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2022-09-30-accounts

Charity Registration No. 1100956

THE OXFORD SYMPOSIUM ON FOOD AND COOKERY ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER

2022

THE OXFORD SYMPOSIUM ON FOOD AND

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

Ms C Kaufman Ms G Ineceli Ms E Luard Ms U Heinzelmann Ms C Steel Professor M B McWilliams

Ms P A White Dr E Mahon Dr S A Barton Mr H J McGee Mr J Tilson Ms P Mani (Appointed 22 August 2022) Mr R Shepro (Appointed 22 August 2022) Ms N Duguid (Appointed 22 August 2022) Mr K Albala (Appointed 22 August 2022) Mr D Matchett (Appointed 22 August 2022) Charity number 1100956 Principal address 21 Wargrave House Navarre Street London E2 7JH Reporting Accountant Bradbury Stell Chartered Certified Accountant Unit 2 Beverley Court 26 Elmtree Road Teddington Middlesex TW11 8ST

THE OXFORD SYMPOSIUM ON FOOD AND

CONTENTS
Page
Trustees' report 1 - 5
Independent examiner's report 7
Statement of fnancial activities 8
Balance sheet 9
Notes to the fnancial statements 10 - 17

THE OXFORD SYMPOSIUM ON FOOD AND

THE OXFORD SYMPOSIUM ON FOOD AND

TRUSTEES' REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2022

The trustees present their annual report and financial statements for the year ended 30 September 2022.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's [governing document], the Charities Act 2011 and "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).

Objectives and activities

The charity's objectives are the advancement of education in all aspects of food and cooking and the promotion of research into all aspects of those objects for the benefit of the public. In the context of the Trust and it Objects the words food and cookery are to be understood and interpreted in the widest sense.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

In order to achieve its objectives, the charity undertakes a number of activities.

The charity does not have significant grant-making abilities, nor capital to invest. Grant-making and funding for special projects such as digitisation of our past papers currently supported by a small provision consisting of donations solicited and collected via the American Friends of the Oxford Symposium. Cash awards are not generally granted, other than those within specific schemes proposed by the donators.

THE OXFORD SYMPOSIUM ON FOOD AND

Volunteers make a significant contribution to the running of the charitable trust. Much of the organisation of the annual Symposium is carried out on a voluntary basis. Fund raising is also undertaken by volunteers. The trustees have been working on building up an ever-extending network of sponsors, donors, friends and helpers whose contributions are invaluable to make the Symposium an outstanding event in every respect.

THE OXFORD SYMPOSIUM ON FOOD AND

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER

Achievements and performance The Symposium

The Oxford Symposium on Food and Cookery, an independent forum for discussion of the world's foodways in the light of the past as well as the present, is now well into its fifth decade. Our mission is to "change the conversation, expand the table, and improve the plate."

The trustees are particularly pleased to report that during 2022, as in previous years, we have seen a widening of our intellectual reach throughout the year as well as at the core weekend and following online conference itself, expanding the table once again to over 300 participants from a large number of nations worldwide. This is attributable partly to the on-going digitization of past papers, downloadable free of charge (thanks to fundraising and project management by the American Friends of the Oxford Symposium) which are achieving many thousands of hits and downloads every month. It is also highly visible through our increased presence on the web via our re-designed website and particularly, the lively international discussion forum on our Facebook page, where we are now more than 7,430 followers, many of whom are experts in their fields. Additionally, we have been working on a joint-venture with Wikipedia and the British Library to improve and add to food-related entries on Wikipedia, in particular about women in food, and started our monthly online Wiki Club. In addition, our monthly held virtual Kitchen Table Conversations, informal 90 min discussions with renowned international guests on relevant topics of the moment, have not only been very popular (with a total of 546 attendees at 9 events) but also proved a good additional source of income.

