ALTE - Association of Language Testers in Europe Report of the Board of Trustees and Flnanclal Statements Financlal statements for the year ended 311t December 2023 ALTE- Association of Language Testers in Europe REPORT OF THE BOARD OF TRUSTEES AND FINANCIAL STATEMENTS For the year ended 315t December 2023
ALTE- Association of Language Testers In Europe Report of the Board of Trustees and Financial Statements Flnancial statements for the yearended 31 December 2023 Contsnts Pago Raference and administrative infomab.on Tnjstees, Annual Report Ind0FnonI cxamin5 Repprt 18 statement of Fiiancial Acti¥'eS 19 B818nce Sheet 20 Note8 lo the Financial Stslements 21
ALTE- Association of Language Testers in Europe Report of the Board of Trustees and Financial Ststements Flnancial statements for the year ended 318t December 2023 ference and administrative infonnation Charlty numbèr 1184799 Company number CE018458 Registered Thè Trfanglè Buildlng ¢)Ifice ShaftÈsbury R08d Cambridge CB2 8EA Key Management Nick Saville (ALTE S8(etAry4enerall Barclays B8nk Ple 1 Churthill Ptacts London E14 5HP United Kingdom Banker¥ Prent's & Co LLP Chartered Accountatts and Independent Exarniner8 115c Miiion Road Cambridge CB4 1XE Independent Examln&r Trustses Trustees who served during the from tomation and up to the date Df this report were as foll¢)ws.' Namo Ro Dale of oinknent 07111r2019 e-Electlon Date of wlthdrdwal Vlaldemar niuk Anna Pabicia Galla her Stelanie Den Jtssé Femando Lino Pascoal Lore0 R( Chair 10111r2022 In servi(x 85 of 31112r2023 In serv0 as of 3111212023 In seryice as of 3111212023 In service as of 31112r2023 In 5etvice as of 31112r2023 In service as of 3111212023 In servi as of 3111212023 In servlce as of 3111212023 In service as of 3111V2023 In service as of 31112r2023 Trustee 07111r2019 10111r2022 Trustee 12101r2022 NIA Trustee 0711 Ir2019 10111r2022 Ttuslee 0711112019 10111r2022 Nichol88 Dawd Saville Vincent Yve5 Ftsln Emyr Owen Davies Barry E(h¥ard O'sullivan Sibylle PL8gsmann Trustee 0711 Ir2019 10111r2022 Tnjstee 07111r2019 1011112022 Tnjstse 05111r2020 11r2023 Trustee 10111r2022 IA TnJste& 0911112023 During the ALTE AGM in Rome. November 2023, Emyr Davies w8s re-elected for his 5e¢ond term as ALTE Tru51ee while Sibylle Plassmann was el8Cted new Trustee of the cio.
ALTE - Association of Language Testers in Europe Report of the Board of Trustees and Financial Statements Financial statements for the year ended 31At December 2023 Trustees Annual Report The Trustee8 present their annual report8nd fin8nfy81 stalerrknts of the charty forthe period ending 31¥ December 2023. The finanual ststements have bn prepared in accordan with the accounting poliuès set out in Aole 110 the accoun15 and compty with Ihe carily's tNst deed, thè Charities Act 2011 and A¢counting and Repornng by Charibeg.. Statement of Recommended Practice applicable to charth'e8 preparing their acc4)unts in a¢xordance with the Financial Reporting Standard applicable in the UK and IreL4nd IFRS1021 leffethve 1 bt January 20191. ALTE Is an assodation of language lest provKlpAs who together lo promote the fair and accurate assessment of lingui51ic ability across Europe and beyor. ALTE was founded in 1989 by IP Universily ol Cambridge (UK) and the UnNer5Klad de Salamanca (Spainl, 8r.d today counts with 33 Full MernbeFs, 8pproximately 130 Assoaale Members 8p.d over 5(Xl Individu81 Afflliales. We are a Charitable Incorporated Organisation. based in England. reglslÈred Charity number 1184799. ALTE'S gmund-oreaking work 10 Sel levels of language profi(iOACy across different languages contributed significant5y lo the later development of Ihe Council ol Europe's Common European FramgwoTk of Referen {CEFR). ALTE was register8d a8 a European Economic Interost Group fEEIG°l on 14m February 1992, On August 2019 ALTE- sociall0n of Lan9ge Tester5 in Europe was registered as a Charit8ble Inwporatea Organisabon I'CIO") in the UK. On N NoVeMr 2019 ALTE EEIG was dissolvèd and its as5ètS and liabilities transferred to the CIO, commenced trading with imm8di8t8 8ffecL The objects of ALTE are to athance the edu(%tion o.. "J)e public in general, and particulady among those with an interest in language assessment, langijage qualtficats'ons and language education, in Europè and elsewhere, in partiojjar by: Promoting knowledga and ralslng standards in language asse5sffleril. language qualtllcations and language education." Setting langu89e examinalN)n and qknaltfiration Standards., Undertaking academic researth and publishing ihe fesults online andlor in peer-reVed joumal articles.. Accredib'ng language asSeS$wn1, language qualifications and language education,. Running COLJrses, running copferences and prDvid',ng consultancy rdating to language assessmenl,18nguage qualifications and language edu(2tion. Public Bènefit statement In reviewirvJ ALTE'S actwities, outcomes and developing fvture pn&. Ihg Tru51ees have rèferred to the information contained in the latest upd8tes to the Charity Commission's guidance on pubtic befit and consider that ALTE meets the requirements of a pU1C benefit entity. ALTE MEMBERSHIP ALTE Full Member8 are institutions that produce language tests in an official 18ngu8ge ol the country where kne institution is establishèd. This indudes tM)th ssy)ken and sign languages. In order to become ALTE Members, they musl Ltndergo a strict ALTE audit of al least one of Ih&r quxlificAtions, and success in an audit fesuits in a mark being awarded for that {thosel qualificationls).
