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Guidance: Academies accounts return

Department For Education

November 5
09:31 2024

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Academies accounts return

The academies accounts return (AR) 2023 to 2024 is now available for all trusts to complete their return. The deadline for AR submission is 28 January 2025.

The AR 2022 to 2023 will remain available for trusts to download.

Trusts using automation are still able to download their draft trusts financial statements.

Accounts return login

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

Academies accounts return 2023 to 2024: 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 theAR.

New academy trusts

New trusts that open their first academies at any point during the period from 1 September 2024 to 31 August 2025 will be expected to complete anARfor the academic year 2024 to 2025.

New trusts need to register for an account on DfE Sign-in to make sure 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 2024 and 31 August 2025, must submit a finalAR. We will contact these trusts directly.

1 September 2024 transfers

For trusts that ceased operating on 31 August 2024 and all academies transferred to another trust on 1 September 2024, 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-aloneARfor 1 September 2024, as if the trust were operational on that day. This 1-dayARshould be submitted via theAR 2023 to 2024 Excel workbook by 30 January 2025.

In-year closures 2024 to 2025

Trusts that cease to be operational at any other time in the year must also complete a closingAR. This should be prepared using theAR 2023 to 2024Excel workbook until theAR 2023 to 2024online form is available in the Autumn 2025. From that point on, all returns must be submitted online.

Your auditors must sign off the closingARand it must reflect all of the transferring and 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 in the Academies Accounts Direction.

AR Excel workbook

The AR Excel workbook for accounting year 2023 to 2024 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 to 2024 accounts return.

Academies accounts return 2023 to 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.

Pension guidance

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

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