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2024-12-31-accounts

ANNUAL REPORT

FOR THE YEAR 2024

Since our last report, three further volumes of Sir John Baker’s edition of Reports from the Notebooks of Edward Coke (volumes 141 for 2024, 142 for 2024 and 143 for 2025) have gone to press, and will be distributed to members during the summer. These volumes complete the landmark eight-volume edition of these reports from Coke’s manuscripts. With the publication of these volumes, the Society will issue two volumes for a single year, for the first time since 1997.

In the spring of 2025, Professor Neil Jones stepped down as Literary Director of the Society. He was appointed to this position in 2013, having been Assistant Literary Director since 2007. The Society is very grateful to Professor Jones for the enormous amount of work he has done in this position and the dedication he has brought to this task. It is in no small part due to his great diligence and meticulous care in overseeing the editorial process that the Society’s annual volumes continue to be produced to the highest scholarly standards. We are also pleased to announce that he will be succeeded as Literary Director by Professor George Garnett.

Our Honorary Secretary in the United States, Gregory Ivy will step down from this position on his retirement this summer as Director of the Underwood Law Library and Associate Dean for Library and Technology at SMU Dedman School of Law. We are grateful to him for all the work he has done for the Society since 2014. Our Honorary Treasurer in the United States, Professor Joshua Tate, will take on this role in addition to the one he currently holds.

We were very saddened to hear of the death in April 2025 of Anthony Taussig, who joined the Council of the Society in 2001 and served on it until the end of 2022. Mr Taussig was a noted collector of English legal manuscripts and printed books dating from the thirteenth to the nineteenth century. A catalogue of his manuscripts, edited by Sir John Baker, was published in 2007 as volume 15 of the Supplementary Series. Mr Taussig also gave the 2009 lecture, entitled Collecting English Legal Manuscripts.

2024 saw the fifth Selden Society and the Inns of Court Annual Lecture. On 22 October, Lord Neuberger spoke at Lincoln’s Inn on the subject of ‘A Scotsman caught young: the Influences which shaped William Murray, first Earl of Mansfield’. The lecture was simultaneously streamed online to a large international audience and can now be viewed on our website.

At the last annual general meeting, the Society approved an increase in our subscription rates for members in the United States, having at the previous meeting agreed an increase in the rates for UK members and members in the Rest of the World. This was our first increase in subscription rates in twenty years and brings the rate back to the same level, in real terms, as it was in the 1990s. Our rates had fallen well below inflation over a number of years and we

1

were compelled to increase them largely as a result of the great increase in the cost of dispatching our volumes.

At the meeting on 1st July 2024, the following were elected as members of the Council:

Sir John Baker Professor Ibbetson Professor Hudson Professor Lewis

Mr Ainger

c) Members resident overseas:

Judge Arnold Professor Helmholz Professor Donahue Professor Tate

Publications: Since the last report, the sixth, seventh and eighth volumes of Professor Sir John Baker’s edition of Reports from the Notebooks of Edward Coke , volumes 141 for 2024 to 143 for 2025, covering the period 1601 to 1616 have been sent to the printers and will be issued to members during the summer.

Volume 144 for 2025 will be Mr Le Poidevin’s edition of the fifteenth-century reports taken by the Wiltshire apprentice John Bryt, the earliest reports in the year book tradition which can be attributed to an identified reporter. Volume 145 for 2026 will be Dr Williams’s edition of Star Chamber reports for the period 1625 to 1628. The following volume 146 for 2027 will move into the eighteenth century in the form of Professor Gallanis’s edition of the judicial notes of Sir Dudley Ryder, chief justice of the King’s Bench from 1754 to 1756. Ryder took trial notes in shorthand, giving his notes particular interest as containing a level of detail not found in other sets of eighteenth-century judicial notes. Volume 147 for 2028 will be an edition by Professor Phillipp Schofield and Dr Christopher Briggs of litigation in manorial courts in the thirteenth and fourteenth centuries, in particular in relation to personal actions in debt, which will connect with the edition by Professors Bonfield and Poos of actions in manorial courts relating to property law and family law in the period 1250-1500 which formed volume 114 for 1997. Volume 148 for 2029 will be the fifth volume of Professor Brand’s Earliest English Law Reports series (the first four volumes of which are volumes 111 (for 1995), 112 (for 1996), 122 (for 2005) and 123 (for 2006)).

In the supplementary series, work continues on Mr Hoffman’s edition of the records of the Northern Circuit of the Bar, 1763-1802.