ALTE - Association of Language Testers in Europe Report of the Board of Trustees and Financial Statements Financial statements tor the year ended 31$t December 2023 ALTE MEMBERSHIP (continuèd) There are 33 ALTE Full Members reprgsertbng 28 EL¥oan languages. Llst tsl AL I E Full MembeTS= OrgittisAtion Lngusge Iu5kD Jllurlkritsa Ba4ue Artment lor Lan eTe SofiA St Kliment Qhrid5ki ternfitional St tts Uni¥er8 Bulg8ri4n Ceneralitst dé Cxt#luJJ Catalan Charles UnSver5L Czech The TE hlrt Ttstin Unit for D cond Danish ertifi¢AAt f4ederlinds als Vreemde T1 DL.tch Eiglis C%rnbrid e Ullivtrsi Ptds and Assessrne Trinit Coll i English Edueatlon nd Youth Board E5[oni7 s O etUsh%llitus Firtnish France Édu¢ation Interna French Le frAn Ris des affaires de Galicia GalicSRn AFL GmbH TestDgF-In5titut GTran OSD Osterreichis£he5 S raehdi lom Deutsc Ge$ Goethe-l5tItut Gemian tele GmbH l Gern&n Th¢ Forei DLn U9 e Ctntre universi of Pécs Hur.garian
ALTE- Associatlon of Language Testers in Europe Report of the Board ofTrustees and Financial Statements Financial statements for the year ended 31st December 2023 Llst of ALTE Full Members leontinuedl- Orgwnlsation L9nguxge The Celltre for Irlsh LAJI ivevsit of Ire Research TeAehin Nfitional Irish oth CVCL Universit er tr4nl rl Peru Italian Lituanis¢ini studi kfttedra. I'ilniaus uniytrslteta iAe Lithuania IDStitllt Natlonal des Lan ues LembOU1¢h orwe her Educxti n and Skills K_dir Norwegian UTrlwérs etJa ellon5ki Polish CA LE-ULi8b EstrAn ro de Avalia CertifitA de Portu Portuguese BBU-RC llstsrtillm for Testiu as rei Romallian Unlverza v L'ubl'ani | Slovenian Instituto C¢rvAtiits Spanish rsid&d de Sal#m nea Spanish St ckholms univer51 et Swedish YutkU5 Kmre Enstitosll Turkish or Addv mru Welsh ALTE Agsoclate Members arè organisations with an inieresl and active Invaement in language le5ting. They are not full members. and the qu81ity OW their tests r2nnol be guar8nteed. However, they aspire to meet high standard8 of quafty in language assessment. A complete list ofALTE Assoaale Members can be found here". h s'.JAwM.al(e.or lOur-AsSlate- Mem There are difforent categories of ALTE Assoa*,e MembeFship (and payfflent ts.ersl in order to 8Kow ,o(e inclusiveness in (he Associabon. T.e following ca&gories ore". Small-scale.. 5tnall indepeyderrt language schoo15 {not part of a chair,1 in Dne locatti?n, OR small bu5ine55 that prOdaS in-house assesw.ents only ftsr a limed number of test-takers in one location, OR and institution wth a similar small4ca remiL The ALTE subscription fee for this category is é200.
ALTE- Association of Language Testsrs in Europe Report of the Board of Trustees and Financial Ststements Financial Statements for the year ended 31st December 2023 National Developmental.. n81ional or wional governmental Minislry of Education. Ihe sole national or regional govemrnentappointed testing bodylcomrnissk)n from nonthigh income countries as defined by the WoTld B8nk. The ALTE 5ubscripion fee for this category is É200. ALTE Individual Expert Membe Individual Expert Members a notable indNiduals in the field ol language assessment who have had prioi en9agetllentwith ALTE in some fom. It 18wJniso$ Llo wntribution these Individuals have made lo ALTE and the wider language testing mMUnty and provid¢5 a platform for continued collaboration. The complete list of ALTE Individud Expert Member5 be found lere.. s".IthAw.alt&.or Our-Ex rt-mernbers ALTE ADMINISTRATION AND MANAGEMEKr ALTE is managed by the 8oard of Trust5. The Board of TrustO95 is the higiest elected body and has legal responsibility for the charfty. MeTnber5 of the Board Ifrusleesl 8re etected by the Full Members lo represent the interests of the asswation. Trb'stees must be employ8ès of Full Member orgallisations, or Individual Expert Members. Indi¥."dual Expert Members may not cor,slilutè more than half of the Board. The trustees m8ke dec3sions on behalf of tho Counol of Memb&%. F(* example, they apyove the annual accounts, approvg apptsli0lS for new Mernbers and Associate Members and review ihe ALTE goveming documelltslion 8s neC&ary. The Board d05ely supports the w(k of the ALTE Se¢7etarial and ensures Ihe best alkjcats'on of ALTE funds. InloTmation about the current Trustees is on page 3 of this document. Recrnltm8nt of Trustees The recruitment of Trustees pro¢ess ¢8n bg found within thts Artides of Dur Constilulion at htt .'IMvM.alte.o resourceslDooJmentslALTE'A20CIOYo2CCons¢rtulion¥o20R islered. df. The ALTE Counal of Members consisis of one official representatNe of each full member organisation. The member also has a voting representalNe. who votes in ALTE matters on behalf of the fL,11 member organisau'on. Tle votAig representative may be the same person as the official r8presÈntBtiva, but does not need to be. Th6 Cixjnul usually meets once per year in the Anr,ual General Meeting {AGMI to disotsss the present and fulure of the association. The ALTE Se¢rgtary-General is di• electeil by tho Counryl ol VierHbers amwg the representatives of ALTE Full Member5. The seetary-Genera1 is an ex-offtio tru51ee trfthè charity and ensure5 that ALTE'S slTategic aims are athieved in the most efficnI way. Dr Saville (Cambridge UnIverty Press and Assessme.nt) is the current ALTE Secretary- Gèneral Èlected by the Counal of Members on 10th November 2022 ffemi expires Nov 2025}. The Stsnding Comrnittee is an elected body of eKperts language assessment and manag,ng examinations. Committee members are elecled arpong kne representatives of ALTE Full IemberS. Commitriee mernbers musl be employees of FL,11 V.ember ganiSatn$, or Individual Expert Members. Individual Expert Members (rnark ) may not consl'tuie more than half of the number of members ol the Standing Committee. The Standing Committee ensure5 the qualty and fairness of ihe ALTE auditing system by.. Reviewtng è8ch audit and the final outcome- Approving the awarding of the ALTE Q-mark., ldenlrfyi9 i$5ues th81 audited insb"tulions neea to addSS- Overseeing audItC and auditee orientation. training and standardk8atl.
