## **Trustees’ Annual Report for the period**
**From 01.01.2020 Period start date To 31.12.2020 Period end date**
**Charity name: THE TOLKIEN SOCIETY**
## **Charity registration number: 273809**
## **Objectives and Activities**
||SORP reference||
|---|---|---|
|Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|The Tolkien Society seeks to educate the
public in, and promote research into, the life
and works of Professor John Ronald Reuel
Tolkien CBE, and in furtherance of these
objects has the following aims:
- to afford a means of communication of
ideas between scholars and others who
have a mutual interest in the life and works
of Professor J.R.R. Tolkien CBE;
- at suitable times to sponsor and support
special projects relating to the life and
works of Professor J.R.R. Tolkien CBE;
- to publish a journal at regular intervals
promoting these objects;
- to establish a memorial centre devoted to
study, lectures and exhibitions relating to
the life and works of Professor J.R.R.
Tolkien CBE, preferably in a location
associated with him;
- to maintain and expand an archive of
Tolkien-related material for research
purposes|
|Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.|Para 1.17
and 1.19|Membership is available to anyone
worldwide on payment of an annual
subscription.
- All members receive 6 copies of the
Society’s newsletter,_Amon Hen_, and one
copy of the journal_Mallorn_, annually, either
as hard copy or electronically.
- The Society maintains a website,
www.tolkiensociety.org and several social
media channels through which it has
engagement in the millions
- The Society holds an annual general
meeting followed by an after-dinner lecture
given by a prominent Tolkien scholar.
- Annually an academic seminar is held
which is open to the public, where a series
of lectures from researchers on a selected
Tolkien-related theme are given. The|
proceedings of these seminars are published and available for sale. - A weekend of lectures and other activities is held in Oxford annually, culminating in a visit to Professor J.R.R. Tolkien’s grave. This is open to the public. - Every 7 years a public conference of lectures and other events lasting several days is held. The proceedings of such conferences are later published as a substantial academic publication. - The Society maintains an extensive archive of Tolkien publications, original texts, news clippings, fan ephemera and other scholarly works which is of significant research value. - The Society offers a bursary to support Tolkien scholars. Statement confirming whether the trustees have had regard to the guidance Para 1.18 issued by the Charity Commission on public benefit
**Additional information (optional)** You may choose to include further statements where relevant about:
||SORP reference||
|---|---|---|
|Policy on grant making|Para 1.38||
|Policy on social investment
including program related
investment|Para 1.38||
|Contribution made by
volunteers|Para 1.38||
|Other|||
## **Achievements and Performance**
||SORP reference||
|---|---|---|
|Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|In 2020 six issues of the newsletter_Amon_
_Hen_, were published and distributed to the
membership. A new editorial team was in
place for the journal_Mallorn_and there were
2 volumes as one was not published in
2019
The Covid-19 pandemic meant that all
events had to be held online using the
Zoom platform.
The Annual General Meeting was held on
18 April. A lecture was given afterwards by
Dr.Una McCormack.
More than 400 members from 37 countries
attended the on-line Seminar. Several
quizzes were also held on-line.
The annual Oxonmoot took place from 3-5
September. 534 delegates, both members of
the society and of the general public from
many countries attended online, the greatest
number for any event in the history of the
society. The annual visit to the grave of
Professor J.R.R. Tolkien CBE to lay wreaths and
remember the person whose work inspired the
Tolkien Society was filmed in advance.
The Tolkien Society has learned the value
for members of holding events online, to
enable far more people from many more
places to attend. In the future events will be
held both in person and online.
Membership of the society has continued to
grow strongly to 2880 at 31 December.
This is probably related to lock-downs as a
result of the pandemic, and may not be
sustainable in the future.
A large donation of £30,000 was made to
support the restoration of The Story
Museum, Oxford.|
## **Additional information (optional)** You may choose to include further statements where relevant about:
|Achievements against
objectives set|Para 1.41||
|---|---|---|
|Performance of fundraising
activities against objectives
set|Para 1.41||
||Para 1.41||
Investment performance against objectives Other
## **Financial Review**
|Review of the
charity’s
financial
position at the
end of the
period|Para 1.21|The Tolkien Society’s financial position
at 31.12.20 was sound, with £161,257
carried forward to 2020. The surplus for
the year was £8,071.||
|---|---|---|---|
|Statement
explaining the
policy for
holding
reserves
stating why
they are held|Para 1.22|The policy of the Tolkien Society on
reserves is to ensure that no restricted
funds go materially into deficit and to
maintain sufficient unrestricted funds to
cover all foreseeable costs for the next
two years. The reserve for restricted
funds relating to events, such as the
Oxford annual conference are used to
pay deposits on accommodation and
meeting rooms in advance of monies
being collected from bookings.||
|Amount of
reserves held|Para 1.22|£161,342 was carried forward to 2021
(2020 £153,186).||
|Reasons for
holding zero
reserves|Para 1.22|There were no zero reserves.|**Not applicable**|
|Details of
fund
materially in
deficit|Para 1.24|No funds were materially in deficit.||
|Explanation
of any
uncertainties
about the
charity
continuing as
a going
concern|Para 1.23|There are no uncertainties about the
Tolkien Society continuing as a going
concern.|**Not applicable**|
**Additional information (optional)** You may choose to include further statements where relevant about:
|The charity’s principal
sources of funds (including
any fundraising)|Para 1.47||
|---|---|---|
|Investment policy and
objectives including any
social investment policy
adopted|Para 1.46||
|A description of the principal
risks facing the charity|Para 1.46||
|---|---|---|
|Other|||
## **Structure, Governance and Management**
|Description of charity’s
trusts:|||
|---|---|---|
|Type of governing document
(trust deed, royal charter)|Para 1.25|A constitution adopted on 28/05/1977, as
amended by the Annual General Meetings
held in April 2002, April 2003, April 2007,
April 2010, April 2017 and April 2019. An
Executive Committee manages the charity
in accordance with the constitution|
|How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|By an association of members who pay an
annual subscription.|
|Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|Annual election by members of the Tolkien
Society at the Annual General Meeting of
the Executive Committee. If a Trustee
resigns in the course of a year, the
Trustees co-opt a new Trustee, who will
need to be elected at the following Annual
General Meeting.|
**Additional information (optional)** You may choose to include further statements where relevant about:
Policies and procedures Para 1.51 adopted for the induction and training of trustees The charity’s organisational structure and any wider Para 1.51 network with which the charity works Relationship with any related Para 1.51 parties
Other
## **Reference and Administrative details**
|Charity name|The Tolkien Society|
|---|---|
|Other name the charity uses|Not Applicable|
|Registered charity number|273809|
|Charity’s principal address|12 Sheepfold Avenue, Rustington, Sussex, BN16 3SQ.|
|||
## **Names of the charity trustees who manage the charity**
|1
2
3
4
5
6
7|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year **|**Name of person (or body) entitled**
**to appoint trustee (ifany)**|
|---|---|---|---|---|
||Shaun Gunner|Chair||Annual General Meeting|
||Ian Lawrence
Collier|Secretary||Annual General Meeting|
||Penelope Anne
Haward|Treasurer||Annual General Meeting|
||Niamh-Elizabeth
Riordain|Membership
Secretary||Annual General Meeting|
||William Andrew
Sherwood|Education Secretary||Annual General Meeting|
||Daniel Helen|Officer without
Portfolio||Annual General Meeting|
||Lyn Wilshire|Officer without
Portfolio||Annual General Meeting|
– Corporate trustees names of the directors at the date the report was approved **Director name**
Name of trustees holding title to property belonging to the charity
**Trustee name Dates acted if not for whole year**
## **Funds held as custodian trustees on behalf of others**
Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets
## **Additional information (optional)**
## **Names and addresses of advisers (Optional information)**
|**Names and addresses of advisers (Optional information)**|**Names and addresses of advisers (Optional information)**|**Names and addresses of advisers (Optional information)**|
|---|---|---|
|**Type of**
**adviser**
**Name**
**Address**|||
||||
||||
||||
||||
|**Name of chief executive or names of senior staff members (Optional information)**|||
||||
## **Exemptions from disclosure**
Reason for non-disclosure of key personnel details
## **Other optional information**
## **Declarations**
**The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
**Signature(s) Full name(s)** Penelope Anne Haward **Position (eg Secretary,** Treasurer **Chair, etc) Date** 01.10.2021
THE TOLKIEN SOCIETY
273809
## Annual accounts for the period
> 01.01.2020 **To** 31.12.2020
## **Section A Statement of financial activities**
|Guidance Notes
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Incoming resources (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01
76,255 5,268 - 81,523 68,824
Charitable activities
S02 - 9,960 - 9,960 60,608
Other trading activities
S03
4,154 5,750 - 9,904 9,488
Investments
S04 - -
- -
Separate material item of income
S05 - - - - -
Other
S06 - - - - -
**_Total_**
S07
80,409 20,978 - 101,387 138,920
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
730 - - 730 401
Charitable activities
S09
88,647 3,854 - 92,501 130,730
Separate material item of expense
S10 - - - - -
Other
S11 - - - - -
**_Total_**
S12
89,377 3,854 - 93,231 131,131
S13 - 8,968 17,124 - 8,156 7,789
Net gains/(losses) on investments
S14 - - - - -
**Net income/(expenditure)**
S15 - 8,968 17,124 - 8,156 7,789
