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2020-12-31-accounts

Charity Registration No. 1108186

Company Registration No. 05181210 (England and Wales)

EUROPEAN ASSOCIATION OF SOCIAL ANTHROPOLOGISTS ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

EUROPEAN ASSOCIATION OF SOCIAL ANTHROPOLOGISTS

LEGAL AND ADMINISTRATIVE INFORMATION

Members Of The Executive Dr Monica Heintz Committee Dr Mariya Ivancheva Dr David Mills Professor Chandana Mathur Professor Cris Shore Professor Sharon Macdonald Dr Fiona Murphy Dr Chowra Makaremi Secretary Dr David Mills Charity number 1108186 Company number 05181210 Principal address RAI 50 Fitzroy Street London W1T 5BT Registered office RAI 50 Fitzroy Street London W1T 5BT Independent examiner William Roberts FCA Friend-James Limited 4th Floor Park Gate 161-163 Preston Road Brighton BN1 6AF Professional Administrator NomadIT easa@nomadit.co.uk

(Appointed 19 February 2021) (Appointed 19 February 2021) (Appointed 19 February 2021) (Appointed 19 February 2021) (Appointed 16 April 2021)

EUROPEAN ASSOCIATION OF SOCIAL ANTHROPOLOGISTS

CONTENTS

Page
Executive Committee report 1 - 4
Statement of Executive Committee responsibilities 5
Independent examiner's report 6
Statement of financial activities 7
Statement of financial position 8
Notes to the financial statements 9 - 15

EUROPEAN ASSOCIATION OF SOCIAL ANTHROPOLOGISTS

EXECUTIVE COMMITTEE REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 DECEMBER 2020

The Executive Committee present their report and accounts for the year ended 31 December 2020.

The accounts have been prepared in accordance with the accounting policies set out in the note s to the accounts and comply with the charity's Memorandum and Articles of Association , the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) ( effective 1 January 2019). ”

Objectives and activities

The Charity's Objects are: to promote education and research in social anthropology by improving understanding of world societies and encouraging professional communication and cooperation between anthropologists, especially in Europe.

The Executive Committee have paid due regard to the guidance on public benefit issued by the Charity Commission in deciding what activities the Charity should undertake.

Membership

The Association has four categories of membership:

The Executive Committee has assessed the major risks to which the Charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Achievements and performance

European Association of Social Anthropologists (EASA) publishes regular newsletters, providing information about activities and events. Newsletters may be accessed online at http:/www.easaonline.org/ newsletter.shtml. The 2020 Annual General Meeting of the association took place online as part of the 2020 EASA Conference.

A principal activity of EASA is to organise a major international conference devoted to Anthropology once every two years. EASA held its 30th anniversary conference online rather than in Lisbon as planned because of the global pandemic. This turned out to be its largest ever conference, with almost 2000 conference registrations and 1790 attendees. EASA 2020 consisted of 199 panels with 1200 papers over four days, from 21-24 July and included EASA's AGM.

EASA publishes a scholarly journal Social Anthropology/Anthropologie Sociale. It is issued four times a year with occasional special issues in addition to these. The journal consists of original research articles and book reviews. Its home page may be visited at: http:/www.easaonline.org/journal.shtml. EASA also publishes a book series, which is produced and distributed on our behalf by Berghahn Books, a small independent publisher that has worked closely with the discipline for many years. The book series includes edited collections and monographs and its home page is http:/www.easaonline.org/bookseri.shtml

EUROPEAN ASSOCIATION OF SOCIAL ANTHROPOLOGISTS

EXECUTIVE COMMITTEE REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

In 2020, EASA members voted not to renew the contract with Wiley Publishers for the production and distribution of the journal. From the start of 2022, the journal will be published online in an Open Access format by Berghahn Publishers, under a sustainable library-funded open access model.

A further activity of EASA is to encourage the formation and activities of networks devoted to specific aspects of anthropological research, practice and theory. Information about EASA networks may be found at https:// easaonline.org/networks

EASA is a member of the World Council of Anthropological Associations (WCAA) and a sister association of the International Society for Ethnology and Folklore (SIEF). It is also an active member of EASSH (European Association of the Social Sciences and Humanities), ISE (Initiative for Science in Europe) and SAR (Scholars at Risk). Members of the EASA Executive are involved in lobbying funding bodies and raising anthropology’s profile within scholarly research funding programmes, such as those sponsored by the European Union.

Financial review

EASA's income is generated primarily through membership subscriptions, which are collected annually, through conference fees, and to a lesser extent by grants and income from publications.

