Company number: 01852824 (England & Wales)
Landscape Research Centre Limited (A company limited by guarantee and not having a share capital and registered as a charity)
ACCOUNTS
Year ended 31 December 2024
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Landscape Research Centre Limited (A company limited by guarantee and not having a share capital and registered as a charity)
Report of the Trustees for the year ended 31 December 2024
The trustees present their report together with the financial statements of the charity for the year ended 31 December 2024.
Reference and Administrative Information
Full name of the charity: Landscape Research Centre Limited Company registration number: 01852824 (England & Wales) Registered charity number: 326710 Registered office of the charity: The Old Bridge Barn Yedingham Malton North Yorkshire YO17 8SL
Trustees
The trustees of the charity and those in office during the year were as follows: -
S Boyle - Chair Professor R Morris OBE M Corbishley D Wakeley Professor P Dixon Ms F Elliott N J Szkiler C Musson MBE S C Woodward Ms G Falkingham R Bewley Ms Paula Ware
Directors
The directors of the company in office during the year were as follows: -
Professor D Powlesland Miss C Haughton Advisors : Independent examiner : J Pygas A.C.C.A. Townsend Harrison Limited Chartered Certified Accountants 13 Yorkersgate Malton North Yorkshire YO17 7AA Bankers : Barclays Bank Plc Ryedale Group of Branches 23 Yorkersgate Malton YO17 7GR
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Landscape Research Centre Limited (A company limited by guarantee and not having a share capital and registered as a charity)
Trustees’ Report - Continued
Structure, Governance and Management
Governing document
The Landscape Research Centre Limited is a company limited by guarantee and not having a share capital governed by its Memorandum and Articles of Association dated 27 June 1984. It is registered as a charity with the Charity Commission.
Appointment of trustees and directors
As set out in the Articles of Association the trustees are recruited on the basis of their knowledge of and interest in the objectives of the Landscape Research Centre Limited together with an ability to contribute towards the furtherance of those objectives. The appointment procedures are clearly set out in the Company's Articles of Association and in the Memorandum of Association governing the appointment and reappointment of trustees, all of which are carefully followed and adhered to.
Trustee induction and training
New trustees are briefed on their legal obligations under charity and company law and the content of the Memorandum and Articles of Association and familiarised with past and current research and other work of the charity.
Organisation
The board of trustees, which can have up to 20 members, administers the charity. The board meets annually at the AGM. A director and treasurer are appointed by the trustees to manage the day to day operations of the charity. To facilitate effective operations, the director and treasurer have delegated authority, within terms approved by the trustees, for operational matters including finance, employment, research and dissemination related activity.
Related parties
Although the two directors receive no remuneration from the charity, they invoice the charity for their work and services from their separate businesses.
Risk management
The charity operates with a fully defined health and safety policy. This is reviewed on a project by project basis to ensure that any new risks are identified, and measures taken to either avoid the risk altogether or minimise any potential impact on the charity should those risk materialise. Financial risk is assessed through monthly accounting meetings, through the maintenance of tight budgetary controls and continuous review of the reserves policy and its annual review by the trustees.
Public Benefit Statement
The Trustees have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission. This report illustrates how the charity delivers public benefit.
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Landscape Research Centre Limited
(A company limited by guarantee and not having a share capital and registered as a charity)
Trustees’ Report – Continued
Objectives and Activities
The objectives of the charity are:
-
Education through research into the evolution of British rural landscape from the
-
Palaeolithic period to the present day
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The provision of education and training in landscape research methodology
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The dissemination of the useful results of landscape research.
Activities
Activity during the year was relatively low level but included a second season of excavation at Hovingham focussed upon the Roman bathhouse and the excavation of a Roman gypsum burial, in a stone sarcophagus. The sarcophagus was discovered in a narrow trial trench, designed to test a roughly circular structure suggested by a series of anomalies which were considered to potentially be a mausoleum; no evidence of the suggested structure could be identified but the top of the coffin was exposed at a depth of c.8m. Following the issue of a burial license the burial was excavated and is now the subject of comprehensive ongoing research. The bathhouse identified at the very end of the 2023 season, was reopened with a trench designed to expose much of the structure recorded in a plan of 1745; although the plan appears to have been largely correct in terms of the overall extent, more than half of the structure had been completely removed during two phases of removal during the Georgian and Victorian periods. By the end of the three-week season, it was clear that further work would be required to secure a detailed picture of what remains and what was not included in the 1745 plan.
