| Page | ||||
|---|---|---|---|---|
| Report ofthe Trustees | 3 to 9 | |||
| Report ofthe Independent Auditors |
10to 12 | |||
| Statement ofFinancial | Activities | 13 | ||
| Balance Sheet | 14 | |||
| Cash Flow Statement | 15to 16 | |||
| Notes to the Financial | Statements | 17to 24 | ||
| Detailed Statement of | Financial Activities | 25 to 26 | ||
| Appendix 1 —Activities |
during the | year | 27to 28 | |
| Appendix 2 —Index to |
Population | Studies, Vol. 76:2022 | 29to 31 |
| 2022 | 2021 | |||||
|---|---|---|---|---|---|---|
| Restricted | Nominated | General | Total | Total | ||
| Notes | Funds | Funds | Funds | Funds | Funds | |
| INCOME AND ENDOWMENTS FROM | ||||||
| Royalty | 2 | 3,000 | 114,047 | 117,047 | 118,960 | |
| Investment income |
3 | 3,951 | 3,951 | 2,993 | ||
| Total | 3,000 | 117,998 | 120,998 | 121,953 | ||
| EXPENDITURE ON | ||||||
| Charitable activities |
||||||
| Population Studies |
75,633 | 75,633 | 82,093 | |||
| Grants payable | 53,500 | 53,500 | 53,500 | |||
| Total | 129,133 | 129,133 | 135,593 | |||
| Net gains/(losses) on investments |
(11,861) | (11,861) | 12,723 | |||
| Net income/(expenditure) | (22,996) | (19,996) | (917) | |||
| Transfers between funds |
||||||
| Net movement in funds |
3,000 | (22,996) | (19,996) | (917) | ||
| RECONCILIATION OFFUNDS |
||||||
| Total funds brought forward | 9,461 | 224,870 | 234,331 | 235,248 | ||
| TOTAL FUNDS CARRIED FORWARD | 12,461 | 201,874 | 214,335 | 234,331 |
| a | t31December 2022 | ||||||
|---|---|---|---|---|---|---|---|
| 2022 | 2021 | ||||||
| Restricted | Unrestricted | Total | Total | ||||
| funds | funds | funds | funds | ||||
| Notes | |||||||
| FIXEDASSETS | |||||||
| Tangible assets | 9 | ||||||
| Investments | 10 | 90,162 | 90,162 | 102,023 | |||
| 90,162 | 90,162 | 102,023 | |||||
| CURRENT ASSETS | |||||||
| Debtors | ll | 29,187 | 29,187 | 31,632 | |||
| Cash at bank and in hand | 13,191 | 13,191 | 85,444 | ||||
| Investments —COIF 6'c |
fixed term bonds | 115,323 | 115,323 | 61,375 | |||
| 157,701 | 157,701 | 178,451 | |||||
| CREDITORS | |||||||
| Amounts falling due within one year |
12 | (33,528) | (33,528) | (46,143) | |||
| NET CURRENT ASSETSLESS | 124,173 | 124,173 | 132,308 | ||||
| CURRENT LIABILITIES | |||||||
| NET CURRENT ASSETS | 124,173 | 124,173 | 132,308 | ||||
| NET ASSETS | 214,335 | 214,335 | 234,331 | ||||
| FUNDS | 13 | ||||||
| Unrestricted funds |
201,874 | 224,870 | |||||
| Nominated funds |
12,461 | 9,461 | |||||
| Restricted funds | |||||||
| TOTAL FUNDS | 214,335 | 234,331 | |||||
| The financial statements signed on its behalf by: l~~ |
were approved | by | the Board ofTrustees on | .........l.g | !~~and..,. | ||
| Dr. T.Leone —Hon. Treasurer |
| 2022 | 2021 | ||||
|---|---|---|---|---|---|
| Notes | |||||
| Cash flows from operating | activities: | ||||
| Cash generated from operations |
(22,256) | ~4,165) | |||
| Net cash provided by (used in) operating |
|||||
| activities | (22,256) | ~4,165) | |||
| Cash flows from investing | activities: | ||||
| Interest received | 3,951 | 2,993 | |||
| Net cash provided by (used |
in) investing | (18,305) | (1,172) | ||
| activities | |||||
| Change in cash and cash equivalents the reporting period |
in | (18,305) | (1,172) | ||
| Cash and cash equivalents | at the | 146,819 | 147,991 | ||
| beginning ofthe reporting |
period | ||||
| Cash and cash equivalents | at the end | of | 128,514 | 146,819 | |
| the reporting period |
| ACTIVITIES | ||||||
|---|---|---|---|---|---|---|
| 2022 | 2021 | |||||
| Net income for the | reporting | period (as | per the statement | of | ||
| financial activities) | (19,996) | (917) | ||||
| Adjustments for: |
||||||
| Depreciation charges |
||||||
| Interest received | (3,951) | (2,993) | ||||
| Unrealised (gain)/loss on investments |
11,861 | (12,723) | ||||