The 41st annual gathering was the first one we conducted both first in person (the “Weekend” at St Catherine’s College, July 8-10) and consecutively online via Zoom (the “Conference”, July 15-31). We anticipate that this will be our format hence, with all attendees present online, and some of them (142 in 2022) choosing to travel to Oxford. The year's topic was "Portable Food, Food Away from the Table” and it attracted a good number of first-time attendees. This reach to a new audience can be ascribed, at least in part, to our increasing digital presence particularly on Facebook, Instagram and Twitter. This year's gathering, as always, included attendees from throughout Europe and many other countries including China, Japan, Nepal, Australia and Turkey, and various regions including South East Asia and North and South America. We attracted well over 100 paper proposals from all around the world.

The opening keynote lecture on Friday afternoon was delivered via Zoom by renowned US-American author Corby Kummer who spoke about "Fast Food in the Past, Present and Future”. As all other keynotes it was followed by a lively Q&A session. It had been preceded by the popular Friday afternoon Wiki-Editathon with Roberta Wedge (initiator of our Wikipedia involvement). Roberta also held two live editing sessions during the conference, as popular as the live sessions with the founders of the revolutionary new food history search engine "The Sifter". Saturday's plenary address was

THE OXFORD SYMPOSIUM ON FOOD AND

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER

given by food historian Lizzie Collingham, about "Portable Power: How the Industrial Ration Projected European Dominance across the Globe”. Our President and eminent food writer Claudia Roden talked about “Picnics” on Sunday, and on the final Sunday of the Conference, Fellow Trustee Carolyn Steel delivered an inspiring Sum-Up of all presentations.

At St Catz, as in previous, pre-pandemic years, we held a large number of parallel sessions during which a wide array of relevant papers was presented, with subjects ranging from “Eating on the Rails in Japan”, “Mobile Gastronomies in Hyderabad” and Food Options and Family Meals in Canadian Prisons” to “The Portable Power of Qurut”, “Pemmican” and “Menus from the Royal Dutch Airlines”.

Once again, Symposiasts ate well at the long tables of St Catherine’s College, with curriculum inspired meals designed to enhance and enlarge on the thematic discussions. On Friday night we started with “Sejam Bem Vindos!”, a feast of Afro-Brazilian Street Food devised by Marcia Zoladz and Scott Barton. After dinner, with the help of pictures and videos, we travelled both to Brazil and explored the portable foods in a forum inspired by Istanbul’s Grand Bazaar, with lively discussions ensuing. For Saturday lunch Canadian food activist and guest chef Joshna Maharaj had prepared (as all the meals with the well-organised and professional help of the college’s head chef Tim Kelsey and his team) a hospital tray meal as it could and should be; delicious, freshly prepared, healthy and yet affordable. For Saturday's supper, under the superb guidance of guest chef Asma Khan, we took the Darjeeling Express, before concluding the day with a joyous round of “Wrappit! A Game of Culinary Consequences”. For Sunday lunch, trustees Elaine Mahon and Gamze Ineceli had guided the four Young Chefs from Ireland, Germany, India and the USA (recipients of a grant program for young practitioners we’ve been running well over a decade now) in organizing an al fresco Mediterranean picnic mentored by Claudia Roden.

Over the two weeks of the Conference we held daily live panel discussions with all paper presenters as well as live Q&A sessions with the keynote speakers and chefs The Symposium concluded on July 31 with our usual plenary (if virtual) vote on the topic of three years hence: in 2025 we will be focusing on “Food and the Elements”.

Financial review

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a minimum level of £35,000 (previously £30,000). The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year. The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

THE OXFORD SYMPOSIUM ON FOOD AND

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER

As a result of inflation and other rising costs a decision was taken to increase the unrestricted funds and maintain a prudent reserve of £50,000.

The charity continues to obtain the majority of its funds via payments made for attendance at the Symposium, the Kitchen Table monthly educational events, and by fundraising. Ad hoc donations were £568.The conduct of the Symposium is core to the realisation of our objectives; hence this is our greatest area of expenditure. The production of our publication (proceedings) directly supports and reinforces the impact of the core activity of the Symposium and is a lasting legacy recording the scholarship presented at the Symposium held each year. Its costs are also covered by funds raised via the Symposium itself. Our funds are sufficient to cover our current activities only. We do not therefore have an investment policy, since there are currently few surplus funds to invest. The funds carried over from

year to year are held in a secure bank account, currently a deposit account held with the Cooperative Bank. The Co-operative Bank has a special account designed for charitable organisations which offers modest interest on funds held.