During the year work towards the publication of the Cook’s quarry excavations between 1977 and 2020 was begun once the landowners had confirmed support for the publication programme. This work is progressing well and will be completed during 2025.
A lot of time was devoted towards the application to Historic England for funds to edit and complete the full report on the excavations of the Prehistoric/Roman shrine complex and Anglo-Saxon settlement at West Heslerton; this had been submitted in draft form in 2012. We are awaiting a final decision on the level of support that might be provided to take this work into the public domain and deposit the archives for public access.
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Landscape Research Centre Limited (A company limited by guarantee and not having a share capital and registered as a charity)
Trustees’ Report – Continued
Financial Review
The income and expenditure account show an overall deficit in the year of £10,466 (2023: Surplus of £589).
The charitable company has in the year recorded a deficit in restricted funding activity of £990. The restricted funds balance at 31 December 2024 now stands at £22,213 (31 December 2023: £23,204).
At 31 December 2024 the charity’s net assets stand at £70,055 including tangible assets of £899. Free reserves at 31 December 2024 amount to £46,943 (31 December 2023: £55,878). Free reserves are those unrestricted funds that are not tied up in tangible assets, nor held in designated funds.
Principal Funding Sources
The principal funding source for the charity is currently by way of small survey projects performed by the charity.
Investment Policy
Funds that are in excess of immediate requirements are held on interest earning deposit, accessible without notice.
Reserves Policy
The trustees consider that (unrestricted) cash reserves are required for the following reasons: -
-
provision of its objectives.
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To cover unavoidable cost overruns on activities planned to be funded from restricted reserves.
Cash reserves sufficient for the immediate future are already held and the trustees will endeavour to maintain them at an appropriate level.
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Landscape Research Centre Limited (A company limited by guarantee and not having a share capital and registered as a charity)
Trustees’ Report – Continued
Responsibilities of the Trustees and Examiner
Company law requires the trustees to prepare the financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources for that year. In preparing those accounts the trustees are required to:-
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select suitable accounting policies and then apply them consistently;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue its activities.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006 and the Charities Act 2011. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Members of the Management Committee
Members of the management committee, who are the directors, and the trustees, who served during the year and up to the date of this report are set out on page 1.
ON BEHALF OF THE TRUSTEES
………………………………………….. Trustee: S Boyle
Dated: 12 May 2025
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Landscape Research Centre Limited (A company limited by guarantee and not having a share capital and registered as a charity)
INDEPENDENT EXAMINER’S REPORT TO THE
TRUSTEES OF Landscape Research Centre Limited (A company limited by guarantee and not having a share capital and registered as a charity)
I report on the accounts for the year ended 31 December 2024 set out on pages 7 to 16.
Respective responsibilities of trustees and examiner
The charity’s trustees and directors are responsible for the preparation of the accounts. The charity’s trustees and directors consider that an audit is not required for this year under section 144 of the Charities Act 2011(“the Charities Act”) and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
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examine the accounts under section 145 of the Charities Act,
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to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the Charities Act, and
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to state whether particular matters have come to my attention.
Basis of independent examiners’ report
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees and directors concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view, and the report is limited to those matters set out in the statement below.
Independent examiners’ statement
In connection with my examination, no matter has come to my attention:
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which gives me reasonable cause to believe that in, any material respect, the requirements:
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to keep accounting records in accordance with section 386 of the Companies Act 2006: and
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to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities, have not been met; or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
J Pygas A.C.C.A.
