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2024-08-31-accounts

APPENDIX 1 OSCR Period start date Period end date Morth Year 2024 Fffjm 01 2023 To 31 Scottsh Charity Regulator Office ofthe SLX)ttish Charity Regulator Reference and administration details Charlty name Scots PhikEcphicJ Aswialic Other names charity is known Registered charity number Charity's principal address SC040535 clo Philosophy Sch￿1 of Humanrties unwe{￿ of Glasgcy post￿19 G12 Names of the charlty trustees on dale of approval of Truslees. Annual Report Trustee name (or body) entitled lo appoint Irustee ' Tr9asurgr Stirting Rep EdintNJrgh Rep ndog Rep St Andrews Rep 0110V2024-Pr9$9nt 10 12 13 14 15 16 17 18 19 20

APPENDIX 1 Reference and administration details Names of all other charity tn￿te05 during the period. rf ary. (for example. those who resigned part way through the financial POfiixII Namé 0110912023- 3111212024 Structure. governance and management Typg of govgrnlng documgnt The tr￿te&S are representati￿$ of tha Manag8m8nt Committ89, githor aprxxntad on th8 8Stablishm8nt of the Ass￿a￿On. or thereaftgr appointed ac£ordan¢e with the A$￿￿8t￿)n'$ Constituticffi. Thi8 requi unaninKWS approval of the extstirwJ Injstees. Trustee recwltmont and appolntmert trus¢e8s are reWeSentsti￿S of ts Managgment Committee, either apwnled on the establishment of the A$S￿atiOn. CK thereafter appointed a(￿rdance y￿th the As￿￿lat￿)n,s Constitution. Thi8 requires Unanin￿$ approv81 of the exIS￿￿j trustees. Objectives and activities Charltable purposos The purpc6e of th8 charity is to advance aducation. and in particular through.. la} pronM)tiThJ ts sludy of phik)sophy 9gngrally: {bl facilitating the exthangg of waws on phlosophical tr￿icS amcmg thos8 teaching th9 subpd in ScOla￿l.. and Ic) provKling a regular opportunty for the infomial disC￿R)n of matters of genernl Inte￿$t to phik)sophers, induding parbtijlaty questK¥)s ￿n￿MIng with the teaching of philosophy. Summary of the maln actlvllles In relatlon to these objects The Asswalicm prorTh)les Ihese oty'ectives in a wariety of ways. These lude: la) grants for philoscphy (X)nferen￿ at Scoltish univwsities; Ib) grants for p￿tgraduate 8thtiies in the Sctsttish departments" Icl ular meetings of the Assooation: (d) advertisir¥J phibsophic21 events. via em8il list and website: le) (%)nsu￿ative and thsory work. scxnetimes

APPENDIX 2 Enter charity name below Enter charity name below Enter charity name below Enter charity name below Enter charity name below Enter charity name below Enter charity name below Enter charity name below Enter SC No. below
The Scots Philosophical Association The Scots Philosophical Association SC040535
Receipts andpayments accounts
Period start date Period end date Period end date
For the period
from
01
Day
09
Month
2023
Year
to Day
31
Month
08
Year
2024
Section A Statement of receipts and payments
Unrestricted
funds
Restricted
funds
Expendable
endowment
funds
Permanent
endowment
funds
Total funds
current period
Total funds last
period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
A1 Receipts
Donations - - - - -
Legacies - - - -
Grants 76 770 76 770 76 770 76 770 76 770
Receipts from fundraisingactivities - - - -
Gross tradingreceipts - - - -
Income from investments other than
land and buildings 2 606 2 606 2 606 2 606 2 606 1 019
Rents from land & buildings - - - -
Gross receipts from other charitable
activities 116 116 116 116 116
- - - -
A1 Sub total A1 Sub total 79 492 - - - - - - - - - - 79 492 79 492 79 492 79 492 1 019
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets
Proceeds from sale of investments
A2 Sub total -
-
-
Total receipts 79 492
-
-
~~——~~
-
-
-
-
-
-
-
-
-
79 492
-
-
-
79 492
-
-
-
79 492
-
-
-
79 492
-
1 019
A3 Payments
Expenses for fundraising activities - - - -
Gross trading payments - - - -
Investment management costs - - - -
Payments relating directly to charitable Payments relating directly to charitable
activities - - - -
Grants and donations 56 580 56 580 56 580 56 580 56 580 43 693
Governance costs:
- - - -
Audit / independent examination - - - -
Preparation of annual accounts - - - -
Legal costs 960 960 960 960 960 1 536
Other Other1 141 1 141 1 141 1 141 1 141 411
- - - -
**A3 Sub total ** 58 680 - - - - - - - - - - 58 680 58 680 58 680 58 680 45 640
A4 Payments relating to asset and
investment movements
Purchases of fixed assets
Purchase of investments
A4 Sub total -
-
-
Total payments 58 680
-
-
~~——————~~
-
-
-
-
-
-
-
-
-
58 680
-
-
-
58 680
-
-
-
58 680
-
-
-
58 680
-
45 640
Net receipts / (payments)
A5 Transfers to / (from) funds
Surplus / (deficit) for year
20 812
-
-
-
20 812
44 621)
(
-
20 812
-
-
-
20 812
44 621)
(
~~=——————~~

