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**<br>**from**||01<br>Day|||09<br>Month||||2023<br>Year||**to**|Day<br>31||Month<br>08|||||Year<br>**2024**|||
|**Section A Statement of receipts and payments**|||||||||||||||||||||||
||**Unrestricted**<br>**funds**||**Restricted**<br>**funds**|||||**Expendable**<br>**endowment**<br>**funds**|||||**Permanent**<br>**endowment**<br>**funds**||||**Total funds**<br>**current period**|||||**Total funds last**<br>**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<br>Proceeds from sale of investments<br>**_A2 Sub total_                        -**<br>**-**<br>**-**<br>**_Total receipts_              79 492**<br>**-**<br>**-**<br>~~——~~|||||||||||||**-**<br>**-**|**-**<br>**-**|**-**<br>**-**||**-**<br>**-**<br>**-**<br>**79 492**|**-**<br>**-**<br>**-**<br>**79 492**|**-**<br>**-**<br>**-**<br>**79 492**|**-**<br>**-**<br>**-**<br>**79 492**||**-**<br>**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|Other**1 141**||||||||||||||||**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<br>Purchase of investments<br>**_A4 Sub total_                         -**<br>**-**<br>**-**<br>**_Total payments_              58 680**<br>**-**<br>**-**<br>~~——————~~|||||||||||||**-**<br>**-**|**-**<br>**-**|**-**<br>**-**||**-**<br>**-**<br>**-**<br>**58 680**|**-**<br>**-**<br>**-**<br>**58 680**|**-**<br>**-**<br>**-**<br>**58 680**|**-**<br>**-**<br>**-**<br>**58 680**||**-**<br>**45 640**|
|**_Net receipts / (payments)_**<br>**A5 Transfers to / (from) funds**<br>**_Surplus / (deficit) for year_**|**20 812**<br>**-**<br>**-**<br>**-**<br>**20 812**<br>**44 621)**<br>**(**<br>**-**<br>**20 812**<br>**-**<br>**-**<br>**-**<br>**20 812**<br>**44 621)**<br>**(**<br>~~=——————~~||||||||||||||||||||||