The administration of EASA is undertaken by a professional anthropological administrator: NomadIT. EASA itself employs no staff, and owns or rents no building. The trustees receive reimbursement only of travel and subsistence expenses at cost to attend meetings, which, until the Covid19 pandemic are usually held twice each year, with frequent online discussion between meetings. In 2020, EASA Trustees held their first meeting face to face in Paris (3 rd February 2020) and its second meetings online using Zoom, on July 2020. Everyday business is conducted online using Slack.

EASA was founded 30 years ago, and is young compared to its two largest counterparts, the American Anthropological Association, and the Royal Anthropological Institute. EASA has no buildings, and no assets other than the cash savings in its bank accounts, which double as a reserve. At a minimum, these are set at the cost of one major conference should it fail, and the cost of employing alternative administrative support should NomadIT for any reason no longer be available to administer the association.

Funds surplus to the everyday running of the charity are invested in savings accounts and fixed term deposits. Banks that hold EASA's funds have been selected on the basis of their ethical credentials. In 2020, the banks in which EASA held its cash were: The Co-operative Bank, Metro Bank, Triodos Bank and Charity Bank. No equities or investments are held other than the cash deposits.

Income from subscriptions and charitable activities of £276,153 has been recognised in the accounts. Expenditure of £234,603 relating to membership administration and charitable activities leaves a surplus of £41,550 to add to the reserves brought forward of £411,045.

Plans for future periods

EASA current priorities include enhancing its website and social media presence, and actively lobbying on behalf of the discipline, especially in support of those on precarious contracts and early career researchers. It is also committed to minimising its carbon footprint, improving its biennial conference, sustaining the quality of its publications, and supporting its member-led networks.

EUROPEAN ASSOCIATION OF SOCIAL ANTHROPOLOGISTS

EXECUTIVE COMMITTEE REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

Structure, governance and management

The Charity is a company limited by guarantee, and therefore governed by its memorandum and articles of association.

The legal and administrative information page forms part of the Executive Committee Report.

The Executive Committee, who are also the directors for the purpose of company law, and who served during the year were as below. It should be noted that scheduled elections t ake place every two years, the last election taking place in February 2021.

The members of the Executive Committee were:

Professor Sarah Green (Resigned 19 February 2021) Dr Georgeta Stoica (Resigned 19 February 2021) Dr Monica Heintz Dr Miia Halme-Tuomisaari (Resigned 19 February 2021) Dr Mariya Ivancheva Dr Cristiana Bastos (Resigned 19 February 2021) Dr David Mills Dr Prem Kumar Rajaram (Resigned 19 February 2021) Professor Chandana Mathur (Appointed 19 February 2021) Professor Cris Shore (Appointed 19 February 2021) Professor Sharon Macdonald (Appointed 19 February 2021) Dr Fiona Murphy (Appointed 19 February 2021) Dr Chowra Makaremi (Appointed 16 April 2021)

Recruitment and appointment of trustees

The trustees, who are also directors for the purpose of company law are known as the executive committee under the company's Articles. Under the requirements of the Memorandum and Articles of Association the members of the executive committee are elected by postal ballot of the members and may serve for a period of two years. They may be elected for a second period of two years, up to a maximum of four years. T he trustees may co-opt two further trustees of whom one should be the Secretary. The trustees can also appoint a Treasurer who may be appointed as a Trustee . Trustees are required to be members of the Association . The Treasurer and Secretary may hold office up to a maximum of six years.

None of the Executive Committee has any beneficial interest in the company. All members of the Executive Committee are members of the company and guarantee to contribute £1 in the event of a winding up.

The Charity is organised so that the directors meet regularly to manage its affairs. The directors are members of the E xecutive C ommittee and responsible for any decision making, the Administrators are responsible for the day to day transactions as well as the organisation of the EASA conference , which takes place every two years .

Funds held as custodian trustee

EASA is custodian trustee to Peace and Conflict Studies in Anthropology (PACSA). PACSA is a network of scholars and researchers studying peace and conflict from a range an anthropological perspectives.

EASA is custodian trustee to the fund used by the Network for Applied Anthropology (APPLY), which seeks to

open up the anthropological discipline.

In both cases EASA records transactions relating to each separately and accounts for the balances held at the end of each financial period, corroborated by PACSA and APPLY. Both PACSA and APPLY have similar aims to EASA in that they seek to open anthropology to a wider audience and draw scholars and researchers together from all over the world.

