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 Ind0F￿n￿onI cxamin￿5 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 Lore￿0 R( Chair 10111r2022 In servi(x 85 of 31112r2023 In serv￿0 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 b*n prepared in accordan￿ with the accounting poliuès set out in Aole 110 the accoun15 and compty with Ihe c*arily'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 Lan9￿ge Tester5 in Europe was registered as a Charit8ble Inwporatea Organisabon I'CIO") in the UK. On N NoVeM￿r 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-reV￿ed joumal articles.. Accredib'ng language asSeS$w￿n1, language qualifications and language education,. Running COLJrses, running copferences and prDvid',ng consultancy rdating to language assessmenl,18nguage qualifications and language edu(2tion. Public Bènefit statement In reviewirvJ ALTE'S actwities, outcomes and developing fvture p￿n&. Ihg Tru51ees have rèferred to the information contained in the latest upd8tes to the Charity Commission's guidance on pubtic b￿efit and consider that ALTE meets the requirements of a pU￿1C benefit entity. ALTE MEMBERSHIP ALTE Full Member8 are institutions that produce language tests in an official 18ngu8ge ol the country where kne institution is establishèd. This indudes tM)th ssy)ken and sign languages. In order to become ALTE Members, they musl Ltndergo a strict ALTE audit of al least one of Ih&r quxlificAtions, and success in an audit fesuits in a ￿mark being awarded for that {thosel qualificationls). ALTE - Association of Language Testers in Europe Report of the Board of Trustees and Financial Statements Financial statements tor the year ended 31$t December 2023 ALTE MEMBERSHIP (continuèd) There are 33 ALTE Full Members reprgsertbng 28 EL¥o￿an languages. Llst tsl AL I E Full MembeTS= OrgittisAtion L*ngusge Iu5kD Jllurlkritsa Ba4ue Artment lor Lan eTe SofiA St Kliment Qhrid5ki ternfitional St t￿ts 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 T**1 DL.tch Eiglis C%rnbrid e Ullivtrsi Ptds and Assessrne Trinit Coll i English Edueatlon *nd Youth Board E5[oni￿7 s O etUsh%llitus Firtnish France Édu¢ation Interna French Le frAn Ris des affaires de Galicia GalicSRn AFL GmbH TestDgF-In5titut G￿Tran OSD Osterreichis£he5 S raehdi lom Deutsc Ge￿$ Goethe-l￿5tItut Gemian tele GmbH l Gern&n Th¢ Forei DL*n 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 L￿￿embOU￿1¢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 Inva￿ement 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-AsS￿late- 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 prOda￿S in-house assesw.ents only ftsr a lim￿ed 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 Trust￿5. 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 appts￿li0￿lS 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 se￿etary-Genera1 is an ex-offtio tru51ee trfthè charity and ensure5 that ALTE'S slTategic aims are athieved in the most effic￿nI way. Dr Saville (Cambridge UnIver￿ty 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 I￿emberS. Commitriee mernbers musl be employees of FL,11 V.ember ￿ganiSat￿n$, 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., ldenlrfyi￿9 i$5ues th81 audited insb"tulions neea to add￿SS- Overseeing audItC￿ and auditee orientation. training and standardk8atl￿. ALTE - Association of Language Testers in Europe Report of the Board of Trustee5 and Financial Statements Financial statements forthe year ended 31st December 2023 Th8 mambers of the Standiny C¢Jmmrttee as Df314 December 2023 arè.. Vincent Folny (France Éducat¥Jn InternalionaD (Chairl Dina vil(￿(8￿u-RCl Consortium for Testing Romanian as a Foreign Language) (Depuly Chairl Stefanie Dengler (Goethe Ip.stitut) Ina Ferbe2ar Iuniverza v Liublj8nil J8vier Fruns Giménez Ilnslitulo Cervantes) Marta Garcla Garda Iuniversidad de Salamap.Lal Cecilie Hamnès Carlsen (Weslern Notway Univef5ty of Appli•l Sciences) Waklemar Martyniuk (Unwersytet uagielionski w Kr3kMembers registratton fè6 was E450. ALTE Servie85 UnTt eon8ultancy in Item Writing, 6th.7kn November 2023 for INVALSI Ilstltut nazioDale per la valutszione del 5istsma educativo dl i$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 regIStrat￿n 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. PfÈttrdownload resources and information on how to join ALTE. ALTE Social Media ALTE also makes use of its s¢tial media platfomis. pa[b￿ladY Facebook and Linkedln, to promote its reSoUr￿s, 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 Ir￿Uded." 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 Lang￿9* 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 wh￿h test users in drtferent Council ol Europe rnembet statès set differentiated language reqijirements fo." drfferent contexts. Finally, the report presents eXam￿e$ 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,0r￿IntCOnPrDCe8d(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 d￿Ument published by the Council of Eurape in 20221 for assesstnent ourposES wthin leaming envI￿nmentS. 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 aCh￿ve our mission. We hAVè 8 tong Ir8ck record I9￿rIt￿.