APPENDIX 3

’ Independent examiner s report on the accounts V2

Report to the Charity name trustees/members of Scots Philosophical Association

SC040535

SC040535
Registered charity SC040535
number
On the accounts of the Period start date
Period end date
charity for the period Day
Month
Year
Day
Month
Year
01
09
2023
to
31
08
2024
Set out on pages (remember to include the page
numbers of additional sheets)
Respective
responsibilities of
trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts in accordance
with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees
consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations
does not apply. It is my responsibility to examine the accounts as required under section
44(1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of independent
examiner’s statement
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts
Regulations. An examination includes a review of the accounting records kept by the
charity and a comparison of the accounts presented with those records. It also includes
consideration of any unusual items or disclosures in the accounts and seeks
explanations from the trustees concerning any such matters. The procedures undertaken
do not provide all the evidence that would be required in an audit and, consequently, I do
not express an audit opinion on the viewgiven bythe accounts.
Independent examiner’s In the course of my examination, no matter has come to my attention
statement 1. which gives me reasonable cause to believe that in any material respect the
requirements:
a. to keep accounting records in accordance with section 44(1) (a) of
the 2005 Act and Regulation 4 of the 2006 Accounts Regulations,
and
b. to prepare accounts which accord with the accounting records and
comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a
ccounts to be reached.

Signed: Date: 10 April 2025 Name: Relevant professional qualification(s) or body (if any): Address:

*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.

Scots Philosophical Association Accounts 2023-24

EXPENDITURE
Item information Dept Amount Totals Bugeted Year Totals 22-23
Fellowships
Centenary Fellowship Stirling £ 5 000 00
Total Fellowships £ 5 000 00 £ 5 000 00 £ 5 000 00
Grants
PG Grant (£2,000) + Dept Grant (£3,000) Edinburgh £ 5 000 00
PG Grant (£2,000) + Dept Grant (£3,000) Aberdeen £ 5 000 00
PG Grant (£2,000) + Dept Grant (£3,000) Glasgow £ 5 000 00
PG Grant (£2,000) + Dept Grant (£3,000) Dundee £ 5 000 00
PG Grant (£2,000) + Dept Grant (£3,000) Stirling £ 5 000 00
PG Grant (£2,000) + Dept Grant (£3,000) St. Andrews £ 5 000 00
Total Grants £ 30 000 00 £ 30 000 00 £ 30 000 00
Miscellaneous
Incorporation Invoice 244681 £ 480 00
SPA AGM Edinburgh £ 987 91
Incorporation Invoice 246584 £ 480 00
Web Hosting £ 82 80
British Philosophical Association £ 70 00
Total Misc Expenditure £ 2 100 71 £ 2 100 71 £ 1 946 91
Conference grants
Euroropean Epis Network Conf Chris Kelp Glasgow £ 1 500 00 2020-22
Breakthrough Epistemology Adam Etinson St Andrew £ 1 500 00 2020-22
Trans Conference K Jenkins Glasgow £ 1 250 00 2020-22
Future of Bioethics Jamie Webb Edinburgh £ 1 149 24 2022-23
Happiness and Achievement Michael Brady Glasgow £ 1 250 00 2022-23
We Need to Talk about Juries Joe Slater Glasgow £ 570 46 2022-23
History and metaphilosophy Luca Rappouli St Andrews £ 850 00 2022-23
Dreams Robert Cowan Glasgow £ 1 250 00 2022-23
Practical and Epistemic Normativity Justin Snedegar St Andrews £ 369 28 2022-23
Gill's Phil of Beauty James Harris St Andrews £ 500 00 2022-23
Lies and Assertion Jean Gove St Andrews £ 750 00 2022-23
Climate Ethics Luca Stroppa St Andrews £ 1 250 00 2022-23
Early Modern Borge St Andrews £ 815 00 2022-23
BSTK Epistemology Conf Adam Carter Glasgow £ 1 538 00 2022-23
Crisis and Change in Intellectual History Thomas Ahnert Edinburgh £ 200 00 2023-24
Philosophical Neutrality Patrick Grennough St Andrews £ 1 000 00 2023-24
Empirical Epistemology Jack Lyons Glasgow £ 1 250 00 2023-24
Grad Conf in Ancient Phil I Xuang Chong St Andrews £ 922 91 2023-24
Proofs and Meaning Viviane Fairbank St Andrews £ 1 250 00 2023-24
Relating to Death, Relating to the Dead Ellie Palmer Edinburgh £ 1 085 81 2023-24
Policy and Practice Recommendations For Augmented and Mixed Real Fiona Macpherson Glasgow £ 704 92 2023-24
Spinoza and Conway David Harmon St Andrews £ 624 00 2023-24
Total Conferences £ 21 579 62 £ 21 579 62 £ 8 692 70
TOTAL EXPENDITURE £ 58 680 33
INCOME
PQ share of profit £ 76 770 00
Bank interest £ 2 606 23
Returned Overpayment (Derek Brown, 30 November) £ 92 17
Springer Nature LI (01 May 24 --Querried) £ 23 81
TOTAL INCOME £ 79 492 21
SURPLUS £ 20 811 88