ALTE - Association of Language Testers in Europe Report of the Board of Trustee5 and Financial Statements Financial statements forthe year ended 31st December 2023 Th8 mambers of the Standiny C¢Jmmrttee as Df314 December 2023 arè.. Vincent Folny (France Éducat¥Jn InternalionaD (Chairl Dina vil((8u-RCl Consortium for Testing Romanian as a Foreign Language) (Depuly Chairl Stefanie Dengler (Goethe Ip.stitut) Ina Ferbe2ar Iuniverza v Liublj8nil J8vier Fruns Giménez Ilnslitulo Cervantes) Marta Garcla Garda Iuniversidad de Salamap.Lal Cecilie Hamnès Carlsen (Weslern Notway Univef5ty of Appli•l Sciences) Waklemar Martyniuk (Unwersytet uagielionski w Kr3k<pdiel José Pascoal (Universlty Df Macau) Danilo Rini {GVGL- Univers'.ta pe.. Stranieri Perugi8) Lomzo Rocca {Soclèta Dante Aighien) Cathy Taylor trrinity Collège London) Katelina Vodickova Ichades Untversty Prague) ALTE Sèrvlcès Unit The ALTE Servic8s Unit organises course5 and tr8inings foT both Member and non-membar organisalion5 and arrange5 multilingual consuttaney Serv6. Tha current ALTE Services Unit Manager ts Katarzyna Wolnia In June 2023 another mernbèr ol Ine team joined the ALTE SeNces Unit, S8r8h Wall, as ALTE Services Unit Administfator. ALTE Servlces Unit events and activities in 2023 Q&A live Be8¥ions tho ALTE Services Unit The ALTE Servi5 Unil oiganisèd 2 online INe Q&A Sessions (Monday 27 February and Friday 3rd March 2023}, during which the ALTE Services Un,t Manager (Katsrzyna INolniakl promoted the services and activ.e$ ofthe Unitto ALTE MemberslAs80(iate Membersllndividual Expert Members. The 2 events wero ffee of charge. ALTE Introductory Course in Language Testing, Online, Microsoft Teams, 13th_ 24" March 2023 ALTE Organis an Intr(Kluctory Course in Language Testing onlino, thmugh Microsoft Teams platforrn. The course was presented by Jane Lloyd {Cambridge UnNersty Press and Assessment) and professor Anthony Green {Univer5rty of Bedfordshire, CRELLAI and ALTE Ind".vidual Expert Member. Tho tnarn objectives of the r$e were tts olk)w the parbapants to leam the essenti81 ptinciples in the language lesling pr$$. The cxbursè was very successful and Ihe pfaces available {15) were 501d out very quid(ty. The MemberslAssoo8te Members regislralion feewaSÉIQ. The non-members gIStratIon feevras 8DO. As part of the Charitab rnis5ion of ALTE. a scholarship was offerefl in the forrn Df 8 fee waiver for this session. ALTE Services Unlt consultancy for Wortdwlde Bildungswerk IALTE Associats MemlJ•rl. 2n 3rd June 2023 The client Y4as a Berlill-based AL-. E Assoua:e Uemi)er.' Woddwide Bildungswerk, who tests the German langtHge online. The consuilanGy topic was.. Standardising Assessment criteria for online GeiTr.an tests. The Gonsull3nlwas Drwaldemarmartyriiuk, Jagiellonian Univer&ly. Krakow, Poland.
ALTE- Association of Language Testers in Europe Report of the Board of Trustees and Financial Statements Flnanclal statsments for the year ended 31$t December 2023 ALTE Itern Writinu Cpurse- Ggttlnu to know the baslrA, online. 3rd_ W- 9" June 2023 Tbe ALTE Item Wrtting Course- Geth'ng to know the basic5 airned to h61p partIpanIS gel 8tarted as item writers or develop already exislng item wnbng skills. The course covered all four skn'lls.. reading. writing, speaking and listening. The ocursè tutor was Annie 8r08dhe8d. The c(xJrse w8s capped at 15 participants, and it 501d out at this number 15 ALTE MeTr,bws And 10 non-Mernber5 attendee81. The MemberslAs$o¢iale Members fee w85 É4C¥J, arKI rM)n-Members registration feè was U50. ALTE Servlces Unit consultancy for Institute du Monde Arabe IALTEAssoclata Member), 14th 16th June 2023 The cll&nt was a Paris4asèd Instiltr of the Arab worfd. who tests Arabic. The consultsncy aimèd al aligning th@ slgorithms and thecking their global scorès tsf the exams. Staff training on algorithms was also induijed. Thts ¢onsultap,I was Or Szfvia Papp, an independent consuttant. ALTE Introductory Course In Language T•sting, Onllne. Microsoft Teams, 18 September 2023 ALTE organlsed an Introductory Course in Language Testing online, through Mr090ft Teams pl8ttomi. The course was presèntèd by Jane Lloyd (c8.1dge Uliversity Press and A55essmentl and Anthony Gregn (University of Bedfordshire. CRELLAI a¥KI ALTE Individual Expert Member. The main objectives of the course were to all the PbThpants to learn the essential prinaples in the language lesling process. The course was very successful and tre places available1151 were sold OLrt very quid(ly. The MemberslAs8ouato meMr5 registr8tionfrewas É7(K). The non-members rogislration fee was 800. As part cif the chBdtablè mi88lon of ALTE, a sthol8tsfup was offered in the forni of 4 fee waiver for this session, 30° ALTE Item Writing Course- Gettlng to know the basics, online. 2Nt_ 8th October 2023 Due to the popularty Of trhe first ALTE Item ttng Couise in June, 8ddthonal sessions were ganised by the ALTE SeNce5 Unit in Octobet 2023. The owrs8 was ddivered by Annie Broadhead. Thè cours6 was tspped at 15 P8Tticipants, and 11 F4aces sotd out (4 ALTE Mernbers and 17 norFMember5 attendees). The MemberslAsso¢i81g Members f was E400, and thè nor>Members registratton fè6 was E450. ALTE Servie85 UnTt eon8ultancy in Item Writing, 6th.7kn November 2023 for INVALSI Ilstltut nazioDale per la valutszione del 5istsma educativo dl i$truzic*ne e di fomiazionel This consultancy for, at the lime a candidate for ALTE Associate Member, was about Item Witing. The consuttanls were Professor Anthony Green (University of Bedfordshi¥e. CRELtAI and ALTE Individual Expert Member. and Jane Uoyd (Cambridge University Press and Assessment). The Use of the CEFR and the CEFR Companion Volume 2020 in Languago Educatlon - 8Bnefits and Challenges, pre- conference course, Rome, Italy. 7th Novernber 2023 This face-to-fa course covered the PiC of the Common European Framework Df Reference and dowmenl. the Companion Volume. It covered a5PaCts such as the innovaive aspects of Ihe CEFR'S approach to language leaining, teaching. and assessment and illustrated the use of the CEFR and the Companion Volume 2020 ith examples of their Isuccessfull implementation. The cxjurse tutor was Dr Wak1emar Martyniuk lJagiellonAn UnNersity, Kfakow, Polandl- The ooursts was capped St 20, and 16 plac sokl out (9 ALTE Members attendees and 7 non- Member allendee5.1 The MernberslAssoaate klembers fee was QOO. and thè non-Member5 regIStratn fee was Q20.
