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
lO￿lI1aM 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 Finan￿al 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 so￿al
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.Of￿newsJettefl.
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 CL￿OperatIve 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 cOMMI￿EE 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 se￿e 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 in￿ming 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 p￿pared 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 enfor￿able 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 finan￿al 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 finan￿ng 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-cU￿enI 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 nor￿conference 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 be￿leen
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) re￿iVed 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 d1￿ctorS) employed by the company during the y*r was
0 (2023- 0).
17-