Ch4rity regi5tT2tiOn Dumbcr 27&5.59 IEngl£nd #nd Wales)
THE BRITISH ASSOCIATION FOR JAPANESE STUDIES
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

TFIE BRITISH ASSOCIATION FOR JAPANESE STUDIES
LEGALAIYD ADMINISTRATIVE INFORMATIO
Trustees
Dr M Pat¢ssin
l)r J C-.oaiLg
Dr F Gigy
DT C14ayes
Profcssor P Kornicki
Dr R Mead¢
('. Pcrkin
S Bamkin
l)r S Murninov
Dr R Mason
IAppoint¢J l Januar> 2r1251
(Appoinied l January 20251
Chgrity number
276559
Registered office
SOAS. B405
UniwLrsiiv of London
London
CIHOXG
Independent examiner
DarTen Harding ACA FC('A Dl.'hA
Richard Placc l)nb50n 8crvic¢s L2mil¢d
1-7 Siaiion Road
C.rawleJ
West 8u%sex
RHIO IHT

THE BRITISH ASSOCIATION FOR JAPANESE STUDIES
COIYTENTS
Pggt
Tn￿le¢s. r¢FXIrt
Indep¢t￿e￿ ¢xaJnincVs r￿￿rt
St3t¢m¢nt vrtinanci21 activities
Balance sh¢¢t
Noies io ihc fjnancial sthiemcnis
6- 12

TFIE BRITISH ASSOCIATION FOR JAPANESE STUDIES
TRUSTF,F.S' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The trust¢¢5 PT¢S¢nl their annua] re[￿rt and financial siatemenis for Iht l'ear ¢n(kd.11 Ilecember 2024.
I hc tinanciiil sialLniLnl% hai'e b¢¢iTr PTepared in aLuirdanLe with the actyouniing p)licies sct i)ul in note I to th¢ tinanLial
staii'.menis and compl) M-ith thc cliaritii's Con%iiiuiion. tlic C.'h3riti¢% Act 2011 and 'Accouniing and Reportiiig by C.'harilies.'
Si.'Il'iiienl nf ReLninni¢nded PraciicL appliidbli lo Lharities pr¢parinB Ihcir aLCOi]nt% in a¢¢ordancc ii'iih the FinanLial
Reporting Standard applicable in Ihc IJK and Republic ol'lreland11.-RS 1021 leff¢cliv¢ l January 20191"
Olijectives 4nd aclivitie5
T]iL charii?i blL IibjLiliie uf the Lharily is.lo ¢nwuragL Japancsc SiiidiLW in ih¢ United Kingdom. b!. stimulaiing tcauhing Lind
rc%Larch" 11.'iih this iii mitid. Ihe AssoLiaiion's firsl Cc)nferenLe Lonvened in c￿bri(1￿TL ai E￿Ier 1975. sinLe then
the Contcr¢nc¢ h&s hccn an anniial eveni and mthrc rcLcni1￿. a triennial cvcni. n014' held in S¢picmbcT al one ot. the IJK'S
unii¢rsiti¢s. Th¢ Assoiiaiion admiis individuals %upp)rtin&i i13 aims. and has a membership of owcr ihrec hundrLd. itjcliiding
acailcmics IfLIII-iimc and emeriiiisl. postgraduale sliident% and la). m¢mb¢rs of Ihe piibliL.
In addili()n to 115 Confer¢n¢e. the Association supports the publication of att aLadetnic journal. Japan Forurn. w'hich is
Japan Fc?rum is dislribiilLd Iii 8ub_%LriptiDn-pa)ing ni¢mh¢Tq lif the Association. and is
add1tionall)' sold io academic libTaTiL* and Other re%carch ()r8?ni7atiDns through lis publt%h¢r. Taylor & fran¢islRi)uiledBc. A
Sep(￿ale ediioridl Lx)ard mdndbies J3pan FuTuin. and the Senivr F.ditor att¢nJs and reports tu Couiicil meetings.
On b¢half of ihe As.4ociation. the Council also adminisl¢TS a number of anr)ual awards lup 10 £2.500 rtr indiwiouall io
5Mlbl8raduale %ludenl.8. with Ihe aini ofsuppt)rting a generalion ol-Japane%e scholar% in Ihe IIK.
Fin￿111>. rn¢mb¢rs of th¢ C()uncil %erve repre%enlalive% uf Jap￿ese Siudies i)n relevdnl areibsludies WTntnitlee% and (?Ih¢r
govirnmeni bodies. and they mainiain gimid relations with lh¢ ].'1￿baSSY ot. japan in l.ondon and l'ari0￿% othcr Angl
JapiUlt%e o￿anIzations.
Th¢ trusl¢¢s hal'e paid due regard Iu 8uidanLc i5%ULd by ihc Chariti. Commissiun in (k'Liding whai aciiwities thc Charity
sh4)iild und¢rtak¢.
Arhievemtllts performantt
B.4 IS oi'erall inioine liiK r¢mJincd h¢alih&' during IhL pa%1 )'Lar. Our CXPLndiluTe% have t￿en WLII within i)ur mLan%
l£fylb.362 in 2024 ci)mparcd 10 £68.81)11 in 20231 and are mosil!. relatcd tn the JapaNI l.ni.iiiry managing editor slud¢nl4hip lin
202.1 p￿d a SLYond NIE 10 hilp with the backlog). and siudenis conferenc¢ attendance support laE*)ui £55001. We have
als() Paid out Jb()iil £1201XI in Jvhn Crump Sludcntships. other cApU￿se%. suih as thc cdiiorial grant lo the .lapa
l.ny'iini teatn and ihL Pa}'ments made io SOAS 10 housc BAJS rcmaincd Ihc samc. BAJS is yet again in a V¢TV comfortable
financial wsiliv
Fin.'In¢i*l review
Diiring 2024. rlie A%sociatitsn had nL%I inc(Imin8 resourccs of £5.853 12023.. nct outgoing r¢sourc¢s £18.4311. BAJS
Council mainiain% Ils Rlralegic aitn ul-usin? tht reseti'e ai a sustainable raie. and also Preserving our ability lo be flexible in
IhL l)'pes ot-expcnditur¢ lo whi¢h we wmniil.
Hi%lvriLallv. thl iOLJniil ha5 maiiitained the protecliun v( d rLSLfvL lilLI i4UIV4ilLni 1(I Iwe1￿¢ monih5' income. Ai the trear
Lnd dali Ihc rL5crv¥% are abov¢ that levcl at £68.458. ofMhiLh £483 15 dL8ignaicd- plLasL rLf¢T 10 note 12. The trusi¢cs ar¢
in TIIL procebs ot'rci'iLi¥ing lh¢ w.4ition M'ith their resL'rves iniend 10 SL'I tisidL a desigNILd fund going forward for future
SLliiilarships 3liid¢nisliips.
Thi Irusiecs am in Ihc process of identifying th¢ major risks io which the chariiy is exposed. and d¢￿eloPIll8 a risk
tndnagemenl poliL)'.
page I

