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← Baleap

2024-07-31-accounts

Charity registration number 1139147

Company registration number 7330723 (England and Wales)

BALEAP

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

BALEAP

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees C Heyns
L Hanson
N Ingall
F Wallace
B Brown
A Ziomek
J Raynor
B Bond
L Connolly
A Hewitt
A Bakogiannis (Appointed 19 April 2024)
H Jones (Appointed 19 April 2024)
K Whiteside (Appointed 19 April 2024)
Charity number 1139147
Company number 7330723
Principal address 68, Haining Road,
Renfrew
PA4 0AH
Registered office Unit F1
Intec
Parc Menai
Bangor
Gwynedd
Wales
LL57 4FG
Independent examiner Barrie Buels

BALEAP

CONTENTS

Page
Trustees' report 1 - 9
Statement of trustees' responsibilities 10
Independent examiner's report 11
Statement of financial activities 12
Balance sheet 13
Statement of cash flows 14
Notes to the financial statements 15 - 20

BALEAP

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 JULY 2024

The trustees present their annual report and financial statements for the year ended 31 July 2024.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's Memorandum and Articles of Association, the Companies Act 2006 and the Statement of Recommended Practice, "Accounting and Reporting by Charities (FRSSE), effective January 2015".

Objectives and activities

The charity's objects are, for the benefit of the public, the advancement of learning, teaching and research in the field of English for Academic Purposes (EAP) including, without being limited to:

  1. enhancing the quality of learning and teaching of English for Academic Purposes in further and higher education;

  2. supporting the professional development of those involved in learning, teaching, scholarship and research in English for Academic Purposes;

  3. providing an accreditation scheme for courses and practitioners in English for academic purposes and

  4. promoting and disseminating understanding of English for Academic Purposes to relevant stakeholders.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

In order to achieve its charitable objects, BALEAP undertakes a range of activities including face-to-face and online events, publication of research and conference presentations and production of statements of good practice such as teacher competencies and guidelines for testing.

BALEAP has until now carried out its work through the activities of sub-committees and working parties which report regularly to an executive committee, which in return reports to an Annual General Meeting. The subcommittees currently comprise the BALEAP Accreditation Scheme (BAS) committee, which deals with both individual and institutional accreditation and the Research and Publications (RP) committee. These are more stable entities with long-term aims. Working parties are set up to deliver specific projects over a short term. Currently, there is a working party to support the development of the Teaching EAP Fellowship Scheme headed by the TEAP Officer.

The professional development of EAP practitioners is achieved through regular Professional Issues Meetings (PIMs), a biennial conference, a Research Training Event Series (ResTES) and occasional webinars. PIMs are held usually three times a year, hosted by a member institution. ResTES events are often linked to PIMs or are organised as independent meetings. All events are open to members and non-members and PIMs are usually also attended by publishers' representatives to promote teaching books and other support material. Since the pandemic most events have been hosted online which has helped to increase accessibility for overseas members and since the easing of restrictions there are now several hybrid events with some sessions being available to an online audience.

Both the institutional accreditation schemes (BAS) and the individual accreditation scheme (TEAP) organise regular events to familiarise practitioners with the schemes. All members have access to a discussion list through which they can engage in discussion on topics of mutual concern, engage in informal consultancy or surveys and obtain advice about testing, materials for courses, syllabus design and recruitment. These activities contribute to the public benefit by enabling teachers to become better informed about the nature of their work and thus provide higher quality teaching to international students on EAP programmes.

BALEAP

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 JULY 2024

There are also now twelve Special Interest Groups (SIGs) to allow members to develop interests in specific areas that might not be covered in the same depth by existing events and training opportunities. The SIGs are:

Over the period of August 2023 - July 2024, the SIGs have continued to develop their programmes and build membership. The Developing, Teaching and Testing Academic Listeners SIG is no longer operating, and the new EMI SIG came on board.

BALEAP contributes to the public benefit of students through its Accreditation Scheme (BAS), which is designed to ensure the quality of EAP courses. Accredited courses are listed on the website so that students can be sure they are choosing a high-quality course. Members of the accreditation scheme are re-accredited every four years to maintain the original quality of the courses. Individual accreditation is provided by the Teaching EAP Fellowship Scheme which provides professional development support, mentoring and a qualification at Associate Fellow, Fellow and Senior Fellow levels for BALEAP members.

