Guidance

Academies accounts return

Information for academy trusts to complete their accounts return.

From:
Education and Skills Funding Agency
Published
28 September 2017
Last updated
3120 JanuaryNovember 20242023 — See all updates

Applies to England

Academies accounts return

The academies accounts return (AR) 2022/23 deadlineis has now passed.open Thankfor youtrusts toto:

  • download alltheir thedraft trusts whofinancial submittedstatements on(only timefor andtrusts ifusing yourautomation)
  • complete trusttheir AR, hasthe notdeadline yetfor AR submission submittedis please30 doJanuary so as soon as possible.

    2024

The AR 2021/22 will remain available to trusts in read only mode.

Accounts return login

Guidance for using the accounts return online form

Additional guidance for trusts who are automating their AR is available on the Academies chart of accounts and automating the accounts return webpage.

Academies accounts return 2022/23: additional information requirements

This purpose of this document is to set out the differences between the financial statements prepared by trusts in accordance with the Academies Accounts Direction (AAD) and the information required for the AR.

Academies accounts return 2022/23: additional information requirement

PDF, 180 KB, 10 pages

New academy trusts

New trusts that open their first academies at any point during the period from 1 September 2023 to 31 August 2024 will be expected to complete an AR for the academic year 2023/24.

New trusts need to register for an IDAMS account to ensure they can access the accounts return online live form later in the year.

Closed trust and academies transfers

Academy trusts that ceased operating or whose academies all transferred to a new trust between 1 September 2023 and 31 August 2024, must submit a final AR. We will contact these trusts directly.

1st September 2023 transfers

For trusts that ceased operating on 31 August 2023 and all academies transferred to another trust on 1 September 2023, we must be able to identify the transferring balances to the receiving academy trust. This requires the closing trust to complete a 1-day stand-alone AR for 1 September 2023, as if the trust were operational on that day. This 1-day AR should be submitted via the AR2022/23 Excel workbook by 30 January 2024.

In-year closures 2023/24

Trusts that cease to be operational at any other time in the year must also complete a closing AR. Again, this should be prepared using the AR2022/23 Excel workbook until such time that the AR2023/24 online form is available in the Autumn 2024. From that point on, all returns must be submitted online.

Your auditors must sign off the closing AR and it must reflect all of the transferring/closing balance of the trust. This can be completed whilst preparing the final financial statements for the trust.

Detailed guidance for academy trusts and auditors on preparing and auditing academy trusts’ annual financial statements can be found on the Academies Accounts Direction GOV.UK page.

AR Excel workbook

The AR Excel workbook for accounting year 2022/23 is available to help users prepare their AR.  It can also be used by trusts that closed between 1 September 2023 and 31 August 2024 to complete their 2023/24 accounts return.

Academies accounts return 2022/23: Excel workbook

16.8 MB

Pension guidance

The pension guidance will help users complete the pension sections within the AR.

Guide to pensions section of the academies accounts return 2022/23

PDF, 252 KB, 20 pages

For illustration purposes only, we have mapped the four actuarial reports of AON, Barnett Waddingham, Hymans Robertson and Mercer to the AR online form using the form’s referencing. These example reports have been annotated by the AR team to show the translation to your final pension actuarial statement. This should help you complete the pension information tables which can be found within the balance sheet funds and disclosure section of the AR.

How to contact us if you have queries

Sector calls

We will be hosting a series of weekly MS Teams calls with the sector to answer any of your questions about the accounts return.

Please dial in using this number 02033 215 238 and when prompted enter this conference code: 121674446#

Alternatively, you can use this link

Each call will have a short presentation at the beginning to cover specific topics; with time for any other question following this. The questions do not have to be related to the topic of the day for you to join the call.

DateTimeTopic
06/12/202313:00 - 14:00How to clear a soft validation
10/01/202413:00 - 14:00How to clear a hard validation
17/01/202410:00 - 11:00How to get your AR approved and submitted to ESFA
24/01/202413:00 - 14:00What to do after you have submitted your AR
26/01/202415:30 - 16:30No presentation scheduled - general Q&A session
30/01/202410:00 - 11:00No presentation scheduled - general Q&A session
31/01/202413:00 - 14:00No presentation scheduled - general Q&A session

Web Chat service

You can submit any questions you may have on the accounts return to the webchat on the sli.do forum https://www.slido.com/. Please enter #AR2023 to access the webchat forum. Please check back for a response to your question regularly, we will be responding to questions several times a week.

DateTime
23/11/202310:00 - 11:00
29/11/202310:00 - 11:00
14/12/202310:00 - 11:00
21/12/202310:00 - 11:00
28/12/202310:00 - 11:00
08/01/202410:00 - 11:00
25/01/202410:00 - 11:00
29/01/202410:00 - 11:00

If you have any queries about the AR process, please contact us via the ESFA enquiry form.

Select the query type  ‘Academies financial returns/IDAMS’ and quote your trust UPIN and/or company number.

ESFA enquiries

For all enquiries for the Education and Skills Funding Agency

Published 28 September 2017
Last updated 3120 JanuaryNovember 20242023 + show all updates

  1. The accounts return deadline has now passed.

  2. We've updated the guidance for how to record an FRS102 irrecoverable pension surplus in the accounts return.

  3. We have published the workbook to help you prepare for the accounts return 2022/23.

  4. The academies accounts return (AR) 2022/23 is now open for trusts to, download their draft trusts financial statements (only for trusts using automation) and complete their AR, the deadline for AR submission is 30 January 2024.

