ALTE- Association of Language Testers in Europe
REPORT OF THE BOARD OF TRUSTEES AND FINANCIAL
STATEMENTS .
For the year ended 31st December 2024

ALTE- Association of Language Testers in Europe
Report of the Board of Trustees and Financial Statsments
Financial statements for the year ended 31st December 2024
Contgnts
Page
Reference and administrative information
Trust8&5' Annual Report
Independent Examiner's Report
18
statement of Financial Activities
19
Balance Sheet
Notes lo the Financial Statements
21

ALTE- Association of Language Testers in Europe
Report of the Board of Trustees and Flnancial Statements
Financial statements for the year ended 31st December 2024
Reference and adminlstrative inforniatlon
Charlty
numbèr
1184799
Company
numbèr
CE018458
Reglstgrod The Triangle Building
offic•
Shaftesbury Road
Cambridge
C82 8EA
Key
PAanagoment
Nick Saville (ALTE Secrelary-General)
Barclays Bank PIC
1 Churchill Place
London E14 5HP
United Kingdom
Bankers
Prentis & Co LLP
Chartered AcuLtnlants 2nd Independenl Examlners
115c Milton Road
Cambridge
CB4 1XE
Inde￿nd¢nt
Examlnèr
Trustees
Trustees who served during the pericKJ from formallon and up lo the date of Ihi$ report were
as foll¢)WS:
Name
Role
Date of
intrnont
8vElection
Date of wrthdrawal
Waldemar
Ma
niuk
Anna PatrI￿a
Galla
her
Slefanie
Den
ler
José Fernando
Lino Pascoal
Lorenzo Ro
Chair
0711112019
1011112022
In serv*ce as of
3111212024
Trustee
0711112019
1011112022
In service as of
3111212024
In seNice as of
3111212024
In service as of
3111W2024
Trustee
1210112022
1011112022
Trustee
0711112019
1011112022
Tnjslee
0711112019
1011112022
In service as of
3111212024
In service as of
3111212024
In Servi￿ as of
3111212024
In service as of
3111212024
In s￿Vice as of
3111212024
In service as of
3111212024
Nicholas David
Saville
Vincent Lucien
Yves Fdn
Emyr Owen
Davies
Bary Edward
O'sullivan
Sibylle
Plassmann
Trustee
0711112019
1011112022
Trustee
0711112019
1011112022
Trustee
0511112020
11112023
Trustee
1011112022
NIA
Truslee
0911112023
NIA

ALTE- Association of Language Testers in Europe
Report of the Board of Trustees and Financial Statements
Financial statements for th8 year ended 31st December 2024
Trustees Annual Report
The Trustees present their annual rewrt and financial statements of the charity for the period ending
31￿ December 2024. The financial statements have been prepared in accordance wllh the
accounting policies set out in note 1 to the accounts and comply with the charity's trust deed, the
Charities Act 2011 and Accourrting and Reporting by Charities.. Statement of Recommended
Practice applicable to charities preparing their ac(x)unls in aCCordar￿￿ with the Financial Reporting
Stand8rd applicable in the UK and Ireland (FRS1021 (effective 1* January 20191.
ALTE is an association of language test provKlers who work together lo promote the fair and
accurate assessment of linguistic ability across Europe ar¢d beyond. ALTE was founded in 1989 by
the University of Cambridge {UK) and th8 Universidad d8 Salamanca (Spain), and today counts
with 35 Full Members, approximately 130 Associate Members over 500 Individual Affiliates. VV8
are a Charitsble Incorporated Organisation, based in England, registered Charity nurnber 1184799.
ALTE'S ground-breaking work lo set common levels of language proficiency across different
languages conlrilxrted signrficanly to the later development of the Council of Europ8's Common
European FraMe￿k of Reference (CEFR).
ALTE was registered as a ELsrop&an Econom￿ Interest Group ("EEIG'I on 14th February 1992. On
Ph August 2019 ALTE- Association of Language Testers in Europe was registered as a Charitable
Incorporated Organisation I'CIO.) in the UK. On 7th November 2019 ALTE EEIG was dissolved and
ils assets and liabilities transferred to the CIO. which commenced trading with immediate effect.
The objects of ALTE are lo advance the educth.on of the public in general. and part￿￿ladY among
those ￿th an interest in language assessment. language qu81ifications and lanwage educalion, In
Europe and elsewhere, by..
Promoting knffi￿edge and raislng staNl2r(Is in language assessment, language
qualifications and language education.
Sethng language examination and qualif￿atIon standards.
Undertaking academic research and publishing the results online andlor in peer-revlewed
journal articles.
Accrediting language assessment, languag8 qualrficalions and language education.
Running courses, running conferences and providing consultancy rdating lo language
assessment, language qualif￿tIonS and language education.
Public Benefit Siatement
In ￿VIeW1ng ALTE'S aclivilies, OLFlcomes and devdoping future ￿ans, the Trustees have referred lo
the information contained in the lalesl uwlates to the Charity Commission's guidance on public
benefil and consider that ALTE meets the requirements of a public benefit enttty.
ALTE MEMBERSHIP
ALTE Full M9mbers are institution5 that produce langua￿ tests in an official language of the
country where the institution is established_ This indudes both spoken and sign languages. In order
to become ALTE Members, they must undergo a strict ALTE audit of at least one of their
qualrfications, and success in an audiL result in a Q-mark being awarded for that {Ihose)
qualrficationlsl.

ALTE -Association of Language Testers In Europe
Report of the Board of Trustees and Financial Statements
Financlal slatements for the year ended 31st December 2024
There are 35 ALTE Full Members representing 26 European languages.
List of ALTE Full Members..
Orga1￿￿tIon
Lan¥uxge
Eu$ko Jaurlai-ltsa
Basque
artment for La
i Sofia S¢ iairneDt Obridski
and International Students Unii'ersl or
Bulgarian
'. Generajitat de CatalullTra
cal￿an
I Charles Uulver$i
Czech
The Dallish
en
for InternationAI RecruitmeDt 8nd I
ration
stRi
Certificaat Neder121nds als I'reemde Taal
Dutrh
Cambrid e Assessment En
English
L4D
eCer¢
Ellglith
Trlnl
. Colle
e Londoll
English
Education #nd Youth Board
H¥rn
Estr>nian
15to
O etu&hxlll¢uy
Finnisb
| É'diicatioll Interllatiollal
French
Le fr#
ais des affair
French
Xullta de Calicia
l Galician
Afiu Gmbu
Gerniau
TestDaF-Institut
German
OSD
O%terrei¢hi5che5 S
raehdl lom Deutsch
Gn¢the-IDstitllt
Ge￿an
telc GmbH
Genna
The Forei
Lan
ua
e Centre L'niyersi
f Pécs
Hungaiian