ALTE- Association of Language Testers in Europe Report of the Board ofTrustees and Financial Statements Financial statements for the year ended 31st December 2023 ALTE Rasch analysls cours8. PfÈ<onferenGe course, Rome, Itaty, 81h November 2023 Thls fa¢&to-fa¢e course aimeo at gtviry tra.ning fo.. the Rasch analysis tetr.nique, a psychometric technique whith places the proficiency level of test lakers, and the relalNe drfUty ol rfc¢tll5 on a common sca. The course was be presented by Professor Anthony Green {CRELLA univeIty of BedfordsYir&l and ALTE IndNidual Expert Member. and Jane Uoyd Icambrfdge Universty Pr885 and Assessment). The course was capped al 20 and 18 pla$ were S (1 LI ALTE Members attendee5 and 8 nDn- Mamber ,tendeesl. The MemberslAssociat& Members fee was É130, and the ncn-Member5 regi8lralion f¢e was e150. ALTE Services Unit Consultancy for Worfdwlde Blldungswerk IALTE Assoelats Membert, 2Y'_ 24 November 2023 The eJi&nt was a Berlin-based ALTE AssorAate Member.. Wod(IwKle Bildungswerk, who tgsts the German language online. The consuttancg topic was.. Revision of the pre-audit d(Kumenlation lor ALTE 8udil. The consultant wa5 Di Waldemar Matyniuk. Jagiell¢Jnian UnNersity, Krakéw. Poland. DevÈloplny Dlgltal Assèssments courst, online. 27th- 28th Novombèr 2023 Thè ALTE course in Developing Digital Assessrn8nkS wa8 aimèd at èveryone wanting to leam how to move frow papoi-ba5Bd tests lo digital tests. In this 2-day online workshop. ALTE guided the part1paniS in the dffle?nt step5 of the transition lo digital language lesb'ng. From the author.ng process over the bala,d composition ol tests, user mattagement and planning to the actual cctnpuier-based adrninKstration and processing of results and reports. The course tuts was Bert Vvylin: Telev'c Education, Belgium. The course was capped at 20 and 13 aCeS wer8 sold (10 ALTE Membafs aTtendees and 3 nDry- Member gttendeèsl. Th6 Memb8rslAssale m.embers fee was É8W, and the non-memrs registration fee was É900. ALTE Quality Management System- FY2023 ALTE ir5 tts 30+ years of history has elaborated a sol of Standards ol quality which ¢x)vèr all the stages of the language testing PresS. These stsndard5 can be applied to exams ol any language. and ensure the qualtty of ALTE Members. exarnip.ations. Each organisatian that wants to b8come an ALTE Full Member should submit at least one of thei", examinab'ons lor an ALTE Audrt. Passing an ALTE Aud-'I succe88fu51y means that the exam will be awardgd with the ALTE Q-mark. More information 8boiJl the ALTE ams and the ALTE Q-mark is available at the following webpage.. trti s.'ilvhwrf.alte.or Seltin -standards During FY2023, ALTE perforrned the followng audits.. Audited organlsatlon-. The 88U-RCI ConsorlÈurr. for Testing Romanian as a Foreign Language Audited exams.. Limba romana ca lba straina IqLS). Nivelul 81 Litnba romana c3 litnba slr8ina {Rtsl. livelul B2 mba iomana ca kntnba sL*ina IRLSI. Nivelul C1 Auditor. VirThnl Folny Audited OTganisation.' Goethe-lnslTI e.V. Audited exams.. Goeth&Zertilikal C1 Audltor.. Francesca Parizzi io
ALTE- Association of Language Testers in Europe Report of the Board of Trustees and Financial Statements Financial statements for the year ended 318t December 2023 Audlt•d organlsation.. Languagecert (Peoplecert Qualfftabons Ltd.} Audlt&d exams.. Languagecert Test of English A1£2 Computer-adaplNe Tesl (LTE CAT) Auditor.. Julia T(Klor£nova Audlted organiyation: RepuNic of TrYe. Ministry of National Educ8lion Audlted exams: Turk Dort Be Sinavi ffest ofTurf(1sh Four Skills) TBDS Audltor. Cathy Taylor Audlted organisation: UniVea v Liubljani Auditod gxams= Izpit E znanja sloven4&'ne na vstopn.. tavni IA1} Izptt iz tnanja sloven&èine na csnovni r8vni IA2-B11 Izptt iz zn8nja slovenèèine na via%1 ravni IB2} Izpit iz znanja slovenÈèipe na ravni odliènosti {C1-C21 Audltors.. Katehna Vodickova and Julia To¢Jorinova Audlted organisation.. CILS Certh- Certtfication of ltslkan as a Foreign Language Audited exams.. CILS A1. CILS A2, CILS uN(BI. CILS OUE£2, CILS TRE41. CILS QUAThRO-G2 Auditor. Julla T(bdorinova Audits completed with the old Audit system Audited organisation: .a.S.LestOaF- Institut Audite(l exam: TestDaF uaper-ba5ed Auditor.. Francesca Pariz Audit8d oryanlsatton: Norwegi3n Directorate for High Education and Skills Audited exarns= Norskproven levels A1-B2 Auditor: Beat& Zeidler Audited organisation.. The Danish Agency kjr Inlemational Rjttrnent and Iniegration ISIRII Audlted exam8: Prove i Dansk 1 IPD11 Prove i Dansk 2 IPD21 Prove i Dansk 3 IPD31 Auditor.. Beate Zeidler Audited organlsatlon.. Carnbrid9e Univ8rsKty Press and Assessrnent Audlted exam$.. A2 Key for Sch¢X)l$ IK B1 Pieliminary for &*ools (PET) B2 First lar Scnools {FCEI A2 Key IKE[) B1 Prdirninary {PEt) B2 First IFCEI C1 Advanced (CAE} C2 ProflenCY ICPE) B1 Busine55 P&eliminary IBEC Prelirnlrry) B2 Busines5 V8ntagè IBEC Vantage) C1 Busine55 Higher IBEC Higher) Auditor- Vinc8lll Folny Audited exams.. g.a.s.t.tr2stDaF-Institut Audited exam: Der digitale Tes;DaF (digtsl TestD8F) Auditor. Fr8nceseA P8rrzzi
ALTE- Association of Language Testers in Europe Report of the Board of Trustees and Financial Statements Financial statements for the year ended 31$1 December 2023 ALTE Secretariat events and activiti95 in 2023 ALTE LAMI Speclal Interest Group ISFGI - March 2023 The LAMI Special Inte,'est Gr0p ISIGI look pla on Thursday 9t.. March 2023 from 9.30am to 11am IGFtI. The meeting was open to repTe8entatN¢s otALTE Fl8mberslAssooaale Members and Individual Expert Members. The SIG was chaired by Lorenzo Row 8nd Cealie Harnn8s Carlsen. The meeting look place online, via the Microsoft Teams plalform. ALTE 8 Intemational Conference, 26th 2W Aprll 2023. Madrid, Spaln ALTE organised ils 8M International Conference from 26* to 28..? April 2023, in Madrid, Spain. The venue ol the event W85 Novotel Madrid Cep.tre. In5ttiuto Cervantes was the ¢¢porganisw of the event. Thi5 event was fiTEt scheduled for Ap1 2020, but il was rancelled for the pandemic of Covi&19. The èvent was very successful, and the Secretariat has rewved very positive feedback frDT delegates attending. The theme of kne event was Language A&Sessmt