following number of employees received employee benefits (excluding employer pension costs) during the year between: 

|2<br>0<br>2<br>5<br>2024<br>N<br>o<br>.<br>No.<br>£60,000 - £69,999<br>2<br>1<br>£70,000 - £80,000<br>-<br>1<br>£80,001 - £90,000<br>-<br>1<br>£90,001- £100,000<br>1<br>-|
|---|



The total employee benefits including employer's National Insurance, pension contributions and termination costs of the key management personnel were £475,604 (2024: £446,019). 

No Trustees were paid (2024: nil) and no Trustees received any other benefits from employment with the Institute in the year (2024: nil). The payment of the salary in 2024 is in accordance with clause 9.1(b) of our Royal Charter. 

During the year, no trustees (2024: nil), received remuneration in respect of professional services provided (2024: nil). 

Trustees' expenses represents the payment or reimbursement of travel and subsistence costs totalling £7,558 (2024:£4,381) incurred by 8 trustees (2024: 9) relating to attendance at meetings of the trustees, meetings with members and external representation of the Institute. 



Landscape Institute 

Notes to the financial statements 

## For the year ended 31st March 2025 

## 7 Staff numbers 

The average number of employees (head count based on number of staff employed) during the year was as follows: 

|e profile of Landscape and Place<br>resilience and confidence of the profession<br>Growth<br>nce|2<br>0<br>2<br>5<br>8<br>6<br>5<br>4<br>2<br>2<br>5|2024<br>8<br>6<br>5<br>2<br>1<br>22|
|---|---|---|



## 8 Taxation 

The Institute is exempt 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. 

## 9 Related party transactions 

Related party transactions with Hardscape Products Ltd, a company which a Trustee is a director, but without any day-to-day management control, amounted to income received by the Landscape Institute from Hardscape of £7,920 and expenditure made to Hardscape of £nil. (Prior year the Landscape Institute received £28,104 from Hardscape and made payments of £2,851). 

Other than those disclosed above, there were no other related party transactions during the year. 

## 10 Tangible fixed assets 


**----- Start of picture text -----**<br>
Computers  Totals<br>The group and the charity<br>£ £<br>Cost<br>At the start of the year 14,175 14,175<br>Additions in year 3,460 3,460<br>- -<br>Less: disposals during the year<br>At the end of the year 17,635 17,635<br>Depreciation<br>At the start of the year 7,089 7,089<br>- -<br>Disposals<br>Charge for the year 2,650 2,650<br>At the end of the year 9,739 9,739<br>Net book value<br>At the end of the year 7,896 7,896<br>At the start of the year 7,086 7,086<br>**----- End of picture text -----**<br>


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. 



Landscape Institute 

## Notes to the financial statements 

## For the year ended 31st March 2025 

## 11 Intangible fixed assets 


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Database and<br>Totals<br>website<br>The group and the charity<br>£ £<br>Cost<br>At the start of the year 490,540 490,540<br>Additions in year 96,640 96,640<br>- -<br>Less: disposals during the year<br>At the end of the year 587,180 587,180<br>Amortisation<br>At the start of the year 275,501 275,501<br>- -<br>Disposals<br>- -<br>Charge for the year<br>At the end of the year 275,501 275,501<br>Net book value<br>At the end of the year 311,679 311,679<br>At the start of the year 215,039 215,039<br>**----- End of picture text -----**<br>


The intangible 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 Capital Commitments 

The Group and the Institute has a contractual commitment in relation to the new CRM system and websites that is being implemented during 2025/26. It is expected to be completed in September 2025. 

|ar|2<br>0<br>2<br>5<br>2024<br>D<br>a<br>t<br>a<br>b<br>a<br>s<br>e<br>a<br>n<br>d<br>W<br>e<br>b<br>s<br>i<br>t<br>e<br>Database and<br>Website<br>£<br>£<br>6<br>4<br>,<br>5<br>8<br>4<br>96,876<br>-<br>64,584<br>6<br>4<br>,<br>5<br>8<br>4<br>161,460<br>The group|2<br>0<br>2<br>5<br>2024<br>D<br>a<br>t<br>a<br>b<br>a<br>s<br>e<br>a<br>n<br>d<br>W<br>e<br>b<br>s<br>i<br>t<br>e<br>Database and<br>Website<br>£<br>£<br>6<br>4<br>,<br>5<br>8<br>4<br>96,876<br>-<br>64,584<br>6<br>4<br>,<br>5<br>8<br>4<br>161,460<br>The Institute|
|---|---|---|