**Extraordinary items**
S16 - - - - -
**Transfers between funds**
S17 - - - - -
Gains and losses on revaluation of fxed assets for the charity’s own use
S18 - - - - -
Other gains/(losses)
S19 - - - - -
**_Net movement in funds_**
S20 - 8,968 17,124 - 8,156 7,789
**_Reconciliation of funds:_**
Total funds brought forward
S21 110,156 43,030 - 153,186 145,307
**_Total funds carried forward_**
S22 101,188 60,154 - 161,342 153,096
**Recommended categories by**
**activity**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Other recognised** **gains/(losses):**|Guidance Notes
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Incoming resources (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01
76,255 5,268 - 81,523 68,824
Charitable activities
S02 - 9,960 - 9,960 60,608
Other trading activities
S03
4,154 5,750 - 9,904 9,488
Investments
S04 - -
- -
Separate material item of income
S05 - - - - -
Other
S06 - - - - -
**_Total_**
S07
80,409 20,978 - 101,387 138,920
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
730 - - 730 401
Charitable activities
S09
88,647 3,854 - 92,501 130,730
Separate material item of expense
S10 - - - - -
Other
S11 - - - - -
**_Total_**
S12
89,377 3,854 - 93,231 131,131
S13 - 8,968 17,124 - 8,156 7,789
Net gains/(losses) on investments
S14 - - - - -
**Net income/(expenditure)**
S15 - 8,968 17,124 - 8,156 7,789
**Extraordinary items**
S16 - - - - -
**Transfers between funds**
S17 - - - - -
Gains and losses on revaluation of fxed assets for the charity’s own use
S18 - - - - -
Other gains/(losses)
S19 - - - - -
**_Net movement in funds_**
S20 - 8,968 17,124 - 8,156 7,789
**_Reconciliation of funds:_**
Total funds brought forward
S21 110,156 43,030 - 153,186 145,307
**_Total funds carried forward_**
S22 101,188 60,154 - 161,342 153,096
**Recommended categories by**
**activity**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Other recognised** **gains/(losses):**|Guidance Notes
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Incoming resources (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01
76,255 5,268 - 81,523 68,824
Charitable activities
S02 - 9,960 - 9,960 60,608
Other trading activities
S03
4,154 5,750 - 9,904 9,488
Investments
S04 - -
- -
Separate material item of income
S05 - - - - -
Other
S06 - - - - -
**_Total_**
S07
80,409 20,978 - 101,387 138,920
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
730 - - 730 401
Charitable activities
S09
88,647 3,854 - 92,501 130,730
Separate material item of expense
S10 - - - - -
Other
S11 - - - - -
**_Total_**
S12
89,377 3,854 - 93,231 131,131
S13 - 8,968 17,124 - 8,156 7,789
Net gains/(losses) on investments
S14 - - - - -
**Net income/(expenditure)**
S15 - 8,968 17,124 - 8,156 7,789
**Extraordinary items**
S16 - - - - -
**Transfers between funds**
S17 - - - - -
Gains and losses on revaluation of fxed assets for the charity’s own use
S18 - - - - -
Other gains/(losses)
S19 - - - - -
**_Net movement in funds_**
S20 - 8,968 17,124 - 8,156 7,789
**_Reconciliation of funds:_**
Total funds brought forward
S21 110,156 43,030 - 153,186 145,307
**_Total funds carried forward_**
S22 101,188 60,154 - 161,342 153,096
**Recommended categories by**
**activity**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Other recognised** **gains/(losses):**|Guidance Notes
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Incoming resources (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01
76,255 5,268 - 81,523 68,824
Charitable activities
S02 - 9,960 - 9,960 60,608
Other trading activities
S03
4,154 5,750 - 9,904 9,488
Investments
S04 - -
- -
Separate material item of income
S05 - - - - -
Other
S06 - - - - -
**_Total_**
S07
80,409 20,978 - 101,387 138,920
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
730 - - 730 401
Charitable activities
S09
88,647 3,854 - 92,501 130,730
Separate material item of expense
S10 - - - - -
Other
S11 - - - - -
**_Total_**
S12
89,377 3,854 - 93,231 131,131
S13 - 8,968 17,124 - 8,156 7,789
Net gains/(losses) on investments
S14 - - - - -
**Net income/(expenditure)**
S15 - 8,968 17,124 - 8,156 7,789
**Extraordinary items**
S16 - - - - -
**Transfers between funds**
S17 - - - - -
Gains and losses on revaluation of fxed assets for the charity’s own use
S18 - - - - -
Other gains/(losses)
S19 - - - - -
**_Net movement in funds_**
S20 - 8,968 17,124 - 8,156 7,789
**_Reconciliation of funds:_**
Total funds brought forward
S21 110,156 43,030 - 153,186 145,307
**_Total funds carried forward_**
S22 101,188 60,154 - 161,342 153,096
**Recommended categories by**
**activity**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Other recognised** **gains/(losses):**|Guidance Notes
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Incoming resources (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01
76,255 5,268 - 81,523 68,824
Charitable activities
S02 - 9,960 - 9,960 60,608
Other trading activities
S03
4,154 5,750 - 9,904 9,488
Investments
S04 - -
- -
Separate material item of income
S05 - - - - -
Other
S06 - - - - -
**_Total_**
S07
80,409 20,978 - 101,387 138,920
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
730 - - 730 401
Charitable activities
S09
88,647 3,854 - 92,501 130,730
Separate material item of expense
S10 - - - - -
Other
S11 - - - - -
**_Total_**
S12
89,377 3,854 - 93,231 131,131
S13 - 8,968 17,124 - 8,156 7,789
Net gains/(losses) on investments
S14 - - - - -
**Net income/(expenditure)**
S15 - 8,968 17,124 - 8,156 7,789
**Extraordinary items**
S16 - - - - -
**Transfers between funds**
S17 - - - - -
Gains and losses on revaluation of fxed assets for the charity’s own use
S18 - - - - -
Other gains/(losses)
S19 - - - - -
**_Net movement in funds_**
S20 - 8,968 17,124 - 8,156 7,789
**_Reconciliation of funds:_**
Total funds brought forward
S21 110,156 43,030 - 153,186 145,307
**_Total funds carried forward_**
S22 101,188 60,154 - 161,342 153,096
**Recommended categories by**
**activity**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Other recognised** **gains/(losses):**|Guidance Notes
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Incoming resources (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01
76,255 5,268 - 81,523 68,824
Charitable activities
S02 - 9,960 - 9,960 60,608
Other trading activities
S03
4,154 5,750 - 9,904 9,488
Investments
S04 - -
- -
Separate material item of income
S05 - - - - -
Other
S06 - - - - -
**_Total_**
S07
80,409 20,978 - 101,387 138,920
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
730 - - 730 401
Charitable activities
S09
88,647 3,854 - 92,501 130,730
Separate material item of expense
S10 - - - - -
Other
S11 - - - - -
**_Total_**
S12
89,377 3,854 - 93,231 131,131
S13 - 8,968 17,124 - 8,156 7,789
Net gains/(losses) on investments
S14 - - - - -
**Net income/(expenditure)**
S15 - 8,968 17,124 - 8,156 7,789
**Extraordinary items**
S16 - - - - -
**Transfers between funds**
S17 - - - - -
Gains and losses on revaluation of fxed assets for the charity’s own use
S18 - - - - -
Other gains/(losses)
S19 - - - - -
**_Net movement in funds_**
S20 - 8,968 17,124 - 8,156 7,789
**_Reconciliation of funds:_**
Total funds brought forward
S21 110,156 43,030 - 153,186 145,307
**_Total funds carried forward_**
S22 101,188 60,154 - 161,342 153,096
**Recommended categories by**
**activity**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Other recognised** **gains/(losses):**|
|---|---|---|---|---|---|
||-|-|-|-|-|
||-|-|-|-|-|
||- 8,968|17,124|-|8,156|7,789|
|||||||
||110,156|43,030|-|153,186|145,307|
||101,188|60,154|-|161,342|153,096|
Total funds brought forward _**Total funds carried forward**_ 1
## **Section B Balance sheet**
|||Guidance Notes|**Unrestricted**
**funds**|**Restricted**
**income**
**funds**|**Endowment**
**funds**|**Endowment**
**funds**|
|---|---|---|---|---|---|---|
||||**£**|**£**|**£**||
|**Fixed assets**|||F01|F02|F03||
|**Intangible assets**|**(Note 15)**|B01|276|-||-|
|**Tangible assets**|**(Note 14)**|B02|-|-||-|
|**Heritage assets**|**(Note 16)**|B03|-|-||-|
|**Investments**|**(Note 17)**|B04|100,000|-||-|
|**Current assets**|**_Total fxed assets_**|B05|100,276|-||-|
|**Stocks**|**(Note 18)**|B06|34|828||-|
|**Debtors**|**(Note 19)**|B07|16,296|12,012||-|
|**Investments**|**(Note 17.4)**|B08|-|-||-|
|**Cash at bank and in**|**hand (Note 24)**|B09|54,266|47,225||-|
|**_Total current assets_**||B10|70,596|60,065||-|
|**Creditors: amounts**|**falling due**||||||
|**within one year**|**(Note 20)**|B11|-|-||-|
|**_Net current assets/(liabilities)_**||B12|70,596|60,065||-|
|**_Total assets less_**|**_current liabilities_**|B13|170,872|60,065||**-**|
|**Creditors: amounts**|**falling due after**||||||
|**one year (Note 20)**||B14|69,593|-||-|
|**Provisions for liabilities**||B15|-|-||-|
|**_Total net assets or liabilities_**||B16|101,279|60,065||-|
|**Funds of the Charity**|||||||
|**Endowment funds (Note 27)**||B17|-||||
|**Restricted income funds (Note 27)**||B18||60,065|||
|**Unrestricted funds**||B19|101,279|||-|
|**Revaluation reserve**|**_Total funds_**|B20
B21|101,279|60,065||-|
|Signed by one or two trustees on behalf of all|||||||
|the trustees|||Signature|||Print N|
||||||Penelope An||
CC17a (Excel)
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CC17a (Excell
1010212021
**----- Start of picture text -----**
Total this Total last
year year
£ £
F04 F05
276 622
- -
- -
100,000 -
100,276 622
862 1,201
28,308 18,613
- -
101,491 182,394
130,661 202,208
- -
130,661 202,208
230,937 202,830
69,593 49,643
- -
161,344 153,187
- -
60,065 43,030
101,279 110,156
-
161,344 153,186
Date of
Name approval
dd/mm/yyyy
nne Haward 10/01/2021
**----- End of picture text -----**
CC17a (Excel)
10/02/2021
4
## **Section C Notes to the accounts**
Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
- the Statement of Recommended Practice: Accounting and Reporting by Charities
- • and with* ü 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
- • and with* ü the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) • and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.* **Yes** * -Tick as appropriate **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that support the conclusion that the charity is a going **Not applicable** concern;
Disclosure of any uncertainties that make the going concern assumption doubtful; Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
## **1.3 Change of accounting policy**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
**----- Start of picture text -----**
Yes* ü
* -Tick as appropriate
No* ü
Please disclose:
(i) the nature of the change in accounting policy;
