2022-12-31-accounts - The Tolkien Society

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Trustees’ Annual Report for the period

From 1 January 2022 Period start date To 31 December 2022 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 aford a means of communicaton 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 tmes to sponsor and support special projects relatng to the life and works of Professor J.R.R. Tolkien CBE; - to publish a journal at regular intervals promotng these objects; - to establish a memorial centre devoted to study, lectures and exhibitons relatng to the life and works of Professor J.R.R. Tolkien CBE, preferably in a locaton associated with him; - to maintain and expand an archive of Tolkien- related material for researchpurposes
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 subscripton. - All members receive 6 copies of the Society’s newsleter, 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 meetng followed by an afer-dinner lecture given by a prominent Tolkien scholar. - Annually an academic seminar is held which is open to thepublic,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 actvites is held in Oxford annually, culminatng 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 lastng several days is held. The proceedings of such conferences are later published as a substantal academic publicaton. - The Society maintains an extensive archive of Tolkien publicatons, original texts, news clippings, fan ephemera and other scholarly works which is of signifcant research value. - The Society ofers bursaries annually to support Tolkien scholars.
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	The Trustees confrm that they have had regard to the guidance issued by the Charity Commission on public beneft.

Additional information (optional) You may choose to include further statements where relevant about:

SORP reference Para 1.38 Policy on grant making Para 1.38 Policy on social investment including program related investment Para 1.38 Contribution made by volunteers 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 2022 six issues of the newsleter Amon Hen and one of the journal Mallorn were published ,and distributed to the membership. As a result of the Covid-19 pandemic all of the society events are now held as hybrids using the Zoom platorm. This allows many non-UK members to atend, who could not travel to the UK. The Annual General Meetng was held on 9 April in Exeter. An afer-dinner lecture was given by Prof. Nick Groom. The annual Oxonmoot took place over four days in early September. It was a hybrid event with 231 atendees at St Anne’s College, Oxford, and 304 members of the society and of the general public from 36 countries atended online, the greatest number for any event in the history of the society. The programme included interviews with noted Tolkien scholars, papers, a quiz, a masquerade, entertainments, and an art show. 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 made and transmited live to zoom atendees. A seminar featuring a series of lectures on the theme of Tolkien and the Gothic was held in Leeds. The Tolkien Reading Day was on the theme Love and Friendship. Membership of the society has contnued to grow, with 3,702 members from 67 countries at year end. Peter Roe booklet XXI was published, entitled_Twenty-first Centuary Reception of_ Tolkien.

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

Financial Review
Review of the charity’s financial position at the end of the period	Para 1.21	The Tolkien Society’s fnancial positon at 31.12.22 was sound, with £299,416 carried forward to 2023. The surplus for the year was £52,890.
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 fund goes materially into defcit and to maintain sufcient unrestricted funds to cover all foreseeable costs for the next two years. The reserve for restricted funds relatng to events, such as the Oxford annual conference are used to pay deposits on accommodaton and meetng rooms in advance of monies being collected from bookings. As events are now all hybrid, the society is investng in its own equipment to facilitate these events.
Amount of reserves held	Para 1.22	£301,637 was carried forward to 2023. A further £75,000 was invested in the Cazenove Charity Responsible Mult-asset Fund, with a year end valuaton of £170,398..
Reasons for holding zero reserves	Para 1.22	There were no zero reserves.
Details of fund materially in deficit	Para 1.24	No funds were materially in defcit.
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23	There are no uncertaintes about the Tolkien Society contnuing as a going concern.

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:		None
Type of governing document (trust deed, royal charter)	Para 1.25	A consttuton adopted on 28/05/1977, as amended by the Annual General Meetngs held in April 2002, April 2003, April 2007, April 2010, April 2017, April 2019, and April 2020. An Executve Commitee manages the charity in accordance with the consttuton
How is the charity constituted? (e.g unincorporated association, CIO)	Para 1.25	By an associaton of members who pay an annual subscripton.
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 electon by members of the Tolkien Society at the Annual General Meetng of the Executve Commitee. 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 Meetng.

Additional information (optional)

You may choose to include further statements where relevant about:

Policies and procedures adopted for the induction and training of trustees	Para 1.51
The charity’s organisational structure and any wider network with which the charity works	Para 1.51
Relationship with any related parties	Para 1.51
Other

Reference and Administrative details

Charityname	The Tolkien Society
Other name the charityuses	None
Registered charitynumber	273809

Charity’s principal address 8 Herne Gardens, Rustington, West Sussex, BN16 3EF

Names of the charity trustees who manage the charity

Trustee name	Office (if any)	Name of person (or body) entitled to appoint trustee (ifany)
Shaun Gunner	Chair	Annual General Meetng
Ian Lawrence Collier	Secretary	Annual General Meetng
Penelope Anne Haward	Treasurer	Annual General Meetng
Niamh-Elizabeth Riordain	Membership Secretary	Annual General Meetng
Will Sherwood	Educaton Secretary	Annual General Meetng
Daniel Helen	Ofcer without Portolio	Annual General Meetng
Sarah Rachel Westvik	Ofcer without Portolio	Annual General Meetng
Hailey Ng	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)

