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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Events: 2023 was a busy year for LRG with a number of online, hybrid and in-person events.
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Two LRG research fund showcases took place online in March and June 2023 - sharing reports of research project undertaken in 2021 Landscape, virtue and the common good.
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An online panel discussion The complexity of contested landscapes took place on 26th June 2023. Scheduled to coincid with the publication of the special issue of LRJ - the panel was led by Dr Matthew Rofe and Professor Michael Ripmeester
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An event took place at the IALE 2023 World Congress https://iale2023.org/about/pre-conference-workshops in Nairob Kenya, on 10th July 2023. This was a hands-on capacity building workshop for graduate students and early caree researchers to advise on how to write and submit articles to scientific journals, using Landscape Research Journa https://landscaperesearch.org/journal/ as a case study.
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An online event coinciding with the AGM took place on 8 September 2023 on 'Landscapes of Car https://landscaperesearch.org/landscape-research-journal-commissioned-essay-2022/ / Care of Landscapes' in anticipatio of a forthcoming Special Issue Journal issue. Chaired by the Guest Editors leading the creation of this special edition Zannah Matson and Prof Tim Waterman, the session included short presentations on the subject, then an open discussion.
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A panel discussion led by the Guest Editor - Professor Ian Mell - and some authors of a Special Issue of the Landscap Research Journal https://landscaperesearch.org/journal/, exploring the theme of Rethinking the 'Green City' took place onlin on Wednesday 13th September at 16.00 BST
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A Critical Field Study to Dunkirk took place over 3 days in October 2023. A group of LRG members explored the layers o Dunkirk's landscape, weaving the town's war history, its industrial activity and its forward-looking initiatives in the realms o ecology, culture and urbanism.
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An LRG online symposium took place on 8th December 2023 - the title was Ripples of Resilience - exploring the impact o fire and water sustainability in African landscapes. Speakers were Dr Blal Adem Esmail, Professor (Emeritus) Aziz Ballouche Gaby Hensen and Dr Manel Ouaret Ladjouze.
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Our Chair, Tim Waterman, served as a judge for the International Schools Prize at the Barcelona Landscape Biennial i Autumn 2023, and delivered a keynote lecture, 'A Poem and a Remedy'. He also represented the LRG and its lon association with IFLA at the June roundtable: IFLA 75: The History and the Impact of a Professional Network. He spoke an toured extensively, representing both his university and LRG.
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Early Career Research Forum: An initiative started by LRG to provide a regular meeting forum for early career researcher has continued to grow, and these events have now become regular monthly activities in the events calendar. In addition t the two established networks in the Americas and in Europe, an additional forum was created focusing on the Philippine and Southeast Asia. UPDATED CM
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Landscape Research Group Report of the Trustees Continued For the year ended 31 December 2023
- 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 technica support, but they were unable to carry out the planned programme of meetings, and the annual funding allocation has bee brought forward into the budgets for 2023. The research networks that have been supported by LRG previously continue t have meetings and generate publications that are shared through LRG's social media and on other platforms.
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:
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Developing the European Landscape Convention as a model for the Maghreb
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Landscape democracy and environmental action
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Colonial landscapes
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Tourism and landscape - blessing or blight?
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Landscape, language and culture
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Environmental pollution and landscape inequality
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.
- Communications. During 2023 Emily Shakespeare, LRG's Communications and Membership Manager continued to wor with Members and Trustees to develop a portfolio of online resources and meeting opportunities provided by the Landscap Exchange (LEX) website. This website supports the research and education activity of the charity by providing a platform fo multimedia contributions. The charity's reach and network continued to grow; using social media as a tool to promot landscape studies to a wider global audience. Coffee mornings for early career researchers continued to be very popula and there are now similar groups in the US and the Philippines and we will continue to support and develop these valuabl networks.
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:
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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.
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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