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2024-12-31-accounts

Association for the Understanding of Artificial Intelligence

Charity number: 1193842

Company number: 12376303

Annual trustee report

1 January 2024 – 31 December 2024

Bristol Robotics Laboratory Hardware Incubator T-Block University of the West of England Bristol BS16 1QY

Board of trustees

Professor Joydeep Biswas Professor Sanmay Das Professor Thomas Dietterich, Executive trustee Dr Sabine Hauert, Executive trustee, Chair Professor Sarit Kraus Professor Michael Littman Professor Carles Sierra

Independent Examiners: Linden Accountants. 21 Sevier St, St Werburghs, Bristol, BS2 9LB.

Objectives and activities

Charity objects

The two key objects of the Association for the Understanding of Artificial Intelligence are:

Charity activities

The Association for the Understanding of Artificial Intelligence carries out its purpose by maintaining and moderating two websites, AIhub.org (https://aihub.org/) and Robohub.org (https://robohub.org/), with free content for people of all ages, which is a tool to advance the education of the general public in artificial intelligence. Generally speaking, the aim of the websites is to give the general public the tools to enable them to understand artificial intelligence and robotics. Our work aims to make complex, specialist, scientific material accessible to the wider public.

The Association for the Understanding of Artificial Intelligence facilitates the collation and publication of content about artificial intelligence, robotics, and associated topics. We publish blog posts, articles, tutorials, interviews, video content and podcasts on the AIhub.org and Robohub.org websites. We invite contributions, curate content and produce our own material. All source materials are authoritative and produced by experts in the field. We ensure that all information presented on the platform is informative, factually correct, authoritative and unbiased, and/or offers a valuable, fresh perspective which is capable of contributing to an enhanced understanding of the science of artificial intelligence.

The websites also provide a platform for stakeholders to discuss, debate, and share their knowledge and personal experiences of artificial intelligence with others around the world.

Through our content, the public can augment their knowledge relating to the breadth of AI and robotics research, including applications, theory, new technologies, ethical considerations, and, importantly, societal impact.

In addition to this primary activity, we also focus on providing science communication training for undergraduate students, post graduate students, and early career researchers. Through our hands-on training courses, attendees learn how to communicate their work to a

general audience using a variety of media, including blog posts and formal articles, social media channels and verbal communication. An integral part of our course is the focus on balanced, impartial communication, without the hype that typically surrounds the field of AI in the mainstream media. By training the next generation of AI researchers to communicate accurately, and without hype, we hope that we can help to shift the narrative on AI from the hyped, inaccurate reporting that we tend to see at the moment, to a more balanced and accurate conversation about the potential advantages and disadvantages of AI technologies.

Another objective of the Association for the Understanding of Artificial Intelligence is to cover the full diversity of AI research and its practitioners. This means publishing work from across the field, and not giving precedence to one particular technique over another. We work with the diversity and inclusion groups that exist in the field of AI (for example, Queer in AI, Black in AI, Women in Machine Learning) to help amplify the voices of the community that have traditionally not had the opportunity to communicate their work.

Trustee statement

The trustees have had regard to the guidance issued by the Charity Commission on public benefit.

Achievements and performance

The main achievements of the Association for the Understanding of Artificial Intelligence for the period 1 January 2024 to 31 December 2024 have been as follows:

Financial Review

Reserves policy

Our policy is to maintain a reserve (of the order £10000 - £20000) to cover costs for any late payments from our supporting organisations, any necessary travel for attendance of meetings and conferences, and for any unforeseen circumstances.

Structure, Governance and Management

The Association for the Understanding of Artificial Intelligence is governed by a written constitution.

Charity type: Charitable company

Member organisations

During 2024 we were supported by the following leading AI organisations: AAAI, NeurIPS, IEEE RAS, AIJ/IJCAI, RoboCup, EurAI/AIComm and ACM SIGAI.

Selection of trustees

The member organisations have appointment rights under the Articles of Association and the maximum number of trustees that any member organisation may appoint is two. No one member organisation has a majority appointment right, which is how the independence of the trustee board as a whole is maintained.

As the total minimum number of Trustees is five, no one member can have a majority on the board even if the board is at its smallest.

