Trustees, Report & Financial Statements EvaLuation & Accreditation of QuaLity Language Services 20 23 Ea9uals ## **EAQUALS** (Evaluation & Accreditation of Quality Language Services) A company limited by guarantee Trustees report and financial statements Year ended 31 December 2023 Company registration number (England & Wales): 7727406 Charity registration number (England & Wales): 1143547 www.eaquals.org Email: info@eaquals.org Postal address: PO Box 1202/95 Budapest H-1380 Hungary ## **CONTENTS** |**Trustees Report**|**1-22**| |---|---| |Reference information|1| |Eaquals membership|3| |Introduction|7| |Inspection and accreditation|8| |Membership|10| |Conferences & Events|12| |Eaquals development & projects|17| |Partnerships|19| |**Report on Strategy**|**23-26**| |Specific achievements in 2023|23| |Reserves, risk management|24| |Structure & governance|25| |Statement of trustees’ responsibilities|25| |**Independent examiner’s report**|**27**| |**Statement of financial activities**|**28**| |**Balance sheet**|**29**| |**Cash flow statement**|**30**| |**Notes to the financial statement**|**31-34**| ## **REFERENCE INFORMATION** ## **Trustees** Thom Kiddle (Chair) | Norwich Institute for Language Education, England Adam Donoghue (Treasurer) | Freelance Susanna Dammann | Freelance Nergis Uyan | Ozyegin University, Turkey Julie Wallis | The London School, Italy Chris Moore | Specialist Language Courses, England Chris Farrell | Centre of English Studies, Ireland (until 26.01.2023) Giorgio Iemmolo | EF International Language Centres Silvana Richardson | BELL (from 12.04.2023) ## **Accreditation Panel** Sarah Aitken Mila Angelova Ute Arnold Gillian Davidson John Haagensen Emma Heyderman Elzbieta Jarosz Justin Vollmer ## **Associate Membership Committee** Peter Brown (Chair) (until 10/2023) Michael Carrier (until 10/2023) Frank Heyworth (until 10/2023) Galya Mateva (until 10/2023) Julie Wallis (until 10/2023) **Eaquals Ombudsman** Ingrid Koester **Eaquals Staff** Lou McLaughlin | Executive Director Angela Signorastri | Director of Accreditation Anna Andor | Services Manager Vivi Koszegi | Administrative Assistant Sarah Scerri | Marketing & Communications Manager **Registered Office** 29/30 Fitzroy Square, London, W1T 6LQ, England. 1 **Website** www.eaquals.org **Company registration** 7727406, incorporated on 3 August 2011 (England & Wales) **Charity registration** 1143547 (England & Wales) **Independent examiner** Julian Flitter FCA Goodman Jones LLP, Chartered Accountants, 29/30 Fitzroy Square, London, W1T 6LQ, England. **Solicitors** Russell-Cooke 2 Putney Hill, Putney, London SW15 6AB, England. **Bankers** Barclays Bank 1 Churchill Place, Canary Wharf, E14 5HP, England. 2 ## **EAQUALS MEMBERSHIP Accredited Members** _(as at December 2023)_ ## **Algeria** In-tuition ## **Belgium** ## Centre International d’Antibes EF Ecole Internacionale de Francais-Nice EF Ecole Internacionale de Francais-Paris ILA (Institut Linguistique Adenet)/Easy French IS Aix-en-Provence CLL Centres des Langues asb ## **Bosnia and Herzegovina** International University of Sarajevo English Language School ## **Bulgaria** AVO Language and Examination Centre ## **China** Donghua University International Cultural Exchange School (Shanghai) ## **Germany** ALPADIA Language Schools, Berlin ALPADIA Language Schools, Freiburg EF Internationale Sprachschule Berlin EF Internationale Sprachschule München GLS Campus Berlin – International House Speexx ## **Greece** ## **Colombia** ECOS Escuela de Español ## **Croatia** Linguapax Language School Skola stranih jezika – Ziger ## **Cyprus (North)** ARUCAD Arkin University of Creative Arts and Design, English Preparatory School Bahcesehir Cyprus University EMU - Eastern Mediterranean University, Foreign Languages and English Preparatory School Girne American University Foundation English School ## **Czech Republic** Threshold Training Associates s.r.o. and Language and Training ## **Estonia** The Language School in Down-Town ## **France** ALPADIA Lyon Alpha.b Institut Linguistique Doukas School, The Department of Foreign Languages Glossomatheia Language Learning & Research Center ## **Ireland** ACET (Cork Language Centre International) Active Language Learning Apollo Language Centre ATC Language School Atlas Language Centre Bridge Mills Galway Language Centre Castel International Education Centre of English Studies, Dublin Cork English College Dorset College Emerald Cultural Institute, Dublin Future Learning Language School (Dublin) Future Learning (Athlone) Galway Cultural Institute International House Dublin NED Dublin NED Limerick Rightword Language Institute SEDA College, Dublin Swan Training Institute Your English Language School ## **Italy** Alpha beta Piccadilly British School of Trieste ## **North Macedonia** Filos LLC export import School of Foreign Languages ## **Poland** Language Centre Jagiellonian University Collegium Medicum Language Centre of Krakow University of Economics Lodz University of Technology Language Centre CLM-Bell The Language Centre Jagiellonian University CLUSS-Centro Linguistico Universita per Stranieri di Siena EF Centro Linguistico, Rome Frassati - Cooperativa sociale Pier Giorgio The Language Grid The London School ## **Japan** EF International Language Centres, Tokyo Hokkaido Japanese Language School Warsaw Technology University ## **Portugal** CIAL Centro de Linguas ## **Qatar** Qatar International Academic for Security Studies Language School ## **Romania** Britanica Learning Centre International House Bucharest ## **Kuwait** ## **Saudi Arabia** Australian College of Kuwait ## **Latvia** Education Centre DURBE ## **Luxembourg** PROLINGUA Language Centre English Language Institute, Princess Nourah Bint Abdulrahman University Yanbu English Language Institute, Royal Commission Colleges and Institutes King Faisal Air Academy ## **Serbia** ## **MALTA** ACE English, Malta EF International Language Campuses, Malta English Domain European School of English, Malta International House Malta-Gozo Maltalingua School of English NSTS English Language Institute ## **Montenegro** Oxford Centar International Language Centre Tom & Emma School of English ## **Slovakia** The Bridge School ## **South Africa** EC English Cape Town EF International Language Campuses Cape Town Good Hope Studies ## **South Korea** EF International Language Campuses 4 ## **Spain** British Institute of Seville EF Centro Internacional de Idiomas, Malaga EF Centro Internacional de Idiomas, Barcelona Hispania, escuela de español O’Clock Idiomas International House Madrid Lacunza, International House San Sebastian ## **United Kingdom** Centre of English Studies Leeds Centre of English Studies Wimbledon Centre of English Studies Worthing EF International Language Campuses Cambridge International House London International House Newcastle NILE Norwich Institute for Language Education Malaca Instituto ## **Switzerland** Torquay International School ALPADIA Montreux ## **Associate Members** Bell Switzerland SA ## **Austria** LSI Switzerland AG ## **Turkey** Acibadem MAA University, Foreign Languages Department Preparatory English Programme Adana Gundogdu College Bursa Technical University, SFL Bursa Uludag University Fatih Sultan Mehmet Vakif University, Foreign Languages Department Isik University School of Foreign Languages MEF University School of Foreign Languages Ozyegin University School of Languages Private Sinav Schools-Ankara Sabanci University School of Languages TED Antalya Koleji, Foreign Languages Department Terakki Foundation School