THE BRITISH ASSOCIATION FOR JAPANESE STUDIES
TRUSTEES, REPORT (CONTINUED)
FOR THE FEAR ENDED 31 DECEMBER 2024
Structure. goverDaD¢e managem¢DI
The Brilish AssoLidlion for Jdpane5e Studies. which was establtshed in 1974. is governed by a Constitution. Thi.9 siipulate
(hat iht AssoLidiion's individual metnbtrs, who join by ￿)irtg subsLripiion. musl hai'e the opportiinily to met'l
cvcrv yLar for an Anniial Gtncral Meciing. ai which a CoiinLil is tlcciLd. The Council LOrtIPll%LS the Trt]sie¢s IPresid¢ni.
Honorary Tre￿￿rer. Honorary ScLrciaryl. ai le￿1 one. bui no morc than three. Electid MLxnlKYs- Ilie Chair ol. Ihc Japan
R¢se&ith Cenire. SOAS Ilni%'ersii)' uf Lvndun, wh¢ri BAJS is b￿Ld- IhL DirLLlur ul. Ihc BAJS Jdpth Chapier." the Senii?r
EditOT uf the J£wan Trorutn.. and no tnoie thon fouT Ctsw()Pted Memb¥T% lth¢se inLludL ihL immediaiL Pttsi l)rcsidcni.
i]ntnLdiJlL p&%1 Hunuriuy SeLTL4tiTr" and thL itnrnedialL pa%1 Hvnurary ITe&suTer in sit￿li￿n% whLtL' LoiiliniiLd ittpul Ort
parliLuIJT aclililics is rc4uirL'd. Pust-gradualc po%i-duLtoral mLmber% uf BAJS ma)" als(I bL' CLTr-i)pILd MLn)bLrs ol.
Council. c￿0p¢¢￿ rn¢tDbeTS ma) also b¢ individuals or rcpre5¢ntativcs of org41lli7JliL)n5 in sytnpaihi" with IhL objLLll￿￿ Ot.
th¢A¥¥uci&lion.
Th¢ Irusieeb whv s¢rv¢d during lh¢ v¢￿￿ and up t() lh¢ (l#l¢ vf signaiur¢ of ihe finJn¢idl 51atemenis ￿￿er￿..
Dr M PaiLSSIO
Dr J Coales
DT H 08bDurn¢
Dr F Gigi.
Dr (' Ha)es
Pru1¢55or P Kurnicki
Di R Miad
C Perkins
S Bamkin
DT % Muniinov
Dr R Mason
(Resigned 311)ecembcr 20241
(Appointed l JanuaL)' 20251
IAppoinl¢d l Janu£￿. 20251
The Council meets around ihree times a Jear leiiher around a thle, or as a viriual meeiingl 10 discuss Assoiialion busirLe5b.
'Fhc BAJS ScLrLtariai is prcscni ai these nieLlings, and ihc SeLrcl￿.1a1 addiiionally adminisicrs Ilic cvcryda) needs ot. Ihc
Associaiion. Trustcts US￿all￿ scrne onc tw(> or thrte-year tLYm. ￿thI}Ugh ihi% cth bL LXlLndtd ()r rL￿elled tor up 10 iivo or
three additional ye￿5 willi tlie t￿r￿lIs￿l￿n ol- Ilie ￿le￿￿T￿lI1P as g<iiiied ai tlie A(iM. In eYLepiii)iial LIILun1sL￿Le￿. Ihc
Hojiorary'l r¢asur¢r Diay b¢ appoint¢d lry thc Louncil. and th¢ apwin15)icni is tJi¢D ralili¢d by tli¢ n¢xt Acim.
l-li¢ trust¢¢s' r¢w)rl was approved by lh¢ Board or'rruslees.
.DrR
'rrusi¢e
Dui¢d..
tade
18.07.202
pag¢ 2

