## Annual Report
## Financial Year 1 February 2023 to 31 January 2024
The Trustees present their report and the financial statements of the charity for the year ended 31 January 2024, for the approval of the ALT Annual General Meeting 2024, held on 4 September 2024 during ALT’s Annual Conference at the Radisson Airport Hotel, Manchester.
This Annual Report covers ALT’s February 2023 to January 2024 financial year and is presented for approval by members at ALT’s AGM 2023 and therefore we include some developments over the first quarter of the current financial year as well as the financial year to which the report’s financial statements relate.
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## Reference and administrative details
Registered charity name Association for Learning Technology (ALT) Charity registration number 1160039 Principal address 3 Bignell Park Barns, Chesterton, Oxon, OX26 1TD Auditor David Cadwallader & Co Limited Banker HSBC, 65 Cornmarket Street, Oxford OX1 3HY, UK
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## Public benefit and our aims & activities
## Public benefit statement
**We are the leading professional body for Learning Technology in the UK.** We support a collaborative community for individuals and organisations from all sectors including Further and Higher Education and industry and provide professional recognition and development. Membership is open to all with a professional interest in using digital technologies for learning, teaching and assessment.
Our overall charitable objective is "to advance education through increasing, exploring and disseminating knowledge in the field of Learning Technology for the benefit of the general public". Our core activities are focused on membership services that help us achieve our strategic aims and generate the majority of ALT’s income as an independent charity.
_ALT Values from the Strategy 2020-2025_
We work across the UK and internationally to increase the positive impact of Learning Technology in education and training for public benefit.
Our aims are to:
- Increase access to Learning Technology expertise and professional development.
- ● Strengthen professional recognition for and representation of all Learning Technology roles across the communities we support.
- Provide pathways to accreditation for general practitioners, advanced professionals and leaders through our professional and ethical competencies framework.
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## Core activities
Our core activities are focused on membership services that help us achieve our strategic aims and generate the majority of ALT’s income as an independent charity.
|**Aim 1: Strengthen**|**Aim 2: Enhance**|**Aim 3: Increase impact for**|
|---|---|---|
|**professional recognition**|**professionalism and**|**public benefit**|
||**accreditation**||
|Annual Conference|Online Winter Conference|OER Conference|
|Learning Technologist and|Recognition for CPD activities|Publications including Research|
|Research Project of the Year|and peer review|in Learning Technology and the|
|Awards||#altc blog|
||CMALT accreditation framework||
|Annual Survey and Member|incl. Senior and Associate|ALT Open Access Repository|
|consultations|CMALT||
|||Special Interest Groups that are|
|National Network of Members|Mapping the CMALT|open to all|
|Groups|accreditation framework to other||
||national frameworks|Policy responses and briefings|
|Strategic partnerships and||for policy makers|
|collaboration in the UK and|Members Assembly||
|internationally||Dissemination of research|
||Members News Digest and|findings and projects|
|Advocacy and representing|Discussion List||
|Members at a national scale|||
||Regular webinar series||
## What we value
Our values are inspired by our commitment to best represent and support our members.
## We value openness
We provide an exemplar for how open practice can benefit an organisation and its members. Openness helps us influence policy makers, increase the impact of research for public benefit, build a shared vision for the future of professionalisation in Learning Technology and grow our community of members.
## We value being independent
We are a trusted, independent voice representing the interests of our membership. We do not receive any core funding from central agencies. Being independent from government and industry enables us to better represent members and offer a critical perspective to influence policy development. The Board of Trustees oversees the use of our resources to respond directly to the priorities of our members in a way that is efficient, transparent and fair.
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## We value collaboration
We support our members to collaborate, communicate and coordinate their practice and work, both within our national network of members groups and beyond. We encourage members to learn from colleagues from different backgrounds and roles. To support these activities, ALT has a small, distributed staff team, who support and manage all aspects of ALT’s operations and report to the Board of Trustees.
## We value participation
We encourage members to take an active part in our governance, volunteer as editors of publications, help organise events, and work together in Member Groups and the Members Assembly. Members directly shape what we do and full members elect Trustees and vote at the AGM. We provide professional recognition for peer reviewers and assessors.
