Charity registration number 1108186 (England and Wales) Company registration number 05181210 EUROPEAN ASSOCIATION OF SOCIALANTHROPOLOGISTS ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
EUROPEAN ASSOCIATION OF SOCIAL ANTHROPOLOGISTS LEGAL AND ADMINISTRATIVE INFORMATION Membern Of The Executlve Commlttaè DrAna Ivasiuc DrAlexandra Oanca Dr Hayal Akarsu (President) Or Maafja Kaaristo (Treasurer) Dr Fabiola Mananelli Dr Jonas Tinius {Secretary) Dr Panas Karampampas Dr Sultan Doughan (Appointed 17 January 2025) (Appointed 17 January 2025) (Appoinled 17 January 2025) (Appointed 17 January 2025) (Appointed 14 May 2025) Trnasuror Dr Maaria Kaaristo Charfty number 1108186 Company number 05181210 Prlnclpal addrgss 50 Fitzroy Street London W1T58T Reg18ter•d offlco 50 Fitzroy Street London W1T 5BT Independent oxamlner lOlI1aM Roberts FCA Friend-James Lirniled 4th Floor Park Gate 161-163 Preston Road Brighton BN1 6AF Profe8•lonal Admlnlstrator NomadlT easa nomadil.co.uk
EUROPEAN ASSOCIATION OF SOCIAL ANTHROPOLOGISTS CONTENTS Pag• Executive Committee report Statemenl of Executive Committee responsibilities Independent examinerfs report Statement of financial activities Stalement of financial position Notes to Ihe financial statements 10-17
EUROPEAN ASSOCIATION OF SOCIAL ANTHROPOLOGISTS EXECUTIVE COMMITTEE REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 DECEMBER 2024 The Executive Committee present their port and accounts for the year ended 31 December 2024. The ac¢ounts 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 Artides of Association. the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable lo charities preparing their accounts in accordan with the Finanal Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). Objecllves and acllvltl•8 The Charity's Objects are.. to promote education and research in social anthropology by improwng understanding of world societies and encouraging professional communication and cooperation betsyeen 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. Membornhlp The Association has four categories of membership.. Founder members:_ Those who attended the inaugural general assembly of the unincorporated association on 14 January 1989. Ordinary members'.- Social anthropologists who have been admitted lo membership by decision of the Trustees. Eligibilrty for Ordinary Membership is based on one of the following criteria.. possession of Masters degree (or equivalent) in social anthropology (or equivalent) from a European University. or possession of a teaching or research post in social anthropology. Honorary members.'- Distinguished scholars selected by trustees. Student m8mbers'.- Istudenls on a Masters programrne in social anthropology, in PhD programme in social anthropology, or a Masters an¢Yor PhD programme in social saences with focus on soal anthropology. The Executive Committee has assessed the major risks to whith the Charity is exposed, and ara satisfied that syslems are in place lo mitigate and minimise its exposure.
EUROPEAN ASSOCIATION OF SOCIAL ANTHROPOLOGISTS EXECUTIVE COMMIThEE REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Achlevements 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./1.eaSaonlIne.OfnewsJettefl. A principal activity of EASA is to organise a major intemational conference every two years. The next conference will take place in Poznan. Poland in July 2026. In 2024, EASA held rts AGM during the biennial conference in Barcelona on 25 July (both in person and online.) EASA publishes an academic joumal Social Anthmpology/Anthropologie Sociale four times a year {regular issues with occasional special issues). The joumal consists of original research articles and book reviews and more info can be found on rts website. httPS=Ileasaonline.orglsocial-anthropology-anthropologie-socialel This joumal is now published diamond Open Access. EASA also publishes a book series. Both the journal and the book series are published on our behalf by Berghahn Books. The book series includes both edited volumes and monographs.. https:Ileasaonline.orglbook-seriesl EASA encourages and supports adivities of more than fifty EASA networks devoted to specific aspects of anthropological research, practi and theory. These networks have an active programme of network meetings in the years between conferences In 2024. additional funding was provided for netsvorks. Infomiation about EASA networks may be found at www.easaonline.orglnetworksl EASA is a member of the World Council of Anthropological Associations eNcAA} 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 Ilnitiative for Science in Europe) and SAR (Scholars al Risk). Members of the EASA Executive are involved in addressing emerging issues. lobbying funding bodies and raising anthropology's profile amongst policymakers and funders, such as the European Union.