| Decrease in debtors | 2,445 | 324 | ||||
| (Decrease)/increase | in creditors | (12,615) | 12,144 | |||
| Net cash provided | by (used in) operating | activities | (22,256) | ~4,165) | ||
| ANALYSIS OF CASH AND | CASH EQUIVALENTS | |||||
| 2022 | 2021 | |||||
| Cash at bank | 13,191 | 85,444 | ||||
| Investments —COIF |
&fixed term bonds | 115,323 | 61,375 | |||
| Total cash and cash equivalents | 128,514 | 146,819 |
| 2. | ROYALTY | ||||||
|---|---|---|---|---|---|---|---|
| 2022 | 2021 | ||||||
| Taylor and Francis | 107,742 | 110,223 | |||||
| JSTOR royalty | 9305 | 8,737 | |||||
| ~11704 | 118,960 | ||||||
| 3. | INVESTMENT INCOME | ||||||
| 2022 | 2021 | ||||||
| Interest receivable | 3,951 | 2,993 | |||||
| 4. | POPULATION | STUDIES | |||||
| Total | Total | ||||||
| 2022 | 2021 | ||||||
| Staffcosts | 40,117 | 37,855 | |||||
| Office rental | |||||||
| Editorial expenses | and fees | 33,268 | 42,433 | ||||
| Insurance | |||||||
| Telephone | 77 | 102 | |||||
| Printing, postage and stationery |
194 | 53 | |||||
| Auditor's remuneration |
1,950 | 1,650 | |||||
| General expenses | 27 | ||||||
| Depreciation | |||||||
| 75,633 | |||||||
| 5. | GRANTS PAYABLK | ||||||
| 2022 | 2021 | ||||||
| Grants payable | 45,000 | 45,000 | |||||
| The total grant paid | to institutions | during | the year was as follows: | ||||
| 2022 | 2021 | ||||||
| British Society for | Population | Studies | 8,500 | 8,500 |
| 2022 | 2021 | |||
|---|---|---|---|---|
| 8 | ||||
| Wages | 28,590 | 27,033 | ||
| Nl | 3,539 | 3,137 | ||
| Apprenticeship | levy | 167 | 161 | |
| Superannuation | 7,821 | 7,524 | ||
| 40,117 | 37,855 | |||
| Average | number | ofemployees |
| Restricted | Nominated | General | Total | |||
|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Funds | |||
| INCOMING RESOURCES | ||||||
| Incoming resources from generated | funds | |||||
| Activities for generating funds |
3,000 | 115,960 | 118,960 | |||
| Investment income |
2,993 | 2,993 | ||||
| Other | ||||||
| Total incoming resources |
3,000 | 118,953 | 121,953 | |||
| RESOURCES EXPENDED | ||||||
| Charitable activities |
||||||
| Population Studies |
10,118 | 71,975 | 82,093 | |||
| Grants payable | 53,500 | 53,500 | ||||
| Total resources expended | 10,118 | 125,475 | 135,593 | |||
| Net incoming/outgoing resources before |
(7,118) | (6,522) | (13,640) | |||
| transfers | ||||||
| Transfers between funds |
||||||
| NET INCOMING/(OUTGOING) | (7,118) | (6,522) | (13,640) | |||
| RESOURCES before other recognised | gains | |||||
| and losses | ||||||
| Other recognised gains/losses |
||||||
| Gains/losses on investment assets |
12,723 | 12,723 | ||||
| Net movement in funds |
7,118 | 6,201 | 917 | |||
| RECONCILIATION OFFUNDS |
||||||
| Total funds brought forward |
16,579 | 218,669 | 235,248 | |||
| TOTAL FUNDS CARRIED FORWARD | 9,461 | 224,870 | 234,331 |
| TANGIBLE FIXEDASSETS | |
|---|---|
| Computer | |
| equipment | |
| COST | |
| At 1 January 2022 and 31December 2022 | 633 |
| DEPRECIATION | |
| At 1 January 2022 and 31December 2022 | 633 |
| NET BOOK VALUE | |
| At 31 December 2021 and 31December 2022 |
| Listed | ||
|---|---|---|
| investments | ||
| MARKET VALUE | ||
| At 1 January 2022 | 102,023 | |
| Disposals | ||
| Revaluations | (11,8611 | |
| At 31December 2022 | 90,162 | |
| NKT BOOK VALUE | ||
| At 31December 2021 | 102,023 | |
| At 31 December 2022 | 90,162 | |
| There were no investment | assets outside the UK. |
| 11. | DEBTORS. AMOUNTS FALLING | DUE WITHIN ONE YEAR | |
|---|---|---|---|
| 2022 | 2021 | ||
| Other debtors | 29,187 | 31,632 | |
| 12. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||
| 2022 | 2021 | ||
| Other Creditors | 33,528 | 46,143 |
| At 1.1.22 | Movement | |||||
|---|---|---|---|---|---|---|
| in funds | Transfers | At 31.12.22 | ||||
| Unrestricted | funds | |||||
