Company RegistralN)n Number- 00909)18 The Charity Registrat￿ Number is :_ 254248 The Thomas Hardy Society Report and Accounts 31 December 2022 The Thomas Hardy Socl Report and a¢￿￿nts fof thè yeai •nd•d 310gc•mbor 2022 Contonts P•g• Charlty Inforn)atlon Tru•t••*' Annual Rgwl $t*t•mont of Iru•ts••' r••port•Sbllltl•* Inde￿nd•￿t Aeeount*nt'• R•pryt Funds St•tements.". StAlement of Financ￿1 *LtNrti•s ststem•nt of Fin8n¢i•l ActMD•s- Prvy Ywr stat8rn• Inccffl• or#J Eyndilure •ccwnt 10 12 Bal•nc• •h••t 13 15 NotM tg tlw •ccounts The Thomas Harty Soclety Trusteos. Annual Roport for tho year endod 31 D0￿mber 2022 The Trystees wesent ts"r ReF further the ch•rfty$ purpose for the publ1¢ bonefrt As ¢elailéd in th• atthe paryoph. fv 25th t(¥rfer￿ was hebj Ihe trvsl coniirYJ•d its prowde study da￿ ￿rks1￿￿￿ for students. ￿ trustees CL*ffirm Ihat ilw haw complied I￿1h reouSrtsmèrts ofs•thN)Th 37 of Ihe Qwltks P4t 2011 to hBV• due wNJarK• p￿vahe￿ by Ihe Ch8nty Commtssth f¢r ErvJlaThJ aThJ Wakns. The contrlbution of volunteers durlng th• yw. The day to day funrww arnl management of the Thtsm85 Harfy Soc*ty l￿[￿J5 alnbJ5t entirety cfi lh8 tluntsry ¢ontributK)ns of ffl8mt*r8 olthe aThJ cth•r mèrnt*rs clthe Sorxety. The aver¥ge number of ¥￿￿1••r8. irKlu(liThJ trwtees. tht ￿ was 16. The Thomas Hardy Soclety Comwy Regi$tyabx Nurrkn. Trustees. Annual Report for the year ended 31 Dècember 2022 Tho maln achlevements and perf0m￿nCe of the charlty durlng th? year. Th Soaety ￿ F4gas¢d that rt h•ld the 25th lrtWn•liY￿ Harty Fo•b"¥al. Th• wa$ ab￿ to staG4 leclurgs aTha s￿dY da￿. The dmference the ¢harIty￿ perfomianc• during the year has m•do to the b•n•ficiarles of th• charfty. W* ar• an educatwl charty ha￿ CWT*d out tts ewrt8 Isl•J in to th• benefft ￿ our Imt4r8 8ntt io the Wider publi¢. wthen they hD¥E attenw. The deqroo to whlch the •ChIevem￿ts andpwfomian¢• durfng the ye•r ha beneffted wld•r soclety. W• •clad •s a btyJrc¥of in1￿m*.¢￿ 9￿81 •bxrt Harty 4rwJ ￿ a •po•rh•ad to or￿• hKI to wot•ct l#rK*w •rKI ti•riW. Structur•, govomance and management of t￿ ¢harlty Tho m•thods used ¢0 rttrult and appolnt new ¢harty tru$l8••. Banke 8wc4•p 8•nk pk. 10 Solrfh Str••t. Dtyc1￿tar. L%)rn•t. OT1 1BT FbJrpl• Busir*8s P•r8cthl AC￿￿ntsnts. Armrt¥g• H￿••. Victtr Jo¢keon Fln•n¢l•l r•vl•w Tho ¢h•rlty* Ilnancl•lposltlon at th• •ndof th• y•ar •ndqd 31 D•¢•mb•r 2022 The fi￿n￿lI •131 O•c•ni*r 2022 w#J ft¥the •• Th￿• fiAIy 2021 Not Incom• 115.865) 117,3511 Unrn8tiicted Re¥￿￿ Furth a¥èl4tde fry I 13.884 29,549 11.701 11.761 Toi*l Endowffj•nt fimds 11.761 11.761 TLtst F¥nd• 25.44$ 41.310 The Thomas Hardy Soclety Company R8gstr*w Nunts. (￿18 Trustees. Annual Report for tho year ènded 31 DeCeM￿r 2022 Flnancial revl•w of the posltlon at the reportlng date. 31 December 2022. re ￿0¥• been no char• in fix•J ￿. Pollcles on rgseThe$. The fuThJ$ retsinod by the Sti28ty wer• ￿k)nalty let up to cope Imlh Iho 9radU￿ drain on ro$ources caus•d by thfr contir¥Jthg cost of lrfe rwmbtrs. Flymer. lrfe mombw8 rt* recet¥e fr* ¢opie$ ofthè Soc Joumals and herKe are ￿ lorger a Slgnifcanl thain re8¢xJrces. The Souety oJnlinue$ to hok1 these r•8•rv8$ but curreni pc4Ky is lo thM• to diTh¥sh. thrw the ILThJir¥J of •ducational In 8•cC•Tr￿ry $clKdB Golnq Concern Avalloblllty and ad6qu•ey of assets off each of the lunds bo•rd of In￿1•881￿ 60U$f*d t￿1 Ih• •M•ts kn •Kh furrtl ￿ 8¥4+Lqbl• •cWlO to fu￿1 it• ol4lgatb￿ in r•8P•Ct cl•&h I￿1. Dot•ll8 of The Inde￿ndon1 examln•r D M H¢(b308 ACCA Purple 8￿1r￿ and P•rnefial Accwrtanl• Vktor JKk$on A¥•nu• DTf 3GY stst•ment of the Dlredorn Tru•lees' Re$ponslbllltles The charty5 tsusiees ore rew5ible the prep¥aticffi of thfr accwnts In xoydance