[¥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 Organisa￿n 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 publ￿atIonS 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 S￿￿ety 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 spea￿erS 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 cOns￿er 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 CUrr￿dY meet this target The reservès are au free tE5etves and Urrestr￿led. 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 12*h 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. fU￿1Ye 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 Intsm*ional 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 asSC￿￿atI0n. 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$, Wilh a wide vartety ol cours88 that hdp thtrm increase the quality of Eh&r a8588smenl8. Year 2024 wlll see two new courses at an advanced level which are a ujntinualfon of the ba￿¢ edllon of Ih?.. ALTE Item ￿ts"ng ond Devdoping Duitol A88e5srnenls. ALTE Service3 Unil is also ing to stay ahead of t￿¢ cuJue a￿1 orovlees these courses wth sections dedicated lo th8 use of Arllficial InlelliGepce in langua9e asses5menL Other courses ale also planned, and will 19-f8c8, and lake place before ALTE'S ￿nfer8n￿S in ApTII amd Novernb$r ALTE Sorv(ces Unl is planning lo Introdtsce a new role in tne team, an ALTE Setvices Unil coordlnator. The rDle be suppoling the njnning and a(kniThlstration o, the ALTE courses. ALTE ServiGes Unit will focu5 on 5trength&ning ALTE roles as a COUT8e and consultaneie3 providor. In 2024, the ALTE Valirlalion unIt￿lI be incwrated into th8 ALTE ServiGes UniL Tho organisatsons rwueS￿.ng seNces provided by th8 vall(1th'L￿ Unil, %*ill De invts￿e(l by ALTE SeFvlGes (Jnlt, ALTE Services Unit wfll be.'nvoKed by CUJA for the COn5Ldtant's fjme. TRUSTEES REPONSIBIUTIES TRUSTEES, RESPONSIBILITIES IN RELATION TO THE FINANCtAL STATEMENTS The cha￿ty'S-rUStees 8r& reswnsible for p.'eoarfng B Tw8tee5' annual report and fin8nu&l slatomenls in ￿(￿darn￿ with appluole law and Ur.it?d ￿'ngdoM Aceounling Standards Iunitgj ngdom Generally A¢AXPt8d Accounting Pracuco). The law applicabte lo ¢ttaiibes In Engtgnd and Wales Teqyires ihe Charfty Trusle?s lo prepare finandal statements for eaGh year wlith gNe a true and falr viws of the slate of affairs ol the Charity and ot th8 incorniTrg r8souTh5 and ap￿1(?￿0n of resourc08. 01 thtr Charlty for thal pe¥iod. In prepartng the finaniial statements, the TruGlegs required io.. sull8ble 8ccxiunting pol￿e$ and +ther. them consisienty.. observe Ihe m91hods and plnciples In the appli¢8bk Charitias SORP., mak¢jitdgenignts ano esbinate5 thal are reasoryaDk gnd pwdenl,. state whèlh61 applicable acwunling gondard8 have beell followed, 5ubje¢t to any material departures that mu81 be discEosed and explaiiipd in the fina￿81 slateinoi)ts,' prepare the fin8nc4al slatemenl8 Dn a gD n9 concern basis unless It Is inapwoprlate to presume tb.at ihe charity will cA>nt(nue in ow)?lion. The Tru5te8s arts ￿SPOnSIble for keepiryg propÈr acctjunling rocords whth di8dose wilh reasoii8b18 awuTacy at any time Ihe finalKI￿ Position ofthe Charfty and lo eiiable Ihem fo ensure Ihat the firtarrial slatemenls Comi￿Y with the Chariiies Act 2011, the 8ppfrc8ble Charities lAC￿u￿£S and Report3) Regulaliolls and the prw8ions of Ihè Trust Deed. I hey ar8 ￿50 responslble for safeuuarding tne 8888ts of the Cnarity and lftkhg reasonable sleps for Ilio prevention and detection of tsaknd and ollier iTegularil,e5. APPROVAL This rEPOrt was approved by Ihe Trusl2e6 on and signed on thejr behalf ALTE Seu. rNi¢kS iary-General 2*- ' 2*- 17 ALTE- Association of Language Testers in Europe Report of the Board ofTru$tees and Financial Statements Financial statements for the year ended 315t December 2023 Independent Examiners, Report to the Members of ALTE- Association of Language Testers in Europe. I report on the accounts of thè Charity for the year ended 31￿ December 2023. RESPONSIBILITIES AND BASIS OF REPORT AS Ihe Trusteès of th& Cb.arity, you are resporisible for the weparation of the actsjunts in accordance with the requirernenls of the Charities Act 2011 Ilhe Arf). I report in respect ol my examination irfthe Chartty's accounts carried out under Se(a￿n 145 01 tho Act. In carying out my examination I have f(Alowed 811 applScable di[￿tiOnS gi¥en by the Charity Commission under sedion 145(5){bl of the 2011 Act. INDEPENDENT EXAMINER'S STATEMENT Sin¢e the Charity's gross incomo ex¢8¢d$ £250.000, y￿r 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 (A￿OuntS 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 Y￿r 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 in￿ming 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- Assoaa1￿n 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 I￿rrenCY of the 51atewnents is Ihe Pound SterfinB 1£). Basis of preparation The financial st8t8me*)ts are prepared knnder the Statement of RoC0￿mended 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 Finan￿81 Reporting Slandard Op￿icable in the United 4