ALTE - Association of Language Testers in Europe
Report of the Board of Trustees and Financial Statements
Financlal statements for the year ended 318t December 2024
The Centre for Irish Lan
Erniversit of Ireland ￿la
'llooth
e: Research TeAehln
and Testill
IYation8l
CN'CL Univer5ita
Str¥llieri Peru
ItalLao
Lituanistini
sludi
kgtedra I'ilni8u5 univer51tets$ Lietuva
Lithuallia
Instilut Trlational des L3n
LuxemtK)urgish
Norwe
Direetorate for Hi
er Education Ski115
HK41ir
Norwegian
UJ]Iwer
etJa
Poli8b
CAPLS-Lli$boa
Estra
Centro de AYAIIA
lo e Certlfiea
ao de Portu
PorLuguese
eira
' BBU-RCI Consortliull for Testin
Romanian as # Forei
uLan
liotnanian
,, Lnii'erza v L'ubl'ani
Sloveni
In5tituto Cervanteg
Spauish
Lnlversldad de SalamaD¢a
Spanish
Stockhol]ns uoiver$ltet
Swedish
Yulllls Ellstitiis
Turkish
Minis
of NatiotLal Edueatlon Turki
|Turkish
or Add Cvmru
Welsh
ALTE Associate Membgrs are organisation5 With an interest and active involvement in language
testing. They are not full members, and the qualtty of their tests cannot be guaranteed. However,
they agpire lo meel high standards of quality in language assessment.
A complete list ofALTE AssO￿te Members can be fwn(J here: htt s:Ilwww.alle.or
Members.
There aTr drfferent categories of ALTE Associate Membership (and payment tiers) in order to allow
more inclusiveness in the AsSociat￿n. The followng categories are:
Our-AssoThale~
Small-scale: small independent language schools (not part of a chain) in one location, OR
small business that produces in-house assessmenls only for a limited number of lesl-takers in one
localion, OR and institution wtth a similar small-scale remit. The ALTE subscription fee for this
Gate￿ry is É200.
Natlonal Developmental: national or regional govemmental Ministry of Education, or the sole
national or regional government apwinted testing bodylcommissN)n. The ALTE subscription fee for
this catsgory is É200.

ALTE - Association of Language Testers in Europe
Report of the Board of Trustees and Financial Statements
Financial statements for the year ended 31sI December 2024
ALTE Indlvldual Expert Members
In March 2020, ALTE introduced a new Cate￿)ry of membership.. It￿1VIdUal Expert Members, for
notable individuals in the fidd of language assessmelll who have had prior engagerllenl with ALTE
in some form. It recognises the contribution these irhdividuals have made to ALTE and the wider
language lesling Gommunty and provides a plafform for continued collaboration. The complete list
of ALTE Individual Expert Members can be found here: htt '.ilwww.alle.or
IOur-Ex
ert-members
ALTE ADMINISTRATION AND MANAGEMENT
ALTE is managed by the Council of Members. As ils narne indicates, the Council of Members
consists of one official rewesenlalive of each full member cffganisalion. The member also has a
voting representativ8. who votes in ALTE matters on behalf of the full member organisat￿)n. The
voting representslive may be the same person as the offiaal representative. bul does not need to
The ALTE Councll of Members usually meets once peryear in the Annual General Meeting IAGM)
lo discuss the present and future of the asgociation.
The ALTE s￿r9tary-Gen¢ral Is dire¢lly eleded by the Council of Members among the
representatives of ALTE Full Members. The Secretary-General is an ex-officio Iruslee of the charity
and ensu￿$ that ALTE'S stralegi¢ aims are achieved in the most eff￿lent way.
Dr Nick Saville (Cambridge University Press & Assessment) is the ￿rrent ALTE Se¢retary-General
elected by the Council of Members on 10-. November 2022 {Term expl￿$ Nov 20251.
Board of Truste¢s
The Board of Trustees is the highest elected body and has legal responsibility for the charity.
Members of the Board ITrusteesl are elected by the Full Members to represenl the intere515 of the
association. Trustees must be employees of Full Member organisations, or Individual Expert
Memters. Individual Expert Members may not constitute more than half of the Board.
The trustees rnake decIs￿nS on behaff of the Council of Members. For example, they approve the
annual accounts, approve applicatK>ns for new Members and Asswale Members, and review the
ALTE goveming éocumentation as necessary.
The Board closely supports the work of Ihe ALTE Secrelariat and the ALTE Services Unit, ensuring
the best allocation of ALTE funds. Infomiation about the current Truslees is on page 1 of this
d￿Ument.
The Standing Committ90 is an elected body of experts on lallguage assessment and managing
examinations. Committee members are elected among the representatives of ALTE Full hAembers.
Committee members musl be employees of Full Member organisalions, or Individual Expert
Members. Individual Expert Members (marked ') may not constitute more than half of the number
of members of the Standing Committee.
The Sl8nding Committee ensures the quality and faimess of the ALTE auditing system by.,
Reviewing each audit alld the final outcome.,
Approving the awarding of the ALTE Q4nark.
Identifying issues that audited institutions need to addr8SS',
Overseeing auditor and auditee orientation. training and slandardisation
The current members of the Slandin
Committee are..
vi￿ent Folny IFrance
ducation Intemational) (Chair) (Firsl terni expires Dec November 20261
Dina Vilcu (BBU-RCI Consortium for Testing Romanian as a Foreign L?nguage} (Deputy Chairl
(Second terrn expires Feb 20271