| General fund | 224,870 | (22,996) | 201,874 | |||
| Editors' discretionary | fund | 9,461 | 3,000 | 12,461 | ||
| 234,331 | (19,996) | 214,335 | ||||
| Restricted | funds | |||||
| Total funds | 234,331 | 19,996 | 214,335 |
| Incoming | Resources | Gains and | Movement | |||
|---|---|---|---|---|---|---|
| resources | expended | losses | in funds | |||
| Unrestricted | funds | |||||
| General fund | 117,998 | (129,133) | (11,861) | (22,996) | ||
| Editors* discretionary | fund | 3,000 | 3,000 | |||
| 120,998 | (129,133) | (11,861) | (19,996) | |||
| Restricted funds |
||||||
| Scholarship | fund | |||||
| TOTAL FUNDS | 120,998 | 129,133 | 11,861 | 19,996 |
| 2022 | 2021 | ||
|---|---|---|---|
| INCOMING RESOURCES | |||
| Activities for generating | funds | ||
| Taylor and Francis | 107,742 | 110,223 | |
| JSTOR royalty | 9,305 | 8,737 | |
| 117,047 | 118,960 | ||
| Investment income |
|||
| Interest receivable | 3,951 | 2,993 | |
| Total incoming resources | 120,998 | 121,953 | |
| RESOURCES EXPENDED | |||
| Charitable expenditure |
|||
| Salaries | 40,117 | 37,855 | |
| Postage, printing and stationery |
194 | 53 | |
| Editor's fees | 16,000 | 16,000 | |
| Editorial expenses | 17,268 | 26,433 | |
| Insurance | |||
| Telephone | 77 | 102 | |
| Auditor's remuneration |
1,950 | 1,650 | |
| General expenses | 27 | ||
| 75,633 | 82,093 | ||
| Charitable activities |
|||
| Grants to institutions | 8,500 | 8,500 | |
| Grants to individuals | 45,000 | 45,000 | |
| 53,500 | 53,500 |
| 2022 | 2021 | ||
|---|---|---|---|
| Total resources expended | 129,133 | 135,593 | |
| Net income/(expenditure) | before gains | ||
| and losses | (8,135) | (13,640) | |
| Realised recognised gains |
and losses | ||
| Realised gains/losses on fixed asset investments |
(11,861) | 12,723 | |
| Net income/(expenditure) | (19~996 | ~917) |
| APPENDIX 3 | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| INDEX to Population Studies, Volume |
76,2022: | |||||||||
| In order ofpublication: | ||||||||||
| Issue 1:March 2022 | ||||||||||
| Preferences for amixed-sex composition | ofoffspring: A multigenerational | approach | ||||||||
| Federica Querin | 1-18 | |||||||||
| Population-level impact ofadverse early |
life conditions | on adult healthy | life expectancy | |||||||
| in low- and middle-income countries |
||||||||||
| Hi~am Beltran-Sanchez, Alberta Palloni, |
Yiyue Huangfu | etc Mary McEniry | 19-36 | |||||||
| The shifting rural —urban gap in mortality | over | the life course | in low- | and | middle-income | |||||
| countries | ||||||||||
| Ashira Menashe-Oren &0 Bruno Masquelier |
37-61 | |||||||||
| Growing up and moving out: Migration |
and the demographic | transition | in | low- | and | |||||
| middle-income nations (OA) |
||||||||||
| Thomas J.Bollyky, Nick Graetz, Joseph Dieleman, Molly K. Miller-Petrie, Schoder, Sean Joyce, Michel Guillot Ck Simon I Hay |
Diana | 63-80 | ||||||||
| Age variations and population over-coverage: |
Is low mortality | among migrants | merely | |||||||
| a data artefact? (OA) | ||||||||||
| Matthew Wallace &0 Ben Wilson |
81-98 | |||||||||
| Explaining regional differences in mortality during the |
first wave ofCovid-19 in Italy (OA) | |||||||||
| Ugojilippo Basellini d'c Carlo Gtovanni Camarda |
99-118 | |||||||||
| Parity disparity: educational differences |
in Nordic fertility across parities | and number of | ||||||||
| reproductive partners (OA) |
||||||||||
| Marika Jalovaara, Linus Andersson dt Anneli |
Miettinen | 119-136 | ||||||||
| The relative importance ofwomen's education |
on fertility desires in sub-Saharan | |||||||||
| Africa: A multilevel analysis (OA) |
||||||||||
| Endale Kebede, Erich Striessnig efe Anne |
Gouj | on | 137-156 | |||||||
| Are the birthdates ofour ancestors real? | Date | ofbirth misregistration | in | twentieth- | ||||||