Yuce Schools ## **Ukraine** CEBS Center fur berufsbezogene Sprachen ## **Bulgaria** OPTIMA Bulgaria ## **Germany** g.a.s.t. TestDaF-Institut Goethe Institut HQ telc GmbH ## **Greece** QLS Panhellenic Association of Accredited Quality Language Schools ## **Ireland** Quality & Qualifications Ireland Marketing English in Ireland ## **Italy** AISLi, the Italian Association of Quality Language Schools ASILS, Association of Schools of Italian as a Second Language ## **Netherlands** NOVAMOVA International Language School ## **United Arab Emirates** Eton Institute (Dubai & Abu Dhabi) Educational Testing Service Global BV ## **Portugal** Camoes Instituto da Cooperacao e da Lingua 5 ## **Romania** Romanian Association for Quality Language Services (QUEST) ## **Project Partners** ## **Italy** CVCL Universita per Stranieri di Perugia ## **Serbia** Association of Language Schools of Serbia (YALS) ## **Slovakia** TrackTest ## **Spain** Instituto Cervantes FEDELE ## **Sweden** The Swedish Association of Accredited Language Training providers ## **Switzerland** Avallain AG ## **Turkey** Plused Egitim Bilisim Danismanlik Hizmetleri San VE TIC Ltd Sti ## **United Kingdom** British Council Cambridge Assessment English Euroexam International LanguageCert ESOL Qualifications Macmillan Education Oxford University Press Pearson Education Trinity College London ## **United States** Avant Assessment Global Seal of Biliteracy Language Testing International - LTI ## **Worldwide** Altissia International House World Organisation 6 ## **INTRODUCTION** The members of the board of trustees, who are the directors of the company (“the association”) for the purposes of UK company law and trustees for the purposes of UK charity law, present their statutory annual report which includes the information set out on pages 1 to 6 and the financial statements for the year ended 31 December 2023. The financial statements have been prepared in accordance with the accounting policies set out on pages 31 to 34and comply with the Charities Act 2011, the Companies Act 2006, the association’s Articles of Association, applicable laws and the requirements of the revised Statement of Recommended Practice (SORP): Accounting and Reporting by Charities, effective from 1 January 2015. The association is a public benefit entity. All the activities are charitable; the objectives of the association are the advancement of education for the public benefit, in particular to improve the provision and quality of language education and cultural understanding for students of languages and cultures by: - Developing and promoting quality standards for the teaching and testing of modern languages, cultural awareness and associated skills; - Providing accreditation against these standards for providers of language education and related services; - Providing training and support for teachers and others working in the field of language education with a view to furthering their professional development to raise language teaching standards worldwide; - Developing and producing materials and tools to improve language teaching. As a not-for-profit association there are no shareholders to fund and the financial surplus is available to finance future developments. Eaquals (Evaluation and Accreditation of Quality Language Services) was founded in 1991 as the European Association for Quality Language Services. The name was later changed to reflect Eaquals’ development at global level. _**The Eaquals Board of Trustees at the Annual Conference in Tallinn, Estonia (April 2023)**_ _**L-R: Nergis Uyan, Silvana Richardson, Thom Kiddle, Giorgio Iemmolo, Chris Moore, Julie Wallis, Susanna Dammann**_ 7 ## **INSPECTION & ACCREDITATION** ## **Eaquals Accreditation** Accreditation by Eaquals is the primary way in which language education institutions can demonstrate compliance with high international standards. Eaquals Membership is awarded after a rigorous inspection based on transparent criteria, and a re-inspection is held every four years. The process is designed to assist language centres to attain and maintain quality standards, and independent consultancy advice is provided where required. The Inspection Scheme is regularly reviewed to ensure it is fit for purpose. In 2020 Version 7.2 of the Scheme was launched. In response to an increased interest in Eaquals accreditation from Higher Education institutions, Eaquals developed a new scheme for this sector which was successfully piloted at the end of 2020. To address the needs of the growing sector of online language education, in 2021 Eaquals developed a Scheme to accredit Online Providers. This suite of these 3 inspection schemes makes up the complete Eaquals Accreditation & Inspection Scheme as follows: ## **Eaquals Inspection Scheme Version 7.2** is aimed at: - stand-alone language schools - groups of language schools - foreign language departments of mainstream education schools - corporate training centres **Eaquals Inspection Scheme for Higher Education** is designed to accredit university language centres and language departments which offer language training programmes to undergraduate, graduate, and postgraduate students. It is addressed at: - universities where completion of language programmes is a requirement for graduation - English as a Medium of Instruction universities which run foundation programmes **Eaquals Inspection Scheme for Online Providers** is addressed at language centres which offer online language training programmes. delivered synchronously, asynchronously, or both. Language courses offered by Online Providers must include a significant proportion of tutor moderation and student interaction in addition to online content. The Scheme does not apply to language centres which offer face-to-face tuition in addition to online or blended courses. They are accredited under 7.2 Version of the Inspection Scheme. The Eaquals Quality Standards for the three Schemes are arranged in 12 Categories, grouped in 5 Sections, which correspond to different aspects of the language centre’s activities: ## _Section A | Institutional Management and Governance_ 1. Management and Administration 2. Quality Assurance 3. Communication with Staff 4. Communication with Students and Clients/Other Stakeholders ## _Section B | Academic Management_ 5. Course Design and Supporting Systems 6. Teaching and Learning/Learning and Learning Management 7. Assessment and Certification 8. Academic Resources ## _Section C | Student Services_ 9. Student Services ## _Section D | Staff_ 10. Staff Profile and Development 11. Staff Employment Terms ## _Section E | Learning Environment and Facilities_ 12. Learning Environment The main documents comprising the Inspection Scheme Manual, the Guide for Language Centres, the Handbook for Inspectors and the Self-Assessment Handbook were amended in line with version 7.2, and a similar set of documents are in place for the Scheme for Higher Education institutions and the Scheme for Online Providers. 