BALEAP

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 JULY 2024

Achievements and performance (1 August 2023 – 31 July 2024):

In June 2023 there were 535 memberships, including 125 overseas individual members and 15 overseas institutions. In June 2024 there were 377 individual members, including 105 overseas. There were 118 institutional members, including 19 overseas.

Professional Issues Meetings (PIMS) and Special Interest Groups (SIGs)

PIMS:

There were two PIMs in 2023 and two in 2024.

• Durham University PIM : AI-assisted academic writing – who’s the author now?

We’ll be exploring how HEIs, and EAP / ESP teachers and high-stakes assessment course designers are responding to the latest advances in AI tools available to our students. Neural Machine Translation seems to be moving texts from flawed to ‘too good’, while Transformer AI is getting creative: generating text, mimicking writing styles, and even producing plausible academic misinformation. What does this mean for the role of English language competence, digital literacy in academia, and authorship in HE? How are HEI policies adapting, and how are / should we be teaching and assessing our pre-sessional and in-sessional students?

• Heriot-Wat University PIM: Multimodality in EAP contexts

Multimodality: “the investigation of diverse modes of communication and their expressions” (Bateman 2014). What can multimodality mean in our context?

As EAP professionals our work relies on effective collaboration across and beyond the university. However, our willingness to collaborate may not always be reciprocated by faculties, students and other stakeholders. Join us at King’s College London to discuss this issue, consider how power is shared in higher education and exchange ideas on how we can build influence effectively.

Examining how the landscape of EAP courses and the balance of EAP roles have altered in the shadow of the global pandemic.

This BALEAP PIM marked the first instance of being hosted internationally. We hope that, in the future, there will be additional opportunities to organise PIMs at member institutions in other countries.

SIGs:

The BALEAP SIGs have continued to be active with events taking place over the year including webinars, workshops, symposia, coffee mornings and other networking events. They have continued to build their infrastructures, setting up twitter accounts, developing their websites and embedding themselves within the EAP community in the UK and overseas.

Regrettably, the Developing, Teaching, and Testing Academic Listeners SIG is no longer active, and the SIG Officer has also decided to step down from the role. As a result, it will be necessary to appoint an interim SIG Officer, who will formally assume the position following the AGM next year.

BALEAP

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 JULY 2024

BALEAP Accreditation Scheme:

In 2023/24 BAS assessors conducted 9 accreditation visits using the new criteria. All visits had successful outcomes.

The visits that took place between 1 Aug 2023 and 31 Jul 2024:

2023

2024

The annual membership-facing BAS event took place on 11 May 2024 at the University of Manchester, with 41 attendees including three external speakers but not counting assessors, BAS Chair and BAS administrator. The event was titled ‘EAP outside the box’ and was linked to a core principle in the accreditation handbook (contextualisation).

The Impactful Collaboration award attracted only one application, which was being evaluated in the time frame of this report.

Progress is being made about direct payments to BAS assessors, with a meeting held on 20 June 2024 (BALEAP Chair, Treasurer, BAS Chair and BAS incoming Chair, and BAS Administrator) to look at a draft letter of agreement per visit between assessors and BAS. This will be followed by a letter of agreement for the BAS assessor role overall, and letter templates to institutions.

BAS assessors met on 10 May 2024 (this is one of two formally scheduled BAS assessor meetings, normally taking place in May and October). The meeting included planning 2024 visits and post-visits arrangements, a discussion of payment guidelines, and preparation for the 11 May 2024 event.

It was also decided that the accreditation visit fees would increase, from the 2024 AGM onwards, from £175 per assessor per day to £250 per assessor per day, and the report writing fee (one-off) increase from £200 to £300.

TEAP:

There have been 23 applications for individual accreditation across the 2 submission points (June and November 2024). Three of 11 June submissions were successful with decisions on referrals and the November submissions still pending. All submissions are now under the new TEAP criteria and anecdotal feedback suggests that these criteria are easier to work with for most applicants and assessors whilst still requiring candidates to evidence the same competencies.