Type of Name Address adviser

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

05/08/2023

	THE TOLKIEN SOCIETY	THE TOLKIEN SOCIETY	THE TOLKIEN SOCIETY	273809
	Annual accounts for theperiod
	Period start date	01.01.2022	To	Period end date	31.12.2022

Section A	Statement of financial activities
Guidance Notes Incoming resources (Note 3) Income and endowments from: Donations and legacies S01 Charitable activities S02 Other trading activities S03 Investments S04 Separate material item of income S05 Other S06 *Total* S07 Resources expended (Note 6) Expenditure on: Raising funds S08 Charitable activities S09 Separate material item of expense S10 Other S11 *Total* S12 S13 Net gains/(losses) on investments S14 Net income/(expenditure) S15 Extraordinary items S16 Transfers between funds S17 Gains and losses on revaluation of fixed assets for the charity’s own use S18 Other gains/(losses) S19 *Net movement in funds* S20 *Reconciliation of funds:* Total funds brought forward S21 *Total funds carried forward* S22 1 Recommended categories by activity Net income/(expenditure) before investment gains/(losses) Other recognised gains/(losses):		Total funds £ £ £ £ £ F01 F02 F03 F04 F05 Unrestricted funds Restricted income funds Endowment funds Prior year funds
		121,014	2,605	-	123,619	133,357
		2,930	74,707	-	77,637	50,051
		2,982	7,880	-	10,862	9,293
		4,585	-		4,585	3,790
		-	-	-	-	-
		-	*+	-	-	-
		131,511	85,192	-	216,703	196,491

		1,909	-	-	1,909	2,084
		79,604	69,763	-	149,367	115,801
		-	-	-	-	-
		-	-	-	-	-
		81,513	69,763	-	151,276	117,885

		49,998	15,429	-	65,427	78,606
		- 11,197	-	-	- 11,197	-
		38,801	15,429	-	54,230	78,606
			- 1,340	-	- 1,340	-
			-	-	-	-

		-	-	-	-	-
		-	-	-	-	6,579
		38,801	14,089	-	52,890	85,185

		170,051	76,476	-	246,527	161,342
		208,852	90,565	-	299,417	246,527

Section B Balance sheet

£ F01 Unrestricted funds	£ F02 Restricted income funds	£ F03 Endowment funds	£ F04 Total this year	£ F05 Total last year
22,320	-	-	22,320	22,320
88	6,464	-	6,552	2,231
7,395	-	-	7,395	5,395
170,398	-	-	170,398	106,579
200,201	6,464	-	206,665	136,525

369	1,100	-	1,469	1,253
28,416	777	-	29,193	21,996
-	-	-	-	-
61,443	83,364	-	144,807	156,814
90,228	85,241	-	175,469	180,063

81,377	1,340	-	82,717	70,061

8,851	83,901	-	92,752	110,002

209,052	90,365	-	299,417	246,527

		-	-
-	-	-	-	-

209,052	90,365	-	299,417	246,527

-			- 90,365 209,189 -	-
	90,365	-		-
209,189				-

209,189	90,365	-	299,554	-

Signature		Print	Name	Date of approval dd/mm/yyyy
		Penelope Anne Haward

CC17a (Excel)

12/18/2023

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.*

-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 Not applicable the conclusion that the charity is a going

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 { }.

Yes No *Please disclose*	ü	* -Tick as appropriate
	ü
	:
*(i) the nature of*	*the chan*	*ge in accounting policy;*
*(ii) the reasons* *provides more r* *and*	*why appl* *eliable an*	*ying the new accounting policy* *d more relevant information;*
*(iii) the amount* *the current peri* *aggregate amou* *before those pr*	*of the adj* *od, each* *nt of the* *esented, 3*	*ustment for each line affected in* *prior period presented and the* *adjustment relating to periods* *.44 FRS 102 SORP.*

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).

Yes No	ü	* -Tick as appropriate
	ü

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.

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

Yes No	ü	* -Tick as appropriate
	ü

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.

CC17a (Excel)

12/18/2023

Section C Notes to the accounts

Note 2 Accounting policies

Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable.

----- Start of picture text -----
2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING
PRACTICE
Please provide a description
of the nature of each change
in accounting policy
Start of End of
period period
£ £
Fund balances as previously
stated
Adjustments:
----- End of picture text -----

Fund balance as restated

Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102 End of period£ Net income/(expenditure) as previously stated Adjustments: Previous period net income/(expenditure) as restated

CC17a (Excel)

12/18/2023

Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME

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.

