CHARITY COMMISSION Independent examinerfs report on the FOR ENGLAND AND WALES accounts Section A Independent Examiner's Report Report to the trngtèèsl Mam￿r9 of The Tolkm so￿ety On accounts for the year ended 3111212021 Charity no ', (If any) 273809 Set out on pages 1-47 I report lo the trustees on my examination of the accounts of the above charty I'the Trusl") for the year ended 3111212021. Responslbllltle• and basis of report As the chartys trustees, you are responsibse for the preparation of the accounts in aGCOrdan￿ wilh Ihe requirements of the Chartties Act 2011 {Ihe Acr). I report in respect of my examination of the Trust's account8 ￿rrIed out under seCt￿n 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Dire¢lions given by Ihe Charsty Commission under section 14515}Ib) of the Ad. Indop•nd•nt examlner's statomont apPli6a￿. Delete [ l rfnot applKabl8. I have ￿MF￿￿ted my examinats"on. I confirm that no material matters have come to my attention in connectr'on with the examination letl+&t di6610￿￿"> whKh gives me ¢ause to believe that in, any material respect: the accounting records were not kept In accordance wlth séction 130 of the Charities Act.. or the accounts not accord with the accounting records., or the accounts dhj not Compty with the applieAble requirements concerning the form and content of accounts sel out in the Charities {Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair, view which is nol a matter considered as part of an independent examinallon. I have no concerns and have come across no other matters in connection with the examination lo vthich atterrtKJn shoufd be drawn in Ihls report in order to enable a proper understanding of the accounts lo be rea¢hed. . Pl88se delete Ihg words in rhe b￿Ckets rf they do not apply. Slgned: Dats: 0711012021 Name: Marcus Streets Relevant professlonal qualificationlsl or body IER Oct 2018 (if any): Address: Honeysuckle Cottage, 6 High Ditch Rd Fen Ditton Cambridge CB5 8TE Section B Disclosure Only cornplete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts. directions and guidance for examiners). Give here brief details of any items that the examiner wishes to disclose. None IER Oct 2018 THE TOLKIEN SOCIETY Annual accounts for the 273809 eriod Period end date Peri¢￿ start dale 1.1.2021 To 31.12.2021 Section A Statement of financial activities Restricted income funds Recommended categorfes by actlvlty Unrestrlcted funds Endowment funds Prlor year funds Total funds Incoming resources (Note 3} Income and endowm8nt5 from.. Don¥tion$ and1￿¥¢198 Chatitable activrties F01 F02 F03 F04 F05 $01 128,220 5,137 50,051 7,043 133,357 50,051 9,294 3,790 81,523 9,960 9,904 S02 Other trading artivities Investments S03 2,251 3,790 $04 Sewaral8 rnal8rial item of Other S05 S06 Total Resources expended (Note 61 S07 134,261 62,231 196,492 101,387 Expendlture on.. SO8 2,084 69,893 2,084 115,802 730 92,501 Chatitsbl# 8¢tivrti¢$ S09 45,909 Sewr£le m£lerial Item of exKÈnse other S10 Total S12 71,977 45,909 117,886 93,231 Net incomel(expenditure) before investment gainslllossesl S13 62,284 6,759 69,043 16,322 78,606 6,759 85,365 8,156 Nel gainslllosses) on Invesimenls S14 Net incomellexpenditure) Extraordinary items Transfers between funds Other recognised gainsl{los$esl: S15 16,322 8,156 S16 S17 Gains and losse5 on revaluation of fixed Assets for the ch8nty's ovm use Other gain￿{loSSes) Net movement in funds $18 S19 S20 69,043 16,322 85,365 8,156 Reconciliation of funds.. Totsi fund$ brought forward Total funds carried forward $21 101,189 170,232 60,153 76,475 161,342 246,707 153,186 161,342 S22 Section B Balance sheet Restricted income funds Unrestricted funds Endowment Total this funds year Total last year Fixed assets Intsngible assets Tangible assets Heritage assets Investments F01 22,320 182 5,393 106,759 134,654 F02 F03 F04 22,320 2,231 5,393 106,759 136,703 F05 (Note 151 {Note 14) {Note 16) {Note 17) Total fixed assots B01 802 2,049 276 B03 B04 100,000 100,276 B05 2,049 Current assets Stocks {Note 18) Debtors (Note 19) Investments {Note 17.4) Cash at bank and in hand (Note 241 Total Current assets Boe 472 781 5,424 1,253 21,996 862 28,308 B07 16,572 BO8 B09 88,592 105,636 68,222 74,427 156,814 180,063 101,491 130,661 B10 Creditors: arnounts falling due within one year (Note 20) B11 70,062 70,062 69,593 Net current assets/(Ilabllltles) B12 35,574 74,427 110,001 61,068 Total assets less current liabilities B13 161,342 Creditors: amounts falling due after one year (Note 201 Provisions for liabilities B14 B15 Total net assets or liabilities B16 170,228 76,476 246,704 161,342 Funds of the Charity Endowment funds (Note 27) Restricted income funds (Nots 271 Unrestricted funds Revaluation reserve B17 B18 76,476 76,476 170,228 60,153 101,189 819 170,228 B20 Total funds B21 170,228 76,476 246,704 161,342 Signed by one or two Iruslee$ on behalf of all the Iruslees Signature Print Name Dale Penelo e Anne Haward 22.08.2022 CC17a (Excell 0711012022 B&515o*pTrpar3tio 1.1 BtsiSDf aCCDUnting The$ÈÈtttsu￿￿haWèbÈér] wepar¢d ￿)deli1*h1$1QrI¢aI￿￿￿Ye￿l0￿￿￿h1l￿>W￿1#¢dth1C•Y 1hD8L41￿o￿lD1 R8cDrnmDndettPrSti￿ Afr￿Jn￿g4n￿ftwJ￿g tychsrtlk pr4wnngihBirKwUn1sinac£D￿3nE4Wllhi￿F￿anry4l SianthwdwAIcB￿fj In1￿u￿ondR￿L￿1rDf IrclaThJlFRS1D2) 1ÈJuly2014 ItelsMIFR51D2) Thecharflyttsrdil￿e9j P￿lt￿t￿&rItÈTrfilWaIdÈf1)ed FRS1Tr2' Y¢$ 1.2 G¢iW ¢¢n¢eYn An 8￿￿n￿lon￿51OlhDEel￿￿that5uF￿rt N￿4ppli￿￿ N¢l4Wli￿ty¢ N￿ApplIC￿￿￿ thaMylsnE4t*g&rlqd4sagolro￿n￿rn 1.3Chllngpof &ccouThtlnu wllcy toltstselore￿mjs￿￿ente￿, ).4IFRS iv2S0RP. 1.4¢hang•Stoa¢¢ouThtlmg•stsm4t•s 1346FRS1D2SORPI Ye rwfthngpbrtottl3A?FR5 1a2soRPI. Y¢ CC17aiEwd Section C Notes to the accounts Note 2 Accounting policies Plèase complete th￿ ntrtè when firStre1)￿n9 underFRS2102 Seckn 35 offFRS102. 3r&con￿lIa￿S tobe p￿Sented. Ifbll are $pplicable. 2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE Plea6e prowde a de6criptivn of th4 natura of èach chango In accountlng pollcy RecL￿¢￿I•l￿on olltmdsperprevlous GAAPto funds delermthed underFRS 102 startof End of ppriod ppriod Fu￿d balances as proviously ststed AdJusgmeJJts.' Fu￿￿ balance as restated Rect￿¢11a11On OYn*ineomeJ(netexpeJ)dMureJ perprevlous GAAPto ftet1jjcom￿f￿et expendltwe) underFRS 102 End of Net Sncomellexp2ndttuTel a5 prevlou5ty AdJusimefr)ts.' Prevlou5 perhid net Incomellexpendlturel as re5tatsd CC17a (Exc￿) 0711012022 **Section C Notes to the accounts (cont)** **Note 2 Accounting policies** ## **2.2 INCOME** **----- Start of picture text -----**
