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← National Landscapes Association

2024-03-31-accounts

Registered number: 04729800 Charity number: 1158871

This draft produced on 23/1/2025 16:28

NATIONAL LANDSCAPES ASSOCIATION LTD

(A company limited by guarantee)

TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

This draft produced on 23/1/2025 16:28 NATIONAL LANDSCAPES ASSOCIATION LTD (A company limited by guarantee)

CONTENTS

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Page
Reference and administrative details of the Charitable Company, its Trustees and 1
advisers
Trustees' report 2 - 8
Independent auditors' report on the financial statements 9 - 12
Statement of financial activities 13
Balance sheet 14 - 15
Statement of cash flows 16
Notes to the financial statements 17 - 30
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NATIONAL LANDSCAPES ASSOCIATION LTD (A company limited by guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITABLE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2024

Trustees P Hygate, Chairman
C Woodley Stewart, Vice Chairman (resigned 18 December 2024)
J B Dixon
R Grant (appointed 25 July 2023)
A Khatwa (resigned 18 December 2024)
E Lorimer (appointed 25 July 2023)
M Milne (appointed 25 July 2023)
G Perry
M Sinclair (appointed 25 July 2023)
K Taylor
K Thomas (appointed 25 July 2023)
DRAFT
Company registered
number
04729800
Charity registered
number
1158871
Registered office
Belmont House
Shrewsbury Business Park
Shrewsbury
Shropshire
SY2 6LG
Company secretary
G Perry
Chief executive officer
J Watkins
Independent auditors
WR Partners
Chartered Accountants
Belmont House
Shrewsbury Business Park
Shrewsbury
Shropshire
SY2 6LG
Bankers
Lloyds Bank plc
24 Gresham Street
London
EC2V 7HN

Page 1

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TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2024

The Trustees present their annual report together with the audited financial statements of the Charitable Company for the year 1 April 2023 to 31 March 2024. The Annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).

Since the Charitable Company qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.

From 22 November 2023, all AONBs in England are known as National Landscapes. The statutory designation remains an area of outstanding natural beauty (AONB) and is currently referred to as such in policy and legislation.

The Charitable Company also trades under the name National Landscapes Association. The terms National Landscapes Association and NAAONB are used interchangeably throughout this document.

Objectives and activities

a. Policies and objectives

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

b. Activities undertaken to achieve objectives

The main activities undertaken in relation to those purposes are:

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TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Objectives and activities (continued)

c. Grant-making policies

Grant payments are distributed to partners for the delivery of joint projects.

Achievements and performance

a. Main achievements of the Charitable Company

Landscape shapes and reflects local cultures and is a basic component of natural and cultural heritage, contributing to human well-being and intertwined with national, regional and local identities. We strive for landscapes to contribute to thriving, resilient, inclusive, nature and culture rich places, where natural beauty represents the emotional expression of this connection to place. We aim to maximise our contribution and impact by being a respected and influential voice which draws on experience and evidence to make and influence national and regional policy. We try to shape debate and seek innovation, learning, and solutions. Embracing the complexity of landscape and the forces acting upon it, we seek to empower local teams to be properly invested in so that they may convene, enable, and deliver.

Our funding from government prevents us from engaging directly in influencing the passage of Bills, but we were able to provide advice on the desirability of strengthening the ‘duty of regard’ which public bodies and statutory undertakers have towards the purpose of the designation; a key recommendation of the Landscapes Review. The Levelling Up and Regeneration Act 2023 included a much strengthened duty where such bodies must ‘seek to further the purpose’. The duty came into effect on Boxing Day 2023 and we have been providing input to government on how we would wish to see statutory guidance and secondary legislation reflect this new duty.

We hosted an event for all lead officers which established three priorities for advocacy to be taken forward: to seek increase in core funding, the continuation of the Farming in Protected Landscapes programme, and to ensure proper implementation of the new duty.

A key focus of effort is working with governments, their associated agencies, and nongovernmental bodies to promote the conservation and enhancement of natural beauty.