Townsend Harrison Limited Chartered Certified Accountants
13 Yorkersgate
12/05/2025
Malton YO17 7AA
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Landscape Research Centre Limited
(A company limited by guarantee and not having a share capital and registered as a charity)
STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME & EXPENDITURE ACCOUNT) for the year ended 31 December 2024
Income from: Donations and legacies Charitable activities Other trading activities: Excavation and survey income Sundry income Investments Total income Expenditure on: Raising funds Charitable activities Other Total expenditure Net income for the year Transfer between funds Total funds brought forward at beginning of year Total funds carried forward at end of year |
2024 2024 2024 2023 Unrestricted Restricted Total Total funds funds ----------------------------------------------------------------------- Notes £ £ £ £ 2 149 - 149 223 3 5,488 - 5,488 202 24,289 - 24,289 24,831 379 - 379 - 1,117 - 1,117 654 ---------- ---------- ---------- ---------- 31,421 - 31,421 25,910 ====== ====== ====== ====== 37,268 - 37,268 18,606 - 990 990 3,795 3,630 - 3,630 2,920 ---------- ---------- ---------- ---------- 4 40,897 990 41,887 25,321 ====== ====== ====== ====== (9,476) (990) (10,466) 589 - - - - 57,318 23,204 80,522 79,933 ---------- ---------- ---------- ---------- 47,842 22,213 70,055 80,522 ====== ====== ====== ====== |
|---|---|
All income and expenditure derive from continuing activities.
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Landscape Research Centre Limited
(A company limited by guarantee and not having a share capital and registered as a charity)
BALANCE SHEET
As at 31 December 2024
| FIXED ASSETS Tangible assets CURRENT ASSETS Debtors Cash at bank and in hand CREDITORS:Amounts falling due within one year NET CURRENT ASSETS TOTAL NET ASSETS FUNDS OF THE CHARITY UNRESTRICTED FUNDS General funds RESTRICTED FUNDS TOTAL FUNDS |
2023 £ £ £ Notes 8 899 1,440 ---------- 9 - - 70,590 80,401 ---------- ---------- 70,590 80,401 10 1,434 1,320 ---------- ---------- 69,156 79,081 ---------- ---------- 11 70,055 80,522 ====== ====== 47,842 57,318 22,213 23,204 ---------- ---------- 12 70,055 80,522 ====== ====== |
2023 |
|---|---|---|
The trustees and directors confirm that for the year ended 31 December 2024:
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the company is entitled to exemption from audit under Section 477 of the Companies Act 2006; and
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members have not required the company to obtain an audit of its accounts for the year in question in accordance with Section 476 of the Companies Act 2006.
The trustees and directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The notes on pages 9 to 15 form an integral part of these accounts.
These accounts, which have been prepared in accordance with the provisions in the Companies Act 2006 relating to small companies, were approved by the trustees and directors on 12 May 2025 and signed on their behalf by:
………………………………………….. DIRECTOR: Miss C Haughton
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Landscape Research Centre Limited
(A company limited by guarantee and not having
a share capital and registered as a charity)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 December 2024
1. ACCOUNTING POLICIES
Basis of preparation
The accounts (financial statements) have been prepared under the historic cost convention, with items recognised at cost or transaction value, unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with:
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a) The Charities Act 2011
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b) The Companies Act 2006
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c) The Financial Reporting Standard applicable in the UK and the Republic of Ireland: (FRS102)
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d) Accounting and Reporting by Charities: Statement of Recommended Practice (Charities SORP FRS102) (effective January 2015)
Cashflow exemption
Exemption has been taken from preparing a cashflow statement on the grounds that the charitable company qualifies as a small charity.
Public Benefit
The charity meets the definition of a public benefit entity as defined by FRS102.
Going concern basis
charity’s ability to continue as a going concern.
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Landscape Research Centre Limited
(A company limited by guarantee and not having a share capital and registered as a charity)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 December 2024
- ACCOUNTING POLICIES - continued
Incoming resources
Voluntary income including donations, gifts and legacies and grants that provide core funding or are of general nature are recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability. Such income is only deferred when:
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The donor specifies that the grant or donation must only be used in future accounting periods; or
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The donor has imposed conditions, which must be met before the charity has unconditional entitlement.
Income from commercial activities is recognised as earned (as the related goods and services are provided).
Investment income is recognised on a receivable basis.
Income from charitable activities includes income received under contract or where entitlement to grant funding is subject to specific performance conditions is recognised as earned (as the related goods or services are provided). Grant income included in this category provides funding to support performance activities and is recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.
Resources expended
Expenditure is recognised on the accruals basis.
The charity is not registered for VAT, thus all costs are shown inclusive of VAT charged.
resources.
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Costs generating funds are those costs incurred in attracting voluntary income, and those incurred in trading activities that raise funds.