EUROPEAN ASSOCIATION OF SOCIALANTHROPOLOGISTS EXECUTIVE COMMIThEE REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Financlal revlew EASA'S income is generated primarily through annual membership sUbS(ptIOnS and through conference fees. as well as grants and income from publications. The administration of EASA is undertaken by a professional adminislralion company called NomadlT. EASA rtself employs no staff, and owns or rents no building. The trustees feceive reimbursement onty for travel and Subsisten expenses to attend meetings. In 2024. EASA Trustees held most of its executive meetings online using Zoom (one executive meeting was held in person on 22nd of July during the biennial conference). Everyday business was conducted online using Rocketchat application. EASA was founded in 1989. and is young compared to its iwo largest counterparts. the American Anthropological Association, and the Royal Anthropological Institute. EASA has no buildings, and no assets other than cash in bank accounts and reserves of £175,368 invested with the CCLA. The cash accounts would. at a minimum, cover the cost of one major conference. should it fail. and the cost of altemative administrative support should NomadlT no longer be available to administer the association. In 2024. the banks in which EASA held its cash were.. The CLOperatIve Bank, Metro Bank, Triodos Bank and Charity Bank. EASA seeks to manage its finances prudenuy, and has aimed to make a small annual surplus each year. It reinvests the remainder in supporting tts members through subsidising conference attendance and grants to EASA networks. EASA subsidised member attendance at tts 2024 conference by £24,587. EASA has made allowance for the loss ofjoumal income of shifting to diamond Open Access. In 2024, the Exec also committed to a deficrt budget (as in 2023), spending a proportion EASA'S reseNes on extending its financial support for networks.. expenditure also indudes social media communications of the organisation. and the overhaul of its websrte. to improve accessibilty, communicats'on. visuals and functionalty. Income from subscriptions and charitable actiwties of £610.783 has been COgnised in the accounts. Expenditure of £584,985 relating to membership administration and charitable activtties. Net gain on investments of £4,684 leaves a surplus of £30.482 for 2024. Reserves available to cary foThvard at the 31 December 2024 amount to £499.418. Plans for future periods EASA continues to develop ils soaal media profile as well as lobbying on behalf of the discipline. supporting those on precarious conlracts and early career researchers. It is committed to minimising its carbon footprint, impromng ils biennial conference. sustaining the quality and accessibilty of its publications. and supporting its member-led networks.
EUROPEAN ASSOCIATION OF SOCIAL ANTHROPOLOGISTS EXECUTIVE cOMMIEE REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Structure, governance and management The Charity is a company limited by guarantee. and therefore govemed by its memorandum and articles of association. The legal and administrative infomiation page forms part of the Execulive Committee Report. The ExecLrtive Committee are also the directors for the purpose of company law. The Irustees are known as the executive committee under the company's Artides. Under the requirements of the Memorandum and Artides of Association the members of the executive committee are elected by postal ballot of the members and may see for a period of two years. The last election took place in July 2024. The following members of the Executive Committee served as Trustees and Directors during 2024. Dr Monica Heinlz (Secretary) Dr David Mills (Treasurer) DrAna Ivasiuc Prof Roger Sansi Prof Dominica Bryan Dr Hege Leivestad Dr Alexandra Oanca Df Hayal Akarsu (President) Dr Maarja Kaaristo (Treasurer) Dr Fabiola Mancinelli Dr Jonas Tinius (Secretary) Dr Panas Karampampas Dr Sultan Doughan (Resigned 17 January 2025) (Resigned 17 January 2025) (Resigned 17 January 2025) (Resigned 17 January 2025) (Resigned 17 January 2025) (Appointed 17 January 2025) {Appoinled 17 January 2025) (Appointed 17 January 2025) (Appointed 17 January 2025) (Appointed 14 May 2025) Rocrultment and appoinlment of trustees Trustees may be elected for a second peri¢)d of two years. up to a maximum of four years. The trustees may c opt two further trustees of whom one should be the Secretary. The truslees can also appoint a Treasurer who may be appointed as 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 ihe Executtve Committee has any beneficial interest in the company. All members of the Executive Committee are member5 ofthe company and guarantee to contribute £1 in Ihe evenl of a winding up. The Charity is organised so that the directorsftrustees meet regularty to manage its affairs. The directors are members of the Executive Committee and responsible for any deasion making. the adminislralors a responsible for the day to day transaction5 as well as the organisation of the EASA conferen.