The Association has been working closely with Defra, Natural England, National Parks England and National Trails UK to develop and deliver a work programme under the umbrella of the Protected Landscapes Partnership. The Association secured funding to coordinate activity on nature recovery, to host a programme manager for the ambitious Big Chalk initiative, and to support our work on arts and the landscape.

Big Chalk is an ambitious partnership for landscape scale nature recovery across the south of England – 19% of the total area of England. The activity will galvanise the partnerships across the area, develop a major launch conference, and establish the pathway to scale the delivery and impact.

Since the formal adoption of 30by30 (30% of terrestrial and marine area to be managed for nature by 2030) by the Convention on Biological Diversity (CBD), Natural England and Defra have begun to consider the criteria of what should and should not be included. Our 30by30 work has moved from a deep dive understanding the potential in 6 National Landscape, whilst working with and influencing the thinking of the Natural England 30by30 team. This work was developed and expanded across Big Chalk and used to illustrate to Defra the scale of the challenge across England.

Much work has also taken place to advance the education, understanding and appreciation of the public in relation to the conservation and enhancement of natural beauty. The AGM of 2022 resolved overwhelmingly to pursue the rebranding of the National Association and of AONBs as ‘National Landscapes’.

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TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Achievements and performance (continued)

We worked with a brand agency and with a creative council of underserved groups to build on the bold brand strategy into the visual identity and brand assets. The public launch of the rebrand of National Landscapes took place at the Royal Society on the eve for the annual Chairs’ Conference. The new name reflects their national importance: the vital contribution they make to protect the nation from the threats of climate change, nature depletion and the wellbeing crisis, whilst also creating greater understanding and awareness for the work that they do.

This is a significant milestone for the Association and its members, encapsulating the next step in fully realising the National Landscapes’ vision to be the leading exemplars of how thriving, diverse communities can work with and for nature in the UK: restoring ecosystems, providing food, storing carbon to mitigate the effects of climate change, safeguarding against drought and flooding, whilst also nurturing people’s health and wellbeing. Working with Activate Performing Arts, we secured funding from Arts Council England, as part of the Lottery funded Nationally Significant Project stream, and Department for Environment Food & Rural Affairs (Defra) through the Protected Landscapes Partnership workstream to deliver Nature Calling. Nature Calling is designed to amplify new voices and create innovative artwork in collaboration with communities close to National Landscapes. We undertook the establishment phase including the appointment of an Arts Development Manager. The project will build to a national 'season' sharing the artists’ work between May and October 2025.

The 2023 Annual Conference was held at Bath University, hosted by the National Landscapes of Cotswolds, Mendip Hills, North Wessex Downs, Quantock Hills, Cranborne Chase, and Dyffryn Gwy/Wye Valley. The conference title, ‘Invested and Investing in Landscape: Who, why, how’ acknowledged that conserving and enhancing the nation’s finest landscapes doesn’t just happen. It needs investment: investment of time, energy, and funding. The conference explored what it takes to secure these investments, through volunteering, campaigning, and navigating the complexities of the new world of green finance. A record 220 people attended, predominantly from National Landscapes from England and Wales. In addition, we welcomed delegates from local government, Natural England, Defra, the Campaign for National Parks, consultants, Historic England, Forestry Commission England and more. The conference was supported by National Grid, National Highways, Esri UK, LUC, and Mendip Activity Centre.

It’s clear that third party finance represents a huge opportunity for National Landscapes, and taking full advantage will require significant increases in capacity and knowledge. The successful funding bid to Defra allowed us to appoint an investment in nature team of five people in the Association and their foundational work will build a pipeline of projects and funding opportunities for promotion later in the year.

b. Fundraising activities and income generation

Funds are generally raised through membership contribution and grants. The Association received a grant from Defra to explore and develop its approach to securing third party funding for landscape and nature. This has allowed for the appointment of two fixed term development roles which are classed as fundraisers.

c. Investment policy and performance

The Trust adopts a low risk policy, balancing security and access to funds with income generation.

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TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Financial review

a. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Charitable Company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

b. Reserves policy

At the 31st March 2024 there were total funds of £599,376 this compares to £427,416 at 31st March 2023. Restricted funds accounted for £162,485 of this balance (2023: £125,205). Free reserves are calculated as unrestricted funds, less any designated funds and fixed assets. The free reserves balance at the year end was a surplus of £426,900 (2023: £297,614).

