**Charity number: 287160** 

## **Landscape Research Group** 

**Report of the Trustees and Unaudited Financial Statements** 

**For the year ended 31 December 2024** 



## **Landscape Research Group Contents Page For the year ended 31 December 2024** 

|Report of the Trustees|1 to 6|
|---|---|
|Independent Examiner's Report to the Trustees|7|
|Statement of Financial Activities|8|
|Statement of Financial Position|9|
|Notes to the Financial Statements|10 to 16|





## **Landscape Research Group Report of the Trustees For the year ended 31 December 2024** 

The Trustees, who are also directors for the purposes of company law, have pleasure in presenting their report and the financial statements for the charitable company for the year ended 31 December 2024. 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 2024** 

## **ACHIEVEMENTS AND PERFORMANCE** 

## **Significant activities** 

LRG underwent some major staffing changes during 2024 which have inevitably had an impact on levels of activity in all areas across the year. Following the early departure of the newly recruited Chief Executive at the end of 2023, in May 2024 the Communications and Membership Manager also stepped down, leaving LRG with no permanent staff on the payroll. David Saunders, previous CEO, stepped in on a part-time, contractual basis to support, and a restructuring exercise led to the creation of two new roles - a Director of Operations, and Director of Communications and Membership. Appointments to the roles were made in July, and the new staff members, and the new structure, have settled well. LRG was on track to be operating at full capacity by the financial year end. 

September 2024 also saw Professor Tim Waterman's final Trustee meeting as chairman, as he handed over the reins to Professor Theano S. Terkenli. Under a new system, Prof Waterman will remain as vice-chair for 6 months to provide support for the new chair, who in turn has been shadowing the role as vice-chair since the beginning of the year. 

Despite these changes, throughout 2024 LRG continued with its main charitable activities of supporting research and disseminating the results to a wide audience. We held a number of in-person, hybrid and online events and meetings, supporting and building on the global nature of our membership and reach. Working in this way has allowed us to sustain a much more cohesive and communicative network of members, and a core aim of the organisation remains to expand this outreach yet further. And Landscape Research, our journal published by Taylor and Francis, had a very strong year. 

## Advancing Research 

In 2024 LRG supported landscape-themed research by providing grants to research teams working on four projects, selected from a number of strong applications to our annual project funding  round.  This year's theme was People and Climate Change - and the Trustees approved a financial commitment totalling £15,243 for the 2024 financial year. The projects range from a study on peatlands in the UK, to research into the effects of water scarcity on nomads in Morocco, with researchers based in the Netherlands, the USA and Canada. Outputs in the form of reports from these projects will be showcased at online symposia in 2025 and 2026, with articles placed on LRG's websites. Also, some project leaders are working towards article submissions for Landscape Research Journal. 

Outputs in the form of reports from the research projects funded in 2023 were returned, with a planned showcase event (online symposia) for 2023 completed projects and other completed projects from 2022. Reports and other outputs are also placed on LRG's websites. In addition, a collective article based on the 2023 call will be submitted to the Landscape Review Journal to disseminate their work beyond academia, targeting practitioners, policymakers, and community members. 

## Publication of Landscape Research Journal 

Professor Hannes Palang continued in his role as Editor-in-Chief, supported by a strong staff of associate and pre-editors based across Europe and North Africa, with Yellowback continuing to provide excellent support as assistant editors. 

Eight issues of the journal Landscape Research were produced in Volume 49 during 2024, of these 3 were special issues. The journal received 526 new submissions and published 78 papers. The numbers of both submissions and downloads are increasing. Most of our readers come from the UK, US, China, most of our new submissions come from China, but other Asian countries are also increasing. 

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. During the year discussions were ongoing with Taylor and Francis about the proposed redesign of the journal to mark 50 years of publication: the intention is the new design will launch with issue 51 in January 2026. 

The journal continues to be widely-respected around the world, with record numbers of submissions requiring more and more time from the editorial team. 