ALTE- Association of Language Testers in Europe
Report of the Board of Trustees and Financlal Statements
Financial statements for the year ended 31st December 2024
Slefanie Dengler (Goethe Instilutl (First lern expires February 2025)
Ina Ferbezar (Univerza v Liubljanil (Second term expires November 20261
Javier Fruns Giménez Ilnstiluto Cervanles) (First lerni expires September 20251
Marta Garcia Garcia {Universidaé de Salamanca) (Second term expires November 2027)
Cecilie Hamnes Carlsen {Westem Norway Universty of ApFdied scler￿e5). (Second term expires
February 2027}
Waldemar Martyniuk {Uniwersytet Jagiellon5ki w Krakowiel {Firsl temi expires November 2026)
Joso Pascoal (University of Macau). {First18mi expires November 20261
Darren Perrett {Cambridge University Press & Assessm8ritl (First term expires January 20271
Danilo Rini ICVCL-Univosila per Slranieri Penjgial IFirst term expires October 2026)
Lorellzo Fiocca {Societa Dan18 AJighieril"(First tem expires November 2026)
Cathy Taylor (Trlnity Cotlege London} {Se(x)nd term expires January 20251
Kalellna V￿1￿kova (Chartes University Pr•Jue} {Se￿nd temi expires Seplernb8r 2025}
ALTE Sorvices Unit
The ALTE Services Untt dea15 Wtth courses and trainirTrgs fr￿ both member and non-member
orgallisations, arranges all courses arKI consultancy services.
The current ALTE Services Unit Manager is Katarzyna Wo*niak and ALTE SeNlces Unil
Adminislralor, Sarah Wall.
In June 2024 arK)ther member of the team joined the ALTE Services Unil, Nick Mazur, as ALTE
ServiGes Unit Coordinator.
'ALTE Services Unit and ALTE Secretariat events and activities in
2024
Oral Assessor Recruliment tralnlngtr tutor: Cathy Taylor. 24 January 2024 &
3 October 2024.
The ALfE course in oral assessor recruitment and training was designed for those who were new
lo recruiting and training oral assessors. as well as for those who wished lo review their ￿rrent
practices.
This Short course. consisting of iwo 90-minule sesslons. covered both face-lo-face and online
assessor training from the perspectives of the assessor ané the interlcKxJtor. 11 bagan with an
inlroduclory overview of the process. stsrting wrth an exploration of an oral assessor's role and
responsibilities, and continuing through training, 5tandardisation. and ongoing qualify assurance
programmes. In the recruitment and selection section. participants considered issues SLJch as
conflict of interest, contractual obligations, and effective screening pro(xsses. The training section
included ddThiery mode oplions and suggestions for content, such as the number and type of exam
performances required, along with the frequency arkd timing of training sessions. The final section
focused on meth(xis to maintain assesscK rdiability and consistency, ensuring assessors adhered
lo the required standards.
The course was inleraclive, with 8tlendees working in groups to share ideas and experiences.
Participants were asked lo complete a short questionnaire at registration, ouuining their testing
context to help tailor the course lo their needs.
Developlng Dlgltal Assessments: tutor. Bert Wylln; &7 Fèbruary 2024 & 2-3 December 2024.
The ALTE course in Developing Digital Assessments was designed for those interested in learning
how to transition from gaper-based lesls lo digital assessments. This 2-day or¢line workshop guided
participants through the various steps involved in the shrf( to digital language testing. Topics covered
included the authoring process, the balanced composition of lesls. user management, planning. and
the actual computer-based administration of tests, along with processing results and generating
reports. The course consisted of four sessions, each lasting 3 hours, where participants were
in1￿￿uCed to key concepts of digital language testing, induding machine learning, large language
models ILLMI, and Al, and these (xfyncepts were applied to each participanys specific needs ané

ALTE - Association of Language Testers in Europe
Report of the Board of Trustees and Financial Ststements
Financial statements for the year ended 3181 December 2024
situation. The workshop format was designed to ensure that attendees could explore practical
applications relevant lo their own use cases.
The course tutor, Bert Wytin, brought ljolh an academic ar￿ business per5pe¢tNe to the Course.
Having worked at KU Leuven since 1993. he led the Education Innovation Centre, whl¢h fo¢used
on integrating EdTech in education. In 2001. Bert founded Televic Education. a KU Leuven spin-off
that developed an e-as5essment platfomi. Today. Bert is f(￿Sed on how lechndogy can support
the didactic and pedagogical needs of content and skills m&3surement.
ALTE Introductory course in language testing- tutors: prof. Tony Green: Ms. Jano Lloyd; 26
Feb- 8 March 2024., 1&27 S8ptembèr 2024.
ALTE organized an online session of the ALTE Introductory Ct)urse in Language Tesb'ng, which
took place from Monday. 26th Febnjary to Friday. 8th March 2024 8nd Monday. 16th September lo
Friday, 27th September 2024.
The course was pr8senled by Professor Anthony Green (CRELLA. UnNer5ity of Badfordshirel and
Jane Lloyd (Cambridge University Press & Assessmenl}- It featured a cornbinalion of recorde
leclures and downloadable exercises, along wth a 'live' cornponenl where participants rnet for an
hour and a half each day over the tsvo-week reri(Kl. The programme for the Gourse was made
available closer to the event.
Th¢ use of CEFR and the CEFR Companlon Volume 2020 In Language EduGation - Bgngfits
and Chall8ng83: tutor: dr Waldemar Martyniuk: ￿10 May 202
There was a growlng interest In using the CEFR and the CEFR Volume 2020 in language eduoation.
However, many involved in language leaming, leaching, and assessment were unsure of how to
understand and implement Ihe framewoth. To address these uncertainties, an online course was
designed. The course covered aspects such as the innovative approach of the CEFR lo langLtage
learning, leaching, and assessment, and illuslrated Its use along with the Companion Volume 2020
through examples of successful implementation.
The cour56 tutor, Prof. Waldemar Matyniuk from Jagiellonian University in Krakow, Poland,
wOddw￿Q expert in language education and as5es5menl. F￿vided fresh perspeclwes on how lo
use the CEFR. The course was suitaEAe for lallguage teachers, language assessment swcialisls,
ané anyone interested in languag& learning and testing, regardless of their experienco wrth the
CEFR.
A digital cerb'ficale of attenda￿ was provide(J upon completion of the (x)urse.
Item Writlng wlth elements of Artrficial Inlelligence- Advanced,. &6 June 2024 & 2&27 June
2024; tutors: Annle Broadhead and Bert Wylin; 2840 October & 1>15 November 2024.
The innovative advanced course in Item Writing f(Y language tests was created lo address the needs
of item writers seeking a more in-depth underslanding and practical solutions.
The course also explored the use of Arttfiual Intdligance IAI) in Item Writing, demonstrating how Al
could bo integrated into the process.
It was dIv￿ed into parts- Advanced Item Wriling sessKJns and elements of Artificial Intelligence
in Item Writing.
In the IteTh Writing section. participants examined tho interplay be￿een language skills in
assessment, including reading. speaking. listening, and wrtbng. They discussed the selection of task
types in relation to CEFR descriptors, especially communicative language competency desuiplors.
The course also covered producing assessment criieria for speaking and ¥wiling, as well as
developing Test Specifications and Item Writer Guidelines.

