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← International Sociology Of Sport Association

2023-12-31-accounts

Registered Charity Number 1158978

INTERNATIONAL SOCIOLOGY OF SPORT ASSOCIATION ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

Contents Page No.
Reference and Administrative Information 2
Trustees’ Report 3 – 6
Independent examiner’s report 7
Statement of Financial Activities - 31 December 2023 8
Statement of Financial Activities - 31 December 2022 9
Balance Sheet 10
Notes to the Financial Statements 11-14

1

LEGAL AND ADMINISTRATIVE INFORMATION

Registered Charity Number 1158978

Executive Board & Trustees

P Safai (President) W Graeff (Secretary; appointed 1 January 2024) M Sam (Past President) M Falcous (Treasurer and Vice President – appointed 1 January 2024) H Joncheray (Vice President International Relations) S Y Kwon (Vice President Conferences; appointed 1 January 2024) E Tulle (Vice President Communications) J D Horne (resigned 31 December 2023) C Dallaire (resigned 31 December 2023) B McDonald (resigned 31 December 2023)

Address

Wheelwright Cottage Little Bristol Lane Charfield Glos GL12 8LL

Independent examiner

Elliot Stephen Harris FCA DChA 40 North Street Barrow Upon Soar Loughborough Leicestershire LE12 8QA

Bankers

Lloyds Bank plc Faryners House 25 Monument Street London EC3R 8BQ

2

REPORT OF THE TRUSTEES For the year ended 31 December 2023

Introduction

The International Sociology of Sport Association (“ISSA”) is a Charitable Incorporated Organisation, whose members are researchers and students with an involvement in the sociology of sport. The charitable object of the CIO is to advance for the public benefit education and research related to the social significance of sport, exercise and physical activity. Research published by ISSA and discussed at its congresses deals with subjects such as human rights, women’s issues and social exclusion in relation to sport, as well as health issues, for example drugs and sport, and medical support of sportspeople. The research informs policy and practice to address social exclusion from sport and to provide culturally appropriate contexts which will enhance participation levels among all sectors of the population globally. ISSA addresses issues related to the wellbeing of participants in sport including drug-taking, injury risk, physical and mental health, harassment, violence and sexual abuse; enhancing understanding of the relationship between sport and the economy including public and private sponsorship, and the role of the media. The primary beneficiaries are the researchers and students involved in the sociology of sport. Wider beneficiaries include the universities that employ the researchers, and also the general public, who benefit from the opening up of sport and improvements in service delivery that can result from research.

Structure, governance and management

ISSA was established in 1965, originally as the International Committee for the Sociology of Sport. It attained charitable status in 2014, as a Charitable Incorporated Organisation, registered with the Charity Commission in England. ISSA is governed by a trustee Executive Board of between three and seven Ordinary Members, elected by the membership. Each Board member serves a term of four years and may not serve more than two consecutive terms unless the Board would otherwise fall below the minimum number. The previous Board’s term started on 1 January 2020 and ran to the end of 2023. Elections for the new Board took place in 2023 and the results were announced at the AGM in Ottawa. The new Board took office on 1 January 2024.

The Board selects from among their number a President, three Vice-Presidents, a General Secretary and a Treasurer. The immediate past President is also a member of the Executive Board. The Editor of the ISSA journal, the International Review for the Sociology of Sport (IRSS), attends Board meetings as required.

Incoming Board members are provided with the statutes, minutes of recent meetings, and a briefing on the association.

ISSA also has an Advisory Board of up to 12 members, appointed by the Executive Board. Their role is to advise the Executive Board on matters of policy and strategy and on developments in the sociology of sport in their geographical area.

All Honorary Members and Ordinary Members in good standing may nominate members to the Executive Board. Nominees must have been members for at least four years and must be nominated from at least two countries. Honorary Members and Ordinary Members may vote for up to six candidates, but not for more than one from any one country.

The Executive Board meets at least once per year.