This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a
different or additional policy has been adopted then this is detailed in the box below.
Recognition of income These are included in the Statement of Financial Activities (SoFA) when:· it is more likely than not that the trustees will receive the resources; andthe charity becomes entitled to the resources;the monetary value can be measured with sufficient reliability. Yes No N/a
Offsetting There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Yes No N/a
Yes No N/a
Grants and donations Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP).  
In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to Yes No N/a
the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP).   
Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets Yes No N/a
in the estate and any conditions attached to the legacy are either within the control of   
the charity or have been met.
Government grants The charity has received government grants in the reporting period Yes No N/a
Gift Aid receivable is included in income when there is a valid declaration from the
Tax reclaims on donations and gifts donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. Yes No N/a
Contractual income and performance related This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. Yes No N/a
grants
Donated goods Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. Yes No N/a
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on Yes No N/a
receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution.   
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the Yes No N/a
balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from  
other trading activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. Yes No N/a
Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. Yes No N/a
Donated services and Donated services and facilities are included in the SOFA when received at the value of Yes No N/a
facilities the gift to the charity provided the value of the gift can be measured reliably.   
Donated services and facilities that are consumed immediately are recognised as Yes No N/a
income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA.   
Yes No N/a
Support costs The charity has incurred expenditure on support costs.   
Volunteer help The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. Yes No N/a
Income from interest, royalties and dividends This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. Yes No N/a
Income from membership subscriptions Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. Yes No N/a
Membership subscriptions which gives a member the right to buy services or other Yes No N/a
benefits are recognised as income earned from the provision of goods and services as income from charitable activities.   
Settlement of insurance claims Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. Yes No N/a
Investment gains and losses This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. Yes No N/a
2.3 EXPENDITURE AND LIABILITIES
Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or Yes No N/a
constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.   
Governance and support costs Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Yes No N/a
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs Yes No N/a
by floor areas, or per capita, staff costs by the time spent and other costs by their   
usage.
Grants with performance conditions Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Yes No N/a
Grants payable without performance conditions Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised. Yes No N/a
Redundancy cost The charity made no redundancy payments during the reporting period. Yes No N/a
Deferred income No material item of deferred income has been included in the accounts. Yes No N/a
Creditors The charity has creditors which are measured at settlement amounts less any trade discounts Yes No N/a
Provisions for liabilities A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date Yes No N/a
Basic financial instruments The charity accounts for basic financial instruments on initial recognition as per paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. Yes No N/a
2.4 ASSETS
Tangible fixed assets for These are capitalised if they can be used for more than one year, and cost at least Yes
use by charity They are valued at cost. Yes No N/a
The depreciation rates and methods used are disclosed in note 9.2.
Intangible fixed assets The charity has intangible fixed assets, that is, non-monetary assets that do not have Yes No N/a
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5   
They are valued at cost. Yes No N/a
Heritage assets The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and Yes No N/a
maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 9.6.1.4.   
Yes No N/a
They are valued at cost.   
Investments Fixed asset investments in quoted shares, traded bonds and similar investmentsvalued at initially at cost and subsequently at fair value (their market value) at the year are Yes No N/a
end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment.Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments Yes No N/a
Stocks and work in progress Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value. Yes No N/a
Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Yes No N/a
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Yes No N/a
Debtors Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. Yes No N/a
Current asset investments The charity has has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due. Yes No N/a
Yes No N/a
They are valued at fair value except where they qualify as basic financial instruments.   