(ii) the reasons why applying the new accounting
policy provides more reliable and more relevant
information; and
(iii) the amount of the adjustment for each line
affected in the current period, each prior period
presented and the aggregate amount of the
adjustment relating to periods before those presented,
3.44 FRS 102 SORP.
**----- End of picture text -----**
## **1.4 Changes to accounting estimates**
**----- Start of picture text -----**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes* ü
No* ü * -Tick as appropriate
Please disclose:
(i) the nature of any changes;
(ii) the effect of the change on income and expense or
assets and liabilities for the current period; and
(iii) where practicable, the effect of the change in one
or more future periods.
**----- End of picture text -----**
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
**----- Start of picture text -----**
Yes* ü
No* ü * -Tick as appropriate
Please disclose:
(i) the nature of the prior period error;
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and
(iii) the amount of the correction at the beginning of
the earliest prior period presented in the accounts.
**----- End of picture text -----**
CC17a (Excel)
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5
## **Section C**
## **Note 2 Accounting policies**
_Please complete this note when first reporting under FRS2102. presented, if all are applicable._
## **2.1 RECONCILIATION WITH PREVIOUS GE PRACTICE**
**Please provide a description of the nature of each change in accounting policy**
## _**Reconcilation of funds per previous GAAP to funds deter**_
**Start of End of period period £ £ Fund balances as previously stated** _**Adjustments:**_ **Fund balance as restated** _**Reconcilation of net income/(net expenditure) per previ 102**_ **End of period £ Net income/(expenditure) as previously stated** _**Adjustments:**_
**Previous period net income/(expenditure) as restated**
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## **Notes to the accounts**
_Section 35 of FRS102, requires 3 reconciliations to be_
## **ENERALLY ACCEPTED ACCOUNTING**
## _**rmined under FRS 102**_
## _**ious GAAP to net income/(net expenditure) under FRS**_
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## **Section C Not**
## **Note 2 Accounting policies 2.2 INCOME**
_This standard list of accounting policies has been applied b different or additional policy has been adopted then this is_
|**Recognition of income**|These are included in the Stat|
|---|---|
||· the charity becomes ent|
||· it is more likely than not|
||· the monetary value can|
||There has been no ofsetting o|
|**Ofsetting**|permitted by the FRS 102 SOR|
||Grants and donations are only|
|**Grants and donations**|criteria are met (5.10 to 5.12|
||In the case of performance re|
||that the charity has provided|
||only occurs when the perform|
|**Legacies**|Legacies are included in the S|
||grant of probate, the executor|
||estate and any conditions atta|
||charity or have been met.|
|**Government grants**|The charity has received gove|
||Gift Aid receivable is included|
|**Tax reclaims on**|Any Gift Aid amount recovered|
|**donations and gifts**|treated as an addition to the s|
||terms of the appeal have spec|
|**Contractual income and**|This is only included in the So|
|**performance related**|services or met the performan|
|**grants**||
|**Donated goods**|Donated goods are measured
exchanged) unless impractica|
||The cost of any stock of goods|
||the fair value of those gifts at|
||receipt. In the reporting perio|
||as an expense at the carrying|
||Donated goods for resale are|
||expected proceeds from sale|
||from other trading activities' w|
||sheet. On its sale the value o|
||activities' and the proceeds fr|
||activities'.|
||Goods donated for on-going u|
||and included in the SoFA as in|
||Gifts in kind for use by the cha|
|---|---|
||when receivable.|
|**Donated services and**|Donated services and facilitie|
|**facilities**|the gift to the charity provided|
||Donated services and facilitie|
||with an equivalent amount rec|
||the SOFA.|
|**Support costs**|The charity has incurred expe|
|**Volunteer help**|The value of any voluntary he
in the trustees’ annual report.|
|**Income from interest,**|This is included in the account|
|**royalties and dividends**|be measured reliably.|
|**Income from membership**|
Membership subscriptions rec|
|**subscriptions**|and Legacies.|
||Membership subscriptions wh|
||benefts are recognised as inc|
||income from charitable activit|
|**Settlement of insurance**
**claims**|Insurance claims are only incl
criteria are met (5.10 to 5.12
in the SoFA.|
|**Investment gains and**
**losses**|This includes any realised or u
any gain or loss resulting from|
||year.|
|**2.3 EXPENDITURE**|**AND LIABILITIES**|
|**Liability recognition**|Liabilities are recognised whe|
||constructive obligation comm|
||the obligation can be measure|
|**Governance and support**
**costs**|
Support costs have been alloc
Governance costs comprise a
compliance with regulation an|
||Support costs include central|
||categories on a basis consiste|
||foor areas, or per capita, staf|
|**Grants with performance**
**conditions**|
Where the charity gives a gra
service or output to be provid
recipient of the grant has prov|
|**Grants payable without**
**performance conditions**|Where there are no conditions
realistically avoid the commitm
recognised.|
|**Redundancy cost**|The charity made no redunda|
**Deferred income** No material item of deferred i The charity has creditors whic **Creditors** discounts A liability is measured on reco **Provisions for liabilities** measured at the best estimat reporting date The charity accounts for basic **Basic financial** paragraph 11.7 FRS102 SORP. **instruments** 11.19, FRS102 SORP. **2.4 ASSETS Tangible fixed assets for** These are capitalised if they c **use by charity** They are valued at cost. The depreciation rates and me **Intangible fixed assets** The charity has intangible fixe physical substance but are ide or legal rights. The amortisat They are valued at cost. **Heritage assets** The charity has heritage asset scientific, technological, geop maintained principally for the rates and methods used as di They are valued at cost. **Investments** Fixed asset investments in qu valued at initially at cost and end. The same treatment is a measured reliably in which ca Investments held for resale or maturity date of less than 1 y **Stocks and work in** Stocks held for sale as part of **progress** realisable value. Goods or services provided as based on the service potentia Work in progress is valued at Debtors (including trade debto **Debtors** settlement amount after any t they are measured at the cash The charity has has investmen **Current asset** equivalents with a maturity da
**Current asset investments**
equivalents with a maturity da equivalents with a maturity da to meet short term cash comm
They are valued at fair value e
**POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
**tes to the accounts (cont)**
_by the charity except for those ticked "No" or "N/a". Where a detailed in the box below._
tement of Financial Activities (SoFA) when: itled to the resources;
that the trustees will receive the resources; and be measured with sufficient reliability.
of assets and liabilities, or income and expenses, unless required or RP or FRS 102.
y included in the SoFA when the general income recognition FRS102 SORP).
lated grants, income must only be recognised to the extent the specified goods or services as entitlement to the grant mance related conditions are met (5.16 FRS 102 SORP).
SOFA when receipt is probable, that is, when there has been rs have established that there are sufficient assets in the ached to the legacy are either within the control of the
ernment grants in the reporting period
in income when there is a valid declaration from the donor. d on a donation is considered to be part of that gift and is same fund as the initial donation unless the donor or the cified otherwise.
oFA once the charity has provided the related goods or nce related conditions.
at fair value (the amount for which the asset could be al to do so.
s donated for distribution to beneficiaries is deemed to be the time of their receipt and they are recognised on od in which the stocks are distributed, they are recognised amount of the stocks at distribution.
measured at fair value on initial recognition, which is the less the expected costs of sale, and recognised in 'Income with the corresponding stock recognised in the balance of stock is charged against 'Income from other trading rom sale are also recognised as 'Income from other trading
se by the charity are recognised as tangible fixed assets ncoming resources when receivable.
**----- Start of picture text -----**
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
**----- End of picture text -----**
arity are included in the SoFA as income from donations
s are included in the SOFA when received at the value of d the value of the gift can be measured reliably.
s that are consumed immediately are recognised as income cognised as an expense under the appropriate heading in
enditure on support costs.
elp received is not included in the accounts but is described
**----- Start of picture text -----**
.
