Charity registration number 1055952
Company registration number 3206850 (England and Wales)
THE C.S. LEWIS FOUNDATION (UK)
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

THE C.S. LEWIS FOUNDATION (UK)
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
K C Gilnett
Mr T Mattson
Mr S Elmore
Mr C Duriez
Mr J Kirkpatrick
(Appointed 11 December 2023}
(Appointed 11 December 20231
Secretary
K C Gilnett
Charity number
1055952
Company number
3206850
Registered offlce
The Kilns
Lewis Close
Headington
Oxfordshire
OX3 8JD
Independent examiner
Critchleys Audit LLP
Beaver House
23-38 Hylhe Bridge Street
Oxford
OX12EP
Solicitors
Penningtons Manches LLP
9400 Garsinglon Road
Oxford Business Park
Oxford
OX4 2HN

THE C.S. LEWIS FOUNDATION (UK)
CONTENTS
Page
Trustees, report
Independent examiner's report
Statement of financial activities
Balance sheet
Notes lo the financial statements
6-11

THE C.S. LEWIS FOUNDATION (UK)
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2023
The trLtstees present their annual report and financial statements for the year ended 31 December 2023.
The financial statements have been prepared in accordance with the a¢¢ounling policies set out in note 1 to the
financial statement5 and comply with the charity's governing document, the Companies Acl 2006 and
"Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing
their accounts in accordance with the Financial Reporting Standard appliGable in the UK and Republic of Ireland
IFRS 7021" leffective 1 January 20191.
Objectives and activities
The principal activity of the Foundation is the advancèment of the renewal of Christian thought and creative
expression throughout the world of learning and the culture at large. The Foundation has a particular interest in
the promotion of the study of and research into the life of C. S. Lewis, and the publication and dissemination of
the useful results of such study and research, and the advancemenl of the Christian faith.
The trustees confirm that they have complied with the duty in the Charities Acl 2011 to have due regard to the
Charity Commission's general guidance on Public Benefit. They are satisfied that the charity's activities are
available lo all members of Ihe public and that all its aclivities are demonstrably for the benefit of those members
of the public who seek to avail themselves of ils services.
Achievements and performance
The activities of The C. S. Lewis Foundation (UK), (the Foundation) for the year ended 31 December 2023
primarily consisted of these activities..
11 providing a residence at "The Kilns" for visiting scholars studying in Oxford..
21 maintaining the historic nature and condition of the home.,
3) offering tours to visitors from around the world-,
4) offering virtual tours of the home through zoom.,
51 fundraising for the operations and maintenance., and
6) maintaining relationships with the community, including the neighborhood, parish, city, and universities.
With the lessening impact of the Covid-19 pandemic, operations this year were mostly back to pre-pandemic
levels. Our long term scholar program continues to be successful, as usual. with all rooms filled in the home
throughout the year with scholars studying in Oxford.
Financial review
All income and expenditure was directly related to fulfilling the Foundation's purposes. The C. S. Lewis
Foundation (USA) regularly provides grants lo the Foundation in support of the Foundation's ICSLF UK'S)
operating expenses, including the fees for legal & professional advice incurred during the period.
The Trustees have considered the sustainability of the charity and believe that a minimum reserve of £10,000
should be retained. The company currently has unrestricted reserves of £5,527. In addition, C.S. Lewis
Foundation (US) remains fully committed lo ensuring the company has sufficient operating capital to meet all
obligations.