## How we define Learning Technology
We define Learning Technology as the broad range of communication, information and related technologies that are used to support learning, teaching and assessment. We recognise the wider context of Learning Technology policy, theory and history as fundamental to its ethical, equitable and fair use.
## Future plans
As part of ALT's Strategy 2020-2025 we set out specific strategic objectives for each year, responding directly to Members’ feedback and priorities identified through the Annual Survey.
The economic environment remains a challenge as costs continue to rise. The Board of Trustees continues to monitor ALT’s finances, review ongoing risks and adjust strategic priorities accordingly.
We continue to develop and diversify our activities and services to meet the needs of our growing community of learning technology professionals.
Key activities include the launch of our Certified Membership of ALT (CMALT) online course which enhances the support and guidance for candidates to help them complete their accreditation. Piloting changes to CMALT that have arisen from the feedback and input of our new CMALT Committee. A review and update of our Framework for Ethical Learning Technology (FELT) and we will continue to expand our strategic partnership with the Ufi VocTech Trust and AmplifyFE project.
This is a year of transition for ALT as we welcome our new CEO at this year’s Annual General Meeting and develop ALT’s next strategy for 2025-2030.
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## Report from the Chair of ALT
This year’s highlight was undoubtedly the celebration of our 30th Birthday at ALT at our Annual Conference in September. It was great to see members and Trustees, past and present, joining with ALT staff to mark the milestone. We reflected on how much has changed in that time but that what continues is the sense of community and pride in our professional practice. Another great sector body SEDA was also celebrating the same anniversary, and we were able to enjoy a shared celebration. We were thrilled to see our first Digital Learning Design Apprenticeship endorsed by ALT and strengthened our strategic partnership with Ufi and ongoing AmpifyFE project.
This year has been one of transition. We spent much of the year without a CEO and I want to formally express my thanks on behalf of the Board of Trustees to Kerry Pinny for stepping in as Acting CEO as well as maintaining her operational role. The whole team have supported her, and I know that they have faced significant challenges. It hasn’t been an easy year for the Team and this has meant capacity for new initiatives has been constrained. I am delighted that we are able to announce that we have appointed Susan Martin to be our next CEO and I look forward to introducing her to you at the conference.
Susan will lead a strategic review that will enable us to map out the first part of our next 30 years. This will include how we adapt to the new ways of working in education as well as the expansion of different roles that support learning technology in all its forms. We will do that by continuing to assert and live our values and by remaining relevant to our members and community.
Professor Helen O’Sullivan
## **Chair**
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## Financial review and Honorary Treasurer’s report
The financial year ended 31 January 2024 has been a challenging year financially as evidenced by the overall net deficit of £10,410. Encouragingly, ALT did increase income by around 10%, primarily driven by an increase in event income. However, this was more than offset by rising costs, particularly in relation to the cost of running events. ALT are actively undertaking initiatives to respond to these cost challenges, and this will be a key priority in the next year. In addition, ALT are also actively looking at ways to grow and diversify income going forward.
In line with previous years, the Trustees commissioned an Independent Examination of the financial statements rather than a full audit. A full audit is not required due to ALT remaining below the threshold for this and the trustees will continue to review this position on an annual basis.
I would like to finish by thanking all the ALT team for their ongoing dedication through a challenging year and for their support in identifying and actioning initiatives to ensure ALTs future financial viability.