Amendments have been made to the TEAP Handbook and this has now been uploaded to the website.

Funding has been awarded for two scholarship projects focusing on the TEAP scheme. £5000 has been awarded to Carole MacDiarmid (University of Glasgow) and Lindsay Knox (Edinburgh) for a project titled: A phenomenographic exploration of the concept EAP teacher competence.

A further £800 has been awarded to Wayne Rimmer (University of Manchester) for his project: A cognitive-based evaluation of the contribution of observation to the individual BALEAP TEAP scheme

BALEAP

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 JULY 2024

Mentoring, observing, assessing:

Actions for the next quarter:

Actions for longer term:

Research Training Events (ResTES) and Funding:

Four events were planned for the year:

ResTES: Collaborative Autoethnography: Opportunities and Challenges – 14 June 2023

Building on EAP practitioner experience of collaborative autoethnography (CAE) (e.g., Carr et al, 2021), this online ResTES will provide a forum to discuss CAE and the opportunities and challenges it may offer to EAP practitioners. We will first outline and reflect on our experiences of a collaborative autoethnography process and how we began together. We will then move onto ethical considerations and other questions relevant to CAE, drawing on insights offered by Lapadat (2017) and others. Finally, session participants will identify opportunities and challenges for CAE in their own EAP and other related learning and teaching contexts, what might be involved, and what their next steps might be.

ResTES: Exploring the realities endured by students labelled international: Insights from interculturality and higher education – 21 February 2024

This talk will draw on recently completed doctoral research to critically examine the experiences of students labelled international and the implications resulting from the ongoing process of hyper-internationalisation and systematic differentiation between home and international students. The talk aims to present three ongoing research directions that are of interest to academics in UK higher education institutions (HEIs) and other study destinations where neoliberal rationality (Brown, 2015) is increasingly gaining momentum. The first direction challenges the underpinnings of the international label and makes use of narratives by students labelled international to tackle deficit discourses and highlight how students are actively positioned “outside the nationally defined realm of demands for educational equality” (Brook, 2018, p.756). The second direction sheds light on how problematic positivist approaches to culture and interculturality (Dervin, 2011) are increasingly shaping the realities endured by students labelled international within and beyond the classroom and compromising their potential to construct any meaningful sense of belonging. The third direction looks at the UK’s HE sector as a whole and makes use of recent statistics to question the current direction of neoliberal HE

ResTES: What is always being done, no matter who is doing it? An institutional ethnography of language and race on UK pre-sessionals - 1 May 2024

This talk is based on the early stages of my doctoral research into UK pre-sessional courses. I will introduce institutional ethnography (IE), which looks at the everyday work that goes on inside an institution and asks how this work is standardised. In other words: What is always being done, no matter who is doing it? This makes IE particularly useful for analysing pre-sessionals, where contracts may be temporary and turnover high.

BALEAP

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 JULY 2024

IE is exciting because it is methodologically radical. Drawing from anti-positivist feminism and critical theory, it directs us to really examine what we have normalised as our “work”, especially when it involves doing things that seem counterintuitive. I am not aware of any work that applies IE to EAP, so I hope my finished research will act as a sort of methodological template that others can pick up and apply to their own contexts.

BALEAP Dissertation:

The winner of the 2024 BALEAP MA Dissertation award was Paul Robertson with his dissertation entitled: 'Student and staff perceptions of student digital competencies on an English-Medium international foundation year programme in Europe, with reference to the EU’s Digital Competence Framework for Citizens (DigComp 2.2)'

BALEAP News:

The Chair continues to write regular BALEAP news articles for the Journal of English for Academic Purposes , providing updates on BALEAP activity six times a year. For the last year we have been featuring all the Special Interest Groups (SIGs).

The BALEAP AGM took place online on the 19[th] April 2024.

Financial review

At the end of the financial year, the charity had net resources amounting to £489,402 (2023: £425,623). The trustees consider this adequate to continue the planned work of the charity.

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks.

BALEAP

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 JULY 2024

Future plans (1 August 2023 to 31 July 2024):

Events:A range of events will be taking place between August 2024 and July 2025. TEAP events:

PIM: Challenges and Tensions in Material Design for English for Academic Purposes – 1 November 2024 at the University of Portsmouth.