THE C.S. LEWIS FOUNDATION (UK)
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Structure, governance and management
The C. S. Lewis Foundation (UK) is a company limited by guarantee and registered as a charity under the
Charities Act. The charitable company is governed by its Memorandum and Articles ofAssocialion. The C. S.
Lewis Foundation {UKI was incorporated ai a company on 3 June 1996 (registered company number 3206850)
and registered by the Charity Commission on 7 June 1996 (charity number 10559521.
The charity is managed by the Trustees who meet as and when required but at least once a year. The Trustees
do not receive remuneration or expenses.
New trustees are appointed either to fill a casual vacancy or by way of addition lo the Board. Particular emphasis
is placed upon the appointment of Iruslees with knowledge and experience relevant to the charity's activities.
en new Iruslees are appointed they are given an introduction to the work of the charity and provided wilh the
information they need lo fulfil their roles. which includes Information about the role of the trustees and their
responsibilities under the Charities and Companies Acts.
The Irusteesldirectors set out below held office during the whole of the year except where otheTwise stated. The
Company has no share capital and the directors have no interests in it.
The Irustees, who are also the directors for the purpose of company law, and who served during the year and up
to the date of signature of the financial slatemenls were-.
Dr J S Matlson
(Deceased 9 January 20241
K C Gilnett
Mr T Mattson
Mr S Elmore
Mr C Duriez
Mr J Kirkpatrick
(Appointed 110ecember 2023)
(Appointed 11 December 20231
The Trustees have identified and considered the major risks to which the charity is exposed and have
established systems and procedures to manage those risks. The principal risk associated with the charity's
operation remains the availability of operational grants.
Further detalls
Further details of the C. S. Lewis Foundation (both USA and UK) can be found by contacting the charity's
registered office or by visiting the web site ww.cslewis.org.
The Irustees, report was approved by the Board of Trustees.
Mr S Elmore
Trustee
Dated.
22

THE C.S. LEWIS FOUNDATION (UK)
CRITCHLEYS
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE C.S. LEWIS FOUNDATION (UK)
I report to the trustees on my examination of the financial statements of The C.S. Lewis Foundalion (UK) (the
charity) for the year ended 31 December 2023.
Responsibilities and basis of report
As the trustees of the charity land also its directors for the purposes of company lawl you are responsible for the
preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006
Act)
Having satisfied myself that the financial statements of the charity 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 the charity's
financial statements carried out under section 145 of the Charities Act 2Q11 (the 2011 Act). In carrying out my
examination I have followed all the applicable Directions given by the Charity Commission under section 14515llb)
of the 2011 Act.
Independent examiner's 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..
a¢¢ounting records were not kept in respect of the charity as required by seclion 386 of the 2006 Act.. or
the financial statements do not accord with those records., or
the financial statements do not comply with the accounting 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
the financial statements 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 IFRS 1021.
I have no conGerns 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 financial statements to be reached.
Gary Pready FCA
Critchleys Audit LLP
Beaver House
23-38 Hylhe Bridge Street
Oxford
OX12EP
Dated..
26.06.2024

THE C.S. LEWIS FOUNDATION (UK)
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2023
Unrestricted Endowment
funds
funds
2023
2023
Total Unrestricted Endowment
funds
funds
2022
2022
Total
2023
2022
Notes
Income from:
Donations and legacies
Charitable activities
45,732
9,735
45,732
9,735
48,818
12,300
48,818
12.300
Total income
55,467
55,467
61,118
61,118
Expenditure on:
Raising funds
Charitable activities
10.500
10,500
63,283
10,500
10,500
44,745
63,283
44,745
Total expenditure
63,283
10,500
73,783
44,745
10.500
55,245
Net Incomel(expendlture) and
movement in funds
{7,816)
110,500)
{18,3161
16,373
{10,5001
5,873
Recon¢iliation of funds".
Fund balances a11 January
2023
13,343
538,500
551,843
{3,030)
549,000
545,970
Fund balances at 31
December 2023
5,b27
528,000
533,527
13,343
538.500
551,843
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure
derive from continuing activities.
The notes on pages 8 to 11 form part ofthese financial statements.

THE C.S. LEWIS FOUNDATION (UK)
BALANCE SHEET
AS A T 31 DECEMBER 2023
2023
2022
Notes
Fixed assets
Tangible assets
528,272
538.866
Current assets
Debtors
Cash at bank and in hand
10
1,772
5,733
16,471
7,505
16,471
Creditors: amounts falling due within
one year
11
12,250)
13,494)
Net current assets
5,255
12,977
Total assets less current liabilities
533,527
551.843
Net assets excluding pension liability
533,527
551,843
The funds of the charity
Endowment funds
Unrestricted funds
12
528,000
5,527
538,500
13,343
533.527
551.843
The notes on pages 6 to 11 form part of these financial statements.
The company 15 entitled to the exemption from the audil requirement contained in section 477 of the Companies Act
2006, for the year ended 31 December 2023.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Acl 2006
with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statemenls for the year in question in
accordan¢e with section 476.
These financial statements have been preoared in accordance with the provisions applicable to companies subject
to the small companies regime.
The financial statements were approved by the trustees on
Mr S Elmore
Trustee
Company registration number 3206850 (England and Wales)

