C￿npanY Registrati￿ Number. 00869702
The ChaFity R&3i$tration Numbar18 :. 1129985
THE BRITISH SOCIETY OF AESTHETICS
Report and Accounts
31 December 2023

THE BRrrisH 80CIEfY OF AESTHETICS
Rwrt and accounts for th• year ond•d 31 t)0¢ombor 2023
P•g•
h•rlty Inforni*flon
Tru8t•M' A Thnual R•port
stat•merrt of di1￿. rn•pon•lblfftl••
Indep•nd•nt AccoknnlanV8 R•port
10
Ftsnds Stat•m•nts.'.
Staternent of Fin8nry#l Activibos
11
12
Re￿nue Funds
12
13
Incorne and Evr*lit￿P 8Q￿Unt
Summary ol fvnds
13
8alan¢• •lt••t
14
NO￿ to th• aeeounts
15

THE BIOIISH SOCIEtYOF AE8TrETICS
The Tru8te8S Fffj88ent th8w RgPJrt ar*lAc£ounts forth6 wr endod 31 0gwnt•r 2￿13, whth ￿s0
tx)mprws the fireclry¥' Rop)rt requiTrJ ty tl* Ctrnp*ws P£t 2CK6.
The Wl ￿￿e ofthe clwity is:. THE 8RIThSH SCCIEfYoFAESTHEncs.
Thè eharity * wisknrod in EryLqnd &Wa*swth tt* Charity Cornmisjhm in EngLqThl &WaleB ICCE
with tharity numb8r 1129385.
Thg ¢hwTrty ffj 0)nstb￿rted as a c￿pOnY 1Thit￿ byguarant88, reyi518roJ urthrthè (kn￿18$ Acts. T
gobprning docum•nt ofth c* is the ktW0nd￿ and Arfidts ofA¥ooalkn estal>lishing the L))rnpwy
u[￿￿ ct¥llP8r5y1ogi81atson.
By ry8T8tion of Lgw am. trustth8 arè dnctors urthrthe Cc4nponM •M dirB(*ors arn tru6tee8
undgr Clwiti88 l&JMlation and haw rwthll¥•s, as 6uc**, undgr tKrfh cryarhy arwj thwity knJr*lats"on.
t￿J8t￿3 aT• all ir#JMdu818.
Th• P￿￿1￿1 ¢)pgrnllng tsl•phthi• nun*•r. mll •Dd *•b •ddr•••w ofth• •r•:.
PO Box271
97 G#Uèy R¢&Y.
Cheadle, SK8 9BU
Td8phonè 0161428
PO Box271
SK8 9WJ

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Tha tWste08￿o 8ervgJ a¥ a trusts8 in Ih ￿IK￿l. •fKI, tw dat&8 ofappoinbmnt
or rnswftation duiin9 ts year wè...
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1￿12023
A Revis￿ EdttOT

Th• tem'8eSttthc" refer8 to oFts arts, a05th￿•xpQmn￿. thg pri￿1p￿ Ofcr￿clIrn,
whelherfrthn a rkniloWKal, srignlific, orothw ti*orntitsl stsThlwL ￿d￿li1¥ of p8yeMk)gy,
$000109y. anthropdogy, ojllural #tyj arbxai•)n. Aknfor the WIp￿e$ ofthii ￿, th• tami"*r
r•lar6 to all branr*gs ol arL
Thè maln actoth ofth?Chrity are Br1ti6h Journal ofAoslhetK• IBJAI, OBba*s in
A•sth￿l¢S I1￿M￿ty The P(*•luate J(MHnal olkntheknl, 8ThJ &%4 n*?btter. the ¢rganis8tlon of
an annual conthnc4: and the aWard￿g ofgrants far PhD and earty ¢aroer fwearth8rs, s￿nts
and ot￿r actMbe8.
The tru8teo1 haw had rtyard to tho Chwty CurwTh88kn'8 bomfft in man*Jir¥J the
01 th8 ch￿, •5poualty As rw lees for ib puLqKslicn5.
Grants, 8warfs, prizos
Postdoctoral has r￿1 twn axterthj to tsvo y8aTr rather than onp. The wnner ofthe frfth
fellowship. 202>25, WaB ChrtytOp￿r Earby for his researth prciecl'Artisb"c and
Normabvty ofContsmp)r8ry Arr. Chri8tWer*wkl be ment¢K8d by Dr VKI Snnonth" at the University of
Two subMi￿10n round8 01 ts Sc(*ty5 granls duriry 2￿ and wards w8r•
madè to th• folknmry".
terpvrnonal R￿a￿on$ Workshop. W￿k81￿￿, Birniir*•n, £1.0
.L[￿t In the GTh, DjrfE￿fKe, frloitiryharn. £4.(XX7
Art & Eniertainmenl, workslw, l￿rha￿vIl￿N(￿Ufr, £3,935.10
.Art, Im8gination Mor81ty, C￿fe￿￿e. Trinty Oxtrd. £2213.50
.1￿ years ofSolthl&. fikn. £4,rJJo
.Wa￿SA0$theti￿ Forum piknt. le¢￿re eeres. Cardiff. Q6(hJ
.Must & Phi108cphy st￿ Grw ￿enn￿91 Crythpn¢o. wfvenf*, KCL £4.Crf))
The Trn￿l stIF￿th fLwbJ tr8*18ThJ acw))mcé&kn cc6ts for pwtsapati￿ in c4nf8r•rnx or researth
visits to other un1vernit￿ OTr t￿￿C5 in 8esW*tics and th• ptrvkxophy L￿art thjriffj 20ZJ, 22
re 8nd award5 totsll+TrJ £8,574.54 ¥*rn mado. Tr* Tr￿* to oxt•nd to
members based in EuroF¢ ftThing to th8 UK