At our PIM we will look to explore the challenges and tensions faced by practitioners in designing effective and appropriate materials for English for Academic Purposes programmes. Challenges faced by materials designers include the tension between disciplinary authenticity of the content and accessibility not only to students, but also to tutors, some of whom may have to ‘switch gears’ from general EFL to EAP in a short period of time. Resolving tensions such as these requires a fine balance and careful decision making.

Assessment Roadshow 3: Exploring practical strategies for using ChatGPT to enhance grading and feedback (13.12.2025)

In this hands-on webinar, participants will explore practical strategies for using ChatGPT to enhance grading and feedback processes in English language assessments. The main focus will be on how ChatGPT can be used to analyse and provide feedback on written performances, simulating the grading process. Using some published learner performances, participants will compare their own grading with ChatGPT’s feedback, learning how to refine and improve the AI’s suggestions to make them more useful and actionable for students.

We will also explore how to fine-tune the feedback generated by ChatGPT to align more closely with established grading criteria, ensuring that AI can support teachers effectively without replacing their essential role.

Assessment Roadshow 4: Integrated Skills Assessment in EAP: Designing Mediation Tasks with Practical Applications (19.03.2025).

ResTES: Publishing practice-based research materials – 22 January 2025

English for Academic Purposes at its best is characterised by a reciprocal and dynamic relationship between research and teaching: dilemmas arising in the EAP classroom inspire research questions, and in turn, research guides future teaching practice. Therefore, EAP practice is enriched when teachers engage in research and disseminate their findings to the wider EAP community. The aim of these three short workshops is to work with members of BALEAP to plan a small-scale research project in their own teaching context and support them in writing up the project for journal publication. Workshop I focuses on why we should write and publish, and what makes an EAP practice-based paper publishable. Workshop II will focus on publication itself: selecting the right journal, tailoring writing to the audience, and arguing newsworthiness. Workshop III will focus on the review process, dealing with reviewer comments, and how to promote our published articles.

PIM : Transitions and Transformations: The key roles of the EAP practitioner – University of Hertfordshire – 7 March 2025

BALEAP

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 JULY 2024

This PIM aims to explore the key themes of Transition and Transformation for students embarking on their academic journeys and beyond. The focus here is on the vital roles we play as EAP practitioners in firstly supporting students to successfully bridge the (at times significant) gap to academic study and then enabling students to maximise their potential to make a university education a truly life-changing experience for them.

BALEAP Conference: University of Plymouth - 14 – 17 April 2025

In 2023, EAP was put under deconstruction. In 2025, we are celebrating EAP as co-construction.

While EAP practitioners share a commitment to enhancing the international student experience, we may find ourselves very differently positioned and/or valued by our institutions. BALEAP 2025 invites an exploration of unique positionings, ‘third spaces’, and collaborative projects that reach across and beyond the university.

The conference aims to explore questions such as:

The BALEAP AGM will take place during the conference and the incoming Chair, Hannah Jones, will formally take over for the outgoing Chair, Conrad Heyns.

There is one Executive role that has been filled in the interim and will be officially announced at the conference.

BAS event: What we do: Learning from 3 years of the new BAS criteria – University of Reading – 17 May 2025

PIM: Professional Growth and Development in EAP: Exploring Current Practices and Imagining Future Possibilities

Queen Mary, University of London, invites you to join us for a ‘slow’ online PIM, in which we want to explore how we grow professionally as EAP practitioners and scholars, what supports our development, and how we pursue interests and choose to specialise in different areas of EAP. We want to explore both personal motivations and institutional options of support, including the value of mentorship and coaching in EAP.

BAS:

The BAS assessors will be carrying out a series of accreditation visits over the course of the year both in the UK and overseas. There will also be the annual BAS free event on the 17th May 2024.

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Structure, governance and management

The charity is a company limited by guarantee, governed in accordance with its Memorandum and Articles of Association.