## **THE BRITISH ASSOCIATION FOR JAPANESE STUDIES** 

## **INDEPENDENT EXAMINER'S REPORT** 

## **TO THE TRUSTEES OF THE BRITISH ASSOCIATION FOR JAPANESE STUDIES** 

I report to the trustees on my examination of the financial statements of The British Association for Japanese Studies (the charity) for the year ended 31 December 2024. 

## **Responsibilities and basis of report** 

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011. 

I report in respect ofmy examination of the charity's financial statements can-ied out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145[(] 5)(b) of the Charities Act 201 I. 

## **Independent examiner's statement** 

Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic oflreland[(] FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on I April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice. 

I have completed my examination. I confirm that no 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 Charities Act 2011. 2 the financial statements do not accord with those records[; ] or 

- 3 the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements 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 financial statements to be reached. 

## **Darren Harding ACA FCCA DChA** 

Richard Place Dobson Services Limited 1-7 Station Road 

Crawley West Sussex RHl0 IHT 

19/08/2025 Dated: ........................ . 

page 3 



THE BRITISH ASSOCIATION FOR JAPANESE STUDIES
STATF.MF.NT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
Uttrestrittdl
funds
2024
Unttstrittt
funds
2023
Notes
Inronje frnm..
Chariiable aL%jviiies
72.21)
iO.467
Totxl
72.215
50.467
Expeuditure on:
ChaTildble activities
66.362
68.898
To¢41 exptnditur¢
66.362
68.89¥
Net intomelltxpeDditure) movemeot ID fu￿d5
Rtcontiliatioll of fullds:
Trund balan¢cs at l January 2024
62,60)
81.036
Fund balances at 31 December 2024
()8.458
62.&05
The siatemeni ol. tiiiancial ￿¢11.]11¢5 inclLKie5 all gains losses recognised in the year. All in¢otn¢ and expendiiure dL*ive
trom coniinuing ailiwiiies.
pa8¢ 4

