Updates: Consistent financial reporting framework 2024 to 2025
2024
We have added additional information about leases and how they are classed.
We have updated sections to make it clear where leases classed as capital are excluded
We have updated the direct revenue financing to include leased which are classed as capital and math the amount recorded in E30
We have added information to clarify where leases are included/excluded under each heading
New section added.
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.
New section added.
New section added.
New section added.
New section added.
New section added.