BALEAP

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 JULY 2024

The trustees, who are also the directors for the purpose of company law, and who served during the year were:

Executive Committee:

Mr Conrad Heyns Chair (April 2021 – April 2025) Ms Hannah Jones Incoming Chair (April 2024 – April 2025) Mr Ben Brown Treasurer (April 2022 – April 2025) Ms Fiona Wallace Events Officer (April 2022 - April 2025) Ms Anna Ziomek Testing Officer (April 2023 – April 2026) Ms Lisa Hanson Information and Publicity Officer (April 2023 – April 2026) Ms Joanne Raynor Web Officer (April 2023 – April 2026) Mr Angelos Bakogiannis Research and Publications Officer (2024 -2027) Ms Bee Bond TEAP Officer (April 2023 – April 2026) Ms Natasha Ingall Ordinary Member (April 2023 – April 2026) Ms Laura Connolly Ordinary Member (April 2023 – April 2026) Mr Andrew Hewitt (April 2023 – April 2026) Ms Lia Blaj-Ward BAS Chair (April 2022 - April 2025) Ms Karin Whiteside Incoming BAS Chair (2024-2025) SIGs Officer position vacant

None of the trustees has any beneficial interest in the company. All the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

The induction process for newly appointed trustees comprises an email outlining the duties of the executive members, a copy of the articles of association and information about specific aspects of the charity's work including the powers and responsibilities of individual trustees and the Board. A brief history of the charity, copies of Board minutes, accounts, and a copy of the Charity Commission Guidance 'The Essential Trustee: What you need to know' are available for new trustees electronically in the BALEAP Google Drive shared folders.

BALEAP supports the professional development of those involved in learning, teaching, scholarship and research in English for Academic Purposes (EAP). The organisation was founded in 1972 as SELMOUS (Special English Language Materials for Overseas University Students) and became The British Association of Lecturers in English for Academic Purposes in 1989. It became a company and charity in 2010, changing its name to BALEAP.

The trustees are not aware of any related parties.

The trustees have assessed the major risks to which the charity is exposed and are satisfied that there are systerms in place to mitigate exposure to the major risks.

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The trustees' report was approved by the Board of Trustees.

C Heyns

Dated: 4 April 2025

BALEAP

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 JULY 2024

The trustees, who are also the directors of BALEAP for the purpose of company law, are responsible for preparing the Trustees' Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these accounts, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

BALEAP

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF BALEAP

I report to the trustees on my examination of the financial statements of BALEAP (the charity) for the year ended 31 July 2024.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

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:

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.

Barrie Buels FCCA FCIE Crestmere Limited

Unit F1, Intec Parc Menai, Bangor Gwynedd LL57 4FG

Dated: 4 April 2025

BALEAP

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 JULY 2024

Unrestricted
Unrestricted
funds
funds
2024
2023
Notes
£
£		 Unrestricted
Unrestricted
funds
funds
2024
2023
Notes
£
£		 Unrestricted
Unrestricted
funds
funds
2024
2023
Notes
£
£
funds
2023
£
Income and endowments from:
Donations and legacies
3		 80,375
4,577
39,346
124,298
69,886
69,886
54,412		 77,665
Investments 2,174
Other income
4		 132,506
Total income
Expenditure on:
212,345
Charitable activities
5		 184,360
Total expenditure 184,360
Net income and movement in funds 27,985
Reconciliation of funds:
Fund balances at 1 August 2023 393,039
447,451		 365,054
Fund balances at 31 July 2024 393,039

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

BALEAP

BALANCE SHEET

AS AT 31 JULY 2024

Notes
Current assets		 2024 2023
£ £ £ £
42,578
489,402
531,980
(84,529)		 447,451 35,710
425,623
461,333
(68,294)
Debtors
10
Cash at bank and in hand
Creditors: amounts falling due within
one year
11
Net current assets 393,039
The funds of the charity
Unrestricted funds
12		 447,451
447,451		 393,039
393,039

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 July 2024.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on 4 April 2025

B Brown

Company registration number 7330723 (England and Wales)

BALEAP

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 JULY 2024

Notes
Cash flows from operating activities
Cash generated from operations
14
Investing activities		 2024 2023
£ £ £ £
4,577 59,202
4,577
-
63,779
425,623
489,402		 2,174
21,846
Investment income received
Net cash generated from investing
activities
Net cash used in financing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year
2,174
-
24,020
401,603
425,623

BALEAP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024

1 Accounting policies

Charity information

BALEAP is a private company limited by guarantee incorporated in England and Wales. The registered office is Unit F1, Intec, Parc Menai, Bangor, Gwynedd, LL57 4FG, Wales.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

BALEAP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2024

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

During the year the charity operated a single unrestricted income fund. Accreditation, Professional Issues Meetings and similar meetings are regarded as integral to the charity's general objects and activities and are identified as components of the single unrestricted fund.