torms of the ¢￿panIeS Ad 20C6. Ihe chan¢￿ 2011 A Trj the Charities IAccoLVll$ and R•xrt81 ReguL•lth$ 2008. N¢MhstsThJiThJ the exFlicit rO9￿re[Dent in ￿ extsn¢ $iaiu¢cry r￿labC￿8.IknQ Chantio8 {A¢￿rts Repmsl Regulatio￿ 2W8, 10 w*pare the Statements (n a¢oydanc8 wlh the SORP 2005. in vjewof the fgct th8t th¢ SORP 2005 ha5 tMlhJr•ffl. ts TrLtst885 determThd to Inierwet this r05porFibilty requlrfThJ thtsm lo fDlu* curTgnt best IYadK• aTrJ Ihe occam¢s 4ccordiThJ to the FRS 102 SORP ISt8tementol R•cornm8nded Practr• tsAc(tsJntir•J and ReFth"ng by Charii•sI 2015, 185 by th• Bullotin issutd in Octc&w 2018 and aFWicst4e kn atl xO￿nb"r¥j tty'mrwJ cfft LY 8fter 1$1 January 20191, (Tre SORPI.. In parlvJl8r, the knpanSes Aci and tharlty W require thè Board cl T￿tee$ to wepare finand¥l statemenls lor•8¢h finarKKg1 year*hich aTrJ fair vi•¥ fAlhe Swe of affairs cl ihe tharity •$ at th end of financial •tsJ trfth• Sur￿￿ ry delk%t L*arity. lft prepariThJ bkne fiwel￿ SIatell￿Tr￿ Board is f6quir8d lo:. . to wopare accounts in 8n tho accounts for the y•¥r •nded 31 December 2022 I reF¥)rt to tho Trustees cfi myexaftmnation ￿ the fin8nual ststyn￿ts ol the tharitats￿ CL¥rpaThy on pages 10 t¢ 31 for the year ended 31 D8cem&ér 2022 have bwn pwared in occordgThx the ChafitN85 Act 2011 Ilhe Actl and with the Finanoal Rop)rknr¥J StaThJard 102. leffethe 1st janu￿ 201618$ by FRS 102 SORP IStat8Thnl ol Re¢L￿N￿r0•￿ Prkn lor AC￿￿n￿.￿j arn1 R•pL¥tiThJ ty Charits8812015. la6 amond8d by the Bullebn k%sue(l in Octoèer 2018 and 8pF4icablè to 811 accountsry penods tegnnir¥ or* or afier 1$t January 20191, (The SORPI, pubkshgd by Chaty COrrnn￿￿ in Erfj￿￿ & Wa￿8 ICCEWI. ar*J uTrJ•r the htytwK•l cc4t ventK)n 8nd Kcounb'r¥J pJloes sot out on paye 15. R•8p•¢t￿• rn•pon•lblllll•¥ ofth•Tru•t•u tb* Ind0￿ ExAmIn•r￿d th• ol th• r•port A5 descriw on pag• 6, yw. th& thartst40 Trust•e5. or• ¥lso Ihe Dir•cteis ol the Company for th& purpo888 of Cryany18w. T85F￿￿ts￿ fw tho yopofaknon ol the finorK?o1 st8temonts in accordance ￿th tho Conwanies A4 2008. the char￿0$ Ad 201 f and all other l* and Unrteil KIWM Generalty Acc•pt•d Aethnbry Procts"ce. ¥ppltat4• to w￿l8r enbtss. sats"$f￿d tho1 the financ¥al $lat8rn•nts 9N¢ • Iru• and fair ¥1v*. The Trusl•es ¢on8kter Ihal the a￿￿rt r•guir•rr*nt of Soth0Th 144111 of th• Chaiitk?s kt 2011 (the Acll ¢kni not opply. and tw there 18 Tr) requwement in oTrJ •thd6s of Iho charity for the oJndU￿n9 of an audtt, and that the •c£ounts do not require an •udrt in Pwt 16 crfthe Com￿ni￿8 Atl 20C6 gTrJ th•t Tr) rmmber or rrnmbern have ￿qU￿ted an pwBu•nl lo S•dh)n 476 of th• Ctynpgni86 Acl 20C6. A• # u•nc*. tho Tntytw• hAV• •lxithJ that thè fin8￿191 to W￿•F￿d¢rrt •x•min•tion. Hjviry ￿trIfi•d NryMlfth3t firwKi•I •tatwrwts •r• nDt requI￿j to h •wJitsd Ur￿•rary *41 proviiion, Qf oth8M8¢. •nd •re •ligibl• Indewndenl rrry r8sFwilylty to... al the fin8￿iq1 stat•fthints ol lh• charity under S•ctw 14S of th• Att. bl fc4knw applicabkn woc¢ilures in I￿ Oir•ebons gw•n by Ihe Ch•nty Ccthmrfthn 8•cb'w 1445llbl ol the N£t. B•#l• of Ind•p•nd•nt Ex•mlr*rf• 3l•t•m•nt WKI •eop• ol und•rt• I rgporf In mpact cl my ofth• charArfI finaKial statemrrts carried out under 5145 of thg Acl. In CE￿ing Wt my •xaminatKJn, l ￿ve ¥ll Ihe 8tht4t4• ￿'(ect￿￿ ty Ihe Chanty Comrnisson und ¥•¢t￿n 145(Sllbl of the Act l•ffry oul th¢ dub•• of •n in¢J•p•ndent exarriw in rela￿n to tho ccffjdueiing of an Independènt exarrlnatw. An ind•poThJont exarnin1￿ I[￿ludes 8 ofthe s￿￿nting re¢¢xds k•pt by th charrtabl• company and ofth• accojntity lysten￿ wnF4oy•d by tho ch•nt8Ne conyany and 8 ¢cvnpari60n ol the financial 6t8lertwnts ye8entgd tmlh ¢h)se fe¢e*ds. It 4150 c3>w¢Jernth"on of any