Landscape Institute 

## Notes to the financial statements 

## For the year ended 31st March 2025 


**----- Start of picture text -----**<br>
13 Investments<br>The group The Institute<br>2025 2024 2025 2024<br>£ £ £ £<br>Listed Investments<br>Fair value at the start of the year 1,329,791 1,706,497 1,329,791 1,706,497<br>Additions during the year 1,043,730 550,000 1,043,730 550,000<br>Disposals during the year (1,043,730) (550,000) (1,043,730) (550,000)<br>Withdrawal of Funds during the year (234,086) (475,000) (234,086) (475,000)<br>Net gain/(loss) on change in fair value (28,767) 98,294 (28,767) 98,294<br>Fair value of listed investments at the end<br>of the year 1,066,938 1,329,791 1,066,938 1,329,791<br>Investment in subsidiary undertaking - - 7 7<br>Total investments 1,066,938 1,329,791 1,066,945 1,329,798<br>Investments comprise<br>The group The charity<br>2025 2024 2025 2024<br>£ £ £ £<br>UK Common investment funds 1,066,938 1,329,791 1,066,938 1,329,791<br>Unlisted shares in UK registered<br>companies - - 7 7<br>1,066,938 1,329,791 1,066,945 1,329,798<br>**----- End of picture text -----**<br>




Landscape Institute 

## Notes to the financial statements 

## For the year ended 31st March 2025 

## 14 Subsidiary Undertaking 

The Institute owns the whole of the issued ordinary share capital of £7 in Landscape Services Limited, a company registered in England (company number 1883313). Activities of the subsidiary include events management and sales of advertising and publications. All activities have been consolidated on a line by line 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: 


**----- Start of picture text -----**<br>
2025 2024<br>£ £<br>Turnover 381,978 529,037<br>Cost of sales (8,892) (225,594)<br>Gross profit 373,086 303,443<br>Administrative expenses (144,998) (120,591)<br>Profit on ordinary activities before taxation 228,088 182,852<br>- -<br>Taxation on profit on ordinary activities<br>Profit for financial year 228,088 182,852<br>Retained earnings<br>- -<br>Retained earnings brought forward<br>Profit for the financial year 228,088 182,852<br>Distribution to parent entity (228,088) (182,852)<br>Retained earnings carried forward - -<br>The aggregate of the assets, liabilities and funds was:<br>Assets 257,368 247,885<br>Liabilities (257,361) (247,878)<br>Funds 7 7<br>**----- End of picture text -----**<br>


During the year, the institute recharged the subsidiary management and overhead costs of £145k (2024: £121k) 

## 15 Parent charity 

The parent Institute's gross income and the results for the year are disclosed as follows: 

|ome<br>r the year|2<br>0<br>2<br>5<br>£<br>2<br>,<br>0<br>5<br>8<br>,<br>4<br>5<br>7<br>(<br>2<br>4<br><br>6<br>4<br>5<br>)|2024<br>£<br>1,926,425<br>(158119)|
|---|---|---|





## Landscape Institute 

## Notes to the financial statements 

## For the year ended 31st March 2025 


**----- Start of picture text -----**<br>
16 Debtors<br>The group The Institute<br>2025 2024 2025 2024<br>£ £ £ £<br>Trade debtors 22,034 30,551 2,566 10,761<br>Due from group undertakings - - 374,789 -<br>- -<br>Office Rent Deposit 18,373 18,373<br>VAT Debtor - - - 81,646<br>Prepayments and accrued income 281,500 173,174 187,576 145,082<br>303,534 222,098 564,931 255,862<br>17 Creditors: amounts due within one year<br>The group The Institute<br>2025 2024 2025 2024<br>£ £ £ £<br>Trade creditors 204,523 68,746 204,162 68,587<br>Due to group undertakings - - 340,166 76,990<br>Deferred income (please see below) 509,959 455,848 347,360 307,881<br>Taxation and social security 27,167 26,941 27,167 26,941<br>VAT creditor 16,990 15,279 - -<br>Other creditors 41,906 17,048 41,906 17,048<br>Accruals 52,948 76,460 52,950 73,633<br>853,493 660,322 1,013,711 571,080<br>Deferred income comprises:<br>Membership fees received in advance 290,531 269,101 290,531 269,101<br>Registered practice fees in advance 150,583 140,380 - -<br>Examination fees in advance 42,894 31,280 42,894 31,280<br>Accreditation Fees 13,935 - 13,935 -<br>Sponsorship 12,016 15,087 - 7,500<br>509,959 455,848 347,360 307,881<br>**----- End of picture text -----**<br>


All 2024 Deferred Income was released in the financial year. 

