Charity number: 287160
Landscape Research Group
Report of the Trustees and Unaudited Financial Statements
For the year ended 31 December 2022
Landscape Research Group Contents Page For the year ended 31 December 2022
| Report of the Trustees | 1 to5 |
|---|---|
| Independent Examiner's Report to the Trustees | 6 |
| Statement of Financial Activities | 7 |
| Statement of Financial Position | 8 |
| Notes to the Financial Statements | 9to 14 |
Landscape Research Group Report of the Trustees
For the year ended 31 December 2022
The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 31 December 2022. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objects for which Landscape Research Group is established are: "to advance education and research, encourage interest and exchange information for the public benefit in the field of landscape and any related field".
The trustees have considered the Charity Commision's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.
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Landscape Research Group Report of the Trustees Continued For the year ended 31 December 2022
ACHIEVEMENTS AND PERFORMANCE
Significant activities
The main charitable activities of LRG in 2022 of supporting research and dissemination of results continued, and with the lifting of Covid travel restrictions a greater emphasis was placed on restoring in-person meetings and field visits and study tours. The experience of online collaboration that was practiced during the pandemic has meant that efforts are now being made to develop hybrid (online and in-person) events so as not to exclude many of the new communities of researchers who joined LRG from around the world, who may not wish to travel in order to remain engaged.
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Advancing Research: In 2022 LRG supported landscape-themed research by providing grants to nine researchers, selected competitively from a total of 36 applications. The theme this year was titled Empire and Landscape in Dialogue. This topic was inspired by LRG's Landscape and Colonialism symposium, held online in September 2021. The Trustees again approved an increased financial commitment totalling £18,415 for the 2022 financial year. Outputs in the form of reports and journal articles from research projects funded in 2020 and 2021 have started to be returned, and the completed reports are placed on LRG's websites, and some have also resulted in articles published in Landscape Research journal. Some flexibility will be made in extending the submission deadline for supported projects to allow for the difficulties in carrying out fieldwork in 2021.
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Publication of Landscape Research Journal:
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Eight issues of the journal Landscape Research were produced in Volume 47 during 2022. LRG continued to benefit from a publishing agreement with Taylor and Francis which provides payments to the charity in the form of a share of publishing royalties, and also a contribution towards the editorial expenses. Meetings have been held with Taylor and Francis about responding to the changing pattern of academic journal publication, especially the increased requirement to offer Open Access as part of the publishing portfolio.
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Community Development:
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Events: A tentative return to holding physical meetings and events with a five day critical field study to the Isle of Arran in October 2022. 17 participants Attended, with LRG offering some full or partial bursaries. A report is now available on LRG's LEX website.
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LLRG was represented by staff and Trustee at a UNISCAPE forum on Fairer European Landscapes held in Brussels in June 2022, and also at the PECSRL conference in Spain in September 2022.
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An LRG symposium was held at Conway Hall in London on 2nd December which was titled "Decolonising Landscapes". This was led by Dr Tiffany Kaewen Dang and run as a hybrid in-person / online event.
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Early Career Research Forum: An initiative started by LRG to provide a regular meeting forum for early career researchers as a pilot in 2021 has grown, and these online events have now become a regular monthly activity in the events calendar. In 2022 an additional ECR network was established in North America to account for the different time zones.
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Research Networks: Funding and support has been provided to develop regional Landscape Research Networks (LRNs). Several of these networks that were in development during the pandemic had approval from LRG for funding and technical support, but they were unable to carry out the planned programme of meetings, and the annual funding allocation has been brought forward into the budgets for 2023. The research networks that have been supported by LRG previously continue to have meetings and generate publications that are shared through LRG's social media and on other platforms.
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Communications. During 2022 Emily Shakespeare, LRG's Communications and membership Manager continued to work with Members and Trustees to develop a portfolio of online resources and meeting opportunities provided by the Landscape Exchange (LEX) website. This website supports the research and education activity of the charity by providing a platform for multimedia contributions. In addition, and working closely with the journal editorial team, the updated communications strategy, now including social media, has been implemented to promote landscape studies to a wider global community. New publicity materials including banners and leaflets have been produced for distribution at meetings and events.