Yes No N/a	Yes No N/a	Yes No N/a
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	ü	ü	ü

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

Section C Notes to the accounts (cont)

Note 3 Analysis of income

Analysis Total funds Prior year £ £ Donations andgifts - 2,605 - 2,605 5,137 Gift Aid 3,774 - - 3,774 3,347 Legacies - - - - - - - - - - 117,240 - - 117,240 124,873 Donatedgoods,facilities and services - - - - - Other - - - - Total121,014 2,605 - 133,357 Oxford Conference - 74,707 - 74,707 50,051 JSTOR 1,705 - - 1,705 1,450 AGM 1,225 - - 1,225 - Other - - - - - Total2,930 74,707 - 77,637 51,501 Sales of publications and other goods 2,982 7,880 - 10,862 7,843 - - - - - - - - - Other - - - - - Total2,982 7,880 - 10,862 7,843 Interest income 154 - - 154 - Dividend income 4,431 - - 4,431 3,790 Rental and leasingincome - - - - - Other - - - - - Total4,585 - - 4,585 3,790 - - - - - - - - - - - - - - - - - - - - Total- - - - - Other: Conversionofendowment fundsintoincome - - - - - - - - - - - - - - - - - - - - Other - - - - - Total- - - - - TOTAL INCOME 131,511 85,192 - 216,703 196,491 Other information: Unrestricted funds Restricted income funds Endowment funds Donations and legacies: General grants provided by government/other charities Membership subscriptions and sponsorships which are in substance donations ~~Cross Add~~ Error Charitable activities: Other trading activities: Income from investments: Separate material item of 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 propertyrights	Analysis Total funds Prior year £ £ Unrestricted funds Restricted income funds Endowment funds	Analysis Total funds Prior year £ £ Unrestricted funds Restricted income funds Endowment funds	Analysis Total funds Prior year £ £ Unrestricted funds Restricted income funds Endowment funds	Analysis Total funds Prior year £ £ Unrestricted funds Restricted income funds Endowment funds	Analysis Total funds Prior year £ £ Unrestricted funds Restricted income funds Endowment funds	Analysis Total funds Prior year £ £ Unrestricted funds Restricted income funds Endowment funds
	Donations andgifts	-	2,605	-	2,605	5,137
	Gift Aid	3,774	-	-	3,774	3,347
	Legacies	-	-	-	-	-
	General grants provided by government/other charities	-	-	-	-	-
	Membership subscriptions and sponsorships which are in substance donations	117,240	-	-	117,240	124,873
	Donatedgoods,facilities and services	-	-	-	-	-
	Other	-	-	-	- ~~Cross Add~~
	Total	121,014	2,605	-	Error	133,357

	Oxford Conference	-	74,707	-	74,707	50,051
	JSTOR	1,705	-	-	1,705	1,450
	AGM	1,225	-	-	1,225	-
	Other	-	-	-	-	-
	Total	2,930	74,707	-	77,637	51,501

	Sales of publications and other goods	2,982	7,880	-	10,862	7,843
		-		-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	2,982	7,880	-	10,862	7,843

	Interest income	154	-	-	154	-
	Dividend income	4,431	-	-	4,431	3,790
	Rental and leasingincome	-	-	-	-	-
	Other	-	-	-	-	-
	Total	4,585	-	-	4,585	3,790

		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total	-	-	-	-	-

	Conversionofendowment fundsintoincome	-	-	-	-	-
	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 propertyrights	-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-

		131,511	85,192	-	216,703	196,491

All income in the prior year was unrestricted except for: (please provide description and amounts)		Donations £5137,the Oxford conference £50051 and sales ofpu
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)

12/18/2023

Section C Notes to the accounts (cont)

Note 4 Analysis of receipts of government grants

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.* *Please give details of other forms of* *government assistance from which* *the charity has directly benefited.*	Description This year £	Description This year £	Description This year £
			-
			-
			-
			-
	Total Description		-
			Last year £
			-
			-
			-
			-
	Total - Thisyear Lastyear		-

	Thisyear Lastyear

CC17a (Excel)

12/18/2023

Section C Notes to the accounts (cont)

Note 5 Donated goods, facilities and services

Seconded staff Use of property Other	This year Last year £ £	This year Last year £ £
	-	-
	-	-
	-	-
	-	-

	Lastyear
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)

12/18/2023

Section C Notes to the accounts (cont)

Note 6 Analysis of expenditure

Analysis Expenditure on raising funds:	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds
Incurred seeking donations	-	-	-	-	-	-	-	-
Incurred seeking legacies	-	-	-	-	-	-	-	-
Incurred seeking grants	-	-	-	-				-
Operating membership schemes and social lotteries	-	-	-	-				-
	-	-	-	-				-
Fudraising agents	-	-	-	-				-
Operating charity shops	-	-	-	-				-
Operating a trading company undertaking non-charitable trading activity	-	-	-	-				-
Advertising, marketing, direct mail and publicity	1,909	-	-	1,909	2,084	-	-	2,084
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	1,909	-	-	1,909	2,084	-	-	2,084
Expenditure on charitable activities:
Oxford Conference	-	64,012	-	64,012	-	42,204	-	42,204
Newsletters and annual journal	47,851	-	-	47,851	44,900	-	-	44,900
Storage	4,827	-	-	4,827	6,010	-	-	6,010
Tolkien Bursary		2,238		2,238		1,951		1,951
Other	26,823	14	-	26,837	18,539	-	-	18,539
Total expenditure on charitable activities	79,501	66,264	-	145,765	69,449	44,155	-	113,604
Separate material item of expense
Cost of trading items	103	3,499	-	3,602	-	2,197	-	2,197
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total	103	3,499	-	3,602	-	2,197	-	2,197
Other
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total other expenditure TOTAL EXPENDITURE	-	-	-	-	-	-	-	-
	81,513	69,763	-	151,276	71,533	46,352	-	117,885

