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Updates: Consistent financial reporting framework 2025 to 2026

2025

29 May 2025 published amendments

Income

Content updated to reflect recently announced grants (schools budget support grant and early years National Insurance contributions and teachers� pay grant (EY NTPG) for 2025 to 2026)

3 April 2025 published amendments

Introduction

New section added.

Spotlight for 2025 to 2026

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.

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New section added.