2023-12-31-accounts - European Survey Research Association

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DocuSign Envelope ID: 14E072DD-6381-4B11-A96F-90F5859AFCDE

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR EUROPEAN SURVEY RESEARCH ASSOCIATION

FOR THE YEAR ENDED 31 DECEMBER 2023

Fawcetts LLP Chartered Accountants Windover House

St Ann Street Salisbury SP1 2DR

DocuSign Envelope ID: 14E072DD-6381-4B11-A96F-90F5859AFCDE

EUROPEAN SURVEY RESEARCH ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023

	Page
Report of the Trustees	1
Independent Examiner's Report	4
Statement of Financial Activities	5
Balance Sheet	6
Notes to the Accounts	7
Detailed Statement of Financial Activities	10

DocuSign Envelope ID: 14E072DD-6381-4B11-A96F-90F5859AFCDE

EUROPEAN SURVEY RESEARCH ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023

The trustees present their report with the financial statements of the charity for the year ended 31 December 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

The advancement of education for the public benefit in the subject of survey research in particular but not exclusively by holding conferences, producing journals and other educational materials and by such other means as the trustees may determine.

The journal is edited by Ulrich Kohler of the University of Potsdam, Germany. The editor is supported by a multi-national panel of Associate Editors: https://ojs.ub.uni-konstanz.de/srm/about/editorialTeam

ESRA's peer-reviewed journal aims to be a high-quality scientific publication that will be of interest to researchers in all disciplines involved in the design, implementation and analysis of surveys. The URL of the journal is: https://ojs.ub.uni-konstanz.de/srm/

ESRA organises an international conference every two years. The most recent conference was held in 2023 in Milan, Italy. (https://www.europeansurveyresearch.org/conference/milan-2023).

The conference was held over five days, with c.900 attendees registered. The next conference will be held in 2025.

ESRA also contributes to the organisation of smaller-scale conferences, workshops and courses in years when its biennial conference does not take place.

ESRA also sponsor survey-research related events and training courses.

ESRA run an online mailing list - ESRAnet. This is an email discussion list where members can connect with colleagues to seek advice, share experiences and get the latest news about survey research in Europe. All ESRA members are automatically subscribed to ESRAnet on joining the association.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

During 2023 ESRA have published 4 issues of the journal Survey Research Methods, containing 28 high-quality, peer-reviewed articles.

The most recent conference was held across five days in 2023 in Milan, Italy.

(https://www.europeansurveyresearch.org/conference/milan-2023). Around 900 attendees participated.

ESRAnet continues to be a valuable source of information and support for ESRA members.

FINANCIAL REVIEW

Principal funding sources

The principal sources of funding during years when there is no conference is the annual membership fee. During years when there is a conference, the principal sources of funding are membership fees, registration fees and sponsorship.

Reserves policy

The trustees are committed to maintaining reserves that will cover at least one year's operating costs as well as covering potential cashflow requirements during years where there is a conference.

At 31 December 2023, the charity held £295,070 in reserves which is in line with the reserves policy as it can cover at least one year's operating costs.

DocuSign Envelope ID: 14E072DD-6381-4B11-A96F-90F5859AFCDE

EUROPEAN SURVEY RESEARCH ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a constitution, and constitutes an association.

Recruitment and appointment of new trustees

Trustees are appointed by the president, taking into account their skills and expertise.

Organisational structure

Charity is managed by a Committee and reports to a General Assembly of the members of the Association.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1150506

Principal address

University of Southampton Southampton Hampshire SO17 1BJ

Trustees

Dr U Kohler Dr A Moretti appointed 19/07/2023 Dr V Lomazzi (President) Dr C Cornesse appointed 19/07/2023 Dr T Smith Dr R Bautista appointed 19/07/2023 Professor S Steinmetz Dr T Buskirk appointed 19/07/2023 Dr V Toepoel Dr P C Alvarez appointed 19/07/2023 Dr E Gilbert (Treasurer) Dr M Hu appointed 19/07/2023 Dr A Gaia (Secretary) Dr A Schoua-Glusberg appointed 19/07/2023 Dr O Mazlovskaya Dr T Yan resigned 19/07/2023 Dr D Seddig (Conference Chair) Dr A Kirchner resigned 19/07/2023 Dr M Bergmann Dr M Haan resigned 19/07/2023 Dr A Wenz Dr S Douhou resigned 19/07/2023 Professor R Fitzgerald resigned 19/07/2023

Independent Examiner

Nicholas Jones FCCA Fawcetts LLP Chartered Accountants Windover House St Ann Street Salisbury SP1 2DR

DocuSign Envelope ID: 14E072DD-6381-4B11-A96F-90F5859AFCDE

EUROPEAN SURVEY RESEARCH ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023

COMMENCEMENT OF ACTIVITIES

The charity commenced its charitable activities on 2 November 2012.

Approved by order of the board of trustees on …....................................................... and signed on its behalf by: 11 April 2024

…...................................................................... Dr E Gilbert - Trustee

DocuSign Envelope ID: 14E072DD-6381-4B11-A96F-90F5859AFCDE

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF EUROPEAN SURVEY RESEARCH ASSOCIATION FOR THE YEAR ENDED 31 DECEMBER 2023

Independent examiner's report to the trustees of European Survey Research Association

I report to the trustees on my examination of the accounts of the European Survey Research Association (the Trust) for the year ended 31 December 2023.