The Executive Board appoints the Editor of the International Review for the Sociology of Sport , a journal that ISSA co-owns with Sage Publications Ltd. The Executive Board also makes the arrangements for the hosting of the annual congress.

ISSA does not employ any staff but retains the services of Sue Thorn Consulting Ltd to advise on matters of governance and management. The freelance Editorial Operations Manager is reimbursed in arrears for her work.

Wider networks and collaborations

ISSA is a member of the International Council of Sport Science and Physical Education (ICSSPE) and is Research Committee 27 (RC27) of the International Sociological Association (ISA). ISSA is also affiliated to UNESCO, via the ICSSPE, and with the European College of Sport Science.

3

REPORT OF THE TRUSTEES For the year ended 31 December 2023

Objectives and activities

ISSA’s objectives, in support of its overall charitable objective, are:

The ISSA journal, International Review for the Sociology of Sport , is owned jointly with Sage and is published 8 times per year.

The World Congress of Sociology of Sport is held annually and moves around the world. Every fourth year ISSA also collaborates with the International Sociology Association (ISA) by organising the sessions of Research Committee 27 (Sociology of Sport) at the ISA’s World Congress of Sociology.

Achievements and performance

ISSA had 245 members from 30 countries in 2023. This compares with 313 members from 37 countries in 2022. This generally varies from year to year according to the location of the congress.

The International Review for the Sociology of Sport (IRSS) provides most of ISSA’s income. Income from the journal in the period to 31 December 2023 was £39,569 (2022: £39,617), therefore very little variation, which is a good result in a period of change from subscription-based towards Open Access revenue streams. IRSS published 1372 numbered pages in 2023 (calendar 2022: 1370). The Impact Factor for 2022, published in June 2023, was 2.3 (2.689 for 2021, published in 2022). The journal now ranks 66 out of 149 in the ‘sociology’ category in the Journal Citation Reports. There were 341 new submissions (2022: 269). The rejection rate was 74.5%. A special issue on Sport and Migration in the Age of Superdiversity was published in June 2023.

The World Congress of Sociology of Sport in 2023 was held in Ottawa on 13-17 August. There were 253 paid registrations and 259 delegates in total (293 in Tübingen 2022, 280 for online meeting 2021, 260 in Otago 2019, 300 in Lausanne 2018), representing 31 countries. The top ten countries represented were Canada, UK, Republic of Korea, Taiwan, Norway, USA, France, China, New Zealand and Sweden. A total of 443 abstracts were presented (2022: 283). The ISA congress was also held in Melbourne on 25 June to 1 July 2023 and ISSA was closely involved in this.

Volunteers

Academic aspects of ISSA’s activities are run entirely by volunteers, who make up the Executive and Advisory Boards, the editorial board of the International Review for the Sociology of Sport , and the organisers of the annual congress. ISSA is very grateful to all these busy researchers who give of their time so generously for the subject and for the public benefit.

Investment policy and performance

ISSA’s funds are not substantial enough to allow for investment other than in interest-bearing deposit accounts. The Treasurer reviews this periodically to ensure the optimum rate of return is obtained.

Financial review

These accounts are for the period 1 January 2023 to 31 December 2023. ISSA had incoming resources for 2023 of £43,584 (2022: £40,086). The small increase was due to improvement in investment returns. Resources expended were £43,198 (2022: £39,211). The increase in expenditure was primarily due to web site and

4

REPORT OF THE TRUSTEES For the year ended 31 December 2023

associated costs. The surplus of £386 contributed to overall funds at the end of 2023 of £226,790 (2022: £226,404). This result is considered satisfactory in the current economic climate.

The main income relates to ISSA’s share of the International Review for the Sociology of Sport. This income has been relatively stable in recent years, but may be affected in future years by a change in the publishing paradigm towards Open Access, whereby the authors pay for publication from their grants or other funds and all material is free to view. This makes financial success dependent on size (ie number of articles published), rather than purely perceived quality, as now. As a small journal, IRSS could be affected by this. The Executive Board are monitoring developments closely and discussing potential courses of action. During the transition period, income could fluctuate either way.