**----- End of picture text -----**
ts when receipt is probable and the amount receivable can
ceived in the nature of a gift are recognised in Donations
ich gives a member the right to buy services or other come earned from the provision of goods and services as ties.
uded in the SoFA when the general income recognition FRS102 SORP) and are included as an item of other income
unrealised gains or losses on the sale of investments and m revaluing investments to market value at the end of the
re it is more likely than not that there is a legal or itting the charity to pay out resources and the amount of ed with reasonable certainty.
cated between governance costs and other support. ll costs involving public accountability of the charity and its nd good practice.
functions and have been allocated to activity cost
ent with the use of resources, eg allocating property costs by ff costs by the time spent and other costs by their usage.
nt with conditions for its payment being a specific level of ed, such grants are only recognised in the SoFA once the vided the specified service or output.
s attaching to the grant that enables the donor charity to ment, a liability for the full funding obligation must be
ncy payments during the reporting period.
**----- Start of picture text -----**
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
**----- End of picture text -----**
**----- Start of picture text -----**
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
**----- End of picture text -----**
**----- Start of picture text -----**
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes
Yes No N/a
ü ü ü
Yes No N/a
ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
**----- End of picture text -----**
ncome has been included in the accounts.
ch are measured at settlement amounts less any trade
ognition at its historical cost and then subsequently e of the amount required to settle the obligation at the c financial instruments on initial recognition as per P. Subsequent measurement is as per paragraphs 11.17 to
can be used for more than one year, and cost at least
ethods used are disclosed in note 9.2.
ed assets, that is, non-monetary assets that do not have entifiable and are controlled by the charity through custody ion rates and methods used are disclosed in note 9.5
ts, that is, non-monetary assets with historic, artistic, hysical or environmental qualities that are held and ir contribution to knowledge and culture. The depreciation sclosed in note 9.6.1.4.
oted shares, traded bonds and similar investments are subsequently at fair value (their market value) at the year applied to unlisted investments unless fair value cannot be se it is measured at cost less impairment.
r pending their sale and cash and cash equivalents with a ear are treated as current asset investments
f non-charitable trade are measured at the lower or cost or net
s part of a charitable activity are measured at net realisable value l provided by items of stock.
cost less any foreseeable loss that is likely to occur on the contract.
ors and loans receivable) are measured on initial recognition at trade discounts or amount advanced by the charity. Subsequently, h or other consideration expected to be received.
nts which it holds for resale or pending their sale and cash and cash ate less than one year These include cash on deposit and cash
ü ü ü
except where they qualify as basic financial instruments.
Yes No N/a ü ü ü
**Section C Notes to the accounts**
## **Note 3 Analysis of income**
**----- Start of picture text -----**
Restricted
Unrestricted income Endowment
funds funds funds
Analysis
Donations Donations and gifts - 5,268 -
and legacies: Gift Aid 4,515 - -
Legacies - - -
General grants provided by government/other
charities - - -
Membership subscriptions and sponsorships
which are in substance donations
71,740 - -
-
Other - - -
Total 76,255 5,268 -
Charitable Oxford conference
activities: - 9,960 -
2019 Birmingham conference - - -
Leeds Seminar - - -
Other - - -
Total - 9,960 -
Other trading Sales of publications
activities: 2,734 2,062 -
Sales of other goods 1,420 3,688 -
- -
Other - - -
Total 4,154 5,750 -
Income from Interest income - - -
investments: Dividend income - - -
Rental and leasing income - - -
Other - - -
Total - - -
Separate - - -
material item - - -
of income: - - -
- - -
Total - - -
Other: Conversion of endowment funds into income
- - -
Gain on disposal of a tangible fixed asset held
for charity's own use - - -
Gain on disposal of a programme related
investment - - -
Royalties from the exploitation of intellectual
property rights - - -
Other - - -
Total - - -
**----- End of picture text -----**
CC17 (E l)
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10/02/2021
**TOTAL INCOME**
80,409 20,978 -
## **Other information:**
**All income in the prior year was unrestricted except for: (please provide description and amounts)**
**Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.**
**Where any endowment fund is converted into income in the prior period, please give the reason for the conversion.**
**Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)**
CC17 (E l)
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17
**(cont)**
**----- Start of picture text -----**
Total funds Prior year
£ £
5,268 1,704
4,515 3,280
- 6,238
- -
71,740 57,602
- -
-
81,523 68,824
9,960 16,943
- 40,460
- -
- 3,205
9,960 60,608
4,796 1,920
5,108 7,568
- -
- -
9,904 9,488
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
**----- End of picture text -----**
5029
- - - - - - - - - - - -
CC17 (E l)
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101,387
138,920
**Section C Notes to the accounts**
## **Note 4 Analysis of receipts of government grants**
## **Description**
**Government grant 1 Government grant 2 Government grant 3 Other**
**Government grant 1 Government grant 2 Government grant 3 Other**
_**Please provide details of any unfulfilled conditions and other contingencies attaching to grants that have been recognised in income.**_
**----- Start of picture text -----**
Description
This year
This year
**----- End of picture text -----**
_**Please give details of other forms of government assistance from which the charity has directly benefited.**_
CC17a (Excel)
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10/02/2021
**(cont)**
**----- Start of picture text -----**
This year
£
-
-
-
-
Total -
Last year
£
-
-
-
-
Total
-
Last year
Last year
**----- End of picture text -----**
CC17a (Excel)
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10/02/2021
**Section C Notes to the accounts**
## **Note 5 Donated goods, facilities and services**
## **Seconded staff Use of property Other**
## **This year**
**Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services.**
**Please provide details of any unfulfilled conditions and other contingencies attaching to resources from donated goods and services not recognised in income.**
**Please give details of other forms of other donated goods and services not recognised in the accounts, eg contribution of unpaid volunteers.**
CC17a (Excel)
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**(cont)**
|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|
|-|-|
|-|-|
|-|-|
|-|-|
|||
## **Last year**
CC17a (Excel)
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## **Section C Notes to the accounts**
## **Note 6 Analysis of expenditure**
## **This year**
**----- Start of picture text -----**
Unrestricted Restricted Endowment
Analysis funds income funds funds Total funds
Expenditure on raising funds: £
Incurred seeking donations - - -
Incurred seeking legacies
- - - -
Incurred seeking grants
- - - -
Operating membership schemes and
social lotteries
- - - -
Staging fundraising events
- - - -
Fudraising agents
- - - -
Operating charity shops
- - - -
Operating a trading company
undertaking non-charitable trading
activity - - - -
Advertising, marketing, direct mail and
publicity 730 - - 730
Start up costs incurred in generating
new source of future income
- - - -
Database development costs - - - -
Other trading activities - - - -
Investment management costs: - - - -
- - - -
Portfolio management costs
Cost of obtaining investment advice
- - - -
Investment administration costs
- - - -
Intellectual property licencing costs
- - - -
Rent collection, property repairs and
maintenance charges - - - -
- - - -
Total expenditure on raising funds 730 - - 730
Expenditure on charitable activities:
Oxford Conference 3635 3,635
Newsletters and annual journal 30927 30,927
Storage 7781 7,781
2019 Birmingham
conference -
**----- End of picture text -----**
CC17a (Excel)
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**----- Start of picture text -----**
Digitisation of
publications - - - -
Other 19,939 219 - 20,158
- - - -
- - - -
Total expenditure on charitable
activities 58,647 3,854 - 62,501
Separate material item of expense
Donation to Story Museum restoration 30,000 - - 30,000
Donation to Sarehole Mill restoration - - - -
Bursaries to 2019 conference speakers - - - -
Total 30,000 - - 30,000
Other
- - - -
- - - -
- - - -
- - - -
Total other expenditure - - - -
TOTAL EXPENDITURE 89,377 3,854 - 93,231
**----- End of picture text -----**
## **Other information:**
## **Analysis of expenditure on charitable activities**
**----- Start of picture text -----**
This year
Activities Grant
Support Total this
Activity or programme undertaken funding of
Costs year
directly activities
£ £ £ £
Activity 1 - - - -
Activity 2 - - - -
Other - - - -
Total - - - -
**----- End of picture text -----**
CC17a (Excel)
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## **(cont)**
**----- Start of picture text -----**
Last year
Restricted
Unrestricted income Endowment
funds funds funds Total funds
£
- - - -
- - - -
-
-
-
-
-
-
401 - - 401
- - - -
- - - -
-
-
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
401 - - 401
0 17027 17,027
11278 0 11,278
4888 4,888
78305 78,305
**----- End of picture text -----**
CC17a (Excel)
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**----- Start of picture text -----**
418 - 418
14,930 5 - 14,935
- - - -
- - - -
31,514 95,337 - 126,851
- - - -
2,000 - - 2,000
- 1,789 - 1,789
2,000 1,789 - 3,789
- - - -
- - - -
- - - -
- - - -
- - - -
33,915 97,126 - 131,041
**----- End of picture text -----**
**----- Start of picture text -----**
Last year
Activities Grant
Support Total last
undertaken funding of
Costs year
directly activities
£ £ £ £
- - - -
- - - -
- - - -
- - - -
**----- End of picture text -----**
CC17a (Excel)
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**Section C Notes to the accounts Note 7 Extraordinary items** _**Please explain the nature of each extraordinary item occurring in the period**_ **Description Extraordinary item 1 Extraordinary item 2 Extraordinary item 3 Extraordinary item 4 Total extrordinary items**
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## **(c**
**----- Start of picture text -----**
d.
This year Last year
£ £
- -
- -
- -
- -
- -
- -
**----- End of picture text -----**
CC17a (Excel)
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## **Section C Notes to the accounts**
## **Note 8 Funds received as agent**
## _**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_
**----- Start of picture text -----**
Amount received Amount paid out Balance held at period end
Description/name of party Related
party (Yes This year Last year This year Last year This year Last year
or No) £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Total - - - - - -
8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the
purchase of goods or services, please discose details of any balances outstanding between any participating members.