When appointing trustees, the member organisations must consider only appointments that will best advance the purposes of the charity. The "Appointed Trustees" may only exercise the powers they have in the best interests of the charity. There will be at least two "Executive Trustees" on the board who are independent of the member organisations. The trustees will be mindful of the need to demonstrate independence and the need to identify any conflicts that may arise in the charity's work as a result of the fact that the charity will work closely with the member organisations.

The Articles of Association include the usual provisions for managing conflicts of interest, including the requirement that trustees must withdraw from discussions relating to matters in which they have a real or potential conflict of interests unless invited to remain by the non-conflicted trustees, if they consider it is in the best interests of the charity.

Trustee meetings

Regular trustee meetings are held online once every two months. A general meeting is held once per year. A quorum at a meeting of the Trustees is four or fifty percent of the total number of Trustees whichever is the greater. Every issue may be determined by a simple majority of the votes cast at a meeting. Except for the chairperson of the meeting, who has a second or casting vote, every Trustee has one vote on each issue. A Trustee must declare the nature and extent of any interest, direct or indirect, which he or she has in a proposed transaction or arrangement with the Charity or in any transaction or arrangement entered into by the Charity which has not previously been declared.

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees,

Signature:

Sabine Hauert, Executive trustee

Date: 12 September 2025

ASSOCIATION FOR THE UNDERSTANDING OF ARTIFICAL INTELLIGENCE

STATEMENT OF FINANCIAL ACTIVITIES (Including Income and Expenditure Account)

YEAR ENDED 31 DECEMBER 2024

----- Start of picture text -----
Unrestricted Restricted Total Funds Total Funds
Funds Funds 2024 2023
(Restated)
Note £ £ £ £
INCOME
Income from donations and legacies
-
- Corporate organisations 64,837 64,837 111,449
TOTAL INCOME 64,837 - 64,837 111,449
EXPENDITURE
Expenditure on charitable activities 2 61,429 - 61,429 55,387
TOTAL EXPENDITURE 61,429 - 61,429 55,387
-
NET INCOME/(EXPENDITURE) 3,408 3,408 56,062
-
Balances brought forward 67,470 67,470 11,408
Balances carried forward 70,878 - 70,878 67,470
----- End of picture text -----

The charity has no recognised gains or losses other than the results for the year as set out above.

All of the activities of the charity are classed as continuing.

The notes on pages 10 to 13 form part of these financial statements

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ASSOCIATION FOR THE UNDERSTANDING OF ARTIFICAL INTELLIGENCE

BALANCE SHEET

YEAR ENDED 31 DECEMBER 2024

----- Start of picture text -----
2024 2024 2023
Note £ £ £
(Restated)
FIXED ASSETS:
Tangible assets 4 - 367
CURRENT ASSETS:
Debtors 5 38,939 65,927
Cash at bank and in hand 36,823 32,122
75,762 98,049
CURRENT LIABILITIES:
Creditors: falling due within one year 6 (4,884) (30,945)
Net current assets 70,878 67,104
NET ASSETS: 70,878 67,470
FUNDS
General funds 8 70,878 67,470
70,878 67,470
----- End of picture text -----

For the financial year in question the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. No members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts.

The accounts have been prepared in accordance with micro-entity provisions.

These financial statements were approved by the directors and authorised for issue on 25/09/2025 : and are signed on their behalf by:

……………………………………………………….

Sabine Hauert, Executive Trustee

Charity Registration Number: 1193842

The notes on pages 10 to 13 form part of these financial statements

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ASSOCIATION FOR THE UNDERSTANDING OF ARTIFICAL INTELLIGENCE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2024

1 ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared under the historic cost convention. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (FRS 102 SORP) issued in July 2014, and applicable UK Accounting Standards and the Charities Act 2011.

Funds structure

Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have set aside resources for a specific purpose.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or the terms of a specific appeal.

Income

All income is recognised once the charity has entitlement to the resources, it is certain that the resources will be received and the monetary value of income can be measured with sufficient reliability.

Income from donations is included when these are receivable, except as follows:

Income from grants, where there are performance or service deliverables required by the terms of the grant, are accounted for as the charity earns the right to payment through its performance.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that agree all costs related to the category. Support costs have been allocated 100% towards the charitable activities of the charity.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both the direct pay and non-pay costs and support costs relating to those activities.