In the annual lecture series, it is hoped to print the following lectures and distribute them over the summer: Professor Stebbings’s lecture, ‘The Taxation of Georgian Luxury: An

2

Insignificant Orthodoxy?’ (2019); Professor Ernst’s lecture, ‘John Selden and Roman Law’ (2021) and Dr Williams’s lecture, ‘The Saxon Constitution and Early-Modern Law’ (2022).

Finance: The accounts are printed as usual at the end of this report. The Finance Committee continues to monitor the performance of the Society’s investments.

Membership: Membership at 31 December 2024 stood at 1243. The details, with the previous year’s bracketed, are:

United Kingdom Individuals

United Kingdom Institutions

Australia

Canada

New Zealand

Other Commonwealth

USA Individuals

USA Institutions

Other Overseas

460

70

130

31

13

2

341

119

77

1243
(457)
(78)
(160)
(45)
(13)
(13)
(336)
(123)
(77)
(1302)

The Council extend a warm welcome to the new members. Their names appear in the Appendix.

Annual General Meeting 2025: Members will have received notice of the meeting on Tuesday 30th June 2025, which will take place in the Large Pension Room at Gray’s Inn in London. At the end of the meeting there will be a lecture by Professor Joshua Tate.

The Selden Society in Australia:

The Selden Society continued to host a series of lectures at the Library of the Supreme Court of Queensland in Brisbane. In 2024, the following lectures were given:

Dr Raymond Evans

22 February 2024: The rigours of truth-telling: Sir Samuel Griffith and Queensland’s violent frontier

The Hon Justice James Edelman

30 May 2024: Robert Menzies at the Bar

The Hon Roslyn Atkinson A.O.

22 August 2024: Juries–their place in democracy: achievements and challenges

The Hon Patrick Keane A.C. K.C.

14 November 2024: Sir Gerard Brennan: constrained compassion

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The lectures are available as podcasts or video recordings on the Australian chapter’s website: http://legalheritage.sclqld.org.au/selden-society.

Thanks : Thanks are due to the overseas Treasurers and Secretaries for their ready and efficient help with the administration of their section of the membership; to the Honorary Correspondents for their representation; to our independent examiner, Mr Jason Foxwell; to the Literary Director; and to the Treasurer and Secretary and their assistants.

Donald Cryan President

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Registered Charity 211536

SELDEN SOCIETY

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024

CONTENTS

Page
Reference and Administrative Details 6
Trustees’ Annual Report 7
Independent Examiner’s Report 9
Statement of Financial Activities 10
Balance Sheet 11
Notes forming part of the Financial Statements 12-16

5

Selden Society

Reference and Administrative Details for the year ended 31 December 2024

Trustees

The Trustees of the society during the year and currently are:

Mr D AINGER Mr P JONES, KC The Hon M ARNOLD Mr N LE POIDEVIN, KC Professor Sir John BAKER The Rev. Professor A LEWIS Lord BURNETT of Maldon Professor M LOBBAN Professor P BRAND Professor J LOENGARD Dr S BRAND Professor C MACMILLAN Dr D CROOK Dr M MACNAIR Dr S CUNNINGHAM Dr J MADDICOTT (resigned 9 December 2024) HH D CRYAN (chair) Professor W PREST Professor C N DOE, KC Professor R PROBERT Professor CHARLES DONAHUE Jr Dr S ROBERTS Professor G GARNETT Professor G SEABOURNE Professor J GETZLER Sir M SMITH Dr E GOLDRING Professor C STEBBINGS Professor R HELMHOLZ Professor J TATE Professor J HUDSON Professor A TAYLOR Professor D IBBETSON The Rev. Professor TG WATKIN Professor N JONES Dr I WILLIAMS

Principal Office: School of Law Building, Queen Mary University of London, 337 Mile End Road, London E1 4NS Principal Bankers: Coutts & Co 449 Strand, London WC2R 0QS Independent Examiner: Jason Foxwell FCCA FCIE PO Box 9846 Poole BH15 9JZ

6

Selden Society

Report of the Trustees

for the year ended 31 December 2024

The Trustees present their annual report together with the financial statements of the charity for the year ended 31 December 2024.

The financial statements comply with 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).

Structure, governance and management

The Selden Society is an unincorporated association constituted as a trust. The internal organisation of the Society is subject to a set of Rules, a copy of which is sent to every member. The Society is a registered charity (Registration Number 211536).

The management of the affairs of the Society are vested in a President, Vice-Presidents, and the Council, who are elected at the annual general meeting for a term of three years. The officers of the Society are the Treasurer, Literary Director and Secretary, who are ex officio members of the Council. Two Trustees, also ex officio members of the Council, hold the copyrights and property (in the works which are published) of the Society. The Inns of Court and Law Society are each entitled to nominate one representative on the Council; and the British Academy may nominate two members.

