Company regi5traioon number 7330T13 (England and Walosl Charty rngi5tratlon numb•r 1139147 iengland and WJlesl BALEAP ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
BALEAP LEGAL AND ADMINISTRATIVE INFORMATION Tru8t•va C Heyns L Han50n N Ingall H Hickey 8 Brown A Ziomek J Raynor BBon L Cofinolly A Hewtt A 88kogianni$ H Jones K Trite$lO K Redpaih Country ol Incorpornllon united Kin4Oom (England and Wale51 7330723 Charlty reglstr•tlon Erol8ThJ •fKI Wai•s 1139147 Princlp•l addr 88 Haining Road Renfr•w PA4W R•glsteT•d offk• Urni F1 Intec Pwc M•nai Gwynedd LL57 4FG Ind•p•nd•nt •x•mln•r B•rne 8u•i•
BALEAP CONTENTS Page Trusiees report Siaiemeni of Iru$tees' respon*bilili¢s Indepenoent 8xaminerf$ report 10 Staiemenl of financ a¢tyvib•$ Balance sheei 12 Staiemeni of casb fl(Ms 13 Nct•s to me finan stal•Jn•n18 14-19
BALEAP TRUSTEES, REPORT IINCLUDING DIRECTOR'S REPORTI FOR THE YEAR ENDED 31 JUL Y 2025 BALEAP Trustees, Report for the Year Ended 31 July 2025 The accounts have been prepared In accordance with the accountin9 poliCS set out In note 1 to the accounts and compty the charity's Memorandum and Articles of A550cialion ihe Companies Act 20C6 and the Statement of Recommended Practice "Accounting 8nd Reporting by Charities IFRSSEI effective January 2015" Structure, Governance, and Management The chanty Is a company limited by guarantee govemed by its Memorandum and Articles of Association Executlve Committee: Hannah Jones - Chaii IApril 2025- WI 20281 Conrad Heyns - Outgoing Chair (April 202&Apnl 2026) Ben Brown - Treasurer (April 2025-Apfil 20281 Karin Whiteside - BAS Chair (April 2025-April 2028 Ftona Wallace - Events Officer (Apnl 2024 - April 20271. handed over to Kathryn Redpath (April 2025-Apnl 20281 Anna aomek - Testing Officer {Apnl 2023 - Apnl 20261 Lisa H•nson - Information and Publicty Ollicer IApnl 2023 - April 20261 Joanne Raynor- Web Officer (April 2023- Apnl 20261 Angelos Bakogiannis - Research and Publicalions Officer12024 -2027) Bèe Bond . TEAP Officer IApril 2023 ~ April 20261 Helen Hickey SIG Offi¢er (April 2025- April 2028) Natssha Ingall . Ordinary Member (Aprd 2023 - April 20261 Laura Connolly - Ordinary Member (April 2023~ April 20261 Andrew Hewitt - Ordinary Mftml)er {Apnl 2023- April 20261 None of the Iwstees has any beneficial Interest In the company All the trustees are members of the company and guarantee to conlnbute £1 In the event ol a winding up. The induction pro¢ess for newly appointed trustees ccmnprises an email oU1ning the duties of the executive members. a copy of the articles of association and Infomiatson at)oul specific aspects ot Ibe Ghanty's work Including the power5 and re5pon&bilitie5 of Individual trustee5 and Ihe Board.