  5. The accounts return webpage has been updated with the latest pension example statements and other associated documentation.

  6. AR return 2021/22 is now in read-only mode. The AR 2022/23 go live dates confirmed 12 sept 2023- 30 Jan 2024.

  7. Update for the deadline to submit the academies accounts return (AR) 2021/22 has now passed.

  8. We have published version 1.1 of the academies accounts return 2021/22: Excel workbook.

  9. We have updated this page as the academies accounts return (AR) 2021/22 is now available for all trusts to complete their return.

  10. We have updated this page with guidance and resources to help academy trusts complete their academies accounts return 2021/22

  11. Update to notify the availability of the draft trust financial statements download via the accounts return for those trusts using automation.

  12. We have published the academies accounts return 2021/22 updates and additional information requirements.

  13. We have updated this page to confirm the schedule for the 2021/22 accounts return. The online form will go live on 18 October 2022. The deadline for submission is 19 January 2023.

  14. The Excel workbook has been updated to version 1.2 with updated guidance on the SoFA tab for fields DON010, DON020, ORG042 and CAS220. Formula updates have also been applied on the benchmarking tab for fields BAI010 and BAE090.

  15. We have updated the Excel workbook attachment. The formula has been updated for field BAI010 'DfE and ESFA revenue grants' on the benchmarking tab.

  16. We have updated this page with guidance and resources to help academy trusts complete their academies accounts return 2020/21.

  17. We have updated this page to add the document: Academies accounts return 2020/21:Updates and additional information requirements.

  18. We have published the key dates for the academies accounts return. The online form will be available from 4 November 2021 and the deadline is 25 January 2022.

  19. We have updated this page as access to 2019/20 academies accounts return form is now only available to 'read only'.

  20. We have updated the Excel workbook to change the formula to allow standing data to flow through the workbook.

  21. We have updated this page with the link to the academies accounts return 2019/20 online form, which is now live and available to input data.

  22. We have updated this page to add the Excel workbook to help academy trusts to prepare their academies accounts return for the 2019/20 financial year.

  23. We have updated this page with guidance and resources to support trusts completing their academies accounts return for 2019/20.

  24. We have updated the page to change the deadline for submitting the 2019/2020 accounts return to 23 February 2021.

  25. We have added a new document 'Academies accounts return 2019/2020 – updates and additional information requirements'. This purpose of this document is: - to highlight the updates to information required for the 2019/2020 accounts return - to set out the differences between the financial statements prepared by trusts in accordance with the [Academies Accounts Direction](https://www.gov.uk/guidance/academies-accounts-direction) and the information required for the accounts return

  26. Landing page updated to include information about changes to the counterparty sections of the academies accounts return 2019/2020.

  27. The accounts return is now live, please log in and complete your return by the deadline 20 January 2020.

  28. We have updated the accounts return page for the latest guidance and updates for the upcoming return.

  29. We have added a document to the academies accounts return guidance page to help trusts and their auditors prepare for the accounts return later this year. The document provides details about the key differences between the trust’s financial statements and the accounts return. The deadline for the accounts return is Monday 20 January 2020.

  30. We've updated the Excel template for trusts that have ceased operating since September 2018.

  31. We have updated the excel workbook with a new version.

  32. We have updated the "Barnett Waddingham- Actuarial Result Schedule 2018" and the "List of trusts and academies included within the aggregated balance counterparty entry" documents.

  33. We've updated the dates for the skype call - the next call will be on 3 December 2018 between 13:00 and 14:00.

  34. We've added details on how to contact us via webchat and updated the skype contact details.

  35. We've added a new version of the Excel workbook for users.

  36. Page updated to reinstate the link to the online form for the academies accounts return.

  37. Please note: The online form for the academies accounts return is currently unavailable due to technical issues. We expect to restore the system by 10am on 31 October 2018

  38. Updated to include extra guidance on how translate a trust's pension statement into the accounts return. Also updated Excel workbook and details for the validation error mapping to the Excel workbook.

  39. Updated with a link to the accounts return online form which is now live for academy trusts to use to complete and submit their accounts return by 21 January 2019.

  40. We have published the accounts return online form guidance, the form will go-live in October and your external auditors must submit your return by 21 January 2019

  41. We have updated the accounts return page to include a new document that explains the differences between the preparation for the financial statements and that of the accounts return. We will update this page next in September 2018 with the detailed guidance for the accounts return.

  42. We have addded a guidance video to provide further details about the accounts return process

  43. Updated as the accounts return online form is now closed for the 2016 to 2017 collection. It'll re-open in October 2018 for the 2017 to 2018 collection with a deadline of the 21 January 2019.

  44. Updated to add the Accounts return 2017 to 2018 Excel workbook for academy trusts that close or transfer between 1 September 2017 and 31 August 2018.

  45. Updated with corrections to the Excel workbook and to add a new doument that provides a list of trusts and academies included within the aggregated balance counterparty entry.

  46. We've added a link to the most recent accounts return webinar.

  47. We've updated this page to include a link to the webinar broadcast on 9 November 2017 which introduces ESFA’s academies accounts return.

  48. Guidance updated (page 23, paragraph 103) to make clear that trusts should only use full time equivalents when calculating the staff gender analysis. Excel workbook updated following changes to the online form and some formula updates.

  49. Page updated to correct a formula in the Excel worksheet and to correct information about trustee remuneration on page 24 of the guide to completing the return.

  50. First published.

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