THE BRITISH ASSOCIATION FOR JAPANESE STUDIES
BALAIYCE SHEET
ASA T31 DECEMBER 2024
2024
2023
Notes
Fiipd assets
bl¢ atsstts
io
1,643
3.085
Current asset5
Ca￿..1 al b￿7￿. and in hand
69.803
69.456
Cttditors-. gmount5 falling dut withtn
ytar
12.9881
19.9361
Ntt current #s$ets
66.815
59,520
Tot.'Il a55ets le55 curttnt li#bilities
68.458
62,605
The funds of tht th#rity
UDr¢slri¢i¢(I tund5
12
68.458
62.605
68.458
62.605
2f .07. 2Qi
Tlie financial slatenienls were approved by tlie irusie¢s on.........................
cadc
Tru5ttt
p¥#¥ 5

THE BRITISH ASSOCIATION FOR JAPANESE STUDIES
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 21124
A¢¢ountiMg policies
Charity inform*tioD
British Assoriution for Japanes¢ Siudics is a chJriTy rgisl¢raJ in F.nsI4￿d and Wales. the gcii'etnin¥ duLumertl is a
Lx)ns1ituti(?n adopi¢d 24 Jun¢ 1974 am¢rKi¢d D¢c¢mb¢r 1977. 01 Ma). 2019 and 20 Ma> 2019.
-th¢ priiicipal addr¢55 lif th¢ charii) is SOAS. B4U5. University ofLon(knn. L£)ndon. WCIII OXG.
l.J A¢eountillg collvethtion
-rhL finanLial .slalcrnLnl% hav¢ b¢en pr¢pJr¢d in a¢cordanc¢ with th¢ ¢h)Tity's constituliun. the Chdrilsts Aci 2011 and
"ALLouniinL Reporting CkniliL's.' SialL*neni uf ReLumn]endLd PrJLIiLL dppliLtibli io chariiies prLparing Ih¢ir
accowits in acLordJncc wilh the birL4ncial RLPOrting Standard applicabl¢ in thL IJK RLpublic ul. IrLI￿d IFRS 1021
{effeLlii'e l January 20191" rhe charity is s Puk¥lic Bencfit b.nlil)' a$ (letined hy FRS 102.
The ch)rity' h&s iak¢n advantJg¢ of thi pruvision5 in thc SORP for ¢haTit1¢5 appl>'ing TrRS 102 lJpdaiL Bullclin I n%Trl to
PTeP¢￿t a SialeTn¢nt uf Cash flows.
Thc financial siaicmcnis habl dLpostLd Irom the Chatilils IAcLciunls dnd Rcptsrtsl RLgulaiions 2008 onl) io rhc exi¥ni
rL'quircd to proNidc a truc and tair VILW. This dcparture has involved lollowingi thL SiatLJll¥ni ol'R￿Cl)nImCUd￿d Prncric¢
tor LhatiliLS tipplyirtg FRS 102 rathLI than IhL N"irsiati ot'ihe SialL]nLnl ol'Rccvmiacndid PraLIILC which is rLf¥rrLd ID in
the Regthation$ bul li.hich has sirtte been withdTa%vn.
Thc linancial siaiemenis arc prcpated in Sterlin￿ which is the functional eutTCn¢y of Ihe charity. MoTi¢iary amout)Is in
these financia] s￿(￿lentS are rounded to the ncaresi £.
The fin￿ClaI sialetnenls have been PlL'paTcd undcr th¢ hi8tori¢al cost conv¢ntion, Irnudificd t(> inLlude IhL rLvalutsiion ol.
freehuld pruperiies inLlud¢ inv¢slm¢nl prop¢rti¢S dnd c¢nAin financial insiTum¢nis JI r'aiT vd]uel. ThL piinLipal
i)unting ￿)11(1¢$ adopted Set out below.
.2 Coing ¢on¢ern
Al th¢ tiDi¢ of appwving th¢ linanLial siai¢maiis. the trustees hav¢ a reasonable CA￿Liall￿17 iliai th¢ ¢harily has ad¢quaie
r¢sourn¢s lo cviiiinu¢ iii operational exisl¢nc¢ tor ihe loreseeable luiure. 'I'lius Ilie irusi¢t5 continu¢ IL) adopt ilie gi>iDg
ncern basis of accounting in preparing ihc financial siaicmcnis.
Charitable funds
Unr¢siricied lunds. are available for USL ai Ihe disLYeiion uf the irusteeg in furtherance of iheir chariitible objectivcs.
DLSignated fijnds compriiL funds which have twl 5¢¢ a5id¢ a¢ the diSfTeiion uf th¢ IrL]%l¢i% fi)r specific pilry0sL￿. Thc
purJx)ses and useg ofihe design￿lLed fund&. dre sel uul in ihe nvl¢b iu ihe fJnJnLial 51di¢n)enl%.
1.4 Ineome
Incojnc Is rewgniscd iyhin ihc chatili. is ILgJlly LntiilLYi lo it aftcr Jn). pLrfurfflanLL' condilitsns havL' bctn mci, Ih
ajnounis can ￿. meJsur¢d rcliablv, and il is PFobiible ih)t inLum¢ m.ill b¢ r¢c¢iw¢
1.5 Expenditure
Fxpeiidilure is recognis¢d once there is a legal or eonstruLiive obligaiion 10 make a paymeni io a ihird party, Il is
probable that sclll¢incni ￿.111 be requir¥d and thc amount ot. the obligation Lan b¢ nicasurcd T¢liably. FxpenditUT¢ IS
LlJ5sili¢(l uiider th¢ lollowiiig a¥l1I'11) hbdding..
Expcndilure on chariiablL aciivilie% includcs th¢ costs ot. cont¢renc¢s, grants and the Japan l.orum and their associated
sijppori Lts¥lS.
8upwTrrt Li>%1& arc thos¢ liinctions thai assist the w'ork ol- IhL charity bui do noi dirLLilJ undL'TtakL (li￿11&bIL. ￿lIVi11L￿.
Supp(irt cosis include prcmiseg and otliLe r¢lai¢d ¢o$ts M"hiLh support tlie charity's actii'ity. 'I'hebc costs liai'e l¢cn
alloLaiLd to expendiiure ott charitsble I￿liVi¢l¢S.
page 6