BALEAP TRUSTEES. REPORT {INCLUDING DIRECTOR'S REPORT) FOR THE YEAR ENDED 31 JUL Y 2025 A brief hi*ory of the charity. Copies ol Board minutes. accounts and a copy of the Charity Commission Guidance 'The EssentBI Trustee" What you need lo know, are availab for new trustees electronically In the BALEAP Google Drive shared folders Addilional induciion and hanaover Is provi¢ed through meetings with the relevant Committee rok holdef BALEAP supports the professional development of those involved in learnTng. leachin9. scholarship and Tesearch In English lor Academic Purposes IEAPI The organisalion was found8d In 1972 as SELMOUS (Special Englh Language Materials for Overseas Universrty Studentsi and became The British Association of Lecturers In English for Academic Purposes In 1989 It becafne a company and charity In 2010. changing rts name 10 BALEAP The truslees are not aware of any related parties The trustees have assessed the major risks to charty arKI are satisfied that adequate systems are In place lo mrtigate these risks 8ALEAP has until now carried oul Ils work through the activities of SU¢0mMittee$ and working parties which report regularly to an executive cornmee which in turn reports lo an Annual General Meeting The sutrcommrtiees ¢Uffenlly compn'se Ihe BALEAP A¢credilation Scheme 18ASI committee which deals wrth both IrKJividual and Instilulional accreditation. and the Research and Publicaiions IRPI comMee Working Parties have also been established lo carry out time-t)ound project work. Including the 8ALEAP Vision and Values In Practice Working Party. the BALEAP UCU Working Group and Ihe TEAP Vvorking Party noling that the latter Is a more stable enlily thal may beft1 from re<onslrtutiM as a committee The Special Interest Groups ISIGSI are also organ15ed arourKI a Committee slru¢ture Work Is ongoing lo ensure that all entities wiihin 8ALEAP s g0veMan structure are supported by appropnate lemis of referèn¢o Objectives and Activities The charity's obiecls are. for the benefit of the wblic. the advancemenl ol learning. teaching and research In the field of English for Academic Purposes IEAPI Includrng without being limited lo enhancing the qualrty of learning and teaching of Énglish for Academic Purposes In further and higher education. 2. support¢ng the profeson31 develOpnl of those Involved in leamin9. teaching. scholarship and research In English for Academic Purposes. 3 providing an accreditation scIrne for courses In Engljsh for Academic Pufposes and 4 promoting and disseminating understanding of English for Academic Purposes lo relevant stakeholders
BALEAP TRUSTEES. REPORT {INCLUDING DIRECTOR'S REPORT) FOR THE YEAR ENDED 31 JUL Y 2025 The Iruslees have paKI due regard to guidance issued by Ihe Chanty Commission in deCing what activities the chanly should undertake BALEAP achieves rts otyectwes through vaTlOUS actrt$ Including events. conferences. workshops the publication of research and the provigon ol our IndiviLlual and Instrtutional accredilalion schemes Professional develoixmenl Is facilrtated through Professional Issues Meetings IPIMS). biennial conferences. and webinars The SIG5 offer 5pecialised focus areas to support a diverse range of Interests The current SIGS are Academic Lrteracies Creative Disciplines Doctofal Education En911sh Medium Inslwction In.Sessional EAP Law Social Justice STEM Teacher Education In EAP Technology Enhanced Learning Tetsiing Assessment and Feedback Transnational Education Achievements and Perfomiance (1 August 2024- 31 July 2025) Al the end of 2024-2025. &4LEAP haj 443 members. compnsing. Associale Members 3 Honorary Membership Individual Concession Member$ Individual Memters 204 Insiilulion membership fetrS5ngle Srte Small Centre-8AS accredr(ed Instilubonal Member$ 60 Instrtutional Membership wrth BAS Accre(Iilalion 32 Small Instilulional Memtxrship Single Srte Small Centre non a4S accyediled 125 Of these 117 nMberS were non UK based. IncludiNJ 18 Instrtulions
BALEAP TRUSTEES. REPORT (INCLUDING DIRECTOR'S REPORT) FOR THE YEAR ENDED 31 JUL Y 2025 Professional Issues Meetings (PIMS) and Special Interest Groups (SIGS): PIMS: Three PIMS were held as follows u&ng a mix of In-persM an¢J online formats In order 10 support Inclusion and access. November 2024 - Challenges and Tensions in Matenals Design for English for Academic Purp05e5 Iuniversrty of Portsmouthl March 2025 - Transitions and Transformations The key roles ol the EAP Practitioner Iuniversity of Hertlordshirel June 2025 - Professional Growth and Development In EAP Exploring Current Practices and Imagjning Future Possibilities IOMUL) SIGS: The SIGS afe active. expanding thwr reach and hostrrvJ events Examples of SIG events Include. Academic Literacs SIG W.nar- Dosyning Embedded EAPIAcademic Lrtefacies In-jessional SIG evenl - The role of In-sessnaI EAP In Inclu%ve assessment praclices TEd In EAP SIG - Designing CPD With Teachers On Pre-sessionals EMI SIG - The role of EAP In enhancin9 Student support and leacher education in EMI contexts Law SIG - Teaching disrJpline•5peofic vocabulary for law In Order to promote Inclusion and access. arKI min(fful of a somewhat crowded event landscape. BALEAP Executive Committee look a decision lo reduce the number of future PIMS from the per yeaT 10 two per year with one online by default Al events are n1 Iisled on the BALEAP website In ordef lo provide clear Informaiion to members on the we variely of free and online events available Conferences The 202S BALEAP Confeien¢e was hosted by the Univetsity of Plymouth 14th-17th April 2025 on the theme of co-constrvction and collaboration The Conference Invited exploration of untsjue posilionings third spaces and collaborative projects Ihat actt across and beyond the university and aimed lo explore que51ions such as at does Il mean lo eNJage In co-crealion in EAP teaching and resear¢h? ow are participion. voice 8nd agency Iinke(l? lthat a the condrtions of possibility for collaboration across d6uplFnos and among participanis who are drfferenly p)srtK)ned wrthin Instrtutions or society.