Dr Shonagh Douglas **Honorary Treasurer**
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## The Trustees
The Trustees who served the charity during this financial year were as follows:
1. Peter Bryant (from September 2017)
2. Shonagh Douglas (from June 2021, Honorary Treasurer)
3. Sharon Flynn (from September 2019)
4. David Hopkins (from September 2022)
5. Natalie Lafferty (from September 2019)
6. Helen O'Sullivan (from June 2020, Chair)
7. Keith Smyth (from September 2019, Vice-Chair)
8. David White (from June 2020, President)
9. Puiyin Wong (from September 2022)
## Responsibilities of the Trustees
Law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year. Under that law the Trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The financial statements are required by law to give a true and fair view of the state of affairs of the charity and of the surplus/deficit of the charity 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 the Charities SORP 2015 (FRS 102);
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue to operate.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Charities Act 2011. The Trustees 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 charity and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
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## Auditors
A resolution to re-appoint David Cadwallader & Co Limited as auditor for the ensuing year was proposed and agreed at the AGM in 2023 with a view to review the appointment. Subsequently, David Cadwallader & Co Limited were appointed as independent examiners by Trustees in 2023.
Approved by and signed on behalf of the Trustees:
Shonagh Douglas (Honorary Treasurer) Date:
21/08/24
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Independent Examiner’s Report to the Trustees of the Association for Learning Technology
For the year ended 31 January 2024
## **RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER**
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this period under section 144(2) of the Charities Act 2011 (the 2011 Act) or under Regulation 10(1)(a) to (c) of the Charities Accounts (Scotland) Regulations 2006 (the 2006 Regulations) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the Charities Act 2011 and under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 (the 2005 Act);
- to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
- to state whether particular matters have come to my attention.
## **BASIS OF INDEPENDENT EXAMINER'S REPORT**
My examination was carried out in accordance with the general Directions given by the Charity Commission and is in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
## **INDEPENDENT EXAMINER'S STATEMENT**
In the course of my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with section 130 of the 2011 Act and section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act and section 44(1)(b) of the 2005 Act and Regulation 8 of the 2006 Accounts Regulations
have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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…………………………………
Nicola Jane Cadwallader FCCA For and on Behalf of David Cadwallader & Co Limited Independent examiner Chartered Certified Accountants Suite 3 Bignell Park Barns Chesterton Bicester Oxon OX26 1TD 21/08/24 Dated: .........................
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## Statement of financial activities including income and expenditure account
_For the year ended 31 January 2024_
|**Unrestricted**
**Restricted**
**Notes**
**Funds**
**Funds**
**Income from**
**£**
**£**
Donatons
**2**
**150,405**
**-**
Investments
**3**
**1,458**
**-**
Charitable actvites
**4**
**350,778**
**-**
**Total income**
**502,641**
**-**
**Expenditure on**
Charitable actvites
**5-7**
**513,051**
**-**
**Total expenditure**
R
**513,051**
**-**
**Net income/(expenditure)**
**8**
**(10,410)**
**-**
Fund balances at 1 February 2023
**139,725**
**-**
**Fund balances at 31 January 2024**
**129,315**
**-**|**Unrestricted**
**Restricted**
**Notes**
**Funds**
**Funds**
**Income from**
**£**
**£**
Donatons
**2**
**150,405**
**-**
Investments
**3**
**1,458**
**-**
Charitable actvites
**4**
**350,778**
**-**
**Total income**
**502,641**
**-**
**Expenditure on**
Charitable actvites
**5-7**
**513,051**
**-**
**Total expenditure**
R
**513,051**
**-**
**Net income/(expenditure)**
**8**
**(10,410)**
**-**
Fund balances at 1 February 2023
**139,725**
**-**
**Fund balances at 31 January 2024**
**129,315**
**-**|**Total**
Total
Unrestricted|**Total**
Total
Unrestricted|
|---|---|---|---|
||**Funds**|**2024**|2023|
||**£**|**£**|£|
||**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|**150,405**
**1,458**
**350,778**
**502,641**
**513,051**
**513,051**
**(10,410)**
**139,725**
**129,315**|157,115
219
302,502
459,836
463,649
463,649
(3,813)
143,538
139,725|
The Statement of Financial Activities includes all gains and losses in the year and therefore a statement of total recognised gains and losses has not been prepared.
All of the above amounts relate to continuing activities.