CC17a (Excel)

12/18/2023

Other information:

Analysis of expenditure on charitable activities

	Thisyear	Thisyear	Thisyear	Thisyear	Lastyear	Lastyear	Lastyear	Lastyear
Activity or programme	Activities undertaken directly	Grant funding of activities	Support Costs	Total this year	Activities undertaken directly	Grant funding of activities	Support Costs	Total last year
	£	£	£	£	£	£	£	£
Activity1	-	-	-	-	-	-	-	-
Activity2	-	-	-	-	-	-	-	-
Other	-	-	-	-	-	-	-	-
Total	-	-	-	-	-	-	-	-

CC17a (Excel)

12/18/2023

Section C Notes to the accounts (cont)

Note 7 Extraordinary items

Please explain the nature of each extraordinary item occurring in the period.

Description	This year Last year £ £	This year Last year £ £
Transfer of part of Oxford Conference surplus to following year to pay for gifts for volunteers	1,340	-

	-	-
	-	-
	-	-

	-	-
s	1,340	-

CC17a (Excel)

12/18/2023

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.

		Amount received	Amount received	Amountpaid out	Amountpaid out	Balance held atperiod end	Balance held atperiod end
Description/name of party	Related party (Yes or No)	Thisyear	Lastyear	Thisyear	Lastyear	Thisyear	Lastyear
		£	£	£	£	£	£
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
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 atperiod end	Balance held atperiod end
	Thisyear	Lastyear
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

CC17a (Excel)

12/18/2023

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

This year
Support cost (examples)	Raising funds	Activity 1	Activity 2	Activity 3	Grand total	Basis of allocation
	£	£	£	£	£	(Describe method)
Governance	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Other	-	-	-	-	-
Total	-	-	-	-	-

Last year

Last year
Support cost (examples)	Raising funds	Activity 1	Activity 2	Activity 3	Grand total	Basis of allocation
	£	£	£	£	£	(Describe method)
Governance	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Other	-	-	-	-	-
Total	-	-	-	-	-

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)

12/18/2023

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	This year £	Last year £
	58	54
	-	-
	-	-
	-	-

CC17a (Excel)

12/18/2023

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

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	This year £	Last 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 £10,000 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	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	-	-

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.
	Thisyear	Lastyear
	£	£
	-	-

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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	Last 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.

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

Please state the amount of the payment (or value of any waiver of a right to an asset)	Thisyear	Lastyear
	£ -	£ -

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11.4 Redundancy payments

Please complete if any redundancy or termination payment is made in the period.

Total amount of payment The extent of redundancy funding at the balance sheet date The nature of the payment (cash, asset etc.) Please state the accounting policy for any redundancy or termination payments	Thisyear	Lastyear
	£ -	£ -



	Thisyear	Lastyear
	£ -	£ -

CC17a (Excel)

12/18/2023

Section C Notes to the accounts (cont)

Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.

12.1 Please complete this note if a defined contribution pension scheme is operated.

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.	Thisyear	Lastyear
	£ -	£
		-

12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable 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 defined benefit pension 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 multi-employer plan. If this is different for last year, provide details

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

CC17a (Excel)

12/18/2023

Section C Notes to the accounts (cont)

Note 13 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

This year:

13.1 Analysis of grants paid (included in cost of charitable activities)

Analysis	Grants to institutions	Grants to individuals	Support costs	Total
			£	£
Tolkien Bursary	-	2,238.00	-	2,238.00
Activityorproject 2	-	-	-	-
Activityorproject 3	-	-	-	-
Activityorproject 4	-	-	-	-
*Total*	-	-	-	Cross Add Error

Please enter “Nil” if the charity does not identify and/or allocate support costs.

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.*	*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.*	*Yes*	*Please provide* *details of charity's* *URL.*
		No	*Provide details* *below*

Names of institution	Purpose		Total amount of grantspaid £
			-
			-
			-
			-
			-
			-
			-
			-
			-
			-
*Total grants to institutions in reporting period* *Other unanalysed grants* *TOTAL GRANTS PAID*			-
			-
			-

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Last year:

13.3 Analysis of grants paid (included in cost of charitable activities)

Analysis	Grants to institutions	Grants to individuals	Support costs £	Total £
Tolkien Bursary	-	1,458.00	-	1,458.00
Activityorproject 2	-	-	-	-
Activityorproject 3	-	-	-	-
Activityorproject 4	-	-	-	-
*Total*	-	-	-	Cross Add Error

Please enter “Nil” if the charity does not identify and/or allocate support costs.