BALEAP TRUSTEES. REPORT (INCLUDING DIRECTOR'S REPORT FOR THE YEAR ENDED 31 JUL Y 2025 A host was also identrfied for the 2027 conferen which wsll be held in London in April 2027 hosted ioinlly by King s Colw London and the Universily of Westminster The conference theme Is 'From Precarily lo Possibility". Communty and crealivty In EAP.. BALEAP Accredltation Scheme (BAS): From 1st August 2024 to 31st July 2025. rfraccreditalions wefe successfully COMpted at several Institutions. as follows. Portsmouth 19th - 21 sl Augu* 2024 Universlty of Wafwi¢k Foundation Studles 4th - 6th March 2025 University of Strathclyde 2nd - 4th June 2025 Universrty of Glasgow 23rd . 25th June 2D25 Universty of the Arts LorKlon. 291h - 31s1 July 2025 On Saturday 17th May 2025. the annual May Event. free to 811 members of 8ALEAP. was held al the University of Reading. wrth Ihe programme Includin9 Ime sharing of besi Practice by recently accredited Inslrtutions and &4S-related training lon preparation of visit Context Documenlalion and aniculabon of EAP Prinaples within this documenlationl Work continued on a collaboratsve project with the EMI SIG Convenor lo Imwove BAS'S Inlemational reach Research and Publlcatlons: The ResTES serles continued successfulty this year. offenng five webinar$ to support praclilionef research in EAP.. Why publish praLti¢&ba98d research and what makes pfacttybase(J researcn publishable? Seleeling a journal and eIrfyIn9 the contribution NavKJating the review Pro$5 and life aftef publication Researching EAP practice". methioI0g1¢al choices and how to make them Oealing with ethics In EAP teacher searCh pogttonalrty power relationships. and micro-elhi¢S In praCte The BALEAP Journal of R08r¢ and Practke was also launched as an own access publication providing a spao for practrtioner research in a range ol multimodal fomats. The journal aim$ lo foster a dynamic space for EAP ed(atOrS researchers. and theorists to exchange and develop knowledge In creathve and scholarty ways. It seeks to promote dialogue
BALEAP TRUSTEES. REPORT (INCLUDING DIRECTOR'S REPORT) FOR THE YEAR ENDED 31 JUL Y 2025 that bndges theory and practice in EAP and related disciplines. while aso encouraging Interdisciplinary engagement thal supports t4Xh ardern underslanding and PTaclical teaching applications In addition. the MA Digsertatlon Award was completed wth the winner announced at Ihe BALEAP Conference In Plymouth. The Doctoral Studies Award was launched In January 2025 furthei strengthening BALEAP'S support for emerging researchws In the EAP Community TEAP The TEAP scheme saw a streamlining of processes arKI a focus on exlending international engagement During th15 period. 11 applicants were awarded Assouate Fellow. 3 were awarded Fellow and 2 Senior Fellow slalu3 Strategic Projects Two strategic Inrtialives under the IOrShip of the BALEAP Chair roached milastones a8 follows. Vlslon and Values In Practl¢e Project Endorsed by the BALEAP Executive Commfftee In October 2024 this project buikls on BALEAP"s Values and EDI Stalemeni to create a Vision slatemenl for the organisalion and a Values In Practice Irame4¥ork lo artUlate 8ALEAP's commitment to eihical practice In all area8 ol our work Endorsement was followed by the eslabl1shmI ol a Working Group and a seri8S of consuitaiion and engagemenl activities wrth rrtMrs which took place up io and Includin9 summei 2025 BALEAP BUILA Good Practice Guide Following an approach by BUILA Ilhe British UnNersrties International Liaison AssofAationl. the BALEAP Executive Committee endorsed a collaboralive project io develop and ioinlly wblish sectoral guidance to highlvjht good practice In th8 evalu*ion of English language tests and qualifications and to articulate the value arKI Impxt of good quality EAP pre-5essional and In- sessional provision A leam of expert writers were appointed lo work wrth the Chair and Outgoing Chair on the developmenl of the conlent. This proiect IS iointty funded by BALEAP and BUILA