Although the impact of the Covid 19 pandemic continued in 2022, the Trustees took the decision to hold the in-person symposium at St Catherine’s College, Oxford and to supplement this with an online conference to help maintain and continue the developing reach that 2020/2021 provided. We had 142 attendees at the in person symposium and 172 online only attendees. The monthly online Kitchen Table events also continue to reinforce commitment to our charitable objects throughout the year, while financially supporting the online development and mitigating the risk of our reliance on ad hoc donations.

We are most grateful to have received grant funding of:

To protect its trustees and associates all board and executive meetings were conducted on Zoom.

Structure, governance and management

The charity is unincorporated and is governed by a Deed of Trust.

The trustees who served during the year and up to the date of signature of the financial statements were:

Ms C Kaufman Ms G Ineceli

THE OXFORD SYMPOSIUM ON FOOD AND

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER

Ms E Luard Ms U Heinzelmann Ms C Steel Professor M B McWilliams Ms P A White Dr E Mahon Dr S A Barton Mr H J McGee Mr J Tilson Ms P Mani (Appointed 22 August 2022) Mr R Shepro (Appointed 22 August 2022) Ms N Duguid (Appointed 22 August 2022) Mr K Albala (Appointed 22 August 2022) Mr D Matchett (Appointed 22 August 2022)

Prospective trustees are nominated by incumbent trustees and are selected by the trustee board on the basis of their ability to promote the Trust's aims, for instance through substantial inputs of voluntary work to support and promote the Trust. Trustees are selected from attendees of previous Symposia and thus have a good knowledge of the key work currently undertaken by the Trust.

The charity has a simple structure designed to focus trustees on the furthering of our objects (mainly achieved through publications, online talks and symposia and the annual Symposium at St Catz), and the fund-raising to support these activities. We therefore have subcommittees composed of 'Trustees for: Planning; Editing; Friends (fundraising); Social Media; Oral History and Digital Development.

Funds are raised under the auspices of our Friends of the Oxford Symposium scheme (initiated in 2011) and through donations via our website. These funds are used to support assisted student places, student awards, young chef awards, the digitisation of past papers, new and ongoing website development capable of hosting online symposia and monthly Kitchen Table talks, as well as podcasts and blog posts. Through these means we fulfil our charitable purpose and reach a gradual but continuously widening audience.

We also have a working relationship with an organisation based in the USA called the American Friends of the Oxford Symposium, which supports our objects and was founded to work to further them in the United States, both by fundraising and the possible organisation of complementary events. As well as administrating a grant from the Julia Child Foundation, The American Friends also administers a grant (formerly the Cherwell Prize, recently renamed the OFS Rising Scholar Award) designed to give a young food historian (of any nationality) the chance to present a paper at the Symposium, which includes a cash award as well as travel and attendance expenses for the Symposium.

THE OXFORD SYMPOSIUM ON FOOD AND

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER

No formal training is given; rather it is the addition of the new trustee's individual understanding of food culture that adds to the general pool of knowledge and experience from which the Trust draws to promote its aims.

The trustees confirm that they have read the relevant online publications of Charity Commission Guidance and do not believe that there are any issues of compliance.

Supplier payment policy

The company's current policy concerning the payment of trade creditors is to follow the CBI's Prompt Payers Code (copies are available from the CBI, Centre Point, 103 New Oxford Street, London WC1A 1DU).

The company's current policy concerning the payment of trade creditors is to:

Trade creditors of the company at the year end were equivalent to 0 day's purchases, based on the average daily amount invoiced by suppliers during the year.

Chair, treasurer and secretary

Elisabeth Luard is Chair of the Symposium.

Trustee, Jessica Seaton, was appointed Treasurer in July 2019

Priscilla White was elected in 2021 to join the Board and to act as Secretary.

The trustees' report was approved by the Board of Trustees.