8 Membership of Eaquals offers our accredited institutions support in attaining excellence, setting them apart from others in their field. The Eaquals inspection process also offers groups of centres a reliable and straightforward way to ensure common quality standards within and across national boundaries. While national accrediting bodies may concentrate on their home language, Eaquals accredits teaching and teacher training across any language. Additionally, Eaquals assists member institutions with manager and staff training, and with consultancy and advice on academic and general management, offering them a range of online and printed resources and a programme of professional development. ## **Eaquals Inspectorate** The Inspectorate has a high professional profile. Eaquals inspectors are themselves language education professionals with considerable managerial and international experience covering a wide range of markets and languages. Inspectors are appointed for a period of two years upon successful completion of the training programme. They must demonstrate a good knowledge of the Eaquals Inspection Scheme together with the capacity to objectively evaluate a language centre’s performance against the Quality Standards. They develop and maintain their expertise through regular professional development and standardisation sessions. Re-appointment is subject to adherence to the Code of Conduct for Eaquals Inspectors, feedback from language centres and co-inspectors, and attendance of at least one face-to-face Continuing Professional Development session every two years; this may be replaced in any one year by on-line standardisation tasks. The inspectors carry out both initial inspections and reinspections. The current team of inspectors comprises 56 inspectors; 39 are freelance inspectors and 17 are employed by accredited members. ## **Eaquals Accreditation Panel** Under the guidance of the Director of Accreditation, the Accreditation Panel of 8 senior inspectors ensures that Eaquals’ Quality Standards are consistently applied. It moderates all inspection reports, decides the outcome of each inspection, and oversees the development of the inspection scheme. Panel members are appointed by the Board of Trustees. Sarah Aitken Ute Arnold John Haagensen Ela Jarosz Emma Heyderman Gillian Davidson Mila Angelova Justin Vollmer _**Eaquals Accreditation Panel, 2023**_ 9 ## **MEMBERSHIP** ## **Accredited Members** Eaquals inspects a wide spectrum of institutions from small single schools to international chains with centralised management and university departments, all requiring a slightly modified approach and focus. As of 31 December 2023, there are 124 accredited members teaching 25 languages in 35 countries on 4 continents. - 65 are single schools - 34 LECs (Language Education Centres) belong to international chains and groups of schools - 25 are university centres **----- Start of picture text -----**
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## **Associate Members & Project Partners** Eaquals has, as of 31 December 2023, 33 Associate Members based in 18 countries. Our Associate Members bring a wealth of professional expertise to the Eaquals network and provide invaluable support for many of our educational projects. They comprise a diverse group of influential organisations involved in language education. They range from national associations of language education providers to national public-sector bodies responsible for promoting language and culture e.g., Instituto Cervantes, language examination providers, publishers of learning materials and a French government institution for language study and research. In addition, there is 1 organisation which is a Project Partner. The Project Partner does not have voting rights within Eaquals but makes an important contribution to our network and academic work. _**Eaquals Associate Members**_ 10 ## **Individual Members** Eaquals also has a number of individual members (75 in 2023). These are primarily freelance inspectors and other individuals who are active in the language education field, but not employed by a member institution, and who wish to contribute to Eaquals’ mission and projects. Individual members do not have voting rights. 11 ## **CONFERENCES & EVENTS** Eaquals conferences and training events are attended by a wide range of member and non-member delegates including directors, school owners, academic and business managers, marketing managers and those responsible for teaching, teacher training and course design. In running these conferences and training events, Eaquals continues to endorse the principles of Language Learning for European Citizenship formulated by the Council of Europe: - To increase mutual knowledge and understanding among all European people; - To increase the quantity and quality of international cooperation; - To combat prejudice and intolerance towards people of different languages and cultures. ## **The Eaquals International Annual Conference, 2023** The Eaquals Annual Conference 2023 took place in Tallinn, Estonia from the 27[th] -29[th] April 2023 and was well attended by both members and non-members from within the international education sector. _**Attendees at the 2023 Annual Conference Attendees at the 2023 Annual Conference**_ Attendees were welcomed to the conference by Eaquals Executive Director, Lou McLaughlin, and the conference was officially opened by Eaquals Chair, Thom Kiddle. A welcome address was then delivered by Erdem Hacifazlioglu of Macmillan Education who were the official platinum sponsors of the event. _**Thom Kiddle, Eaquals Chair Lou McLaughlin, Eaquals Executive Director Erdem Hacifazlioglu, Macmillan Education**_ Eaquals also congratulated the recipient of the 2023 Eaquals Teacher Award, Ilkem Kayican Dipcin, although she was unable to attend the conference in person. The recipient of the Eaquals Scholarship Award 2023, Antonio Badagliacca of EF Malta, was in attendance and received his certificate during the opening ceremony. 12 _**Eaquals 2023 Teacher Award Recipient, Antonio Badagliacca**_ Three days of innovative presentations, workshops and discussions included a full day Management Training Workshop, delivered by Nergis Uyan and Özlem Baykan of Ozyegin University, who examined the “4 Es of Quality” linked to the Eaquals Standards and the Eaquals Academic Management Competences Framework. The Tim Goodier opening plenary, ‘Disrupting the commonplace: embedding critical literacy within language education’, was delivered by Rose Aylett. This talk explored practical ideas to disrupt the status quo in language education, by embedding action for social justice within course design and everyday teaching practice. The closing plenary, ‘Who’s the best person to manage your teachers’ professional development?’ was delivered by Ben Knight. The session looked at the various obstacles to self-directed professional development and explored what schools could do to help their teachers overcome them and become leaders of their own professional development journey. _**Attendees at the Eaquals Annual Conference 2023**_ Throughout these three days, attendees had the opportunity of networking at our meticulously organised evening events amongst which was the gala night. During this occasion, we also celebrated the retirement of Ludka Kotarska, from the role of Director of Accreditation. Ludka has been with Eaquals for over 25 years, during which she held different positions within the organisation. Despite retirement, she will still be conducting inspections. 13 _**Attendees at the Eaquals Gala Dinner 2023**_ ## Reflecting on the event, Lou McLaughlin, Executive Director of Eaquals said: _‘it is great to see the steady build-up of participants at face-to-face events and we had representatives from 36 countries around the globe. This diversity in educational backgrounds, contexts and experiences adds to the richness of the discussions, presentations and seminars at the conference and we are looking forward to adding to this in 2024.’