Charity law requires any income received by a charity to be spent within a reasonable time of its receipt. The Trustees therefore have to be able to justify the holding of income as reserves. A reserves policy is also important in that it explains to existing and potential funders, donors and other stakeholders why a charity is holding a particular amount of reserves, thereby giving confidence that that charity's finances are being managed properly into the future.

The National Landscapes Association agrees a reserves policy annually which addresses these aspects in accord with Charity Commission guidance.

The Association aims to ensure that there are sufficient reserves to service its cash flow requirement, to tide it over periods when new fund raising is required, or to allow (if necessary) the Association to be dissolved while meeting its obligations to staff and creditors.

The Association aims to run annually a balanced budget, funding reserves from unrestricted income. Identifying funding for future purchases and activities should be normal matters for the reserves.

The Board adopted a reserve level for 2023/24 of £360,000 which represents an estimate of 6 months running costs.

c. Principal risks and uncertainties

The Trustees have assessed the major risks to which the Charity is exposed and are satisfied that, insofar as mitigation is possible, systems and procedures are in place to manage the exposure to those risks. The principal risks associated with the Charity are as follows:

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TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Structure, governance and management

a. Constitution

National Landscapes Association Ltd is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association.

The charitable company is a registered with the Charity Commission in England and Wales, charity number 1158871.

The Directors of the charitable company are its Trustees for the purpose of charity law and throughout the report are collectively referred to as trustees. The governing body of the National Association for AONBs is its Board.

The Board is composed of all trustees who are volunteers and is authorised to appoint new members to fill vacancies arising through resignation or death of an existing member. The trustees, when complete, consist of at least five and not more than nine individuals. The Articles of Association govern the appointment of trustees and are available on request. The Board agrees the National Landscapes Association's annual budget and strategic plan, while the day-to-day management is delegated to its Chief Executive. The charity constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

On appointment, Trustees are provided with a membership pack and are issued with a copy of the Charity Commission's guidance on becoming a trustee and guidance on campaigning and political activity.

b. Methods of appointment or election of Trustees

The management of the company is the responsibility of the Trustees who are elected and co-opted under the terms of the Memorandum and Articles of Association.

c. Policies adopted for the induction and training of Trustees

New Trustees are inducted into the workings of the Charity, including policies and procedures, and provided with appropriate supporting information.

d. Organisational structure and decision-making policies

The Chief Executive is appointed by the Trustees. No senior management team approach is adopted, but the intention is to review organisational design to implement the new strategy to be adopted later in 2024.

e. Pay policy for key management personnel

The key management personnel comprise of the Chief Executive under the current structure. Pay is set by the Chairman and, in line with the Chief Executive’s contract, is reviewed annually in April and any increase is based on the most recent Local Authority rate plus an agreed percentage based on performance and the RPI Cost of Living Index.

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TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Plans for future periods

The Charity’s current strategic objectives are set out in its strategic plan 2021-2023. Its strategic objectives have been agreed by its membership:

The strategic direction of the charity is currently under review as greater clarity from the UK government’s extended period of review of AONB emerges. The strategy, which is under development, will be adopted in 2024 .

Statement of Trustees' responsibilities

The Trustees (who are also the directors of the Charitable Company for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Charitable Company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charitable Company's transactions and disclose with reasonable accuracy at any time the financial position of the Charitable Company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Charitable Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Disclosure of information to auditors

Each of the persons who are Trustees at the time when this Trustees' report is approved has confirmed that:

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NATIONAL LANDSCAPES ASSOCIATION LTD (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Auditors

The auditors, WR Partners, have indicated their willingness to continue in office. The designated Trustees will propose a motion reappointing the auditors at a meeting of the Trustees.

