Academies accounts return 2025 to 2026: additional information requirements
Detailed information to help academy trusts and auditors prepare for and plan their returns.
Applies to England
Documents
Details
The annual accounts prepared by the Department for Education for the academies sector is known as the Academies sector annual reports and accounts (SARA). The Accounts Return (AR) is the tool used to collect financial data to produce the SARA.
Academy trusts’ annual financial statements are prepared in accordance with the Charities Statement of Recommended Practice (FRS102), known as the Statement of Recommended Practice (SORP), with guidance and requirements given in the Academies accounts direction (AAD).
As a result of the AR and academy trusts’ financial statements being prepared under different reporting frameworks, there are some areas where the AR requires additional information or information that is more detailed compared to that required in the financial statements.
This document sets out those differences to help trusts and auditors prepare for and plan their returns.