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Achievements against objectives
With travel and meeting constraints lifting following the global pandemic LRG has continued to develop support for research and delivery of education in landscape-related subject areas. The LRG-owned journal Landscape Research continues to thrive with a growing impact factor year-on-year. There has been a notable reduction in in-person attendance at conferences, but an increase hybrid attendance using Zoom. Through moving many networking events online there has been a continued growth in members and supporters from a much wider network of landscape research practice, from both UK, and abroad. Implementation of the policy to diversify age, gender and location of both LRG's membership, and also that of the Trustees, has progressed during 2022.
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Landscape Research Group Report of the Trustees Continued For the year ended 31 December 2022
FINANCIAL REVIEW
Significant events
The main source of income for the Charity is through the revenue from royalties under a publishing agreement with Taylor and Francis. During 2021 terms were agreed to continue this arrangement for four more years. The level of income from this source has held up well in 2022, although there have been changes in the balance of income from conventional licences access subscriptions to electronic delivery and read and publish arrangements.
As part of the mission to diversify LRG's activities a review of membership subscriptions was carried out in 2020 which set out options for lower membership fees for applicants from some non-OECD countries, and offered concessionary rates for students and retirees. As a result LRG now has over 200 members from 40 countries. The impact of this policy has been a decline in membership subscription income, but this has been balanced by the cost of servicing the membership also falling through an increase in the use of electronic communications.
Following the restrictions on travelling LRG resumed in person meetings and a field study tour was organised on the Isle of Arran in October 2022. This was a run as a pilot for future development with a generous allocation of charity funds to support bursaries and did not attempt to break-even. The intention is that such activities should in future attempt to generate a surplus through sponsorship.
As a result of the move to hybrid events it was not possible to generate any significant income from running other conferences in 2022 but, again, the level of operating costs for travel-related expenditure was also reduced from that predicted in the pre-Covid budget.
In developing plans and setting budgets for the next three years LRG Trustees have continued the previously approved policy to begin to utilise some of the accumulated surpluses to develop the organisation and expand its membership to better deliver charitable activity in the future. This has been done in the context of an assessment of risk, and a risk register is maintained for Trustees to review on a regular basis. During the course of 2022 the ambition to achieve any significant growth, or deliver many of the in-person networking activities, was constrained and, as a result, both expenditure and income were somewhat lower than anticipated. Despite this the charity finances remain in a strong position, with accumulated surpluses over and above the reserves held (see below) being available for re-allocation for charitable delivery and organisational development in the next year.
Reserves
In line with the LRG policy last reviewed in May 2021, the Trustees confirmed the level of reserves should remain at £100,000 to be held on deposit. This amount represents a level sufficient to cover the charity's operational expenses for approximately one year. These reserve funds are held as £15,000 in an instant access savings account with Lloyds Bank and £85,000 in a separate interest earning deposit account with Hampshire Trust Bank. This arrangement has been made to spread the risk, and safeguard these reserve funds under the FSCS guarantee scheme.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Since the foundation of the charitable company in 1983 LRG has operated under Articles and Memorandum drafted at that time, which had remained unchanged. An exercise to update the constitution and legal structure commenced in 2019 to review the options to bring the governing document up to date, and conform to the requirements set out in the 2006 Companies Act.
A special resolution to make a constitutional change was put to LRG Members at the AGM on 18th June 2020 and this was approved by the required majority. The application for conversion to a CIO was then held up with the Charity Commission until the unanimous consent of all serving Trustees had been secured. This was only achieved after the 2021 AGM. Landscape Research Group was subsequently removed as a Limited Company at Companies House on 17th November 2021, and at the same time converted to a Charitable Incorporated Organisation (CIO) whilst retailing the same charitable registration number and filing history as the predecessor LRG Ltd. LRG has been operating as a CIO under the new constitution throughout 2022.