unusual Ite￿ or discbsurtss In the finanaal $tat•m•nts. and seekiThJ explanab.orts ￿. as TruBlee$. ￿¢•M1￿ suc* matters. The purp of lh• eyAminafycffj k8 to •8tatlih as lar as FO￿lb￿ thai Ih•r• have been no treaches ol chairty hgtsl8tin and th•t. on 8 test ba518 of relevant to lh• amLmts aTrJ discloswe8 mad•. Ihe fiThwKial Blatgnxnls comly with th¢ SORP. The prcredurgs undertaken do rh)t pro¥￿e aN evthnce that would te Tewred in an audrt. and inforrnation $uppli•d by the Tn￿te￿ in c(#Jrn• olthe 8xwninaty.on subJoct•J to audrt le8ts or enquines and does not ¢over all lh• matters that an 8uditrx w•uld ccffjsider in arrivir#J at an gknrirYJ afvj ￿￿ct ofan gcés beyond the Iimrt•d 4ssurarKe thal an rtep&TrJefft •xairwiiBtion prO￿de Conseqwntly. I do fiot •X￿￿ an 8Lklit the vitrw given by the fiwno81 ststeffents, ond p8wtic¥18r. I •xpress rK* ￿iniOn 85 kn whether the finanrA81 s¢aren*Nts give a and lair vw olthe 8ft8irn of Ihe charity, and my rswt is linNW to ￿ nMtt•r8 t8t wt n the 8trt￿rrt l ￿an￿ld and perfomwd fty exa￿nation so as to satisfy myseifth81 Ihp oL¥ecbves of b)e independent examination a￿ ￿hieVed and ￿fue fmalwrg the repyt l obtsined ￿Itten assurances frcm Ihe Tru5te85 01 all rnaterial mattèrs. ## **The Thomas Hardy Society** ## **Independent Examiner's Statement, Report and Opinion** Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:- The accounts of this charitable company are not required to be audited under Part 16 of the Companies Act 2006; This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable; and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect- accounting records were not kept in respect of the charity as required by Section 386 of the Companies Act 2006 and Section 130 of The Charities Act 2011; the financial statements do not accord with those records; or the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in section 396 of the Companies Act 2006 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; have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP)_ 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_ ## **Signed:-** ## _D Hodges_ D M Hodges ACCA - Independent Examiner Chartered Certified Accountants Purple Business & Purple Accountants Armitage House Victor Jackson Avenue Poundbury, Dorchester Dorset DT1 3GY This report was signed on _26 June 2023_ 8 Th• Thom•• Hardy Society . St•t•m•nt of FIna￿￿ Acllvltl•• for th• >*•r •nd•d 31 D•c•mb•r 2022 Statement of Fln•nclal Actlvltl•s (Including the Income and Expenditur• Account lor the yoar •ndod 31 DKgmlJ•r 2021 •* wulr•d by tho Companl•s A¢1 2006) Fwrfl• Voi•l Fw A1 495 1410 35.270 InvgstrtKint• hw 231 231 136 39.n1 2)1 40.012 38.1 ILY Chantsbl• B1 64,791 54.791 227 TO￿ •xpndli 55.515 N•1 IrKtyn• l•r th• > li(*J 231 116,MOI 117,3511 231 118.8881 116. 117J611 N•t mov•n￿l In lund• 11.781 41.310 58,681 SORP R•f br￿￿*t•d •tov• cl•MIIK•Ikn let SORP lkwiwts. rwww•d by SPWL Th• not•s •lLg¢h•d on p•g•s 1S to 31 form w Intswal part ol th•w •ccou Th• Thom•s H•rdy Socloty. Stst•Thnt of Financld ActJvltl•• for th• onded 31 D•combor 2022 prtgr Yvr Donolm & L•g8i•S Ch0rttsb￿ hw trrAlir#J 2.418 35270 2.416 36.270 131 38.164 R•*lry 5528 Otmr Tax on SUrF4￿ •clvrt 515 117.351) N•1 Inc(Kn• aft•r ¢M•f 117.3511 117.3511 T•t•l fvnO• ur¥*d forwd 11,761 41 J10 All •ctlvMIM d•rlve from contlnulno ¢)p•r*tl¢)n•. galni arnj Ic￿•￿, Th• not•• •lL￿h•d on p•g•g 15 to 31 ftwm ￿ htyal part d th•M •¢counl•. 10 Th• Thom•• H•rdy So¢l•ty- Statwmnl of FI￿nC￿l ￿￿vIll•l for th• y••r •nd•d 31 D•c•mb•r 2022 Th• Thom•• Hardy Socl•ty . R••our¢•s appli￿$ in the y￿r •nd•d 31 D•c•mb•r 2022 toward• fflx•d for Charlty ua•:. 