Compary R•BffjirnlKJn Numt•r. I￿￿9702
TnMi•M' ADnu•l R•portl¢rth• 31 D•¢•Trthr2023
Swjnfficant ecbths
Pr8¥iousty. tho pthk8hors oltho W Lhford Unp•WBty P¥•M, h•rthl ￿J1*￿d￿8I m•nbern' sub5up￿n￿
on behaw of the Soth for mary )*ar8. Having taknn r￿￿￿8￿1P b8& In-bo￿ tn 2022, tha So• wa5
that mmtership M4mber6 a yoar4)fvwr iiw. and that the nvw 8ys*m¥ ar¢ workiThJ
smoothly.
Annual conlergn
Tlp highlym of thg Soci￿5 at*viM durirYJ thè y•arwAS thè V2nd AJ)nu&l conf8ran￿, taking pkgce OTh
again in St Anne's Cc41ry9, with 76 partxiparts. Fry the fir51tirrn. So(* strfram•J a se*ion
ofpre8aThtations a8 part o[￿id Salurw, arKI 25 towatr*.
pre8enlats"ons, three keY￿ts sxe6entsbons. an irmted 8ympowm on'efyty Tdk. HOw￿peara[￿ M8tt•fS
in Real and virtu￿ Worfds,, aNI other8yrnpo8iun:'EwlutionaryAwtsb(s'. ComporatN8
CLyJnth"ve Apwv8d*s'.
koynot• pr￿￿terS￿8 U8mtert w￿1r￿a {F￿￿rith Schli ler UThwsitai Jenal. with his tslk,'Sty
al￿ Wettbibj. H8inrith Wolfflifi, Kurt Sthw*tets, JoE•ph Bèwys,; Rogina Ilini. Iyort Unwsty, Canada)
Tho coTrJuctc< Jc6hua Weiknknwi deli￿[0d thg Mlk4m ErYp50n L#lur•.
T￿ winrnr 3rd Himns Award. dir*x•J at junkn I•￿r￿￿8 fri￿ groups in
philisoF*y, w &itt Iywkl patw.'Reathn Shoi8 ￿ Stelkg Cth.. A Ca8&Siudy
ArgUn￿￿tOr Phllcewy ofArt Without Tlw,.
Souoty was onc* awn able to njn ts ih•*ryradua* IUDII, In 2019,
wthich 8ncourwJo6 UK undorgrndu•t66 under4eprn6onbJ group8 to consKlw fvthr$bJ* in the
dBupline. Fwe frne pL4￿ offer•J to to attwd Ihe 2023 u)Trferen￿ in (hlord.
8ubidi88. TNst89S Bgre•J to the cxthn gmwins Llth& 2023 wnual ¢xnl8ffjrth wilh 8 £887
paymwt toAtrrtc*fair.
Communicats'on# and p￿1￿￿on5
In 2023 th8 St<kfjty prtsSuc*l fr￿r•￿tiOnS of Th• Brfitsh Je4Jmd LTrlNoslhti• wblisw by I￿ord
￿n￿r$￿ Prw. The Editrys Pakwna Aten￿ Lin3￿ IUNEOI aTrd Matsavws {Q¥*n
Uniwrsityl, al￿ Ethlw w•N Mao9 (Kontl. Tr Jownal o)nlinuos to a#rnct I￿rthY
n￿berS of lifvualty and b) publtsh films, •thitstirm
No issues ofC*b8t88 ITr Aesthotics w8r# wbhhqd 20fJ, but￿ artkles fortte Mxt issue are
avWIab￿ to read in alvance. with 8e¥er4 fvther i8sues in preF4ration and uThlwgcirwJ p88r.miv*4. Sarah
K*man (&T￿beC￿l has Stspwl d¢Nn 88 Edrtw, ar#J Hwry thumrnorxl ILThvpooll aTrJ ChriJknph¥ Ear
ILNerpwll have th8 sha￿ Editor rol&.