1.6 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

BALEAP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2024

1 Accounting policies

(Continued)

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.8 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Donations and legacies

Donations and legacies
Unrestricted Unrestricted
funds funds
general general
2024 2023
£ £
Membership fees 80,375 77,665

4 Other income

Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Enter ac937 in database
19,320
20,105
Enter ac938 in database
4,680
4,185
Enter ac939 in database
15,346
108,216
39,346
132,506		 Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Enter ac937 in database
19,320
20,105
Enter ac938 in database
4,680
4,185
Enter ac939 in database
15,346
108,216
39,346
132,506
funds
2023
£
Enter ac937 in database 20,105
Enter ac938 in database 4,185
Enter ac939 in database 108,216
132,506

BALEAP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2024

5 Charitable activities

Conferences and meetings
Publications
Website related costs
Administration costs
JEAP costs
TEAP accreditation and events
Awards and funding
Accreditation expenses
Accountancy
Governance
Unrestricted fund expenditure		 2024 2023
£ £
5,098 100,286
954 1,980
9,357 5,361
16,730 29,781
22,188 17,849
1,125 875
8,552 20,696
3,272 5,042
2,610 1,890
- 600
69,886 184,360
6
Net movement in funds		 2024 2023
The net movement in funds is stated after charging/(crediting): £ £

7 Trustees

None of the trustees (or any persons connected with them) received any remuneration during the year.

Payments are made to academic institutions to compensate them for time spent on the academic business of the charity. No such payments are made in respect of the governance of the charity.

8 Employees

The average monthly number of employees during the year was:

The average monthly number of employees during the year was:
2024 2023
Number Number
Total - -
There were no employees whose annual remuneration was more than £60,000.

Remuneration of key management personnel

The remuneration of key management personnel was as follows:

9 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

BALEAP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2024

10
Debtors
Amounts falling due within one year:
Other debtors
11
Creditors: amounts falling due within one year
2024 2023
£ £
42,578 35,710
Accruals and deferred income 2024 2023
£ £
84,529 68,294

12 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 August
2023
Incoming
resources
Resources
expended
At 31 July
2024
£
£
£
£
General funds
393,039
124,298
(69,886)
447,451		 At 1 August
2023
Incoming
resources
Resources
expended
At 31 July
2024
£
£
£
£
General funds
393,039
124,298
(69,886)
447,451		 At 1 August
2023
Incoming
resources
Resources
expended
At 31 July
2024
£
£
£
£
General funds
393,039
124,298
(69,886)
447,451		 At 1 August
2023
Incoming
resources
Resources
expended
At 31 July
2024
£
£
£
£
General funds
393,039
124,298
(69,886)
447,451		 At 1 August
2023
Incoming
resources
Resources
expended
At 31 July
2024
£
£
£
£
General funds
393,039
124,298
(69,886)
447,451
£ £ £ £
124,298
General funds 393,039 (69,886) 447,451
Previous year:
At 1 August
2022
Incoming
resources
Resources
expended
At 31 July
2023
£
£
£
£
General funds
365,054
212,345
(184,360)
393,039

13 Related party transactions

There were no disclosable related party transactions during the year (2023 - none).

14
Cash generated from operations		 2024 2023
Surplus for the year
Adjustments for:
Investment income recognised in statement of financial activities
Movements in working capital:
(Increase) in debtors
Increase/(decrease) in creditors
Cash generated from operations		 £ £
54,412 27,985
(4,577) (2,174
(6,868) (3,320
16,235 (645
59,202 21,846

BALEAP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2024

15 Analysis of changes in net funds

The charity had no material debt during the year.