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2023-12-31-accounts

Charity number: 287160

Landscape Research Group

Report of the Trustees and Unaudited Financial Statements

For the year ended 31 December 2023

Landscape Research Group Contents Page For the year ended 31 December 2023

Report of the Trustees 1 to 5
Independent Examiner's Report to the Trustees 6
Statement of Financial Activities 7
Statement of Financial Position 8
Notes to the Financial Statements 9 to 14

Landscape Research Group Report of the Trustees

For the year ended 31 December 2023

The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 31 December 2023. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement o Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standar 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, encourag 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 benefi running a charity (PB2)'.

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Landscape Research Group Report of the Trustees Continued For the year ended 31 December 2023

ACHIEVEMENTS AND PERFORMANCE

Significant activities

The main charitable activities of LRG in 2023 of supporting research and dissemination of results continued, with a mixture o in-person meetings and field visits, and hybrid and online events. The LRG continues to build on the increased worldwid reach enabled by the development of online and hybrid activity during pandemic lockdowns. They have allowed us to build much more cohesive and communicative network of members, especially through our coffee mornings and online meet-ups and it is a goal to expand this outreach yet further in the coming year.

Advancing Research: In 2023 LRG supported landscape-themed research by providing grants to 4 researchers working on 3 projects, selected competitively from number of strong applications. This year's theme was Care - inspired by LRG' Landscapes of Care / Care of Landscapes event, held online in September. The Trustees approved a financial commitmen totalling £114,947 for the 2023 financial year. Outputs in the form of reports from the research projects funded in 2022 ar being returned, with the completed reports are showcased at online symposia and then placed on LRG's websites. Som projects have resulted in articles already published in Landscape Research, and a Special Issue on the theme of care i currently in the peer review process.

Publication of Landscape Research Journal:

A new Editor-in-Chief, Professor Hannes Palang, was appointed at the beginning of the year, with a number of other change in staff. Professor Emma Waterton has now stepped down from her role as Consulting Editor, having remained to assist i the handover to Prof Palang, and the trustees are grateful to her for her huge contribution to the journal over the years.

Eight issues of the journal Landscape Research were produced in Volume 48 during 2023. LRG continued to benefit from publishing agreement with Taylor and Francis which provides payments to the charity in the form of a share of publishin royalties, and also a contribution towards the editorial expenses. Fruitful discussions have been held with Taylor and Franci about responding to the changing pattern of academic journal publication, especially the increased requirement to offer Ope Access as part of the publishing portfolio.

Community Development:

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Landscape Research Group Report of the Trustees Continued For the year ended 31 December 2023

The German-speaking network held a number of events and compiled a book for release entitled Landscapes for Future Landscapes and Social-ecological Transitions for release in late 2023, early 2024. In addition they organised sessions at th German Congress of Geography.

LRG's Maghreb Landscape Research Network aims to bring together landscape researchers and practitioners from countrie across North Africa covering Tunisia, Morocco and Algeria. Led by one of our Trustees, Marouen Hedhlie, the group' purpose is to identify and raise awareness of local landscape issues in the region, and to explore themes common to thes interconnected landscapes.

Areas of interest for this Network include:

The Maghreb LRN committee organised a conference for 22-23 May 2023 at the Department of Architecture, USTO-M Oran, Algeria in which they discussed working towards a Landscape Convention for the Maghreb. There was also an exhibition of the landscape architect Kamel Louafi's work.

Achievements against objectives

LRG has continued to develop support for research and delivery of education in landscape-related subject areas. Th LRG-owned journal Landscape Research continues to thrive with a growing impact factor year-on-year, with plans in plac for a redesign and refresh during 2024 to ensure its continuing relevance and vibrancy. Through continuing to offer onlin and hybrid networking events there has been a continued growth in members and supporters from a much wider network o landscape research practice, from both UK, and abroad. Implementation of the policy to diversify age, gender and locatio of both LRG's membership, and also that of the Trustees, has progressed during 2023.

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Landscape Research Group Report of the Trustees Continued For the year ended 31 December 2023

FINANCIAL REVIEW

Significant events

The LRG's principal financial ambition for the financial year ended 31 December 2023 has been to reduce total funds carrie forward from previous years marked by reduced expenditure due to the pandemic, and reinvest accumulated funds into th charity's overarching objectives: i) to advance education and research, ii) encourage interest and exchange information fo the public benefit in the field of landscape and any related field, while exploring options to diversify income streams.

