Which fictional country did J.R.R. Tolkien describe in the 1937 story Farmer Giles of Ham?

J.R.R. Tolkien described the fictional country called the Little Kingdom in Farmer Giles of Ham.

The comic medieval tale was first published in 1949, although its story is presented as a legend from an imagined English past. Farmer Giles, an unlikely local hero, faces the dragon Chrysophylax Dives and becomes involved with the kingdom’s ruler and court.

The Little Kingdom is not part of Middle-earth. Tolkien gave the story a deliberately different setting, using mock-medieval language, humor, and a narrator who treats legendary events with playful skepticism.

The title character’s formal name is Ægidius Ahenobarbus Julius Agricola de Hammo, but he is commonly known simply as Farmer Giles of Ham.