## Community Development 

Events:  Despite the challenges presented by staff changes and recruitment processes in 2024, LRG held a number of successful online, hybrid and in-person events. These included 

- In April - Landscapes in Colour - China's Blue-Green Space - an online panel of experts explored themes around Chinese blue-green spaces in terms of landscape practice, policies, and ecology. The event was supported by Landscape Architecture Journal (China) 

-In May - a wine tasting evening was hosted at the Bartlett School of Architecture as a fundraising event to support LRG's new Emergency and Sudden Opportunity Fund 

-In December - Landscape Futures in the 21st Century: Landscape leaders in an intergenerational dialogue - a hybrid event took place at UCL's Bartlett School of Architecture, hosted by LRG's new chair, Professor Theano S Terkenli, with two online 

2 of 16 



## **Landscape Research Group Report of the Trustees Continued For the year ended 31 December 2024** 

## and two in-person speakers, and in-person and online audience. 

Online Research Networks: An initiative originally launched by LRG to provide a regular forum for early career researchers has continued to grow and evolve. What began as a space for those at the start of their academic journeys has now developed into a monthly event series that welcomes participants at all stages of their careers. These sessions are now a regular feature of our monthly events calendar. The Americas group, led by Zannah Matson, has been particularly active and has attracted strong engagement, including from European participants. This follows a temporary pause in the European meetings after 2024's changes to staff. In late 2024, planning also began for two new regional networks: one to support our Portuguese- and Spanish-speaking members, and another focused on the Australasia-Pacific region. These networks aim not only to expand representation and facilitate connections in different time zones, but also to provide spaces where members can explore and discuss landscape issues relevant to their specific regional and cultural contexts. 

Funded Research Networks: Prior to 2024, funding and support were provided to help establish regional Landscape Research Networks (LRNs). One such network, Arbeitskreis Landschaftsforschung, the German-speaking landscape network, continues to grow and held its annual workshop on 10-11 October 2024 at Ostwestfalen-Lippe University of Applied Sciences. The workshop, entitled Processes and Actors of Climate Change, ended with a strong call for interdisciplinary cooperation and active knowledge exchange between academia and practice. LRG continues to actively promote the network's activities and events through its newsletter and social media channels. 

Critical Field Studies: Planning began for LRG's third and most ambitious Critical Field Study (CFS), scheduled to take place in Cairo in 2025. This immersive programme, open to LRG members, offers a unique opportunity for researchers, practitioners, academics and students to engage with Cairo's dynamic landscape through hands-on learning and field-based research. The programme is supported both financially and administratively by LRG, helping to ensure it is well-organised, accessible and enriching for all participants. 

## Communications and Membership 

Following Emily Shakespeare's departure in May 2024, a new role of Director of Communications and Membership was created to strengthen the charity's engagement and outreach efforts. Charlotte Mitchell was appointed to the position in July 2024. 

Since then, projects have focused on improving the functionality of the LRG website and producing high-quality, regular content for our members. This has included expanding the range of contributions available on the Landscape Exchange (LEX), which continues to offer a platform for members working in landscape to share reflections drawn from their own research or practice. 

LRG's global reach has continued to grow steadily, with increases in both newsletter subscribers and social media followers. Charlotte has also worked closely with the Board of Trustees to further expand and diversify the geographic spread of our membership, with particular attention to regions that have previously been underrepresented. 

LRG's communications work also supported its regional and thematic research networks, helping to promote their meetings and workshops widely and increase visibility for their ongoing work within the global membership. 

Looking ahead, efforts will continue to focus on broadening participation, improving communications infrastructure and ensuring that LRG's platforms reflect the rich diversity of voices and perspectives within the global landscape community. 

## **Achievements against objectives** 

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, with plans in place for a redesign and refresh to ensure its continuing relevance and vibrancy.  Through continuing to offer online and hybrid networking events there has been a steady growth in members and supporters from a much wider network of landscape research practice, from both UK, and abroad, achieved despite some continuing technical issues around subscriptions and memberships, which we hope have been resolved as the year ends. 

Implementation of the policy to diversify age, gender and location of both LRG's membership, and also that of the Trustees, has progressed significantly during 2024, with two new trustees appointed in 2024, from France and China. 

3 of 16 



## **Landscape Research Group Report of the Trustees Continued For the year ended 31 December 2024** 

## **FINANCIAL REVIEW** 

## **Significant events** 

LRG's principal financial ambition for reducing total funds carried forward has been put on hold somewhat during 2024, as the upheaval in staffing - both personnel and structure - described above took precedence. However, it remains an aim for the charity to reinvest accumulated funds into the charity's overarching objectives: i) to advance education and research, ii) encourage interest and exchange information for the public benefit in the field of landscape and any related field, while exploring options to diversify income streams. The restaffing that took place during 2024 is intended to support this aim, and the attendant increase in expenditure on staff to achieve this will be noticeable in 2025. 