BALEAP TRUSTEES, REPORT {INCLUDING DIRECTOR'S REPORT) FOR THE YEAR ENDED 31 JUL Y 2025 Governance A number of enhancements We m lo BALEAP'S govemance. including.. Updatrng of all polictes and Ihe develoynenl of a DKJnity & ResKCt Policy and a new Complaints Policy In ordef to drive InclusNe and collegiale behaviour across the oiganisation Development of Terms of Relerence for Ihe BALEAP Executive Committee and agreement lo generate similar TOR for all sub committees and sub grosjps. Development of templates for proiect Initiation documents. papers and proposals to enhance governance and Instrtutional memory wrtttin the Executive Committee Financial Review Al ltte end of the financial year. thè chaffly had ret resources amounting lo £445.689 12024- 447.4511 The trusteès consider this adequate lof continuing planned acliwlies Reserves policy aims lo mainlain funds equivalent lo three to six montrss. exwndrture. ensurin9 suslainabilily amidst funding variaknlty The finarbcial r•vthv confim)ed satislaction with rtsk management systems In plac•. Future Plans (1 August 2025 to 31 July 2026) Launch new BALEAP website Launch final BALEAP Vision and Values In Pract Statement arKI develop communic*ions stratogy to raise awareness and dr5¥e engagement across the membership Joint publie2tion of the BALEAP BUILA Good Prathce GuKle and development of a plan for the associalea Interaclive Wofkshops Events planned as follows November PIM IUni¥ersrty of Edinburgh) The EAP Sludenl March PIM Iuniveisily of SheffielOI. Transnaiional Education June PIM Iuniversty of Leeds) EAP and the academy in the age of GenAI Joint BAS-TEAP Everrt (Leeds) May 2026 Online SIG Oay with embedded AGM IApfil 20261 Launch new Leadership arKI Management SIG and announce moratorium on new SIGS for ltte time being Continue lo liaise wrth 8ALW Conference 2027 (jgantsing Cornmee 10 support planning of the conference.
8ALEAP TRUSTEES, REPORT (INCLUDING DIRECTOR'S REPORT) FOR THE YEAR ENDED 31 JUL Y 2025 Launch pathways lo Impact. funding sloam to support researth that evidences th8 value and Impact ol EAP. On behalf of the ard of Irtsstees. Hannah Jones Trustee Dated YM AptrK4 aoab
BALEAP STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 JUL Y 2025 The trustees who are also the diiectors ol BALEAP for me purpose of company law are spOnsible for Pfepanng the Trustees Report and the accounts In accordance applieable law and United Kin9dom Accouniing siandards IUnile(J Kingdom Generalty Accepie(J AccountrrYJ Practice) Company law requifes the trustees to Pfepwe accounts for each finoroal year whi¢h gNe a true and lair ¥1 of Ihe slate ol affairs ol Ibe chanly and of the Incoming ¥esourcts and appli¢abon ol resourcos Induding the Income and expenditure of the ¢harrtable company lor ihai yeai In prepanng these account5 t trustees are required to . select suitable accgunting Polioes and then apply them c¢nsist•nly - observe the methods and prinryples in the Charrties SORP . make iudgements and estimates that are r88sonae and pwdeni and prepare ihe accounts on Ihe 9oing corKem bèsls Jnl•SS tt IS Inappropnate io pr8Me thag th• ctsarity wll Continue In opwaiion The truslees are resFonsil)le for keeping adequaie accouniing racoflls that d15¢1058 Wlth rea50natsle accuracy at any time trTe financial positson ol the chanty and able them to ensure that 11)e accounts ¢QrnPly with the Companias A¢1 2006 They afe also respon51e fot safegyaraing the 85sets ot the charity and *ence for taking re88onobie steps lor tne pre¥omion and delec1K ol fr•l Oth•f irregulanties