TFIE BRITISH ASSOCIATION FOR JAPANESE STUDIES
NOTES TO THE FINANCIAL STATEMENTS (CONTIIYUED)
FOR THE YEIIR ENDED 31 DECEMBER 2024
Accounting polities
(Continued)
(ioi'¥manLX' enSL% includc those incuTrL'd in the gnv¢rnance bv the Irusl¢e5 of the Charl￿,$ tiSSLts and ar¢ pritnaril).
OLiaied iiiih Lxinsiiluiional and staluior! r¢quirernents of optTating th¢ charity. Governan¢t costs are included within
iippi)rt Cosis and dllLTrcaled In charitablu aclii'iil Logis.
GTanis offcred 8ubject to conditions ￿'hICh hai'c noi hc¢n 5net al Ilic year cnd dtslc are noted a5 a ¢ommilmeThl bui noi
accnicd ￿ L'xpendilure.
1.6 Tangible fixod a55ets
Tangihlc fixcd a%s¢t8 arc initiall>' measured ai eost and sub$¢qu¢ntly measiired di cosi or valuation. n¢1 of d¢pr¢¢iaiion
d anv irnpairtn¢nl10sse5.
l)cpr¥ciaiion i.s rLcogniSLd si> ds to w'rite oll-th¢ ro%t UT valuation of assets ILs8 their Tesidual valu¢s ov¢r th¢ir us¢fvl
lii'cs on ihc tollowing
F'.ixiiire%. fitttngs & equipm¢ni
C-ompuler$
330/. Siraighi lin¢
33fj/0 Siraighi line
The gain or 1055 arising on the diswsal of an assti is dcicmiincd thL' ditTL'rLncL' hctwetn thc sal¢ pmr¢cds Jnd thc
caiTh'inb7 value ol-Ih¢ uski. aiiil is rcci)gnised in Ihi siaiLmeni urrinancial aLlivilies.
1.7 Casth anfl cash equivaleTrts
C&8h c&sh cquivdlcnls include cash in haniL Jepo5iL4 held ai call with banks, oih¢T short-temi liquid invesuncnls
iih original maluritie5 Ot-three months or le58. and bank overdrafts. Bank overdraft$ are shoNn iyiihin boyroivings in
Biisie financial askis. ￿'hICh includc dcbiors and thqsh and bank balanceg. are measuTed at tTWS3Clion price including
Irdnsaction ci)sis.
Basic fjnancial liabiliiies. including creditors are r¢cognis¢d at tr￿7$action price unless the arrang¢rn¢nt con5titut¢s g
1.8 TaxatÉoii
'Ih¢ clidrit) 1% nol subject to tnrporation lax VT orhcr i&¥e% on irtci)mL 4?T gains tsrising from i1% chariiablc objLxiii'es.
C.riti¢al accounting estimates and j￿d￿t￿ents
In Ihe application of the iliaiity % accounting poliLiC5, Ihc ￿UsILeS fLquifLd tu mak"L jud£Lmenis. esiimaies and
assumpiii)n% aboirt tlic carry'ing amnunl ol- &4set£ Jnd liahilili¢% Ihal 8re not rcadily appaT¢nt tmm other SQUTCC%. The
esiiniaics and associaicd assunipiions are b&%ed Iin hisloriLal exp¢Tie￿¢ and oth¢T f<iclor& thai are Lortsidered to be
rclci'ani. ALtudl results niay diller Iriini Ih¢s¢ eslinial¢s.
'lThe esiimale5 and underl)ing assumpiions aT¢ re￿1¢11.¢￿ on an ongoing basis. Re￿I$l0n$ lo aceountinbt estimale% are
rLU)gnistd in ihc pcriod in i¥hieh tlic esliniaie is rei'i5ed i%'her¢ tlie Telision affects nnli. that ￿rIOd. or in ilie period ot.
tlie Tevision and futurc periods iTrhere the Tl￿vIstOn affccts both currcnl and luliirc pcriods.
page 7