Objectives and activities

The purposes of the Society are to encourage the study and to advance the knowledge of the history of English law, especially by the publication of original documents, the reprinting or editing of works of rarity or importance, and the compiling of information as a tool for further research.

Achievements and Performance

During 2024, the Society continued its work of editing legal manuscripts for publication and hosted a number of meetings in the United Kingdom and overseas to promote the study of English legal history. It also supported scholarship by the provision of a PhD studentship.

In the year under report the Society maintained its programme of preparing editions of unpublished manuscripts for publication. It intends to continue in the present year with the publication of volumes for the annual series, and with the preparation of occasional publications such as its Supplementary Series and lectures, and with its other customary activities.

Trustees

The trustees who served during the year are listed on page 11. There were no changes to the trustees during the year, save for the resignation of Professor Maddicott on 9 December 2024.

Appointment of Trustees

All Council members are Trustees and are elected or appointed in accordance with the constitution of the Society.

Public Benefit

The Trustees have given due consideration to the Charity Commission’s published guidance of the operation of the Public Benefit requirement and are satisfied that the activities of the charity undertaken during the year meet the Public Benefit test.

Risks

The Council have reviewed the risks applicable to the Society and consider that they are adequately provided for.

Investment policy

The Council have unrestricted discretion in all matters concerning the investment of the Society’s monies. Their policy is to maintain a reasonable balance between capital and income.

7

Selden Society

Report of the Trustees

for the year ended 31 December 2024

Reserves policy

The policy of the Council is to maintain substantial reserves to meet the cost of production, storage and dispatch of volumes, administration costs and new initiatives. The Council is continuing to assess the possible impact of the cost of living crisis on the Society’s financial outlook. However, the Council is confident that its assets are sufficient to meet their likely expenses for a minimum of 12 months from the sign off. The reserves at the year end were £2,258,381 (2023: £2,111,121) including designated funds of £9,190 (2023: £9,190) and no restricted funds. The purpose of the designated and restricted funds is set out in note 9 to the financial statements.

Financial Review

During the financial year ending 31 December 2024, the Selden Society received unrestricted income of £111,834 (2023: £133,185), and £5,000 in restricted grants (£2023: £7,000). Expenditure for the year totalled £76,761, £5,000 of which was restricted (2023: £177,823, £7,000 restricted). There was a decrease in expenditure since the prior year due to no volumes being printed in this year. The results for the year are set out in the statement of financial activities on page 15.

Trustees’ responsibilities statement

The Trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and regulations. Charity law requires the Trustees to prepare financial statements for each financial year in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 211 and the Charities (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Trustees and signed on their behalf by:

Professor M Lobban Secretary

Date: 17 May 2025

8

Selden Society

Independent examiner's report to the Trustees of Selden Society for the year ended 31 December 2024

I report to the Trustees on my examination of the accounts of the Selden Society (the ‘Charity’) for the year ended 31 December 2024.

Responsibilities and basis for report

As the charity’s trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

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

Independent examiner’s statement

I have completed my examination. I confirm that no material 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 Charity as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements concerning the form and content of the accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Jason Foxwell FCCA FCIE independent-examiner.net PO Box 9846, Poole, BH15 9JZ

Date: 20 May 2025

9

Statement of financial activities for the year ended 31 December 2024

Notes
Unrestricted
funds
£
Income
Income from:
- Voluntary income
341
- Investment income
2
65,722
- Charitable activities
3
45,771
__
Total income
111,834
__
Expenditure
Expenditure on:
Charitable activities
4
71,761
__
Total expenditure
71,761
__
Net income (expenditure)
40,073
Unrealised gains on investment assets
107,187
__
Net movement in funds
147,260
__
Reconciliation of funds:
Total funds brought forward (1 January)
2,111,121
__
Total funds carried forward(31 December)
9
2,258,381
__
Restricted
Total Funds
Total Funds
Funds
2024
2023
£
£
£
5,000
5,341
9,491
-
65,722
67,613
-
45,771
63,081
__
__
_
5,000
116,834
140,185
__
__
_

5,000
76,761
177,823
__
__
_
5,000
76,761
177,823
__
__
__
-
40,073
(37,638)
-
107,187
84,638
__
__
__
147,260
47,000
__
__
__
2,111,121
2,064,121
__
__
__
2,258,381
2,111,121
_

_
_

All of the charity’s activities derive from continuing operations.

The notes on pages 19 to 26 form an integral part of these accounts.