ALTE- Association of Language Testers in Europe
Report of the Board of Trustees and Flnanclal Statements
Financial statements for the year ended 31st December 2024
For many organizalions. language lesl Item Writing had become a éigilal process, incorporating
digltal resour￿$, tools, and online applications. The sessions on the Advanced Elements ofArtifi¢ial
Intelligen￿ in Item Writing delved inlo the digital aspects. induding item types, configuring automatic
or human correction. sci)res, using metadata, on-the-fly lest generation.
The course was divided into two parts across four full days and iwo haKdays.
Introduction to standard settlngi tutor: Jane Lloyd: 4 Oclober & 25 October 2024.
The"Inlroduclion lo Standard Setting" online training provided an overview of standard selling and
ils role in aligning tests to extemal frameworks. SLth as the CEFR. The tralning offered practical
advice on settiro up. running, and validating standard setting within an instllulion.
Course Dellvery.. The course was delivered online through interactive meetings wth the full group,
small breakout sessions, bile-sized introductory input, indwidual study tasks, group dlscussions. and
interactive Q&A. A pre-course questionnaire was used to tailor tasks to the attendees, level and
preferences. Whlle no preparation was required, txjntent and language review materials wère
provided for those intwested.
The course was presanled by Jane Lloyd frorn Cambrrdge University Press & Assessment. Jane, a
Senior Research Manaw al Cambn'dge English, specialized in leading standard setting ft)r
Cambridge exams and worked on large-SCAle educational reform projects. Her expertise also
extended lo supporting ALTE members through slatislical analysis, exam research, and training in
language testing. Jane held degrees in Linguistics, TESOL. and Language Testing, arKI was working
toward a PhD in Language Testing al CRELLA.
ststl8tlcs for Language Tgstlng & Baslc Rasch anatysls: prfrconforenco Course; tutor: Jane
Lloyd: 9 Aprll 2024.
This half4ay pre-conference course was aim&J al individuals who wanted toloarn about stalislics
for language testing.
The course provided an overview of the various Sts￿$ at which statistics were usthl throughout
the cycle of designing, validating, Mar￿ging. and reviewing a language exam, along w￿h
suggestions for practical fdlow-up actK)n. It a150 helped pathipanls belter understand the role of
slatislics and how to interpret them when wi)rking with analysts or indivKiually.
Additionally, the course offered an introduction to Rasch analysis lechniques. specrfically suited for
pre- and post4esling of items in receptive skills tests.
Led by Jane Lloyd (Cambridge Universty Press & Ass8ssmentl, an experienced tutor and expert in
the fidd, th8 course took place in the aftemoon. just after Ihe half-day Stalislics for Language Testing
cours8. Vvhile not obligatory, ALTE recommended attending both courses for maximum benefit.
The morning session of the event was followed by the Basic Rasch Analysis course, with ALTE
aévising participants lo allend both courses for enhan￿1 learning.
Digital Language Testing with Artifi¢iai Intelligence. pr¢wconf¢ren¢e ¢ourse' tutor: Bert
Wylin. l O Aprll 2024.
This one4ay course provided an Overv￿ of cu￿ent technology. allowng participants to discover
Ihands-on) some freely available Al t￿lS and products. while explaining their possibilities.
The course also explored arttficial intelligence in larouage testing from the candidate's perspective..
to what extent could or should a candidate use Al when taking or completing a test. AddilKJnally, il
addressed some pressing questions. such as'how (xn Al be used to delecl or prevent fraud?"
io

ALTE - Associatlon of Language Testers in Europe
Report of the Board of Trustees and Financlal Statements
Financlal statements for the year ended 31st December 2024
The course was led by Bert Wylin, who has both an academic and business background. He had
worked al KU Leuven since 1993, wh8re he led the Educalion Innovation Centre (inlegraling EdTech
in education). In 2001, he founded a KU Leuven universty spiTroff. now Televic Education, which
d8velopgd and s8rviced an e-assessment platforni.
Introduction to Standard setting. tutor. Jale Lloyd: 17 O¢tober 2024.
OveNiew.' Our recent face-trpface training on stsndard setting provided attendees wlh an in-depth
understanding of how the process aligns lesls ¥Mlh external frameworks such as the CEFR.
Participants gained practical knO￿edge on setting up.. runnlng, and validallng standard selling wlhin
Ihelr Insiitutions.
Course Delivery.. The Irainlng was delive￿￿ in person, consisting of two 90-minule sessions with a
30-mlnute break in be￿een.
Course Tut¢r.' Jane Lloyd. Senior Research Manager at Cambridge English, led the course. With
extensive expertise in standard selling for Cambridge exams and educational reform project5, Jane
supported participants through her insights into statistical analysis, training, and aL￿1t preparation.
Her qualifications indude a degree in Lingui51ics. DELTA, MA in Linguistic5 and TESOL, MA in
Language Testing, and She is currenuy pursuing a PhD in Language Testing al CRELLA.
Developlng Valld Assgssments: tutor. Jane Uoyd: 6 November 2024.
The course provided an overview of how lesl devek)pment and the validtiy of an exam ar8
interconnected. It demonslraled how designing an exam in accordance wth established principles
of good practice enhanced the validty of ￿)th the test and the tesl development process.
This introéuclory-level Coufse was designed for individuals interested in improving lesl deslgn,
whether al an institutional level or within the dassroom. It was suitable for lest providers and
The prsctical course was delivered in person. It consisted of iwo ￿minute sesslons. with a 30-
minute break in the moming, a lunch break. and an additK)n21 twothour session in the aftemoon.
The course incorporated small breakout sessK>ns. brief introductory input, individual study tasks,
oup discusslons, and interactive Q&A. A pre-course questionnaire was used to tailor the content
and tasks lo the preferences arKI level of the participants.
SgrvlGo Unit Overview
In total, 1 S courses were offered, consisting of both online and face-to-face formats. Of these, 11
cours&s were conducted online. while S courses took place in 3 different countrÈes. The total number
of partidpants in these courses was 175. with 116 being ALTE member8 and 59 from the general
xjblic.
Regarding the organo81ional and operattonal stattJ$. set proceduws for the cixjrses. organization,
delFvery, and FX)sl-course ath"vilies have now been firmly established. Addiliollally, supporting
documentation, such as a practical guide for participants and a guide for pr8-course conference
organizers. has been created.
Among other initiatives, the ALTE ServKes Unit C(H)rganized and co-hosted the European Day of
Languages with Bilingualism Matters. This included an online panel discussion tilled "Exploring
Approaches to Heritage Language Testing," wh￿h attracted over 60 allendees.
PromolK)nal activities for the ALTE servi￿ Unil indu(led Ex)osting SOGial media posts, running a
mailing campaign targeted al ALTE members, and 5erKling a mailing campaign to non-ALTE
instttulions 120 institutions worldwide). Additionally, there was an expression of interest in ALTE
consultancies.