EUROPEAN ASSOCIATION OF SOCIALANTHROPOLOGISTS EXECUTIVE COMMirrEE REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Funds held a• cu•todlan trustse EASA is custodian trustee to Peace and Conflict Studies in Anthropology {PACSA). PACSA is a netsvork of scholars and researchers studying peace and conflict from a range an anthropological perspectives. 84SA is custodian trustee to the fund used by the Network for Applied Anthropology (AAN). 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 AAN. Both PACSA and AAN have similar aims to EASA in that they seek to open anthropology to a wider audience and draw scholars and researchers logether from all over the world. On behatf of the Executive Committee Dr MaarJ• Kaarlsto (Treasurer) Trustee Dated.. A&.05. Jo2r
EUROPEAN ASSOCIATION OF SOCIAL ANTHROPOLOGISTS STATEMENT OF EXECUTIVE COMMirrEE RESPONSIBILITIES FOR THE YEAR ENDED 31 DECEMBER 2024 The Members of the Executive Committee, who are also the directors of European Association of Social AnthroF)ologists for the purpose of company law, are responsible for preparing the Executive Committee Report and the acLx)unls in accordance with applicable law and Untted Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Pra¢ti¢e>. 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 slate of affairs of the Charity and of the inming resourc8s and application of resources, induding the income and expenditure, of the charitable company for that year. In preparing thèsè aecounts. the Members of the ExecutNe Committee are required to: select suitable accounting policies and then appty them consistently., observe the methods and principles in the Charilies SORP; make judgement5 and estimates thal are reasonable and prudent.. slate whether applicable UK Accounting Standards have been followed. subject to any material departures disclosed and explained in the accounts,. and prepare the accounls on the going concem basis unless it is inappropriate to presume that thè Charity will continue in operalion. The Members of the Executive Committee are responsible for keeping adequate accounting records that disdose with reasonable accuracy al any time the finanaal position of the Chanty and enable Ihem lo 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 delection of fraud and other irregularities. This report has been prepared in accordance with the small company regime Section 419(2) of the Companies A 2006. Company law requires the Members of the Executive Committee to prepare financial slatements for each financial year which give a true and fair view of the stale of affairs of the Charity and of the incoming resources and application of resources, induding the income and expenditure. of the charitable company for that year. In preparing these financial statements, the Members of the Executive Committee are required to.. select suitable accounting policies and then apply them consistently., observe the methods and principles in Ihe Chartties SORP.. make judgemenls and estimates that are reasonable and prudent- slate whether applicable UK Accounting Standards have been followed. subject to any malerial departures disclosed and explained in the finanaal statements., and prepare the financial statements on the going concem basis unless it is inappropriate to presume that the Charity will continue in operation. The Members of the Executive Committee are responsible for keeping adequate accounting records that disdose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial slalements 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 irregularits'es. The Members of the Executive Committee are responsible for the maintenance and integrity of the charity and financial infomiation included on the Charity's website. Legislation in the Untted Kingdom goveming the preparation and dissemination of financial statements may drffer from legislation in olher jurisdictions.