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE
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Section C Notes to the account5 (conti Note 3 Analysis of income Re6trfcted Vnr8strict•d inrom funds fund$ Endowrnont fund$ Total funds Pr￿ry￿r Anal $1$ Donations and ifts Gift Aid Le acies Genertl grants prOV￿e￿ by govemmenvother charities Membership subs¢riptions and sponsorships which a￿ In substance donations Donations leg4cies'. 5.137 5.137 3.347 5,268 4,515 3.347 124.873 124.873 71,740 Dcinated Other oods, facilities and seNi¢es Total 128.220 5.137 133.357 81,523 haritabl8 activities: Oxford Conference 50.051 50.051 9,960 Other Totsl 50.051 othertrdding activities: S81es of publications 800 1.876 5.167 2.676 5.167 4,796 5,108 Sales of other oods Other Total 800 7,043 Income from investments.. Intere51 income Dividend incorlle Rentsl and leasin other 3.790 3.790 Income 1.450 5.240 1.450 5.240 Totsl Separats material item of income.. Total other.. Conversion of endowment funds into income Gain on disposal of a tangible fixed asset he 's own use Gain on disposal of a programme related investment Royalties from the exploitation of intellectual ro hls Other Total TOTAL INCOME 134260 101387 Other inforrnation.. All Incom• In th¥ prlor yoarwag unro8trl¢tsd except for.. Iplea5e provide description and amount51 Where any endowmentfund 1$ converted Into In¢ome In the reporting period, please give the rea50n for the conversion. Wh&ro any ot)dowmot)tlund Is ¢onv8rt8d Into In￿m8 It) th8 prlor perlod. please glve the rea$on for the convers10n. rthin the income items above the following itgms are matgrlal.. (please dl8cIo80 tho naturo. amourt and any ptlor year amountsl CC17a IEx*ll 0711012022 Section C Notes to the accounts Icontl Note 4 Analysis of receipts of government grants Thls year Descrlptlon Government grant 1 Government grant 2 Government grant 3 Other Total Last year Descroptlon Government grant 1 Government grant 2 Government grant 3 Other Total Thls ear Last ear Please pmvide detsils of any unfulfllled condltlons and other contingencies attaching to grants that have been recognised in income. Thls year Last year Please give detsils of olherfomps of government asslstance fmm whlch the charityhas directly benefited. CC17a (Excell 0711012022 Section C Notes to the accounts Icontl Note S Donated goods. facilities and services This year Last year Seconded staff Use of property Other This year Last year Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services. Please provide details of any unfulfilled Conditions and other contingencies attaching to resources from donated goods and seNices not recognised in income. Please give details of other forms of other donated goods and services not recognised in the accounts, eg contribution of unpaid volunteers. CC17a (Excell 0711012022 Section C Notes to the accounts Icontl Note 6 Analys1$ of expendlth This year Last year Unr•strtct•d Re&trfci•d fund in¢ornpfund EndoMM•nt fu￿9 Ur*•stYkt•d Incomè EndoMM•nt fu￿9 Analysis •rtditvro on raisin fund$'. Incurred seeking donations In¢urred seeking legatye$ In¢urr8d ￿kIng grani$ Opewiny memtership $theme$ and )cial lotteries Totalfw￿¥ Sla9ing fundraising events Fudrai$ing 8genis Operaiiny th2rity shops Operaiiny s tr8ding CoM￿nY undertaking non-charilable trading activrt Advèrti$iny. matheting, dire￿ mail and 730 73Q Start UP ¢OSts incurred In generating newsource of future Income Dal?base dpvebpmenl costs Investment managetnenl costs. Portfolio mana emeDI costs Cost of obtaining investment adv Inv8$im#nl ¥dmini$ir8lion ¢osi$ Intellectual property licencing costs ReDt GOI￿￿10￿, prowrty repairs aDd m8intenan¢e ¢harges Total &xp8ndltur• on ralslng funds 730 730 Expenditure on charitable actNities'. Oxford Conferen New$leiiers and annu81ioum$l Storage Other Total expenditure on charitable acuvltlvd 44.401 44,401 44.900 3.635 3.635 30.927 44.900 30.927 6.010 21.067 S010 22.575 7.781 19.939 7.781 20.158 1.508 219 71.977 45.W9 117,886 56.647 3.854 62.501 arato m8tsri81 it•m of ox Donaknon lo The Slo Museum n80 30.000 Tot•1 30.000 30.000 Other Total otherexpenditure TOTAL EXPENDITURE 73,928 45,909 119,837 89.377 3.854 93.231 Other infomation.. of pxpendituTr on charitab19 activities Thls Grnnt fundlng of GUvI￿e5 Br Last Grant fundlng of actS¥ttSes ACtIv￿ or progvAmme undertaken Suppprt Co*ts Totslth yèar Activities undertake dlie Support Costs Totsl l?51 hei Total CC17a 0711012022 Section C Notes to the accounts Cont} Note 7 Extraordinary items Please explaln the nature of each extraordlnary ftem occurrlng In the perlod. This year Last year Description Extraordlnary Item 1 Extraordinary item 2 Extraordinary item 3 Extraordinary item 4 Total extrordinary items CC17a (EX￿1) 0711012022 Section C Notes to the aecounts Note 8 Funds received as agent 8.1 Please complete Ihis note rfthe 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 FinancialActivities or the Balance Sheet. Amount rècèlved Amount pald out Balancè held at ￿rIOd end Descriptionlname of party Related party lyes orNo Thls yaar Last year This yaar Last y&ar Thls yaar Last year Totsl 8.2 Where a consortia orsimiTlararrangement exists whereby 2 ormore ¢haritie5 Cowoperate to achieve economies in the purchase of gooits or service5, please di5cose details of any balances outslanding between anyparticipating memlJers. Descriptionlname of party Balancè hèld at ￿rIOd ènd This year Last year Total CC17a (Excell 12 0711012022 Section C Notes to the accounts Note 9 Support Costs Please complete this note rf the charity has analysed its expen5e5 using activity catégorigs andhas support costs. This year Support cost exam les Raisin funds Activi Activi Activi Grand total Basi5 of allocation IDe$¢rlbe method) Governance other Total Last year Support cost exam Ral$ln funds Actlvl Actlvl Actlvl Grand total Ba$1$ of allocatlon ID85cribe method) Governance Other Total Please provlde detall$ of the a¢¢ountlng pollcy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment. CC17a (EX￿1) 13 0711012022 Section C Notes to the accounts Note 10 Details of certain items of expenditure 10.1 F¢os for gxamlnatlon of tho a¢¢ounts Please pmvide details of the amountpaid forany statutory extemal scrutiny of a¢counts and otherservices prt)vided by your independertt examiner. If nothing was paidplease enter 'O' in the appropriate boxfes). This year Last year Independent examinerfs fees 54 55 Assurance services other than audit or independent examination Tax advisory fee5 Other fee$ {for example.. financial advice. consultancy, a¢¢ountan¢y servi¢esl paid to the Independent examln&r CC17a (EX￿1) 14 0711012022 Section C Notes to the accounts (cont) Note 11 Paid employees Please complete this note if the charity has any employees. 