CLYnpgny R•Ji¥tfath)n NUm￿r. C￿702
board is kncwn as the TnMt088 Commrtta• ts)mpM•s tr* PmthnL Vre-Presid8ntaThJ
Tre8$urer of aTrJ LW to nine *jd￿On#1 m¢mt•s membernhip ofth¢ BSA (knr
porsons wilh SP￿￿all&t 8kiU• may te inwigd to att•nd tTw0tir￿ to tru¥t•8s do not any
nght lo vole.
The offi￿r8 of Ihe BSA are.. th& Pr88hkn( iho VtyPrn¥i18nt and ￿ Treasurer. Offic4rB are aPFrfMnt•J in
t￿ first inslanca by the T￿le8B Ccfflffli￿8 ar¥J th8irwntrnont ratiw by wbers at the next
AGM.
MemtW8 of the c¢Ynparry
of thg crffiporry *oF•n to wy vtho li kn18rwknl kn lurtkw its purpxes, ar￿ wh).
oirr•rs and Tn*t885 Commitke
Dwing th8year to Sopt￿l￿r2O23, th• Ihm Sta&0 (Pwidwo, CathariMknfl
PwKknnll #r41 L¢*W•ll¢rn (Twsurwl.
Tr*re w8$ one vKancy on ts Commitl88 thiB y8araTrJ caTrjK1ats5-fv￿ CLMkVazqugz and
Filippo ConteJi- pijt forward. par1￿# w•1 duty appc4nt•a to • secfj￿ tsrni.
In appointityd tntstses, ts ff￿t￿r ￿l¥e re9ard to th& •kIl￿ rwuir•J bj mttMpthB c￿nty8 aff&"rn. 88
usefvl inform8ts0Tr.
Ch4ty is in ts prow aldo￿lL￿r¥j enha￿￿ lThJudlon 4TrJ tr•nwMJ pr(￿￿5.
Tl* Tru8t¢è8 CttMI5￿ Admfftisters ￿ Chartty aThd meots a6 It ¢JHrgnty m80ts each
year, 1rdU￿Ing at thè 50c*tys *nual ¢xnlerenc•. Tho ChTr•r8 ofV* SW ¥(Thtimès méèt •jdth￿aIty.
Student. Corrfv¥enc• and Essay Pnze.
HSBC Bwk Pk, 120 Hogh Hekn. Lor*Jcffj, IX1V 7HD

Financ*1 v•¥•w
Th• fin8NJ81 Pea￿On ol th• at 31 2023 Br#1 ¢¥ji1p*a￿1orlh prk*r F*IKK1, as more
fvlly deta￿￿1 in b• 8unmari8•J 48 foknm...
2022
12,977
15.310
purposes of
oo8vJna￿ Rthpnue Fund8
421.010
472.573
40.￿7
161,177
40,667
513.240
T¢￿1 Fund•
513 240
Tha Charity had a unteetrictsd bgkna tran8fern, kn thè yoarof£12,977,12022 £16.3101.
Dunno th• y•ar, tru¥t••s dwr*t•J £33.CO) (£30,0Tr) an £J.c￿ g￿r￿￿81
designated) gtooJ at £461.6n12022 £513.240}. Tho Tn&8lws ha%* pre¥iously wJr*J to set o targetol
re¥￿ annulty.
oard ol is 8atisW ihal tho assets kn o•th are a¥all*Jb •kn]u•to to fvhS1
its (tW"on8 in re8w* ofewh

Cwopony Rgjwlraknon Numb0T.
Swhvnary of pl•nB torth• futs*• *nd lh• InMi•M' p•r•p¢ts¥• •)lth•lutsff• dir¥¢tion ofth• d￿rmy.
During 2024, the Chwty (>)rtanwJ tr* put￿.￿113￿ olTr Briioh Jrmnol 8nd Ihe cfflllne
journ41 tknbates in A•sth•tiu.
Trustees are aware that (￿nA￿e$S will continue to ha￿ foriPffj &JA andfor the
8ty's revenue in th• short to m&1ium le￿. arbd to discJJ55 its impactwrth OLIP. In the light of
OAcontext, the Edrtors are folkM"rKJ OUP'S iecommoTrI8tw to pubtth volurne and t
$0 p￿1th Togl￿ar￿1aI tS8U85 kn fftuBa60 the of arbths. Tr Truste85 ar•
Seokiry finanryal on fK¥me grtr*th from to c￿h1￿ Sooety in the ksr¥J8r tann. In tho
shortto mgJium te￿. 80Th Tr*J(*s in thtr numbwarh1 ofawa￿S are t¢ir¥J ¢￿sider9￿.
63rd &8APnnual C¢rbf¢rgnc¢ to be h•SJ at stNmr*'s Cdlege. Oxford, 64 Soptwnbgr 2024. W•
plan io h8¥8 a lrybrbj Saknrday for to att8nd onli￿, lor yw in 8 ruw.
Th• wknmr ofthe 2ty24 Essay Pnzo * Jerwny PwJg IUpwLq Unibw5ityl fu 088ay, litssbc mor￿￿.
PAper.
of the ftyjth Ne* HorronsAwafd IB Jkiw K0¥WbTrTts￿ le•￿•* Uninr8ity ofcdrfwnial,
his annual Confor￿¢& sUbmffAKJn.'The'P￿ti¢. Q￿lty clAA Qthcwn.. Jwph rocw•s £SCA) plus up
to £1.L>YJ tra￿ 8Yt* to alt8TrJ the anI￿al rxrf8FBnc*, wherv pre8ent h&8 paper.
Looknry ah*wJ, It* intsndb to..
ontinu• prtJlifAb)n oflm Joum
•Continue io make fvTraing eval￿b* kn 8 rar¥Je d woJe(ts and
onbnu8 lo SUPF¢xI postyrathJat• St￿1& a￿1 earty4areer rg6earth in bath the UK aftd EuroFe
through tra4*1 awardB
.Lor* into ext¢ndiThJ 0th8r8wards to nwnbern based in EuroFe
<onb"nue io ofv a ￿￿tdoCtor#I awanl rffiJr¥Js k￿￿11
.Hdd an annu81 ￿nfer&r￿￿lth subs*Jies fw postyraduatss BSAmèm
Erlc LarvJgr &%c FCA
8-10 Gayey A￿d
ChèBhir•
SK81PY