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## Balance Sheet
## _For the year ended 31 January 2024_
||||||**2024**||||**2023**|
|---|---|---|---|---|---|---|---|---|---|
||**Notes**||**£**||**£**|£|||£|
|**Fixed Assets**||||||||||
|Tangible Assets|**11**||||**5,639**||||4,789|
|**Current Assets**||||||||||
|Debtors|**12**||**102,579**|||43,596||||
|Cash at bank and in hand|||**123,317**|||123,916||||
||||**225,896**|||167,512||||
|||||||||||
|**Creditors: amounts falling due within one**
**year**|
**13**||**102,220**||||32,576|||
|||||||||||
|**Net current assets**|||||**123,676**||||134,936|
|||||||||||
|**Total assets less current liabilites**|||||**129,315**||||139,725|
|||||||||||
|**Funds**||||||||||
|Restricted Funds|||||**-**||||-|
|Unrestricted Funds|**15-16**||||**129,315**||||139,725|
|||||||||||
||||||**129,315**||||139,725|
|||||||||||
|The accounts were approved by the members of the committee on ...................
and are signed on their behalf by:
21/08/24||||||..|..............||..........|
Helen O’Sullivan, Chair
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## Statement of Cash Flows
_For the year ended 31 January 2024_
|||**2024**||**2023**|
|---|---|---|---|---|
||**Notes**|**£**
|£||
|**Cash flows from operating activities**|||||
|Net cash provided by/(used in) operating|**19**|**(262)**|12,818||
|activities|||||
|**Cash flows from investing activities**:|||||
|Dividends, interest and rents from investments||**1,458**||219|
|Purchase of property, plant and equipment||**(1,795)**|(1,643)||
|**Net cash provided by/(used in) investing**|||||
|**activities**||**(337)**|(1,424)||
|**Net cash provided by/(used in) financing**||**-**||**-**|
|**activities**|||||
|**Change in cash and cash**|||||
|**equivalents in the reporting period**||**(599)**||11,394|
|**Cash and cash equivalents at the**||**123,916**|112,522||
|**beginning of the reporting period**|||||
|**Cash and cash equivalents at the**|**20**|**123,317**|123,916||
|**end of the reporting period**|||||
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## Notes to the accounts
_For the year ended 31 January 2024_
## **1 Accounting policies**
## **General Information and Basis of**
## **Accounting**
Association for Learning Technology is a Charitable Incorporated Organisation registered in England and Wales. In the event of the charity being wound up, the members have no liability to contribute to the assets of the charity and no personal responsibility for settling its debts and liabilities. The address of the registered office is given in the charity information on page 2 of these financial statements. The nature of the charity’s operations and principal activities are given on page 3-4 of these financial statements.
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) – (Charities SORP (FRS 102)) and The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
Association for Learning Technology meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
## **Going concern**
The accounts have been prepared on a going concern basis, as in the opinion of the Trustees, the charity will continue in operation for the foreseeable future.
## **Key sources of estimation uncertainty**
The most significant areas of adjustments and key assumptions that affect items in the accounts relate to income recognition.
## **Income**
All income is included on the Statement of Financial Activities when the charity has entitlement to the funds, any performance attached to the item of income has been met, it is probable that the income will be received and the amount can be measured reliably.
Income, excluding membership fees, is recognised when the above criteria are met as a restricted fund should the donor require such income to be used for a specified purpose. Membership fees are recognised from the date of invoicing unless otherwise specified. Investment income is recognised in the period in which the charity is entitled to receive such income.
## **Expenditure**
Expenditure is accounted for on an accruals basis, inclusive of any VAT which cannot be recovered.
## **Support Costs**
Support costs are those that assist the work of the charity but do not directly represent charitable activities. Where support costs cannot be directly attributed to particular headings they have been allocated to expenditure on charitable activities on a basis consistent with use of the resources.
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## **Tangible fixed assets and depreciation**
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:
Computer Equipment 33 1/3% straight line Software 33 1/3% straight line
## **Pensions**
The pension costs charged in the financial statements represent the contributions payable by the charity during the year.
## **Debtors**
Trade and other debtors are recognised at the settlement amount due 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 cash 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.
## **Creditors and provisions**
Creditors and provisions are recognised where the charity has a present obligation or constructive obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## **Financial Instruments**
The Charity has only 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.