11.1 Staff Costs This year Last year Salaries and wages Social security costs Pension costs (defined contribution scheme) Other employee benefits Totsl stsff 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 (excluding employer pension costs) fell within each band of £1 0,000 from £60,000 upwards. If there are no such 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 Band Number of employees This year Last 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 ear Last ear 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. CC17a (Excell 15 0711012022 11.2 Average head count in the year This year Number Last year Number The parts of the charity in which the employees work Totsl 11.3 Ex-gratia payments to employees and others (excluding trustees) Please complete if an ex-gratia payment is made. Please explain the nature of the payment This year Last year 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) CC17a (Excell 16 0711012022 11.4 Redundancy payments Please complete if any redundancy or termination payment is made in the period. This year Last year Total amount of payment The nature of the payment (cash, asset etc.) This year Last year The extent of redundancy funding at the balance sheet date Please state the accounting policy for any redundancy or termination payments CC17a (Excell 17 0711012022 Section C Notes to the accounts l¢ont Note 12 Defined contribution pension schemg or defingd benefit schgme accounted for as a defined contribution scheme. 12.1 Please ¢omplete this note if a defined contribution pension scheme is operated. This year Last yaar Amount of contributions rocognisad in thè SOFA as an axpanso 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 charityparticipatss in a defined benefitpension plan but is unablo to ascertain its share of the underlying a55ets and liabilities. Please confirm that although the scheme is accounted for as a defined contribution plan. it is a defined benefit plan. Plea$9 provld& such Infom)atlon as 1$ availablè about thè 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 charityparticipates in a multiaemployer dofinod benefrtpension plan that is accounted foras a defined contribution plan. Describe the extent to which the charity can be liable to the plan for other entities. obligations under the temis and conditions of the multi-employer plan. If this is diff•r&nt for last yaar, provide details Provid& an explanation of how any liability arising from an agreement with a multiryemployer plan to fund a deficit ha5 been determined. If this is different for last yoar, provlde detalls CC17a (EX￿1) 18 0711012022 Section C Notes to the accounts Icontl Note 13 Grantmaking Please complete this note ifthe charty made anygrants or donations which in 3ggreg3te form 3 materialpart ofthe charitable activities undertaken. This year: 13.1 Analysls of grants pald Ilncluded In cost of charltable actlvltSesl Grants to Instltutlons Analysls Grants to Indlvlduals Supportcosts Total Support costs to speakers at Oxford conferènce 1,458 1.458 AGtDI eGt2 Actw or pro ect3 Activit or ect4 Total 1,458 1,458 Please enter"Nil" rfthe charity does noticlentify3nd/or3llocate support costs. 13.2 Grants made to Instltutlons Pleaseprovidè details of Charty's URL. Aly ¢harity h3$ made grants to pa￿¢￿1¥r institutions thatare material in the context of its grantmaking. Details of the institution supported, pU￿0$e of the grant and totalpèid to èach Insti￿tiOn is availablè on thè chèritys wèb sito. Yes Alo Provido detalls below Names of institution Purpose Totsl amount of rants paid £ Total grants to institutions in reportffng period Other Unana1￿edgra￿ts TOTAL GRANTS PAID CC17a (Excell 19 0711012022 Last year: 13.3 Analysls of grants pald Ilncluded In cost of charltable actlvltlesl Grants to institutions Analysis Grants to individuals Supportcosts Total The Story Museurn, Oxford 30,000 30,000 Actwity or project 2 Actwrty or project 3 Activrty or proiect 4 Total 30,000 30,000 Please enter"Nil" rfthe ¢harity does not identifyand/orallo¢ate support Costs. 13.4 Grants made to in¥titution¥ Pleaseprovide detslls of charlly's URL. Aly ehèrity has mad• grants to partieular institutions that arè matèrial th• context of its grantmakting. Details of the institution supported, purpose of the grant andtotalpald to each Instthitlon Is avallablè on thè charltys web sl1•. No Provide details below Names of institution Purpose Total amount of rant5 paid £ Totsl grènts to institutions in rèportffng p•riod othor unanalysodgrants TOTAL GRANTS PAID CC17a (Excell 20 0711012022 Section C Notes to the accounts Icontl Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets 14.1 Cost or valuation Freehold land & buildings Other land & building5 Plant, machinery and motor vehi¢le$ Fixtures, fittings and equipment Total At the beginning of the ye8r Additions 1.584 2,501 2,501 Revaluats"ons Disposals Transfers At end of the year 4,085 4,085 14.2 Depreciation and impaimient¥ 'Basis SL or R8 (Straight Line or Reducing 8alancel SLorR8 SLorR8 SLover5or6 years SLorRB Ratè At beginning of the year Disposals 1,308 1,308 Depreciation 546 546 Impairment Transfers- At end of the year 1.854 1,854 14.3 Net book value Net book value at the beginning of the year 276 276 Net book value at the end of the year 2,231 2,231 CC17a (Excell 21 0711012022 14.4 Impaimiant This year Please provide a description of the events and circumstances that led to th• r8cognltlon orreversal of an Impalmient loss. Last year Please provide a description of the events and ¢i￿umstanCeS th8t led to the recognltlon orreversal of an Impalmient loss. 14.5 Rèvaluation If an a¢¢ounting pg1i¢y of revaluation is adopted. please prgvide.. This Last the effectlve date of the revaluatlon th• nèm8 of ind#p#ndènt vèluèr. if èpplieablè the methods appliedand $ignifi¢anta$sumptions the carrylng amount that would have been recognlsed had the assets been carrièd und•r th* cost model. 