Reserves policy

It is the policy of the Association to maintain funds, which are the free reserves of the Association, to provide sufficient funds to cover management and administration and support costs. The reserve is usually set at a sum equivalent to the costs associated with the Association running a full congress itself, plus two years’ income from the journal, as journals are undergoing major change and any change in publishing paradigm would take at least two years to generate new income streams. Given the current uncertainty, the Board maintained the required reserve at £155,000 for 2023, but will review this further during 2024. The actual reserve of £226,790 at the end of 2023 means that the association has excess funds to use for its charitable purposes.

Risk review

The Board have examined the major identifiable strategic, business and operational risks which the association faces and confirm that systems have been established to enable regular reports to be produced so that the necessary steps can be taken to lessen these risks. The Board have implemented processes by which they will review, identify and assess major risks and ensure that controls have been put in place, where necessary to mitigate these risks.

The main ongoing financial risks derive from the journal and the congress. Risks associated with the journal would relate to loss of business or to litigation resulting from problems with content; also potentially from any move to fully Open Access publishing, as mentioned above. The Board is monitoring developments with regard to Open Access, with advice from Sage and Sue Thorn Consulting. The financial risk to the journal is minimised as far as possible by being co-owned with one of the largest journal publishers. The main risks associated with the congress would be cancellation or running at a loss, public liability, and litigation resulting from problems with content. The risk of litigation resulting from problems with content is covered by a professional indemnity liability policy. The trading loss and public liability risks for the congress usually rest with the local organiser, as set out in a contract. If ISSA organises the congress itself, which occasionally happens, then it carries out its own budget risk assessment and takes out any necessary insurances.

Plans for future periods

The journal has been stable, but the changing publishing paradigm mentioned above introduces some loss of predictability. The Board are keeping themselves abreast of changes in the journal publishing industry and are taking advice from their consultant and publisher. IRSS is continuing the special issues initiative which is contributing to its academic success. A special issue on Sport and the Anthropocene is currently in planning.

As regards Congresses, these reverted to face-to-face meetings from 2022, having been virtual in 2021. The Board has decided for the next few years to have occasional virtual congresses and one of these will be in 2024. The 2025 Congress will be held in Seoul, Korea on 8-11 July. The 2026 Congress will be in Jyväskylä, Finland on 15-18 June.

5

STATEMENT OF TRUSTEES’ RESPONSIBILITIES IN RELATION TO THE FINANCIAL STATEMENTS

For the year ended 31 December 2023

Statement of Trustees’ responsibilities

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charity’s financial activities during the year and of its financial position at the end of the year. In preparing financial statements giving a true and fair view, the trustees should follow best practice and:

The trustees are responsible for keeping accounting records which disclose with reasonable accuracy the financial position of the charity and which enable them to ascertain the financial position of the charity and which enable them to ensure that the financial statements comply with Part 8 of the Charities Act 2011 and the Charity (Accounts and Reports) Regulation. The trustees are responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The maintenance and integrity of the charity’s website is the responsibility of the trustees. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislations in other jurisdictions.

In so far as the Trustees are aware:

Funds held as custodian trustee on behalf of others

There are no funds held on behalf of others.

Independent examiner

The Independent Examiner, Elliot Stephen Harris, will be proposed for reappointment in accordance with the Charities Act 2011.

Signed on behalf of the board

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P Safai M Falcous President Treasurer Date: 30 April 2024 Date: 30 April 2024

6

INDEPENDENT EXAMINER’S REPORT TO THE INTERNATIONAL SOCIOLOGY OF SPORT ASSOCIATION For the year ended 31 December 2023

I report to the Charity Trustees on my examination of the accounts of the Company for the year ended 31 December 2023.

Use of my report

This report is made solely to the Charity’s Trustees, as a body, in accordance with Chapter 3 of Part 8 of the Charities Act 2011. My examination has been undertaken so that I might state to the Charity’s Trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity’s Trustees as a body, for my examination, for this report, or for the opinions I have formed.