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.*	*Yes*	*Please provide* *details of charity's* *URL.*
	No	*Provide details* *below*

Names of institution	Purpose	Total amount of grantspaid £
		-
		-
		-
		-
		-
		-
		-
		-
		-
		-
*Total grants to institutions in reporting period* *Other unanalysed grants* *TOTAL GRANTS PAID*		-
		-
		-

CC17a (Excel)

12/18/2023

Section C Notes to the accounts (cont)

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 & buildings	£ Plant, machinery and motor vehicles	£ Fixtures, fittings and equipment	Total £
-	-	-	4,085	4,085
-	-	-	6,195	6,195
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	10,280	10,280

SL or RB (Straight Line or Reducing Balance)	SL or RB	SL or RB	SL	SL or RB
			16.7% or 20%

-	-	-	1,874	1,874
-	-	-	-	-
-	-	-	1,854	1,854
-	-	-	-	-
-	-	-	-	-
-	-	-	3,728	3,728

-	-	-	2,211	2,211
-	-	-	6,552	6,552

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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.*	Thisyear Lastyear	Thisyear Lastyear



	-	-

14.6 Other disclosures

*(i) Please state the amount of borrowing costs, if any, capitalised in the construction of* *tangible fixed assets and the capitalisation rate used.* *(ii) Please provide the amount of contractual commitments for the acquisition of tangible 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.*	Thisyear	Lastyear
	£	£
	-	-
	-	-

* 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.

CC17a (Excel)

12/18/2023

Section C Notes to the accounts (cont)

Note 15 Intangible assets Please complete this note if the charity has any intangible assets

15.1 Cost or valuation

Other Total £ £ £ £ At beginning of the year - 22,320 - 22,320 Additions - - - - Disposals - - - - Revaluations - - - - Transfers - - - - At end of the year - 22,320 - 22,320 15.2 Amortisation and impairments Basis* SL or RB SL or RB SL or RB SL or RB Rate At beginning of the year - - - - Disposals - - - - Amortisation - - - - Impairment - - - - Transfers - - - - At end of year - - - - 15.3 Net book value - 22,320 - 22,320 - 22,320 - 22,320 Research & development Patents and trademarks* Straight Line ("SL") or Reducing Balance ("RB") Net book value at the beginning of the year Net book value at the end of the year	Other Total £ £ £ £ At beginning of the year - 22,320 - 22,320 Additions - - - - Disposals - - - - Revaluations - - - - Transfers - - - - At end of the year - 22,320 - 22,320 15.2 Amortisation and impairments Basis* SL or RB SL or RB SL or RB SL or RB Rate At beginning of the year - - - - Disposals - - - - Amortisation - - - - Impairment - - - - Transfers - - - - At end of year - - - - 15.3 Net book value - 22,320 - 22,320 - 22,320 - 22,320 Research & development Patents and trademarks* Straight Line ("SL") or Reducing Balance ("RB") Net book value at the beginning of the year Net book value at the end of the year	Other Total £ £ £ £ At beginning of the year - 22,320 - 22,320 Additions - - - - Disposals - - - - Revaluations - - - - Transfers - - - - At end of the year - 22,320 - 22,320 15.2 Amortisation and impairments Basis* SL or RB SL or RB SL or RB SL or RB Rate At beginning of the year - - - - Disposals - - - - Amortisation - - - - Impairment - - - - Transfers - - - - At end of year - - - - 15.3 Net book value - 22,320 - 22,320 - 22,320 - 22,320 Research & development Patents and trademarks* Straight Line ("SL") or Reducing Balance ("RB") Net book value at the beginning of the year Net book value at the end of the year	Other Total £ £ £ £ At beginning of the year - 22,320 - 22,320 Additions - - - - Disposals - - - - Revaluations - - - - Transfers - - - - At end of the year - 22,320 - 22,320 15.2 Amortisation and impairments Basis* SL or RB SL or RB SL or RB SL or RB Rate At beginning of the year - - - - Disposals - - - - Amortisation - - - - Impairment - - - - Transfers - - - - At end of year - - - - 15.3 Net book value - 22,320 - 22,320 - 22,320 - 22,320 Research & development Patents and trademarks* Straight Line ("SL") or Reducing Balance ("RB") Net book value at the beginning of the year Net book value at the end of the year	Other Total £ £ £ £ At beginning of the year - 22,320 - 22,320 Additions - - - - Disposals - - - - Revaluations - - - - Transfers - - - - At end of the year - 22,320 - 22,320 15.2 Amortisation and impairments Basis* SL or RB SL or RB SL or RB SL or RB Rate At beginning of the year - - - - Disposals - - - - Amortisation - - - - Impairment - - - - Transfers - - - - At end of year - - - - 15.3 Net book value - 22,320 - 22,320 - 22,320 - 22,320 Research & development Patents and trademarks* Straight Line ("SL") or Reducing Balance ("RB") Net book value at the beginning of the year Net book value at the end of the year
SL or RB	SL or RB	SL or RB	SL or RB	Straight Line ("SL") or Reducing Balance ("RB")