## 18a Current year analysis of group net assets between funds 


**----- Start of picture text -----**<br>
Restricted  Designated  General funds<br>funds funds Total funds<br>£ £ £ £<br>Tangible fixed assets - 7,896 - 7,896<br>Intangible fixed assets - - 311,679 311,679<br>Investments - 1,096,389 (29,451) 1,066,938<br>Net current assets/ (liabilities) 5,306 - 61,264 66,570<br>Net assets at the end of the year 5,306 1,104,285 343,492 1,453,083<br>**----- End of picture text -----**<br>


18b Prior year analysis of group net assets between funds 


**----- Start of picture text -----**<br>
Restricted  Designated  General funds<br>funds funds Total funds<br>£ £ £ £<br>Tangible fixed assets - 7,086 - 7,086<br>Intangible fixed assets - - 215,039 215,039<br>Investments - 1,130,628 199,163 1,329,791<br>Net current assets/ (liabilities) 5,306 - (79,494) (74,188)<br>Net assets at the end of the year 5,306 1,137,714 334,708 1,477,728<br>**----- End of picture text -----**<br>




Landscape Institute 

## Notes to the financial statements 

## For the year ended 31st March 2025 

19a Current year movements in funds 


**----- Start of picture text -----**<br>
(Expenditure)/<br>At the start  At the end of<br>Income Investment  Transfers<br>of the year the year<br>gains<br>£ £ £ £ £<br>Restricted funds:<br>Travel award 5,306 - - - 5,306<br>Total restricted funds 5,306 - - - 5,306<br>Unrestricted funds:<br>Fixed assets - Project Kestrel  215,039 - - 96,640 311,679<br>Branch funds 22,381 - - - 22,381<br>Project Kestrel 184,961 - - (96,640) 88,321<br>Strategic Development 715,333 - (28,767) (4,662) 681,904<br>1,137,714 - (28,767) (4,662) 1,104,285<br>General funds 334,708 2,440,437 (2,436,315) 4,662 343,492<br>334,708 2,440,437 (2,436,315) 4,662 343,492<br>Total unrestricted funds 1,472,422 2,440,437 (2,465,082) - 1,447,777<br>Total funds 1,477,728 2,440,437 (2,465,082) - 1,453,083<br>**----- End of picture text -----**<br>


19b Prior year movements in funds 


**----- Start of picture text -----**<br>
At the start  At the end of<br>Income Expenditure Transfers<br>of the year the year<br>£ £ £ £ £<br>Restricted funds:<br>Travel award 5,306 - - (390) 5,306<br>- -<br>5,696 (390) 5,306<br>Total restricted funds<br>Unrestricted funds:<br>Fixed assets - Project Kestrel - - - 215,039 215,039<br>Branch funds 22,381 - - - 22,381<br>Project Kestrel 400,000 - - (215,039) 184,961<br>Strategic Development 1,026,284 52,075 98,293 (461,319) 715,333<br>1,448,665 52,075 98,293 (461,319) 1,137,714<br>General funds 181,876 2,403,388 (2,711,875) 461,319 334,708<br>181,876 2,403,388 (2,711,875) 461,319 334,708<br>Total unrestricted funds 1,630,541 2,455,463 (2,613,582) - 1,472,422<br>Total funds 1,635,847 2,455,463 (2,613,582) - 1,477,728<br>**----- End of picture text -----**<br>


## 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 earmarked in any way. 



Landscape Institute 

Notes to the financial statements 

## For the year ended 31st March 2025 

19 Movement in funds - descriptions of funds 

## Purposes of restricted 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.  With the appointment of new Education Managers towards the end of the financial year, this fund will be actively managed to use the funds after a period of inactivity. 

## Purposes of designated funds 

The net value of fixed assets relating to Project Kestral is reflected in a designated fund.  The amount is the actual expenditure incurred to date as at 31st March 2025. Branch funds set aside to support branch activities 

The Strategic Development fund comprises net proceeds of the sale of the Institute's former investment property. It is to support the future strategy of the Institute.   100% of dividend income and 20% of the 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 Reconciliation of net income / (expenditure) to net cash flow from operating activities 


**----- Start of picture text -----**<br>
2025 2024<br>£ £<br>Net income / (expenditure) for the reporting period (24,645) (158,119)<br>(as per the statement of financial activities)<br>Depreciation charges 2,650 2,010<br>Losses/ (gains) on investments 28,767 (98,293)<br>Dividends, interest from investments (36,955) (52,075)<br>(Increase)/decrease in debtors (81,436) (45,949)<br>Increase/(decrease) in creditors 193,171 (84,372)<br>Net cash provided by / (used in) operating activities 81,552 (436,798)<br>**----- End of picture text -----**<br>


## 21 Operating lease commitments 

The group's and the Institute's total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods: 

||2<br>0<br>2<br>5<br>2024<br>£<br>£<br>6<br>,<br>3<br>0<br>7<br>82,824<br>6<br>,<br>3<br>0<br>7<br>82,824<br>The group|2<br>0<br>2<br>5<br>2024<br>£<br>£<br>6<br>,<br>3<br>0<br>7<br>82,824<br>6<br>,<br>3<br>0<br>7<br>82,824<br>The Institute|
|---|---|---|



## 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. 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. 



Landscape Institute
85 Tottenham Court Road
London W1T 4TQ
Royal Charter number: RC000767
Charity number (England and Wales): 1073396
Charity number (Scotland): SC047057