2021 115.8851 117.3511 Th• •tt•ch•d on p•gM 15 to 31 lorm *n Int•gral p*rt of th•M K¢ounts. Mov•m•nts In r•v•nu• and eapltal funds for th• y••r •nd•d 31 D•e•mb•r 2022 R•v•nu• *¢cufflul•t•d lund• T•i•l Fw 29.519 11.701 41.310 231 115.8851 117.351 irnnblw• 41.J10 231 12311 lJ.184 11.711 35,446 T*x•I L••1 Y• IPund• f¢rtal F4A• 13.684 41.310 Total lund• 13,U4 11,761 25846 41,310 Th• not•• •tsch•d on p*gM 16 to 3114mi In Irthirnl part rfth••• Th• Thomas Hardy Socl•ty . StaI•M•￿ of FIfia￿ A¢llvltl•• for th• y•ar onded 31 D•c•mb•r 2022 Th• Thoma• Hardy Socl•ty Income and EX￿ndItUTe Account for the ye¥ •nd•d 31 D￿rnbor 2022 •• r&qulr•d by th• Comp•nl•• Act 2006 2021 39.781 Interesl r￿•1￿￿10 231 138 40,012 38.164 40.012 Fwdr•l•lrq 54.791 Tot*1 •xp•ndlturn In th• 56.877 116,8661 117,3611 {15.86S) R•l•ln•d •urplu• lof th• fln•ncl•l y••r 15,MS Th• not•• •ll•¢h•d ¢)n p•gM 1S to J1 ft•rm •n Int•w•l p•rt olth•M #¢¢￿nts. 12 Tho Thomas Hardy Society- Balance Sh•et aB at 31 D8cembor 2022 SORP 2022 2021 FIX￿ Herrt890 888ets 5.9 Curr•nt iu•t• Stocks D¢btQfS Co$h •t b•nk •ThJ in hond B1 10 B2 6.675 1.824 37.909 318 31.756 Total currnnt aM•ts 38.981 46,408 Cr•dllorn: *mounts f•lllng du• wlthln on• y••r 11 C1 119.4381 110,9981 N•t ¢uN•N ￿l•t* 19.545 35.410 Th• total n•t M••t• ol th• ch•rlty 25 41.310 Th• lol•l n•t ￿••1¥ ot th• ch•rfty•r• fund•d byth• fvTrd• of th• ¢h•rlty. ￿ loJlow•:. End¢x¥m•nt fund• Endowm￿1 R¢v•nu• Fund• 18 D1 11,781 11.761 11,781 11,781 R•¥trlct•d lund• Unr••trlet•d Fund• UnreBtrthd Revenue 18 03 13.684 29,549 13.684 29.549 Dulgn•t•d Fund• Totsl ¢h•rityfvnd• 26,445 41.310 The'SORP Ref induted atKJv• is tho dassificall￿ of BaLgnc• Sheet items as set in Ihe fomial SORP dowm8nts. As required by paragr•ph 4.60 of th? SORP. brwjht foThv#rd and carriad forward hJnd¥ •bo ha￿ b88n 8gr•8d lo th• SOFA. The directors ale satsfied thal ¢{￿p￿￿O5 entr￿j lo exerfft froffl the rwjuwement to obi*in an audit undgr 5g¢tion 477 ofths CoM￿ni¥S fv£t 20￿. Th8 memberB have not required the (wwny to olxain an in acc1￿c$ 7Aith $0(aityi 476 olthe A£1. The dir￿4¢y5 ackn￿• Iheir resp￿sIt￿.1￿.eS for Ih• r•]u1r•m￿ts ofth• Cthmp8ni¢s A¢t with r8sp8Ct to accounts.ng records 8ThJ th8 pr8parabon of accounts. The chanty is subject to Indepwtht ExaminatK)n w*Jer charity legi5lath￿. rgFQrt of the Independent ExamI￿r is on page 7. 13 ## **The Thomas Hardy Society - Balance Sheet as at 31 December 2022** The financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006_ applicable to companies subject to the small companies regime_ ## _M Chutter_ .............................. ## **M Chutter, Chairman** Trustee Approved by the board of trustees on -��� **..f.AZ.3** **The notes attached on pages 15 to 31 form an integral part of these accounts.** 14 The Thomas Hardy Society Note8 to the Accounts for the year ended 31 December 2022 1 A¢¢ounting policl Pollcles rel•tlng to the woducdon olthe accounts. B••l• olprnp•rntlon •nd x¢owhllng convorf The acctyjnts have be•n pr8par8d the basis. uththe hthri￿1 cost Cc•W8nti￿. #nd in accordanco with Ihe FinsrKial RW"r#J Stsndard 102. leffeth.ve 1st Janu¥y 20161 ￿d'FRs 102 SORP Iststement ol Recc¢nmended Pr8Cti¢e lor A¢counliThJ and Refwts"ry by Charibesl 201S. Ips by Ihts 8ull8bn iBswd In October 2018 aTrJ 8pplicabl8 10 all ac(tsJniino pw¢>a8 btymnir*J M (x aft•r 151 Jarwary 30191. (TM SORPI. ￿t￿lshOd by the Charity Commi$si<¥) in & wa￿ ICCEWI. •ffocb'¥* JanLtw ￿10. . in acce￿dance wth all gWicabl& law in the ¢harty$ ju￿6￿1¢*1￿ ￿ rtgistratkin, •xcw that tts dwity has Ihe ￿￿1*111 staternenls m acct¥dan¢• the FRS 102 SORP (Stat￿￿1 ￿ Re¢omm8TrJed PradKe ￿ Ac¢wffl>rwJ aTrJ Rewbry by CN•rfYesl 2015, la$ amended by th9 B￿le11n i8suod In October ￿16 *kWKab￿ to all Fthe•Js beginniTha or aft8r 1st J8nuary 20191,1Th? SORPI. in prefererK¢ to th• SORP. ts SORP 2tM)5. %thich has ¥trYthdrawn. nohwihstandiTrJ Ihe fact that tho oxtanl staiuw rewlatm. the Chanms lknryjnts and Rwtsl R•Julal*Ms 2CQ8 r¢fvr 0*F4￿￿Y 10 tho SORP 2005. Thi¥ ho8 t4•n donfr to accud cwrwl t•M pracOt•. Tho ¢hAnlabl• athimties arg ffrtirdy 4Y•p•r*knl on CCI￿n￿r9 s￿¢rir￿nl and thrntionB. As • ¢￿••9U￿nCa. the goln9 oonc•rn basis is depen￿1 ¢)n th• fijlure flrr* d lh6￿ urt*t•n fiJTrth'ng streom• The Trust•8s ar• satisfied Ihat. at lh• Ilme of 8pproviTha th¢ finanwl $t•iemtnts. rt Is approwole ￿ adopt wThJ c(¥vrn b951$ In pre￿rIng the fi￿[￿￿•1 Ilat•m¢nt•. Tl* ar• rKA mr• o1•7y al>C￿ th• ¢*wltyi lo conlnue # • Wng Rknk# Ind fu¢w• M•wnpllo Th• th•rty l• ¥ Put4￿ b•r*fft Nalur• of InMm• IrKorn• r•m•nts Iho ol m￿b￿l. ￿￿>￿.[￿h￿. Irf• Mom￿lipB 8ubKn.pIJ￿. of pubhCatV)￿. ntsrer¢e receipts. •venl receipts and th￿￿81n9. INJ￿￿ed fft the Slalemenl of Financlal Adivilles on on ac¢Fuals basis. Vduntary irKom• w•y ol d¢)nitscrn Ind lo Ind￿ in the Slalernwl of Fin•r￿￿1 Actiwlie6 w￿n r•cwvabl¢. ¢•t•qor5•• of Ineom• Incom• Irom •xchango transl￿¥ 18 rtt•N•J ty the c*8ntyfc( 0￿•)8 c¢ suFf4￿d undgr contract crf where lemeTrt 1$ subject lo lulfiuirg r￿&16￿ CmJNh￿$. The Incom• th• dwnty 8pwoxirnat•ty wl In value to the 9t￿￿ LV serwce5 SUPF4N*1 ty the ¢hanty lo thv purchB8er. Incom• from • non4xchango tramactlon thè chBiity rec¢i¥es value fr(th th& d¢￿ equ•l value In exchange, 8th1 ol rw. gcod5 and 8erric¢s Ir•*91V￿ *iIIxKrt gNry equal Val￿ in excliangv. 15 Tho Thomas Hardy Society Notes to the Accounts for the year ended 31 December 2022 Income recognltlon ISOFAI on a retyvaYe basK5, when o transa¢bon crf other evenl resuNs In an I￿r•8$0 In th8 ch8Ws asset5 Of roductlcffl in its liatM"lthe8 ar￿% onlywhen chaty has Wl ents1￿ WKJ)me ts probatAe arxl can be rkwsur&l reloNy. Incorne Subject lo twms arbj ¢c*KhlhJn5 wIMth musl be mt l>th tt* dwrty to ts r•styJreos rWin￿•d unul the cond￿￿)$ hwe bo¢n rrnt AlgTr*•r•blp •thcrfptkn The Incctho any ass￿l8t¢d Gth Aid ty 011￿r tsx refvrKI tr(￿ • rKwveLI by chority in t n8lur8 of8 Oft, 18 accounteoj Icf on • th)Mbm. Polkh¥ r•l•tlng to •xp•ndlfynv on g¢xx(* •nd s•rvl¢•s wovld•d ts the chartty. R•wnltlon 0111￿1￿18# and •¥p•rrflltsJr• A liatl'lity, and thg 0¥g•nthtw•. 11 rlc(NJrw￿ CerntsuL*ve 48 8 r••ull ol• pg61 •venl, and whon it 18 more likdy Ihan 8 irnrAl•r ol•cLy￿ bor*fts wll bo r•quiréd in wttbrnent. and t nt oftt* G4YWJon c•n b• e•Urn•i•J. Ll¥blltt*$ •rfilng from fubjre lurbjlrg coMmth￿tt ccfiSlruLl￿* rt4Wlth•. I￿Ud￿l0 pwformanc• ￿L•led gmnts, wmre the tlming •rnomi ofth• fuhwe eY¥•ThJrtwe req￿r￿ 10 8•111• the uwrtain. g1￿ to a prow•ion in r•vithv•d at the ￿J. Th• prov15￿￿ is I[￿r00$•I$ to rtsffoct any Incrèaw in ligljlthM. is d￿reaSed by Ihe ubl•ab¢J) of any wN'8ioTr wI￿n Iho r•v8r58d rf any pwg 18 no lonpr requiW. T￿ rrov•m•rt8 *r• chorg¢d or lo lh• fvnd6 oth￿1188 to th? VolunlMr• In acct¥darte *4th ts SORP. and In cl Ilw drtt¢uW kn (l￿n9 8 rnrt•ry th• tsJnthtsrtbTr from ¥dunt¢ers. th• Contr￿1￿)n ol ¥c4unt•ws ty not inckMl8d the Irwmo olth• thar¥ty. H¢Mv•r. th• Iru51e88 val￿ Cortint￿ lo IIM) Kti¥rfm cl th• cl•rfy by vdunt•èrn and Ihi• i• rnty• fijlty in Polkh$ rnl•tlnq to •ss•ts, Ilabllltt•¥ •ndprovlslw •ndoth•rmattor& T•ryll)h Ilx•d•ts•ts Twglbl• ILtyJ aB•ets ￿ me•wred •t tryr•l f4Jt*thwt r¢v¥lugkn, or IldLN)•ted, a5 described Cost Val￿ irth all colb in the alset inlo Ns irrteThJ8d YAtrfkir¥J corthon. Over tslr estSmthJ INes. oirK8 aqu6wnon¢ F￿lureS 25 % stsghl Iir 20 %5trWI 16 Tho Thomas Hardy Socloty Notes to the Accounts lor the year onded 31 December 2022 A