Description/name of party
Balance held at period end
This year Last year
£ £
- -
- -
- -
- -
- -
Total - -
**----- End of picture text -----**
CC17a (Excel)
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## **Section C Notes to the accounts**
## **Note 9 Support Costs**
## _**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_
## **This year**
**----- Start of picture text -----**
Support cost Raising funds Activity 1 Activity 2 Activity 3
(examples) £ £ £ £
Governance - - - -
- - - -
- - - -
- - - -
Other - - - -
- - - -
Total
Last year
Support cost Raising funds Activity 1 Activity 2 Activity 3
(examples) £ £ £ £
Governance - - - -
- - - -
- - - -
- - - -
Other - - - -
- - - -
Total
**----- End of picture text -----**
_**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_
CC17a (Excel)
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**----- Start of picture text -----**
Grand total Basis of allocation
£ (Describe method)
-
-
-
-
-
-
**----- End of picture text -----**
**----- Start of picture text -----**
Grand total Basis of allocation
£ (Describe method)
-
-
-
-
-
-
**----- End of picture text -----**
CC17a (Excel)
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## **Section C Notes to the accounts**
**Note 10 Details of certain items of expenditure**
**10.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**
**Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner**
CC17a (Excel)
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**----- Start of picture text -----**
This year Last year
£ £
55 50
- -
- -
- -
**----- End of picture text -----**
CC17a (Excel)
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## **Section C Notes to the accounts**
**Note 11 Paid employees** _**Please complete this note if the charity has any employees.**_
## **11.1 Staff Costs**
**This year £ Salaries and wages** - **Social security costs** - **Pension costs (defined contribution scheme) Other employee benefits** - **Total staff costs** - **This year: Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Last year: Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party**
_**Please give details of the number of employees whose total employee benefits (excl pension costs) fell within each band of £10,000 from £60,000 upwards. If there are transactions, please enter 'true' in the box provided.**_
**No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000**
**----- Start of picture text -----**
Band Number of
This year
£60,000 to £69,999 -
£70,000 to £79,999 -
£80,000 to £89,999 -
£90,000 to £99,999 -
£100,000 to £109,999 -
This year
£
Please provide the total amount paid to key management -
personnel (includes trustees and senior management) for their
services to the charity. For specific amounts paid to trustees,
see Note 28.
**----- End of picture text -----**
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|**11.2 Average head count in the year**
**The parts of the charity in which the**
**employees work**||**This year**
**Number**|
|---|---|---|
||**Fundraising**|-|
||**Charitable Activities**|-|
||**Governance**|-|
||**Other**|-|
||**Total**|-|
## **11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_
|**This year**
**Last year**
**This year**
**Last year**
**Please explain the nature of the**
**payment**
**Please state the legal authority or**
**reason for making the payment**|**This year**||
|---|---|---|
||**Last year**||
||**This year**||
||**Last year**||
|**Please state the amount of the payment (or value of any**
**waiver of a right to an asset)**|**This year**|
|---|---|
||**£**
-|
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## **11.4 Redundancy payments** _**Please complete if any redundancy or termination payment is made in the period.**_
**This year £ Total amount of payment** - **The nature of the payment (cash, asset etc.) This year £ The extent of redundancy funding at the balance sheet date** - **Please state the accounting policy for any redundancy or termination payments**
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## **(cont)**
**----- Start of picture text -----**
Last year
£
-
-
-
-
**----- End of picture text -----**
## _**luding employer no such**_
**----- Start of picture text -----**
employees
Last year
-
-
-
-
-
Last year
£
-
**----- End of picture text -----**
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**Last year Number** - - - - -
**----- Start of picture text -----**
Last year
£
-
**----- End of picture text -----**
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**----- Start of picture text -----**
Last year
£
-
Last year
£
-
**----- End of picture text -----**
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## **Section C Notes to the accounts**
**Note 12 Defined contribution pension scheme or defined benefit sche a defined contribution scheme.**
## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_
**This year £ Amount of contributions recognised in the SOFA as an expense** -
**Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.**
## _**12.2 Please complete this section where the charity participates in a defined benefit pen to ascertain its share of the underlying assets and liabilities.**_
**Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan.**
**Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity for this year and last year, if different**
## _**12.3 Please complete this section where the charity participates in a multi-employer defi plan that is accounted for as a defined contribution plan.**_
**Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multiemployer plan. If this is different for last year, provide details**
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**Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined. If this is different for last year, provide details**
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**(cont)**
## **eme accounted for as**
**----- Start of picture text -----**
Last year
£
-
**----- End of picture text -----**
_**nsion plan but is unable**_
_**fined benefit pension**_
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**Section C Notes to the accounts**
## **Note 13 Grantmaking** _**Please complete this note if the charity made any grants or donations which i the charitable activities undertaken.**_
## **This year:**
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
**----- Start of picture text -----**
Grants to
Analysis institutions Grants to individuals
Activity or project 1 - -
Activity or project 2 - -
Activity or project 3 - -
Activity or project 4 - -
Total - -
**----- End of picture text -----**
## _**Please enter “Nil” if the charity does not identify and/or allocate support cost**_
## **13.2 Grants made to institutions**
_**My charity has made grants to particular institutions that are material in the context of its grantmaking. Details of the institution supported, purpose of the grant and total paid to each institution is available on the charity's web site.**_
**Names of institution Purpos** The Story Museum, Oxford Restoration of
## _**Total grants to institutions in reporting period**_
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other unanalysed grants
TOTAL GRANTS PAID
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## **Last year:**
**----- Start of picture text -----**
13.3 Analysis of grants paid (included in cost of charitable activities)
Grants to
Analysis institutions Grants to individuals
Activity or project 1 - -
Activity or project 2 - -
Activity or project 3 - -
Activity or project 4 - -
Total - -
**----- End of picture text -----**
## _**Please enter “Nil” if the charity does not identify and/or allocate support cost**_
## **13.4 Grants made to institutions**
_**My charity has made grants to particular institutions that are material in the context of its grantmaking. Details of the institution supported, purpose of the grant and total paid to each institution is available on the charity's web site.**_
**Names of institution Purpos**
_**Total grants to institutions in reporting period**_
## _**Other unanalysed grants**_
_**TOTAL GRANTS PAID**_
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**(cont)**
## _**in aggregate form a material part of**_
**----- Start of picture text -----**
Support costs Total
£ £
- -
- -
- -
- -
- -
**----- End of picture text -----**
## _**ts.**_
**----- Start of picture text -----**
Please provide
details of charity's
URL.
Yes
Provide details
No
below
Total amount of
se
grants paid £
buildings. 30,000
-
-
-
-
-
-
-
-
-
30,000
**----- End of picture text -----**
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**----- Start of picture text -----**
-
30,000
**----- End of picture text -----**
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**----- Start of picture text -----**
Support costs Total
£ £
- -
- -
- -
- -
- -
**----- End of picture text -----**
## _**ts.**_
_**Please provide details of charity's URL. Yes Provide details No below**_
**Total amount of se grants paid £** - - - - - - - - - - **-** - -
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## **Section C Notes to the accounts**
**Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_
## **14.1 Cost or valuation**
|**£**
**£**
At the beginning of the year
- -
Additions
- -
Revaluations
- -
Disposals
- -
Transfers *
- -
At end of the year
- -
**14.2 Depreciation and impairments**
****Basis**
SL or RB
**** Rate**
At beginning of the year
- -
Disposals
- -
Depreciation
- -
Impairment
- -
Transfers*
- -
At end of the year
- -
**14.3 Net book value**
Net book value at the beginning of the year
- -
Net book value at the end of the year
- -
**Freehold land &**
**buildings**
**Other land &**
**buildings**
SL or RB (Straight
Line or Reducing
Balance)|**£**
**Freehold land &**
**buildings**|**£**
**Other land &**
**buildings**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
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## **14.4 Impairment**
_**This year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
_**Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **14.5 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
_**the effective date of the revaluation**_
_**the name of independent valuer, if applicable**_
_**the methods applied and significant assumptions**_
_**the carrying amount that would have been recognised had the assets been carried under the cost model.**_
## **14.6 Other disclosures**
_**(i) Please state the amount of borrowing costs, if any, capitalised in the cons tangible fixed assets and the capitalisation rate used.**_
_**(ii) Please provide the amount of contractual commitments for the acquisition fixed assets.**_
_**(iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.**_
- _The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL indicate the rate of depreciation: for straight line, what is the anticipated life of the asse percentage annual deduction._
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## **(cont)**
**----- Start of picture text -----**
Plant, Fixtures, fittings Total
machinery and equipment
and motor
vehicles
£ £ £
- 1,584 1,584
- - -
- - -
- - -
- - -
- 1,584 1,584
SL or RB SL or RB SL or RB
- 974 974
- - -
- 264 264
- - -
- - -
- 1,238 1,238
- 610 610
- 346 346
**----- End of picture text -----**
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**----- Start of picture text -----**
This year Last year
- -
This year Last year
£ £
truction of - -
n of tangible - -
**----- End of picture text -----**
- _= straight line; RB = reducing balance). Also please t (in years); for reducing balance, what is the_
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## **Section C Notes to the accounts**
## **Note 15 Intangible assets** _**Please complete this note if the charity has any intangible assets**_
## **15.1 Cost or valuation**
|At beginning of the year|**£**
-
**Research &**
**development**|**£**
-
**Research &**
**development**|**£**
-