Approved by order of the members of the board of Trustees and signed on their behalf by:

................................................ P Hygate (Chair of Trustees)

Date:

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INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF NATIONAL LANDSCAPES ASSOCIATION LTD

Opinion

We have audited the financial statements of National Landscapes Association Ltd (the 'charitable company') for the year ended 31 March 2024 which comprise the Statement of financial activities, the Balance sheet, the Statement of cash flows and the related notes, 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 Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

In auditing the financial 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 charitable company'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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INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF NATIONAL LANDSCAPES ASSOCIATION LTD (CONTINUED)

Other information

The other information comprises the information included in the Annual report other than the financial statements and our Auditors' 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 this gives rise to 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.

Opinion on other matters prescribed by the Companies Act 2006

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees' Report.

We have nothing to report in respect of the following matters in relation to which Companies Act 2006 requires us to report to you if, in our opinion:

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INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF NATIONAL LANDSCAPES ASSOCIATION LTD (CONTINUED)

Responsibilities of trustees

As explained more fully in the Trustees' responsibilities statement, the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial 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 financial statements that are free from material misstatement, whether due to fraud or error.

Auditors' responsibilities for the audit of the financial statements

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 Auditors' 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 the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

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:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' report.

In preparing the financial statements, the Trustees are responsible for assessing the charitable company'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 charitable company or to cease operations, or have no realistic alternative but to do so.

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INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF NATIONAL LANDSCAPES ASSOCIATION LTD (CONTINUED)

Other matters

The comparative financial statements are unaudited.

Use of our report

This report is made solely to the charitable company's trustees, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's trustees those matters we are required to state to them in an Auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its members, as a body, for our audit work, for this report, or for the opinions we have formed.

WR Partners

Chartered Accountants Statutory Auditors Belmont House

Shrewsbury Business Park Shrewsbury Shropshire SY2 6LG

Date:

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STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2024

D
Note
Income from:
Donations and legacies
3
Charitable activities
4
Total income
Expenditure on:
Charitable activities
6
Total expenditure
Net (expenditure)/income
Transfers between funds
15
Net movement in funds
Reconciliation of funds:
Total funds brought forward as restated
Net movement in funds
Total funds carried forward		 RAF
Restricted
funds
2024
£
1,280,495
-
1,280,495
1,325,770
1,325,770
(45,275)
82,555
37,280
125,205
37,280
162,485		 T
Unrestricted
funds
2024
£
235,816
59,516
295,332
78,097
78,097
217,235
(82,555)
134,680
302,211
134,680
436,891		 Total
funds
2024
£
1,516,311
59,516
1,575,827
1,403,867
1,403,867
171,960
-
171,960
427,416
171,960
599,376		 Total
funds
2023
£
753,761
76,358
830,119
635,953
635,953
194,166
-
194,166
233,250
194,166
427,416

The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 17 to 30 form part of these financial statements.

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BALANCE SHEET AS AT 31 MARCH 2024

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As restated
2024 2023
Note £ £
Fixed assets
Tangible assets 11 9,991 4,597
9,991 4,597
Current assets
Debtors 12 51,376 93,716
Cash at bank and in hand 661,156 415,800
712,532 509,516
Creditors: amounts falling due within one
year 13 (123,147) (86,697)
Net current assets 589,385 422,819
Total assets less current liabilities 599,376 427,416
Total net assets 599,376 427,416
DRAFT
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BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2024

Note
Charity funds
Restricted funds
15
Unrestricted funds
15
Total funds		 2024
£
162,485
436,891
599,376		 As restated
2023
£
125,205
302,211
427,416

The entity was entitled to exemption from audit under section 477 of the Companies Act 2006. The members have not required the entity to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

However, an audit is required in accordance with section 144 of the Charities Act 2011. The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

................................................ P Hygate (Chair of Trustees)

Date:

The notes on pages 17 to 30 form part of these financial statements.

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STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024

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2024 2023
£ £
Cash flows from operating activities
Net cash used in operating activities 252,409 144,617
Cash flows from investing activities
-
Proceeds from the sale of tangible fixed assets (1,908)
-
Purchase of tangible fixed assets (7,053)
Net cash used in investing activities (7,053) (1,908)
Cash flows from financing activities
- -
Net cash provided by financing activities
Change in cash and cash equivalents in the year 245,356 142,709
Cash and cash equivalents at the beginning of the year 415,800 273,091
Cash and cash equivalents at the end of the year 661,156 415,800
The notes on pages 17 to 30 form part of these financial statements
DRAFT
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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

1. General information

The National Association for Areas of Outstanding Natural Beauty is a private limited company, limited by guarantee, with it's registered office at Belmont House, Shrewsbury Business Park, Shrewsbury, Shropshire SY2 6LG. It is incorporated in England and Wales.