EUROPEAN ASSOCIATION OF SOCIALANTHROPOLOGISTS INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF THE EXECUTIVE COMMIThEE 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 Chartyi for the year ended 31 December 2024. Responsibilities and basls of report As the Members of the Executive Commtttee 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. Having satisfied myself that the financial statements of the Charity are not required to be audito under Part 16 of the Companies Act 2006 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. In carrying out my examination I have followed the Direth'ons given by the Charity Commission under sects'on 145(5){b) of the Charities Act 2011. Independent examiners statement Since the Charity's gross income exceeded £250,000. the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. 1 confirm that l am qualified to undertake the examination because I am a member of Institute of Chartered Accountants in England & IAPales. vthi¢h is one of the listed bodies. I have completed my examination. I confimi that no rnatters have come to my attention in Connection with the examination giving me cause to believe that in any material respect.. accounting records were not kept in respect of the Charity as required by section 386 of the Companies Act 2006. the financial statements do not accord with those records.. or the finanual statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is a matter considered as part of an independent examination,. or the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102). I have no concems and have come across no other matters in connects'on 4Mth 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. Wllliam Roberts FCA Friend-James Limited 4th Floor Park Gate 161-163 Preston Road Brighton BN16AF Dated.. .%G..l0g.l.bz5
EUROPEAN ASSOCIATION OF SOCIALANTHROPOLOGISTS STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024 Unrestrlcted funds 2024 Unrestrlcted funds 2023 Notes Income and ondowments from: Membership Subscriptions Charitable activities Investments Other income 153.794 446,493 10,496 75,178 1.248 9.048 100 Total Income 610,783 85,574 Expenditure on: Raising funds Charitable actiwties 73,393 502.887 44,869 73.098 Total expenditure 576,280 117,967 Net gainsl{losses) on investments 11 4.684 15.265 Net in¢omel(expendlturo) 39,187 (17.128) Other recognised gains and losses: Other losses 13 (8,705) Not movement In funds 30.482 (17,128) Reconciliation of funds: Fund balances at 1 January 2024 468.936 486.064 Fund balances at 31 December 2024 499.418 468,936 The statement of financial activities indudes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
EUROPEAN ASSOCIATION OF SOCIALANTHROPOLOGISTS STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2024 2024 2023 Notes Flxed as80ts Investments Current assots DebloTS Cash at bank and in hand 14 175,368 170,684 15 4,379 354.499 3,916 343.356 358.878 347,272 Credltorn: amounts falllng duo wlthln one yoar 16 (17.894) {49.020) Nel current assets 340.984 298.252 Total asset•1o81 current Ilabllltle• 516,352 468,936 Provl•lons for Ilabllltlos (16.934) Net assots 499,418 468,936 Income funds Unrestricted funds 499,418 468,936 499,418 468,938 The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies A¢t 2006, for the year ended 310ecember 2024. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 wrth respect to accounting records and the preparation of financbal statements. The members have not required the company to obtain an audit of its finan¢ial staternents for the year in question in accordance with section 476. These financial statements have been prepared in accordance with the probisions applicablè to companies subject to the small companies regime. The financial slatements were approved by the Members Of The Executive Committee on ......................... Dr Maaria Kaaristo (Treasurer) Trustee Company Reglstrdtlon No. OS181210
EUROPEAN ASSOCIATION OF SOCIALANTHROPOLOGISTS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Accountlng pollcles Charlty Informatlon European Association of Social Anthropologists is a private company limited by 9uarantee incorporated in England and Vlales. The registered office is RAI, 50 Fitzroy Street. London. W1 T 5BT. 1.1 Accountlng conventlon The accounts have been prepared in accordance with the Charity's Memorandum and Artides of Assock8tion, 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 Slandard 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 ppared under the historical cost convention. The principal accounting pokcies adopted are set out below. 1.2 Golng concom At the time of approving the financial stalements, the Members of the Executive Committee have 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 Charftable 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 Incomlng resources Income is recognised when the Charity is legally entitled to it after any perfomance 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 statemenl of financial activities when the charity is entitled lo the income and the amount Can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income.. Voluntary income is received by way of grants. donations and gifts and is included in full in the Statemenl of Financial Activities when receivable. Investment income is included when receivable. Incoming resources from grants. membership subscriptions. conferences and workshops are accounted for as the charity eams the right to consideration by its perfomance. This could result in income from the bi-ennial conference being deferred unts"I the conference takes place. 1.6 Resources expended Expenditure is re¢ognised on an accruals basis inclusive of any VAT. The spe¢ifi¢ policies are.. Costs of generating funds comprise the costs associated with membership administration. 10-