**Patents and**
**trademarks**|**Other**
**Total**
**£**
**£**
- -|
|---|---|---|---|---|
|Additions||-|-|- -|
|Disposals||-|-|- -|
|Revaluations||-|-|- -|
|Transfers *||-|-|- -|
|At end of the year||-|-|- -|
|**15.2 Amortisation and**|**impairments**||||
|At beginning of the year|****Basis**
SL
**** Rate**
|or RB
-|SL or RB
-|SL or RB
SL or RB
- -
Straight Line
("SL") or
Reducing
Balance ("RB")|
|Disposals||-|-|- -|
|Amortisation||-|-|- -|
|Impairment||-|-|- -|
|Transfers*||-|-|- -|
|At end of year||-|-|- -|
|**15.3 Net book value**|||||
|
Net book value at the beginning||-|-|- -|
|of the year|||||
|
Net book value at the end of the||-|-|- -|
|year|||||
## **15.4 Accounting policy**
_**Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates**_
_**Policies for the recognition of any capital development**_
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**15.5 Impairment This year:** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ **Last year:** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ **15.6 Revaluation** _**If an accounting policy of revaluation is adopted, please provide:**_ **This year Last year** _**the effective date of the revaluation the name of independent valuer, if applicable the methods applied the carrying amount that would have been recognised had the assets been carried under the cost model.**_ **15.7 Other disclosures** _**(i) If your intangible asset was acquired by way of grant, provide value on initial recognition and carrying amount of the asset. (ii) Details of the carrying amounts of any intangible assets to which the charity has restricted title or that are pledged as security for liabilities. (iii) Please provide the amount of contractual commitments for the acquisition of intangible assets. (iv) State the amount of research and development expenditure recognised as expenditure in the year. (v) Please detail the headings in the SOFA in which a charge for amortisation of intangible assets is included. (vi) For any material intangible assets, please provide a description, its carrying amount and any remaining amortisation period.**_
- _The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
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## **Section C Notes to the accounts**
**Note 16 Heritage assets** _**Please complete this note if the charity has heritage assets**_
## **16.1 General disclosures for all charities holding heritage assets**
|**(i) Explain the nature and scale of**
**heritage assets held.**
**(i) Explain the**
**nature and**
**scale of**
**heritage assets**
**held.**
**(ii) Explain the policy for the**
**acquisition, preservation,**
**management and disposal of**
**heritage assets.**
**(ii) Explain**
**the policy for**
**the**
**acquisition,**
**preservation,**
**management**
**and disposal of**
**heritage**
**assets.**|**This Year**|
**a**
**e**
**a**
**f**|
|---|---|---|
||
**The Tolkien Society has a**
**Tolkien-related items inclu**
**fanzines, newspaper c**
**costumes and clothes**
**memorabilia. It would not**
**to value the archive due to**
**of material held most of w**
**mometary valu**||
||
**The Society has a written**
**and Disposals policy. The A**
**an annual budget for acqu**
**large items are confrm**
**Trustees. The Archives**
**secure conditions at th**
**Heritage Centre in pro**
**packaging.**||
## **16.2 Cost or valuation**
|**16.2 Cost or valuation**||||
|---|---|---|---|
|At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year|**Heritage asset 1**
**£**|**£**
**Heritage asset**
**2**|**£**
**Heritage**
**asset 3**|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
## **16.3 Depreciation and impairments**
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|****Basis**
**** Rate**
At beginning of the year
- - -
Disposals
- - -
Depreciation
- - -
Impairment
- - -
Transfers*
- - -
At end of year
- - -
**16.4 Net book value**
- - -
Net book value at the end of the year
- - -
Net book value at the beginning of the
year||||
|---|---|---|---|
|||||
||-|-|-|
||-|-|-|
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## **16.5 Impairment**
**This year** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
**Last year** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **16.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
**This** _**the effective date of the revaluation the name of independent valuer, if applicable qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation**_
## **16.7 Analysis of heritage assets by class or group distinguishing those at cost a**
Carrying amount at the beginning of the period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period
## **16.8 Heritage assets (where heritage assets are not recoignised on the balance**
**This year**
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**(i) Explain the reason why heritage assets have not been recognised on the balance sheet.**
**(ii) Describe the significance and nature of heritage assets.**
**(iii) Disclose information that is helpful in assessing the value of heritage assets.**
**(iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.**
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## **16.9 Five year summary of heritage assets transactions**
**----- Start of picture text -----**
2015 2014 2013
£ £ £
Purchases
Group A - - -
Group B - - -
Group C -
Other -
Donations
Group A - - -
Group B - - -
Group C - - -
Other - - -
Total additions - - -
Charge for impairment
Group A - - -
Group B - - -
Group C - - -
Other - - -
Total charge for impairment - - -
Disposals
Group A - carrying amount - - -
Group B - carrying amount - - -
Group C - - -
Other - - -
Total disposals - - -
**----- End of picture text -----**
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## **(cont)**
**Last Year n archive of The Tolkien Society has an archive of uding books, Tolkien-related items including books, lippings, fanzines, newspaper clippings, costumes and other and clothes and other memorabilia. It would be practical not be practical to value the archive due to o the amount the amount of material held most of which which is of no is of no monetary value. e. Acquisitions The Society has a written Acquisitions and Archivist is set Disposal Policy.The Archivist is set an uisitions. Any annual budget for acquisitions. Any large med by the items are confirmed by the Trustees. The are held in Archives are held in secure conditions at he Surrey the Surrey Heritage Centre in professional fessional packaging.**
**----- Start of picture text -----**
Heritage asset Total
4
£ £
- -
- -
- -
- -
- -
- -
**----- End of picture text -----**
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**----- Start of picture text -----**
Straight Line
("SL") or
Reducing
Balance
("RB")
- -
- -
- -
- -
- -
- -
- -
- -
**----- End of picture text -----**
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**----- Start of picture text -----**
year Last year
and those at valuation
At valuation At cost Group Total
Group A B
£ £ £
- - -
- - -
- - -
- - -
- - -
- - -
**----- End of picture text -----**
## **and those at valuation**
## **e sheet)**
**Last year**
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101021202 1
**----- Start of picture text -----**
2012 2011
£ £
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
**----- End of picture text -----**
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## **Section C Notes to the accounts**
## **Note 17 Investment assets**
## _**Please complete this note if the charity has any investment assets.**_
## **17.1 Fixed assets investments (please provide for each class of investm**
Carrying (fair) value at beginning of period
**Add:** additions to investments during period*
**Less:** disposals at carrying value
**Less: impairments**
**Add: Reversal of impairments**
**Add/(deduct):** transfer in/(out) in the period **Add/(deduct):** net gain/(loss) on revaluation Carrying (fair) value at end of year
**----- Start of picture text -----**
Cash & cash Listed Investment
equivalents investments properties
- - -
- 100,000 -
- - -
- - -
- - -
- - -
- - -
- 100,000 -
**----- End of picture text -----**
## ***Please specify additions resulting from acquisitions through business combinations, if any.**
_**Please note that Fair Value in this context is the amount for which an asset c and willing parties in an arm's length transaction. For traded securities, the on the London Stock Exchange Daily Official List or equivalent. For other ass traded market, it is the trustees' or valuers' best estimate of fair value.**_
## **17.2 Please provide a breakdown of investments shown above agreein differentiating between those held at fair value and those held at cost**
## **This year: Analysis of investments**
**Cash or cash equivalents Listed investments Investment properties**
**----- Start of picture text -----**
Fair value a
£
**----- End of picture text -----**
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**Social investments Other investments Total Grand total (Fair value at year end+Cost less impairment) Last year: Analysis of investments Fair value a £ Cash or cash equivalents Listed investments Investment properties Social investments Other investments Total Grand total (Fair value at year end+Cost less impairment)**
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## **17.3 If your charity holds investment properties, please complete the f**
**----- Start of picture text -----**
This y
(i) Explain the methods and significant assumptions in
determining the fair value of investment property held by
the charity
(ii) Name or independent valuer, if applicable, and relevant
qualifications
(iii) Provide details of any restrictions on the ability to
realise investment property or on the remittance of income
or disposal proceeds
(iv) Explain any contractual obligations for the purchase,
construction or development of investment property or for
repairs, maintenance or enhancements
**----- End of picture text -----**
**----- Start of picture text -----**
17.4 Please provide a breakdown of current asset investments, if appl
Analysis of current asset investments This y
£
Cash or cash equivalents
Listed investments
Investment properties
Social investments
Other investments
Total
17.5 Guarantees
Please provide details and amount of any guarantee made
to or on behalf of a third party
Name of the entity or entities benefitting from those
guarantees
**----- End of picture text -----**
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## **Please explain how the guarantee furthers the charity's aims**
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## **17.6 Concessionary loans**
_**Desc**_ **Amount of concessionary loans made (** _**Multiple loans made may be disclosed in aggregate provided that such aggregation does not obsure significant information**_ **).** _**Total Desc**_ **Amount of concessionary loans received** _**(Multiple loans received may be disclosed in aggregate provided that such aggregation does not obsure significant information). Total**_ **This year Terms and conditions eg interest rate, security provided Value of any concessionary loans which have been committed but not taken up at the reporting date Amounts payable within 1 year Amounts payable after more than 1 year Amounts receivable within 1 year Amounts receivable after more than 1 year 17.7 Additional information This year Please provide information about the significance of investments to the charity's financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk. For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique.**
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**Where a charity has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.**
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## **(cont)**
**----- Start of picture text -----**
ment)
Social
Other Total
investments
- - -
- - 100,000
- - -
- - -
- - -
- - -
- - -
- - 100,000