regular ￿nU11 cllhe likg14K*X rf •ss•t r8 uThJerfakw. A¢￿￿ntIl￿a lor uplw gr•nts f￿•d aJ¥81 fvnd Gth oftar81￿¢ fix￿ a¥s8t6 Orgr￿ ofa lthJr•. Icrfv pLryMe8 LY a¢q￿n￿j SFwfic 958ets to be fully utili¥4 In the lurtheraEKe ol the ctycts of ￿ ¢h*ty. are credrted lo fixed asset funds aftw tho donated assel h•s been recthved w sums h9¥0 been property •Xpe￿d on lts 19s1￿ed pww. Whwe the te￿5 olthe grft requir¢ Ihe charty kn IKld the assei on ba•ls PLYF*xe. then th• flx•d asset fvnd 80 croated t8twri5•J o¥ a restrthd fixod au•t fvThJ. and th• relevaré reslricbor* are ￿t￿j in the fixed •ss•t note 8. Where the terms olth• g+ft are met orv the ￿30¢ ￿ xw*r•d. $0 th¢ chgrtykj LW th6 aSB81 on 8n unrestrfcted basis. Ind￿11￿j the nght lo rew%t the pr(Keed8 of ony fu￿re Sale ollhe as￿ on Bn unre5thctsd b•$is. then the fixed 48$Ot fund ￿ created 18 catego￿￿ as * i*iai8d fix•J a8¥•t fvrwj. When assets are acquired fty the fL¥tr•rarK• c4 the chorW$ ot4xts. tr* c41thty¥ wi unre•trthd fund8. 4 tronsfer 1$ m*Je from unresthcted to o fixed as581 Wh¢tlw acquired knlth UmStiid•J ftY#Js. tr* •st•t *Awir•J IJ IrthHy b•L•nt• slwt •1 Ihe lull ¢o$t of •cqul8th'cn C￿ sub6equenl [￿lU•￿0Th. A8 the re￿Ild aiiels ar• deve￿1*). in rKcordarKe wilh Its O*.in c￿d￿r to rof*t dlrnunWon In th• •6set. a transfer18 made Ihe relevart fix•J oBsel unr•str￿￿ u f•strl¢i•J revenuè fund5, as •pprcpnal• toth• i•rm8 d th• LyVn￿ yft. rf•ny. Tr éffect ol Ihi$ ré Ih¥t th• cl *1 ••sel luNts S￿11 •wat• to ts not Val￿ of fixod AM•ts. In fi18t ymr thit Ihrd FdKy w •Lt4•d. a traNl•r to fixthj •11ot m•J• •q11￿￿￿t to D•t b>3k valu• cl the 088¢ts. Any re8h4u8111otslrty to lh• ¢Jcrtr ariiiry Irom. tr •y4mpb•. th• a￿VI fubn sakn, 1$ diK4c4•d ￿ a eoniing8nt Iwbllty unl•8s th• event Ihat W￿￿j Irliger r•payfiwt 9rart becrn wob*4• IL•￿1￿ r￿￿T￿Trt li In￿l•r #8 thL4 r¢l¥tes to Govtmnent grants oTrJ to ext&)t #wi rf may b? a dyrture Ihe FRS 102 SORP {stst•m￿l ol R&c¥nmer*J8d Prathc4 tr AcctyJthr¥J aThJ ReF#Yb'￿ ty Charth812015. IM 8m8ThY•J by lh• Bullth'n 188Utd in Octot4r 2018 ?nd 8pplicablé tts all acc#untir¥J lJeginnir¥a on cf after l•t 20191. ￿h8 SORPI, ch d•partUf• 1$ jltslth•J ￿ the b46v4 th•t rt lo£￿AY SORP. H•rftsg• M8•¢• I herllage a88*8 4r• Il ￿Sl 8to¢k• and WO￿ In progrH• Stock is valL*d al th• ofcoit r*t r•al*th Debtor8 arn rM•swed ¥t tsr rec4r4wth at the sl*et d•t•. Flnanclal InBtrwnenls Includln9 ¢•th Ind ￿nk bAlan Cash hdd by Ihe chaiity is induded at the aftyxmt attu4ly c4wnt*J * the year eThY. Bank baLqrw. ￿ether In 17 The Thomas Hardy Socl•ty Not•• to tho kcounts lor th• y•ar •nd•d 31 [lecem￿ 2022 Fund kwinfln9 2 U•blllty to tax•tlgn TnMl•tt th•t th• (￿fity salisf* Ihe tests E•t rArt kn par•jrn￿ I ScW* 8 d lh• Fkn•rK• *£t 2010 In• rec*%*d wthin (•t•￿￿ cover•J by chllfv 3 part 11 ol Ihe Tw Acl 2010 ry Sxts)n 250 cl lh• Taxltth (rf Ch•rg••bl• Gal￿ 1992. to tr* •xt•it that •r• asW*d •y£k*Mly on th• t￿ r•lw•nt cc4t• In SI•l•ff￿¢ of FlwKi•l 3 Wlndlng up or dl••olutlon of th• ¢h•rty S Th• ¢onlrlbullon ol volynl••r• *kn•t•d •Fvoxim•Wy 1.XQ W• t￿. arr8rythY•)ts wth vc*Jrt•w• •r• drffi¢uM to pr•cAdy 8 R•mun•r•tlon •nd p•ym•nt• lo Trwlw• •nd p•rww conn•ct•d T*lth tlwi 18 Tho Thomas Hardy Soclety Notes to the Accounts for the year endod 31 Decwnber 2022 7 Heritsge assets Includ￿ In the ¥ccounts Toi•l ol Total Gf AtTAlu•tw v•lwfion and y￿u•t10Th •nd 2022 2022 2021 Cost At 1 J8nuwy 2022 AI 31 OKomb•r 20 D•w•cl•th At 31 D•wnb•r X122 N•t book valu• Th• Thr80 Mèrys wmth.ng rw•s•)ts • as••1 •• rt • h11tty￿ #Trj li Iwkl •TrJ malnt•iMd pikidp4ly for Its lo kr￿ oAlur•. 7he paintiThJ was onc• 0￿ed by Thrn Harty •nd w48 •¥Jlr•J &) At • tmt ol £5.CW aftw • lund (r￿ Thom•• Hgrdy Piciurn FuTrJlw¥$ •et up to embl• rt8 on to M•x G•t•. • IvJr* d Tlw4s ￿lty. on (thlrfl ol DrycM•l•r, Dorut. 