The main source of income for the Charity is through the revenue from royalties under a publishing agreement with Taylo and Francis. During 2021 terms were agreed to continue this arrangement for four more years. The level of income from thi source has seen a marginal increase in 2023.

Lhe LRG has seen a marginally lower income from membership subscriptions, expected in line with the progression of LRG' policy to diversify LRG membership and accessibility.

Building-up on the pilot of the Isle of Arran Critical Field Study in October 2022, the LRG has conducted another Critical Fiel Study in 2023. The intention set in 2022 was that such activities should in future attempt to generate a surplus throug sponsorship but a decision has been taken to deprioritise profit and instead lower fees to make the event as accessible a possible while breaking even.

In developing plans and setting budgets for the next years, LRG Trustees have continued the previously approved policy t begin to utilise some of the accumulated surpluses to develop the organisation especially by a) diversifying income streams and b) expanding its membership to better deliver charitable activity in the future. Doing so, expenditure related t communications and membership staff has seen a significant increase, which is expected to rise again in the coming year with the intention to offset this cost item through progressing abovementioned.

Although there has been no significant progress in diversifying income streams in 2023, the charity finances remain in strong position, with accumulated surpluses over and above the reserves held (see below) being available for re-allocatio 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 a £100,000 to be held on deposit. This amount represents a level sufficient to cover the charity's operational expenses fo approximately one year. A review of how reserves are held is currently underway to spread the risk, and safeguard reserv funds under the FSCS guarantee scheme.

The next financial years (2025, and 2026) will require the Charity to review both income and expenditure to assess progres made towards the diversification of income streams and the opening-up of new sources of income which are required t offset the increase in expenditure related to staff and support cost.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Since the foundation of the charitable company in 1983 LRG has operated under Articles and Memorandum drafted at tha time, which had remained unchanged. An exercise to update the constitution and legal structure commenced in 2019 t 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 wa approved by the required majority. As a result LRG was converted from a charity and limited company to a Charitabl Incorporated Organisation during November 2021 - retaining the same charitable registration number and filing history as th predecessor LRG Ltd.

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 one year term. Under the new CIO constitution this has changed to a term of three years.

The AGM held on 8th September 2023 was held by videoconference using Zoom.

Three Trustees stepped down before the AGM, and two new Trustees were elected to fill vacancies.

LRG has adopted a policy to encourage a regular turnover of Trustees, and seeks to maintain a diverse representation, a far as possible. New Trustees are inducted by the Chair, and directed to Charity Commission guidance document "Essential Trustees", and to the "Charity Governance Code"

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Landscape Research Group Report of the Trustees Continued For the year ended 31 December 2023

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 (Resigned: 08 September 2023) Dr Amanda Byer Prof Vanesa Castan Broto (: 08 September 2023) Ms Juliette Desportes Mr Jens Haendeler Mr Jens Haendeler (Treasurer from 1 Jan 2024) Mr Marouen Hedhlie Ms Merham Keleg Prof Karen Ruth Jones Dr Gillian Lawson Dr Ian Mell (Treasurer) Dr Ian Mell (Treasurer to 31 Dec 2023) Prof Hannes Palang Prof Ingrid Sarlov Herlin Dr Timothy Laurence Waterman (Chair) Dr Emma Louise Waterton (Editor-in-Chief) Prof Laura Alice Watt Dr Mengyixin Li Prof Theano S. Terkenli Secretary Mr David Jonathan Saunders Rachel Dominy Independent examiner Caroline Clarke ACA 66 High Street Lewes East Sussex BN7 1XG

Approved by the Board of Trustees and signed on its behalf by

............................................................................. 10 September 2024 Dr Timothy Laurence Waterman (Chair)

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Landscape Research Group Independent Examiners Report to the Trustees For the year ended 31 December 2023

I report to the trustees on my examination of the accounts of the charity for the year ended 31 December 2023.

Responsibilities and basis of report

As the charity trustees, you are responsible for the preparation of the accounts in accordance with the requirements of th 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 carryin out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) o 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:

  1. 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

  2. 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.