ALTE - Associatlon of Language Testers in Europe
Report of the Board of Trustees and Financial Statements
Financlal statements for the year ended 31s1 December 2024
In terms of consultancl&s for 2024, ALTE Services provided 8 range of seTvices including item
supervision in Arabic. CEFR benchmarking. an IELTS CEFR benchmarking review, CEFR
mapping for Linguaskill.
Report from ALTE Servlces Unit for 2025
The ALTE Service Unit is pleased lo present its 2025 report on online and pr&conferencE (x)urses.
1. Online Coursas
ALTE offers a range of professional devdopment courses in language assessment..
Stalislics for Language Testing- 24 Jan.. Tlrtor: Jane Lloyd
ALTE Item Writing Basi¢ (Intro to All - 11-13 & 25-27 Feb; Tutors.. Anni6 Broadhead, Bert
INylin
Basic Rasch Analysis- 14 Feb., Tutor.. Jarvè Lloyd
Intro to ALTE & Key Concepts in Language Tesllng- 18 Feb.. Tutor.. Jane Lloyd
Intro to Standard SettiNJ- 27 Mar.. Tutc*'. Jane Lloyd
ALTE Item Writing AdVan(￿d (Elemellts ofA)- &7 & 19-22 May," Tutors.. Annie Broadhead,
Bert Wylin
2. Pre4onference cou￿8
As part of the 62nd ALTE Meeting and Cor)ference:
Al in Digital Language Testing- 1-2 Apr" Tutor. Bert Wylin
ALTE Quality Management System- FY2024
ALTE in ils 30+ years of history has elaborated a set of common standards of qu81ty which cover
811 Ihe stages of the language testing proce55. These starxlards can be apPl￿d ta exam5 of any
language, and ensure the quality of ALTE Members, examinations.
Each organisalion that wants to be(xJme an ALTE Full Member should submit at leasl one of their
examinations for an ALTE Audtt. Passing su(xessfully all ALTE Audit means that the exam will be
awarded with the ALTE ￿mark. More irfft)rmation aboLrt the ALTE QMS and the ALTE Q-mark is
availabl& at the followng webpage.. h
s'.Ilw¥v.alte.or
Sellin
-Sl8ndards
During Ihe FY2024, ALTE performed the following audits:
Audited organisalion.. CBAC-WJEC
Examinations audited.. Defnydéio'r Gymraeg Suite (Welsh for AdLtlts) A1 Mynediad A2 Sylfaer) B1
C2nolradd B2 imch
Auditor.. Francesca Pari
Audited organisalion.. Goelhe-lnslitul e.V.
Examinations audited- Adults.. Goelhe-zertrfikat A1= Start Deutsch 1 Goethe-zertrfikal A1.. Start
Deulsch 1 digitallremole Goeihe-zertrfikat A2 Goelhe-zertrfikat B1 Goelhe-zertifikat B1 digital
Goelhe-zertrfikal B2 Goethe-zertifikat B2 digital Goelhe-zertrfikal C1 Goethe-zertrfikat C1 digital
Goethe-ZerttFikal C2.. Gr0￿eS Deutsches Sprachdiplom Young leamers.. Goelhe-zerbfikat A2.. Fit in
Deulsch Goelhe-zertifikat B1 Goethe-zertrfikal B1 digttal Goelh&Zertrfikal B2 Go&tfr￿-zertIfikat B2
digital
12

ALTE - Associatlon of Language Testers in Europe
Report of the Board of Trustees and Financial Statements
Flnancial statements for the year ended 31st December 2024
Auditor: Francesca Parizzi
Audited Organisation: Trinity Cdlege London
Examinations Audited.. Graded Examinabons in Spoken English (GESE)
Audllor: Vincent Folny
Audited organisation: CCI de region Paris Ile-de-France
Examlnalions audited.. Diplomes de frangxis professionnel Affaires B1, 82, C1
Audttor: Francesca Parizzi
Audtted organi5alion= social development AG
Examinations audited.. Schweizerischer Digitaler s￿achIe51
Auditor= F￿nCesca Parizzi
Audited organisalion= tdc gGmbH
Examinations audited.. lelc Deutsch A1 telc Deulsch A2 lelc Deutsch B1 telc Deutsch B2 lel¢
Deulsch C1 Hochschule
Auditor.. Julia Todorinova
The following oryanlsatlons had thelr audlt In 2024, and the audlt report was flnall$ed in
January 2025..
Audited organisation.. Department for Language Tea¢hirKJ and Continuing Qualification {DLTCQI
(former Department for Language Teaching and Intemational Students), Sofia Universlty"Sl.Klimenl
Ohridski-
Examinations audited.. Standardised Test in BU￿arian as a ForeKJn Language, levels B1 and B2
Auditor.. Cathy Taylor
Audited organisalion: Cambridge University Press Assessment
Examinations audited.. Linguasklll GeneraVLinguaskill Business B1-C2
Auditor.. Julia T￿Orin0va
ALTE Secretariat events and actlvitias in 2024
ALTE 60th Meeting and Conference. 10th- 12th April 2024. Bad Homburg. Gemiany
The ALTE'S 60th Meeting and conferen￿ was hosted by telc arKI look plac￿ in Bad Homburg,
Gemiany, from April 10th to 12th. 2024.
The conference was prFmaTily organised as an in*erson event, featuring workshops, plenary
presentations, and the ALTE Members. uwlate me8tir¢g, which was open lo Members (Full
Members, Associate Members, and Irmlividval Expert Members) and was arrarged in a hybrid
formal.
Friday, April lyh 2024, was dedicated as an open conference day. welcoming all those interested
in the field of language testing. The theme of the day was "Closing Ihe gap-Assessment forskilled
18bour.°
The events of the conference day were livtrstreamed, and vKleo recorded, excepl for the workshops
held in the afternoon.
ALTE CEFR Special Interost Group (SIG). 8th May 2024 1pm - 2pm (CEST) onllne, Mlcrosoft
Teams
13