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, with the contract due for renewal in January 2025. Contract renegotiations began in late 2024, with the new contract signed in early 2025.The level of income from this source has seen a healthy increase in 2024, although increased submissions to the journal require more editorial team time, and it will be important to factor this in when the contract is negotiated again. 

In 2024 membership income fell marginally on the previous year, reflecting the hiatus caused by staffing changes, as well as some technical issues which we hope have now been resolved. It remains a key objective of LRG to increase numbers and diversity of members. 

Due to the increase in royalty income from Landscape Research, overall income was up in 2024. 

Expenditure on events was lower than previous years, due to the hiatus caused by the restructure and recruitment of new staff members. However, the level of commitment to research funding was maintained. Staff costs too were lower than budgeted, due to the changes described above. 

At the end of 2024, 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. A review of how reserves are held is currently underway to spread the risk, and safeguard reserve 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 progress made towards the diversification of income streams and the opening-up of new sources of income which are required to 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 had 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 and a special resolution to make a constitutional change was put to LRG Members at the AGM on 18th June 2020. This was approved by the required majority. 

As a result LRG was converted from a charity and limited company to a Charitable Incorporated Organisation in November 2021 - retaining the same charitable registration number and filing history as the predecessor LRG Ltd. 

4 of 16 



## **Landscape Research Group Report of the Trustees Continued For the year ended 31 December 2024** 

## **Recruitment and appointment of trustees** 

Trustees are elected by the Members at an AGM and serve for a maximum of two terms, with re-election happening by rota at each AGM. 

The AGM held on 10th September 2024 was a hybrid meeting, held by videoconference using Zoom, with a number of in-person attendees at the PECSRL conference in Poland. 

Three Trustees stepped down (including Prof Emma Waterton from her co-opted position on the board as Editor in Chief of Landscape Research), and two new Trustees were elected to fill vacancies. 

The AGM marked the final meeting of Tim Waterman as Chair, and he handed over to Theano S. Terkenli. Professor Waterman will remain as Vice-Chair for 6 months from the date of the meeting. 

LRG has adopted a policy to encourage a regular turnover of Trustees, and seeks to maintain a diverse representation, as far as possible. Trustee vacancies are widely publicised with a formal application process in place. New Trustees are inducted by the Chair and staff team, 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 **Registered address** c/o Clarke and Wells Ground Floor, 66 High Street LEWES BN7 1XG 

## **Trustees** 

The trustees and officers serving during the year and since the year end were as follows: 

**Secretary** 

Dr Amanda Byer Ms Juliette Desportes (Resigned: 01 June 2024) Mr Marouen Hedhlie Ms Merham Keleg Prof Karen Ruth Jones (Resigned: 31 January 2024) Dr Gillian Lawson Prof Hannes Palang Dr Timothy Laurence Waterman Dr Emma Louise Waterton (Editor-in-Chief) (Resigned: 31 January 2024) Prof Laura Alice Watt Dr Mengyixin Li Prof Theano S.Terkenli (Chair) Mr Jens Haendeler (Treasurer) Dr Fei Mo (Appointed: 10 September 2024) Dr Kalliopi Pediaditi Prud'Homme (Appointed: 10 September 2024) Prof Ian Mell Mr David Jonathan Saunders Rachel Dominy 

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## **Landscape Research Group Report of the Trustees Continued For the year ended 31 December 2024** 

## **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 

............................................................................. 05 September 2025 Mr Jens Haendeler (Treasurer) 

6 of 16 



## **Landscape Research Group Independent Examiners Report to the Trustees For the year ended 31 December 2024** 

I report to the trustees on my examination of the accounts of the charitable company for the year ended 31 December 2024. 

## **Responsibilities and basis of report** 

As the charity Trustees, who are also directors for the purposes of company law, are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). 

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act').  In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 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 Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 

3. the accounts do not comply with the requirements of section 396 of the 2006 Act 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; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). 