8 Tangtbl• flx•d ••••l• Land •Thl eulldlng• Flxiur•• & om¢ ffttlny •wlpmenl Tot•1 Co•t At 1 J8nu*y 2022 64S 4,872 At 31 D•e•mb•r 2022 Dep￿0•¢￿)n At 1 J¥nuwy 2022 845 4.027 4,872 At 31 D•c•mlb•r 2022 845 4.672 N•t book v•tu• At 31 O•¢•mbor2022 19 The Thomas Hardy Soclety Note8 to the *Lcount8 for the year ended 31 Do¢omber 2022 L•nd •nd Flxlur•• a 8ulldlngB fftbnys equ5￿OnI Total 01 January 2021 845 4,027 4.672 31 D•umb•r 2021 4.027 D•preclatlon 01 j￿Uary 2021 4.027 4,872 31 DK•ffl)•r 2021 4,027 ￿872 N•1 book v4lu• 9 Stock# & W•w Cyff•nt Prfor Yur Endowm•nt Toi•l FLknd• Tot•1 Fund• Fun411 Fuh Fund• 31 M•mb•rnhlp •th¢rfptSon• •• don•tlon• 495 2,416 Total Donatlon¥, Grants and L•gacSe• Total DonatlonB. Grants LooacS0• A1 2,416 24 Income from ch•rltsbl• KtITAtl•* . Tradlng Actlvltl•• CutY•nty••r cutt￿t}•¥ Cwrnrt J•* ¢uvnnt J•w CuN•nt >w Prtor Yvr R*irkt•d Tol•l Fund• Tot•1 lund• F4M Fun 2021 Prlmary purpo•• •nd •ndlt•rytrndlng Sale ol go¢>a5 promobryj th¢ works of Th0￿* H#rdy L•etur8 and •v•nt Conforgnce fees and tick•t 881•8 3.2115 1.335 13.599 13.S99 10.857 3.221 3.221 4,826 Subi¢Wb)n• 19.201 19301 18,252 Toial Prfffl•ry pury>g•• •nd •n¢lll•ry tr4dlng 39380 39.286 35.270 26 Yotsl Incom• from ¢harbl)l• xtMII•• y•w Curv•nl ylw Currnni Cufr•nt yw Prlor Y••r Endowm•nt TO￿ Fund• F￿dI Tatsl Fund• Curr•ntywr Fund8 2022 2021 Tol81 irrtom tharrtable tr8dK¥ 39286 39.28• 35,270 Tol•l from ch•rltsbl• •etl¥*U•• 39386 3•.286 35370 24 Tho Thomas Hardy SoGIoty D9tsIl￿ analy41s of Incom• and •xp•ndlturn for th• and￿ 31 D•c•mber 2022 as raqulrnd by th• SORP 2015 28 Invo$tmont Income ￿*r Cwrnnt Cun*nt Cumt y* prtor Year Unrn*tvkt•d RMtrti•d End0¥m￿ Tol•l Tol•l Fund• Fund• 2022 2021 B•nk In1•r￿t R•thv•b 231 340 Totsi Sh￿￿tment Incom• 231 231 27 Oth•r In¢om• •nd galn• Cuff•rrt>*w Curr•rt >*w Cwrnnt>w Ctsff•ni y••r Prf¢rY••r Unrn•trb¢t•d RMtrfei•d Endowm•rt TOW Fund• Totsl Fund• Fund• Fund• Fund• Currontye•r 2022 2022 2021 Sundryotmr h*om• 138 Tot•1 olh•r I￿•m• 138 28 Support Go•t• for ch•rltabl• •ctlvlll•• C4Th•nt>Yw ¢ury•nt >w Cuff•nt y•w Pvbor Y••r Endow￿ Tol•l Fundl Tot•1 Fundl Curr•nt Ymr Fund• 2021 Voluntw coJl• Training and welfare- vc4unteers Travel and subsistence - volunteers Cost ol trustees meetings 228 280 2.728 Pr•mls•s Exp•ns•s Rent payable under op•rab'rg leaaes 4.250 4,260 2.112 Admlnlstrntlve ovwhead$ Postage Stationery and wlnting Infomalion and publbcations Subscriptions to perioduls Hire of equipment Sofiwafe licences arKI exper￿ Advertssing and marketi Llabilty and Contents insurance Sundry expenses Bursary Equipment. repairs, expenses and maintenance Prizes 2.236 490 907 70 35 4,871 4.871 3,992 396 328 227 633 1.086 2.300 458 250 25 Tho Thoma8 Hardy So¢lety Detallgd anal￿15 of Income and •xpndlturo for tho wdwql 31 Dgcomb•r 2D22 48 requSrod by the SORP 2015 Charitable doriati￿¥ Bank charges Bank charges- e￿OneOuS fee refvnd 360 3.740 275 16171 18171 As d•tailed in Note 29 7,335 7,336 7,690 Support ¢o•ts b•for• rn•llo¢•tlon 26.760 26.7SO 23,304 L•$* $upport costs mllocat•d to spocmc Ktlvltl•s To costs of ra4slNJ funds 124.664} 124,4641 123.137) Total Support colts . Curr•nl Year 1.0 1,0 227 123,137) I th• •XP•￿altiTrr• i) th• ￿r•Str¢I•d. 29 Oth•r Exp•ndltur•. Go¥•min¢• ¢￿ts CuN•ntJw CwTrrtyw Cuff•nt Prfor Y••r Tol4 Fund• Toi•l P￿1¥￿• Ftsnd• Fwid• 2022 #uranee -Non audrt or •xarnino* Fem p•K4 to tr* •y4Tryrrf8 firm 2,200 J,390 7,33S 7,336 Totsl addStk>nal fws kncluded In Support C￿ta It Not• 28 7.336 7,338 7,590 All th• •xp•ndrtur• in lh• prSor VAS unr•11￿*•d. 26 The Thomas Hardy Soclety DOtall￿ analy4is