ALTE- Association of Language Testers in Europe
Report of the Board of Trustees and Financial Statements
Financial statements for the year ended 3151 December 2024
The CEFR Special Interest Group (SIG) took place on Wednesday, 8th May 2024, from 13..00 to
14..00 (CET}. The meeting was open onty lo reweselltatives of ALTE MemberslAssociale Members
and Indlvidual Expert Member5.
The SIG was chaired by Letizia Cinganotlo and held online via th8 Microsoft Teams platform.
Attendees received the link tojoin the meeting closer lo the event date.
Explorfng approaches to heritage languagg testing: European Day of Languagos 2024 -
onlino panel dlscusslon, 26 Sep 2024. 3pm - 5pm (CEST). online. Zoom
To celebrate the European Day of Languages 2024, ALTE and Bilingualism Matters hosted an online
event tilled E¥ploring Approaches to Herit898 Langu896 T&sbng.'
The event brought togolher speakers from around the world and emphasized the importance of
leaming and lesling heritag8 languages.
The confirmed speakers induded:
Dr. Nick Saville, ALTE
Emity Spinelli & Irma Torres. MKhigan Department of EducatKJn. USA
Belhan Owen, City of Edinburgh Council, UK
Gen Saylor, Milan High School, Michyn, USA & Dina Vilcu, Babe{-Bo5yai University, Romallia
Izabela Wol¢zynska. Szkola bez granic: Polish school in ScollaThJ
The event was held OV￿ Zoom. and registered participants were provided with the Ilnk lo attend.
Responding to thè CEFRAlignment Handbook, 18 Oct 2024- 19 Oct 2024 @ Barcelona, Spain
The conference on sharing eXperIen￿S of alignment xtivities and reflecting on lessons learned
was successfully held, organrzed by ALTE, British Councd. EALTA. and UKALTA.
The event took place at Blanquerna- Universitat Ramon Uull in Barcelona on 1&19 October 2024.
The Conferen￿ featured a variety of insightful dis¢usstons and present81ions on CEFR alignment.
Registration for the event was £50.
In addition, the ALTE servi￿ Unit hdd a Course in Barcelona on 17th October 2024, tiued
Intr{￿￿¢t10n lo StarKlard Setting.
Orientation to ALTE Audit Systgm Trainingj 21 Oct 2024. 9:30 AM- 3:15 PM (CEST) @ Onlin?,
Mlcrosoft Teams
The most recent round of the Orientation lo the ALTE Audit System training for audrf(ees look place
on Monday, 2181 October 2024. online via the Mic¥osoft Teams ￿a￿0M).
The Orientation Session was marHlatory for repre5entth.ves of Members ar￿ Associate Members
Wishing to undergo an audii. 11 introduced the ALTE audit system, ￿VerIng documentation,
requirements, responsibilities, and Minimum Standards.
Please note that was no charge for the Orientation lo ALTE Audit System Training.
ALTE 61st Meeting and Conference
Reglstratlon for ALTE MemberslAssoclate
Membersllndlvldual Expert Members. 6 Nov 2024. 9:00 AM {UTC+03:00) - 8 Nov 2024, 5..00
PM IUTC+03:00} @ Istanbul. Turkiye
14

ALTE- Association of Language Testers in Europe
Report of the Board of Trustees and Financial Statements
Financial statements for the year ended 318t December 2024
Tre ALTE'S 81 st Meeting and Conference was hosted by Ihe Yunus Emre Institute in Istanbul,
Turkwe, from November 6th lo 8th, 2024.
The COnferer￿ was primarily organizod as an in-person event. featuring workshops, plenary
presentations. and the Annual General Moeling IAGMI. which encouraged attendance from
Members (Full Members. Associate Members, and IndNldual Expert Members>.
Friday, November 8th. 2024, served as an open corrference day for all those with an interest in the
field of language lesllng. The theme of the conferencé day was The Transformative Power of EDI
in Language Assessment.
Events throughout the Conferen￿ day were I￿e￿treaMed aTKI record￿1. apart from the afternoon
workshops.
Contributions to the host organizers, the Yunus Emre Instthrte. were required from each
r8presentative of ALTE Membws, Associate Members, and Indrvidual Expert Members.
Partners of Impact
ALTE worked and will continue working with other international organisations to achieve our mission.
We have a long track record faulrtating dialogue between policymakers, researchers and
practitioners through our cdlaborakn'ons wth the organisations listed below.
Councll of Europe and ECML
ALTE has been collaborating with the C(HJncil of Europe and Ils Langu8ge Policy Unit since the
19905. and contributed importantly towards the development of th6 Common European Framework
for Reference ICEFRI. In 2003, ALTE gained Participatory Status as an International Non-
Governmental Orgallisalion {INGOI with the Council of Eumpe, and In 2010 joined the ne￿Y created
Professional Network Forum on Language Education and sign￿1 a cooperation a￿eement with the
European Centre for Modem Languages (ECMLI. ALTE has developed Several publications on
behalf of the Council of Europe, such as the Manual for Language Test Development and Examining
and the Language tests for a￿ss, integration and c￿Zenship. Collaboration is still very acuve,
parb'cularly on issues related to assessing migrants, language competencies, as is evTrd&nced by the
LAMI SIG'S Gontinued co-operation on many projects rd*ing lo language provision for migrants.
European Commission and European Parllament
ALTE has also been a key player in the Eu's strategy to promote mullilirtgualism. In 2012, a
consortpjm of ALTE members delNered the European SL¢rvey on Language Competences for the
European Commission. which measured 1 Wear-olds. competences in foreign languages across
Europe.
Eaqual$
Eaquals and ALTE have had a Memorandum of Understanding over a number of years and worked
together on the Eaquals-ALTE European Language Portfolio, and are currenty working on the
ALTE-Eaquals Course in Language Assessment for evaluating and designing language
assessments for teachers. directors of studies and academic managers.
European Clvll Soclety Platforni for Multlllnguallsm
ALTE is a member of the European Civil Society Platform for Multilingualism, and regularly
parb'cipates in meebngs and cOnfere￿£S lo further tM)licy developments in language education.
In 2023, Waldemar Martyniuk, Chair of the Board of Trustees attended the ECSPM - Conferance
in Slrasbourg, March 2023 and the General Assembly, online, in June 2023.
LAALTA {Latin American Associatlon for Language Testing and Assassmentl
15