Ms U Heinzelmann Director

24th July 2023

THE OXFORD SYMPOSIUM ON FOOD AND

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF THE OXFORD SYMPOSIUM ON FOOD AND COOKERY

I report to the trustees on my examination of the financial statements of The Oxford Symposium on Food and Cookery (the charity) for the year ended 30 September 2022.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) 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:

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 financial statements to be reached.

Bradbury Stell Chartered Certified Accountants

Unit 2 Beverley Court 26 Elmtree Road Teddington Middlesex TW11 8ST

Dated: 19 July 2023

7

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 SEPTEMBER 2022

Unrestricted
Restricted
funds
funds

202
2
2022
Unrestricted
Restricted
funds
funds

202
2
2022
Unrestricted
Restricted
funds
funds

202
2
2022
Total Unrestricted Restricte
d
Total
funds funds
funds funds
202
2
2022 2022 2021 2021 2021
Notes £ £ £ £ £ £
Income and endowments from:
Donations and legacies
3
568 7,380 7,948 4,449 3,204 7,653
Charitable activities
4
84,839 84,839 43,856 - 43,856
Investments
5
- 46 - 46
Other income
6
645 645 606 - 606
Total income 86,052 7,380 93,432 48,957 3,204 52,161
Expenditure on:
Charitable activities
7
75,532 - 75,532 59,656 3,240 62,896
Net (outgoing)/incoming
resources before transfers
10,520 7,380 17,900 -10699 -36 -10735
Gross transfers between funds
- - - -36 36 -
Net (expenditure)/income for the
year/
Net movement in funds 10,520 7,380 17,900 -10,735 -10,735
Fund balances at 1 October 2021
39,280 39,280 50,515 - 50,515
Fund balances at 30 September
2022
49,800 7,380 57,180 39,280 - 39,280

The statement of financial activities includes all gains and losses recognised in

the year. All income and expenditure derive from continuing activities.

7

57,180

BALANCE SHEET AS AT 30 SEPTEMBER 2022

2022
Notes £
£
2022
Notes £
£
2022
Notes £
£
2021
£
£
2021
£
£
2021
£
£
Current assets
Cash at bank and in hand 104,442 41,800
Creditors: amounts falling due
within
one year
1
2
-
47,262
-2,520
Net current assets 57,180 39,280
Income funds
Unrestricted funds 57,180 ~~39,280~~
39,280

The financial statements were approved by the Trustees on 19 July 2023

Ms U Heinzelmann Director

7

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2022

1 Accounting policies

Charity information

The Oxford Symposium on Food and Cookery is an unincorporated charity established by a Deed of Trust made 14 March 2003.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's Deed of Trust, the Charities Act 2011 and "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)". 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 applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

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, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. 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 to continue in operational 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 subject to specific conditions by donors 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

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

7

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

7

THE OXFORD SYMPOSIUM ON FOOD AND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

1 Accounting policies (Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other shortterm liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

2 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 on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

THE OXFORD SYMPOSIUM ON FOOD AND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the 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 future periods.

3.Donations and legacies

Unrestrict
ed
Restrict
ed
Total
Unrestrict
ed
Restricted Restricted Total
2021
£
4,449
3,204
,
7,653
Symposiu
m
& online
course
registrati
on
fees
2021
£
11,907
43,856
Unrestrict
ed
funds
2021
£
46
Total
2021
£
4,449
3,204
,
7,653
Symposiu
m
& online
course
registrati
on
fees
2021
£
11,907
43,856
Unrestrict
ed
funds
2021
£
46
funds
funds
funds funds
2022
2022
2022
2021
2021
£
£
£
£
£
Donations and gifts 568 568
4,449
-
American Friends 4,362 4,362 3,204
RINRI 3,018 3,018
- - ,
568
7,380
7,948
4,449
3,204
4.Charitable
activities
Symposiu
m
& online
course
registratio
n
fees
2022
£
Actual Symposium Fee 69,490
Kitchen Table
Donations
7,296
Online Symposium
Fee
8,053
84,839
5.Investments
Unrestrict
ed
funds
2022
~~£~~
Interest receivable -

6.Other income

6.Other income
Unrestricted
Unrestricted
funds
funds
2022
2021
£
£
Royalties 187
246
Other income 458
360
645
606
7.Charitable activities
Food education
Food education
2022
2021
£
£
Symposium & online course costs 53,412
-2,039
Student place subsidy 3,240
53,412
1,201
Share of support costs (see note 9) 16,544
53,852
Share of governance costs (see note 9) 5,576
7,843
75,532
62,896
Analysis by fund
Unrestricted funds 75,532
59,656
Restricted funds 3,240
75,532
62,896
8.Description of charitable activities

Food education

Development and delivery of an annual symposium, online courses and publication of papers for academics and the general public covering food related topics.