The members of the company are the Trustees named on page 1. In the event of the company being wound up, the liability in respect of the guarantee is limited to £1 per member.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

National Landscapes Association Ltd meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

2.2 Going concern

After making enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue as a going concern for the foreseeable future. The Charity therefore continues to adopt the going concern basis in preparing its financial statements.

2.3 Income

All income is recognised once the Charitable Company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

2.4 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

2. Accounting policies (continued)

2.4 Expenditure (continued)

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charitable Company's objectives, as well as any associated support costs.

Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.

2.5 Government grants

Government grants are included in the Statement of Financial Activity on receipt and entitlement to the funds. The government grant income is allocated to the appropriate fund on receipt.

2.6 Tangible fixed assets and depreciation

Tangible fixed assets costing £250 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, .

Depreciation is provided on the following basis:

Office equipment - 25% reducing balance Computer equipment - 25% straight line

2.7 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.8 Cash at bank and in hand

Cash at bank and 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.

All expenditure is inclusive of irrecoverable VAT.

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

2. Accounting policies (continued)

2.9 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charitable Company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.

2.10 Financial instruments

The Charitable Company 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 with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2.11 Pensions

The Charitable Company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charitable Company to the fund in respect of the year. . The Charitable Company contributes to personal pension plans at a rate of 30% of the employees' salary.

2.12 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charitable Company and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charitable Company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

3. Income from donations and legacies

RAFT
Restricted
funds
2024
Unrestricted
funds
2024
Total
funds
2024
Total
funds
2023
£
£
£
£
Membership contributions
-
118,950
118,950
141,947
Government grants
1,280,495
105,866
1,386,361
604,814
Sponsorship
-
11,000
11,000
7,000
1,280,495
235,816
1,516,311
753,761
Total 2023
327,181
426,580
753,761
Government grants comprise of income from Defra - £1,068,888, Arts Council England - £237,950
Welsh Government £75,000 and Access to Work £4,532.
Income from charitable activities		 RAFT
Restricted
funds
2024
Unrestricted
funds
2024
Total
funds
2024
Total
funds
2023
£
£
£
£
Membership contributions
-
118,950
118,950
141,947
Government grants
1,280,495
105,866
1,386,361
604,814
Sponsorship
-
11,000
11,000
7,000
1,280,495
235,816
1,516,311
753,761
Total 2023
327,181
426,580
753,761
Government grants comprise of income from Defra - £1,068,888, Arts Council England - £237,950
Welsh Government £75,000 and Access to Work £4,532.
Income from charitable activities		 RAFT
Restricted
funds
2024
Unrestricted
funds
2024
Total
funds
2024
Total
funds
2023
£
£
£
£
Membership contributions
-
118,950
118,950
141,947
Government grants
1,280,495
105,866
1,386,361
604,814
Sponsorship
-
11,000
11,000
7,000
1,280,495
235,816
1,516,311
753,761
Total 2023
327,181
426,580
753,761
Government grants comprise of income from Defra - £1,068,888, Arts Council England - £237,950
Welsh Government £75,000 and Access to Work £4,532.
Income from charitable activities		 Total
funds
2023
£
141,947
604,814
7,000
753,761
D
Unrestricted
funds
2024
£

 Total
funds
2024
£
 Total
funds
2023
£
Delegate fees
Total 2023		 59,516
76,358		 59,516
76,358		 76,358

Government grants comprise of income from Defra - £1,068,888, Arts Council England - £237,950, Welsh Government £75,000 and Access to Work £4,532.