## **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<br>Period end date|
|**charity for the period**|Day<br>Month<br>Year<br>Day<br>Month<br>Year<br>01<br>09<br>2023<br>**to**<br>31<br>08<br>2024|
|**Set out on pages**|(remember to include the page<br>numbers of additional sheets)|
|||
|**Respective**<br>**responsibilities of**<br>**trustees and examiner**|The charity’s trustees are responsible for the preparation of the accounts in accordance<br>with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the<br>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**<br>**examiner’s statement**|My examination is carried out in accordance with Regulation 11 of the 2006 Accounts<br>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<br>requirements:<br>a. to keep accounting records in accordance with section 44(1) (a) of<br>the 2005 Act and Regulation 4 of the 2006 Accounts Regulations,<br>and<br>b. to prepare accounts which accord with the accounting records and<br>comply with Regulation 9 of the 2006 Accounts Regulations<br>have not been met, or<br>2. to which, in my opinion, attention should be drawn in order to enable a<br>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
La*1 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
Tot*1
D•t*ll$
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**<br>**C4a Trustee expenses**<br>**C5 Transactions with**<br>**trustees and connected**<br>**persons**<br>**C4b Trustee expenses -**<br>**details**<br>**C3b Trustee remuneration -**<br>**details**<br>**C1 Nature and purpose of**<br>**funds**_(may be stated on_<br>_analysis of funds worksheets)_<br>**C2 Grants**|||||||
||To advance education, and in particular through: (a) promoting the study of philosophy generally; (b)<br>facilitating the exchange of views on philosophical topics among those teaching the subject in Scotland; and<br>(c) providing a regular opportunity for the informal discussion of matters of general interest to philosophers,<br>including particularly questions concerning with the teaching of philosophy. This is achieved through grants<br>to<br>Scottish Universities Deparments of Philosophy for fellowships, conferences, post-graduate education and<br>other philosophical activities.||||||
||**Type of activity or project supported**|||**Individual /**<br>**institution**|**Number of grants**<br>**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**<br>|
||||||||
||If no remuneration was paid during the period to any charity trustee or pers<br>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<br>(otherwise complete section 4b)||||s this box||
||||||**Number of**<br>**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~~<br>Edinburgh)||~~uns o nversy o~~||**1**|**200**|
||||||||
||||||||
||**Nature of relationship**||**Nature of transaction**||**Transaction**<br>**amount (£)**|**Balance**<br>**outstanding at**<br>**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**<br>**funds**<br>**to nearest £**||**Restricted funds**<br>**to nearest £**|**Expendable**<br>**endowment**<br>**funds**<br>**to nearest £**|**Permanent**<br>**endowment**<br>**funds**<br>**to nearest £**|**Total current**<br>**period**<br>**to nearest £**||**Total last period**<br>**to nearest £**|
|||||||**-**|||
|||||||**-**|||
|||||||**-**|||
|||||||**-**|||
|**Total**<br>**2 Grants**|**-**||**-**|**-**|**-**|**-**||**-**|
||**-**<br>**Unrestricted**<br>**funds**<br>**to nearest £**||**-**<br>**Restricted funds**<br>**to nearest £**|**-**|**-**|**-**<br>**Total current**<br>**period**<br>**to nearest £**||**-**<br>**Total last period**<br>**to nearest £**|
|Philosophical Quarterly Profit Share|**76 770**|||||**76 770**|||
|||||||**-**|||
|||||||**-**|||
|||||||**-**|||
|**Total**<br>**3  Gross receipts from other charitable activities**|**76 770**||**-**|||**76 770**||**-**|
||**-**<br>**Unrestricted**<br>**funds**<br>**to nearest £**<br>||**-**<br>**Restricted funds**<br>**to nearest £**|**Expendable**<br>**endowment**<br>**funds**<br>**to nearest £**|**Permanent**<br>**endowment**<br>**funds**<br>**to nearest £**|**-**<br>**Total current**<br>**period**<br>**to nearest £**||**-**<br>**Total last period**<br>**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**<br>**funds**<br>**to nearest £**|**Unrestricted**<br>**funds**<br>**to nearest £**|**Restricted funds**<br>**to nearest £**|**Expendable**<br>**endowment**<br>**funds**<br>**to nearest £**|**Permanent**<br>**endowment**<br>**funds**<br>**to nearest £**|**Total current**<br>**period**<br>**to nearest £**|**Total current**<br>**period**<br>**to nearest £**|**Total last period**<br>**to nearest £**|
|---|---|---|---|---|---|---|---|---|
|||||||**-**|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|**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**<br>**Philosophical**<br>**Association**<br>**Current Account**||**Scots**<br>**Philosophical**<br>**Association**<br>**Savings Account**|**Unrestricted**<br>**fund 3 - enter**<br>**name of fund**<br>**below**|**Unrestricted**<br>**fund 4 - enter**<br>**name of fund**<br>**below**|**Total**<br>**unrestricted**<br>**funds**|**Total**<br>**unrestricted**<br>**funds last**<br>**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_**<br>**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_**<br>**_Total receipts_**<br>**Payments**|**-**||**-**|**-**|**-**|**-**|**-**|
||**79 492**||**-**|**-**|**-**|**79 492**|**-**|
||**56 580**<br>**960**<br>**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_**<br>**Payments relating to asset and investment**<br>**movements**||||||**-**||
||**58 680**||**-**|**-**|**-**|**58 680**|**1 947**|
|||||||-||
|Purchases of fixed assets||||||**-**||
|Purchase of investments||||||**-**||
|**_Sub total_**<br>**_Total payments_**<br>**_Net receipts / (payments)_**<br>**Transfers to / (from) funds**<br>**_Surplus / (deficit) for year_**|**-**||**-**|**-**|**-**|**-**|**-**|
|||||||-||
||**58 680**||**-**|**-**|**-**|**58 680**|**1 947**|
|||||||-||
||**20 812**||**-**|**-**|**-**|**20 812**|**1 947)**<br>**(**|
|||||||||
|||||||**-**||
|||||||||
||**20 812**||**-**|**-**|**-**|**20 812**|**1 947)**<br>**(**|
|||||||cross ref error||
|**Nature andpurpose of funds**||||||||
|||||||||



Additional notes (2) 

December  2007 



APPENDIX 2 

## **The Scots Philosophical Association** 

## **SC040535** 

## **Additional analysis (3)** 

|**Receipts**<br>**6  Breakdown of restricted funds**|**Restricted fund**<br>**1 - enter name of**<br>**fund below**|**Restricted fund**<br>**2 - enter name of**<br>**fund below**|**Restricted fund**<br>**3 - enter name of**<br>**fund below**|**Restricted fund**<br>**4 - enter name of**<br>**fund below**|**Total restricted**<br>**funds**|**Total restricted**<br>**funds last**<br>**period**|
|---|---|---|---|---|---|---|
|Donations|||||**-**||
|Legacies|||||**-**||
|Grants|||||**-**||
|Receipts from fundraisingactivities|||||**-**||
|Gross tradingreceipts|||||**-**||
|Income from investments other than land and<br>buildings|||||**-**||
|Rents from land & buildings|||||**-**||
|Gross receipts from other charitable activities|||||**-**||
|**_Sub total_**<br>**Receipts from asset & investment sales**|**-**|**-**|**-**|**-**|**-**|**-**|
||||||-||
|Proceeds from sale of fixed assets|||||**-**||
|Proceeds from sale of investments|||||**-**||
|**_Sub total_**<br>**_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_**<br>**Payments relating to asset and investment**<br>**movements**|**-**|**-**|**-**|**-**|**-**|**-**|
||||||-||
|Purchases of fixed assets|||||**-**||
|Purchase of investments|||||**-**||
|**_Sub total_**<br>**_Total payments_**<br>**_Net receipts / (payments)_**<br>**Transfers to / (from) funds**<br>**_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