14.6 Othgr dI8¢1￿U This year Last year (11 Please state the amount of l)orrowlng costs, Many, capltallsed In the constructlon ol tartgibl• fixed assots and tho capitalisation rat• Usod. (11) Pleasèprovld• th• amount of contractual commltm•nts for thg acqulsltlon of tanglblg fixedassets. (iii) Detsils of the existence ancl carrying amounts of property. plantand equipment to which the charityhas restricted title orthat arepledged as Sgcurity for liabilitiès. The Yr2nsfers' row is formovements behveen fixed asset eategtsries. Please indicate the method of dep￿ciall0n by deleting the method not appliGable (SL straightline,. RB reclucing balance). Also please indicate the rate of depreciation.. for straight line, what is the antiClP8ted life of the asset (in years),. forreducing balanGe, what is the peffjentage annual deduction. CC17a (Excell 22 0711012022 Section C Notes to the accounts Icont Note 15 Intangible assets Please complete this note if the charity has any intangible assets 15.1 Cost or valuation Research & development Patent5 and trailemarks oth8r Total Al beginning of the year Additions 22,320 22,320 Disposals Revaluations Transfers Al end of the year 22,320 22,320 15.2 Amortlsatlon and Impalrments 'Basis SLorRB SLorRB SLorRB SLorRB Straight Line I SLlor Reducing Balance Rate Al beginning of the year Disposals Amortisation Impairment Transfers" Al 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 22,320 22,320 15.4 Accounting policy Please disclose the accounting policy for intangible fixed assets including.. Reasons for chooslng amortisatlon rates. Purchased near year end. No amortisation Policies for the recognition of any capital development CC17a (Excell 23 0711012022 15.5 Impairment This year: Plgaso provid8 a description of the gv8nts and clrcumstanees that led to the recognition or reversal of an impaiTmient loss. Last ygar: Please provide a description of the events and circumstances that led to the recognition or reversal of an impaiTrnient loss. 15.6 Rgvaluation If an accounting policy of revaluation is adopted. please pmvide.. This yoar La$t year the effectlve date of the revaluatlon the name of independent valuer, if applicable the methods applied the carrylng amount that would have been ￿OgnIsed had the assets been carried under the cost model. 15.7 Other disclosures (i) If your intangible asset was acquired by way of grant, provide value on initial rocognition and Carrying amount of the asset. {ii) Details of the carrying amounts of any intangible assets to which the charity has restricted title or that are pledged as security for liabiliTties. (iii) Please provide the amount of contractual commitments for the acquisition of intangible assets. (iv) Stats the amount of resea￿h and dovglopment expendlture recognlsed as expendlture In the year. (VJ Please detall the headlngs In the SOFA In whlch a charye for amortisation of intangible assets is included. (vi) For any matorial intangible assets, please provide a deseription, its carrying amount and any remaining amortisation period. The 'Yransfers' row is for movgmenls belwegn fixed asset categories. Please indicate the method of depreciation by deleting the method not applicable (SL = straight line,. RB = reducing balan￿). Also please Nndicate the rate of depreciation.. forstreight line, what is the anticipated lrfe of the asset (in years),. for reducing balance, what is the percentage annual deduction. CC17a (Excell 24 0711012022 Section C Notes to the accounts Icontl Note 16 Heritage assets Please complete thls note if tlje charity has herltage assets 16.1 General disclosures for all charities holding heritage assets This year Last year Tolkien-related items including book8, fanzlnes, newspaper cllpplngs, costumes and clothes and other memorabilia. It would not be Pfdctieal to value the archive due to the amount of material held m05t of which is of no mometary value. However, In 2021 letters from Prof. J.R.R. Tolkien and Mr$ Edith Tolkien to the photographer. Pamela Chandler, were purchased at auction. These are included The Tolklen Soclety has an archlve of Tolkien.related items inclufling books. fanzines, newspapèr clippings. costumes and clothes and other memorabilia. It would not be practical to value the archlve due to the amount of material held most of which is of no mometary valuè. lil Explain the nature and scale of h•ritaga assèts hèld. The Society ha$ a written A¢qvisitions and Disposals policy. The Archivist is set an annual budget for acquisitions. Any larg8 Iterns ar8 confirmed by the Trustees. The Archives are held in secure ondilions at the Surrey Heritage Centre In professlonal packaglng. The Society has a written Acquisitions and Disposals policy. The Archivist 15 set an annual budget for acqulsltlons. Any large item8 are confimied by the Trustees. The Archlves are held In secure conditions at the Surrey Heritage Centre in professional packaglng. lill Explain the policy for the aCqU151tion, pr858rvation. management and dlsposal of herltage as$ets. 16.2 Cost or valuation Heritsge asset Heritsge asset Heritsge asset Heritage asset Total At beginning of the year Additions 3,573 1.500 320 5.393 Disposals Revaluations Transfers. At end of the year 3,573 1,500 320 5.393 16.3 Daprèeiation and impairmènts "Basls Straight Line I"SL"lor Reducing Balance ~ Ratè At beginning of the year Disposals Depreciation lrnpairment Transfers" At end of year 16.4 Net book value CC17a (Excell 25 0711012022 Net book value at the beginning of the year Net book value at the end of the year 3,573 1.500 320 5.393 CC17a (Excell 26 0711012022 16.5 Impairm8nt This year Please pmvide a description of the events and