**----- End of picture text -----**
## _**could be exchanged between knowlegable fair value is the value of the security quoted sets where there is no market price on a**_
## **ng with the balance sheet row B04 less impairment.**
**----- Start of picture text -----**
t year end Cost less impairment
£
- -
100,000 100,000
- -
**----- End of picture text -----**
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- - - - - 100,000 100,000
**----- Start of picture text -----**
t year end Cost less impairment
£
- -
- -
- -
- -
- -
- -
-
**----- End of picture text -----**
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## **following note:**
**year Last year**
## **licable, agreeing with the balance sheet.**
**----- Start of picture text -----**
year Last year
£
- -
- -
- -
- -
- -
- -
This year Last year
**----- End of picture text -----**
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**----- Start of picture text -----**
This year £ Last year £
cription
- -
- -
- -
- -
- -
This year £ Last year £
cription
- -
- -
- -
- -
Last year
Last year
**----- End of picture text -----**
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**Section C Notes to the accounts**
## **Note 18 Stocks**
## _**Please complete this note if the charity holds any stock items**_
## **18.1 Please state the carrying amount of stock and work in progress analysed be activities.**
**----- Start of picture text -----**
Stock Donated goods
For For resale For For resale
distribution distribution
£ £ £ £
Charitable activities:
Opening 322 - - -
Added in period 529 - - -
Expensed in period - 90 - - -
Impaired - - - -
Closing 761 - - -
Other trading activities:
Opening
- 879 - -
Added in period
- 1,000 - -
Expensed in period
- - 1,778 - -
Impaired
- - - -
Closing
- 101 - -
Other:
Opening
- - - -
Added in period
- - - -
Expensed in period
- - - -
Impaired - - - -
Closing - - - -
Total this year 761 101 - -
Total previous year - - - -
This year Last
£ £
**----- End of picture text -----**
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**18.2 Please specify the carrying amount of any stocks pledged as security for liabilities**
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## **(cont)**
## **tween**
**Work in progress £** - - - - **-** - - - - **-** - - - - **-** - - **year £**
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**Section C Notes to the accounts**
**Note 19 Debtors and prepayments** _**Please complete this note if the charity has any debtors or prepayments.**_
## **19.1 Analysis of debtors**
**Trade debtors Prepayments and accrued income Other debtors**
## **Total**
_**Please complete 19.2 where a material debtor is recoverable more than a year**_
**19.2 Analysis of debtors recoverable in more than 1 year (included in debtor**
**Trade debtors Prepayments and accrued income Other debtors**
**Total**
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## **(cont)**
**----- Start of picture text -----**
This year Last year
£ £
- -
2,592 952
12,260 10,837
14,852 11,789
**----- End of picture text -----**
## _**r after the reporting date.**_
## **rs above)**
**----- Start of picture text -----**
This year Last year
£ £
- -
4,500 6,284
- -
-
4,500 6,284
**----- End of picture text -----**
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## **Section C Notes to the accounts**
## **Note 20 Creditors and accruals**
## _**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
|**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**
**Payments received on account for contracts or**
**performance-related grants**|**Amounts falling due**
**within one year**|**Amounts falling due**
**within one year**|
|---|---|---|
||**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||549|300|
||-|-|
||68,962|49,343|
||83|-|
||-|-|
||69,594|49,643|
## **20.2 Deferred income**
## _**Please complete this note if the charity has deferred income.**_
**This year** Membership subscriptions can be paid at any point in the year and last for 12 months. The months relating to the following year are deferred.
## _**Please explain the reasons why income is deferred.**_
## _**Movement in deferred income account**_
**Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period**
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## **(cont)**
**----- Start of picture text -----**
Amounts falling due after
more than one year
This year Last year
£ £
- -
- -
- -
- -
- -
- -
- -
- -
**----- End of picture text -----**
**Last year** Membership subscriptions can be paid at any point in the year and last for 12 months. The months relating to the following year are deferred. Bookings for the 2020 Oxford conference opened in Dec. 2019 and are also deferred to 2020.
**----- Start of picture text -----**
This year Last year
£ £
49,344 37,649
98,547 69,397
- 78,929 - 57,702
68,962 49,344
**----- End of picture text -----**
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## **Section C Notes to the accounts**
## **Note 21 Provisions for liabilities and charges**
_**Please complete this note if you have included in charity expenditure any provisions. A charity has a liability of uncertain timing or amount.**_
## **21.1 Movements in recognised provisions and funding commitment during the period**
**Balance at the start of the reporting period Amounts added in current period Amounts charged against the provision in the current period Unused amounts reversed during the period Balance at the end of the reporting period**
**----- Start of picture text -----**
|||
|---|---|
|21.2 Please provide:|This year|
|- a brief description of any obligations on the|
|balance sheet and the expected amount and timing|
|of resulting payments;|
|- an indication of the uncertainties about the|
|amount or timing of those outflows; and|
|- the amount of any expected reimbursement,|
|stating the amount of any asset that has been|
|recognised for that expected reimbursement.|
**----- End of picture text -----**
**This year**
**21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and details of how the commitment will be funded (with contracts for capital expenditure separately identified).**
**21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure.**
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## **(cont)**
## _**A provision is made when the**_
**----- Start of picture text -----**
This year Last year
£ £
- -
- -
- -
- -
- -
**----- End of picture text -----**
## **Last year**
**Last year**
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## **Section C Notes to the accounts**
## **Note 22 Other disclosures for debtors, creditors and other basic fi**
**T 22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.**
**22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.**
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## **(cont)**
## **financial instruments**
**----- Start of picture text -----**
This year Last year
**----- End of picture text -----**
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**Section C Notes to the accounts**
## **Note 23 Contingent liabilities and contingent assets**
## **23.1 Contingent liabilities**
## **Where the charity has contingent liabililities, please complete the following se possibility of their existence is remote.**
## **This year**
**Description of item including its legal nature. Estimate of fi Please describe any security provided in connection to the liability. Last year Description of item including its legal nature. Estimate of fi Please describe any security provided in connection to the liability.**
## **23.2 Contingent assets Where the charity has contingent assets, please complete the following section probable**
## **This year**
## **Last year**
**Description of item Estimate of fi Description of item Estimate of fi**
## **23.4 Other disclosures for contingent assets and/or liabilities**
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## **Please provide the following information where practicable:**
**This year Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement Where it is not practical to make one or more of these disclosures, please state this fact**
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## **(cont)**
## **ction unless the**
## **nancial effecti**
**nancial effecti**
## **n when their existence is**
## **nancial effecti**
**nancial effect**
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Last year
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**Section C Notes to the accounts**
**Note 24 Cash at bank and in hand**
**Short term cash investments (less than 3 months maturity date) Short term deposits Cash at bank and on hand Other Total**
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## **(cont)**
**----- Start of picture text -----**
This year Last year
£ £
- -
- -
101,491 182,394
- -
101,491 182,394
**----- End of picture text -----**
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## **Section C Notes to the accounts**
## **Note 25 Fair value of assets and liabilities**
**----- Start of picture text -----**
This year
25.1 Please provide details of the charity's
exposure to credit risk (the risk of incurring a
loss due to a debtor not paying what is owed) ,
liquidity risk (the risk of not being able to meet
short term financial demands) and market risk
(the risk that the value of an investment will fall
due to changes in the market) arising from
financial instruments to which the charity is
exposed at the end of the reporting period and
explain how the charity manages those risks.
25.2 Please give details of the amount of change
in the fair value of basic financial instruments
(debtors, creditors, investments (see section 11,
FRS 102 SORP)) measured at fair value through
the SoFA that is attributable to changes in credit
risk.
**----- End of picture text -----**
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Last year
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## **Section C Notes to the accounts**
## **Note 26 Events after the end of the reporting period**
_**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period**_
## **This year**
**Please provide details of the nature of the event**
|The Covid-19 lead to the AGM being held
on-line again with the Exeter hotel
deposit held over to 2022. The Seminars
were also held on-line. In 2021 the
Oxford conference will be held as a
hybrid event.|The Covid
that the O
take place
been repla
All f
accomm
been refun
Anne's C
carried for
with the E
AGM has|-
e
o
o
w
|
|---|---|---|
**Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made**
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## **(cont)**
## **Last year**
-19 pandemic has meant Oxford Conference due to e in September 2020 has aced by an on-line event. ees for registration, odation and meals have nded. The deposit with St ollege Oxford, has been ward to 2021. The deposit Exeter hotel for the 2020 been carried forward to 2021.
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**Section C Notes to the accounts (cont) Note 27 Charity funds 27.1 Details of material funds held and movements during the CURRENT reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure f figure below should reconcile to 'Total funds' in the blanace sheet.**_
## _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special t unrestricted funds**_
**----- Start of picture text -----**
Fund
balances
Type PE, EE
Purpose and Restrictions brought
R or UR *
forward Income Expenditure
Fund names £ £ £
Oxonmoot R Annual conference held in Oxford 4,764 13,648 - 3,635
To collect donations and fund the
distribution of books by J R R Tolkien to 11,937 2,341 - 90
Tolkien and the World R schools in developing countries.
To establish a permanent centre to
celebrate the life ane work of Professor J R R 20,010 - -
Tolkien Centre R Tolkien
To fund the attendance of Tolkien scholars
1,599 3,648 -
Tolkien Bursary R at academic events.
To publish collections of academic papers
from Society events in memory of a young 4,719 1,341 - 129
Peter Roe R deceased member.