10

Balance sheet as at 31 December 2024

Charity number 211536 Note 2024 2024 2023 2023
£ £ £ £
Fixed assets
Investments 6 1,966,355 1,876,074
Current assets
Debtors 7 61,604 54,808
Cash at bank 293,829 243,922
__ __
355,433 298,730
Creditors:amounts falling due within
one year 8 (63,407) (63,683)
__ __
Net current assets 292,026 235,047
__ __
NET ASSETS £2,258,381 £2,111,121
__ __
Funds of the charity 9
Restricted funds: - -
Unrestricted income funds 2,258,381 2,111,121
__ __
Total funds £2,258,381 £2,111,121
__ __

These accounts were approved by the trustees, authorised for issue and signed on their behalf by:

C. MacMillan Treasurer Date: 17 May 2025

The notes on pages 19 to 26 form an integral part of these accounts.

11

Notes forming part of the financial statements for the year ended 31 December 2024

1 Accounting policies

1.1 Basis of preparation of the accounts

Selden Society is a registered charity (Charity Number: 211536) and is an unincorporated association constituted as a trust, incorporated in England and Wales and domiciled in England. The registered office is Queen Mary University of London, 327 Mile End Road, London E1 4NS.

The presentational and functional currency of these financial statements is GBP. Values are rounded to the nearest pound.

The financial statements have been prepared in accordance with 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) – (Charities SORP (FRS 102)), and the Charities Act 2011.

The financial statements have been prepared to give a “true and fair” view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent to provide a “true and fair” view. This departure has involved following Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The charity constitutes a public benefit entity as defined by FRS 102.

1.2 Going Concern

The financial statements have been prepared under the historical cost convention and are on a going concern basis. The Trustees confirm that at the time of approving the financial statements in May 2025 that there are no material uncertainties regarding the charity’s ability to continue in operational existence for the foreseeable future.

As a grant making charity with few overheads and ongoing commitments, and having taken into consideration the impact of the cost of living crisis on its anticipated future financial performance, the trustees consider that they can sustain a comparable level of activity for at least the next 12 months from the approval of the financial statements. On the date of approval of the financial statements the Society has sufficient liquid cash funds available and further substantial investment funds. For these reasons the trustees continue to adopt the going concern basis in preparing the financial statements.

1.3 Income

UK and overseas subscription income is recognised when receivable and applied over the relevant period.

US subscriptions are recognised when receivable in the US. Subscriptions received in the United States of America are shown as subscription debtors until the money is transferred to the UK, until then these are held in separate US bank accounts.

Royalties are recognised on a received basis.

Voluntary donations are accounted for when received.

Gift aid is recognised when received.

12

Notes forming part of the financial statements for the year ended 31 December 2024 (continued)

Dividends from listed investments are accounted for when receivable. Interest on deposits is taken into account on an accruals basis. All investment income is stated inclusive of related taxation recoverable.

1.4 Expenditure

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to a particular heading, they have been allocated to activities on a basis consistent with use of the resources.

The cost of publications is recognised in the year to which the publication relates. No value has been placed in the financial statements on publications stock.

Governance costs are those incurred in connection with Governance of the charity and compliance with constitutional and statutory requirements.

1.5 Investments

Investments are stated at ‘bid’ prices at the balance sheet date. Any gains or losses on revaluation are taken to the Statement of Financial Activities.

1.6 Funds of the Charity

The charity’s funds are segregated between:

(a) Designated funds - represent monies, which have been designated for a specific purpose by the Council.

(b) General fund - represents undesignated monies retained, which provide the working capital to enable the Council to carry out its charitable activities.

(c) Restricted funds – represent funds given to the Society for a specific purpose by the donor or which arise from a specific appeal for funds. The specific trusts may be declared by the donor when making the gift or may result from the terms of an appeal for funds.

2 Investment income

Dividends from listed investments
Interest on bank and other deposits
2024
£
62,922
2,800
__
£65,722
__
2023
£
64,605
3,008
_
£67,613
_

13

Notes forming part of the financial statements for the year ended 31 December 2024 (continued)

3
Income from charitable activities
Subscriptions from members (UK and overseas)
Sale of publications
Royalties
Total
4
Expenditure on Charitable Activities
Charitable Expenditure:
Insurance
Investment management costs
Foreign Exchange Loss
Studentships
Sponsorships
Cost of production, binding and dispatch
Contribution for services provided by Queen Mary College
General expenses
Total
Support costs:
Honorarium costs
Secretary’s disbursements
Annual Report
Treasurer’s Honorarium
Bank Fees
PayPal Fees
AGM costs
Accountancy costs
Independent examination costs
Total expenditure
__

Of the above expenditure, £5,000 was restricted (2023: £7,000 restricted).