circumstances that lod to tho recognition or revèrsal of an impairmenf ioss. Last year Please pm¥ide a description of the events and circumstances thatlgd to thg r•cognldon or r8vwsal of an Impalrmgnt loss. 16.6 Revaluation If an accountingpolicy of revaluation is adopted, please provide.. Thls year Last year thè #ff•ctiwè date of th• revaluation the namè of ind•p•ndont valu•r, if applicabl• qualifi¢ation$ of independent valuer the methods applied andsignrficant assumptions anysignificant limitations on the valuation 16.7 Analysi5 of heritsge assets by class or group distinguishing those at cost and those at valuation At valuation At cost Group Group A Total Carrying amount at the beginning of the period Additions Disposals Depreciationlimpairment Revaluation Carrying amount at the end of period 16.8 Heritage assets (where heritage assets are not recoigni¥ed on the balance sheetl This year Last year lil Explain the reason why heritage assets have not bèèn rèeognisèd on the balance sheet. lill Describe the significance and nature of herltsge assets. 11111 Dlsclose InformatSon that Is helpful in as$e¥¥ing the value of heritage assets. livl Explain the reason why it is not practlcable to obtaln a valuatlon of heritage assets. CC17a (Excell 27 0711012022 16.9 Five year summary of heritsge assets transactions 2015 2014 2013 2012 2011 Purchase Group A Group B Group C (Xher Donatlons Group A Group B Group C Other Total additions Charge for impairment Group A Group B Group C (Xher Total charge for Impalrment Dlsposals Group A- carrying amount Group B- carrying amount Group C Other Total disposals CC17a (Excell 28 0711012022 Section C Notes to the accounts Icontl Note17 Investment assets Please complete this nots iffthe Charityhas any investmentassets. 17.1 Fixed assets investsnents (please provide for each class of invèstment) Cash & cash equivalents Llsted Investments In¥estrnent properties Soclal Investments Other Total Carrying Ifairl vJue at beginning of riod Add= additions to Investments during period" Less: dlsposals al trAnwng value 100.000 100,(N)O 6.759 6,759 Le5$: impairnients Add: R8vor8AI of ImpAlmi8nts Addlldeductl.. transfer inlloLrtI in the period Addlldeductl.. nel gainlllossl on revaluation Carrying Ifair) value 81 end of year 106.759 106,759 'Please 5ppcify additions resulting from acqulsltlons through busln855 comblnatlons, If any. Please note thal Fair Valuein this contextis the amount lor which an assetcould be exchanged belween knowlegable and willinyparties amtrs len9lh tr8ltrSattion. For iradèLlsÈturitièS. thè féirvalue ts the valuè of thè $ecurity4UOtÈdon the London sio¢k Exch•n9e Daily Official List or eyuiw4leni. For otherassets where the￿ is no mèrkeiprice on a tr8dedmarke¢ ttls the tru8tees'orv81u*¥'bestestlm81e of faAr value. 17.2 Plea80 provid8 a breakdown of investments shown above agreeing with the balanc8 sheet row B04 differentiating betsveen those held at fair value and those held at cost less impairment Thls y8ar Analysb of Investments Fairvalue ￿tY￿rend cost less impaiment Cash or cash equivalerts L18ted Inv88tm8nt8 Investment properties Soc181 Inv88tsnonts Other investmeThts Total Grand total IF8lr value at y8arend4Co8t1088 Impalrmonti Last year= Anatysis of invesknents F$ir valv• $ty#8rond Co8t1•8$ impaimiont C88h or cash è4ulvalèt)ts LISt￿ Investm?nts 100.000 Invèstment proporti&s Soclal Investm8nts Other investrnents Total Grand totsl IFalrvalue at yearend+C05t1o5s Impalrmenti CC17a (Excdl 0711012022 17.3 If your charity holds investrnent propertie8. please complete the following note: This year Last year 111 Explaln tho mothod8 and 8lgnlflcant88sumptlons In determining the fairvalue of investment property held by the charlty lill Narne or independent valuer, il applicable, and relevant quallfications liiil Provide detsils of any restrictions on the ability to realise Investment prop?rty or on the remlttan¢e of Incom8 or d18posal proceods livl Explain any contractual obligatlOn5 for the purchase, constructlon or d?v8lopment of Invostment prop?rty or for ropalrs, malntenancè or enhancoments 17A Please provlde a breakdown of c￿r￿n1 asset Inve$tments. If appll¢able. agreelng wlth the balan¢e $heet. An8ty8i3 of currenla88et inv08tmonts Thls year Lastyear ¢ash or cash equlvalgt List￿ investment$ Investment prop8rtfj88 Social investments othor Investsnonts Total 175 Guarantees Thls ear Last ear Ploaso provlde dotalls and amount of any guarant80 mado to tsr on bphalf of a third party Name of the entlty or entltle5 ben8flttlng from those guarantO88 Ploase explain h¢)w tho guarantsè furthors the chaiitys 8im$ CC17a (Excdl 0711012022 17.6 Concesslonary loans Descriplion Thls year£ Last year£ Amount of conce5sionary loans made IMullJpl• loafr)s tJ)ade maybe dlsclosedlj) aggregateprovlded Ihalsuch &ggrggation (loes nvtobswe Total Desuiption Thisye4r£ Last year£ Amount of conce8slonary loan8 recel¥8d [Mulliple lowyjs reGeivedmwyJ)e disclosedin aggrwate provldedthagsuch apgregaUoR does not obswe Si9yJrfi¢4rtlirtlwm•tstyn). Total This yèar Last yoar Tenns and conditions eg interest rate. security provide Value of arby con¢e8sionary loans which have been committed but not taken up atthe reporbng Amoutts payablè wlthln 1 year Amounts payable after more than 1 year Amourts rèceivabk within 1 y8ar Amoutts rece￿able after MO￿ than 1 yoar 17.7 Additional information Thi5 Last Ploase provlde Infom)atlon about the significance of investmerts to the charity's financlal p051tlon or pertormance eg. temis and Cond￿￿on8 of loan8 orthe uso of hèdglng to manage financial risk. Forall investments measured at fair value, the asis for determining the value, including any assumptlons appll8d wh8n uslt)g a valuaiion téchniqutr. Whèro a Charity h88 providtrd financial aststrts as form of security, the carrying amount ofthe flnanclal a8S8t plodged as securfty and the terms and condltlons rolaiing to Its P￿dge. CC17a (Excdl 31 0711012022 Section C Notes to the accounts (conti Note 18 Stocks P19as8 ¢omplgtg this not9 if thg Charity holds any stock itgm$ 18.1 Please state the carrylng amount of stock and work In progross analysed between activities. Stock Donated good$ Work in progress For distribution For resale For distribution For resale Charitable activitias.. Opening 761 Added in period Expensed in period Impaired Closing 761 Other trading activities: Opening 101 Added in period 2,635 Expons•d In p•rlod 2,244 IM￿￿red Closlng 492 Other: Qpening Addod In pgrlod Expensed in period Impairecl Closing Total this year 1,253 Total previous year This year Last year 18.2 Please speclfy the carrylng amount of any stocks pledged as security for liabilitie$ CC17a (Excell 32 0711012022 Section C Notes to the accounts Icont Note 19 Debtors and prepayments Please complete thiTS note if the charity has any debtors orprepayments. 