THE C.S. LEWIS FOUNDATION (UK)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Accounting policies
Charity information
The C.S. Lewis Foundation (UK) is a private company limited by guarantee incorporated in England and
Wales. The registered office is The Kilns, Lewis Close, Headington, Oxfordshire, OX3 8JD.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's governing document, the
Companies Act 2006. FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of
Ireland I'FRS 102,1 and the Charities SORP "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 IFRS 1021" (effective 1 January 20191. The
charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of
Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting
policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity
has adequate resources lo continue in operalion31 existence for the foreseeable future. Thus the trustees
continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable
objectives.
Restricted funds are subjecl to specific conditions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the
charity.
1.4 Income
Donations and grants that do not impose future performance-related or other specific conditions are
recognised on the date on which the charity has entitlement of the resource, the amount can be reliably
measured and the economic benefit to the Charity of the donation or grant is probable. Donations and grant5
subject to performance-relaled conditions are recognised as and when those conditions are met.
Legacies are recognised following grant of probate and once the charity has received sufficient information
from the executor(sl of the deceased's estate to be satisfied that the gift can be reliably measured and that the
economic benefit to the charity is probable.
Donations. grants, and legacies accruing for the general purposes of the charity are credited to unrestricted
funds. Donations, grants, and legacies which are subject lo conditions as to their use imposes by the donor
are Gredited to restricted funds

THE C.S. LEWIS FOUNDATION (UK)
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED>
FOR THE YEAR ENDED 31 DECEMBER 2023
Accounting policies
Iconttnued)
1.5 Expenditure
Expenditure is accounted for on an accruals basis and gross of any related income. Costs that specifically
relate to costs of generating funds and governance costs are charged to those expense categories. All other
costs form part of the costs of the charitable activity. Governance costs include those costs, such as statutory
audil and legal and professional fees, associated with constitutional and statutory requirements.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assels less their residual values over their
useful live5 on the following bases..
Freehold land and buildings
Fixtures and fittings
Motor vehicles
Office equipment
50 years on a straight line basis
25°/0 reducing balance
250/0 reducing balance
25010 reducing balance
1.7 Cash and cash equivalents
Cash and cash equivalents include cash in hand. deposits held al call with banks, other short-lerm liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
Critical accounting estimates and judgements
In the application of the charity's accounting policies, the trustees are required to make judgements, estimates
and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other
sources. The estimates and associated assumptions are based an historical experience and other factors that
are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in Ihe period in which the estimate is revised where the revision affects only that
period, or in the period of the revision and future periods where the revision affects both current and futLtre
periods.
The useful life of assets to calculate depreciation is the main judgement in the financial slalements.
Expenditure on raising funds
Endowment Endowment
funds
funds
2023
2022
Fundraising and publicity
Depreciation and Impairment
10,500
10,500

THE C.S. LEWIS FOUNDATION (UK)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Charitable activities
Charitsble
Charitable
expenditure expenditure
2023
2022
Tour guide
Merchandise
9,655
1,290
8,440
1,033
10,945
9,473
Share of support costs (see note 51
Share of governance costs (see note 5}
49,588
2,750
32,772
2,500
63,283
44,745
Analysis by fund
Unrestricted funds
63,283
44.745
Support costs
Support Governance
costs
costs
2023Support costs Governance
costs
2022
Depreciation
Gardener
Rates
Insurance
Utilities
Olher support costs
Hired services
Repairs and
maintenance
Interest
91
6,931
3,540
3,329
10,874
17,705
3,896
91
6,931
3,540
3,329
10,874
17,705
3,896
123
4,374
3,380
3,441
9.886
5,618
3,046
123
4,374
3,380
3,441
9,886
5,618
3,046
3,222
3,222
1,263
1,641
1,263
1,641
Independent Examination
Fees,
2,750
2,750
2,500
2,500
49.588
2,750
52,338
32.772
2,500
35,272
Analysed between
Charitable activities
49,588
2,750
52,338
32.772
2,500
35,272

