## ## |||||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|