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Charitable activities include expenditure associated with archaeological work and include both the direct costs and support costs relating to these activities.
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Governance costs include those incurred in the governance of the charity and its assets and are primarily associated with constitutional and statutory requirements.
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Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:
Surveying equipment Computers |
Rate 50% 50% |
Method Straight line Straight line |
|---|---|---|
Funds structure
The charitable company has a number of restricted income funds to account for situations where a donor requires that a grant or donation must be spent on a particular purpose or where funds have been raised for a specific purpose.
All other funds are unrestricted income funds. The funds held in each of these categories are disclosed in note 12.
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Landscape Research Centre Limited (A company limited by guarantee and not having a share capital and registered as a charity)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 December 2024
2. DONATIONS AND LEGACIES
3. 4. 5. |
2024 2024 2024 2023 Unrestricted Restricted Total Total Sundry donations 149 - 149 223 ---------- ---------- ---------- ---------- 149 - 149 223 ====== ====== ====== ====== INCOMING RESOURCES FROM ACTIVITIES TO FURTHER THE CHARITY’S OBJECTS 2024 2024 2024 2023 Unrestricted Restricted Total Total Gants received to progress activities 5,488 - 5,488 202 ---------- -------- -------- -------- 5,488 - 5,488 202 ====== ===== ===== ===== TOTAL RESOURCES EXPENDED Charitable Other 2024 2023 Raising funds activities Expenses Total Total Costs directly allocated to activities Project costs 31,281 990 - 32,271 17,413 Accountancy - - 1,548 1,548 1,380 Support costs allocated to activities Administration costs 4,502 - 2,082 6,584 4,785 Depreciation 1,485 - - 1,485 1,744 ---------- -------- ---------- ---------- ---------- 37,268 990 3,630 41,887 25,321 ====== ===== ====== ====== ====== NET INCOMING RESOURCES FOR THE YEAR This is stated after charging: - Depreciation 1,485 1,744 ====== ====== Directors’ emoluments Nil Nil ====== ====== Independent examiner’s fees including preparation of accounts 1,548 1,380 ====== ====== |
|---|---|
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Landscape Research Centre Limited
(A company limited by guarantee and not having
a share capital and registered as a charity)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 December 2024
6. STAFF COSTS AND NUMBERS
| STAFF COSTS AND NUMBERS | ||
|---|---|---|
| Staff costs were as follows: - Salaries and wages Social security costs --- == |
2024 - - ------- --- - ==== == |
2023 |
| - - ------- - ==== |
No employee received emoluments of more than £50,000. The only employees during the year were the 2 directors (2023: 2 directors) who received no salaries from the charitable company.
7. TAXATION
The charitable company is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable activities.
8. TANGIBLE FIXED ASSETS
| TANGIBLE FIXED ASSETS | |
|---|---|
| Plant and | |
| machinery | |
| etc. | |
| -------------- | |
| £ | |
| COST | |
| At 1 January 2024 | 102,764 |
| Additions | 944 |
| Disposal | - |
| ---------- | |
| At 31 December 2024 | 103,709 |
| ---------- | |
| DEPRECIATION | |
| At 1 January 2024 | 101,324 |
| Eliminated on disposal | - |
| Charge for year | 1,486 |
| ---------- | |
| At 31 December 2024 | 102,810 |
| ---------- | |
| NET BOOK VALUE | |
| At 31 December 2024 | 899 |
| ====== | |
| At 31 December 2023 | 1,440 |
| ====== |
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Landscape Research Centre Limited (A company limited by guarantee and not having a share capital and registered as a charity)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 December 2024
| 9. 10. |
DEBTORS:Amounts falling due within one year 2024 2023 £ £ Trade debtors - - Other debtors - - ---------- ---------- - - ====== ====== CREDITORS:Amounts falling due within one year 2024 2023 £ £ Trade creditors - - Other creditors 1,434 1,320 ---------- ---------- 1,434 1,320 ====== ====== |
|---|---|
11. ANALYSIS OF NET ASSETS BETWEEN FUNDS
| General | Designated | Restricted | Total | |
|---|---|---|---|---|
