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2021-12-31-accounts

Charity registration number 1108186

Company registration number 05181210 (England and Wales)

EUROPEAN ASSOCIATION OF SOCIAL ANTHROPOLOGISTS ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

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 (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)
Treasurer 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

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 2021

The Executive Committee present their report and accounts for the year ended 31 December 2021.

The accounts have been prepared in accordance with the accounting policies set out in the notes 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 news updates on its website and via social media, and through three newsletters sent to members each year. Newsletters may be accessed online at https://www.easaonline.org/newsletter/.

A principal activity of EASA is to organise a major international conference every two years. During 2021, preparations began to host a fully hybrid conference in Belfast July 26-29, 2022. Four online members’ webinars on different aspects of Open Access, Open Science and Open Data were held in Autumn 2021.

EASA publishes Social Anthropology/Anthropologie Sociale four times a year with occasional special issues. The journal consists of original research articles and book reviews: http://www.easaonline.org/journal.shtml. In 2020, EASA members voted to terminate the contract with Wiley and take the journal Open Access with a new publisher. The contract with Wiley ended 31.12.2021.

EASA also publishes a book series. Both the journal and the book series are now produced on our behalf by Berghahn Books, a small independent publisher. The book series includes edited collections and monographs: http://www.easaonline.org/bookseri.shtml.

EUROPEAN ASSOCIATION OF SOCIAL ANTHROPOLOGISTS

EXECUTIVE COMMITTEE REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

EASA encourages and supports activities of more than forty networks devoted to specific aspects of anthropological research, practice and theory. Information about EASA networks may be found at www.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 for travel and subsistence expenses to attend meetings. In 2021, EASA Trustees held all their executive meetings online using Zoom. Everyday business is also conducted online using Slack. Exceptionally, because of the pandemic, no face-to-face AGM was held in 2021.

EASA was founded in 1989, 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 would cover the cost of one major conference, should it fail, and the cost of alternative administrative support should NomadIT 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 2021, 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.

EASA seeks to manages its finances prudently, and aims to make a small annual surplus. It reinvests the remainder in supporting its members through subsidising conference attendance and grants to EASA networks.

Income from subscriptions and charitable activities of £113,786 has been recognised in the accounts. Expenditure of £98,071 relating to membership administration and charitable activities leaves a surplus of £15,715 to add to the reserves. Reserves available to carry forward at the 31 December 2021 amount to £468,310.

Plans for future periods

EASA continues to develop its website and social media presence, as well as lobbying on behalf of the discipline, supporting those on precarious contracts and early career researchers. It is committed to minimising its carbon footprint, improving its biennial conference, sustaining the quality and accessibility 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 2021

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 take place every two years, the last election taking place in January 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. The 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 Executive Committee 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.

EUROPEAN ASSOCIATION OF SOCIAL ANTHROPOLOGISTS

EXECUTIVE COMMITTEE REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

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.

On behalf of the Executive Committee

Dr David Mills

Trustee Dated: 28 July 2022

EUROPEAN ASSOCIATION OF SOCIAL ANTHROPOLOGISTS

STATEMENT OF EXECUTIVE COMMITTEE RESPONSIBILITIES FOR THE YEAR ENDED 31 DECEMBER 2021

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

The Members of the Executive Committee are responsible for the maintenance and integrity of the charity and financial information included on the Charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

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 2021.

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

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

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

Dated: 28 July 2022

EUROPEAN ASSOCIATION OF SOCIAL ANTHROPOLOGISTS

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2021

Unrestricted
Unrestricted
funds
funds
2021
2020
Notes
£
£		 Unrestricted
Unrestricted
funds
funds
2021
2020
Notes
£
£		 Unrestricted
Unrestricted
funds
funds
2021
2020
Notes
£
£
funds funds
2021 2020
£ £
Income and endowments from:
Membership subscriptions
2		 71,904 116,271
Charitable activities
3		 41,464 143,521
Investments
4		 418 720
Other income
5		 - 15,641
Total income 113,786 276,153
Expenditure on:
Raising funds
6		 49,460 53,698
Charitable activities
7		 48,611 180,905
Total expenditure 98,071 234,603
Net income for the year/
Net movement in funds 15,715 41,550
Fund balances at 1 January 2021 452,595 411,045
Fund balances at 31 December 2021 468,310 452,595

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 2021

Notes
Current assets		 2021 2020
£ £ £ £
52,763
430,443
483,206
(14,896)		 468,310
468,310
468,310		 34,668
432,894
467,562
(14,967)
Debtors
12
Cash at bank and in hand
Creditors: amounts falling due within
one year
13
Net current assets 452,595
Income funds
Unrestricted funds 452,595
452,595

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 2021.

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 25 July 2022

Dr David Mills Trustee

Company Registration No. 05181210

EUROPEAN ASSOCIATION OF SOCIAL ANTHROPOLOGISTS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

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 amounts 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.

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:

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 2021

1 Accounting policies

(Continued)

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 payments 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 2021

1 Accounting policies

(Continued)

1.8 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).

