TH also puts money into the club by paying for the tax benefit his other companies use. It is included in the accounts every year.
I am pretty sure that this figure is included in the 'quoted' TH annual subsidy.
I looked for this in the 2016-17 accounts. As expected, it wasn't obvious to me.
It may be interesting for the future but I'll leave it for now.
However, p.24 shows that 3.109m interest was written off and 5.615m new loans were made. Using this :
start: 28.1
new: + 5.6
w/off: - 3.1
finish: 30.6 (which is about right)
In this example another contribution by Hemmings was 3.1m which is added to the 64.0m from before to give 67.1m.