- - -
- - -
- - -
- - -
- - -
**----- End of picture text -----**
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**----- Start of picture text -----**
Other funds N/a N/a 110,156 80,410 - 89,377
Total Funds [ 153,185 101,388 - 93,231 ]
**----- End of picture text -----**
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## _**for 'Other funds'. The 'Total funds'**_
## _**trusts, of the charity; and U -**_
**----- Start of picture text -----**
Fund
balances
Gains and carried
Transfers losses forward
£ £ £
- - 14,777
- - 14,188
- - 20,010
- - 5,247
- - 5,931
- - -
- - -
- - -
- - -
- - -
**----- End of picture text -----**
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- - 101,189 - - 161,342
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**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont) 27.2 Details of material funds held and movements during the PREVIOUS reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure f figure below should reconcile to 'Total funds' in the blanace sheet.**_
## _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special t unrestricted funds**_
**----- Start of picture text -----**
Fund
balances
Type PE, EE
Purpose and Restrictions brought
R or UR *
forward Income Expenditure
Fund names £ £ £
Oxonmoot R Annual conference held in Oxford 24,848 16,943 - 17,027
To collect donations and fund the
Tolkien to the World R distribution of books by J R R Tolkien to 9,665 2,272
schools in developing countries.
To establish a permanent centre to
Tolkien Centre R celebrate the life ane work of Professor J R R 20,000 10
Tolkien
To fund the attendance of Tolkien scholars
Tolkien Bursary R 3,258 130 - 1,789
at academic events.
To publish collections of academic papers
Peter Roe R from Society events in memory of a young 3,676 1,048 - 5
deceased member.
2019 Conference to be held in
R Major Conference held every 7 years 33,567 47,802 - 78,305
Birmingham in August.
- - -
- - -
- - -
**----- End of picture text -----**
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**----- Start of picture text -----**
- - -
Other funds N/a N/a 50,293 70,714 - 33,915
Total Funds 145,307 138,919 - 131,041
**----- End of picture text -----**
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## _**for 'Other funds'. The 'Total funds'**_
## _**trusts, of the charity; and U -**_
**----- Start of picture text -----**
Fund
balances
Gains and carried
Transfers losses forward
£ £ £
- 20,000 4,764
11,937
20,010
1,599
4,719
- 3,064 -
- - -
- - -
- - -
**----- End of picture text -----**
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- - - 23,064 - 110,156 - - 153,185
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**Section C Notes to the accounts**
## **Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
## **This year**
**Reason for transfer and where endowment is con income, legal power for its conversion** Between unrestricted and restricted funds Between endowment and restricted funds Between endowment and unrestricted funds
## **Last year**
**Reason for transfer and where endowment is con income, legal power for its conversion** Between unrestricted and Conference held in 2019 completed and surplus transferr restricted funds funds. Large accumulated surplus from annual Oxford c transferred to Other Funds. Between endowment and restricted funds Between endowment and unrestricted funds
## **27.4 Designated funds**
## **This year Planned use Purpose of the designation Last year Planned use Purpose of the designation**
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**(cont)**
## **verted to Amount**
**----- Start of picture text -----**
verted to Amount
red to Other
conference
23064
**----- End of picture text -----**
**----- Start of picture text -----**
Amount
Amount
**----- End of picture text -----**
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## **Section C Notes to the accounts**
## **Note 28 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expens details of such transactions should be provided in this note. If there are no transactio in the box or "False" if there are transactions to report.**_
## **28.1 Trustee remuneration and benefits**
## **This year**
**None of the trustees have been paid any remuneration or received any other benefits employment with their charity or a related entity (True or False)**
_**In the period the charity has paid trustees remuneration and benefits. Please give the for, any remuneration or other benefits paid to a trustee by the charity or any instituti**_
**----- Start of picture text -----**
Amounts pa
Legal authority (eg Remuneration Pension
Name of trustee order, governing contribution
document)
£ £
- -
- -
- -
- -
Please give details of why remuneration or other
employment benefits were paid.
Where an ex gratia payment has been made to a trustee,
provide an explanation of the nature of the payment.
**----- End of picture text -----**
## **Last year**
**None of the trustees have been paid any remuneration or received any other benefits employment with their charity or a related entity (True or False)**
_**In the period the charity has paid trustees remuneration and benefits. Please give the for, any remuneration or other benefits paid to a trustee by the charity or any instituti**_
**Amounts pa**
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**----- Start of picture text -----**
Remuneration Pension
Legal authority (eg contribution
Name of trustee order, governing
document)
£ £
- -
- -
- -
- -
Please give details of why remuneration or other
employment benefits were paid.
Where an ex gratia payment has been made to a trustee,
provide an explanation of the nature of the payment.
**----- End of picture text -----**
## **28.2 Trustees' expenses**
_**If the charity has paid trustees expenses for fulfilling their duties, details of such tran this note. If there are no transactions to report, please enter “True” in the box below. report, please enter "False".**_
## **No trustee expenses have been incurred (True or False)**
**This Type of expenses reimbursed £ Travel Subsistence Accommodation Other (please specify): TOTAL Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity**
## **28.3 Transaction(s) with related parties**
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_**Please give details of any transaction undertaken by (or on behalf of) the charity in wh interest, including where funds have been held as agent for related parties. If there a enter 'true' in the box provided.**_
## **This year**
## **There have been no related party transactions in the reporting period (True or False)**
**----- Start of picture text -----**
Name of the trustee Relationship Description of the Balance at
Amount
or related party to charity transaction(s) period end
£ £
In relation to the transactions above, please provide the
terms and conditions, including any security and the
nature of any payment (consideration) to be provided in
settlement.
**----- End of picture text -----**
_**For any related party, please provide details of any guarantees given or received.**_
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## **Last year**
## **There have been no related party transactions in the reporting period (True or False)**
**----- Start of picture text -----**
Name of the trustee Relationship Description of the Balance at
Amount
or related party to charity transaction(s) period end
£ £
In relation to the transactions above, please provide the
terms and conditions, including any security and the
nature of any payment (consideration) to be provided in
settlement.
**----- End of picture text -----**
_**For any related party, please provide details of any guarantees given or received.**_
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**(cont)**
## _**ses explained in guidance notes) ons to report, please enter “True”**_
**----- Start of picture text -----**
from an 1
e amount of, and legal authority
ion or company connected with it.
aid or benefit value
Redundancy Other TOTAL
(including
loss of
office)/ex
gratia
£ £ £
- - [ - ]
- - [ - ]
- - [ - ]
- - [ - ]
**----- End of picture text -----**
**----- Start of picture text -----**
from an
**----- End of picture text -----**
_**e amount of, and legal authority ion or company connected with it.**_
**----- Start of picture text -----**
aid or benefit value
**----- End of picture text -----**
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**----- Start of picture text -----**
Redundancy Other TOTAL
(including
loss of
office)/ex
gratia
£ £
- - [ - ]
- - [ - ]
- - [ - ]
- - [ - ]
**----- End of picture text -----**
## _**nsactions should be provided in . If there are transactions to**_
**----- Start of picture text -----**
year Last year
£ £
- -
- -
- -
- -
- -
- -
**----- End of picture text -----**
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## _**hich a related party has a material are no such transactions, please**_
**----- Start of picture text -----**
Amounts
written off
Provision for bad
during
debts at period end
reporting
period
£ £
**----- End of picture text -----**
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**----- Start of picture text -----**
Amounts
written off
Provision for bad
during
debts at period end
reporting
period
£ £
**----- End of picture text -----**
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**ection C Notes to the accounts (cont)**
**ote 29 Additional Disclosures**
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CHARITY (OMMISSION
FOR ENGLANO AND WALES
Independent examiner's report on the
accounts
Section A
Independent Examiner's Report
Rèport to thè trust••sl
members of
The Tolkien Society
On aGGount25 for the year
ended
31.12.2020
Charity no
{if any)
273809
Set out on pages
I report to the trustees on my examination of the accounts of the above
charity I'the Trust'l for the year ended
Responsibilities and
basis of report
As the charity's trustees, you are responsible for the pieparalion of the
accounts in accordance with the requirements of the Charities A¢1 2011
I'the Act l.
I report in respect of my examination of the Trust's aceounls 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 14515}Ibl of the Act.
Independent IThe charity's gross income exceeded £250,000 and l am qualified to
examiner's statement undertake Ihe examination by being a qualified member of linsert name of
applicable listed bodyll Delete I l if not applicable.
I have completed my examlnatlon. I conflrm Ihai no malerlal matters have
comg to my attpnlion in r.nnnp.r.linn with Ihp. p.xAminatinn Inlhp.r thAn that
disclosed below ') which gives me cause to believe that in, any material
respect..
the accounting records were not kept in accordance with section 130
of the Charities Act., or
the accounts did not accord with the accounting records., or
the accounts did not comply with the applicable requirements
concerning the form and conlenl of accounts set out in the Charities
{Accounls and Reports) Regulations 2008 other than any requirement
Ilicil Ilie cicbvuiilb yiv¥ a 'lru¢ aiid fair, view whiGli is not a Inalter
considered as part of an independent examinalion.
I have no concerns and have come across no other mallers in connection
with the examination lo which attention should be drawn in this report in
order io enable a proper unoerstanaing of the accounts to be reached.
Please delete the words in the brackets if they do not apply.
Signed:
Date:
14 September 2021
Name:
Marcus Streets
Relevant professional
qualificationls) or body
IER
Oct 2018
lif any}-
Address:
Honeysuckle Cottage
6 High Ditch Road. Fenn Dillon
Cambridge CB5 8TE
Section B
Disclosure
Only complete if the examiner needs to highlight material mallers of concern
{see CL32, Independent examination of charrty accounts." alre10n$ and
guidance for examiners).
Give here brief detsils of
any items that the
examiner wishe$ to
disclose.
None
IER
Oct 2018