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## **2 Income from Donations**
|Membership fees
Other Donations
CMALT registration fees|**Unrestricted**
**Funds**
**Total**
**2024**
Total
Unrestricted
2023
**£**
**£**
£
**121,202**
**121,202**
126,300
**-**
**-**
-
**29,203**
**29,203**
30,815
**150,405**
**150,405**
157,115|**Unrestricted**
**Funds**
**Total**
**2024**
Total
Unrestricted
2023
**£**
**£**
£
**121,202**
**121,202**
126,300
**-**
**-**
-
**29,203**
**29,203**
30,815
**150,405**
**150,405**
157,115|**Unrestricted**
**Funds**
**Total**
**2024**
Total
Unrestricted
2023
**£**
**£**
£
**121,202**
**121,202**
126,300
**-**
**-**
-
**29,203**
**29,203**
30,815
**150,405**
**150,405**
157,115|**Unrestricted**
**Funds**
**Total**
**2024**
Total
Unrestricted
2023
**£**
**£**
£
**121,202**
**121,202**
126,300
**-**
**-**
-
**29,203**
**29,203**
30,815
**150,405**
**150,405**
157,115|**Unrestricted**
**Funds**
**Total**
**2024**
Total
Unrestricted
2023
**£**
**£**
£
**121,202**
**121,202**
126,300
**-**
**-**
-
**29,203**
**29,203**
30,815
**150,405**
**150,405**
157,115|
|---|---|---|---|---|---|
|||**£**||**£**|£|
|||||||
|||**121,202**||**121,202**|126,300|
||||**-**|**-**|-|
||||**29,203**|**29,203**|30,815|
|||**150,405**||**150,405**|157,115|
|**3**
**Investment Income**
Interest receivable
**4 Income from charitable activities**
Annual Conference
Publications
Commissions from ALT Shop
Events, except Annual conference
Projects
Grants|**Unrestricted**
**Funds**
**£**
**1,458**
**Unrestricted**
**Restricted**
**Funds**
**Funds**
**£**
**£**|**Unrestricted**
**Funds**
**£**
**1,458**
**Unrestricted**
**Restricted**
**Funds**
**Funds**
**£**
**£**|**Unrestricted**
**Funds**
**£**
**1,458**
**Unrestricted**
**Restricted**
**Funds**
**Funds**
**£**
**£**|
**Total**
**2024**
Total
Unrestricted
2023
**£**
£
**1,458**
219
**Total**
Total
Unrestricted
**2024**
2023
**_£_**
£|
**Total**
**2024**
Total
Unrestricted
2023
**£**
£
**1,458**
219
**Total**
Total
Unrestricted
**2024**
2023
**_£_**
£|
|---|---|---|---|---|---|
|||**213,832**|**-**
**-**
**-**
**-**
**-**|**213,832**|170,714|
|||**124**||**124**|134|
|||**-**||**-**|39|
|||**35,031**||**35,031**|22,155|
|||**101,791**||**101,791**|109,460|
|||**-**|**-**|**-**|-|
|||||||
|||**350,778**|**-**|**350,778**|302,502|
|||||||
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## **5 Expenditure on Charitable Activities by Fund Type**
|**Unrestricted**
**Restricted**
**Funds**
**Funds**
**£**
**£**
Membership
**90,319**
**-**
CMALT
**38,908**
**-**
Annual Conference and events
**237,676**
**-**
Operations
**44,145**
**-**
Projects
**96,332**
**-**
Governance
**5,671**
**-**
**513,051**
**-**|**Total**
Total
Unrestricted
**2024**
2023
**£**
£
**90,319**
103,597
**38,908**
41,342
**237,676**
176,788
**44,145**
43,263
**96,332**
90,626
**5,671**
8,033
**513,051**
463,649|
|---|---|
.