_ The next Eaquals annual international conference will be held in Lisbon, Portugal from 11[th] -13[th] April 2024. ## **Eaquals Online 2023** Eaquals Online welcomed participants to the online conference which ran over two days on 6[th] -7[th] October 2023. 14 The event was officially opened by Eaquals Executive Director, Lou McLaughlin, and Eaquals Chair, Thom Kiddle, who highlighted the main themes of the event and reflected on ongoing developments in the sector. The programme for Eaquals Online focused on providing input, support, training, discussion options and case studies around strands that are of great relevance: - Best Practice in Teaching & Learning - The Current & Future Role of AI in Education - Sustainability & Climate Impact The sessions were linked together so that each strand provided an overview of the theory followed by practical and experiential reports from Eaquals members, and finally panel discussions to share experiences and reflections. During the opening plenary, Owain Llewellyn looked at “ _Sustainability in the Language Teaching Context_ ” and this explored actions that can be employed at all levels within a language teaching institution and beyond. Vicky Saumell’s plenary on the second day discussed “ _AI: the future of teaching and learning_ ” where she focused on emerging issues relating to the use of AI in international education. As always, Eaquals Online showcased the knowledge and expertise from within the Eaquals network. The majority of speakers were Eaquals members who were keen to share their experience and work together to deliver quality teaching and support learning – underpinning the Eaquals ethos. 15 ## **Eaquals AGM 2023** The Eaquals 2023 online AGM took place on 12[th] April 2023. Silvana Richardson was welcomed as incoming Trustee for the first time and Chris Farrell, who stepped down from her role as Trustee after one term, was thanked for his contribution. Executive Director, Lou McLaughlin, provided an overview of the projects and developments over the last 12 months which included updates on frameworks e.g. complete suite of 3 frameworks, updated policy documents (Code of Governance, EDI Policy) and projects e.g. Council of Europe Survey, LAPP Project and the Eaquals 2023 Webinar Series as well as the Eaquals Plurilingual Webinar Series. The Executive Director also welcomed the new Director of Accreditation, Angela Signorastri, who joined the team in January 2023. ## _**Angela Signorastri, Director of Accreditation.**_ 16 ## **EAQUALS DEVELOPMENT & PROJECTS** ## _**Eaquals Webinar & Plurilingual Webinar Series 2023**_ The webinar series for 2023 provided a wide range of topics which were of relevance for teachers and teacher trainers as well as those involved in academic management. All of the webinar sessions were recorded and available to all afterwards for further viewing and to share and disseminate to colleagues. These were accompanied by a webpage which provided links to online free online resources linked to teaching and learning online. 17 In addition to the standard webinar series, Eaquals also ran a Plurilingual Webinar Series for 2023 which delivered webinars in Spanish, French, Italian and Arabic. These webinars were also recorded and available to members in their area of the Eaquals website. ## **LAPP | Language Assessment Professionalisation Programme** LAPP is a joint project by Eaquals and ALTE (Association of Language Testers in Europe) providing a selfaccess online course aimed at those teachers who are keen to develop and expand their skills in assessing student language proficiency. The online course focuses on basic principles and good practice in language assessment, and draws on the European Profiling Grid (EPG) and the ALTE Principles of Good Practice 2020. The course is hosted by _mint digital_ and when launched in April 2024 will be free to any language teacher worldwide. ## **Eaquals Resource Development Project** : _**Seminar materials**_ This project began in 2018 and continues to develop. Members share their resources on the Eaquals website for other members to access and use. This is coordinated by Eaquals and has resulted in online ready-to-use seminars and materials which are available for use by all members. The members who have been involved to date are: |**MEMBER**|**Seminar title**| |---|---| |**CES**|Teaching vocabulary (aiding memory and recall)| |**St Giles**|Making sense of the phonemic chart| |**IH Dublin**|Different ways of managing feedback| |**NILE**|Tracking Progress| |**Jo Watson**|Expanding from the coursebook| |**Jo Watson**|Lesson Planning| |**St Giles**|Targeting fossilised errors| |**ACE English, Malta**|Mobile Learning in ELT| |**Good Hope Studies**|Developing Speaking Skills| |**EF Barcelona**|El uso de la L1| |**IH San Sebastian**|Teaching Young Learners| |**The London School**|Let me CLIL you a story| |**The London School**|Joined Up Speaking and Listening| ## **Eaquals Consultancy & Training** Eaquals continued to provide external consultancy throughout 2023 which was overseen by the Executive Director. Consultancy projects included quality assurance audits, syllabi review and CEFR alignment in course design and assessment. Clients ranged from national ministries of education to private schools and universities, from France to the Philippines. ## **Eaquals | YOKAK Recognition** Over the past months, Eaquals has been working tirelessly to establish its standards as the benchmark by which quality assurance is to be measured within the language education sector in Turkiye. In May 2023, Eaquals was given recognition by the Turkish Higher Education Quality Council (THEQC) of YOKAK. We look forward to offering our expertise in the language sector to help Higher Education Institutions to develop and improve further their practices and achieve our badge of quality through our accreditation scheme specifically designed for them. 18 ## **Eaquals Member Event Fund** Throughout 2023 Eaquals offered financial support to a number of members who were running events and training programmes at local, regional and national levels. The recipients of the funding for 2023 are listed below and all of the reports from the individual recipients are available on the Eaquals website. **GLS Sprachenzentrum Berlin (IH Berlin)** **OPTIMA (Bulgaria)** **YALS, Serbia** **The Swedish Association of Accredited Language Training Providers** **QLS (Greece)** **FEDELE (Spain)** **CEBS (Austria)** **QUEST (Romania)** **Ozyegin University (Turkey)** **The Bridge (Slovakia)** ## **PARTNERSHIPS** ## **Partnerships & Agreements** ## _AQUEDUTO | Association for Quality Education and Training Online_ Eaquals and AQUEDUTO have an agreed MOU in place since 2017 with both sharing a commitment to the promotion and enhancement of quality in the field of international education services. Eaquals recognises the accreditation awarded by AQUEDUTO to those institutions offering online learning as part of their overall services. ## _The Council of Europe_ Eaquals has participatory status as an INGO (International Non-Governmental Organisation) with the Council of Europe to advise on language education issues and has worked closely with its Language Policy Unit on developments related to the _Common European Framework of Reference for Languages: Learning, Teaching, Assessment (CEFR)_ , the _European Language Portfolio_ (ELP), and language provision for adult migrants. Members of Eaquals also worked under Council of Europe auspices on the preparation of CEFR user guides. ## _ALTE | The Association of Language Testers in Europe_ Eaquals and ALTE (http://www.alte.org/ ) co-operated to develop the _Eaquals-ALTE European Language Portfolio,_ the first electronic ELP to be accredited by the Council of Europe. Both associations are now working on the LAPP project previously outlined. ## _BAC | The British Accreditation Council_ The BAC has been accrediting independent further and higher education institutions for over 30 years and has considerable expertise in setting standards for educational disciplines other than languages. The BAC - (http://www.the bac.org/) and Eaquals have signed a Memorandum of Cooperation, acknowledging our shared interest and mission in enhancing quality in international education services. 