BALEAP INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BALEAP I report 10 Ihe tnJÉie8$ on my examinat of finan0 SkMentS of BALEAP (the charityi for year 8nded 31 July 2025 Ro•ponslbilltl•s and basis of r•port As the tiusiees ol the charity land also 113 threaors lor the PLsrposes of company law,, you are respon%ble for the preparalion of ihe financial siaiemenTS 111 xccydonce Wllh Ihe requir¢ments al the Companie3 Act 2006 Having satisfied myseil that the Iinancial ¥temerns of the thanty are not required to be audited under P3rt 16 of the Companiès A¢t 2006 ènd •re eligible for indepen(Iwrt examinaiijn I report In respeu of my examnai?on ol the charity $ financial statements carried oth under seuion 145 of Ihe Chaiities Act 2011 In carrying oul my examination I nave follov4ed the D?rections 9ven by the Chanty Cornmission unaer sectson 145ISiibl ol the Ch•rilie5 Act 2011 Indgpend¢nt ex•mln•r's st•torn•ftt I have completed my examinalion l ¢onfim thai no manws have come to my 4ttentson In Gonneclion ¥h the examin8lion giving me cause ¢0 belwe that In ony n7aler fespecl gcc?unling recNOs were not kept in respect of the c)aniy as rewirea l)y sectit 386 01 Its Companies Act 20Q6 Ihe financial staiem•nM do t>3t accord thole rece8. or tho financial slaiements do w comply vnth the accountin9 f8qtJirements ol seaion 396 of the Companies Aa 2006 Oiher ihan any re1ment that ltte Iinanual sthtemenls give a true ana lair view which 15 noi alter considered as part of an Independent examrnation or the Iinanciai s181ements have nol been prepared In accordan with th• me¢hod¥ arml pnn)ples of the siaiemenl of Recommended Practice for accouniip.g ana poffjn9 by ch8niies appiic4ble to cmanties proparin9 ltteir Iinancial siat8menls In acc¢xaance wrth Finartuai Repng St8n¢rd applicabl¢ irt the UK 8n4J Reput)Iic of Irgland IFRS 1021 I have no concerns ttave cm across no other mgttefj In conne10n thtt examin8lson lo which atieniion should be drawn If. this Tepm In or¥w lo enable a proper unoefsnin9 ol the financial Statemen 10 ber achg Barr stmèfe Limited ueis FCCA FCIE Unli F I Inle P•rp Mgnal Bangor Gwynedd LL57 4FG D8lèd In
BALEAP STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENOITURE ACCOUNT FOR THE YEAR ENDED 31 JUL Y2025 Unrn8trict Unrestrlcted funds funds 2025 2024 Notes Income and endowments from.. Donations and legacies Invostmenis Other Incornè 108.504 8927 80.375 39 346 Total Income 208212 124298 Expendltur• on.. Cnariiable aetivili8s 209 974 89.886 Totsl exponditur• 209 974 69 886 N•t In¢om•ll•xp•ndltur•l •nd mov•m•nt ID lund 117821 54412 Recon¢lll•tion of ltsnd•'. Funo Oalances at l Avgvst 2024 441 451 393 039 Fund bal•nce• •131 July 2025 445.680 447451 The $18lement ol fin•ici•l 8¢livilie$ inclu(s 1 ga9 1$5 fecognised In the ye8r All Income and •xpendittsre •riv• from continuing aclivities
BALEAP BALANCE SHEET AS AT 31 JULY2025 2025 2024 Notes Current assets Debtors Cash at bank and In hand 10 45 284 450 166 42 578 489 402 495450 53: 980 Cr•ditoig'. amounts falllng due wlthln one ye•r 11 149 761 184 5291 N•t curr•nt •$s•ts 445.689 447451 Th• funds of the ch•rlty unresifiued lun0¥ 1Z 445 889 447451 445689 The comoany IS entitled to ltte exemption the audit requirement containtd In gethon 477 01 the Compani•S Act 200S. for the year •ndèa 31 July 2025 The direciorg 1eknthed9e thwr rgsFthSitslth•S IOT complying wth iThe reqLNrwffl5 of the Compnitt Aci 20C WTlb respeet 10 accouniing recDrd• arhd Ihe prepafaion of finants81 $t8temenis Th• m•rnb•r# h•v• not f•quired comp•ny 10 obtain an luthi of Tts frnants•l siatwn•nts for th• y•ar In question In occoraance ¢h secDffi 478 Tnese hnanci41 8t#lemts n•¥• been wep•r¥o tn •ccty¢Aru Wlh tt* woviwons •ppliubl• to ¢omyni•$ $ybi•ct 10 the sm•ll ¢ompani•$ regiffle The financial statements were apprcveo ty ttre tiustees on AfQiL IOZ