19.1 Analysis of debtors This year Last year 4,899 17,097 2,592 25,715 Trade debtors Prepayments and accrued income Other debtors 21,996 28,307 Total Please Complete 19.2 where a materlal debtor Is recoverable more than a year after the reportlng date. 19.2 Anatysis of dgbtors recovorable in more than 1 year (included in debtors abovo) This year Last year Trade debtors Prepayments and accrued income Other debtors Total CC17a IExcell 33 0711012022 Section C Notes to the accounts {contl Note 20 Creditors and accruals Please complete this note if the charity has any creditors or 8ccru81s. 20.1 Analysls of credltorg Amounts falling duo within one year This year Last year Amounts falling due after more than one year This year Last year Accruals for grants payable Bank loans and overdrafts Trade creditors 733 549 Payments recelved on account for contracts or performance-related grants Accruals and deferred Income 69,329 68,962 83 Taxation and social Security other creditors Total 20.2 Deferred income Please complete this not8 if tho chariTty has deferred income. This year Membership subscriptions can be paid al any point in the year and last for 12 months. The months relating lo the following year are deferred. Last year Membership subscriptions can be paid al any point in the year and last for 12 months. The months relating to the following year are deferred. Please explaln the reasons why Ineome Is deferred. Movement in deferred income account This year Last year Balance at the start of the reportlng perlod Amounts added in current period Amounts released to income from previous periods Balance at the end of tho roporting period 68,962 126,920 49,344 98,547 126,553 69,329 78,929 68,962 CC17a IExcell 0711012022 Section C Notes to the accounts Icontl Note 21 Provisions for liabilitie8 and charges Pleas8 complete this note if you havo included in charityexpenditure anyprovisions. A provision is fftade when the charty has a liabilty of uncertain timing or amoun£ 21.1 Movem8nts in recognisgd provisions and funding commitment during the period This year Last year Balance at the Start of the reportirbg period Amounts added in current period Amounts charged against the provis1011 111 the current period Unused amounts reversed during the period Balance at the end of the reporting period 21.2 Plea$e provide.. brief description of any obligations on the balance sh8et and the oxp8ctsd amount and timing of r￿ulting paymÈnts', This ear Last ear - an indication of th8 uncertainti85 about the amount or timing ofthose oufflow$', and - the amount of any 8xpectsd r8imbursom8nL 8tsting the amount of any a$$et that has been re¢ogni$ed for that expoctsd reimbursemont. This ear Last ear 21.3 For any funding commitment that 18 not ogniseil 0$ a liability or provision, prtsvide detsils of commitment made, the time frame of that ¢ommitmenL any performance.related ¢ondition$ and detsils of how the commitment will be lunded (with contracts for capital expenditure separ4tely identified). 21A Whore unrestrictsd funds have boon designatsd tts a fund commitment, plea$e di$¢lo$e the natu￿ t>f any amounts d08ignatsd and th6 likely timing of that expenditurt. CC17a IEx*ll 35 0711012022 Section C Notes to the accounts Icontl Note 22 Other disclosures for debtors, creditors and other basic financial instruments This year Last year 22.1 Please provlde Infomiatlon about the slgnoficance of financial instruments leg. debtors, creditors, investments etel to th8 charity's financial position or perforrnance, for example, the terms and conditions of loans or the use of hedging to manage finan¢ial risk. 22.2 If the charlty has provlded flnanclal assets as a form of security, the ¢arying amount of the financial assets pledged as security and the ternis and conitions ralatad to its pladge should be given here. CC17a (Excell 0711012022 Section C Notes to the accounts Icontl Note 23 Conting9nt liabiliti9$ and ¢ontinggnt a$$ets 23.1 Contingent liabilities IVher8 tha charity has eontingènt liabililiti•s, plèasè eomplètè thè following s•etion unlèss th• possibility of their existence is remote. This year Description of item including its legal nature. Please describe any seeurity providèd in Conneetion to the liability. Estimate of financial effect Last year Description of item including its legal nature. Please describe any Becurity provided in connection to the Estimate of financial effect Ilablllty. 23.2 Contingent as8etS Where the charity ha8 contingent assets, please complete the following section when their existence IB probable Thls year Descrlptlon of Item Estfimate of flnanclal effect Last year Dèseription of itam Estimat• of financial effèct 23.4 Other di8closure8 for contingent a8sets andlor liabilities Please provide the following infomiation where PfdCtieablè= Thi8 year Last year Explain any uncertainties relating to the am04Jnt or timing of settlement,. and the possibilty of any reimbursement Ihere it 15 not practical to make one or rnor8 of these dlsclosures, please state thls fact CC17a (Excell 37 0711012022 Section C Notes to the accounts Icontl Nots 24 Cash at bank and in hand Th18 year Last yaar Short tèmi cash Invo8tm8nts11os8 than 3 month8 maturlty daiel Short temi d?poslts Cash at bank and on hand Othèr Total 156.814 101,491 156.814 101,491 CC178 IEx¢dl 0711012022 Section C Notes to the accounts Icontl Note 25 Fair value of assets and liabilities This yaar Last yèar 25.1 Please provide details of Ihe Gharity'5 exposure to credit ri$k (the risk of incurring a los$ due io a debtor not paying what is owed), liquidity risk (thè risk of not being able io meei short temi financlal demand61 and market rlsk (the rlsk that the value of an Investrn8nt wlll fall to changes In the marketl arising from financial instruments to which the charity is exposed at the end of th8 reporting period and explain how the charity manages those risks. 