THE BRITISH ASSOCIATION FOR JAPANESE STUDIES
Y40TES TO THE FIIYANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
3 Cbaritablt attivities
￿￿￿[ert￿ce
Total
2024
incomt
2￿2}
2024
2fy24
2fy23
2023
Jl.. l..diiorial Royalties
Sub5cfipiions
69.140
69.1411
3,075
46.061
3,07)
4,406
4.406
69,140
3,075
72,215
46.061
4,406
iO.467
ChgritAble activities
CoDleren¢es Japan Foru
Grants
2024
2024
2024
2024
Studentships
CL)nlircncc Suptxirt
Jl.. l..ditoTi￿.j¢aM
SOAS
JF PG Work$lM)P
14.416
14.416
2.709
8.7(A
2,709
8.764
2.801
2.801
5,510
34.560
40.070
Grani funding of aciiviiies Isee noie 51
19.700
19.700
Share ot'support eosis (get noiL 6)
Share ofgovemance Losts {see note 61
3.782
2.810
3.782
2.810
5.510
41.152
19.700
AD8ly$i$ by fund
UnTeslTi¢l¢d lund$
5.510
41.152
19.700
66.)62
page 8

TIIE BRITISH ASSOCIATION FOR JAPANESE STUDIES
NOTES TO T14E FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR EJVDED 31 DECEMBER 2024
Charitgblt sctivities
CoDferen¢es Forum
Crants
2023
2023
2023
2023
Siu(kniships
Japan chiipicr
C.onf¢r¢nc¢ %upport
JF Edilnrial Team
10.000
10,000
2,942
2,942
12.457
13.536
511
12.457
13.536
SOAS
JF PG Workshop
SD
2,992
35.997
38.989
Grani lunding of aLtivities l%ee nol¢ 51
hare of 5UPPOrt iosig (see tKSIL 61
£hJFe uf governanie wsts Is¢¢ noi¢ 61
21,750
21,750
5,283
2.876
5.283
2.876
2.Y92
44.156
21.750
68.898
Analysis by fund
lJnr¢stricl¢(I lunds
2,992
44.156
21,750
68,898
2.992
44.156
21.750
68.898
Grants pavable
Grants
Grants
2024
2023
Grants 10 indii'iduals
19.700
21,750
19.700
21.750
pAg¢ 9