## **6 Expenditure on Charitable Activities by Activity Type**
|Membership
CMALT
Annual Conference and events
Operations
Projects
Governance|**Direct**
**costs**
**Allocated**
**Support &**
**Governance**
**costs**
**Total**
Total
Unrestricted
**2024**
**2024**
**2024**
2023
**£**
**£**
**£** £
**19,216**
**71,103**
**90,319**
103,597
**4,419**
**34,489**
**38,908**
41,342
**1,486**
**236,190**
**237,676**
176,788
**28,169**
**15,976**
**44,145**
43,263
**57,626**
**38,706**
**96,332**
90,626
**-**
**5,671**
**5,671**
8,033
**110,916**
**402,135**
**513,051**
463,649|
|---|---|
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## **7 Analysis of support and Governance Costs**
The charity initially identifies the costs of its support functions. It then identifies those costs which relate to the governance function. Having identified its governance costs, the remaining support costs together with the governance costs are apportioned between the key charitable activities undertaken (see note 6) in the year based on time spent. Refer to the table on the next page for the analysis of support and governance costs. All costs are unrestricted.
||**Governance**|**Support**|**Total**|Total|
|---|---|---|---|---|
||**costs**|**costs**|**Unrestricted**|Unrestricted|
||**2024**|**2024**|**2024**|2023|
||**£**|**£**|**£**|£|
|Salaries and wages|**-**|**186,948**|**186,948**|186,745|
|Employer's NI|**-**|**13,893**|**13,893**|15,671|
|Staff pension contributions|**-**|**25,718**|**25,718**|24,844|
|Other staff costs|**-**|**-**|**-**|-|
|Professional and consultancy fees|**-**|**-**|**-**|-|
|Travelling and subsistence|**337**|**9,865**|**10,202**|5,872|
|Printing, stationery and advertising|**12**|**7,689**|**7,701**|4,500|
|Insurance|**462**|**1,262**|**1,724**|1,647|
|Subscriptions|**-**|**424**|**424**|450|
|Web, database and computer support|**-**|**13,742**|**13,742**|18,345|
|Bank and credit card charges|**-**|**6**|**6**|-|
|Depreciation|**-**|**-**|**-**|-|
|Bad debts written off/(recovered)|**-**|**360**|**360**|-|
|Miscellaneous expenses|**-**|**-**|**-**|6,361|
|Accommodation, hospitality, venue hire|**-**|**136,557**|**136,557**|79,131|
|Election Expenditure|**-**|**-**|**-**|1,116|
|Phones and audio-conferencing|**-**|**-**|**-**|-|
|Accountancy (including Independent|||||
|Examiners fees)|**4,020**|**-**|**4,020**|5,574|
|Legal and professional|**840**|**-**|**840**|900|
|Equipment Hire and purchase|**-**|**-**|**-**|2,664|
||**5,671**|**396,464**|**402,135**|353,820|
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## **8 Net income/(expenditure) for the Year**
This is stated after charging:
|Staff pension contributions
Depreciation
Auditor Remuneration Audit / Independent
Examiners fees
Auditor Remuneration / Independent Examiner
– other
**Employees**
**Number of Employees**
The average monthly number of employees during the year was:
Number of Administrative Staff
Number of Management Staff
**Employment costs**
Wages and salaries
Social security costs
Other pension costs|**2024**
2023
**£**
£
**28,756**
24,844
**945**
1,119
**4,020**
6,000
**150**
350
**2024**
2023
**Number**
Number
**2**
2
**5**
5
**7**
7
**2024**
2023
**£**
£
**216,663**
225,876
**16,131**
17,683
**28,756**
24,844
**261,550**
268,403|
|---|---|
## **9 Employees**
No employee received a pro-rata remuneration of more than £60,000 during the year (2023 – Nil)
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## **10 Trustees**
No trustee received any remuneration in the year (2023: £Nil).