Th8 ¢hariVs Iru6*e6 are re8Fwsth f￿ ts prepwation ofthe aL￿unts in accordance the lernx OF
t￿ Cr)npanies Ad21Th. the Ch8riti¢a Act 2011 afvj thè Ch8rllM (Acceunts and Reports) Reg￿81'0nB
2C#)8. NO￿￿th614ndlrYj eWK)i ￿UIr￿n￿nl in tho extanl statutory Trgulath?ns,tho charib.os lknunts
8TrJ R•ptytsl Regul8lw$ 2rTh. to prepwe the finanrial 8ts18m8rts in aCtudan￿ *ilh the SORP 2(Y)5. in
ow of Iho faltt thottho SC¥tP XWJ5 has l)9gn *ithJr8wn, th8 Twsteos detsmiined to in• Ihis
rtrspDnsibilty as rWju￿r￿J tkn to f￿1¢￿* cuffent prxtir* prEpare the #c￿U￿￿ according to the
FRS 102 SORP Istatement of RecOrnMe￿￿ Pra￿￿ forAcCcMJ￿i[¥j 8nd Rapthng by Charibe812015.
or after 1*January 20191. (Tho SORP). .
In W*C￿r, thg crynPan￿ *42(￿ and tharity lthv wuirn ￿ Prf)0￿ ofTfU8tees to preparg finanraBI
stabmnts for eath ￿8￿c#S1 yeB¥ whth a tru• and fairvi￿ ol Ihe 818ts of 8ff8iT8 cl th8 tharity aè at
t￿1 of th• finandol year and of thg $urplu¥ or d6ftr2t of th8 tharity. In FXEPOfiWKJ Ihtw finano
staI•m￿S lh• Board rwuired to:.
. to ￿pare th8 ar￿untr ill 8rx¥xlanc8with Unit•J Genernlty
Acmunting Practic4 (United Kirydom A(%>)U￿rVj Standards ¥¥11￿bI&l8W).
. makB judgamnts esth)￿te$ that we reasmth 8￿j pruthL
. prepare th? finanaal sts*rngrts going L)Jnwn wl8gs it li in•Fpropriata
to pres￿￿8 th8t tr* dwritywll canknue in ￿￿￿n￿l8..
. sIAt•TrwheblarA¥Wthbla accounling 8iaTrJard8 and ststements of
d•partures disrJo8ed aTh1 eXFAal￿j in tr¢ fin3nual 3latsm8rts,"
4nd far olth• st&l•ol•N*rn ol ts t*arty •r*J oftt* ordefitofthè eharity forfv ye8r.
Thè TfUSt88s are a150 r05ponsbWd form8intainiNJ 8dw4uate records whth dKscl￿ with
reasonablo aerJJrw 8t Jjny tr*finan¢>al p)Jit￿ ofthe and whbth arB suffioent to shthy and
ewlaln th& chariV$ trawr*on$ and enable thgrn to Br￿U[* that fin8noal statomonts v)mpty ￿￿th the
C¢ynp8nies Act 2006 and cryty with rnttde undw thè Cmnlm Ad. They are raspgTwb
fu safeguarding thg as89ts ofts thanty Iw¢¥ fortthNJ r¥a60nth 8* for the prthprrtion and
dote(aKJn offro￿j 8T￿ thr iryul*th68.
Th8 Trustses ale altL) for ts t￿nientS of the TnBtO9s' rgPQrt aTrJ th8 51atulory rgspons+illity
ofthe IrKleF¢tht Ey￿11￿ lothè Tn&8t•s' i•port A lThtod to exwniniry the r¢p)rt and
er46UriF¥J that. on th8 fK* rftha Iwi thèr• *• r)omthrial thB ftrwr85 di8d050d li