4. Income from charitable activities

Delegate fees D
Unrestricted
funds
2024
£
59,516		 D
Unrestricted
funds
2024
£
59,516		 Total
funds
2024
£
59,516		 Total
funds
2023
£
76,358
Total 2023 76,358 76,358

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This draft produced on 23/1/2025 16:28 NATIONAL LANDSCAPES ASSOCIATION LTD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

5. Analysis of grants payable

Grants to Total Total
Institutions funds funds
2024 2024 2023
£ £ £
Grants payable 91,795 91,795 25,851
T
Total 2023
25,851
There were 30 grants made during the year, all to Councils or National
made were between £2,500 and £3,000.		 25,851
Landscape areas.		 All grants
Grants payable
 Grants to
Institutions
2024
£
91,795
 Total
funds
2024
£
91,795
 Total
funds
2023
£
25,851
T
Total 2023
25,851
25,851
There were 30 grants made during the year, all to Councils or National Landscape areas. All grants
made were between £2,500 and £3,000.
DRAF
Analysis of expenditure on charitable activities
Summary by fund type
Restricted
funds
2024
Unrestricted
funds
2024
£
£
Charitable activities
1,325,770
78,097
Total 2023
294,642
341,311
Analysis of expenditure by activities
Grant
funding of
activities
2024
Support
costs
2024
£
£
Charitable activities
91,795
1,312,072
Total 2023
25,851
610,102		 Total
2024
£
1,403,867
635,953
Total
funds
2024
£
1,403,867
635,953		 Total
2023
£
635,953
DR
Summary by fund type
Charitable activities
Total 2023
Analysis of expenditure by activities
Charitable activities
Total 2023
Total
funds
2023
£
635,953

6. Analysis of expenditure on charitable activities Summary by fund type

7. Analysis of expenditure by activities

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

7. Analysis of expenditure by activities (continued)

Analysis of support costs

DRAFT
Activities
2024
£
Staff costs
516,013
Depreciation
1,659
Office and administration
13,766
Finance
418
IT costs
17,591
Subscriptions
8,710
Consultant's fees
587,685
Hire of facilities
74,225
Insurance
2,763
Vehicle costs
7,784
Travel and subsistence
58,435
Human resources and staff development
17,655
Marketing, advertising and evaluation
102
Governance costs
5,266
1,312,072
Total 2023
610,102
8.
Auditors' remuneration
Fees payable to the Charitable Company's auditor for the audit of the
Charitable Company's annual accounts
Fees payable to the Charitable Company's auditor in respect of:
All services not included above		 Total
funds
2024
£
516,013
1,659
13,766
418
17,591
8,710
587,685
74,225
2,763
7,784
58,435
17,655
102
5,266
1,312,072
610,102
2024
£
5,900
1,900		 Total
funds
2023
£
279,350
1,287
6,329
346
9,113
7,899
214,505
45,995
1,045
12,543
13,976
6,709
-
11,005
610,102
2023
£
-
3,240

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This draft produced on 23/1/2025 16:28 NATIONAL LANDSCAPES ASSOCIATION LTD (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

9. Staff costs

2024
2023
£
£
Wages and salaries
377,231
198,977
Social security costs
37,516
16,146
Contribution to defined contribution pension schemes
101,266
64,227
516,013
279,350
DRAFT
The average number of persons employed by the Charitable Company during the year was as follows:
2024
2023
No.
No.
Employees
11
7
The number of employees whose employee benefits (excluding employer pension costs) exceeded
£60,000 was:
2024
2023
No.
No.
In the band £60,001 - £70,000
1
1
The salary paid to key management personnel including employer NI and pension contributions
amounted to £96,906 (2023:£93,156).

10. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2023 - £NIL) .

During the year ended 31 March 2024, expenses totalling £ 7,990 were reimbursed or paid directly to 9 Trustees (2023 - £985 to 3 Trustees) . This amount related to the reimbursement of expenses occurred attending meetings.