Details of Trustee Remuneration are given in note 10.

14

Notes forming part of the financial statements for the year ended 31 December 2024 (continued)

5 Taxation

eentitled to tax exemptions on income and gains, properly applied for its charitable purposes.

.
6
Investments
2024
2023
£
£
Market value at 1 January 2024
1,876,074
1,800,011
Additions
203,624
131,113
Disposals
(191,778)
(82,908)
(Decrease)/increase in cash
(28,752)
(56,780)
Realised and unrealised gains/ (losses)
107,187
84,638
__
_
£1,966,355
£1,876,074
_

_
All investments are held within the United Kingdom and comprise:
2024
2023
£
£
Fixed interest securities
127,172
75,819
Other listed investments
1,792,210
1,756,082
Cash deposit
46,973
44,173
__
_

1,966,355
1,876,074
_
_

Investments representing over 5% by value of the portfolio are as follows:
2024
2023
£
£
M&G Securities Limited Charifund shares
£292,267
£278,876
_
_

7
Debtors
2024
2023
£
£
Unremitted subscriptions due
Other debtors
Tax recoverable
61,604
-
-
53,216
220
1,372
_
£61,604
_

£54,808
_
_
.
6
Investments
2024
2023
£
£
Market value at 1 January 2024
1,876,074
1,800,011
Additions
203,624
131,113
Disposals
(191,778)
(82,908)
(Decrease)/increase in cash
(28,752)
(56,780)
Realised and unrealised gains/ (losses)
107,187
84,638
__
_
£1,966,355
£1,876,074
_

_
All investments are held within the United Kingdom and comprise:
2024
2023
£
£
Fixed interest securities
127,172
75,819
Other listed investments
1,792,210
1,756,082
Cash deposit
46,973
44,173
__
_

1,966,355
1,876,074
_
_

Investments representing over 5% by value of the portfolio are as follows:
2024
2023
£
£
M&G Securities Limited Charifund shares
£292,267
£278,876
_
_

7
Debtors
2024
2023
£
£
Unremitted subscriptions due
Other debtors
Tax recoverable
61,604
-
-
53,216
220
1,372
_
£61,604
_

£54,808
_
_
.
6
Investments
2024
2023
£
£
Market value at 1 January 2024
1,876,074
1,800,011
Additions
203,624
131,113
Disposals
(191,778)
(82,908)
(Decrease)/increase in cash
(28,752)
(56,780)
Realised and unrealised gains/ (losses)
107,187
84,638
__
_
£1,966,355
£1,876,074
_

_
All investments are held within the United Kingdom and comprise:
2024
2023
£
£
Fixed interest securities
127,172
75,819
Other listed investments
1,792,210
1,756,082
Cash deposit
46,973
44,173
__
_

1,966,355
1,876,074
_
_

Investments representing over 5% by value of the portfolio are as follows:
2024
2023
£
£
M&G Securities Limited Charifund shares
£292,267
£278,876
_
_

7
Debtors
2024
2023
£
£
Unremitted subscriptions due
Other debtors
Tax recoverable
61,604
-
-
53,216
220
1,372
_
£61,604
_

£54,808
_
_

2023
£
£278,876
__

2023
£
53,216
220
1,372
__

£54,808
__

15

Notes forming part of the financial statements for the year ended 31 December 2024 (continued)

8 Creditors: amounts falling due within one year
2024 2023
£ £
Trade Creditors 7,407 5,947
Accrued Expenses (see note 10) 56,000 57,736
__ __
£63,407 £63,683

9 Funds

Balance as at
1 Jan 2024
£
Restricted fund:
Designated fund:
General fund:
-
9,190
2,101,931
_
£2,111,121
_
Balance as at
Income
Expenditure
Investments
31 Dec 2024
£
£
£
£
5,000
-
111,834
_
(5,000)
(-)
(71,761)
_

-
-
107,187
_
-
9,190
2,249,191
_

£116,834
(£76,761)
£107,187
£2,258,381
_
_

_
_

The restricted fund above is the Stenton Fund Committee which is monies donated towards the costs of Sir John Baker’s third volume of the edition of Sir Edward Coke’s notebooks.

The designated fund is the David Yale Prize Fund. This awards a prize for original research by young scholars.

10 Related party Transactions

Trustee C MacMillan has accrued £4,000 (2023 - £4,000) for treasurer services during the year. £20,000 was outstanding at the year end (2023 - £16,000), including services for 2020-2024.

Trustee M Lobban has accrued £4,000 (2023 - £4,000) for secretarial services during the year. At 31 December 22024, the amount of £36,000 was owing (2023- £32,000), including services for 2016-2024.

16