Th• finanoal ststamets we 8et Pow 11 to rJ.
ftnand81 ststernents Iw FY8p?rthJ the FRS 102 SORP (Statement of
Rocommond*J PractKe frjr a￿1 Rwb"r¥J by Charib8s12015, la& wnend*J by thtt Bulknts"n
I88￿d *n Lktotsr 2018 and atWi¢>t48 to 8M xcwntirva wiods WThiniNJ ￿ or after 16t January 20191,
SORPI. and in accMdanc•*ith ts Finarwl RwtiTrJ Standard 102. 1st Jafiuary 20161
Tl¥8 aFprobY#l by th• board rftruste•s w 21 AwJu# 2(I24.
L Watter¥

THE BRrnSH SOCIETYOF AEsThErics
•nd•d 310•c•m￿ 2023
A8 th8 chaTity'8 offv laTrJ ako its dir8cl¢r8 forth• wrFWS of crxrpaty L*) you ar&
(kn 2006Arll.
A¢t ar*J are elNibkn lor in￿￿￿tex•r￿nOtiW. I re&￿rtin rBSF*d ofmy ￿MInation ofyour th8riV5 actounls as
carrfed oul under seL*on 145 clth8 Chwiti85 Ad 2011 2011 Arfl. In out ffry exarwabon I ha¥e
folkM*d the CirKIM8 Cl* urth1￿##>n 145($1 (bl ofthè 2011 Act.
requiremwtthat ts acLX)urts gwe 8 fairvi￿ Is NA a maiter ¢￿$¥Jer￿j •s part of an
*F¢rn*ntaxwnin8tion', or
4 th8 aLrounts havo not boon tKeFOTed in wdarKa wilh th• and prinupkn oftro St21*rent of
Rec0mrnr￿￿ Practic* for act￿ni¥9 •x¥J reporting 8FWtsble to ehari1*8 prgpariThJ their a¢)xunts
in #cu￿anc•￿tth the F￿la1 akWtabl• in thg UK oTrJ R¥pUbl￿ of Ir•l*)J IFRS 1W2).
Eric Larger 8Sc FG4
Chartared A¢wJFrtwrt
10 Gatsy Ro#d
Ch8shire
SK8 1PY
10

THE BRrn8H SOCIEfi OF fvE8IIEIIC8.8t•t•m•nt of FIrweI￿ Mllvltl•• *>r th• J*r•nd•d 31 D•¢gmbv
Prforye
T(**l
T•lal
Fwd•
2023
2022
C￿[lIable aclh.
19f,6f7
1￿.817
2W2,t28
B2
185.322
18&322
187,641
1I97T
11977
13,319
1I•7T
12.977
15.310
1197T
11977
14310
T•tsi fvnd• brouglrtfonHrd
513,240
Jl&240
497.¥81
7 513 241

THE BRITISH S<X%IYOFAESThETIC5. R••(m￿ appll•d In >wr•nd•d 31 D•¢•mb•r 2023:.
2023
Furth gerw8tsd inthDyetrosdet8W knlhe SCfA
12,977
15,310
Totsl
La8tyoar
Totsl Fund&
2022
Fund
Fun
51324)
513,240
497.931
Recojniswj gal[￿ Iow8 befDrn
tra￿le
12.977
12,977
15.310
IT
6¥2fT
013,241
51
Totsl
L••ty•r
Totsl FundB
2022
2023
Al 1 Jall￿ry
Trnr6fer aramJk8knJ fi￿J1
40,667
36,eo7
40.667
12

THE 8RmsH SOCIEfYoF AE8ThE11￿. SIAtsmqrt olFln•rKW P*U¥ltb•sfortt*Jwr•nd•d 31 DK•nb•r
L**tY•r
Trknl
2023
2022
RthenL* 8¢(alm￿lated fi*ryJs
485.550
40,￿7
472,574
40.a67
51
The eFJmSM SOCIETY ￿ AE8MIIC8
2023
191,817
202,128
823
19Q299
201951
183,Y24
186.W
Totsl •xprtdlt￿ lttth•￿r
187.641
Il•t InBom• b•fty• tsx In th•lIn￿￿11 s*r
12.9n
14310
15.319
13

Nots R•1
2022
57.598
513.
55.112
537.585
Cash 8t bank in h•TrJ
sr1,194
s92.￿7
y￿r
526,217
511240
Ttt• totsl n8t a8••ts oltr* ctrormy
528.217
613.xl
Ur*re6lrft*Y Rthvnue FuThl8
13 D3
537,113
537.113
09sb3naW Rth*nug FuTrJ$
13 03
lo,￿7
40.e67
40,667
S13.240
Total cltarlty fund8
documents. A5 TBqui¥•J by parngw 4.￿ olth• SW. Wtfryw8rd caThirAI forwwd fiJndJ at#
a¥e agtwj to the SOFA.
The dirBCtor5 arn satiS￿j that Iho (ffiipany to frcffi rw4uirwrwt to c&tsMI ￿ Au¢tht uThJ8r
k)n 477 ofih&Compan*s*d2rTh.
cttarty rd 8Ut*dk) Examlnatton uThlgr thaiity tho r¢F#)rt ofth• Irthpondont
lu
L Walkrn
Trwt88
14