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 

05 September 2025 

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## **Landscape Research Group** 

## **Statement of Financial Activities (including Income and Expenditure Account) For the year ended 31 December 2024** 

|**Notes**<br>**Income and endowments from:**<br>Donations and legacies<br>2<br>Charitable activities<br>3<br>Investments<br>4<br>**Total**<br>**Expenditure on:**<br>Charitable activities<br>5/6<br>**Total**<br>**Net income/expenditure**<br>**Reconciliation of funds**<br>Total funds brought forward<br>**Total funds carried forward**|**Unrestricted**<br>**funds**<br>**£**<br>7,296<br>128,564<br>879<br>**136,739**<br>(118,854)<br>**(118,854)**<br>**17,885**<br>181,559<br>**199,444**|**2023**<br>**£**<br>7,636<br>122,544<br>325|
|---|---|---|
|||**130,505**|
|||(144,842)|
|||**(144,842)**|
|||**(14,337)**<br>195,896|
|||**181,559**|



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## **Landscape Research Group Statement of Financial Position As at 31 December 2024** 

|**Notes**<br>**Fixed assets**<br>Tangible assets<br>12<br>**Current assets**<br>13<br>Debtors<br>Cash at bank and in hand<br>**Creditors: amounts falling due within one year**<br>14<br>**Net current assets**<br>**Total assets less current liabilities**<br>**Net assets**<br>**The funds of the charity**<br>Unrestricted income funds<br>15<br>**Total funds**|**£**<br>**2024**<br>332<br>**332**<br>52,193<br>157,790<br>**209,983**<br>(10,871)<br>**199,112**<br>**199,444**<br>**199,444**<br>199,444<br>**199,444**|**£**<br>**2023**<br>282|
|---|---|---|
|||**282**|
|||44,258<br>152,875|
|||**197,133**|
|||(15,856)<br>**181,277**|
|||**181,559**|
|||**181,559**|
|||181,559|
|||**181,559**|



For the year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. 

- The members have not required the company to obtain an audit of its accounts for the year in question in accordance 

- with section 476, 

- The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting 

- records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime. 

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


Mr Jens Haendeler (Treasurer) Trustee 

05 September 2025 

9 of 16 



## **Landscape Research Group Notes to the Financial Statements For the year ended 31 December 2024** 

## **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 Companies Act 2006. 

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 charitable company 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. 

10 of 16 



## **Landscape Research Group Notes to the Financial Statements Continued For the year ended 31 December 2024** 

## **2. Income from donations and legacies** 

|**Unrestricted funds**<br>Subscriptions received<br>**ncome from charitable activities**<br>**Unrestricted funds**<br>_Production of landscape_<br>_research_<br>Event support<br>Royalties<br>Sale of publications<br>**nvestment income**<br>**Unrestricted funds**<br>Bank interest receivable<br>**osts of charitable activities by fund type**<br>**Unrestricted funds**<br>Production of landscape<br>research<br>Research and Information<br>Activity Networks<br>Research and policy<br>development<br>Support costs|**2024**<br>**£**<br>7,296<br>**7,296**<br>**2024**<br>**£**<br>446<br>128,025<br>93<br>**128,564**<br>**128,564**<br>**2024**<br>**£**<br>879<br>**879**<br>**2024**<br>**£**<br>49,450<br>8,045<br>15,620<br>45,739<br>**118,854**|**2023**<br>**£**<br>7,636|
|---|---|---|
|||**7,636**|
|||**2023**<br>**£**<br>2,276<br>120,268<br>-|
|||**122,544**|
|||**122,544**|
|||**2023**<br>**£**<br>325|
|||**325**|
|||**2023**<br>**£**<br>53,136<br>12,940<br>13,484<br>65,282|
|||**144,842**|



## **3. Income from charitable activities** 

## **4. Investment income** 

## **5. Costs of charitable activities by fund type** 

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## **Landscape Research Group Notes to the Financial Statements Continued For the year ended 31 December 2024** 

## **6. Costs of charitable activities by activity type** 

|**Support costs**<br>Production of landscape<br>research<br>Research and Information<br>Activity Networks<br>Research and policy<br>development|**2023**<br>**2024**<br>**Support**<br>**costs**<br>**Activities**<br>**undertaken**<br>**directly**<br>**£**<br>**£**<br>**£**<br>**£**<br>57,415<br>7,965<br>49,450<br>63,105<br>38,004<br>29,959<br>8,045<br>58,284<br>23,435<br>7,815<br>15,620<br>23,453<br>**73,115**<br>**45,739**<br>**118,854**<br>**144,842**|
|---|---|



## **7. Analysis of support costs** 

|**nalysis of support costs**||||||
|---|---|---|---|---|---|
||**Production of**|**Research and**|**Research and**|**2024**|**2023**|
||**landscape**|**Information**|**policy**|||
||**research**|**Activity**|**development**|||
|||**Networks**||||
||**£**|**£**|**£**|**£**|**£**|
|Director of Operations|3,981|3,955|3,831|11,767|19,239|
|Comms and|-|22,020|-|22,020|35,375|
|membership||||||
|Staffing and recruitment|887|887|887|2,661|3,552|
|Archiving|175|175|175|525|450|
|Office costs|898|898|898|2,694|1,896|
|Finance costs|351|351|351|1,053|1,161|
|Governance costs|1,673|1,673|1,673|5,019|3,609|
||**7,965**|**29,959**|**7,815**|**45,739**|**65,282**|