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

11. Tangible fixed assets

DRAFT
Cost or valuation
At 1 April 2023
Additions
At 31 March 2024
Depreciation
At 1 April 2023
Charge for the year
At 31 March 2024
Net book value
At 31 March 2024
At 31 March 2023
12.
Debtors
Due within one year
Trade debtors
Other debtors
Prepayments and accrued income		 Office
equipment
£
909
-
909
597
79
676
233
312		 Computer
equipment
£
7,513
7,053
14,566
3,228
1,580
4,808
9,758
4,285
2024
£
15,917
2,845
32,614
51,376		 Total
£
8,422
7,053
15,475
3,825
1,659
5,484
9,991
4,597
2023
£
88,976
-
4,740
93,716

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This draft produced on 23/1/2025 16:28 NATIONAL LANDSCAPES ASSOCIATION LTD (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

13. Creditors: Amounts falling due within one year

DRAFT
Bank overdrafts
Trade creditors
Other taxation and social security
Pension creditor
Other creditors
Accruals and deferred income
Deferred income at 1 April 2023
Resources deferred during the year
Amounts released from previous periods
The deferred income relates to grant income received prior to the year end
year and membership fees received in advance.
Prior ear adjustment		 2024
2023
£
£
4,419
-
43,072
34,084
8,074
-
4,739
-
-
2,964
62,843
49,649
123,147
86,697
2024
2023
£
£
29,280
26,862
64,744
29,280
(29,280)
(26,862)
64,744
29,280
but relating to the following

The deferred income relates to grant income received prior to the year end but relating to the following year and membership fees received in advance.

14. Prior year adjustment

A prior year adjustment has been made to account for income of £120,000 and expenditure of £75,656 within restricted funds. These were incorrectly classed as unrestricted in the prior year. This has impacted the split between funds however the net assets remain the same.

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

15. Statement of funds

Statement of funds - current year

DR
Balance at 1
April 2023
£
Unrestricted funds
General Funds
302,211
Restricted funds
Wales Development Manager
27,163
Art in Landscape
13,213
ELMS Advocacy
5,768
Laurel Prize
4,797
Nature Recovery Coordinator
7,366
Climate Change Programme
22,554
Green Funding & Finance
-
Protected Landscapes
Partnership
-
NLA Rebrand
44,344
125,205
Total of funds
427,416		 AFT
Income
£
Expenditure
£
295,332
(78,097)
75,000
(98,023)
237,950
(74,992)
-
-
-
-
53,000
(78,606)
-
(31,180)
479,545
(506,068)
193,000
(186,242)
242,000
(350,659)
1,280,495
(1,325,770)
1,575,827
(1,403,867)		 Transfers
in/out
£
(82,555)
-
-
-
-
18,240
-
-
-
64,315
82,555
-		 Balance at
31 March
2024
£
436,891
4,140
176,171
5,768
4,797
-
(8,626)
(26,523)
6,758
-
162,485
599,376

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

15. Statement of funds (continued)

The restricted funds comprise:

Wales Development Manager - a Welsh Government funded post to help co-ordinate and enhance the actions of the AONBs in Wales.

Art in Landscape - fund for working with artists to attract first time visitors to the countryside through freely accessible outdoor art.

ELMS Advocacy - a Defra funded project to promote the Farming in Protected Landscapes programme of grants for environmentally friendly projects in protected landscapes.

Laurel Prize - a collaboration with the Poetry Society to run the Laurel and Ginkgo poetry prizes for poems on the theme of nature to highlight the climate and ecological crisis, and to raise awareness of potential solutions.

Nature Recovery Co-ordinator - work to highlight the need for nature recovery plans across the AONB network and to support AONB teams in the production of Nature Recovery Plans.

Climate Change Programme - a collaborative approach across the AONB network to pioneer new approaches to climate change adaption and mitigation.

Green Funding & Finance - to create a pipeline of investible Nature-based Solutions project, to create a green funding and finance strategy and to upskill the National Landscapes network in the fast-moving sector.

NLA Rebrand - covering the costs of rebranding from National Association for Areas of Outstanding Beauty to National Landscapes Association. It included the costs to pay the branding agency, a specialist consultant to support us with agreeing a direction, an event and attendant PR/comms to mark the launch and a very small amount of funds for National Landscapes to update their existing brochures/clothing with new logos.

Protected Landscapes Partnership - a project designed to explore and fund opportunities for greater collaboration between National Landscapes, National Parks and National Trails. It does this by funding specific streams of work where there are opportunities for crossover. tHis includes but is not restricted to: work to improve equality, diversity and inclusion throughout all protected landscapes as well as specific large scale nature restoration projects that cross boundaries.