£380.20 Expenses were paid to 12 Trustees in the year (2023: £603.08)
## **11 Tangible Fixed Assets**
|**12**
**Debtors**
Trade Debtors
Other Debtors
Prepayments and Accrued
Income
**Software**
**£**
**Cost**
At 1 February 2023
2,694
**Additions**
226
**As at 31 January 2024**
__ __
**2,920**
**Depreciation**
At 1 February 2023
2,125
Charge for the year
228
**As at 31 January 2024**
___ _
**2,353**
**Net book value at 31 January 2024**
**567**
**As at 31 January 2023**
**569**|**2024**
2023
**£**
£
**41,200**
7,240
**59,640**
29,820
**1,739**
6,536
**102,579**
43,596
**Computer**
**equipment**
**Total**
**£**
**£**
60,120
62,814
1,569
1,795
_ ____
**61,689**
__ ___
**64,609**
55,900
58,025
717
945
___ __
**56,617**
___ __
**58,970**
**5,072**
**5,639**
**4,220**
**4,789**|
|---|---|
Other debtors relate to project work completed during the financial year received in arrears.
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|**13**
**Creditors: amounts falling due**
**within one year**
Trade creditors
Accruals and deferred income
Tax and Social Security
Other Creditors|**2024**
2023
**£**
£
**34,767**
14,461
**66,678**
10,992
**20**
4,963
**755**
2,160
**102,220**
32,576|
|---|---|
Deferred income relates to project work, CMALT registration and delegate fees received in advance.
## **14 Pensions**
The pension cost of £28,756 represents contributions by the Charity into a defined contribution scheme (2023: £24,844 ).
## **15 Fund Transfers**
£NIL (2023: £NIL) of excess restricted reserves was transferred to unrestricted funds after each project.
## **16 Unrestricted Funds**
## **Movement in Funds**
|**Combined**
**Balance at**
**Incoming**
**Outgoing**
**01 February**
**Resources**
**Resources**
**2023**
**£**
**£**
**£**
Designated reserve fund
90,000
-
-
General Funds
49,725
502,641
(513,051)
139,725
502,641
(513,051)|**Balance at**
**Transfers 31 January**
**2024**
**£**
**£**
-
**90,000**
-
**39,315**
-
**129,315**|
|---|---|
Designated reserve fund: these funds are held as a reserve to cover three months of ALT's operating costs in case of loss of charitable income of which £2,784 (2023: £2,784) designated funds are held in reserve for the ELESIG group.
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## **17 Analysis of Net Assets between Funds**
|**Unrestricted**
**Funds**
**Restricted**
**funds**
**£**
**£**
Fund balances at 31 January 2024 are represented by:
Tangible Fixed Assets
5,639
-
Current Assets
225,896
-
Creditors: Amounts falling due within one year
(102,220)
-
129,315
-|**Total**
**£**
**5,639**
**225,986**
**(102,220)**|
|---|---|
||**129,315**|
## **18 Related Party Transactions**
There have been no transactions with related parties during the period that require disclosure other than those stated in note 10.
## **19 Reconciliation of Net Income/(Expenditure) to Net Cash Flow from Operating Activities**
|**econciliation of Net Income/(Expenditure) to**
**et Cash Flow from Operating Activities**|||
|---|---|---|
||**2024**|2023|
||**£**|£|
|**Net income/(expenditure) for the reporting period (as per**|**(10,410**||
|**the statement of financial activities)**|**)**|(3,813)|
|**Adjustments for:**|||
|Depreciation charges|**945**
|1,119|
|Loss on disposal of fixed assets|**-**|-|
|Dividends, interest and rents from investments|**(1,458)**|(219)|
|(Increase)/decrease in debtors|**(58,983)**
|(1,512)|
|Increase/(decrease) in creditors|**69,644**|17,243|
|**Net Cash Flow from Operating Activities**|**(262)**|12,818|
## **20 Analysis of cash and cash equivalents**
|Cash in Hand|**2024**
2023
**£**
£
**123,317**
123,916|
|---|---|
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## **21 Analysis of changes in net debt**
||**At start of**|||
|---|---|---|---|
||**Year**|**Cash-flows**|**At end of year**|
||**£**|**£**|**£**|
|**Cash**|123,916|(599)|**123,317**|
||123,916|(599)|**123.317**|
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## Appendix
## Structure, governance and management
## Constitution
ALT's constitution is our governing document (equivalent to the articles of governance for a college or company). The constitution was adopted and approved by the Charity Commission in 2015 when ALT was established as a Charitable Incorporated Organisation. The updated version was approved by members at the ALT AGM on 12 September 2018 and came into effect from 5 September 2019.
