Annual report and accounts
The academy trust's annual report and audited accounts, including its governance statement. The trust must publish the full accounts on its own website by 31 January, not only a Companies House link, and each academy's website must link to them.
Check this on my websiteWho it applies to
- Published on
- The school's own website
- School type
- Academies
- School stage
- All stages, from early years to sixth form
- Does not apply to
- No school types are excluded
When is it due?
- How often
- Every financial year
- Due by
- 1 February each year
Accounts to 31 August must be published by 31 January.
What's needed
Publish a working link to the trust's annual report and audited accounts on the school's statutory information or finance page, for the most recent financial year.
In this requirement
Section 1 of 2
Link from each academy
An academy's website must link to or publish the trust's annual report and audited accounts, which contain a governance statement, what the board has delegated, which internal scrutiny option is used, a reserves policy and plan, and the statement on regularity, propriety and compliance.
- Academies: Must
The register sets this section for academies only.
What it must contain
5 parts- Includes a governance statement in the annual reportMust
- Says what the board has delegated to committees, local committees or governing bodiesMust
- Says which internal scrutiny option is used and why, in the governance statementMust
- Explains its reserves policy and plan for managing reserves in the annual reportMust
- Includes a statement on regularity, propriety and compliance in the annual reportMust
What the official sources say
Set out in 3 official sources:
What academies, free schools and colleges must or should publish online
Academy trusts must publish their audited annual report and accounts on their website by 31 January each year. Guidance is available in the academy trust handbook .
Must§ Annual reports and accounts > What academy trusts must publish
Academy Trust Handbook 2025
1.44. The trust must provide details of its governance arrangements in the governance statement published with its annual accounts, including what the board has delegated to committees and, in trusts with multiple academies, to local committees or governing bodies.
Must§ 1.44
2.8. The board of trustees must : – ensure that financial plans are prepared and monitored, satisfying itself that the trust remains a going concern and financially sustainable – take a longer term view of the trust’s financial plans consistent with the requirement to submit three-year budget forecasts to DfE – set a policy for holding reserves, and explain it in its annual report, including a clear plan for managing reserves
Must§ 2.8
Show 4 more from this source
4.1. The academy trust must maintain adequate accounting records and prepare an annual report and accounts in accordance with the Charity Commission’s Statement of Recommended Practice ( SORP ) and DfE ’s Accounts Direction.
Must§ 4.1
4.4. The audited report and accounts must be: – submitted to DfE by 31 December – published on the trust’s website by 31 January – filed with Companies House by 31 May – provided to every member and to anyone who requests a copy
Must§ 4.4
4.12. An accounting officer’s statement on regularity, propriety and compliance must be included in the academy trust’s annual accounts. This is a declaration by the accounting officer that they have met their responsibilities to DfE ’s accounting officer and to Parliament for the resources under their control during the year.
Must§ 4.12
3.19. The trust must confirm in its governance statement, accompanying its annual accounts, which of the internal scrutiny options it has applied and why.
Must§ 3.19
Academies accounts direction 2025 to 2026
ensure a governance statement is included in the annual report, which provides a conclusion on whether the academy trust has an adequate and effective framework for governance, risk management and control (paragraph 2.48)
Must§ Introduction, 'What an academy trust must do' (page 6); see also Table 2 and paragraph 2.48
Section 2 of 2
Full accounts on trust website
The trust must publish the full accounts, not a Companies House link, on its website by 31 January, including a governance statement, which internal scrutiny option is used, the statement on regularity, propriety and compliance, and trustees' pension, expenses and related party deals.
- Academies: Must
The register sets this section for academies only.
What it must contain
7 parts- Links to the full annual accounts, not only to the Companies House websiteMust
- Gives details of its governance arrangements in a governance statement published with the annual accountsMust
- Says which internal scrutiny option it has applied and why, in the governance statementMust
- Gives a statement on regularity, propriety and complianceMust
- Gives the amount of employer pension contributions paid for each trusteeMust
- Details any central charges made to its academies, when the trust runs more than oneMust
- Discloses agency arrangements, including the 16 to 19 bursary fund, in the accountsMust
What the official sources say
Set out in 1 official source:
Academies accounts direction 2025 to 2026
31 January 2027 Publish accounts, in full, on the academy trust’s website. Publishing a link to the Companies House website is not sufficient.
Must§ Table 1: Timetable for submission and publication of accounts (page 12), paragraph 1.13
publish the full accounts on the academy trust’s website by 31 January 2027 (paragraph 1.13)
Must§ Introduction, 'What an academy trust must do' (page 6)
Show 3 more from this source
In addition to disclosure of trustees’ remuneration, the financial statements must also disclose: • the amount of employer pension contributions paid in respect of trustees • the number of trustees who have had their expenses reimbursed and the total amount of expenses reimbursed • any other related party transactions with trustees including payments for services under commercial contracts (for example payments for goods and services to a company owned by a trustee)
Must§ Paragraph 2.184 (page 60)
Academy trusts with multiple academies (only) must include an additional note to their financial statements detailing any central charges that the academy trust made to its constituent academies during the year [see model accounts note 11].
Must§ Paragraph 2.160, Disclosure of central services (page 56)
Agency arrangements must be disclosed in the note to the financial statements including an accounting policy note. Illustrative text for 16-19 bursary fund notes is as follows:
Must§ Paragraph 3.132, Agency arrangements (page 98)
Questions schools ask
Does every school have to publish the annual report and accounts?
Link from each academy: Academies must publish it. The official sources we check set no requirement for maintained schools. Full accounts on trust website: Academies must publish it. The official sources we check set no requirement for maintained schools.
When does the annual report and accounts need to be published?
How often: Every financial year. Due by: 1 February each year. Accounts to 31 August must be published by 31 January.
What must the annual report and accounts include?
Includes a governance statement in the annual report; Says what the board has delegated to committees, local committees or governing bodies; Says which internal scrutiny option is used and why, in the governance statement; Explains its reserves policy and plan for managing reserves in the annual report; Includes a statement on regularity, propriety and compliance in the annual report; Links to the full annual accounts, not only to the Companies House website; and 6 more parts listed above.
Where does the requirement for the annual report and accounts come from?
It is set out in What academies, free schools and colleges must or should publish online, Academy Trust Handbook 2025 and Academies accounts direction 2025 to 2026.
Changes to the official sources
The sources for this item do not publish dated change notes. Their current versions are listed above.
We last checked these sources on 21 September 2026.
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Official wording that does not apply to schools (2)
By 31 January each year, FE colleges must publish their annual report and audited financial statements in an easily accessible location on their website and retain them there for 2 years.
– What academies and further education colleges must or should publish online
Official sources last checked 21 September 2026 · register version 1.0.4