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Landscape Research Group Report of the Trustees Continued For the year ended 31 December 2022
Recruitment and appointment of trustees
Trustees are elected by the Members at an AGM. Under the rules of the charitable company the trustees were elected for a one year term. Under the new CIO constitution this has change to a term of three years.
The AGM held on 18th September 2022 was held by videoconference using Zoom.
One Trustee stepped down before the AGM, and two new Trustees were elected for fill vacancies.
LRG has adopted a policy to encourage a regular turnover of Trustees, and seeks to maintain a diverse representation, as far as possible. New Trustees are inducted by the Chair, and directed to Charity Commission guidance documents "Essential Trustees", and to the "Charity Governance Code".
REFERENCE AND ADMINISTRATIVE INFORMATION
Name of Charity Landscape Research Group Charity registration number 287160 Principal address Unit 23837 PO Box 7169 Poole Dorset BN15 9EL
Trustees
The trustees and officers serving during the year and since the year end were as follows:
Ms Linda Marie Bjerketvedt Dr Amanda Byer (Appointed: 02 September 2022) Prof Vanesa Castan Broto Ms Juliette Desportes Mr Jens Haendeler (Appointed: 02 September 2022) Mr Marouen Hedhlie Dr Merham Keleg Dr Gavin MacGregor (Resigned: 02 September 2022) Prof Karen Ruth Jones Dr Gillian Lawson Dr Ian Mell (Treasurer) Prof Hannes Palang Prof Ingrid Sarlov Herlin Prof Timothy Laurence Waterman (Chair) Prof Emma Louise Waterton (Editor-in-Chief) Prof Laura Alice Watt Secretary Mr David Jonathan Saunders Independent examiners Caroline Clarke ACA 99 Western Road Lewes East Sussex BN7 1RS
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Landscape Research Group Report of the Trustees Continued For the year ended 31 December 2022
Approved by the Board of Trustees and signed on its behalf by
............................................................................. Dr Timothy Laurence Waterman (Chair)
05 May 2023
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Landscape Research Group Independent Examiners Report to the Trustees For the year ended 31 December 2022
I report to the trustees on my examination of the accounts of the charity for the year ended 31 December 2022.
Responsibilities and basis of report
As the charity trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiners statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or 2. the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
5/5/23
Caroline Clarke ACA 99 Western Road
Lewes East Sussex BN7 1RS
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Landscape Research Group Statement of Financial Activities For the year ended 31 December 2022
| Notes | Unrestricted | 2021 | |
|---|---|---|---|
| funds | |||
| £ | £ | ||
| Income and endowments from: | |||
| Donations and legacies | 2 | 9,928 | 9,998 |
| Charitable activities | 3 | 118,429 | 104,718 |
| Investments | 4 | 19 | 221 |
| Total | 128,376 | 114,937 | |
| Expenditure on: | |||
| Charitable activities | 5/6 | (131,185) | (93,217) |
| Total | (131,185) | (93,217) | |
| Net income/expenditure | (2,809) | 21,720 | |
| Reconciliation of funds | |||
| Total funds brought forward | 198,705 | 176,985 | |
| Total funds carried forward | 195,896 | 198,705 |
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Landscape Research Group Statement of Financial Position As at 31 December 2022
| Notes Fixed assets Tangible assets 12 Current assets 13 Debtors Cash at bank and in hand Creditors: amounts falling due within one year 14 Net current assets Total assets less current liabilities Net assets The funds of the charity Unrestricted income funds 15 Total funds |
£ 2022 565 565 36,801 169,805 206,606 (11,275) 195,331 195,896 195,896 195,896 195,896 |
£ 2021 - |
|---|---|---|
| - | ||
| 29,531 171,846 |
||
| 201,377 | ||
| (2,672) 198,705 |
||
| 198,705 | ||
| 198,705 | ||
| 198,705 | ||
| 198,705 |
The financial statements were approved and authorised for issue by the Board and signed on its behalf by:
Dr Timothy Laurence Waterman (Chair) Trustee 05 May 2023
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Landscape Research Group Notes to the Financial Statements For the year ended 31 December 2022
1. Accounting Policies
Basis of accounting
The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Charities Act 2011.