You can find out more and access previous versions of the constitutions via this page.
## Organisation
ALT is a charitable incorporated organisation. We are registered charity number 1160039 and we are governed in accordance with our constitution by a group of elected and appointed Trustees. Under our constitution the trustees are known collectively as the Board of Trustees, which meets approximately quarterly.
The Trustees set ALT's direction, and are responsible for ALT's strategy, and for the overall performance of the association. A sub-committee of the Board of Trustees known as the General Purposes Committee, holds online meetings monthly.
Each year, following our AGM, we report to the Charity Commission on our activities and submit our audited accounts.
An important principle in ALT is that all committee memberships are time-limited. The maximum period of membership of any committee is generally six years, and most memberships have to be renewed after three years. Thus there is always turnover in committee memberships, and there is a steady supply of vacancies, so that there are regular opportunities for new people to get involved in the work of ALT.
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1. The general duties as the Trustee of a charity like ALT are to:
- ensure that the organisation complies with its governing documents, charity and company law and other relevant legislation or regulations;
- ensure that the organisation pursues its objects as defined in its governing document;
- ensure that the organisation applies its resources exclusively in pursuance of its objects;
- give firm strategic direction to the organisation; setting overall policy, defining goals, setting targets and evaluating performance against agreed targets;
- safeguard the good name and ethos of the organisation;
- ensure the effective and efficient administration of the organisation;
- appoint the chief executive officer and monitor his/her performance.
2. Specific activities of Trustees in ALT include:
- attending meetings of the Board of Trustees (normally three per year);
- participating in policy discussions and the production of consultation responses;
- contributing to the drafting and monitoring of the three year ALT strategy;
- chairing sub-committees of ALT or task groups which are set up from time to time.
- helping to promote the Association’s aims and values. In addition, the following roles have specific responsibilities:
- Vice-Chair: the Vice-Chair provides support to the Chair of ALT, representing ALT at events across sectors and the ALT Assembly.
- Chair: the Chair chairs meetings of the Board of Trustees and works closely with senior staff, providing strategic input to ALT's strategy and development. The Chair represents ALT across sectors, including working with policy makers. The Chief Executive reports directly to the Chair of ALT.
- Honorary Treasurer: the Honorary Treasurer works with the Chief Executive and ALT's independent auditors on the Annual Accounts and financial reporting to the Board of Trustees.
- President: the President usually chairs the AGM, the judging panel for the Learning Technologist of the Year Awards and provides input to ALT's work with policy makers. The President of ALT also chairs formal meetings of the ALT Assembly.
3. Nominees for Trustee Positions should be aware of the following points:
- Trustees in ALT personally hold limited legal and financial responsibilities on behalf of the charitable incorporated organisation (CIO).
- Trustees are governed by English Law as it relates to Charity Trustees and work in -
- line with the Charity Commission Guidelines (see http://www.charity commission.gov.uk/)
- ALT’s permanent staff employed by ALT as a CIO and the Chief Executive reports to the Board of Trustees.
- ALT provides indemnity insurance for its Trustees, in keeping with good practice for the management of charities.
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## Delegation of day-to-day management
Management of the Charity is delegated via the Chief Executive to the staff team, with all established staff, including the Chief Executive employed directly by ALT. The functions of the staff team include:
- supporting the work of ALT’s committees;
- managing the finances and the operations of the Association;
- managing membership recruitment and renewals;
- running ALT meetings and events, including the Association’s annual international academic conference for learning technologists;
- promoting and representing the Association;
- producing ALT publications;
- managing ALT’s Certified Membership Scheme.
## Risk management
The Trustees have examined the major strategic and operational risks, which the charity is exposed to and confirm that systems have been established to enable regular reports to be produced in order that the necessary steps can be taken to mitigate such risks.
## Membership
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