## **8. Net income/(expenditure) for the year** 

This is stated after charging/(crediting): 

|This is stated after charging/(crediting):|||
|---|---|---|
||**2024**|**2023**|
||**£**|**£**|
|Depreciation of owned fixed assets|449|282|
|Accountancy fees|1,560|1,560|
|Staff pension contributions|451|1,241|



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## **Landscape Research Group Notes to the Financial Statements Continued** 

## **For the year ended 31 December 2024** 

## **9. Staff costs and emoluments** 

Total staff costs for the year ended 31 December 2024 were: 

|Total staff costs for the year ended 31 December 2024 were:|||
|---|---|---|
||**2024**|**2023**|
||**£**|**£**|
|Salaries and wages|28,400|52,751|
|Pension costs|451|1,241|
||**28,851**|**53,992**|



No employee received a salary of more than £60,000 per annum in the period (2023: nil). 

The key management personnel of the charity comprise the Director of Operations and the Director of Communications and Membership.  The total amount paid to key management 

in the financial year ended 31 December 2024 including Employers National Insurance and Pension was £29,007 (2023: £52,751). 

|Administration|**2024**<br>2<br>**2**|**2023**<br>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 £2,118 (2023:£778). The expenses related to travel for 3 trustees over the year for attendance at board meetings, including the AGM in Poland, and LRG events. 

## **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 2024** 

|**12. Tangible fixed assets**|||
|---|---|---|
|||**Computer**|
|**Cost or valuation**||**equipment**|
|||**£**|
|At 01 January 2024||848|
|Additions||499|
|At 31 December 2024||**1,347**|
|**Depreciation**|||
|At 01 January 2024||566|
|Charge for year||449|
|At 31 December 2024||**1,015**|
|**Net book values**|||
|At 31 December 2024||**332**|
|At 31 December 2023||**282**|
|**13. Debtors**|||
||**2024**|**2023**|
||**£**|**£**|
|**Amounts due within one year:**|||
|Trade debtors|532|532|
|Prepayments and accrued income|51,661|43,726|
||**52,193**|**44,258**|
|**14. Creditors: amounts falling due within one year**|||
||**2024**|**2023**|
||**£**|**£**|
|Other creditors|(232)|-|
|Accruals and deferred income|11,103|15,856|
||**10,871**|**15,856**|



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## **Landscape Research Group Notes to the Financial Statements Continued For the year ended 31 December 2024** 

## **15. Movement in funds** 

## **Unrestricted Funds** 

||**Balance at**|**Incoming**|**Outgoing**|**Balance at**|
|---|---|---|---|---|
||**01/01/2024**|**resources**|**resources**|**31/12/2024**|
||**£**|**£**|**£**|**£**|
|_General_|||||
|General|181,559|136,739|(118,854)|199,444|
||**181,559**|**136,739**|**(118,854)**|**199,444**|
|**Unrestricted Funds - Previous year**|||||
||**Balance at**|**Incoming**|**Outgoing**|**Balance at**|
||**01/01/2023**|**resources**|**resources**|**31/12/2023**|
||**£**|**£**|**£**|**£**|
|_General_|||||
|General|195,896|130,505|(144,842)|181,559|
||**195,896**|**130,505**|**(144,842)**|**181,559**|



## **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. 

## **16. Analysis of net assets between funds** 

|**Unrestricted funds**<br>_General_<br>General|**Tangible**<br>**fixed assets**<br>**Net current**<br>**assets /**<br>**(liabilities)**<br>**Net Assets**<br>**£**<br>**£**<br>**£**<br>332<br>199,112<br>199,444|
|---|---|
||**332**<br>**199,112**<br>**199,444**|



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## **Landscape Research Group Notes to the Financial Statements Continued For the year ended 31 December 2024** 

|**Previous year**||||
|---|---|---|---|
||**Tangible**|**Net current**|**Net Assets**|
||**fixed assets**|**assets /**||
|||**(liabilities)**||
||**£**|**£**|**£**|
|**Unrestricted funds**||||
|_General_||||
|General|282|181,277|181,559|
||**282**|**181,277**|**181,559**|



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