Landscape Research Group 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 note(s).
Going concern
The financial statements are prepared, on a going concern basis, under the historical cost convention.
Statement of cash flows
The Trustees have taken advantage of the exemption in SORP FRS 102 from including a cash flow statement in the financial statements on the grounds that the charity is small.
Funds
The charity maintains a general unrestricted fund which represents funds which are expendable at the discretion of the trustees in furtherance of the objects of the charity. Such funds may be held in order to finance both working capital and capital investment.
Designated funds comprise of unrestricted funds that have been set aside by the Trustees for particular purposes.
Restricted funds have been provided to the charity for particular purposes, and it is the policy of the board of trustees to carefully monitor the application of those funds in accordance with the restrictions placed upon them.
There is no formal policy of transfer between funds or on the allocation of funds to designated funds, other than that described above
Incoming resources
All incoming resources are included in the statement of financial activities when the Charity is entitled to the income and the amount can be quantified with reasonable accuracy.
Resources expended
Liabilities are recognised as resources expended when there is a legal or constructive obligation committing the Charity to the expenditure.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer equipment 33% Straight line
Irrecoverable VAT
Irrecoverable VAT is included in the Statement of Financial Activities, and is reported as part of the expenditure to which it relates.
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Landscape Research Group Notes to the Financial Statements Continued For the year ended 31 December 2022
2. Income from donations and legacies
| Unrestricted funds Donations received Subscriptions received Sponsorships received ncome from charitable activities Unrestricted funds Production of landscape research Event support Royalties Sale of publications nvestment income Unrestricted funds Bank interest receivable |
2022 £ 50 7,853 2,025 9,928 2022 £ 5,962 112,380 87 118,429 118,429 2022 £ 19 19 |
2021 £ - 7,998 2,000 |
|---|---|---|
| 9,998 | ||
| 2021 £ - 104,684 34 |
||
| 104,718 | ||
| 104,718 | ||
| 2021 £ 221 |
||
| 221 |
3. Income from charitable activities
4. Investment income
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Landscape Research Group Notes to the Financial Statements Continued For the year ended 31 December 2022
5. Costs of charitable activities by fund type
| Unrestricted funds Production of landscape research Research and Information Activity Networks Research and policy development Support costs |
2021 2022 £ £ 33,828 42,521 3,761 14,595 14,941 17,109 40,687 56,960 93,217 131,185 |
|---|---|
6. Costs of charitable activities by activity type
| Support costs Production of landscape research Research and Information Activity Networks Research and policy development |
2021 2022 Support costs Activities undertaken directly £ £ £ £ 54,967 12,446 42,521 43,056 46,664 32,069 14,595 25,992 29,554 12,445 17,109 24,169 74,225 56,960 131,185 93,217 |
|---|---|
7. Analysis of support costs
| nalysis of support costs | |||||
|---|---|---|---|---|---|
| Production of | Research | Research | 2022 | 2021 | |
| landscape | and | and policy | |||
| research | Information | development | |||
| Activity | |||||
| Networks | |||||
| £ | £ | £ | £ | £ | |
| Chief executive | 7,192 | 7,191 | 7,191 | 21,574 | 20,076 |
| Comms and | - | 19,624 | - | 19,624 | 13,003 |
| membership | |||||
| Staffing and recruitment | 343 | 343 | 343 | 1,029 | 1,884 |
| Archiving | 150 | 150 | 150 | 450 | 450 |
| Office costs | 615 | 615 | 615 | 1,845 | 1,065 |
| Finance costs | 328 | 328 | 328 | 984 | 837 |
| Governance costs | 3,818 | 3,818 | 3,818 | 11,454 | 3,372 |
| 12,446 | 32,069 | 12,445 | 56,960 | 40,687 |
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Landscape Research Group Notes to the Financial Statements Continued For the year ended 31 December 2022
8. Net income/(expenditure) for the year
This is stated after charging/(crediting):
| This is stated after charging/(crediting): | ||
|---|---|---|
| 2022 | 2021 | |
| £ | £ | |
| Depreciation of owned fixed assets | 282 | - |
| Accountancy fees | 1,560 | 1,560 |
| Staff pension contributions | 836 | - |
9. Staff costs and emoluments
Total staff costs for the year ended 31 December 2022 were:
| Total staff costs for the year ended 31 December 2022 were: | ||
|---|---|---|
| Salaries and wages Pension costs |
2022 £ 40,362 836 41,198 |
2021 £ 32,463 617 |
| 33,080 |
No employee received a salary of more than £60,000 per annum in the period (2021: nil).