- - - - - - - - - - - - - - - - - - - - - - - - - 22,320 - 22,320 - 22,320 - 22,320
-	22,320	-	22,320
-	22,320	-	22,320

15.4 Accounting policy

Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates

Asset is ownership of the copyright to a number of photographs of Prof. J.R.R. Tolkien, use of which are ~~sold to book publishers and the like As the copyright is~~

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* 15.7 Other disclosures *the carrying amount that would have been recognised had* *the assets been carried under the cost model.* *(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.*	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* 15.7 Other disclosures *the carrying amount that would have been recognised had* *the assets been carried under the cost model.* *(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.*	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* 15.7 Other disclosures *the carrying amount that would have been recognised had* *the assets been carried under the cost model.* *(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.*
	This year	Last year

The "transfers" row is for movements between fixed asset categories.

CC17a (Excel)

12/18/2023

Section C Notes to the accounts (cont)

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. (ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets.	Thisyear	Lastyear
	The Tolkien Society has an archive of Tolkien-related items including books, fanzines, newspaper clippings, costumes and clothes and other memorabilia. It would not be practical to value the archive due to the amount of material held most of which is of no mometary value. However, in 2021 letters from Prof. J.R.R. Tolkien and Mrs Edith Tolkien to the photographer, Pamela Chandler, were purchased at auction. These are included at cost. In 2022 a further latter was added.	The Tolkien Society has an archive of Tolkien-related items including books, fanzines, newspaper clippings, costumes and clothes and other memorabilia. It would not be practical to value the archive due to the amount of material held most of which is of no mometary value. However, in 2021 letters from Prof. J.R.R. Tolkien and Mrs Edith Tolkien to the photographer, Pamela Chandler, were purchased at auction. These are included at cost.
	The Society has a written Acquisitions and Disposals policy. The Archivist is set an annual budget for acquisitions. Any large items are confirmed by the Trustees. The Archives are held in secure conditions at the Surrey Heritage Centre in professional packaging.	The Society has a written Acquisitions and Disposals policy. The Archivist is set an annual budget for acquisitions. Any large items are confirmed by the Trustees. The Archives are held in secure conditions at the Surrey Heritage Centre in professional 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 16.3 Depreciation and impairments *Basis Rate** At beginning of the year Disposals Depreciation Impairment Transfers*	£ Heritage asset 1	£ Heritage asset 2	£ Heritage asset 3	£ Heritage asset 4	Total £
	5,395	-	-	-	5,395
	2,000	-	-	-	2,000
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	7,395	-	-	-	7,395
						Straight Line ("SL") or Reducing Balance ~~(~~"~~RB~~"~~)~~

	- - - - - - - - - - - - - - - - - - - - - - - - -
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-

CC17a (Excel)

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-	-	-	-	-

5,395	-	-	-	5,395
7,395	-	-	-	7,395

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12/18/2023

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:

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

This year Last year

16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation

£ At valuation Group A	£ At cost Group B	Total £
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-

16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)

(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.	This year	Last year

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(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

	2015	2014	2013	2012	2011
	£	£	£	£	£
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
	-	-	-	-	-
	-	-	-	-	-
	-
	-

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-


	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-


	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-

CC17a (Excel)

12/18/2023

Section C Notes to the accounts (cont)

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 investment)

Cash & cash equivalents	Listed investments	Investment properties	Social investments	Other	Total
-	106,595	-	-	-	106,595
-	75,000	-	-	-	- 75,000
-	-	-	-	-	-
-	- 11,197	-	-	-	- 11,197
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	170,398	-	-	-	170,398

*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 could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.

17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.

This year: Analysis of investments

Analysis of investments Cash or cash equivalents Listed investments Investment properties Social investments Total Grand total (Fair value at year end+Cost less impairment) Other investments
	Fair value at year end	Cost less impairment
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-
	-

Last year: Analysis of investments

Cash or cash equivalents Listed investments

Investment properties Social investments

Other investments

Total

Grand total (Fair value at year end+Cost less impairment)


Fair value at year end	Cost less impairment
£	£
-	-
-	-
-	-
-	-
-	-
-	-
-

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17.3 If your charity holds investment properties, please complete the following note:

(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	Thisyear	Lastyear

17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.