of Inc¢)m• 4nd •xp•nd5turn for thg •ndod 31 D•c•mb•r 2022 88 rnqulrod by the SORP 2015 Prforywr Unrn¥trkt•d Fund• PrhxV••r Prh)r Y• PrlorY••r Endty*in•rt Toi•1 Fundl Fund# 2021 2021 Tol•l •ddllk)nil f••$ fjnc￿d•d I •upport ¢o•ts #t Nole 28 30 Total Ch•rltabl• •xp•ndltur• Ctsyrnnt Cuwrnfit >•¥ C￿￿11￿ ¢¥Th•nt yw PrforY• Erkn•iit Totsl Fund• Tothi Fund• Fund• 2022 Currnnt Ye•r Fur 2022 2021 Total 8UPWt costs 1,088 227 Tolal ¢h•rltabl• •xp•ndbturn 1,0 227 I lh• •xp•ndtbJf• i) lh• w y*•rw•• unrnatrthd. Pvlor Y••r Prforymr Prfor Y••r Prforv￿r ur￿￿111t1•d RMirtt•d Endo￿•￿1 Totsi Fund• Fund• Fun Ptlor Y••r 2021 Total 8UPWrt eO8ts 82d 227 227 Tot41 ¢harft•bl• •xp•ndlturn 227 227 31 Exp•ndRur• on r•l#ln9 lundB Ind of ￿n￿lm•nt m•nag•m•nt CurY•nt ￿•1 Curr•m yw Cuft•nt yw CvrT•nt >wr Prtorymr Vnrn¥trl(*•d RMlrfct•d Endowm•nt Totsl Fund• Totsl Fundl Fun Fund• Curnt Y••r Joumal expenses Fundraising Iradlng cjjsts Events - calerirKJ Events - entertainment Costs of charity shop selling goods Events - lecture fees Events . travel and mdeage Events- venue hire Events- other Rèalkncated Irorn 8UPPOrt costs 12, 12.959 9.612 3,028 441 1,902 2,138 200 4.280 B,600 1,900 23,137 4.99T 1.910 1,653 4.997 1.910 1.653 2.41S 1.720 2,416 1.720 24.664 27 The Thomas Hardy Soci Dètall•d analysls of Inwmo and oyndlturn for th¥ y•ar endad 31 D•combor 2022 as roqulr•d by th• SORP 2015 Total fundrnhlng 64,791 54.791 56,288 28 The Thofflas Hanly Society A¢tfvlty anatysls of In¢om• afftd •xpondllurn for th• for >wr •nd•d 31 D•c•m￿r 2022 Thls anatysl$ 1$ ¢lauslll•dby a¢dvlty and notby ¢onV•ntlonalnomlnald￿¢rlP1Ions. 32 Anal￿1* of Income by a¢U¥lty SOFA rnf 2022 2021 Adlvlty Incom• frorn ch•rlt•bl• •ctlvttl•B Promobry Ihe lrfe orn1 ol .288 36,270 Summ•ry of Tot•1 Income. Includlng lh• Ii•m$ •bov• Charil•bl• Kts¥￿.•8 Donations & Lèg>x Invoiimoftt ir*cffj• ¢Jhgr i1￿0￿ 35,270 2.418 340 138 Al 231 Tot•1 Ib%om• M •ho¥m Sn th• SOFA 40.012 C•t•g0rf•i of In¢om• 40,012 38,164 33 AnalyBl• of ¢h•rlt•bl• •xp•ndltur• ty 4¢tlvlty Adlvlty Support l¥*nl lundlng of actlvlib•• 2022 T<*•1 Tot•1 2022 2021 Promotlnq th• IM• •nd ol Ch8rit8bl• tradin9 CC6t8 Vdunte•f ce6ts 30.127 ¥127 1728 4250 11A39 32.151 2.728 4.29) 11.439 Premk8es eyn6e6 min￿trats￿ overtw Profe80bJnBI fe8s 2,112 12,498 Total Promotln9 th• Ilf• and wort• ol Thornu H•rdy 30.127 2&750 55ITI BI515 29 The Thomas Hardy Socioty Actlvity anaty•l¥ of In¢om• and •xp•ndFluv• for th• for th• >wr •nd•d 31 D•c•mb•r 2022 Summory of ¢harltsbl8 costs by actmty rn¢t Supp Grant funding of actlvlti 2022 Totsl To 2022 2021 Total ¢hvltabl• •xyndlturn 30.127 26.750 55,877 66,S15 Tl* baiii of allLtAIK)n of tt4ts b8th￿•n is ¢J•su￿ urthrKcamb"rg t*)hc4"01 An•ly•l• of ¥upport •nd colts by th•rllabl• act￿1•8 Gov•m•nc• Fln•n¢• Human Tot•1 A¢tfvMy Prunourvj tts 4r• •bY crf TIK*rh H•idy 2,726 45,816 55,877 Gr•nd Tot•1 2.726 45.810 $5,877 34 Anal￿1* ol non ch•rlt•bl• •xp•ndltur• by lctlvlty A￿¥ Fwrftr•l•lnp FUndr￿lIn9 artl¥MI •¢Uvltb•s 2022 2021 DSr•ct fundrnknlno eo• 30,127 32,151 rnthr•¢t fvndr•l•lng CO•t•:. Vclunleer Premises exF4n8é1 AdrnlnislratiV8 overt￿#d& 2.728 4.250 1,185 Total M•t• ol Fyndr•l•ln9 •Gtl¥l 31161 Non C￿rItable tradlna 2022 Non Charitable tradlna 2021 Ilon Trnoyng Acdvlty I &mdry ¢xpenw¥ Totsl Non ch¥lty Tr￿1r4 Acuvlty 1 1,086 The Thomas Hardy Society Actlvlty analys1$ of In¢om• and oxp•ndltur• for th• forth• ￿•r end•d 31 D•¢•mb•r 2022 2022 2021 Totsl costs of Fundra¢sin9 a¢bw¥es Tot81 Non charity T￿￿l￿a Acmi 1 32,151 Tot•1 non ¢lwtt•bl• •xpmthtur• 39.374 32,151 Thg b￿￿{￿Tr ol wer*Ythw¢ by type fwKII ￿ LIe1•l￿d In 34 35 C•rrylng value of work In pn>gvM• an•ly••d b•lw••n actlvlti 2022 2021 6,675 6.676 31