THE BRITISH SOCIETY OF AESTHETICS
Not•s to thè *Lcouni• for the year ended 31 Dec•mb•r 2023
1 Ac¢owrtlng polkl••
TPe accourrts ha￿ ba2n PT8p8r•J on the acuuats bas*, undtrthe hknlcknJl c•slc4nwntsJn, ar¥J in Aco)rdarK•
tm Finan￿￿1 R•portw StsThJord applKablg in It* UK aThJ RepubliG of I￿11*￿1 IFRS 1021 and AC￿￿ntIng and Repo￿.￿9
lh• Finanoal Rep)rt￿g StsndaTd apyk4L40 w the VK R•pubtic of Irel&fvJ {FRS 102), Charrt" w SORP IFRS102),
am1￿1¢d ty Upd•ts 1.
Tho accounts have prtpared ID aw>sdanc¢ charty in En5￿nd lh* t*iNJ chal1t￿ Acl 2011
ano SI 2CYJ81629 {Ch81it￿$ Acts)untty ond RekXYtTrw and, w¥Jiw tha maknng d repLo¢￿￿nI ReguLqts"OnB
sFedk lo Charttsj SORP IFRS 1a2) MJ •teffida￿ R89.8(4lld) ofsj IIK• rthwty Invl*s h8vedtyart*l
th• w4uir8mentofReg.8151 SORP (FRs1￿2> •Mt*ad ofchgntw SORP IFRSSEI to th•
ethnt n•(*sMry toifve• In* aNJ Il* ryr(¥m¥tsnc
Golng C¢)nc•rn
conwn b#$r* In pn￿￿*¥j slatsm*ts.
aTrJ crtherfa¢lorn, Ind￿￿ty olftAut* Ihat org lo ba (k￿m$tanceS.
￿en rakwd ahead ofth•*￿ bew¥J caffi•J out AThb Ihtr• is ￿ contrnf￿ ent*nent to the incorm thtrw•
has dom: ty nL* 8ath• tenns a￿1 o)ndth"ons ofgrant have m•t. Iho of¢¥wthrn arKI th•
gr8nl conditions gm su¢h Ihat m￿t ba refvnd*J.
15

THE BRITISH SOCIETY OF AESTHETICS
NO￿ to thg Accounts for thg ondod 31 December 2023
Tbo In¢￿•froM a memborthN) iut4tr¢thn ￿1&*j ty the tharty *lwe *JbWtbn wrcho80s ihg fyjht
eeThlces orbenefts is r*tt4nistrJ ab frtffl th8rrt•bb athrtkns.
ExFenditure is recwiMeAI oru Ihw• 4 a *lor to fflakea P¥￿t0 a thlrd pwty. tt IB
probab￿ that the s8tt*nwt*lF be toquhpd IM •ll¢￿￿t ofth• bg maa8ur•J rd*ty. Ewdrtwa i
dogsrf*O urthrthe folIty￿ry l*adlnp.'
Grmts •waTdeLI. GraDts #tkl •thKaIKJn￿ I￿￿#[185 Ar• recognM•J y••rlhey ar• Indud
am¢)unts10 bo paba in fiJiurB PeFK*Js. LMIx"1rt￿ ara iThknd in u•lrtors In wjwror more than one year as
8pytyfiat•. Un*88 rn￿￿1, CJJMM￿n￿tsaYe In mow th#n ¢ne ￿#r ar¥ nLrtéi5(ounbJ for Ihe valuo of morw,
and Ihr& applkn to Ilwse ffinon¢i•l 518ternents.
Tho charty i* not wi*r•J fDrVAT wd r•nnc4 reo)ver •ry inpth lax tknarg•d. e4*ts ￿ated NK*Jsrd• ofVAT %•lwe
AMocats"M ofsuFPOrt
Support Msts are those dwrtyefv dg*tr•ryrftharrt8b
8di¥it* or by SUFportiry the genwalty)Tr offunds. baL* furxa¥)nb, *8ff arxl pmfv55icffjd fee5
and ar• Allo￿100￿￿0fy ￿[lIall18 adtrAll88 tn Ilwe ?￿r￿s.
Tfada and other debtors orn rwnmed •tt￿ amourt arnv4hJ•J atthe anKsunt
probably r¥$￿t kn Ihe trarnfer of furKIs to a party snd the amtyjntdug to setlle th• owtiw can be measure# or
eth'matsd r•l*ly. Cfvaitots ar¥J Fxo¥f8i￿s we r￿lty rK•JnI￿ al thek 8ott*nwl gmount.
Fin•rt¢l•l In•In￿￿ bnciudlTh4 ca•h and bAnk bAlm¢
m81ori#l, grani due in morethan yew ore ftol for Ih•lHM Val￿ olmoTW
thrd appjws lo Ihe fwroN in th￿￿Tran￿¥1 statTh￿. eff•dTh*ty lh• ch&ty ontry bal￿￿￿#r￿aaI instruments
Cash 81 b•r* artl th hafvJ
C8th 8t bat* aThJ th hafvj cath arml Jhort tomi hwJhty • sP#yt m•turlty ofthree months
16