19 ## _BALEAP | British Association for Lecturers in English for Academic Purposes_ In June 2018, Eaquals signed a Memorandum of Understanding with BALEAP and are looking forward to sharing knowledge and expertise in the area of university foundation and EMI programmes. BALEAP itself is a vibrant community of EAP professionals with many different areas of activity. BALEAP works to support the development of those involved in learning, teaching, scholarship and research in English for Academic Purposes. ## _BEBC | Bournemouth English Book Centre_ Eaquals continues to hold a Memorandum of Understanding with BEBC. BEBC provide English Language Teaching (ELT) books and resources for universities, teachers and English Schools. BEBC was founded by John Walsh in April 1974 and has gone from strength to strength since its beginnings in Bournemouth. ## _ENQA | European Association for Quality Assurance in Higher Education_ In 2018 Eaquals became an affiliate member of ENQA. ENQA is an umbrella organisation which represents quality assurance organisations from the European Higher Education Area (EHEA) member states. It promotes European co-operation in the field of quality assurance in higher education and disseminates information and expertise among its members in order to develop and share good practice and to foster the European dimension of quality assurance. ## _European Confederation of Language Centres in Higher Education (CercleS)_ Eaquals has a Memorandum of Cooperation with CercleS, the European Confederation of Language Centres in Higher Education, with a view to exploring areas of common interest and to support language learning in the university sector, especially with regard to quality assurance and providing practical support for academic managers. CercleS (www.cercles.org) aims to support language centres in European establishments of higher education; to promote research in foreign language learning at international level and to encourage international and interdisciplinary cooperation between language centres in order to enable them to co-ordinate the pursuit of their objectives. ## _Green Standard Schools (GSS)_ In May 2021, Eaquals was signed a Memorandum of Understanding with GSS. As part of the agreement, GSS Chair, Jonathan Dykes, delivered a webinar on GSS for members and he was joined by Eaquals member, ACET, who are the first GSS accredited school in Ireland. ## _The Council of Europe’s Centre for Modern Language (ECML)_ The ECML aims to be a centre to promote quality language education in Europe. Eaquals is a co-founder and member of ECML's Professional Network Forum and advises on matters related to language education in general and quality assurance in particular **.** It is also a co-signatory to the Graz Declaration (2010). Eaquals inspectors and member representatives have played a key role in ECML projects. ## _The International Organisation for Standardisation (ISO)_ Eaquals maintains liaison status with a number of ISO technical committees; ISO/TC 176, which is responsible for ISO 9001 and related management system standards; ISO/TC 232, which develops standards for education and training outside the formal sector; and ISO/PC288, which aims to develop a management system standard for educational organisations in general. ## _Japan Association for Management of Training and Education (JAMOTE)_ Eaquals and JAMOTE worked closely together on the development of ISO 29990, a new standard for providers of learning services in the non-formal sector. International House World Organisation (IHWO) Eaquals and IHWO have an agreed MOC which takes into account both the IH inspection scheme as well as the Eaquals Accreditation scheme. ## _LanguageCert_ Eaquals were pleased to sign an MoU with Language Cert in 2019. LanguageCert have been Eaquals Associate Members for quite a while and this relationship will be developed further over the coming years. As part of the agreement, a joint webinar is run on an annual basis for both members and non-members. 20 ## _Macmillan Education_ Eaquals and Macmillan announced that they had signed an MoU in April 2019 with both keen to work jointly in raising awareness with regard to accreditation and quality assurance, areas that are of importance to all Associate Members. This developed into a signed co-operation agreement in 2023. ## _Skills for English (PSI)_ Eaquals and PSI signed an MOC in April 2022 with both parties looking forward to furthering collaboration in areas that are of interest for Eaquals members. ## **EAQUALS PARTICIPATION IN THE WIDER COMMUNITY** ## **Events with Eaquals participation in 2023** In order to promote Eaquals, our members and our wider quality ethos, Eaquals was represented at the events listed below: |**Date**|**Event**| |---|---| |January 2023|ETS Global Conference – Ecosystem Meet-Up II, Ankara, Türkiye| |January 2023|Macmillan Education, “_Effective Schooling for Quality Language Provision_”, Ankara, Türkiye| |April 2023|LAMSIG (Leadership & Management) Event & IATEFL Conference, Harrogate, UK| |March 2023|UES ELT Fest, “_Quality Assurance for K-12 Institutions”,_Antalya, Türkiye| |May 2023|Macmillan Education,_“Effective Schooling for Quality Language Provision: Institutional_
_Development_”, Montenegro| |May 2023|Higher Education Institutions SFL Directors Conference, Bartin, Türkiye| |September 2023|GAELA (Global Alliance of Education & Language Associations) AGM & StudyTravel ALPHE
Awards, London, UK| |November 2023|ICEF Berlin Fair, Berlin, Germany| |November 2023|ENQA (The European Association for Quality Assurance in Higher Education) General Assembly,
Dublin, Ireland| |December 2023|Professional Network Forum Meeting, Graz, Austria| |December 2023|ECML (European Centre for Modern Languages Forum) Symposium, Graz, Austria| 21 _**Eaquals at ICEF Berlin with a number of our Accredited and Associate members.**_ ## **Eaquals supporting Ukranian Refugees** In response to the ongoing war in Ukraine, Eaquals continued to invite members to share their initiatives via the Eaquals website so that all resources were available within the network. Eaquals Accredited Member, EF, designed an app which Eaquals was able to share within the membership. In addition, Eaquals promoted the dedicated webpage which was launched by the ECML with guidance and resources for all those supporting the (linguistic) integration of refugees from Ukraine, both into school systems and into the workplace. IH Bucharest continued to assist with language provision for Ukranian refugees in Romania. These were just some of the ways our members worked to support those affected. 