EUROPEAN ASSOCIATION OF SOCIAL ANTHROPOLOGISTS

EXECUTIVE COMMITTEE REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

On behalf of the Executive Committee

Dr David Mills

Trustee Dated: 22 September 2021

EUROPEAN ASSOCIATION OF SOCIAL ANTHROPOLOGISTS

STATEMENT OF EXECUTIVE COMMITTEE RESPONSIBILITIES FOR THE YEAR ENDED 31 DECEMBER 2020

The Members of the Executive Committee, who are also the directors of European Association of Social Anthropologists for the purpose of company law, are responsible for preparing the Executive Committee Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Members of the Executive Committee to prepare accounts for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these accounts, the Members of the Executive Committee are required to:

The Members of the Executive Committee are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the small company regime Section 419(2) of the Companies Act 2006.

EUROPEAN ASSOCIATION OF SOCIAL ANTHROPOLOGISTS

INDEPENDENT EXAMINER'S REPORT

TO THE MEMBERS OF THE EXECUTIVE COMMITTEE OF EUROPEAN ASSOCIATION OF SOCIAL ANTHROPOLOGISTS

I report to the Members of the Executive Committee on my examination of the financial statements of European Association of Social Anthropologists (the Charity) for the year ended 31 December 2020.

Responsibilities and basis of report

As the Members of the Executive Committee of the Charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act) . In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the Charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of Institute of Chartered Accountants in England & Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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 financial statements to be reached.

William Roberts FCA

Chartered Accountant Friend-James Limited 4th Floor Park Gate 161-163 Preston Road Brighton BN1 6AF

Dated: 27 September 2021

EUROPEAN ASSOCIATION OF SOCIAL ANTHROPOLOGISTS

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2020

Unrestricted Unrestricted
funds funds
2020 2019
Notes
£
£
Income and endowments from:
Membership subscriptions 2 116,271 69,608
Charitable activities 3 143,521 27,779
Investments 4 720 1,032
Other income 5 15,641 -
Total income 276,153 98,419
Expenditure on:
Raising funds 6 53,698 44,146
Charitable activities 7 180,905 68,101
Total resources expended 234,603 112,247
Net income/(expenditure) for the year/
Net movement in funds 41,550 (13,828)
Fund balances at 1 January 2020 411,045 424,873
Fund balances at 31 December 2020 452,595 411,045

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

EUROPEAN ASSOCIATION OF SOCIAL ANTHROPOLOGISTS

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2020

Notes
Current assets
Debtors
12
Cash at bank and in hand
Creditors: amounts falling due within
one year
13
Net current assets
Income funds
Unrestricted funds
2020
£
34,668
432,894
467,562
(14,967)
£
452,595
452,595
452,595
2019
£
19,960
407,454
427,414
(16,369)
£
411,045
411,045
411,045

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 2020.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Members Of The Executive Committee on 22 September 2021

Dr David Mills

Trustee

Company Registration No. 05181210

EUROPEAN ASSOCIATION OF SOCIAL ANTHROPOLOGISTS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

1 Accounting policies

Charity information

European Association of Social Anthropologists is a private company limited by guarantee incorporated in England and Wales. The registered office is RAI, 50 Fitzroy Street, London, W1T 5BT.

1.1 Accounting convention

The accounts have been prepared in accordance with the Charity's Memorandum and Articles of Association, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (effective 1 January 2019). The Charity is a Public Benefit Entity as defined by FRS 102.

The Charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling , which is the functional currency of the Charity. Monetary a mounts in these financial statements are rounded to the nearest £.

The accounts have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the Members of the Executive Committee have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Members of the Executive Committee continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the Members of the Executive Committee in furtherance of their charitable objectives.

1.4 Incoming resources

Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

1.5 Resources expended

Expenditure is recognised on an accruals basis inclusive of any VAT. The specific policies are:

EUROPEAN ASSOCIATION OF SOCIAL ANTHROPOLOGISTS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

1 Accounting policies

(Continued)

1.6 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks .

1.7 Financial instruments

The Charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled.

EUROPEAN ASSOCIATION OF SOCIAL ANTHROPOLOGISTS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

1 Accounting policies

(Continued)

1.8 Leases

Rentals payable under operating leases, including any lease incentives received, are charged as an expense on a straight line basis over the term of the relevant lease.

1.9 Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation are included in net income/(expenditure for the period ).

1.10 Funds

The funds of the charity are all unrestricted for charitable purposes.