| funds | funds | funds | funds | |
| Tangible fixed assets | 899 | - | - | 899 |
| Current assets | 48,377 | - | 22,213 | 70,590 |
| Current liabilities | (1,434) | - | - | (1,434) |
| ---------- | ---------- | ---------- | ---------- | |
| Net assets at 31 Dec 2024 | 47,842 | - | 22,213 | 70,055 |
| ====== | ====== | ====== | ====== |
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Landscape Research Centre Limited
(A company limited by guarantee and not having a share capital and registered as a charity)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 December 2024
12. MOVEMENTS IN FUNDS
| At 1 January 2024 Restricted funds Research projects 2,510 Boltby Scar project 2,623 Roulston Scar project 2,924 Albanwise Solar project 15,146 ---------- Total restricted funds 23,203 ---------- Unrestricted funds General funds 57,318 ---------- Total unrestricted fund 57,318 ---------- Total funds 80,522 ====== |
Incoming resources - - - - ---------- - ---------- 31,421 ---------- 31,421 ---------- 31,421 ====== |
Outgoing resources 990 - - - ---------- 990 ---------- 40,897 ---------- 40,897 ---------- 41,887 ====== |
Transfer At 31 December to/From 2024 - 1,520 - 2,623 - 2,924 - 15,146 ---------- ---------- - 22,213 ---------- ---------- - 47,842 ---------- ---------- - 47,842 ---------- --------- - 70,055 ====== ====== |
|
|---|---|---|---|---|
Purpose of restricted funds
Research projects
This relates to grants from English Heritage which will be paid periodically to the charity. The grant stipulates that the charity must keep to the programme of the project design and must satisfactorily complete each stage before the next element of the grant is paid to the charity.
Boltby Scar project
This project is funded through a grant from the
York Moors National Park for the purpose of undertaking an excavation of the Hill Fort at Boltby Scar near Sutton Bank and to provide a report on the findings from the excavation.
Roulston Scar project
This project is funded by the North York Moors National Park for
Albanwise Solar project
This project relates to geophysical survey covering 70Ha, gathering processing and integrating the results and then reviewing and interpreting these with airborne and drone-based crop-mark survey data and lidar. This should generate around £200 per hectare, and the total income to the Trust is likely around £43,000. Some of the income will be used to build a new trolley, and some computer equipment is due to be replaced. Neo Environmental Ltd (acting on behalf of Albanwise).
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Landscape Research Centre Limited
(A company limited by guarantee and not having
a share capital and registered as a charity)
NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2024
13. TRANSACTIONS WITH DIRECTORS, TRUSTEES AND RELATED PARTIES
The following amounts were paid to the directors of the charity for specialist work performed by them during the year: -
D Powlesland £6,925 (2023: £4,800) C Haughton £14,633 (2023: £12,030)
The above transactions were made on normal commercial terms.
D Powlesland was reimbursed with Nil (2023: Nil) for travel and subsistence business expense claims.
No expenses were made or reimbursed to the charitable company’s trustees (2023: None).
No trustee or other person related to the charitable company had any interest in any contract or transaction entered into by the charitable company other than those noted above (2023: None).
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Landscape Research Centre Limited (A company limited by guarantee and not having a share capital and registered as a charity)
INCOME AND EXPENDITURE ACCOUNT
For the year ended 31 December 2024
| 2023 | |||
|---|---|---|---|
| £ | £ | £ | |
| Income | 29,777 | 25,033 | |
| ---------- | |||
| Other income | |||
| Sundry receipts | 149 | 223 | |
| Bank interest | 1,117 | 654 | |
| Insurance claim | 379 | - | |
| ---------- | ---------- | ||
| 1,645 | 877 | ||
| ---------- | ---------- | ||
| TOTAL INCOME | 31,421 | 25,910 | |
| ---------- | ---------- | ||
| less:Expenses | |||
| Survey and excavation fees | 32,271 | 17,413 | |
| Accountancy | 1,548 | 1,380 | |
| Administrative charges | 6,583 | 4,785 | |
| Depreciation | 1,486 | 1,744 | |
| ---------- | ---------- | ||
| 41,887 | 25,321 | ||
| ---------- | ---------- | ||
| NET (DEFICIT) / SURPLUS FOR THE YEAR | (10,466) | 589 | |
| ====== | ====== |