22 ## **REPORT ON STRATEGY** In January 2023, the Eaquals Trustees and staff came together to develop the Eaquals Strategy Documents 2023 – 2028. ## **Eaquals Mission** We foster excellence in language education across the world by providing quality assurance, leadership, guidance and support to governments, teaching institutions and individuals. ## **Eaquals’ Aims** - To improve the experience of language learners by developing quality standards for the teaching of modern languages. - To deliver accreditation against these standards for providers of language education. - To develop practical resources and offer training and support for those working in the field of language education. - To foster formal and informal relationships and collaborative activities with a range of institutions and individuals to further the Eaquals mission. ## **Eaquals’ Values** - To service the interests of language learners worldwide - To promote the teaching and learning of all languages and cultures - To encourage personal and professional development - To foster international cooperation and understanding - To uphold openness and transparency - To support fair dealing and professional service The Eaquals 2023-2028 Strategy comprises the following strategic objectives: - To grow the accredited membership, maintaining and extending its geographical and sector diversity. - To build the Eaquals brand across the global education landscape. - To continue developing and promoting valued and valuable services for our members. - To create opportunities for discussion on quality assurance and language education at a local, national and international level. The Executive Director is responsible for implementing the strategic development plan and meeting these objectives and reports regularly on progress to the trustees. The trustees have ensured that all activities throughout the year have been in the interest of public benefit. The trustees confirm that they have referred to the guidance contained in the UK Charity Commission’s general guidance on public benefit when reviewing the association’s aims and objectives and in planning future activities. ## **Specific achievements in 2023** - The continued promotion of high standards by providing practical professional support to Eaquals members through online resources, member meetings, networking, and general opportunities for input into best practice. - The continued growth of the association by increasing the number of associate members. - The development of Eaquals’ external consultancy and training services in specific areas of expertise. - • The delivery of the Eaquals Webinar Series 2023 on a range of themes, including academic topics, which provided additional benefits to members and the wider international community. - The continued delivery of the Eaquals Plurilingual Webinar Series 2023 which delivered webinars in Spanish, French, Italian and Arabic. 23 - The successful running of the Eaquals Online 2023 event for both members and non-members. - The continued development of the Eaquals website reorganisation and updating of resources. - The continued development of communications about Eaquals activities and services to members, potential members and stakeholders by extensive use of online and social media channels and running regular social media campaigns to engage members. This has allowed us to strengthen our own links to members and has also helped to strengthen our membership networks. - The continuation of individual member meetings as well as country-level meetings to engage with members and ensure that their views are taken into account in relation to forward planning around events and resources. - The addition of policy documents and Eaquals Guarantees on the Eaquals website in additional languages: Spanish, Italian, Russian, French, German, Japanese, Czech, Romanian and Polish. - The maintenance and development of the Eaquals Monthly Newsletter. This has continued to provide a summary of monthly developments within Eaquals e.g. where we have been, new members, new agreement, new projects, new developments, member news and updates. Further details and website links for all Eaquals activities can be found on our website: www.eaquals.org The association is very grateful to the many members who voluntarily give a good deal of their time to Eaquals activities, and this gratitude extends to their employers for their support; without this work and support Eaquals could not fulfil our mission. ## **Reserves** The association’s reserves are constituted wholly by unrestricted funds and are all free reserves. As at 31 December 2023 the reserves stood at €291,919. In 2022 this stood at €304,016. The association pursues a policy of maintaining the reserves at least to the level of 6 months’ expenditure in order to support ongoing activities. The trustees maintain a planned level of cash, taking account of our charitable purpose, operational and financial risks and seasonal fluctuations, and cash which may be needed for future developments. ## **Risk management** During the year the trustees have reviewed the material risks facing the association and have taken appropriate steps to mitigate risks. The main financial risk, as identified by the trustees, lies in the continued support by member organisations; the trustees closely monitor member feedback and levels of new applications, and take steps to maintain and enhance the association’s activities. The trustees have considered the issues raised in _Going Concern and Liquidity Risk: Guidance for Directors of UK Companies 2009_ issued by the UK Financial Reporting Council. The trustees have reviewed the main trends and factors affecting future developments, the performance of the association and the external language teaching environment and have drawn up detailed financial projections. At the 2023 AGM, members voted to increase the 2024 membership fee by 3% to ensure the maintenance of membership numbers and income through annual fee. In addition, the association continued to monitor costs closely and limit investment in any additional projects. These measures provided the association with a deficit of (€12,097) at 2023 year end. The trustees are satisfied that the association is a going concern. 24 ## **STRUCTURE & GOVERNANCE** ## **Voting Members** The association is governed by its Articles of Association and also by its Membership Rules. Eaquals is ultimately controlled by its voting members who elect trustees at the Annual General Meeting and also determine any changes to the Articles. There are two types of voting members: accredited members and associate members. All members are expected to participate, particularly in the annual conferences and general meetings. Accredited members are language education centres which have reached the necessary quality standards as determined through the regular inspection process. As at 31 December 2023 there were 123 accredited members as listed on pages 3-5 of the report. Associate members are other organisations involved in the promotion of language teaching but not offering direct teaching themselves. Admission as an associate member is reviewed by the Executive Director and approved by the Eaquals Board of Trustees. As at 31 December 2023 there were 33 associate members as listed on pages 5-6. ## **Board of Trustees** There must be at least 5 but no more than 11 trustees elected by the voting members for terms of up to three years, including the Chair and Treasurer. In addition, the trustees may co-opt up to 4 additional members. There is no restriction on who may be elected as a trustee. The board of trustees met four times in 2023, two face-to-face meetings and two online meetings. Julian Flitter of Goodman Jones