Fit forthe Fufvrn, with three diffwent strands-. Fit lor the Digital Future Diversity and Inclusion in LauaYè AsSessMt ImplerneD.tation of Frameworks Plenary speakers of the event were.. Nick Sawlte (CUPA and ALTE Sectetary-GeneraD, Tineke Brunfaul (Lanrsster University). Lynda iaylor ICRELLA. UnNersity of Bedfordshiiel, Neus Figu&r85 (Generalitat de Catalunya- Universitat de B&cdonal. Along with plenary presentations: ALTE organised fealured preserfalions by.. Javier Fruns and Manuela Gil-Tore5ants Berges Ilnstituto Cervante$l. Nayibe Rosado Mendinuets Iuniversidad del Nort8, Colombial and Huu Nguyen {Nth"onal Fcfeign Languages Projecl, Ministy of Educatson and Training of Vielnarr,). The International event wa5 organised 4$ 8 face-ttrface event with an element of hybridily.. all the session5 taking pla in tre plenary rLx)m were live stwrned 8nd video recorded. Two forums were organised duriro the event= the iAMI Forurn and Ihe Social Justice FDrum. The webpage lor thi5 event is here.. hlt 5'.lA.a1t.0r .adrrd-2023 and the vid&o recordings arg available here.. htt s'.lJwNw.alte.o IdreCOrdi resentalions-Fladrid ALTE LAMI Special Interest Group (SIGI- Juty 2023 The LAMI Sperial lyterest Group {SIGI took place on Monday 10th July 2023 from 3psn to 4pm ICETI. The meeting wa5 open to repiesentalives of ALTE MembeislA5sociate Members and Individual Expert MembeTS. The SIG was thaired by Lorenzo RocrA and Ca(ilie Hamnes Carlsen. The meeting look place online, via the bAicros0ft Teams platfomi. Ali9ning language education wtth the CEFR: a Colloqulum. Luton, UK and online, 29 September 2023 ALTE co-fvnded a one-day Colloquiutn together wilh EALTA. British Council and UKALTA. The Colloquium look place at CRELLA. unerSty of Bed'iordshiie. Lthon. UK and il WÈS a follow- LP to The CEFR.. a Road Map forFU Research arKI Devel(wmenl, the 2020 conference hosted by the British Gounal in London and sponsor&J by EALTA and UKALTA. 12
ALTE - Association of Language Teslers in Europe Report of the Board of Trustees and Financlal Statements Flnanclal statements forthe year ended 31st December 2023 One of tho outcomes of Ihat conferenEE was Awning Language Educ8t?on with the CEFR.. tt Handbook, publlshed joint by ALTE. Ihe Biih'sn Counal, EALTA and UKALTA in 2022 and frèèly available from the ALTE wèbsitè, re. The Colloquiurn was wg8nized by the Handbook steering group (Neus Figueras, DavKI Little, Barry O'sullivan, Nick Saville. Lynda Taylor) thi dose cooperation wilh Anthony Green and his tsam al CRELLA, University of Bedlordshi. Language Policy Index for Migrants ILAPIMI. online, 181b October 2023 EALTA and ALTE Spèual InlÈr8St GrDUPS in hlEigration and Integration 0[aniSd an online event which took place on 18kn October 2023, on Ihe Language Poli¢y Index for Migrants ILAPIMI. The Language Policy Index for Migranls {LAPIMI measures Ihe lingUlSticr8quirements in integration and ¢ilizenship policy as well as leaming opporbjnities formigrants acjoss Europe.11 is the first index of ils kind lo be dfy54gned specificalty forlhis purpose. Itwas designed wthin the IMPECT Research Project at the We51ern Norway Univers,ty ol Appfied Saences wrth the purpose of rnnking Countries according lo their relative strictness in language licY. LAPIN has been piloted in 6 European countries and data have been collected from 20 countries lo date. The index dewbes both eXpl1t language requ1mentS for migrants (such as knnguage tests) as well a5 irnplicit language requir8ments le.g., knowledge of scoety lestsl and existiro18nguage seaming oppDrtkJnities in each country. Cscilie Hamnes Carfsen and Lorenzo Rocca (Chairs of the ALTE LAMI SIG) shared the development of this index and di8CU55 CUfter.t a1 future us6. Orlentation to ALTE Audit System Trnlnlng, online, 30 October 2023 ALTE ALdrf( coordinator, Helen Garsidè, organised the 0rienlab.on lo the ALTE Audit System trainiro for audile8s which took place on M¢)nday Octobei 2C23 cnline. on Ihe Microsolt Teams platforrn. The Orientation Ses5M)n, which hBFvèns ery year in November lonlinel, is obligatory for reprèsentatNes of Mernbers and As8oaate Members wishing to t)e audited. The session provides ai introduction lo the ALTE audit sysiem and covers the (kncumenlation, r6quiremer.ts, responsibilities and Minirnum Standards. The cLJurse wa5 ijelivered by Julia TOd1n0va. in cooperation with Helen Garside. ALTE $9" Meeting and Conference, Rorne. ItHly, 8th_10tr November 2023 ALTE'S 59th Meeting and Conferenr£ was be hosted by the CLIQ Associatign arKI the University for Foreigners of Perugia. tt look pla Èn Rome. Itaty, from 101M N"ovember 2023. The conference was organised aIr.1Y as a fa¢t0face event and included workshops, plenaries and aso the ALTE Members Annual General Meeting lo which JI tnembers were encouraged lo attend. Online attendance (with Miuosoft Teams) was arranged for the Annual General Meeting (rhursday gn November. 16:W GEn ar for the ALTE Conference Day, Friday 11W November 19.OJ- 16.00 G1. The events on Thursday were open onty to ALTE Membersl lThlNidual Expert Members and Associate Members. Friday 1 Novemberwas an open con*erence day for all tr05e wilh an inleresl in language :esting. The theme o+ the cA)nfeI% day was: ALTES commitPt to systemic aligrFment using the CEFR.. ujl8grafr.ng leafflirpg. leaching 8ssessment. 140 representatives from ALTE MemberASSl8te Members attended this event and more than 100 ext8rn81 delegates attended the ALTE Conference Day on Friday lo Novemb 2D23. 13