1.9 Funds

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

2 Membership subscriptions

Unrestricted Unrestricted
funds funds
2021 2020
£ £
Membership fees 71,904 116,271
Conference
income
Publication
income
2021
2021
£
£
Charitable activities income
-
33,210
Performance related grants
-
-
-
33,210		 Conference
income
Publication
income
2021
2021
£
£
Charitable activities income
-
33,210
Performance related grants
-
-
-
33,210		 Conference
income
Publication
income
2021
2021
£
£
Charitable activities income
-
33,210
Performance related grants
-
-
-
33,210		 PACSA/
APPLIED
income
2021		 Total
2021		 Total
2020
2021 2021
£ £ £ £ £
- 33,210 8,254 41,464 128,462
- - - - 15,059
- 33,210 8,254 41,464 143,521

4 Investments

Unrestricted Unrestricted
funds funds
2021 2020
£ £
Interest receivable 418 720

EUROPEAN ASSOCIATION OF SOCIAL ANTHROPOLOGISTS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

5 Other income
Total
Unrestricted
funds
2021 2020
£ £
Gain on exchange - 15,641
6 Raising funds
Unrestricted
Unrestricted
funds
funds
2021
2020
£
£
Costs of generating voluntary income
funds funds
2021 2020
£ £
Other fundraising costs 49,460 53,698
49,460 53,698
Other fundraising costs consist of Membership administration.

EUROPEAN ASSOCIATION OF SOCIAL ANTHROPOLOGISTS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

7
Charitable activities
Conference
Publication
2021
2021
£
£
Conference administration
costs
-
-
Other conference costs
-
-
Publishing expenses
-
6,136
Translation costs
-
4,320
PACSA / APPLIED costs
-
-
-
10,456
Grant funding of activities
(see note 8)
-
-
Share of support costs (see
note 9)
-
-
Share of governance costs
(see note 9)
-
-
-
10,456
Analysis by fund
Unrestricted funds
-
10,456
For the year ended 31 December 2020
Unrestricted funds
149,695
8,432
149,695
8,432		 7
Charitable activities
Conference
Publication
2021
2021
£
£
Conference administration
costs
-
-
Other conference costs
-
-
Publishing expenses
-
6,136
Translation costs
-
4,320
PACSA / APPLIED costs
-
-
-
10,456
Grant funding of activities
(see note 8)
-
-
Share of support costs (see
note 9)
-
-
Share of governance costs
(see note 9)
-
-
-
10,456
Analysis by fund
Unrestricted funds
-
10,456
For the year ended 31 December 2020
Unrestricted funds
149,695
8,432
149,695
8,432		 7
Charitable activities
Conference
Publication
2021
2021
£
£
Conference administration
costs
-
-
Other conference costs
-
-
Publishing expenses
-
6,136
Translation costs
-
4,320
PACSA / APPLIED costs
-
-
-
10,456
Grant funding of activities
(see note 8)
-
-
Share of support costs (see
note 9)
-
-
Share of governance costs
(see note 9)
-
-
-
10,456
Analysis by fund
Unrestricted funds
-
10,456
For the year ended 31 December 2020
Unrestricted funds
149,695
8,432
149,695
8,432
Other Grants
payable		 Total
2021		 Total
2020
2021 2021 2021 2021
£ £ £ £ £ £
- - - - - 142,940
- - - - - 6,755
- 6,136 - - 6,136 6,872
- 4,320 - - 4,320 1,560
- - 7,743 - 7,743 4,460
- 10,456 7,743 - 18,199 162,587
- - - 10,098 10,098 5,978
- - 17,864 - 17,864 5,244
- - 2,450 - 2,450 7,096
- 10,456 28,057 10,098 48,611 180,905
- 10,456 28,057 10,098 48,611 180,905
149,695 8,432 16,800 5,978
5,978		 180,905
149,695 8,432 16,800 180,905
8
Grants payable
Grants to institutions
Grants to individuals		 2021 2020
2,340 4,500
7,758 1,478
10,098 5,978

Grants payable

For the year to 31 December 2021 grants were awarded to 20 individuals to support their attendance at associated network events.

Virtual network event support was given to 4 network associations.

For the year to 31 December 2020 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.

EUROPEAN ASSOCIATION OF SOCIAL ANTHROPOLOGISTS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

8 Grants payable

(Continued)

9 Support costs

Support
costs
Governance
costs
£
£		 Support
costs
Governance
costs
£
£		 Support
costs
Governance
costs
£
£		 2021 2020
Basis of allocation
£
3,119
2,125
-
£ £ £
Other expenses 3,683 - 3,683
Bank charges 1,281 - 1,281
Loss on exchange 12,900 - 12,900
Trustees expenses - 50 50 1,497
Governance
Accountancy and
examination fee		 3,000
Governance
- 2,400 2,400
Travel costs - - - 2,599
Governance
12,340
12,340
17,864 2,450 20,314
Analysed between
Charitable activities 17,864 2,450 20,314

Governance costs includes payment in respect of the independent examination fee £800 (2020 - £800) and payment in respect of accountancy services £1,600 (2020 - £2,200).

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 £50 (2020- £1,497) were reimbursed on behalf of 1 (2020 - 4) member of the executive committee.

Publication costs includes payment to 0 (2020 - 1)members of the executive committee for work on the Precarity report (2020 - £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

Debtors
2021 2020
Amounts falling due within one year: £ £
Other debtors 52,763 34,668

EUROPEAN ASSOCIATION OF SOCIAL ANTHROPOLOGISTS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

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 (2020 - £2,015)		 2021 2020
£ £
14,896 14,967

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 (2020 - 0).