26.2 Please give detai15 01 the amount of change in the fair value of basic financial instruments Idebtors, creditor5. inve$¢ment5 (see section 11. FRS 102 SORPII rneasured at fair value through the SOFA that 1$ attributable to chanues in credil CC17a (Excell 39 0711012022 Section C Notes to the accounts (cont) Note 26 Events after the end of the reporting period Please ¢ompleto this note events (not requiring adjustment to the accounts) have o¢¢urred after the end of the ￿porting period but before the a¢¢ounts are authorised which relate to ¢onditions that arose after the end of the Th1$ year Last year Please provide details of the nature of the event Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made CC17a (Excell 40 0711012022 1111111 1111111 11111 lllllllllllllll 111111111111 111111111111 1111111111 11111111111 11111111111 Section C Notes to the accounts Icont} Note 27 Charity funds Icontl 27.3 Transfers between funds This year Reason for transfer and where endowment is converted to income, legal power for its conversion Amount Between unreslricled and restricted funds Between endowment and restricted funds Be￿een endowment and unrestricted funds Last year Reason for transfer and where endowment is converted to income, legal power for its conversion Amount Be￿een unreslricled and restricted funds Be￿een endowment and restricted funds Between endowment and unrestricted funds 27.4 Designated funds This year Planned use Purpose of the designation Amount Last year Planned use Purpose of the designation Amount CC17a IExcell 43 0711012022 Section C Notes to the accounts Icontl Note 28 Transactions with tru8t8e8 and related parties If Ihe tharityha$ 8fty trénsactions with relatedpartres (Dfher Ihan the trustee èxpenses èxpléinedin guidance nofesl deiails ofsuch tran$actions $houldbÈprovidedin thi$ note. Ifthere ére rto trnn$•ctsons io report. please entér-Trt￿-JA the box or "False- Illhere are tranS&Cllons to reporL 28.1 Trustso remuneration and bonefits This year Nontr of thtr trustee$ havtr paid any rèmuneration or rècèivod any other btrnéfits from an employment with their charity or a related entity (True or Falsel In Ihe periadthe charilyhas paid Iru51ees remuneration andbenefits. Please giwe the amountof. andlegalauthorityfor. any remuneration or Oiherbenelts paidlo • trusiee bythe ch81ty oranyynstitution or comp8nyconnectedwith Amounts paid or benefft value Legal authority leg order, governing docum8nti Rernuneralon Penslon ontribution Redundancy Other TOTAL Name of tnjstee logs of officellex Plea8?glve lI￿lIS ofwhy remun8rallon oroth8r employmenl benefits werepaid. Where ex gratyapayjnenl has been made to 47 trustee. pmvide an explanation of the nature Dflhe payment Last year Nono of tho tru8t808 havo bo8n pald any remun8raiion or roc8lvod any other boneflts from an èmploymènt with thèir charity or a rèlatèd trntity (Trutr or Fa1601 In Ihe periodthe charilyhas paid Iruslees remuneration andbenefits. Please giwe the amountof. and legalauthorityfor. any remuneration or Oiherbenelts ￿ld10 • tru$ieÈ bythè ch81ty orényynstitution or ¢omp8nyconne¢ted with Amounts pald or benofft value Legal authorlty leg ord8r, govarnlng document) Re￿Uner4￿on Pension ¢ontribution Redundancy Other TOTAL Namo oftruste8 loss of officellex grnti Pleas?give O￿lIS of why remun8ra&"on oroth emplOyn￿￿t benefits werepaid. Where ex yratiapaymeni h•s been made 10 • trustee. provlde at) explanaiion of the natu￿ of Ihe payme*Jt. CC17a (Excdl 0711012022 28.2 Tru$tees' expen$e$ Mlhe charityhaspaid trustees expenses for lullllllng thelrdutles, detalls of such transactlons shouldbe provlded In thls note. If ther8org no transactions to r8port, please enter"Trug"in the box b8low. If there are transactions to report. please enter"False". No trustse 8xpen808 hav8 bo8n Incurred ITrue or Falsel Typp of expenses reirnbur5ed This year Last year Trav81 Sub8iSten¢8 Accommodation Other (please $pe¢rfyl= TOTAL Ploase providè tho num￿1 of trustoes relmbursed for expense8 or who had expenses paid by the charity 28.3 Transa¢tlonl$l wlth related partles Please ylve details olany i￿1>$8¢t￿on undertaken by (oron beh•MolJ the Chaty In whlch a rel&tedp*rtyh8s a matsrl&l Interest, Includlng where lunds h8ve been heldas agent lorrelaledp&rtles. ff there are no such transKiions, please enter Ywe'in the box provlded. Thi$ year Therè ha￿ been no rolatèd p8rty transactions in thè reporting period ITruè or F81sel Amounts wrftton off during reporting Name of the trustee or rolated party Relationship to charlty Description ol the transa¢tlonlsl Provl$lon for bad debts at Porfod end Amount Balance at perlod end In relation lo the tran5a¢tions above, ple4sepmvide the tern7s andcDnditions, including anysecurityand Ihe natwe of anypayment(con5ideratson) Éa bepmvidedin setllemeni. For8nyrel&tedperty, pleasepmvlde dei8lls of any guaranlees given orreceived. CC17a (Excdl 45 0711012022 Last year Th8ro have b8on no rolatod party trari8actlons In tho r8POrtlng p8Tlod (True or Fal801 Amounts written ¢)ff during roportlng oriod Namo of tho tru8t80 or related party Rolatlon8hlp to charity Descrlptlon of lh8 transactionl$l Balanco at period end Provision for bad debt8 at period end Amount In relaiion io thè ir8nsaction$ above. pleèsejjrovide thè temrs 8ndconthtions, includin9 any securityand Ihe natyre of 8nyp8yment(consl¢Y*¥llon? to beprovldedln setllemenL Foranyrel&tedparty, pleaseprovldo del8lls of any uaranlees given orr8ceived. CC17a (Excdl 0711012022 Section C Notes to the accounts (cont) Note 29 Additional Disclosures The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet. CC17a (Excell 47 0711012022