ALTE- A550ciation of Language Testers in Europe Report of the Board of Trustees and Financial Statements Financial statements for the year ended 31st December 2023 Projects ALTE_ EAQUALS projeGt ALTE, in the peisons of INaldemar Martyniuk and Vl,jt Folny. are working with Eaquals to create a training progiawme on language assessment fr)r prof8ssional development in schools, linked to thè European Profiling Grid, hosted on an onllne ?laYorm. Tho projed 15 overseen by a Proje Manager, Susanna Dammann, who is looking afterthe timèline and completion of the different milestones of the projecL Elaine Boyd was commissioned a5 consultsnl of the project and presented at the ALTE 8th International Conferencè wth the tilfe". Presentatton tthe al the event was.. Raising St8nderds in Asse8smentLil8Fscy- the AL TE-Eaquals CoUe. This projed 11 continue during Ihg FY2024. Special Intere$t Groups, Working Groups and Discussion Groups During 2023, Ile fo510n9 groups weE active, meetin9 both online and during in-person meeting8 in Rome. Special Interest Groups ISIGS) are an important part of the b'fe of thE a550Clation as they pursue important155ues connected with tangJage le5ting. CEFR SIG Language ASsesS.erI for mration and Irrtegiation SIG Less Wdely Tested iAnguages SIG Language for Spwific PutPQses SIG Quality Management System INoiknng GfOUP SIG on Technology hl Language A85essinent Social Justice Di5oJssion GrP Young Learners SIG ALTE Websttè The ALTE website WY.alle.0r ontinues to De the main fomi of comrnuniration to our rnemLErs and Ihewiderworld. The websile snowtasès Durevents. our o)ur5es and 5etvice8. fre>ttrdownload resources and information on how to join ALTE. ALTE Social Media ALTE also makes use of its s¢tial media platfomis. pa[bladY Facebook and Linkedln, to promote its reSoUrs, events and news. ALTE makes use of an independent sorial media manager to help create content for the plattomis. ALTE also has a YouTube channel Whe it puts some of th6 recorded tslks that happen at our CA)nferentss. New ALTE Resources In 2023 ALTE continued to add to its free-tTrdownload resources during 2023, hll aterials . New publications IrUded." se8 Illustratior, for tne GuKleJines on Language for Specific PurFM)ses Tests . The material has the purpose of showing the way in whith the Steps in the Guidelines were folknwed in the developrnent and admifjistration of this examination, with direct mme1t$ rdated lo th prottss, the problems encountered and Ihe possible solutions which were suggesied. Uneven Language Profiles & Differentiated Lang9 Requirements. The aim of the report Uneven Language Profiles and Differentiated Language Requirements.. Recummendations for tesl developers. lIcY makers and employers12023) is to raise awareness abDUt the advantages of an uneven prof",le atiwoath in language testing. i.e.. rneasuring learners, language skills separately in diffierent parts ol the lest The rep-rt presents Ihe resu51s ol a survey invesb'gating whether ALTE members do indeed measure and repott language sitills separalety in the tests they develop, as well as the degree to whh test users in drtferent Council ol Europe rnembet statès set differentiated language reqijirements fo." drfferent contexts. Finally, the report presents eXame$ of good practica from fve countries in which Ihere ate language tests measuring 14
ALTE- Association of Language Testers in Europe Report of the Board of Trustees and Financial Statements Financlal statements for the year ended 3151 December 2023 uneven language profiles as wdl as exarnptes of lest useis sètting dfferentiated language requirements. The target readers for thi5 feport are professiDnaL8 worknng in language teaching and a55essment, primarily In the wigralion contexL ConferenG8 Proceedings of the ALTE 8th Intsrnational Conference: Language A55e58rnent Flt for the Future wa5 published, contsining approximatety 50 papers taken from prE5en+ations given during the conferen Madrid. AvailatAe to freely d¢)wnlo8d from https.1hw.8IIe,0rIntCOnPrDCe8d(ng8 The fjn81isgd version of the LAMI-LASLLIAM Assessment Tools weTr also published, slighlty updating the initial 2022 version. The tools are 8 cokdion of four assessment tODls br using tr,eLiteracy and Second Lap.guagè Leaffling fN 1hg ngU[StiC Integration of Adu Migrants ILASLLIAMI Referen(£ GuKle (a separate dUment published by the Council of Eurape in 20221 for assesstnent ourposES wthin leaming envInmentS. The tooL8 a pal of the broadei work relatsng tts piloting of the iASLLIAM scales used forteachors and volunteers invofved in lilei8Cy and second language wurses in the migration cofttext. Partners of Impact ALTE worked and wiu continuèworknng wilh other intemational oryanisations to aChve our mission. We hAVè 8 tong Ir8ck record I9rIt.[¥j dialogae befv¥een policy-makers, researchers and p7ctitioners through our collaboratons with the orsani5ations listed below. Councll of Europe and ECML ALTE has been collaborating the Covncl of Europe 2nd rts L8nguaoe Pdicy Unit sinc8 lh8 1990s, and contributed importantly towards the development ofthe Common Europeai Frsfflework for Reference ICÈFRI. In 2003. ALTE gained Partscipatory Status as an Intemational NDn- Government81 Organisan IINGOI wsth the Coun&1 of Europe, and in 2010 joined the iewly- created Professional Netsvork Forum on L8nguage Edutsdon and signed a cooperats.on agreewent with the European Centre formodem Languages IECM.I I. ALTE has developed 8&v8r81 publatIonS on behalf of the Council of Euiope, such as the Manu81 for Language Test Development and Examining and the Language tests for access. inlegrats.on and cityienship. Collaboration is Still vèry ive. partthlarly on issues rel*.ed io assessing .Igrants, language cotllpetenciES, as is eviden-ed by LAMI SIG'S continued c(H)wation on many projects iet8bng to language provision for rnigrants. Eurgpean Comrniysion and European Padiament ALTE has 80 been a key player in the Eu's Stralegy to promole muttifingu81ism. We continue to engage with the European institutions as appropriate. Eaquals EaqLJals and ALTE have had a Memorandum of UnderstaThJing over a number ol years and worked together on the Eaqu818-ALTE Europe8n Language Portfolio, and are curtentty working on the ALTE-Eaquals Course in Language Assessment for evaluating and designing language Assessments for teathers. direciors of studies and academrc rnanagets (see abovel. Europoan Civil Society Platlomi for Multilingualism A.. TE is a membèr of 'the European Civil Sety Plarforni lor Multilingualism. and regularty participates in meelings and conferences to further polw d8velopments in langJage education. In 2023, Waldemar Martyniuk, Chatr of the Board of Trustees attended the ECSPM - Conferen in Slr8sbourg, March 2023 and the General Assembly, onlinè, in June 2023. l5