THE C.S. LEWIS FOUNDATION (UK)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Net movement in funds
2023
2022
The nel movement in funds is stated after chargingl(crediting}.'
Fees payable for the independent examination of the charily's financial
statements
Depreciation of owned tangible fixed assets
2,750
10.591
2,500
10,623
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the
charity during the year.
Taxation
The charity is exempt from taxation on its activities because all ils income is applied for charitable purposes.
Tangible fixed assets
Freehold land Fixturgs and
and buildin95
fittings
Motor
vehicles
Offlce
equipment
Total
Cost
At 1 January 2023
675,000
4,587
3,300
3,152
686,039
At 31 December 2023
675.000
4.587
3,300
3.152
686,039
Depreciation and impaimient
At 1 January 2023
Depreciation charged in the year
136,500
10,500
4,397
48
3,160
35
3,119
147,176
10,591
At 31 December 2023
147,000
4,445
3,195
3.127
157,767
Carrying amotsnt
At 31 December 2023
528,000
142
105
25
528,272
Al 31 December 2022
538,500
193
139
34
538,866
Land and buildings includes land valued at £150,000 which is not depreciated.
10 Debtors
2023
2022
Amounts falling due within one year..
Prepayments and accrued income
1,772

THE C.S. LEWIS FOUNDATION (UK)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
11 Creditors: amounts falling due within one year
2023
2022
Accruals and deferred income
2,250
3,494
12 Endowment funds
Endowment funds represent assets which MLJSI be held permanently by the charity. Income arising on the
endowment funds can be used in accordance with the objects of the charity and is included as unrestricted
income. Any capital gains or losses arising on the assets form part of the fund.
At 1 January
2023
Resources
expended
At31
December
2023
Permanent endowments
The Kilns
538,500
110,500)
528,000
Previous year:
At 1 January
2022
Resources
expended
At31
December
2022
Permanent endowments
The Kilns
549,000
(10,5001
538,500
In 2010 the property The Kilns was transferred to The C. S. Lewis Foundation (UK) by The Kilns (Oxford) Ltd.
in Oxford. This property forms the basis of the endowment fund.
13 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are
not subject lo specific conditions by donors and grantors as to how they may be used. These include
designated funds which have been spt aside out of unrestricted funds by the trustees for specific purposes.
At 1 January
2023
Incoming
resources
Resources
expended
At31
December
2023
General funds
13,343
55,467
(63,283)
5,527

THE C.S. LEWIS FOUNDATION (UK)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
13 Unrestricted funds
(Continued)
Previous year:
At 1 January
2022
Incoming
resources
Resources
expended
At31
December
2022
General funds
13,030)
61,118
144,745)
13,343
14 Analysis of net assets belween funds
Unrestricted Endovmient
funds
funds
2023
2023
Total
2023
At 31 December 2023:
Tangible assets
Current asselsllliabilitiesl
272
5,255
528,000
528.272
5.255
5,527
528,000
533,527
Unrestricted Endowment
funds
funds
2022
2022
Total
2022
At 31 December 2022:
Tangible assets
Current assetsllliabilities)
366
12,977
538,500
538,866
12,977
13,343
538,500
551.843
15 Related party transactions
The C. S. Lewis Foundation {UK) have made no related paty transactions in the year (2022.. none).
16 Ultimate Controlling Party
The C. S. Lewis Foundation {UK) is ultimately controlled by The C. S. Lewis Foundation (USA), which has the
power to appoint the Trustees ofThe C. S. Lewis Foundation (UKI.
During the year grant payments amounting to NIL (2022-. £13,000) were received from The C. S. Lewis
Foundation (USA). The balance outstanding as al 31 December 2023 was NIL 12022.. £0) and is included
within debtors on the balance sheet.