Going concern

After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue its operations for the foreseeable future and therefore they have continued to adopt the going concern basis when preparing the financial statements.

Governance costs

Governance cost include those costs associated with meeting the constitutional and statutory requirements of the charity, and include its independent examination fees and costs linked to the strategic management of the charity including trustee expenses.

Tangible fixed assets and depreciation

Depreciation has been provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value of each asset, over its expected useful life. The rates used are 33% straight line depreciation on all fixed assets.

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ASSOCIATION FOR THE UNDERSTANDING OF ARTIFICAL INTELLIGENCE NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2024

Charitable Activities
Support Costs
Allowable Penalties
Advertising & Marketing
Audit & Accountancy Fees
Bank Fees
Equipment Hire
Salaries (incl. on costs)
Printing & Stationery
Professional Fees
Subscriptions
Subsistence
Travel
Website Costs
Governance Costs
Independent Examination Fee
Depreciation
Unrealised Currency Gains		 Unrestricted
Funds
£
-
755
1,204
119
493
46,992
15
-
665
680
7,979
2,963
61,864
Unrestricted
Funds
£
650
366
(1,452)
(435)
61,429		 Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
Restricted
Funds
£
-
-
-
-
-		 Total Funds
2024
£
-
755
1,204
119
493
46,992
15
-
665
680
7,979
2,963
61,864
Total Funds
2024
£
650
366
(1,452)
(435)
61,429		 Total Funds
2023
£
38
-
934
140
-
46,267
8
17
1,877
227
2,033
1,545
53,087
Total Funds
2023
£
650
879
771
2,301
55,387

3 CORPORATION TAX

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.

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ASSOCIATION FOR THE UNDERSTANDING OF ARTIFICAL INTELLIGENCE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2024

----- Start of picture text -----
4 TANGIBLE FIXED ASSETS
Website Totals
£ £
COST:
At 1 Jan 2024 2,638 2,638
Additions - -
At 31 Dec 2024 2,638 2,638
DEPRECIATION:
At 1 Jan 2024 2,272 2,272
Charge for the year 366 366
At 31 Dec 2024 2,638 2,638
NET BOOK VALUE:
At 31 Dec 2024 - -
At 31 Dec 2023 367 367
5 DEBTORS
2024 2023
£ £
(Restated)
Trade Debtors 35,956 65,927
-
Prepayments 2,983
38,939 65,927
6 CREDITORS: amounts falling due within one year
2024 2023
£ £
Accruals 480 480
Deferred Income - 23,321
Net Wages 1,785 4,582
PAYE Payable 2,619 2,354
Pensions Payable - 209
4,884 30,945
7 ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted Restricted Total Funds Total Funds
Funds Funds 2024 2023
£ £ £ £
Fixed Assets - - - 366
Current Assets 75,762 - 75,762 98,049
Current Liabilities (4,884) - (4,884) (30,945)
-
70,878 70,878 67,470
----- End of picture text -----

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ASSOCIATION FOR THE UNDERSTANDING OF ARTIFICAL INTELLIGENCE NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2024

8 ANALYSIS OF CHARITABLE FUNDS

For the year ended 31 December 2024:

Analysis of
Fund movements
Unrestricted funds:
General funds		 Balance
Income
Expenditure
Transfers
Fund
b/fwd
c/fwd
£
£
£
£
£
67,470
64,837
(61,429)
-
70,878
67,470
64,837
(61,429)
-
70,878
For the year ended 31 December 2023 (Restated):
Analysis of
Balance
Income
Expenditure
Transfers
Fund
Fund movements
b/fwd
c/fwd
£
£
£
£
£
Unrestricted funds:
General funds
11,408
111,449
(55,387)
-
67,470
11,408
111,449
(55,387)
-
67,470

9 RELATED PARTY TRANSACTIONS

There were no related party transactions between the charity and the trustees or persons or entities connected to them during the year.

10 STAFF COSTS

No employee earned £60,000 p.a. or more. The average number of employees during the year was 1 (2023: 1).

11 TRUSTEE EXPENSES

The charity trustees were not paid or received any other benefits from employment with the charity in the year (2023: £Nil). The trustees were not reimbursed for travel expenses during the year (2023: £Nil).

No charity trustee received payment for professional or other services supplied to the charity (2023: £Nil).

13