ALTE - Association of Language Testers in Europe Report of the Board of Trustees and Financial Statements Flnancial statements for the year ended 3181 December 2023 LAALTA ILatin American Assoclatlon for Language Testtng and Assassmenti Since 2021 we have been working wth our sister association LMLTA in Latin Arnerra to profflote quallty IAnguage assessment and testing best practi$ in Latin American educational and professional contexts. We have been reuorocal speaerS at our key conlerer.ce5 8rKI ar& working together in other way5. In 2023. tho LAALTA Piesrdenl gave a Featured Speaker tralk 3t our International Conference, and ALTE'S Secretary-General presented al LAALTA'S conference in Costa Rica in November. Unlted Nations- Ecanomlc and Socral Council &nce 2022, ALTE has Spea81 Consuttative Slalbs with tho E¢oTh)mic and So(iAI Counc41 of tho United Nation8. FINANCIAL REVIEW Tr,e net surpl,as for the year wa8 £29,65412022: £78.5811. At 31 December 2023 reserves stood at £510.254 {2022.' £480,600} all o'i whith are unrestr(cied. The Ttuslees cOnser the financAal 511uation of the tharity satisfactory. RESERVES POUCY ALTE has 2 reseNes policy of maintaining serveS to Ver both a year ofcosts and 8 year of subscriptions with the aim to smooth over pariods of financial in51aixlity. The trustèes estimate ihi5 al £330,000 and so the reserves CUrrdY meet this target The reservès are au free tE5etves and Urrestrled. PLANS FOR THE FUTURE- ALTE Secretariat ALTE is continuing mission through the org8nisation ol events and aclNilies. In 2024, there WTI be 2 bi-annual umferences.. ALTE 601D Meeting and Conferern, Bad Homburg. 10th_ 12th Aprll 2024. This ever.t Mrill be hosted by tèle gGmbH. The IherHo ol the ¢onierence d8y. Friday 12h April will be.. Closing the gap A8s6ssment forskilledlabour. The plenary sessions dullng the nferen day wll be Iw8 streamed and video recorded. except for the WL¥kshops in the afternoon. ALTE'S collabora'ion vrith Ihe Brtbsh Council. EALTA and UKALTA on Ihe CEFR handbook continues with 8 tW041ay COnferer to be held in Ba{lOna October2024 looking al case studies ol u51ng the handbook. In November 2024. ALTE will cryanise Its 61si Meeting and Confttence in Isianbul. fU1Ye from 6th -to eth November 2024 and hosted oy Yunus Emie Institute. Friday Novembgr 2024 wdl be an open Conferen day for all those wrth 8n interest in th8 field of laiguage lesling. The thetne of the Gonference iiay is= The Transform8lNe Power of EDI in Language Assessment. rhe ALTE Secretariat started to WO forthe (>rganisation ofits 9th Intsmional Confer8ncs in 2026, the host organi5ation for this avent will be Goethe Institut. As ALTE grows, we are expo¢ted lo hire a freetan(% b(kke6pPr and finance CODrdin8tor to oversee l finance-rÈl8ted aspects of the asSCatI0n. 16
ALTE- Association of Language Testers in Europe
Report of the Board of Trustees and Financlal Statements
Financial statements for the year ended 31st December 2023
PLAN FOR THE FUTURE-ALTE Servlces Unil
ALTE Sarvices Un5: 13 continuing its rv..ission by dolNeting and extending Ihp llumb6r of ¢ourse5
È¥h ye9r, in ordèr lo provlde ALT= .M8mbers. and r.on-Momb&r$, Wilh a wide vartety ol cours88
that hdp thtrm increase the quality of Eh&r a8588smenl8.
Year 2024 wlll see two new courses at an advanced level which are a ujntinualfon of the ba¢
edllon of Ih?.. ALTE Item ts"ng ond Devdoping Duitol A88e5srnenls. ALTE Service3 Unil is also
ing to stay ahead of t¢ cuJue a1 orovlees these courses wth sections dedicated lo th8 use of
Arllficial InlelliGepce in langua9e asses5menL
Other courses ale also planned, and will 19
ALTE- Association of Language Testers in Europe Report of the Board ofTru$tees and Financial Statements Financial statements for the year ended 315t December 2023 Independent Examiners, Report to the Members of ALTE- Association of Language Testers in Europe. I report on the accounts of thè Charity for the year ended 31 December 2023. RESPONSIBILITIES AND BASIS OF REPORT AS Ihe Trusteès of th& Cb.arity, you are resporisible for the weparation of the actsjunts in accordance with the requirernenls of the Charities Act 2011 Ilhe Arf). I report in respect ol my examination irfthe Chartty's accounts carried out under Se(an 145 01 tho Act. In carying out my examination I have f(Alowed 811 applScable di[tiOnS gi¥en by the Charity Commission under sedion 145(5){bl of the 2011 Act. INDEPENDENT EXAMINER'S STATEMENT Sin¢e the Charity's gross incomo ex¢8¢d$ £250.000, yr examiner musl be a m2mber ol 8 body I".slèd in seclion 145 of th¢ 2011 Act. I cop.fimi18m qualified to ulldertake the exarnination because l affl 8 member of the Association of Ch4rtefed Certified Accountants wkn'.th is one of those listed bodies. I have completed my examination. I confirni that no material matters havo come lo tTty attentlon in Connection with the examinabon giving me wse to belEve tha. in any material resped., Accounting recoids were rhot kept as required by section 130 of the Aot.. or rhè accounts do not Accerd with those records.. or The accounts do not comply with the applicable reqUirementS¢ceffllng the form and conlents olaccounts set out in the CharVLies (AOuntS and Reports) Regulations 2008 oTrher than any requirements that the accounts give a 'lrue and fair Vie whith is not a matterconsidered as partol an independent examination. I have no concems and b.ave come acxD55 no other matters in connection with thè examination to which attention should be drawn in this rewjrt vn order lo enable a proper understsnding of the accounts to be r8ached. lan Shipley FCCA for and on behalf of Prentis & Co LLP Chartered AcGountafjt5 & Independent Examiners 115c Milton Rcad CarnbridgÈ CB4 1XE I-L 18
ALTE- Association of Language Testers in Europe Statement of Financial Activities For the year ended 31¥t December 2023 Year ended 31 Dec 2023 Yr ended 31 Dec 2022 Note Inwme and endowments from: Charitable activities Total Income 303.763 303.763 154.652 154,652 Expenditure on- Ch8ritAble activities Tgtsl Expendlture 274,109 274.109 76,071 76,071 Net movem?nt In funds 29.654 78,581 Reconciliation of fund¥- Totsl funds a151art c)f the period Net movement in funds for the period Total funds at end of the period 480.6C#) 29.654 402,019 78 581 480 600 All inming resources and resources expe4ded relaie to continuisvj activities and arise from, in relation lo, unrestricted income funds. The Ststement of Financial ActNitks indudes aN gains and tosses recognused in the year. The notes on pages 21 to 23 fom part ofthe5e finanual statements. 19