This year	Last year	Last year
£	£
-	-
-	-
-	-
-	-
-	-
-	-
Thisyear		Lastyear

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17.6 Concessionary loans

17.6 Concessionary loans
Amounts payable within 1 year Amounts payable after more than 1 year Amounts receivable within 1 year Amounts receivable after more than 1 year *Amount of concessionary loans made (Multiple* loans made may be disclosed in aggregate provided that such aggregation does not obsure significant** information). *Amount of concessionary loans received(Multiple* loans received may be disclosed in aggregate provided that such aggregation does not obsure significant information). 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**	*Description*	This year £	Last year £
		-	-
		-	-
		-	-
		-	-
	*Total*	-	-

	*Description*	This year £	Last year £
		-	-
		-	-
		-	-
	*Total*	-	-

	This year	Last year

17.7 Additional information

17.7 Additional information
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. 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.	This year	Last year

CC17a (Excel)

12/18/2023

Section C Notes to the accounts (cont)

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 between activities.

activities.
Stock Donated goods For resale For resale £ £ £ £ £ Charitable activities: *Opening* 761 - - - - *Added in period* - - - - - *Expensed in period* - - - - - *Impaired* - - - - - *Closing* 761 - - - - Other trading activities: *Opening* - 492 - - - *Added in period* - 3,667 - - - *Expensed in period* - - 3,498 - - - *Impaired* - - - - - *Closing* - 661 - - - Other: *Opening* - - - - - *Added in period* - - - - - *Expensed in period* - - - - - *Impaired* - - - - - *Closing* - - - - - Total this year 761 661 - - - *Total previous year* - - - - - This year Last year £ £ Work in progress For distribution For distribution 18.2 Please specify the carrying amount of any stocks pledged as security for liabilities	Stock		Donated goods		Work in progress
	For distribution	For resale	For distribution	For resale
	£	£	£	£	£

	761	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	761	-	-	-	-


	-	492	-	-	-
	-	3,667	-	-	-
	-	- 3,498	-	-	-
	-	-	-	-	-
	-	661	-	-	-


	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	761	661	-	-	-
	-	-	-	-	-

		This year		Last year
		£		£

CC17a (Excel)

12/18/2023

Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

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	This year £	Last year £
	15,857	4,899
	13,337	17,097
	-	-
	29,194	21,996

Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)

Trade debtors Prepayments and accrued income Other debtors Total	This year £	Last year £
	-	-
	-	-
	-	-
	-	-
	-	-

CC17a (Excel)

12/18/2023

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
-	-	-	-
-	-	-	-
1,777	732	-	-
		-	-
80,940	69,329	-	-
-	-	-	-
-	-	-	-
82,717	70,061	-	-

20.2 Deferred income

Please complete this note if the charity has deferred income.

*Please explain the reasons why income is deferred.*	This year	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.	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.

*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	This year £	Last year £
	69,329	68,961
	128,851	126,920
	- 117,240	- 126,552
	80,940	69,329

CC17a (Excel)

12/18/2023

Section C Notes to the accounts (cont)

Note 21 Provisions for liabilities and charges

Please complete this note if you have included in charity expenditure any provisions. A provision is made when the 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	This year £	Last year £
	-	-
	-	-
	-	-
	-	-
	-	-

21.2 Please provide: - 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. 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.	Thisyear Lastyear	Thisyear Lastyear



	Thisyear Lastyear

CC17a (Excel)

12/18/2023

Section C Notes to the accounts (cont)

Note 22 Other disclosures for debtors, creditors and other basic financial instruments

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.	This year	Last year

CC17a (Excel)

12/18/2023

Section C Notes to the accounts (cont)

Note 23 Contingent liabilities and contingent assets

23.1 Contingent liabilities

Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.

This year

This year
Description of item including its legal nature. Please describe any security provided in connection to the liability.	Estimate of financial effect




Lastyear
Description of item including its legal nature. Please describe any security provided in connection to the liability.	Estimate of financial effect

23.2 Contingent assets

Where the charity has contingent assets, please complete the following section when their existence is probable

This year

This year	This year
Description of item Estimate of financial effect




Last year Description of item Estimate of financial effect

23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:

This year Last 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

CC17a (Excel)

12/18/2023

Section C Notes to the accounts (cont)

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
	This year £	Last year £
	-	-
	-	-
	144,806	156,814
	-	-
	144,806	156,814

CC17a (Excel)

12/18/2023

Section C Notes to the accounts (cont)

Note 25 Fair value of assets and liabilities

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.	Thisyear Lastyear	Thisyear Lastyear

CC17a (Excel)

12/18/2023

Section C Notes to the accounts (cont)

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

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	Thisyear Lastyear	Thisyear Lastyear

CC17a (Excel)

12/18/2023

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 for 'Other funds'. The 'Total funds' 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 trusts, of the charity; and U - unrestricted funds

*funds*
Fund names	Type PE, EE R or UR *	Purpose and Restrictions	£ Fund balances brought forward	Income £	Expenditure £	Transfers £	£ Gains and losses	£ Fund balances carried forward
Oxonmoot	R	Annual conference held in Oxford	25,437	80,683	- 67,511	- 1,340	-	37,269
Tolkien and the World	R	To collect monies through donations and sales to fund the distribution of books by J R R Tolkien to schools in countries unable to afford them.	19,352	830	-	-	-	20,182
Tolkien Centre	R	To establish a permanent centre to celebrate the life ane work of Professor J R R Tolkien	20,010	-	-	-	-	20,010
Tolkien Bursary	R	To fund the attendance of Tolkien scholars at academic events.	3,919	2,555	- 2,238	-	-	4,236
Peter Roe Fund	R	To publish collections of academic papers from Society events in memory of a young deceased member.	7,757	1,124	- 14	-	-	8,867
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-