EUROPEAN ASSOCIATION OF SOCIAL ANTHROPOLOGISTS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Accountlng pollcles (Continued) Charilable expenditure comprises those costs incurred by the charity in the delivery of its activities and seNices for its beneficiaries. It indudes both costs that can be allocated directly to suth activits'es and those costs of an indirect nature necessary to support them. Grant expenditure is recognised On an uncondrtional commitment lo pay Ihe grant has been communicated or the grant has been paid. whithever is the earlier. The charity has not made any grant commitments of more than one year. Governan costs include Ihose costs assoualed with meeting ihe constitutional and statutory requirements of the charity and include accountancy fees and costs linked to the strategic management of the company. I costs are allocated between the expendtture categories of the SOFA on a basis designed to reflect the use of the resource. Support costs are those costs that asgst the work of the charity towards achieving its charitable aclivities. 1.6 Fixed asset Investments Fixed asset investments are initially measured at transaction price excluding transaclion costs. and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net incomel(expenditure) for the year. Transaction costs are expensed as incurred. 1.7 Cash and cash equivalents Cash and cash equivalents indude cash in hand, deposits held at call wtth banks. 1.8 Financial instruments The Chanty has elected to apply the provisions of Section 11 'Basic Finanual Instruments. and Section 12 'Other Finanaal Instruments Issues, of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Chariws balan sheet when the Charity becomes party lo the contractual provisions of the instrument. Financial assets and liabilits.es are offset. with the nel amounts presented in the financial statements, when there is a legally enforable righl to set off the recognised amounts and there is an intention to settle on a nel basis or to realise the asset and sewe the liability simultaneously. Bas1¢ financial assets Basic finanal assets. which indude debtors and cash and bank balances, are initially measured al transaction price induding transaction c¥Jsts and are subsequently carried at amortised cost using the effective interest method unless the arrangement constilutes a financing transaction, where the transaction is measured at the presenl value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Baslc financial liabilities Basic financial liabilities, induding creditors and bank loans a inttially recognisèd at transaction price unless the arran9ement constitutes a finanng transaction, where the debt instrumenl is measured at the present value of the future payments discounted at a market rale of inlerest. Financial liabilities dassified as payable within one year are not amortised. Oebt instruments are subsequently carried at amoTtised cost, using the effeclive interest rate method. Trade creditors are obligations to pay fof goods or services that have been acquired in the ordinary course of operations from suppliers. Arnounts payable are dassified as current liabilities if payment is due within one year or less. If not, they are presented as nOn-cUenI liabililies. Trade creditors are recognised initially al transaction price and subsequentty measured at amortised cost using the effective interest method. 11
EUROPEAN ASSOCIATION OF SOCIALANTHROPOLOGISTS NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Accounting policies Icontinuedl Derncognition of financial liabilities Financial liabilities are derecognised when the Charity's contraclual obligalions expire or are discharged or cancelled. 1.9 Provisions Provisions are recognised when the Charity has a legal or constructive present obligation as a result of a past event, it is probable that the Charity will be required to setue that obligation and a reliable estimate can be made oflhe amount of the obligation. The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation al the reporting end date, taking into account the risks and uncertainlies surrounding the obligation. Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value. en a provision is measured at present value, the unwinding of the discount is recognised as a finance cost in net incomel(expenditure) in the period in which rt arises. 1.10 Foreign exchange Transactions in currencies other than pounds sterling are recorded at the rales of exchange prevailing at the dales 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 Iranslalion are induded in net incomel(expendrture for the period). 1.11 Funds The funds of the tharity are all unrestricted for charitable purposes. Income from membershlp subscriptions Unrestricted funds 2024 Unrestricted funds 2023 Membership fees 153,794 75,178 Charitsble actlvltles Conf•r•nc• Publlethn PACSAIAAN Incom• theom• 2024 Total 2024 rotsl 2023 2024 2024 Charitable activities income Perfomance related grants Summer school 394,314 45,846 2.282 2.408 1,643 398.365 45.846 2.282 1,248 442.442 2.408 1,643 446,493 1,248 12-