ALTE-AssocSotion of Language Testers in Europe Balancè Sheet As at 314t Decembgr 2023 Asat31ts1 Dec 2023 As al 31Jt Dec 2022 Note Current A85Èts: Dootors Cash at bank and in harKI 15.673 516,297 531,970 5,637 502,770 608,407 CreditDfB: amounts falling due wthln one year 127,80 127,8071 121,7161 Nel CurrEnt Assets 510,254 4BO,$00 Represent by-. Unrèstri¢led funds Total funds 610,254 510.254 480,600 480,800 The notes on pages 21 tg 23 form Wdrt of Uiese flnancial Statement8. These financaal slaternents werg approved by the Irustee8 on f4LY Zy gned on it8 behall by.. and were TE Searelary- General Dr Nick Saville
ALTE- Association of Language Testers In Europe Notes to the Financial Statements For the year ended 316t December 2023 Accourrt¥ng Policies 1. StatLrtory InforniatiDn ALTE- Assoaa1n of Language Testers in Edrope is a charitable incorpoiated organis'on I'CIO") reglstèrerl with the Charity Commission in England & Wales on P. August 2019.-: ho office addrèss is The Triangle Building, ShaftesDUry Roaa. CarnDridgè. CB2 8cA. The transfer of assets from ALTE EEIG tojk pla on 7 November 2019 in whiL tr8ding ol the CIO'S actNities rx)mrnen¢ed with immediate effect. Further details on tr incorporatiog ol ALTE can be found in the Trustee's Report, page 3. The prvsontslion IrrenCY of the 51atewnents is Ihe Pound SterfinB 1£). Basis of preparation The financial st8t8me*)ts are prepared knnder the Statement of RoC0mended Praciice"Accounting and Reporting for Charitie5" Trhe SORPI (effecb"ve'. . January 20191, and in compliance with Unlted Kingdom Accounting Standards, ind'Jding Finanryal Roporbng Standard 102, 'The Finan81 Reporting Slandard Opicable in the United 4<ingdom and the REpublic of Irelap.d l FRS 102'J Section 1A'Small Entities" ap.d the Charities Aci 2011. The ffnan¢i818talemenls have been prepareil on a going COnM basi5 under th8 historica5 cost convention. Going Concern The trustees Consid that there are no material uncert8intie5 about the charity's ability lo continue os a going concery. The Iruslees do not con5iderlhat there are any sources of estim81ion un¢%rtointy at the repothng date that have a signtficant risk of Gaustr,g a material adjustment lo tho carrying amounts of assets and liabilibes within the next rewrtiThJ perio(L Income Contributions and course fees a accounted for in the period to which they relate. Employees and Dlrectors ALTE does not empEoy any staff. Expendlture Office Service expenses include the use of rwtn, utilthes, neOrk infra8tructuie, broadband, Wi-Fi, telecommunication and other facllthes provided by the UnNersily of Cambridge Loc81 Examination Syndicate IUCLESI under a Ser¥ice Agreemeni. These are ac¢x)unted for in the period to which they rèlate on the accrual basis. Cash flow statemènts Under FRS102 Section 1A, Ihe org8rtisatlon 1$ exempt from the requirernenl to prepare a cash ftow statement on the ground5 of ts svze. Forelgn eurrènclès TransactnS in foreign currencies are rew..ded using the rate of exchange lIng at the date of the transat7ion. Monetary assets and liabilrties denOmfft8tI in forgn currencies are translated using the rate of exchange ruling at the balan sheet date and the g8ins and10$5e5 on translation are indJed in the Statement offinanaal actiVits. Taxation ALfE has token advantage of exetnptions available lo CharEtse8 in resped of UK corporation taxation. 21
ALTE- Association of Language Testers in Europe Notes to the Flnanclal Statements For the year ended 31 December 2023 Year end&d 31* Dec 2023 Year ended 3151 Dgc 2022 2. Incoma from charltablè activitie5 Full members feès Associate members fees Audit fee5 recewable Inl¢rnati¢nal conlererte Fo1g exchange gains VI Unit.. CouisE fees receable Consultancy fees Othw income 63,447 52.904 19,429 108,038 81.121 40,153 3,735 8,759 14,059 27,927 22,(X)5 12,013 303,763 26,825 154,652 Year ?ndod 31" Dec 2023 Y¢ar ended 31" Oec 2022 Charitable Expenditure Expenditure on charitable actlvltles: Conferences and exhibrtons LAPP Projecl Course fees payab Travel Consultan15 Printing. 5talionwy and website costs Service Unit.. Consultancy fees Design servi8 Legal and wofe5s5onal Printing and stationery 124,052 1,825 2,547 1,667 6,910 42,813 596 8,325 28,808 2,321 58,794 125 1,808 1,024 224,082 54.533 Support Co5t'. Office SerVe8 8nd Accountancy (CUP&AI Foreign exth8ngD losses Recharged expenses ICUP&A} Online platfomi and other bank tharges Bad debt8 Insuran and other legd costs Other costs 10.800 13,249 17,438 2,396 11,520 4,261 3,775 1,808 48.63S 762 20,318 Governance Cost: IncEpendetrt examination fe88 1.392 1,220 Total charitable expenditure". 274.109 76.071 92
ALTE- Association of Language Testers in Europe Notes to the Financial Statements Forthe year ended 31st December 2023 As at 31sI Dec 2023 As at 31. Dec 2022 4. Debtor3 Trade debtors Prepayrnenls 13,417 2,256 15.673 5,637 5,637 As at 31" Dec 2023 Asat31" Dec 2022 5. Credltors: amounts falllng due withln onB year Trade creditors Ac(xu8ls and de(red income 4.402 17,314 21,716 2.541 25,266 27,807 rrade creditors and a(zruals indude £1.80012022.' £1.7681 being ALTE expense8 paid by CUP&A. Defoired irtcome amounted to £13,359 made L'P o*. £8.355 for the testing courses in March 2024, £4.534 for sponsorships in relation lo 2024 and £470 for oral assessmènt recruitment trainin9 which is due lo lake pla in 202412022.. £21,152- £15,133 for the 2023 internation81 conference and £8,019 for lesling courses in March 20231. 6. Trustee expenses During the year total expense8 of £3.91012W= £2.2441 were reimbursed to tha Trustees and a lolal of £nil {2022 .' £1.0401 was rl¥ed lo cover Trusfre expenses. No Truslee receNed any r8munerat40n from AL-, E. however one Twstso rBceived £9.481 for providing consultancy, èditor and other services duiing.he yeai. Reservas All reserves of th¢ Charty are unrestricted and amount lo £510,254.