Balances

Balances
01-Sep-24 01-Sep-23 01-Sep-22 01-Sep-21 01-Sep-20 01-Sep-19 1 Sept 2018 1 Sept 2017
Current A/C £ 104 449 93 £ 86 243 28 £ 231 882 89 £ 206 637 21 ########## ########## ########## ##########
Bonus A/C £ 208 213 13 £ 205 606 90 £ 104 587 76 £ 104 574 65 ########## ########## ########## ##########
Bond
Total balance £ 312 663 06 £ 291 850 18 £ 336 470 65 £ 311 211 86 ########## ########## ########## ##########
Change in balance £ 20 812 88 £ (44 620 47) £ 25 258 79 £ 50 894 67 ##########
Date Interest
11-Sep-23 £ 192 09
09-Oct-23 £ 189 45
09-Nov-23 £ 227 43
11-Dec-23 £ 235 03
09-Jan-24 £ 213 24
09-Feb-24 £ 228 18
11-Mar-24 £ 228 43
09-Apr-24 £ 213 93
09-May-24 £ 221 54
10-Jun-24 £ 236 56
09-Jul-24 £ 214 62
09-Aug-24 £ 205 73
Total £ 2 606 23

APPENDIX 3 Disclosure section Only complete rfthe examiner needs to highlight material problems. Glve here brlef detalls of any Items that the examiner wishe5 to disclose

APPENDIX 2 The Scots Philosophical Association Section B Statement of balances SC040535 Unrestrl¢ted funds Expondabl •ndowment funds to nearest£ P•rman•nt •ndowm•nt R•atrict•d funds Total ¢urrent period Totsl la8t wriod CategorSes Details to n•ar•st £ to m•ar•st£ to nearest£ to nearest£ B1 Cash funds Cash and bank balances al start of year 336 471 336 471 291 850 Surplu$ I Idèflcltl shown on rècèlpts and ymènts account 20 813 20 813 144 8201 C$h Ind bank balanc9$ It •nd of y••r 312 663 312 663 291 850 IAgrB8 b8larK8s with reC￿lPts paY￿￿ts accounllsll Fund to b￿￿Tr Mark•tValL￿f1on DÈl•lls Last ￿ar B2 Investments Totsl Dotalls Fund t• whkh ￿111 b•lMg1 Osi IWav•llabl•l Cuvr•nt valu• Irf avallabl•l K+ n•ar•sif La1 y••r to n•ar•stf n•ar•5tt I ststertEnt ol baLrynce5 DecetntEr21K)7