BALEAP STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 JUL Y 2025 2026 2024 Not•s Cash Ilows from operating octivitles Cash iabsoroea byiigeneraied frr#n operations 14 148.1631 59 202 In¥•¥iing a¢tivlti•s Investment Incorne tyceiv•d 8927 45n N•t cash gengfat•d from In¥•stlng actlvltl•s 8927 4.577 Net cash g•n•r•i•d from fln•nclng •¢tlvlll Nttt Id8cr•as•llincreas• In cash and c•¥h equlval¢nts 139 2361 83 779 Cash ¥n¢J cash 8quiv8ients at lJeginnirwJ ol year 489 402 425 823 C•sh and cash gquiv•l•nts at end of year 450 188 489 402
BALEAP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JUL Y 2025 Ac¢ouniing polki harlty Informlon 8ALEAP 18 a private company Iimile¢ by guarafitee .4corporaled In England an¢J Wales Ttte registered office 15 Unit F1 Iniec Parc Menai Ban9or Gvrynedd LL51 4FG Was 1.1 8•$l$ of preyrotion The fin8nciai siaiements tta¥e t)een sYep8red In wlh the ehaniy s Memor8n(Jum and Articles of As¥oaaiion the C¢)rnp8nie$ Au 20{ and Accgunttng and Reporting Oy Charilies Statement ol Recommen(led Practice applicable to chgntie5 prepanng twr accounls In cortsnce the Financial Reporting Standard applicable In the VK and Reputyic ol Ifand IFRS 1021 ias amenoèd lor 3ccwnlin9 periods COfnmery)ng Ifom l January 20181 The charity Is a PublK B•nefii Enllty as aefined by FRS 102 The financial 5taiements are prepared In sierting. wnich ts th• tunclal currency ol the cttariiy PAonet#ry amount5 In thes8 financial slatements afe founOe(I 10 tlw nearesi £ The financial statements have l)een preparad under Ihe h..St¢eaI cost convep.tion Ttte wbnciyl accounl]ng FoliCi•S adooed We set out i)elv 1.2 Golng concern Ar the time o! aopro¥ing ihe hnancial ststemenls tl)e Vusiees have a reasonable expectaiion ihat the char1ly ttas aaequaie r•source5 coniinuo in 0ratIonal exi$tence lor tha forw•ae future Tttus the iru$tees coni1nue io 8dOPi ihe gOftg concem b8>5 of acc¢ntrn In prepanng Iinanual siaiement$ 1.3 Charfi•ble fund¥ Unresificied fun#s •r• av•ilatyle lor ai discfe¢Kn of the irnstees In furtherance ol tneir ch8TltJble objectiv•$ Re$tri¢ied fun(ts are subject to sp•cific conOiti¢)n8 by donors or 9ranlor5 as 10 they m8y be used The puroose8 and of the festricted lurM15 are sei In Th rleS io the fnantyal stalwnents Endowment ftsnds a sytyeci 10 spe01 c0nthtsj ty 4JwKXS th81 the wtal musi tye m•inifjined by the cttarily 1.4 Incomè Income 1$ r•cogni8•d lh• cttaiity ffj 1•9aNy ènthy•d lo It aflw any perftymance c¢Mdthon6 have met th¢ amounts be measured reliably It i wobabl• ttmt Income be rec•v8d Cash aon8lion3 bre re1$ed on recpi otrr d110$ afe reco9nised once the ¢harity h8S tJ••n notified of the donaliDn unless krfomance cditIonS requiTe deferTal ol the 8mount Income lax recoverable In rèlation to donations r•c•ived und•r Gift Ai(5 d•ods ol covenant Is recognised ai Dme of tye d¢Maiion Lega¢ses are t09Sed on recthpi or ovwwse if its cnarty tws ten n(xthed of an tmptsnding Oi¥lntwlKJn the ?mount 15 known and retsipt Is expecied 11 the amourrt 1$ not kntym Ihe legarg Is trèatéd as coriirynl as