LLP was reappointed in 2023 as the independent examiner for Eaquals. Dr Ingrid Koester currently holds the position of Ombudsman for Eaquals. ## **Statement of trustees' responsibilities** The trustees (who are also directors of the charity for the purposes of company law) are responsible for preparing the Trustees Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to: - select suitable accounting policies and then apply them consistently; - observe the methods and principles in Charities SORP (FRS 102); - make judgments and estimates that are reasonable and prudent; - state whether applicable accounting standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements; and - prepare the financial statements on the going-concern basis unless it is inappropriate to presume that the association will continue to operate. The trustees are responsible for keeping proper accounting records that are sufficient to show and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the UK 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. The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity’s website. In so far as each of the trustees is aware: 25 - there is no relevant information of which the association's independent examiner is unaware; and - • each of the trustees has taken all steps that they ought to have taken to make themselves aware of any relevant information and to establish that the independent examiner is aware of that information. The trustees report including the report on strategy on pages 23 to 24 was approved by the trustees on 15 March 2024 and signed on their behalf by: Thom Kiddle, Eaquals Chair 26 ## **INDEPENDENT EXAMINER’S REPORT** ## **For the Year Ended 31 December 2023** ## **Independent examiner's report to the Trustees of Eaquals (the 'association')** I report to the association Trustees on my examination of the accounts of the association for the year ended 31 December 2023. ## **Responsibilities and basis of report** As the Trustees of the association (and its directors for the purposes of company law) you are responsible or the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). Having satisfied myself that the accounts of the association 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 association's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. ## **Independent examiner's statement** Since the association's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. 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: 1. accounting records were not kept in respect of the association as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)]. 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 accounts to be reached. This report is made solely to the association's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the association's trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the association and the association's trustees as a body, for my work or for this report. Signed: Dated: 22-03-24 Julian Flitter FCA ## **Goodman Jones LLP** 29/30 Fitzroy Square London W1T 6LQ 27 ## **STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING AN INCOME & EXPENDITURE ACCOUNT** ## **Year Ended 31[st] December 2023** |**Income from charitable activities**
Membership fees
Conferences and other member services
Consultancy and other income
**Total income from charitable activities**
**Charitable expenditure**
Inspection costs
Conferences and other member services
Consultancy costs
Marketing, website and development
Support costs
- Governance: trustee and committee meeting costs
- Governance: independent examiner’s costs
- Other support costs
**Total charitable expenditure**
**Net expenditure and net movement in funds for the year**
**Reconciliation of funds**
Funds brought forward
**Funds carried forward**|**2023**
**€**
345,011
109,136
98,592
**552,739**
(192,440)
(90,615)
(14,046)
(72,252)
(15,557)
(4,965)
(174,961)
**(564,836)**
**(12,097)**
304,016
**291,919**|**2022**
**€**
244,974
105,416
68,366| |---|---|---| |||**418,755**
(189,144)
(142,050)
(29,576)
(32,717)
(6,754)
(5,089)
(152,623)| |||**(557,952)**| |||**(139,197)**| |||443,212| |||**304,016**| There are no recognised gains or losses for the year other than as shown above and all activities are continuing activities. All charitable activities relate to unrestricted funds. The notes on pages 31 to 34 form part of these financial statements. 28 ## **BALANCE SHEET AS AT 31[ST] DECEMBER 2023** |**Current assets**
Debtors
- Trade debtors
- Prepayments
Cash at bank and in hand
**Current liabilities**
Creditors: amounts falling due within one year
- Trade creditors
- Accruals and income received in advance
**Net assets**
**Total funds**: all general fund (unrestricted)|**2023**
**€**
19,333
16,734
342,180
**378,247**
(25,072)
(61,256)
**(86,328)**
**291,919**
**291,919**|**2022**
**€**
28,054
22,582
342,669| |---|---|---| |||**393,305**| |||(20,547)
(68,742)| |||**(89,289)**| |||**304,016**| |||**304,016**| The notes on pages 31 to 34 form part of these financial statements. The association (the charitable company) is registered as a company in England and Wales (registration number 7727406) and as a charity in England and Wales (registration number 1143547) and is entitled to exemption from audit under Section 477 of the UK Companies Act 2006 for the year ended 31 December 2023. The members have not required the association to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for: - (a) ensuring that the association keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006; and - (b) preparing financial statements which give a true and fair view of the state of affairs of the association as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the association. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime. These financial statements were approved and authorised for issue by the trustees on 15 March 2024 and were signed on its behalf by: **Adam Donoghue** , Treasurer 29 ## **CASH FLOW STATEMENT YEAR ENDED 31[ST] DECEMBER 2023** |**Cash flows from operating activities**
Net cash provided by / (used in) operating activities
**Change in cash in the year**
Cash brought forward
**Cash carried forward**|**2023**
**€**
(489)
(489)
342,669
**342,180**|**2022**
**€**
(73,195)| |---|---|---| |||(73,195)
415,864| |||**342,669**| ## **NOTES TO THE FINANCIAL STATEMENTS** Year ended 31 December 2023 **1 Reconciliation of net movement in funds to net cash flow from operating activities.** |**Net income for the year**
(per Statement of Financial Activities)
**Adjustment for:**
Decrease /(increase) in debtors
(Decrease)/ increase in creditors
**Net cash provided by (used in) operating activities**|**2023**
**€**
(12,097)
14,569
(2,962)
**(490)**|**2022**
**€**
(139,197)| |---|---|---| |||21,908