Responsibilities and basis of report

As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (“the 2011 Act”). In carrying out my examination I have followed the directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent Examiner’s statement

I have completed my examination. I confirm that no matters have come to my attention in connection with my examination giving me cause to believe:

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.

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Elliot Stephen Harris FCA DChA

40 North Street Barrow upon Soar Loughborough Leicestershire LE12 8QA 9 May 2024

7

STATEMENT OF FINANCIAL ACTIVITIES (Incorporating Income and Expenditure Account) For the year ended 31 December 2023

Note
Income and endowments from:
Donations and legacies
Charitable activities
3
Investments
4
Total
Expenditure on:
Raising funds
Charitable activities
6
Other expenditure
Total
Net income / (expenditure)
Transfers between funds
Net movement in funds
Reconciliation of funds
Total funds brought forward at 1 January 2023
Total funds carried forward at 31 December 2023		 Unrestricted
funds
£
-
39,569
4,015
43,584
-
43,198
-
43,198
386
-
386
226,404
226,790		 2023
Total
£
-
39,569
4,015
43,584
-
43,198
-
43,198
386
-
386
226,404
226,790		 2022
Total
£
-
39,617
469
40,086
-
39,211
-
39,211
875
-
875
225,529
226,404

The charity has no movements on reserves or recognised gains or losses other than as shown above.

All of the Charity’s activities were derived from continuing operations during the above two financial periods.

All funds are unrestricted.

The notes on pages 11 to 14 form part of these financial statements.

8

2STATEMENT OF FINANCIAL ACTIVITIES (Incorporating Income and Expenditure Account) For the year ended 31 December 2022

Note
Income and endowments from:
Donations and legacies
Charitable activities
3
Investments
4
Total
Expenditure on:
Raising funds
Charitable activities
6
Other expenditure
Total
Net income / (expenditure)
Transfers between funds
Net movement in funds
Reconciliation of funds
Total funds brought forward at 1 January 2022
Total funds carried forward at 31 December 2022		 Unrestricted
funds
£
-
39,617
469
40,086
-
39,211
-
39,211
875
-
875
225,529
226,404		 2022
Total
£
-
39,617
469
40,086
-
39,211
-
39,211
875
-
875
225,529
226,404		 2021
Total
£
-
31,646
45
31,691
-
28,510
-
28,510
3,181
-
3,181
222,348
225,529

The charity has no movements on reserves or recognised gains or losses other than as shown above.

All of the Charity’s activities were derived from continuing operations during the above two financial periods.

All funds are unrestricted.

The notes on pages 11 to 14 form part of these financial statements.

9

BALANCE SHEET For the year ended 31 December 2023

Notes
Current assets
Debtors
9
Cash at bank
10
Liabilities – amounts falling
due within one year
11
Net current assets
Net assets
Funds:
Unrestricted funds
12
 2023
£
£
30,632
198,376
(2,218)
226,790
226,790
226,790		 2022
£
£
35,349
192,716
(1,661)
226,404
226,404
226,404		 2022
£
£
35,349
192,716
(1,661)
226,404
226,404
226,404
226,404
226,404

The Trustees are satisfied that the company is entitled to exemption from the provisions of the Charities Act 2011 relating the audit of the financial statements for the year.

The Trustees acknowledge their responsibility for:

These financial statements were approved by the Board and authorised for issue on 30 April 2024 and signed on its behalf by:

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P Safai M Falcous President Treasurer

The notes on pages 11 to 14 form part of these financial statements.

10

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2023

1 ACCOUNTING POLICIES

The financial statements have been prepared in accordance with 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) - (Charities SORP (FRS 102)).

The International Sociology of Sport Association meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

The registered number is 1158978 and the registered office is C/O Wheelwright Cottage, Little Bristol Lane, Charfield, Glos GL12 8LL.

