Change of https://www.gov.uk/guidance/academies-accounts-return

Change description : 2025-09-16 09:30:00: Updated the guidance and resources to help academy trusts complete their academies accounts return for 2024 to 2025. You can now submit your return. The submission deadline is 28 January 2026. [Guidance and regulation]

Showing diff : 2025-05-27 08:48:13.052328007 +00:00..2025-09-16 08:31:35.988207250 +00:00

Guidance

Academies accounts return

Information for academy trusts and their auditors on how to complete antheir academies accounts return.

Applies to England

Academies accounts return

The academies accounts return (AR) 2024submission deadline for 2023 to 20252024 ishas now availablepassed.

If foryou allhave trustsnot submitted you will still be able to completeaccess theirthe return.form until Friday 28 March 2025 when it becomes read only. 

The The AR 2023 2022 to 20242023 will remain available forto trusts toin download.read only mode.

Accounts return login

Additional guidance for trusts thatwho are automating their AR is available in Academies chart of accounts and automating the accounts return.

Academies accounts return 20242023 to 2025:2024: additional information requirements

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

New academy trusts

New academy trusts that openedopen their first academies at any point during the period from 1 September 2024 to 31 August 2025 arewill be expected to complete an AR for the academic year 2024 to 2025 academic year.2025.

New trusts need to register for an account on DfE Sign-in to make sure they can access the accounts return online form.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 2024 and 31 August 20252025, must submit a final AR. We will contact these trusts direct.directly.

In-year closures 2024 to 2025

Academy trusts that cease to be operational at any time in the year other than 31 August must also complete a closing AR. As the AR 2024 to 2025 is now live, this must be submitted online.

1 September 20252024 transfers

For trusts that ceased operating on 31 August 2025,2024 withand all their academies transferred to another trust on 1 September 2025,2024, we must be able to identify the transferring balances to the receiving academy trust.

This requires the closing trust to complete a one-day standalone stand-alone AR for 1 September 2025,2024, as if the trust were operational on that day. This one-day AR should be submitted via the AR 2024 2023 to 20252024 Excel workbook by 30 January 2026.2025.

In-year closures 2024 to 2025

Trusts that cease to be operational at any other time in the year must also complete a closing AR. This should be prepared using the AR 2023 to 2024 Excel workbook until the AR 2023 to 2024 online form is available in the autumn 2025. 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 and closing balancesbalance of the trust. YouThis can completebe thiscompleted while 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 in the Academies accountsAccounts directionDirection.

AR Excel workbook

The AR Excel workbook for theaccounting 2024year 2023 to 20252024 accounting year is available to help youusers prepare yourtheir AR. It can also be used by trusts that closed between 1 September 2023 and 31 August 2024 to complete their 2023 to 2024 accounts return.

Academies accounts return 20242023 to 2025:2024: Excel workbook

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email alternative.formats@education.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

The Academiesacademies accounts return workbook is not accessible because there are tables with complex structures and hard-to-readhard to read text contrast. This means it does not meet WCAG success criteria:

  • 1.3.1: info and relationships
  • 1.3.2:1.3.2 meaningful sequence
  • 1.3.3: sensory characteristics
  • 1.4.3: contrast

We are currently working on an accessible version, which should be available by September 2026.

Pension guidance

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

Example reports

For illustrativeillustration purposes only,only, we have mapped the 4 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 to complete the pension information tables, which can be found within the balance sheet funds and disclosure section of the AR.

GettingHow supportto contact us if you have queries

If you have any queries about the AR process, contact us viausing the customer help portal.

Select the query type ‘DfE/ESFA returns and data requests’.requests’ Enterand ‘Academiesensure accountsyou return’have in the ‘Addunique areference shortnumber title’(URN)  field.or ProvideUK your trust’s unique provider identificationreference number (UPIN)(UKPRN) whento outlining your query.hand.

Join an online session for AR support

You can join weekly Q&A dial-in sessions. Visit the DfE Accounts Return Eventbrite page to:

  • view the sessions currently planned
  • book your space

Updates to this page

Published 28 September 2017
Last updated 1627 SeptemberMay 2025 + show all updates
  1. Updated the guidance and resources to help academy trusts complete their academies accounts return for 2024 to 2025. You can now submit your return. The submission deadline is 28 January 2026.

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Update history

2025-09-16 09:30
Updated the guidance and resources to help academy trusts complete their academies accounts return for 2024 to 2025. You can now submit your return. The submission deadline is 28 January 2026.

2025-05-27 09:47
Updated the academies accounts return 2023 to 2024: Excel workbook.

2025-03-18 10:34
Updated to show the deadline to submit the accounts return for 2023 to 2024 has now passed.

2024-12-13 10:38
In the ‘How to contact us if you have queries’ section, the link, meeting ID and passcode have been added for the Teams meetings.Join the meeting nowMeeting ID: 377 019 977 046Passcode: VgU5kW.

2024-11-06 09:38
Dial in and webchat dates and timings updated.

2024-11-05 09:31
Updated documents for the 2023 to 2024 academies accounts return. Added dates and times for sector calls and webchat sessions.

2024-07-01 12:29
The accounts return will go live by 5 November this year and the deadline will be 28 January 2025 for academy trusts in scope.

2024-01-31 11:44
The accounts return deadline has now passed.

2023-11-20 15:41
We’ve updated the guidance for how to record an FRS102 irrecoverable pension surplus in the accounts return.

2023-09-05 13:57
The accounts return webpage has been updated with the latest pension example statements and other associated documentation.

2023-05-05 14:21
AR return 2021/22 is now in read-only mode. The AR 2022/23 go live dates confirmed 12 sept 2023- 30 Jan 2024.

2023-01-24 13:34
Update for the deadline to submit the academies accounts return (AR) 2021/22 has now passed.

2022-11-04 13:40
We have published version 1.1 of the academies accounts return 2021/22: Excel workbook.

2022-10-18 09:30
We have updated this page as the academies accounts return (AR) 2021/22 is now available for all trusts to complete their return.

2022-10-11 09:30
We have updated this page with guidance and resources to help academy trusts complete their academies accounts return 2021/22

2022-09-01 09:00
Update to notify the availability of the draft trust financial statements download via the accounts return for those trusts using automation.

2022-08-16 14:37
We have published the academies accounts return 2021/22 updates and additional information requirements.

2022-04-06 09:30
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.