APPENDIX 2 Total Detalls Fund to whkh Il•bllky r•lat•s du• Last y•ar n•ar•st£ to n•ar•st£ B4 Liabilities Tot1 D•tll$ Fundto whl¢h Ilabllty r•lai•• Amount du• l•stlmat•l Il•af•St La•1 y•Jr tt+ n•ar•st£ B5 Contingent liabilities Total 8lgn•d by on• or Iwo Iru•t••• on b•h•lf of •ll th• tru•t••• Slgnatur• Prlnt Nam• Dat• of approval 08 A 112025 I ststertEnt ol baLrynce5 DecetntEr21K)7

APPENDIX 2

The Scots Philosophical Association

SC040535

Section C Notes to the Accounts Section C Notes to the Accounts Section C Notes to the Accounts Section C Notes to the Accounts Section C Notes to the Accounts Section C Notes to the Accounts Section C Notes to the Accounts
C3a Trustee remuneration
C4a Trustee expenses
C5 Transactions with
trustees and connected
persons
C4b Trustee expenses -
details
C3b Trustee remuneration -
details
C1 Nature and purpose of
funds(may be stated on
analysis of funds worksheets)
C2 Grants
To advance education, and in particular through: (a) promoting the study of philosophy generally; (b)
facilitating the exchange of views on philosophical topics among those teaching the subject in Scotland; and
(c) providing a regular opportunity for the informal discussion of matters of general interest to philosophers,
including particularly questions concerning with the teaching of philosophy. This is achieved through grants
to
Scottish Universities Deparments of Philosophy for fellowships, conferences, post-graduate education and
other philosophical activities.
Type of activity or project supported Individual /
institution
Number of grants
made
£
CentenaryFellow Stirling 1 5 000
Departmental Support Grants Scottish Unis 6 30 000
Conference Support Grants Scottish Unis 22 21 580
Total 56 580
If no remuneration was paid during the period to any charity trustee or pers
a trustee cross this box (otherwise complete section 3b)
on connected to
Authority under which paid £
If no expenses were paid to any charity trustee during the period then cros
(otherwise complete section 4b)
s this box
Number of
trustees
£
Rail to AGM (paid AGM funds to University of Edinburgh) 1 20
~~i Edibh id~~ ~~AGM fd t Uiit f~~
~~Htl f AG~~
~~oe or n nurg (pa as~~
Edinburgh)
~~uns o nversy o~~ 1 200
Nature of relationship Nature of transaction Transaction
amount (£)
Balance
outstanding at
period end (£)

C6 Other information

/ Notes

December 2007

4

APPENDIX 2

The Scots Philosophical Association

SC040535

Additional analysis (1)

Analysis of receipts and payments

1 Donations

1 Donations
Unrestricted
funds
to nearest £
Restricted funds
to nearest £
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
Total current
period
to nearest £
Total last period
to nearest £
-
-
-
-
Total
2 Grants
- - - - - -
-
Unrestricted
funds
to nearest £
-
Restricted funds
to nearest £
- - -
Total current
period
to nearest £
-
Total last period
to nearest £
Philosophical Quarterly Profit Share 76 770 76 770
-
-
-
Total
3 Gross receipts from other charitable activities
76 770 - 76 770 -
-
Unrestricted
funds
to nearest £
-
Restricted funds
to nearest £
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
-
Total current
period
to nearest £
-
Total last period
to nearest £
Returned Overpayment 92 92
Springer Nature LI 25 25
-
-
-
-
-
-
Total 117 - - - 117 -
reference error - - - reference error -

4 Payments relating directly to charitable activities

Unrestricted
funds
to nearest £
Unrestricted
funds
to nearest £
Restricted funds
to nearest £
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
Total current
period
to nearest £
Total current
period
to nearest £
Total last period
to nearest £
-









43,693
-
-
-
-
-
-
-
-
-
-
Total - - - - - -
- - - - - -

Additional notes (1)

December 2007

APPENDIX 2

SC040535

Additional analysis (2)