| century Poland | ||||||||||
| Jacek Cypryj anski | 157-168 |
| Issue 2:July 2022 | |||||||
|---|---|---|---|---|---|---|---|
| The illusion ofstable fertility preferences | |||||||
| Maximilian IV. Muller, Joan Hamory, Jennifer Johnson-Hanks |
d'c | Edward Miguel | 169-189 | ||||
| Does women's health matter for fertility? Evidence from Norwegian |
administrative | ||||||
| data | |||||||
| Astri Syse, Mtchae? Thomas, Lars Dommermuth | efe Rannveig Kaldager Hart | 191-212 | |||||
| Fertility decline in sub-Saharan Africa: Does remarriage matter'? |
(OA) | ||||||
| Ben Malinga John dr Visseho Adjiwanou | 213-233 | ||||||
| The changing relationship between socio-economic background |
and | family formation | in | ||||
| four European countries(OA) | |||||||
| Jarl E.Mooyaart, Aart C. Liejbroer Ck Francesco C. Billari |
235-251 | ||||||
| Constructing monthly residential locations ofadults using merged |
state administrative | ||||||
| data | |||||||
| Mark C. Long, Elizabeth Pelletier dl Jennifer Romich |
253-272 | ||||||
| Ready —Willing —Able: Early childhood mortality |
decline in Turkey | ||||||
| Rengin Aktar 'd Alberto Pa?loni | 273-293 | ||||||
| The gendered widowhood effect and social mortality gap (OA) |
|||||||
| Filip Dabergott | 295-307 | ||||||
| Son preference and sex differentials in receipt ofkey dimensions |
of | children's | healthcare: | ||||
| Evidence from Pakistan | |||||||
| Batool Zaidi | 309-328 | ||||||
| Sexratios and gender discrimination in Modern Francisco J.Beltran Tapis k Michail Raftakis |
Greece (OA) | 329-346 | |||||
| Quantifying self-rated age |
|||||||
| Georgia Verropoulou, Apostolos Papachristos, |
George B.Ploubidis | dt Cleon | Tsimbos | 347-361 | |||
| Issue 3:November 2022 |
|||||||
| The interplay ofrace/ethnicity and education in |
fertility patterns | ||||||
| Emma Zang, Chloe Sariego efr Anirudh Krishnan |
387-385 | ||||||
| Employment uncertainty and fertility intentions: |
Stability or resilience? (OA) | ||||||
| Arianna Gatta, Francesco Mattioli, Letizia Mencarini de Daniele |
Vignoli | 387-406 | |||||
| Contraceptive choice as risk reduction? The relevance oflocal violence for women*s |
|||||||
| uptake ofsterilization in Colombia (OA) |
|||||||
| Signe Svallfors | 407-426 | ||||||
| Internet access and partnership formation in the |
United States (OA) | ||||||
| Maria Sironi Ch Ridhi Kashyap |
427-445 |
| Sohappy together. ..Examining the association between relationship |
Sohappy together. ..Examining the association between relationship |
Sohappy together. ..Examining the association between relationship |
happiness, | happiness, | |
|---|---|---|---|---|---|
| socio-economic status, and family transitions in the UK (OA) |
|||||
| Brienna Perelli-Harris ct'c Niels Blom |
447-464 | ||||
| Measuring age differences among different-sex couples: Across religions |
and 130 | ||||
| countries, men are older than their female partners |
|||||
| Jacob Ausubel, Stephanie Kramer, Anne Fengyan Shi |
&fe Conrad | Hackett | 465-476 | ||
| Maternal nutritional status and offspring childlessness: |
Evidence | from the | late-nineteenth | ||
| to early-twentieth centuries in a group ofItalian populations |
|||||
| Matteo ManPedini, Marco Breschi, Alessio Fornasin |
ef Massimo | Esposito | 477-493 | ||
| Demographic models ofthe reproductive process: Past, interlude, |
and future (OA) | ||||
| Daniel Ciganda Ch Nicolas Todd |
495-513 | ||||
| Bride price, dowry, and young men with time to kill: |
A commentary | on men's marriage | |||
| postponement in India |
|||||
| Alaka Malwade Basu Ck Sneha Kumar |
515-534 | ||||
| Seasonal variation in infant mortality in India |
|||||
| Aashish Gupta |
535-552 | ||||
| Book Review | |||||
| Crossing the Divide: Rural to Urban Migration in Developing Countries |
|||||
| Ronald Skeldon | 553-555 |