BALEAP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JUL Y 2025 Accounllng polkies 1.5 Exptndittsr• Exgenditure Is r¢ogn15ed rmce there Is a iegai or constTbCtive oUigatson to transfer economic tyentrfil to Ihird party. It is probaty ltsl a translef gf econ¢ynlC benelits wll be required In settlement ants the amount ol the oblig¥lion can be mèasur•d rdiably Expendiiure 15 dassifiett by activrty costs o! eacn actswty 8ie made up ol the totol gf ¢Jifect costs an Shared eosts. Induding 5UPPOrt costs InYolve¢ In undertakiryJ ea¢n activity fjrect cost5 attributable to a single activity are allocatett directly 10 th8t activity Shared costs contnbute to more than one è¢iivity an(5 support costs which are not artribuiable io a s5ngle atti¥¢ty are apportioned behveen Ihose activities on a basis ¢onsisient with the use of re50ur¢e$ Central siafl cosis are allocated on the basis ol time spent. ana depfe¢iaiion charges are alieetecl on Ihe portion of assei $ u50 Dunng the y•or the chanty op•rated 8 ngSè unrestnctsl Irwne fund Accre(Jtstion Professional Issues Meeiings and similar meelings are regarded 3$ Integral to thè cnanty'$ genernl objects and activities and are Idenlified 85 Componen ol the Jingle unresiricled fund 1.6 Cash •nd ¢a$h •quival•nts Cash and cash eouivalenls Indude harKI. (ièposit¥ held at call wth banxs other shon.iemi liquid Investmen15 wi tt original murtties ol three months or and bank over(kafts 88nk 0roraftS are shown bwlhin borrowngj In ¢urrenl Iiabilibes 1.7 Flnancll instrum•fits Tne ¢har11y h89 e1ecled lo apply lh• FxoviWI8 of Sectlon 11 8•sic Fin8ro& Inslwm•rrts' and Section 12 Oth•r Finan081 Instrumfjfitl Issues of FRS 102 10 1 ol Its finar¢ial instrumth)t$ Financial In¥truments a fecc4Jnise(I In the chanty'l b•lonce sh8•t wPen the charity Ixcome¥ party to the conlr#ciual prov151¢$ of Ihe Insifumeni Financial assets ancl IiaDililies ale offset wlh itt• net amounts presented In fin•nc,•l Slotements when there Is a iegaiiy enforceaoie rigllt io sel off the fecojniseo amouftis and there ss an Intention 10 settle on a nei ba¥1$ or io reaii#e tn• assth ana settle Jw liatsity simUltwelIY 8•$ic Ilnancl•l asseis Basic thTran¢iai as8ei$ Indude debiofs and cash and bank balances afe Initially measured ai traisaclion prce indudtng tran$a¢iicffj cosis are 5ubseqLiently carried al amortised cost using the ¢ffeeti¥e Interest meih¢)d unless the arrangemeni ronsiiluies a finanDng tran5x11 where ihe tran88Clion 19 rnea5ured ai te preseni value of the future receipts ¢iSCOunted at a markel rate of Inteiesl Finan¢ial a¥sets -eivable within tyie year are not amonisea dassslie(J as re" 8aslc Iln•ncial Ilabillths 88si- financial llalylilies Induding crothtors antt bank loans are Inilially recognised ai transaction pnce unless Ihe arrangement constitutes a fin•n¢in9 transaction re lh• detyl Instrument Is rneasud at ltte Pfe5eni value of ltte future paym¢ntJ discoynl¢d al 8 mork•t rate ot Interest Financ* Iiatslilies cla¥gfio0 as payèblé Wllhin one year are amortlsed Debi Instrum•rls are $ubsequeniiy at am¢)rtIse cosi usmg the effocb¥e ntere$t rate mèiho(J Trade cre¢litors are obliga140ns lo pay Iof good5 or ser¥ices thal have been acquired In the ord',n8ry course ol operations from suppliers Amounts payable are ¢i•ssrfie¢ as current IiatslJtie$ If paymènt 1$ Wrtl)In or vear or less If noi tney are presented as non.CUffeni iiabililies Traoe creailors are iecogn15ed Initially al transaction pnce ani subsequerniy measufed ai ¥monise(I C1 u%ng the effective Inieresi method
