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Updates: Consistent financial reporting framework 2024 to 2025

2024

19 November 2024 published amendments

Income

We have added additional items to I01: funds delegated by the local authority; I02: funding for sixth form students; and I03: high needs top-up funding to clarify what you can consider to be income

18 July 2024 published amendments

What’s new for 2024 to 2025

We have added additional information about leases and how they are classed.

Expenditure

We have updated sections to make it clear where leases classed as capital are excluded

Capital income

We have updated the direct revenue financing to include leased which are classed as capital and math the amount recorded in E30

Capital expenditure

We have added information to clarify where leases are included/excluded under each heading

26 March 2024 published amendments

Introduction

New section added.

What’s new for 2024 to 2025

New section added.

Schools open for part of the financial year

New section added.

Federated schools receiving a single budget share

New section added.

Schools holding money on behalf of other schools

New section added.

Data items used in the collection

New section added.

Income

New section added.

Expenditure

New section added.

Capital income

New section added.

Capital expenditure

New section added.

Balances

New section added.