Responsibilities and basis of report

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters 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 130 of the Act; or
the accounts do not accord with those records; or
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Nicholas Jones FCCA

Fawcetts LLP Chartered Accountants Windover House St Ann Street Salisbury SP1 2DR

Dated: ………………………………………………… 11 April 2024

DocuSign Envelope ID: 14E072DD-6381-4B11-A96F-90F5859AFCDE

EUROPEAN SURVEY RESEARCH ASSOCIATION

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023

Notes INCOME AND ENDOWMENTS FROM: Donations and legacies Charitiable activties Charitable activity TOTAL INCOME EXPENDITURE ON: Charitiable activties Charitiable activity NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD	2023 2022 £ £ 1,651 890 294,914 5,537 296,565.33 6,426.86 213,693 37,008 82,872 (30,581) 212,198 242,779 295,070 212,198 Totals

The notes form part of these financial statements

DocuSign Envelope ID: 14E072DD-6381-4B11-A96F-90F5859AFCDE

EUROPEAN SURVEY RESEARCH ASSOCIATION

BALANCE SHEET 31 DECEMBER 2023

Notes CURRENT ASSETS: Debtors 4 Cash at bank NET CURRENT ASSETS LIABILITIES: Creditors 5 Accruals and deferred income 6 TOTAL ASSETS LESS LIABILITIES FUNDS: Unrestricted funds 7 TOTAL FUNDS	2023 £ 14,165 282,731 296,895 296,895 505 1,320 1,825 295,070 295,070 295,070	2022 £ 14,352 199,106 213,458 213,458 - 1,260 1,260 212,198 212,198 212,198

The financial statements were approved by the Board of Trustees and authorised for issue on .................................... 11 April 2024 and were signed on its behalf by:

…...................................................................... Dr E Gilbert - Trustee

The notes form part of these financial statements

DocuSign Envelope ID: 14E072DD-6381-4B11-A96F-90F5859AFCDE

EUROPEAN SURVEY RESEARCH ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Subscription income is recognised on receipt.

Sponsorship income is recognised in the year that the sponsored event took place.

Educational conference fees are recognised at the point the conference took place.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation

The charity is exempt from tax on its charitable activities.

Fund Accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Going concern

The charity has prepared these accounts on a going concern basis.

DocuSign Envelope ID: 14E072DD-6381-4B11-A96F-90F5859AFCDE

EUROPEAN SURVEY RESEARCH ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

2. TRUSTEES'S REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022.

Trustees's expenses

During the year 3 trustees (2022 - 3) were reimbursed for accommodation and consumables of £548 (2022 - £1,343).

3. COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM: Donations and legacies Charitiable activities Charitable activity TOTAL INCOME EXPENDITURE ON: Charitiable activities Charitiable activity NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD 4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other debtors 5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other creditors 6. ACCRUALS AND DEFERRED INCOME Accruals and deferred income	2022 £ 890 5,537 6,427 37,008 (30,581) 242,779 212,198 2023 £ 14,165 2023 £ 505 2023 £ 1,320 Totals	2021 £ 10,532 36,267 46,799 46,545 254 242,525 242,779 2022 £ 14,352 2022 £ - 2022 £ 1,260

DocuSign Envelope ID: 14E072DD-6381-4B11-A96F-90F5859AFCDE

EUROPEAN SURVEY RESEARCH ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

7. MOVEMENT IN FUNDS

Unrestricted Funds General fund TOTAL FUNDS	At Incoming Resources At 1/1/2023 resources expended 31/12/2023 £ £ £ £ 212,198 296,565 (213,693) 295,070 212,198 296,565 (213,693) 295,070

COMPARATIVE MOVEMENT IN FUNDS

Unrestricted Funds General fund TOTAL FUNDS	At Incoming Resources At 1/1/2022 resources expended 31/12/2022 £ £ £ £ 242,779 6,427 (37,008) 212,198 242,779 6,427 (37,008) 212,198

8. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2023 (2022 - £Nil).

DocuSign Envelope ID: 14E072DD-6381-4B11-A96F-90F5859AFCDE

EUROPEAN SURVEY RESEARCH ASSOCIATION

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023

Donations and legacies Subscriptions Charitiable activities Educational conference income Sponsorship income Total incoming resources EXPENDITURE Charitiable activities Articles and publications Website costs Bank charges Exchange rate Educational conference costs Sponsorship costs Consultancy fees Professional fees Support Costs Accounting and legal fees Management fees Total resources expanded Net income/ (expenditure) INCOME AND ENDOWMENTS Computer costs	2023 £ 1,651 269,254 25,661 294,914 296,565 12,561 547 21,272 10,342 187 158,687 - 1,835 619 206,050 1,320 6,324 7,644 213,693 82,872	2022 £ 890 - 5,537 5,537 6,427 12,008 490 7,979 745 (444) 1,343 2,320 5,101 879 30,422 1,460 5,126 6,586 37,008 (30,581)