5 Breakdown of unrestricted funds

5 Breakdown of unrestricted funds
Receipts Scots
Philosophical
Association
Current Account
Scots
Philosophical
Association
Savings Account
Unrestricted
fund 3 - enter
name of fund
below
Unrestricted
fund 4 - enter
name of fund
below
Total
unrestricted
funds
Total
unrestricted
funds last
period
Donations -
Legacies -
Grants 76 770 76 770 -
Receipts from fundraisingactivities -
Gross tradingreceipts -
buildings 2 606 1,019
Rents from land & buildings -
Gross receipts from other charitable activities 116 116
Sub total
Receipts from asset & investment sales
79 492 - - - 79 492 -
cross ref error
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
Sub total
Total receipts
Payments
- - - - - -
79 492 - - - 79 492 -
56 580
960
1 141
cross ref error
Expenses for fundraisingactivities -
Gross trading payments -
Investment management costs -
Payments relatingdirectlyto charitable activities -
Grants and donations 56 580 56 580 43,693
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs 960 960 1 536
Other 1 141 1 141 411
Sub total
Payments relating to asset and investment
movements
-
58 680 - - - 58 680 1 947
-
Purchases of fixed assets -
Purchase of investments -
Sub total
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year
- - - - - -
-
58 680 - - - 58 680 1 947
-
20 812 - - - 20 812 1 947)
(
-
20 812 - - - 20 812 1 947)
(
cross ref error
Nature andpurpose of funds

Additional notes (2)

December 2007

APPENDIX 2

The Scots Philosophical Association

SC040535

Additional analysis (3)

Receipts
6 Breakdown of restricted funds
Restricted fund
1 - enter name of
fund below
Restricted fund
2 - enter name of
fund below
Restricted fund
3 - enter name of
fund below
Restricted fund
4 - enter name of
fund below
Total restricted
funds
Total restricted
funds last
period
Donations -
Legacies -
Grants -
Receipts from fundraisingactivities -
Gross tradingreceipts -
Income from investments other than land and
buildings
-
Rents from land & buildings -
Gross receipts from other charitable activities -
Sub total
Receipts from asset & investment sales
- - - - - -
-
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
Sub total
Total receipts
- - - - - -
- - - - - -
-
Payments
Expenses for fundraising activities -
Gross trading payments -
Investment management costs -
Payments relating directly to charitable activities -
Grants and donations -
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
-
-
Sub total
Payments relating to asset and investment
movements
- - - - - -
-
Purchases of fixed assets -
Purchase of investments -
Sub total
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year
- - - - - -
-
- - - - - -
-
- - - - - -
-
- - - - - -
-

Nature and purpose of funds

Additional notes (3)

December 2007

APPENDIX 1 Achievements and perfomiance Summary of the maln achlevements of The Ass(Miati￿ made grants of £5(M)O to six units teathing Philosophy in the charity during the financial period Scottish unNers￿e$ IAberfeen. Dundee. Edinbuwh, Glasgow, Sl Andrevts. aNJ StidiNJ). or this sum, £2C((l is lo be used for Philosophy Postoraduate aciiwbes and travel. The remainino £3￿0 is to be used for departM￿ts1 events. The As5cQabC￿ contritth £5LK(I to a Centenary Fellchyship. which brings an academK to a Scottish University. In 202&24. a M5itor was br￿gh to Stirling. The Aswalim agre8 to fijnd 23 academic conferenc8s at Scottish UnIvers￿es. Because we repay events after they have happened, we paid for 22 conference frcrfn thi8 year and previcws years. for a totsl of £21,579 62. The AsscKxakn ran a (x¥rfe￿ and Annual General Meeting in Edinburgh. Financial review Brief statement of the charity's policy At dose of September 2023, the charity reseNes of £312,663.[￿ held on reserves a (>Jrrent aLxcNJnt armj sawrvJs aLX(NJnt. As of this report. the ￿serveS staThl at £343,778.88.Tr rev8nug for th8 tharity derives primarily from its shara of the proffts of The Phlosophical Quartorty. a journal housed in St Andrews partially own8d by the SP￿ In r￿nt y8ars. thgre has been (rfync8m that I￿rnal proffts would decrease du8 to OP8n access requiremnts. However, this has not hap￿￿￿. Thg charity is in th& (Kess of c￿nVe￿]rO into an SCIO. Once this is ¢x)mplete, the trf)ar(I o)ns¥Jering to invesl the wrves. D•tails of any deficit Donated facllltles and {If any

APPENDIX 1 other optional information Declaration Tho trusteas declarn that they hav• apwovgd thg trustg8s' roport abovo. Slgned on bghalf of the charlty's trustees Slgnature{sl OSCR willaccept dlpii*l ortyped Full name{s) Position {e.g. Chair) Treasur Datg 8 April 2025