THE BRITISH SOCIETY OF AESThETICS
Note• to the Accwnts lor th• yMrend8d 31 Decomber 2023
Fund Accounil
Unr8•¢rictyJ 8valdyl•lor we *ttr*d*uekn in futlhorwK* ofthe9erwal 04ecli485 oft
Thern are M rwlrlx fvrh1s dwiity.
2 Ll*blllty to layallon
T*e Tw$tw con8*Jer that iho $8l*f*s te•t6 set wt in Paragraph 1 Sc4￿u* fj Oft￿ Ftnanca Acl 2010 f
UK ￿1POratiOn tsx purpt)ses. k£4rdkngty. the Chaiity frryn taxats)n in resFxd of irts)me or upttat
g*n8 r8r*iv•J ￿lTr ca•gows ty ¢**r 3 11 of the COrpTh￿ Tax 2010 or SectKsn 256 01 the
TaXatK￿ d Chargeatyg Gal￿ AL* 1992. to th• •x*nt tlAt w¢h c( are èxduswety on the specific
ch81it&t• ebieds Oft￿ chaFty oThJ for ￿ ather
3 Wlndlng up or dl••olulk>n ¢Ath• ch•rlty
11 upon up or dLy¢k￿￿ ofthg rvAnawi ffj as* aft•r th• saOsfa¢*w of debts 119b￿l*,
8ss8ts ieprosent¢xl ty thv ac¥)Jmu*W 8h81 bè tr8rxfeThJ to ¢hgrt8blg or bodtis havltYJ
slm4or otryacl8 to Ihe L*arty.
4 Slgnmcanc• of fln•ncthl In•trumonts to th• ¢fwllf• po•llk>n
Thwe xe no wnfft*rtl thsln#heth.
N•t•urplw b•f•rn tsx In Ilnancl•l
2023
2022
The $uWLM tho yegrls
6 Staff ¢o•ts and •rnolwn•nts
2023
17

THE wnsH SOCIEfY OF AESTHErics
Not08 to the Accounts forth• year •nded 31 Decembor 2023
7 R•mun•rntlon and p•ym•nts lo Tru•t••• and p•rnon• ¢onn•¢tsd wllh th•m
2022
Ma¥rten Steershagen
3LX)
8SA Trh*bsit• m#n•9er M•wten aTru•t•e in Sept￿2019. an aMu•I fee of2x￿ In
Moy 8ach year10r￿b$lo servw.
Thlj remunornt*n l¥ uthrthe 18rmJ olourgovomry dtymAL 8$ wfflrrthj ty swen Clau$ of
Brabners ￿ N￿•￿t￿r2019. In Cwber2020 tho Trust￿SyC￿j toftym•W apprnthe a￿￿rn0Nt as set out
1. *rtKl*6.3 CharW$Arbc*s pmi* a TnAlee orCm#•J Porson to geNk8s kn reiurn S)f
payTrenl or other m41orp¥l bgneft provthl that
b.the Servi￿ ore adualty rwiNr•J tythOC￿Ity, TnMteeJ i& in lh• best thlorests oflbo Charty
to 8nt* it* SLKh a rthrad..
c.the naturn and ofthe rwnuwatKin B no than is in re*lonto the vakno Off￿1•r¥￿¢s." aryj
d.lwr Ihan half ofthe Tru8totrs aro s￿.8¢t lo a contr4L* ITh anyfr1a￿i8l>*8r.
2. GNen Maarten's exper￿1￿a¥ and farnrknity ￿ th•**bsit•. he b8&Wacad to L*nliroA to￿￿ I￿￿*bIrt•
manag8m8nt $8r¥Th5 tothtr Chlrty. 8¢Thh>s are r4uw•J ar¥J the prO[K￿ fomuneraliw1£300 FeT annuml i% no
more than • rea8onabbg in relqiKn to the Value servvxs&ThJ. r4wrtsa dkn)unt ￿parEd to
olherpro¥Klers oflhe sath.
3. M88rt8n isth onty tiwt•• b? In re* ofpaymerrts urthr a c•ntr•¢t uTrJerAriKkn 6.3.
8 D•btorn
Tradg debtorn
57.5
55,112
9 Crndltor•: •MO￿Th￿ f•lllw du• Twllhln >wr
43,579
78.125
Accrua
79N57
18