9.Support costs
Suppor
t
Governanc
e
Suppor
t costs
Governanc
e
2021
costs
costs
costs
£
£
£
£
£
2022
2022
2021
2021
Awards & prizes 1,200.0
0
200
-
200
Bank charges, credit card and other
charges
32.88 159
-
159
Website & other digital costs 3,817.9
2
42,188
-
42,18
8
General expenses 133.18 25
-
25
Administrator & consultancy services 7,435.7
3
6,900
-
6,900
Accountancy & independent examiner's
fees
3,924.0
0
4,380
-
4,380
Proceedings publication 5,576 -
7,843
7,843
16,544
5,576
53,852
7,843
61,69
5
Analysed between
Charitable activities 16,544
5,576
53,852
7,843
61,69
5

10. Trustees

Priscilla White received £4200 (2021 - £4,471) for her services as registrar, and £270.96 (2021 - £25) for general expenses.

Professor Mark McWilliams received £1507.52 (2021 - £1508.59) for his services as the charity's editor .

Ursula Heinzelmann received £2,000 (2021 - £2,000), for services during the year including drinks recommendations for the guest chefs' meals and extensive website editing before and during the event. The directors free place for attendance at the symposium worth £600 which was donated to another symposiast.

David Matchett received £1,500 (2021 - £1,500) for his services as technical director and £113.18 for expenses relating to the in person symposium

Jake Tilson received £556.14 (2021 - £1,200) as design fee for new menus.

Cathy Kaufman received a free place in attendance at the symposium, worth £600 (2021- £80) for her role as a symposium planner and donated this to another symposiast.

None of the other trustees (or any persons connected with them) received any remuneration or were reimbursed travelling expenses.

11 Employees

The average monthly number of employees during the year was:

The average monthly number of employees during the year was:
2022
2021
Number
Numb
er
Total ~~-~~ ~~-~~
There were no employees whose annual remuneration was more than
£60,000.
12
Creditors: amounts falling due within one year
2022
2021
£
£
Creditors 44,622
Accruals and deferred income 2,640
2,520
47,262
2,520

THE OXFORD SYMPOSIUM ON FOOD AND COOKERY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2022

13.Restricted funds

13.Restricted
funds
13.Restricted
funds
13.Restricted
funds
13.Restricted
funds
13.Restricted
funds
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for
specifcpurposes:
Movement
in funds
Movement
in funds
Balanc
e at
Incoming
Resources
Transfers
Balanc
e at
Incoming
Resources
Transfe
rs
Balance
at
1
Octobe
r
resources
expended
1
Octob
er
resources
expended
1
October
2021 2021 2022
£ £
£
£
£ £
£
£
Subsidises
Proceedings
- -
-
- 3018
-3018
-
Student Subsidy Fund - 3,204
-3,240
36
- 4,362
-4,362
-
- 3,204
-3,240
36
- 7,380
-7,380
-

THE OXFORD SYMPOSIUM ON FOOD AND COOKERY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2022

14
Analysis of net assets between
funds
Unrestricted
funds
Restricted
funds
2022
202
2
£
£
Fund balances at
30
September
2022
are
represented by:
Current assets/(liabilities)
57,18
0
-
57,18
0
-
Tota
l
Unrestricted
funds
Restricted
funds
202
2
202
1
202
1
£
£
£
57,18
0
39,28
0
-
57,18
0
39,28
0
-
Total
202
1
£
39,28
0
39,28
0

15 Related party transactions

There were no disclosable related party transactions with persons other than the trustees during the year (2021 - none).