ALTE - Assoclation of Language Testers Tn Europe
Report of the Board of Twstees and Financial Statements
Financial statements for the year ended 31st December 2024
Since 2021 we have been worknrng Mlh our sisler assooath)n LAALTA Latin Amerlca to promote
quality language assessment and testing best practices in Latin AmeriGan educational and
professional wnlexls. We have b￿￿ reciprocal speakers at our key conferertts and are working
together in other ways.
Unlted Nations- Economlo and Soclal Councll
sin￿ 2022, ALTE has Special Con5ullalwe Status With the Economlc and Social Council of the
United Nations.
FINANCIAL REVIEW
ALTE had a surplus of £26,601 at 31¥t December 2024 {2023 = £29.654) arlslng from regular
activitles. Reserves str￿d al £536,85512023 '. £510,254) all of which are unrestricted. The
Trustees ¢onsider the financhal slbJat￿n of the tharity SatiSfact￿y.
RESERVES POLICY
ALTE has a reserves policy to maintaining reserves to cover both a year of costs and a year of
subscription with the aim to smooth over periods of finanaal instability. The trustees estimate this
at £330,000 and so the reserves ¢)Jrrendy exceed this target. The reserves are all free reserves
and unreslriGled.
RISK POLICY
The Trustees have assessed the major risks lo which the charity i8 exposed and ar6 satisfied that
systems 8r6 In Fdace lo mits'gate exposure lo major risks.
PLANS FOR THE FUTURE - ALTE Secretariat events and activities in 2025
ALTE is continuing ts mission through the organisation of events and activities.
ALTE 62nd Meeting ?nd Conference
Reglstratlon for ALTE MemberslAssociate
Membersllndividual Export Mtynbers, 2 Apr 2025, 9:00 AM (BST)- 4 Apr 2025, 5:00 PM IBST)
@ Cardiff, Wales. UK
The 62nd Meeting and Conference ofALTEviill be hosted by CBAC WJEC in Cardiff, Wales. United
Kingdom, from 2nd to 4th Apnl 2025.
This in-person event will indude Special Interest Groups (SIGS), workshops. plenary presentations,
and the ALTE Members, update meeting. Al ALTE Members-Full Members, Associate Members,
and IndThiidual Expert Members-aTe encoura￿ to atlerKI.
ALTE 63rd Meeting and Conference-s Nov 2025. 9:00 AM (CET)- 7 Nov 2025, 5:00 PM (CET}
@ Pécs, Hungary
ALTE'S 63rd Me6ting and ConfereniE ￿11 be hosted by The Foreign Language Centre al the
University of Pécs and l( will take place in Pécs, Hungary, from 5th - 7th November 2025.
The first 2 days (Wednesday and Thursday) of the event are open to representatives of ALTE
Full MemberslAssociate Members and Individual Expert Members.
Friday 7th November 2025 VAII be an open conference day for all thDse an interest in th6 field
of language testing.
16

ALTE- A$S￿l8b0n of Language Testers in Europe
Report of the Board of Trustees and Finan¢lal Statemènts
Frnanclal statements for tho year ended 31st D6cember 2024
TRUSTEES REPONSIBILITIES
TRUSTEES. RESPONS181LmES IN RELATION TO THE FINANCIAL STATEMENTS
The Charity's Tru51ees are responsible lor preparin9 a Trusteès, annual report and flnancial
statements In accordance a[pi￿ats1￿ and Uryt8d Kin￿7 Ac<x)unllng St8niJards (United
Klngdtsm Generally Accepted Accounting Pr￿tiCe>.
Thè law applic&ble lo charflies In England and Wales requires the Charity Trustees lo prepare
fln8ncial statements for each year whlch give a true and falr vw ol the Slate of affairs of the
Charity and of tha ir￿ming r8SOLkrces and applKalion of resourceg. of tho ChBrty for that pwiod.
In preparing Ihe Ilnanclal Statements. the Trustees are r8quirwJ to..
Sdect sultable accounting pot￿leS and then apply them Consisten￿Y'
obgerve the methods and principles in the applicable Charilles SORP.,
make judgements and 8stimales that are feasonable and prudent.,
stsle wholher applicable accounting stsndards h8ve been followed, subjocl lo any material
departures thal mb'st be disclosed and &xplained in the firianclal statements.,
prepare the Inanclal sl8teTnenls on a 9)ing concem basis unless Il is inappropriate lo
presum6 that the (*arlty VAII conllrwe in operation.
The Trustoes are responsible for keeping proper accounting records thich rtisdose ￿th
reasonable accuracy 81 any Ilme the financial p051tion of the Charlty and to enable them lo ensure
th81 the financial slalernenls comply with the charikn.es Act 2011, the applicable Charilles
{Ae¢ounls and Reports) Regulations and the provisions of the Trust Deed. They are also
responsible lor safeguarding ihe assets of the Charsty and taking reasonable steps for the
prevention and detection of fraud and olhgr Irregukrtlias.
APPROVAL
This rep¢)rt was approved by Ilie Trustees on 16 July 2025
and 5ignad on Iheir behalf
ALTE SecrelaryQeneral
Dr Nick Saville

ALTE - Assoclatlon of Language Testers in Europe
Report of the Board of Trustees and Financlal Statements
Financial statements for the year ended 315t December 2024
Independent Examiners. Report to the Members of ALTE - Associatlon of Language
Testers in Europe.
I report on the accounts of the Charity for the year ended 31* December 2024.
RESPONSIBILITIES AND BASIS OF REPORT
As the Trustee5 of the Charity, you are responsible for the preparation of the accounts in accordan¢e with
the requirements of the Charities Act 2011 (Ihe Act'}.
I report in resp8cI of my examlnalion of the Charity's ac(x)unts carried out undor section 145 of th8 Act. In
carrying out my examination I have followed all appl￿ble directions giv8n by the Charity Commission under
section 14515Xbl of the 2011 Acl.
INDEPENDENT EXAMINER'S STATEMENT
Since the Charity's gross income exceeds £250.000, your examiner musl be a member of a body listed in
section 145 of the 2011 Act. I confirm l am qualtned ta undertake the examination because l am a m8mber of
the Assoclakn'on of Chartered Certtfied Accountsnls which is one of those listed bodies.
I have completed my examination. I confirm that matwial matters have come lo my attention in
onnection wilh the examination giwng me cause to believe that in any material respect..
Awounling records were not kept as required by section 130 of the Act,. or
i The accounts do not accord with those records: or
The accounts do not comply with the applicable requirements conceming th8 form and contents of accounts
sel out in the Charities {Accounls and Reports) Regulations 2008 other than any requirements that the
accounts give a 'lrue and fair vtew which is not a malter considered as part of an independent examination.
I have no concerns and have come across no other rnatt￿S in wnnection with the examination lo which
attention should be drawn in this report in order to enable a proper understanding of the a￿OUntS to be
reached.
an Shlpley FCCA
for and on behalf of Prentis & Co LLP
Chartered Accountants & Independent Examiners
115c Milton Road
Cambridge
CB4 1XE
18

ALTE - Assoclation of Language Testers in Europe
Statement of Financial Activities
For the year andod 31st D8c8mber 2024
Year
ended 31
Dec 2024
Year
ended 31
Dec 2023
Note
Incoma and ondowmonts from:
Charitable activities
Tot￿ Income
227,818
227,818
303,763
303.763
Expendlture on:
Charitable activities
Total Expendlture
201,217
201,217
274,109
274,109
Net movement In funds
26,601
29,654
Reconciliation of funds:
Total funds at start of the period
Nel movement in funds for the period
Total funds at end of the pèriod
510.254
26,601
480,600
29,654
AJI Incoming resources and resources expend￿ rdate to continuing activities and arise from. or
are In relation to, unrestricted income funds.
The Stalement of Financial ActNtties indudes all gains and losses re(x)gnised in the year.
The notes on pages 21 to 23 fO￿n part of these fina￿tal statements.
19