Caroline Clarke ACA 66 High Street Lewes East Sussex BN7 1XG

17th September 2024

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Landscape Research Group Statement of Financial Activities For the year ended 31 December 2023

Notes
Income and endowments from:
Donations and legacies
2
Charitable activities
3
Investments
4
Total
Expenditure on:
Charitable activities
5/6
Total
Net expenditure
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Unrestricted
funds
£
7,636
122,544
325
130,505
(144,842)
(144,842)
(14,337)
195,896
181,559
202
9,928
118,429
19
128,376
(131,185
(131,185
(2,809
198,705
195,896

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Landscape Research Group Statement of Financial Position As at 31 December 2023

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
£
2023
282
282
44,258
152,875
197,133
(15,856)
181,277
181,559
181,559
181,559
181,559
202
565
565
36,801
169,805
206,606
(11,275
195,331
195,896
195,896
195,896
195,896

The financial statements were approved and authorised for issue by the Board and signed on its behalf by:

Dr Timothy Laurence Waterman (Chair) Trustee 10 September 2024

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Landscape Research Group Notes to the Financial Statements For the year ended 31 December 2023

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:

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 2023

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
2023
£
-
7,636
-
7,636
2023
£
2,276
120,268
-
122,544
122,544
2023
£
325
325
202
50
7,853
2,025
9,928
202
5,962
112,380
87
118,429
118,429
202
19
19

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 2023

5. Costs of charitable activities by fund type

osts of charitable activities by fund type
2023 202
£
Unrestricted funds
Production of landscape 53,136 42,521
research
Research and Information 12,940 14,595
Activity Networks
Research and policy 13,484 17,109
development
Support costs 65,282 56,960
144,842 131,185

6. Costs of charitable activities by activity type

Activities Support 2023 202
undertaken costs
directly
£ £ £
Support costs
Production of landscape 53,136 9,969 63,105 54,967
research
Research and Information 12,940 45,344 58,284 46,664
Activity Networks
Research and policy 13,484 9,969 23,453 29,554
development
79,560 65,282 144,842 131,185

7. Analysis of support costs

nalysis of support costs
Production of Research and Research and 2023 2022
landscape Information policy
research Activity development
Networks
£ £ £ £
Chief executive 6,413 6,413 6,413 19,239 21,574
Comms and - 35,375 - 35,375 19,624
membership
Staffing and recruitment 1,184 1,184 1,184 3,552 1,029
Archiving 150 150 150 450 450
Office costs 632 632 632 1,896 1,845
Finance costs 387 387 387 1,161 984
Governance costs 1,203 1,203 1,203 3,609 11,454
9,969 45,344 9,969 65,282 56,960

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Landscape Research Group Notes to the Financial Statements Continued For the year ended 31 December 2023

8. Net income/(expenditure) for the year

This is stated after charging/(crediting):

This is stated after charging/(crediting):
2023 202
£
Depreciation of owned fixed assets 282 282
Accountancy fees 1,560 1,560
Staff pension contributions 1,241 836

9. Staff costs and emoluments

Total staff costs for the year ended 31 December 2023 were:

Total staff costs for the year ended 31 December 2023 were:
Salaries and wages
Pension costs
2023
£
52,751
1,241
53,992
202
40,362
836
41,198

No employee received a salary of more than £60,000 per annum in the period (2022: 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 2023 including Employers National Insurance and Pension was £52,751 (2022: £41,197).

Administration 2023
2
2
202

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 £778 (2022:£4,981). The expenses related to travel for 6 trustees over the year for attendance 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 2023

12. Tangible fixed assets

Cost or valuation
At 01 January 2023
At 31 December 2023
Depreciation
At 01 January 2023
Charge for year
At 31 December 2023
Net book values
At 31 December 2023
At 31 December 2022
Debtors
Amounts due within one year:
Trade debtors
Prepayments and accrued income
Creditors: amounts falling due within one year
Accruals and deferred income
2023
£
532
43,726
44,258
2023
£
15,856
15,856
Compute
equipmen
848
848
283
283
566
282
565
202
36,801
36,801
202
11,275
11,275

13. Debtors

14. Creditors: amounts falling due within one year

15. Movement in funds

Unrestricted Funds
General
General
Balance at
01/01/2023
£
195,896
195,896
Incoming
resources
£
130,505
130,505
Outgoing
resources
£
(144,842)
(144,842)
Balance a
31/12/202
181,559
181,559

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Landscape Research Group Notes to the Financial Statements Continued For the year ended 31 December 2023

Unrestricted Funds - Previous year

Balance at Incoming Outgoing Balance a
01/01/2022 resources resources 31/12/202
£ £ £
General
General 198,705 128,376 (131,185) 195,896
198,705 128,376 (131,185) 195,896
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 Asset
fixed assets assets /
(liabilities)
£ £
Unrestricted funds
General
General 282 181,277 181,559
282 181,277 181,559
Previous year
Tangible Net current Net Asset
fixed assets assets /
(liabilities)
£ £
Unrestricted funds
General
General 565 195,331 195,896
565 195,331 195,896

16. Analysis of net assets between funds

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