BALEAP NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 JUL Y 2025 Ac¢ountln9 pollcb•• Q•recoqnillon of fin•nclal Ilabllltles Financial Iiabilib•$ •r• d•r•cognis•d th• thwty s contractu•l otyigation5 exre or are diWiarge(l or Gancelled. 1.8 Employ•e ben•llt• The cost of any unused fHNi¢Jay enbvemerrt Is ra¢c4niwl In the p00 in th• employ•• $ wvi¢•s af• rKeived Termination b•1•fiiS ar• fecognised irnmedi8t•ly 8s an expenm wh•n the ¢h•rty i• d•mMiir•bly commilte(I lo ierminal• the ernpi¢ym•nt ol an employee or io piovioe lerminaii¢)n l)wfbts Crltlcal accounllng Mtlrn•tM and ludgem•nt• In the applicabon Of Itt• ¢n•nty s xcountsng the IrLi1t3 Jre T•qLllfed io make iudgem•nts e8bm8t•s and assumptions about ;h• urryirtrg amounl of •$ièts and Iiabilili•s that are not rè•dily apparent Irorn other sources The •$timai•• and a$•oci¥i•d •Mumptiofts •r• b•ged hl0C81 •xpenènce and tsiher f•¢tor3 Ih8t ar• con51d•r•d to b• ml•vant Adual f••utts m•y dfft•r from ttt•i• tiMmS The estimaies ana undertying aSSLtrmplions are fevie**tt w an ongoing Dasis Rev Sons io accounting tim•t•s •r• r•cogniMI In ttte oenod In which the t,.male 1$ r•vised wtter• the revision aff•ct$ only thaf period or In lh• p•nod ol th• revi8i¢n an¢ fiJtur• p•n¢os where tne ¥1¥10n •ff•cts )oih curr•nt ano futur• p•riods Donaiions and l•gJcl•• Unmtrlct•d Unwlncl•d lund• lunds g•n•r•l general 2026 2024 M•mbership fe•s 108 504 80 375 Oth•r In¢om• Unr••trtt•d Unr••trlct•d lund• funds ZO25 2024 A¢crèditat50n stsDiCNPtions Other 9e?erai In¢ome EveNg 19670 5515 85 596 19 320 46BO 15 346 90 781 39.348 Ih
BALEAP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JUL Y 2025 Charitsble actlvltles 2025 2024 Conferences and MeIng$ Publication5 w•b81• r•l•t¢a cosi$ Admini$iration costs JEAP ¢osi$ TEAP a¢credil3lion an¢ events Awartts ancj funding A¢cre¢Jilation expenses Accountanty anit Irthpendgni Examin40n 39 358 5.098 954 9.357 16.730 22 188 89 498 58 335 21 221 3523 12437 2278 2280 8552 3.272 2610 Unre8tncted fun¢J exrrti'tt• 209 974 69.88e N•t mov•m•nl In fund• 2026 2024 The nel movwnent In fvnds i• si•ted after en•r9in9iier•drtiryi F¢•$ P•yobl• for th• Ind•p•no•nt •x•minatron of the ch•rrty'$ fin8no* stat•m•nt$ 1.020 1.020 TfUSI Nono ol th• Irust•e$ lor any persons Connee with Ihemi recL¥vfjil any femun•falion dunng th• year Paymenrs arè made to a&leM1¢ insiitLrtions 10 c¢)mpensaie Ihern lor time swnl tsn the acadernic bustness ol the tharity No such paym1$ • made In of tne governance of the ch•nty Employ••s Thè av•rag• rnonthly numtw of •mployS dunrtg th• y•ar 2028 Numb•r 2024 Numbtr To',Al Taxaiion The tharily Is exempt from taxabon on rt8 a¢knvibès because all Ils Income 1$ aptrad for thantsblo purposes
BALEAP NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI FOR THE YEAR ENDED 31 JUL Y 2025 10 Debtors 2025 2024 Amounts falllng due withln one year. Other det)lor¥ 45.284 11 Cr•dltOf•: •mounl• falling du• withln ¢)ne y••r 2020 2024 Accruals ani ttelerre(I Inu>me 49 761 84 529 12 Unr••trlct•d fund8 The unrestnct•d funds of iha chanly comprise ihe unaxpend•d bai8nce$ of donations an¢ grants which aro not subieci le specific condrtion$ by dor.ors •nO gr?ntyS as io how they may be used Twe Include dèsign3ta funds which have been Set aside OLrt ol unresincted lund$ by the irusiees lor specifi¢ purposes Incomlftg At 31 July r••our¢ 2026 Al 1 Augu•1 2024 Rmourc •xp•ftd•d Gen•ral funds 447 451 208212 1209 9741 445 889 Prevloui y•ar'. Al l A91 2023 InG¢mlng r•sourGos Re•ourc expended At 31 July 2024 General lun¢$ 393.039 124 298 169 8861 447451 13 Related p•rty Iransactlons Th•r• w•r• no di4cios•bl• rd•i•d pany tr•rrtxb¢)ns tJunr4 It year 12024 . non•1 14 C••h l•bsorb•d byVg•ner•t•d from op•r¥tlons 2025 2024 D•ficitiisurplus IN the year 11.762 54 412 Adlu8tm•nts lor. Invesimenl 5ncume reco9nised in statemeni ol finanoai Ktivrties 8 927) 14.5771 Movements In worxlng Gapltal: Ilncfeasei In detstors IDeGrewiiin¢ase In crethlofs 16 8681 16 235 Cash l¥b•orbed byllgen•rnt•d from op•ratlons 148.1631 59 202
BALEAP NOTES TO THE FINANCIAL STATEMENTS (CONTINUEDI FOR THE YEAR ENDED 31 JUL Y 2025 16 An•lysl$ of ch4nge¥ in n•t ftsnd• The chaTily had no mateiial Oebt tsuiir¥J ye•