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(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

15. Statement of funds (continued)

Statement of funds - prior year

Unrestricted funds
General Funds
Restricted funds
Wales Development Manager
Art in Landscape
ELMS Advocacy
Laurel Prize
Nature Recovery Coordinator
Climate Change Programme
Tests and Trials
WEIF
NLA Rebrand
Total of funds		 DR
Balance at
1 April 2022
£
140,525
37,779
-
5,768
4,797
8,924
24,649
10,808
-
-
92,725
233,250		 AFT
As restated
Income
£
502,938
69,225
26,525
-
-
24,999
29,998
(10,751)
67,185
120,000
327,181
830,119		 As restated
Expenditure
£
(341,309)
(79,841)
(13,312)
-
-
(26,557)
(32,093)
-
(67,185)
(75,656)
(294,644)
(635,953)		 Transfers
in/out
£
57
-
-
-
-
-
-
(57)
-
-
(57)
-		 Balance at
31 March
2023
£
302,211
27,163
13,213
5,768
4,797
7,366
22,554
-
-
44,344
125,205
427,416

16. Analysis of net assets between funds

Analysis of net assets between funds - current period

Tangible fixed assets
Current assets
Creditors due within one year
Total		 Restricted
funds
2024
Unrestricted
funds
2024
£
£
-
9,991
162,485
550,047
-
(123,147)
162,485
436,891		 Total
funds
2024
£
9,991
712,532
(123,147)
599,376

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This draft produced on 23/1/2025 16:28 NATIONAL LANDSCAPES ASSOCIATION LTD (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

16. Analysis of net assets between funds (continued)

Analysis of net assets between funds - prior period

DRAFT
Restricted
funds
2023
Unrestricted
funds
2023
£
£
Tangible fixed assets
-
4,597
Current assets
125,205
384,311
Creditors due within one year
-
(86,697)
Total
125,205
302,211
17.
Reconciliation of net movement in funds to net cash flow from operating activities
2024
£
Net income for the period (as per Statement of Financial Activities)
171,960
Adjustments for:
Depreciation charges
1,659
Decrease/(increase) in debtors
42,340
Increase/(decrease) in creditors
36,450
Net cash provided by operating activities
252,409
18.
Analysis of cash and cash equivalents		 Total
funds
2023
£
4,597
509,516
(86,697)
427,416
2023
£
194,166
1,287
(49,196)
(1,640)
144,617
Cash in hand
Total cash and cash equivalents		 2024
£
661,156
661,156		 2023
£
415,800
415,800

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This draft produced on 23/1/2025 16:28 NATIONAL LANDSCAPES ASSOCIATION LTD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

19. Analysis of changes in net debt

----- Start of picture text -----
At 1 April At 31 March
2023 Cash flows 2024
£ £
£
Cash at bank and in hand 415,800 245,356 661,156
-
Bank overdrafts repayable on demand (4,419) (4,419)
-
Debt due within 1 year (4,739) (4,739)
415,800 236,198 651,998
Pension commitments
The Charity makes contributions to personal pension plans of its employees at a rate of 30% of the
employees' salary. The pension cost charge represents contributions payable by the group to the fund
and amounted to £101,266 (2023 £64,227). £4,739 was payable to the fund at the balance sheet date
and is included in creditors (2023: £7,129).
Related party transactions
The Charitable Company has not entered into any related party transaction during the year, nor are
there any outstanding balances owing between related parties and the Charitable Company at 31 March
2024.
DRAFT
----- End of picture text -----

20. Pension commitments

The Charity makes contributions to personal pension plans of its employees at a rate of 30% of the employees' salary. The pension cost charge represents contributions payable by the group to the fund and amounted to £101,266 (2023 £64,227). £4,739 was payable to the fund at the balance sheet date and is included in creditors (2023: £7,129).

21. Related party transactions

The Charitable Company has not entered into any related party transaction during the year, nor are there any outstanding balances owing between related parties and the Charitable Company at 31 March 2024.

Page 30