The Charity has taken the available exemption under the Charities SORP (FRS 102) Update Bulletin 1, as a smaller charity, to not prepare a Statement of Cash Flows.

The financial statements are prepared in Sterling, which is the functional currency of the company, and are rounded to the nearest £1.

The following principal accounting policies have been applied:

b) Accounting convention

The financial statements are prepared under the historical cost convention.

Donations, investment income and charitable activities are included in the year which they are receivable which is when the association becomes entitled to the resource. Deferred income represents amounts received for the future periods and is released to income resources in the period for which it has been received.

d) Resources expended

Expenditure is included on an accruals basis as a liability is incurred. Expenditure includes VAT which cannot be received and is reported as part of the expenditure to which it relates.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of in indirect nature necessary to support them.

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the association and include the independent examiner fees and costs linked to the strategic management of the association.

e) Debtors

Short term debtors are measured at transaction price.

Cash represents cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

g) Creditors

Short term creditors are measured at the transaction price.

h) Funds

All funds are unrestricted and are expendable at the discretion of the Board in furtherance of the charitable objective.

11

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2023

2 JUDGEMENTS IN APPLYING ACCOUNTING POLICIES AND KEY SOURCES OF ESTIMATION UNCERTAINTY

Estimates and judgments are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Critical accounting estimates and assumptions:

The company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. The directors do not believe there are any assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are addressed below.

3 INCOME FROM CHARITABLE ACTIVITIES

Journal royalties
Grant activity
Subscriptions
4
INVESTMENT INCOME
Interest
5
OTHER INCOME
Bank refund
6
EXPENDITURE ON CHARITABLE ACTIVITIES
Association activities:
Congress
Journal
Membership
Awards
Governance costs (see note 7)		 2023
£
39,569
-
-
39,569
4,015
4,015
-
-
10,649
6,600
1,748
1,850
22,351
43,198		 2022
£
39,617
-
-
39,617
469
469
-
-
15,904
6,600
747
334
15,626
39,211

12

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2023

7
GOVERNANCE COSTS
Board of Trustees
Meeting and other costs
Direct costs
Independent Examination
Professional fees
Postage, telephone and stationery
Insurance
Website and related costs		 2023
£

12,710
1,400
3,379
-
1,182
3,680
22,351		 2022
£
10,054
1,300
3,290
-
982
-
15,626

8 BOARD REMUNERATION AND EXPENSES

No Board members received any remuneration during the year. Two Board members received reimbursed expenses of £5,712(2022: £2,628).

The association does not have any staff members.

9 DEBTORS

Accrued income
Other debtors & prepayments
10
CASH AND BANK BALANCES
Bank current account
Money on Deposit
11
CREDITORS – AMOUNTS FALLING DUE WITHIN ONE YEAR
Other creditors and accruals		 2023
£
29,570
1,062
30,632
2023
£
9,394
188,982
198,376
2023
£
2,218
2,218		 2022
£
29,617
5,732
35,349
2022
£
5,529
187,187
192,716
2022
£
1,661
1,661

13

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2023

12 UNRESTRICTED FUNDS

Balance at
01/01/23
£
Accumulated Revenue Fund
226,404
Balance at
01/01/22
£
Accumulated Revenue Fund
225,529
13
ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted funds:
Accumulated Revenue Fund
Analysis of Net Assets between funds 2022
Unrestricted funds:
Accumulated Revenue Fund		 Movement in
Incoming
Resources
£
43,584
Movement in
Incoming
Resources
£
40,086
Net Current
Assets
£
229,008
Net Current
Assets
£
228,065		 Movement in
Outgoing
Resources
Balance at
31/12/23
£
£
(43,198)
226,790
Movement in
Outgoing
Resources
Balance at
31/12/22
£
£
(39,211)
226,404
Net Current
Liabilities
Total
£
£
(2,218)
226,790
Net Current
Liabilities
Total
£
£
(1,661)
226,404

14 RELATED PARTIES

There have been no related transactions in the reporting period requiring a disclosure.

14