THE BRITISH SOCIETY OF AESThETICS
Notes to the Accounts for the ymr ondod 31 DèGemb•r 2023
10 IrKorn• Ind EXp•nd1￿1• *c¢owt wmm*ry
At 1 JanuBry 2023
SuWus afknrtaxlortt*yogr
513.241
12.977
497,931
15,310
At31 O•¢•mb•r2023
513 241
11 No v•latod p¥rty tr4rt••¢Uty
There wa no trans**kyN *ith partkn5 kn the yvar.
At31 IJec•rnl>w2023
fvnd•
571.194
CUrr￿t LkbH
144.9rn
fund•
fvr*J*
nd*
cury￿t As$8ts
Cuirerrt LiaL￿rtIeS
40.067
179,45n
(79A57)
47
573
513
13 Chang• In totsl fvnd• ov•rlh• ￿1•8 *h¢y•m In Nots 12. anal￿•& by lftdlvldu•l lund•
IwKIBln 1023
8•bNot• 14
472,S73
40.667
12,977
40.667
T•tal ¢hwlty fvA
19

THE BRITISH SOCIEfY OF AESTHEncs
Note• to the Accounts forth• year •nd•d 31 Decembor 2023
14 AMly•l• of mo¥•m•nts In Iwbd8 ov•rth• a• •hown th Mot• 13
In
198,299
1185,3221
11977
*4
16 D•tsll• oftrnn•f•rn b•ts¥••n fund•
Tol(frcrfnl un￿t￿ts￿ Fund
114.333)
14,333
T￿(frOM1 t*natett R•vgnu•
16 Tho purpo•oty for*thlch th• fundB
Thew *• I￿3f￿rIh• maothr8lM ¢*iKIW0*¢Jtt￿ thllrty, and to
pio¥¥Je for future athitw, and, subJoLlto djaty kn9oL8lkin, arn
C*8Pdnate•a Fun
*inMr olts annual ￿rd.
17 Ulttmat• controlllThg wty
Thchlli￿Y ￿ undtrTtthttrol of ts Wl m￿[
The Companyis war8nt¢• and does not hav• a sh•rn e4)l•l. In tho event Of1￿ Comyny being
nd up the memt*rn we to £1 eath. he N8h• ￿ a ff¢rntw. or *ith￿ one y•ar
20

THE BRMSH SOCIEfi OF AESTHEnc8
CtMntY￿r
T¢tslfvndv
Prlm•ry aThJ ancHl•ry Ir•dl
S* ofgood$ aThJ gwmces in
17Q235
171230
186,
017
017
9,912
5,274
Ir*dlng
111.817
191.117
202.128
19 Totsl In¢om• ¢h•rtt•bl••clMO
TatAI
Fur
TrAal ￿￿orne d*rilab* tr*lry
191,617
I￿.01?
202.128
017 ￿128
20 knwatmmt Ineom•
TrA•tFury¥ TIl*FU￿￿1
21

THE BRITISH SOCIETY OF AESTHEnc8
21 Ex￿ndIturn Ghafft•bl• •ctMll••. Dlr•¢t•p•ndlng
T4)l•l Fund• Tctsl
Fund
*12J
vit
Supwt costs. odmir44rnt
33,138
31138
Tol•l dlr•¢t •wxllng
82•
3113•
33,138
22 Exp•ndlturn on Gh•rfl•bl• acllvlum. Gr4n¢ lundlng of acll¥lll••
TalalF￿& TolAI Fundl
CuFmnt Y••r
11.447
11M7
CA•ts lo rAw
754
D*i1s Oft1￿ garts yewe¥n *ittun TrwI￿ ArnNJ4 Rep(¥t.
23 8upw)rt ¢o•ts for chArIlal￿• a¢tMtI
Fun
46.474
17.251
34,813
28.931
W74
17.251
34813
•931
11785
21697
2&SOO
129,469
117,699
Tot*1 •upport co•ts. Curnnt Y•Ar
129
129,489
117.699

ThE BRITISM SOCIEry OF AE8THEncs
T¢ial F￿•
lTrJepethnl Examwrfs I
Tru¥t¢¢$' r¢munoNtitin
1,332
1.632
AJI the in Ihg fvyearwa8 Lmf8Blrira•J.
20 Totsl CharllalA• eAp•ndliu
Totsl Fw
Curnnt Y••r
Fufftl•
Total IIFed $￿thI¥j
Total grantmthry L%
Total support omts
Total oists
33,138
21.317
129A69
33.138
21,317
129,469
1,398
B2c
33,844
117,6
1.132
Toi•l ¢h•rlt•bl• •xyndllur•
FundB
FuThJl
Tolal dwe(* sper¥linq
Tol81 gr3ntrn4kiNJ ￿sts
Total support costs
Total Govemano cost8
82*
117m9
117,691
1.632
23