The key management personnel of the charity comprise the CEO and CMM. The total amount paid to key management in the financial year ended 31 December 2022 including Employers National Insurance and Pension was £41,197 (2021: £33,080).
| Administration | 2022 2 2 |
2021 2 |
|---|---|---|
| 2 |
10. Trustee remuneration and related party transactions
No trustee receives remuneration in respect for their services as trustee. Reimbursements of expenses to trustees for the year was £4,981 (2021:£nil). The expenses related to travel for 10 trustees over the year for attendace at board meetings.
11. Comparative for the Statement of Financial Activities
The comparative year values on the Statement of Financial Activites are for unrestricted funds.
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Landscape Research Group Notes to the Financial Statements Continued For the year ended 31 December 2022
12. Tangible fixed assets
| Cost or valuation Additions At 31 December 2022 Depreciation Charge for year At 31 December 2022 Net book values At 31 December 2022 |
Computer equipment £ 848 |
|---|---|
| 848 | |
| 283 | |
| 283 | |
| 565 |
13. Debtors
| Debtors | ||
|---|---|---|
| 2022 | 2021 | |
| £ | £ | |
| Amounts due within one year: | ||
| Prepayments and accrued income | 36,801 | 29,531 |
| 36,801 | 29,531 | |
| Creditors: amounts falling due within one year | ||
| 2022 | 2021 | |
| £ | £ | |
| Other creditors | - | 272 |
| Accruals and deferred income | 11,275 | 2,400 |
| 11,275 | 2,672 |
14. Creditors: amounts falling due within one year
15. Movement in funds
Unrestricted Funds
| General General |
Balance at 01/01/2022 £ 198,705 198,705 |
Incoming resources £ 128,376 128,376 |
Outgoing resources £ (131,185) (131,185) |
Balance at 31/12/2022 £ 195,896 |
|---|---|---|---|---|
| 195,896 |
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Landscape Research Group Notes to the Financial Statements Continued For the year ended 31 December 2022
Unrestricted Funds - Previous year
| Balance at | Incoming | Outgoing | Balance at | |
|---|---|---|---|---|
| 01/01/2021 | resources | resources | 31/12/2021 | |
| £ | £ | £ | £ | |
| General | ||||
| General | 176,985 | 114,937 | (93,217) | 198,705 |
| 176,985 | 114,937 | (93,217) | 198,705 | |
| Purpose of unrestricted Funds | ||||
| General | ||||
| To advance education and research, encourage interest and exchange information | for the public benefit in the field of | |||
| landscape and any related fields. | ||||
| Analysis of net assets between funds | ||||
| Tangible | Net current | Net Assets | ||
| fixed assets | assets / | |||
| (liabilities) | ||||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General | ||||
| General | 565 | 195,331 | 195,896 | |
| 565 | 195,331 | 195,896 | ||
| Previous year | ||||
| Tangible | Net current | Net Assets | ||
| fixed assets | assets / | |||
| (liabilities) | ||||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General | ||||
| General | - | 198,705 | 198,705 | |
| - | 198,705 | 198,705 |
16. Analysis of net assets between funds
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