EUROPEAN ASSOCIATION OF SOCIALANTHROPOLOGISTS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Income from Investmonts Unrestrlcted Unrestrlcted funds funds 2024 2023 Income from listed investments Interest receivable 4.979 5,517 4,882 4,166 10.496 9,048 Other Income Unrestrlcted Unrestrlcted funds funds 2024 2023 Profit on exchange 100 Ralslng funds Unrestrlcted Unrestricted funds funds 2024 2023 Other fundraising costs - Membership administration 73,393 44.869 73,393 44.869 13-
EUROPEAN ASSOCIATION OF SOCIALANTHROPOLOGISTS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Charitsble actlvltios Conference Publication Other Grants payable 2024 Total 2024 Total 2023 2024 2024 2024 Conference administration costs Other conference costs Summer school Publishing expenses PACSAIAAN cos18 158,317 272,075 3.674 158,317 272,075 3,674 16.582 148 (1,239) 16.582 14,015 507 148 434,068 16,582 148 450,796 13,283 Granl funding of activities {see note 81 25.268 25.268 40.988 Share of support costs (see note 9> Share of govemance costs (see note 9) 14,090 3.109 17,199 4,927 6,337 3,287 9.624 13.900 454,493 16,582 25.268 502.887 73,098 Analyslg by fund Unrestricted funds 454.493 18,582 25,268 502,887 73,098 For th• year endod 31 December 2023 Unrestricted funds (1.239) 14,015 19,334 40,988 73,098 (1.239) 14.015 19.334 40.988 73.098 Grnnts payable 2024 681 24,587 2023 40,988 Grants to nehvork associations Grants to conference members 25,268 40,988 Network grants are awarded in a norconference year to the Association's Nefvlorks to support their members and actiwties. Application for the fvnding is made by the associated Network. Conference grants are awarded to the Association's members to support their attendance at the biennial conference. 14-
EUROPEAN ASSOCIATION OF SOCIALANTHROPOLOGISTS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Support costs Support Governance ¢osts costs 2024 2023 Basis of allocation Other expenses Bank charges SubscriptionslAffilliations 50 14,090 3,059 50 14.090 3,059 605 Other 1.510 Conference 2,812 Other Independent examination fee Accounlancy Legal and professional Tru51ees expenses Travel costs Other 800 2,440 47 3.435 2.902 800 2.440 47 3.435 2.902 800 1.0 Other Other 4.984 Conference 6.156 Conference 17,199 9,624 26,823 18,827 Analysed beleen Charitable activities 17.199 9,624 26,823 18,827 10 Members Of The Executive Committee None of the Members of the Executive Committee {or any persons connected with them) reiVed any remuneration during the year. Travel costs amounting to £3.435 {202& £4.984) were reimbursed on behalf of 6 {2023 - 9) members of the executive committee. 11 Gains and losses on investments Unrestrlcted Unrestricted funds funds 2024 2023 Gainsl(losses> arising on.. Revaluation of investrnents 15,265 12 Taxatlon No provision has been made in the accounts for Corporation Tax as the company is a non-profit making organisation and a registered charity. 13 Other galns and losses Unrestricted Unrestricted funds funds 2024 2023 Foreign exchange losses 8.705 15-
EUROPEAN ASSOCIATION OF SOCIALANTHROPOLOGISTS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 14 Flxed asset Investments Llstèd Investmènts Cost or valuatlon At 1 January 2024 Valuation changes 170,684 4,684 At 31 December 2024 175,368 Carrylng amount At 31 December 2024 175,368 At 31 December 2023 170,684 Flxed asset Investments rovaluod Fixed asset inveslments are induded at fair value, quoted market Price. The historical cost of t fixed asset investments being £166,330. 15 Oebtorn 2024 2023 Amounts falllng due wlthln one year: Trade debtors Other debtors 290 4,089 433 3.483 4,379 3,916 16 Credltors: amounts falllng due wlthln one year 2024 2023 Other creditors 17,894 49,020 Creditors includes funds held by EASA as custodian trustee.. PACSAJAPeCS balance held of £975 (2023 - £2,015} - A4N balance held of £10,727 (2023 - £11.627). 17 Provlslons for Ilabllltle$ 2024 2023 Carbon Offsetting 16,934 16-
EUROPEAN ASSOCIATION OF SOCIALANTHROPOLOGISTS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 (Contlnuèd) 2023 17 Provlslons for Ilabllltles 2024 Movements on provlslons: Carbon Offsettlng Additional provisions in the year 16.934 To mitigate the environmentsl Cost of delegates travelling to Barcelona for the biennial conferen, the charity has committed £16.934 of charitable funds to cart)on offsettj'ng. The payment will be made in 2025. 18 Unrestrlcted funds The unrestricted funds of the charity comprise the unexpended balances of membership subscriptions and grants which are not subject to specific conditions by donors and grantors as to how they may b8 used. These include designated funds vthich have been set aside out of unrestricted ftjnds by ihe trustees for specific purposes. At 1 January 2024 Incomlng resources Resources expendod Galns and 1088es At31 December 2024 General funds 468,936 610,783 (576.280) 14.021) 499,418 Prevlous year: At 1 January 2023 Incomlng resourc•8 Resources expended Galns and losses At31 December 2023 General funds 486,064 85,574 {117.967) 15,265 468,936 19 Related party transactlons There have been no felated paty transactions in the porting period that require disclosure except expenses paid to members of the executive committee as detailed in Note 9. 20 Employees The average monthly numbers of persons (induding d1ctorS) employed by the company during the y*r was 0 (2023- 0). 17-