THE BRITISH ASSOCIATION FOR JAPANESE STUDIES
NOTES TO THE FINANCIAL STATEMENTS {CONTIIYUED)
FOR THE IEAR ENDED 31 DECEMBER 2024
Support costs
Support easts GovernaDCt
t05ts
2024 Support costs
Govemance
¢Oits
2023
Dcpreciaiion
Cuuncil Travel
Il'ebsite Co¥ts
Covmcil Meeiings
1.442
1.372
959
1.442
1.372
959
1.21>6
1.2Q6
3.926
3.926
IndLpendent ExtsminLr$
Fees
2.810
2,810
2.876
2.876
3.782
2.810
6.592
5.283
2,87(1
8.159
Analy5¢d betwttn
ChaTitxblc activities
3.782
2.810
6,592
5.283
2.87CI
8.159
GowLrnance cosis includes paymenis io ihe Independent Examiner of £2,736 12023 £2.7361 lor indewideni
Ntt rnovtrneDt in fuDds
2024
2023
The net movement in ftsnds is $taied alteT thaTginglltreditingl'.
Fees payable for Ihl ind¢]K￿dLnt Cxaminaiion ofihL Lhtiriiy's lindncial slaiLmLnis
l)¢pr¢ciation of om'ned iangibl¢ fixed ass¢
2.810
-442
2.S76
1.2Q6
Trnstte5
Thc Trusices r¢cei%cd exr￿Se8 ot'£l.106 dutin¥ ihe year ttkitd 31st De¢LmbeT 2024 tor ITaKel12023.. £nil).
Tax#tio
The chariiy is ¢xemN from on ils dCIiVilies because all ils ittL￿me is appliL'd for LharitdblL purrrf)ses.
pag¢ 10

TFIE BRITISH ASSOCIATION FOR JAPANESE STUDIES
r40TES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR EJVDED 51 DECEMBER 21124
10 T¥ngible fixed *$stts
Fiitwr¢& filtill25
& ¢qwipmeTh¢
Tol41
Cost
Ai l Jartudry 2024
5.430
4.179
9.609
At 31 DcccmbcT 2Q24
5.430
4.179
9.609
Deprnriation and impaiment
At l JJnuaTh 2024
DepreLiation ¢haTg¢d in tlie year
4.697
366
.827
1.076
6.524
1.442
Ai 31 Dcccmbcr 2024
5.063
2,9Q3
7.9()()
Carrying amount
Ai 31 D¢¢¢rDb¢r 2024
367
1.276
.643
AI 31 DLcember 2G23
733
2.352
3.085
Creditors.. Amount5 falling d￿e within OEte yegr
2024
2023
'IrJdc crcditor
Accriidl
251
7.200
2.736
2.988
9.936
12
Unrestritted funds
At l
Intoming
rtsourtes
Resour¢es
txptnded
Tran$f¢rsAt 31 Dectmber
2024
2024
Japan FAiitnrial Forutn
Jdpan Clupi
Gen¥ral tunds
3.600
483
58.522
11.6001
483
67,975
72.215
162.7621
62.605
72.215
{66.3621
68.458
page 11

THE BRITISH ASSOCIATION FOR JAPANESE STUDIES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 3] DECEMBER 2024
12
Unrtstrided funds
(Continued)
Previous year.
At l Janu#ry
Z(b23
Resources
¢xp¢Dd¢d
Tran5fersAt 31 De¢ember
2023
re$our¢e$
Japan Editl)Tial Forum
Japan Chapier
Gcncral tunds
358
483
80.195
3.242
3.600
483
50.467
1611.8981
13.2421
81,036
50.467
168.8981
The Jap￿] Ediiorial Troruiii fvnd rtpr¢s¢nis unspent Jdpan Editorial illconie from 2023 whiLh ￿ been speni in 2024.
The Japan C'hapter tiind represenis Un5￿n¢ Japgm C'hapier funds which is io be ring-fcttccd for 2025.
IJ Related party trADsaetioDs
'rh¢re is u r¢5¢arch allowanc¢ paid io the Univ¢rsiii¢s th￿ ihc ￿]rd ot'irusiccs work ai. DuTing 2024, £7,QOO Iva$ p)id in
r¢sp¢cl to this ￿loWanCe 12023- £7,51X)l ai lh¢ i)I'ihL' tiJianLjdl it￿.
pa¥t 12