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. 1 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 2 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 3 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: 1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or 2. the accounts do not accord with those records; or 3. 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 4 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 5 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 6 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. 7 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| |---|---|---| 8 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). 9 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)| |---|---|---| 10