CC17a (Excel)

12/18/2023

*Other funds*	N/a	N/a	170,052	131,511	- 81,376	-	- 11,197	208,990
Total Funds			246,527	216,703	- 151,139	- 1,340	- 11,197	299,554

CC17a (Excel)

12/18/2023

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

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

Fund names	R	Purpose and Restrictions Fund balancebIncome £ Expenditure £ Transfers £ Gains and LossFund Balance	Purpose and Restrictions Fund balancebIncome £ Expenditure £ Transfers £ Gains and LossFund Balance	Purpose and Restrictions Fund balancebIncome £ Expenditure £ Transfers £ Gains and LossFund Balance	Purpose and Restrictions Fund balancebIncome £ Expenditure £ Transfers £ Gains and LossFund Balance	Purpose and Restrictions Fund balancebIncome £ Expenditure £ Transfers £ Gains and LossFund Balance	Purpose and Restrictions Fund balancebIncome £ Expenditure £ Transfers £ Gains and LossFund Balance	Purpose and Restrictions Fund balancebIncome £ Expenditure £ Transfers £ Gains and LossFund Balance
Oxonmoot	R	Annual conference held in Oxford	14,777	55,061	- 44,401	-	-	25,437
Tolkien and the World	R	To collect donations and fund the distribution of books by J R R Tolkien to schools in developingcountries.	14,188	5,164	-	-	-	19,352
Tolkien Centre	R	To establish a permanent centre to celebrate the life ane work of Professor J R R Tolkien	20,010	-	-	-	-	20,010
Tolkien Bursary	R	To fund the attendance of Tolkien scholars at academic events.	5,247	130	- 1,458	-	-	3,919
Peter Roe Fund	R	To publish collections of academic papers from Society events in memory of a young deceased member.	5,931	1,876	- 50	-	-	7,757
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds*	U	N/a	101,189	134,261	- 71,977	-	6,579	170,052
Total Funds			161,342	196,492	- 117,886	-	6,579	246,527

CC17a (Excel)

12/18/2023

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.3 Transfers between funds

This year

	Reason for transfer and where endowment is converted to income, legal power for its conversion	Amount
Between unrestricted and restricted funds
Between endowment and restricted funds
Between endowment and unrestricted funds

Last year

Lastyear
	Reason for transfer and where endowment is converted to income, legal power for its conversion	Amount
Between unrestricted and restricted funds
Between 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 (Excel)

12/18/2023

CC17a (Excell 48 1211812023

Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” 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 from an 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 amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value
Remuneration	Pension contribution	Redundancy (including loss of office)/ex gratia	Other	TOTAL
£	£	£	£	£
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

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.

Last year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value
Remuneration	Pension contribution	Redundancy (including loss of office)/ex gratia	Other	TOTAL
£	£		£	£
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

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.

CC17a (Excel)

12/18/2023

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

No trustee expenses have been incurred (True or False)

Type of expenses reimbursed	This year	Last year
	£	£
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

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

This year

There have been no related party transactions in the reporting period (True or False)

Amount	Balance at period end	Provision for bad debts at period end	Amounts written off during reporting period
£	£	£	£

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.

For any related party, please provide details of any guarantees given or received.

CC17a (Excel)

12/18/2023

Last year

There have been no related party transactions in the reporting period (True or False)

Amount	Balance at period end	Provision for bad debts at period end	Amounts written off during reporting period
£	£	£	£

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.

For any related party, please provide details of any guarantees given or received.

CC17a (Excel)

12/18/2023

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 (Excel)

12/18/2023

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees Charity Name Tolkien Society On accounts for the year 31 December 2022 Charity no 273809 ended (if any) Set out on pages 1 to 45 (remember to include the page numbers of additional sheets)

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 / 12 / 2022 .

Responsibilities and As the charity's trustees, you are responsible for the preparation of the basis of report accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

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

Independent [ ~~The charity~~ ’ ~~s gross income exceeded £250,000 and I am qualified to~~ examiner's statement ~~undertake the examination by being a qualified member of [insert name of applicable listed body]].~~ ~~Delete [ ]~~ ~~if not applicable.~~

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination ~~(other 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 content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

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

Please delete the words in the brackets if they do not apply.

Signed: Date: 17 October 2023 Name: Marcus Streets Relevant professional None qualification(s) or body

Oct 2018

IER

(if any):

Address:

Honeysuckle Cottage 6 High Ditch Road, Fen Ditton Cambridge, CB5 8TE

Section B Disclosure

Only complete 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 N/A any items that the examiner wishes to disclose .

Oct 2018

IER