2 Membership subscriptions

Membership fees
Charitable activities
Conference
income
Publication
income
2020
2020
£
£
C haritable activities income
82,953
40,832
Performance related grants
15,059
-
98,012
40,832
UnrestrictedUnrestricted
funds
funds
2020
2019
£
£
116,271
69,608
PACSA/
APPLIED
income
Total
2020
Total
2019
2020
£
£
£
4,677
128,462
27,779
-
15,059
-
4,677
143,521
27,779

3 Charitable activities

4 Investments

Unrestricted Unrestricted
funds funds
2020 2019
£ £
Interest receivable 720 1,032

EUROPEAN ASSOCIATION OF SOCIAL ANTHROPOLOGISTS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

5
6
Other income
Unrestricted
Total
funds
2020
2019
£
£
Gain on exchange
15,641
-
Raising funds
UnrestrictedUnrestricted
funds
funds
2020
2019
£
£
Costs of generating voluntary income
Other fundraising costs
53,698
44,146
53,698
44,146

Other fundraising costs consist of Membership administration.

EUROPEAN ASSOCIATION OF SOCIAL ANTHROPOLOGISTS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

7

Charitable activities

Conference Publication
2020
2020
£
£
Conference administration
costs
142,940
-
Other conference costs
6,755
-
Publishing expenses
-
6,872
Translation costs
-
1,560
PACSA / APPLIED costs
-
-
149,695
8,432
Grant funding of activities
(see note 8)
-
-
Share of support costs
(see note 9)
-
-
Share of governance costs
(see note 9)
-
-
149,695
8,432
Analysis by fund
Unrestricted funds
149,695
8,432
For the year ended 31 December 2019
Unrestricted funds
34,374
7,256
34,374
7,256
Other
2020
£
-
-
-
-
4,460
4,460
-
5,244
7,096
16,800
16,800
2,031
2,031
Grants
payable
2020
£
-
-
-
-
-
-
5,978
-
-
5,978
5,978
24,440
24,440
Total
2020
£
142,940
6,755
6,872
1,560
4,460
162,587
5,978
5,244
7,096
180,905
180,905
Total
2019
£
-
893
3,926
3,330
2,031
10,180
24,440
16,735
16,746
68,101
68,101
68,101
68,101

8 Grants payable

Grants to institutions
Grants to individuals
2020
4,500
1,478
5,978
2019
-
24,440
24,440

Grants payable

For the year to 31 December 20 20 grants were awarded to 19 individuals to support their attendance at the biennial 2020 conference.

A public engagement grant was awarded to 1 network association.

For the year to 31 December 201 9 grants were awarded to 68 individuals to support their attendance at associated network events, totalling £24,440.

EUROPEAN ASSOCIATION OF SOCIAL ANTHROPOLOGISTS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

8 Grants payable

(Continued)

9 Support costs

Support
costs
Governance
costs
£
£
Other expenses
3,119
-
Bank charges
2,125
-
Loss on exchange
-
-
Trustees expenses
-
1,497
Accountancy and
examination fee
-
3,000
Travel costs
-
2,599
5,244
7,096
Analysed between
Charitable activities
5,244
7,096
2020
£
3,119
2,125
-
1,497
3,000
2,599
12,340
12,340
2019 Basis of allocation
£
2,861
1,736
12,138
7,288 Governance
2,400
Governance
7,058 Governance
33,481
33,481

Governance costs includes payment in respect of the independent examination fee £800 (2019 - £800) and payment in respect of accountancy services £2,200 (2019 - £1,600).

10 Members Of The Executive Committee

None of the Members of the Executive Committee (or any persons connected with them) received any remuneration during the year.

Travel costs amounting to £ 1,497 (2019- £ 7,288 ) were reimbursed on behalf of 4 (201 9 - 7 ) members of the executive committee.

Publication costs includes payment to 1 member of the executive committee for work on the Precarity report for EASA 2020 amounting to £2,203.

11 Taxation

No provision has been made in the accounts for Corporation Tax as the company is a non-profit making organisation and a registered charity.

12 Debtors

2020 2019
Amounts falling due within one year: £ £
Other debtors 34,668 19,960

EUROPEAN ASSOCIATION OF SOCIAL ANTHROPOLOGISTS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

13 Creditors: amounts falling due within one year

Other creditors
Creditors includes funds held by EASA as custodian trustee:
- PACSA balance held of £ 2, 015 (2019 - £2,553)
- APPLY balance held of £6,828 (201 9 - £5,989 ).
2020
£
14,967
2019
£
16,369

14 Related party transactions

There have been no related party transactions in the reporting period that require disclosure except expenses paid to members of the executive committee as detailed in Note 10

15 Employees

The average monthly numbers of persons (including directors) employed by the company during the year was 0 (2019 - 0).