ALTE - Associatlon of Languagè Teslers In Europe
Balance Sheet
A5 at 31st December 2024
As at 31"
Dec 2024
AS at 31•t
Dec 2023
Nole
Current Ass&ts'.
Debtors
Cash al bank and in haTrJ
30,860
5i3.181
564,041
15,673
516,297
531,970
Credltor5: amounts falllng dug wlthln one y•ar
147,1861
147.1861
21,716
121.7161
Net Current A$J•ts
531855
510,254
Repre8entsd by:
Unreslriclèd fiJnd5
Totsl fund$
S36.855
S36,855
510,254
510,254
The notes on pages 21 to 23 form part of these finanoal stslemonls.
These financial stalemenls were appro￿1 by the trustees on 16 July 2025
slgned on its behafi by:
and were
ALTE Secretary- Gener
Dr Nick Savllle

ALTE - Assoclatlon of Language Testers In Europe
Notes to the Financlal Statements
For the year ended 31st December 2024
AG¢ount]ng Pollcles
1. Statutory Inforrnatlon
ALTE- AssoGialK)n of Language Testers in Europe is a charitable incorporated organisalion l°ClO'}
registered wlh the Charity Commission in England & Wales on W August 2019. The office address Is
The Triangle Building, Shaftesbury Road, Cambridge, CB2 8EA The transfer of assets from ALTE
EEIG look place on November 2019 in which trdding of the CIO'S aclivsties commer￿& with
immediate effect. Further details on the irthrporation of ALTE can be found In the Trusle8's R8POrt.
page 4.
The presentation c#Jrrency of the financid statements is th8 Pound Sterling (£1.
Basls of pr8paration
The financial statements are prepar￿1 under the Statement of Recommended Practice'Accounting
and Reporbng for Charities" 1.the SORWI (effective 1st January 2019), and In compliance with United
Kingdom Accounting Standards, including Financial Rewwting Standard 102. Financial
Reporting Standard applicable in the United Kingdom and the Republic of Ireland" ("FRS 102.1
Section 1A"Small Entities. and th8 Charities Act 2011.
The financial statements have been prepared on a going concem basis under the historical c08t
convention.
Going Concern
The Iruslees consider that there ar8 malwial u[K￿ln11eS about the chartvs ability to contlnue as
a going Cor￿er￿.
The trustees do not consider that thgre ar8 any sources of estirnatioll LJn(xrtainty al the reporting
date that have a significant Tisk of causing a material adjustment lo the carying amounts of assets
and liabilities within the ￿xI reFKJrting pericMJ.
Incomg
contri￿li0nS and course fees are accounted for in the wod to vthich they relate.
Employe05 and Direciors
ALTE does not employ any staff.
Expendlture
Office service expenses indude the use of r(M)m. ulilibes, n81work infrasthjcture, broadband, Wi-Fi,
lelecommuni¢alion and other facilities pmwded by the University of Cambridge Local Examir)alion
Syndicate IUCLES} under a Servtce Agreement. These are accounted for in the period lo which they
relate on the accrual basis.
Cash flow statements
Under FRS102 Section 1A, the organisalion is exempt from the requirement to prepare a rash llow
statement on the grounds of lis size.
Foreign currencles
Transactions in foreign currencies are recc*ded using the rale of exchange ruling at the (Jate of the
IransaGlion. Monetary assets and liabilities denominated in foreign currencies are translated using
the rate of exchange njling at Ihe balance sheet date and the galns and losses on translation are
included in the Statement of financial actwthes.
Taxatlon
ALTE has taken aévantage of exemptions available to Charities in respect of UK corporation taxation.
21

ALTE - Assoclatlon of Language Testers in Europe
Notes to the Financial Statements
For the year ended 31st December 2024
Year ended
31￿ Dèc 2024
Year endgd
3151 Dgc 2023
2. Incomfr from charitablg activiti05
Full members fees
Associate nembers fees
Audit fees receivable
International conference
Sponsorshlp income
Service Unit=
Course fees receivable
Consultancy fees
Other income
65,565
52,559
17,719
63,447
52,904
19,429
106,038
4.534
47,147
23,746
16.548
227.818
27,927
22,005
12,013
303,763
Yèar ended
3111 DBC 2024
Yoar gndgd
31st Dec 2023
3. Charitable Expendlture
Expendtture on chariiable actlvltiBS:
Conferences and exhibitions
LAPP project
Travel
Consultants
Printing, stationery and website co$1$
Swvice Unit..
Consultancy fees
Deslgn services
Legal and professional
Prinling and slalion
Trav
Online plalfomi foes
Web511e costs
Other costs
3,252
3,086
21.032
27.499
4,058
124,052
1,825
8,325
28,808
2,321
76.750
222
55,794
125
1,808
1,024
491
3,391
1,008
260
1,173
142,222
224,082
Support Cost..
Office Services (CUP&A)
Accountancy
Foreign exchange losses
Recharged expenses ICUP&A)
Bank charges
Bad debts
Insuranco and other legal costs
Other costs
9,000
13,416
28.754
10,8CM)
13,249
17,438
2,396
2,960
1,282
1,873
57,573
2,944
1,808
48,635
Governance Cost:
Independent examination fees
1,422
1,392
Total ¢haritable expendlture.
201,217
274,109
22

ALTE - Association of Language Testers in Europe
Notes to the Financial Statements
For the year ended 3151 December 2024
As at 3181 Dec
2024
As at 315t Dgc
2023
4. Debtors
Trade deblors
Prepayments
Accrued income
19.813
629
10,418
30,860
13,417
2,258
15,673
As at 3191 Dec
2024
A8 at 315t Dec
2023
5. Credltor8: amounts falling du¢ wlthln one year
Trade credlLors
Accruals and deferred incom8
Other creditors
12,529
26,144
8,513
47,18e
4,402
17,314
21,716
Trade croditor$ and aei¥uals indude £nil (2023.. £1,800) being ALTE expenses paid by CUP&A.
Deferred income amounted to £683 in relation to 2025 course registration fees {2023.' £13,359 made up of
£8,355 testing courses in MarGh 2024, £4,534 for 2024 stmjnsorships and £470 for oral assessment
recNilment training in 2024}- Other creditors are in relation lo travel, and professional consulting services
provided during 2024 whth are yel to be paMI.
6. Trustee expenses
During the year total expenses of £1,05312023: £3.910) were reimbursed to the Trustees in relation to
travel expenses.
No Trustee re￿1Ve￿ any remuneration from ALTE. howevw one Trustee received £13,293 for providing
consultancy, editor and other services during the year {2023 .' £9,481 ).
Thore are no other related parly transactions presenl during the financial year {2023 '. none).
7. Reserv¢$
All reserves of the Charty ar8 unrestriGled and amcAJnt lo £536.855 (2023 .. £510.2541.
23