44,094| |||**(73,195)**| ## **2 Accounting policies** The financial statements have been prepared in accordance with the Charities SORP (FRS 102_ Account 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) (effective 1 January 2015), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Assets and liabilities are initially recorded at historical cost or transaction value unless otherwise stated in the relevant accounting policy. Monetary amounts in these financial statements are rounded to the nearest euro (€). 30 **NOTES TO THE FINANCIAL STATEMENTS (CONT’D)** Year ended 31 December 2023 ## **2 Accounting policies (continued)** The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as set out below. ## Basis of financial statements Having reviewed the financial position, the trustees have a reasonable expectation that the association has adequate resources to continue its activities for the foreseeable future. Accordingly, they continue to adopt the going-concern basis in preparing the financial statements. During the year the trustees have reviewed the material risks facing the association and have taken appropriate steps to mitigate risks. The main financial risk, as identified by the trustees, lies in the continued support by member organisations; the trustees closely monitor member feedback and levels of new applications, and take steps to maintain and enhance the association’s activities. The trustees have considered the issues raised in _Going Concern and Liquidity Risk: Guidance for Directors of UK Companies 2009_ issued by the UK Financial Reporting Council. The trustees have reviewed the main trends and factors affecting future developments, the performance of the association and the external language teaching environment and have drawn up detailed financial projections. The trustees are satisfied that the association is a going concern. ## Fund accounting The general fund represents unrestricted funds and is available for use at the discretion of the trustees in furtherance of the charitable objectives of the association. ## Income and deferred income Charitable income for the general fund comprises membership fees, income from conferences and other member services, additional inspections, and consultancy, and is accounted for on the accruals basis. Where income is received relating to charitable activities in the following year, it is shown as deferred income (income received in advance) in current liabilities on the balance sheet. ## Expenditure Charitable activities result in expenditure related to the direct furtherance of the association’s charitable objectives. Expenditure from the general fund is accounted for on the accruals basis. Support costs including governance costs are charged directly to the association’s charitable activities. ## Currency exchange The association accounts in euros as this is the functional currency of the association. Monetary assets and liabilities denominated in other currencies are translated into euros at the rate of exchange ruling at the balance sheet date. Transactions in other currencies are recorded using the rate of exchange ruling at the date of the transaction. Exchange gains and losses arising on transactions in the year are recognised in the statement of financial activities. ## Operating leases Rentals under operating leases are charged to the Statement of Financial Activities incorporating an Income and Expenditure Account on a straight-line basis over the lease term. 31 **NOTES TO THE FINANCIAL STATEMENTS (CONT’D)** Year ended 31 December 2023 ## **2 Accounting policies (continued)** ## Debtors Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. ## Cash at bank and in hand Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. ## Liabilities and provisions Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the association anticipates it will pay to settle the debt or the amount it has received as advance payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the discount rate before any tax that reflects the risks specific to the liability. The unwinding of the discount is recognised within interest payable and similar charges. ## Taxation The association is a registered charity in England and Wales. It is not liable to income tax or corporation tax on income derived from its charitable activities. As an educational body the association is exempt from charging value added tax (VAT) on its services. Where appropriate, expenditure is inclusive of irrecoverable VAT. ## Financial instruments The association only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. ## Going Concern After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the financial statements. ## **3 Trustee remuneration** The trustees neither received nor waived any remuneration during the year in relation to their duties as trustees. As permitted by the Articles of Association, Julie Wallis was remunerated in 2023 for non-trustee work carried out: €3,400 (2022: €3,525) as an inspector, Nergis Uyan was remunerated €1,000 (2022: €2,650) as an inspector and €900 (2022: €0) for delivery of management training, and Chris Farrell was remunerated €2,000 (2022: €0) for training on an Eaquals consultancy project. ## **NOTES TO THE FINANCIAL STATEMENTS (CONT’D)** 32 Year ended 31 December 2023 8 trustees were reimbursed travelling expenses of €10,900 during the year in relation to their duties as trustees (2022: 7 trustees were reimbursed €7,734). In addition, 2 trustees were reimbursed €623 for travelling expenses relating to inspections (2022: 3 trustees were reimbursed €1,797). ## **4 Remuneration paid to key management personnel** Key management personnel are those having authority and responsibility for planning, directing and controlling the activities of the association, directly or indirectly. The following trustees are considered to be key management personnel: Thom Kiddle (Chair) and Adam Donoghue (Treasurer). None of these received any remuneration in 2023 or 2022. Two staff members are key management personnel. In 2023 they were paid €119,369 in total, plus €13,940 social security contributions (2022: 2 staff were paid €110,734 in total, plus €7,277 social security contributions). ## **5 Staff costs** |Salaries and fees
Social security costs
**Total staff costs**
Average number of staff (full time equivalent)|**2023**
**€**
200,659
22,643
**223,302**
5.1|**2022**
**€**
152,649
7,946| |---|---|---| |||**160,596**| |||4.3| There were no employees paid more than £60,000 (€70,000) in 2022. There was 1 employee paid above £60,000 (€70,000) in 2023. ## **6 Deferred income** |Balance included in current liabilities at 31 December 2022
Released to income in 2023
Income received in 2023 relating to activities in 2024
**Balance included in current liabilities at 31 December 2023**|**€**
63,653
(63,653)
56,290| |---|---| ||**56,290**| Deferred income comprises membership fees and conference sponsorship income received in the year but relating to activities in the following year. ## **7** ## **Lease obligation** The association leases an administrative office in Budapest, Hungary. There is a lease expiring on 30 June 2024, with a commitment at 31 December 2023 of €2,280 (2022: €2,280). 33 **NOTES TO THE FINANCIAL STATEMENTS (CONT’D)** Year ended 31 December 2023 ## **8 Related party transactions** Except as disclosed elsewhere in these financial statements, there were no transactions with related parties either in 2023 or 2022 requiring disclosure in these accounts. ## **9 Share capital** The association is limited by guarantee and does not have share capital. Members are not entitled to any dividends or to a share in the assets on dissolution. Each member undertakes to contribute up to a maximum sum of €1 on winding up. Each member has one vote. There were 157 members as at 31 December 2023. ## **10 General** The association is a public benefit entity in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102). The association is incorporated as a company in England and Wales (registration number 7727406). The address of the registered office is: 29/30 Fitzroy Square, London UK W1T 6LQ. 34 www.eaquals.org Eaquals Registered Office: 29130 Fitzroy Square, London, UK, WIT6LQ Email: info@eaquals.org Eaquals is a registered charity 1143547 in England & Wales