Accounting officer assessment: free breakfast clubs programme
Updated 29 September 2025
Applies to England
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This publication is available at https://www.gov.uk/government/publications/department-for-education-major-projects-accounting-officer-assessments/accounting-officer-assessment-free-breakfast-clubs-programme
Accounting officers have a responsibility to scrutinise significant policy proposals, projects or programmes and ensure the actions of the public organisation they lead meet the 4 accounting officer standards (regularity, propriety, value for money, and feasibility) as set out in managing public money.
From April 2017, the government has committed to making a summary of the key points from these assessments available to Parliament when an accounting officer has assessed a project or programme within the government’s major projects portfolio.
This is a summary of the accounting officer assessment for the first year of the free breakfast clubs national roll out, financial year 2026 to 2027.
Background
The free breakfast clubs programme aims to ensure all primary-aged pupils in England can access a free, 30 minute breakfast club before the school day.
Free breakfast clubs aims to:
- reduce the number of primary school pupils starting the school day hungry
- increase household incomes by reducing the amount families spend on food and before school childcare, and increase the availability of before school childcare, enabling more parents to work
- ensure children are ready to start the day ready to learn
The national roll out builds on the early adopter test and learn scheme launched in April 2025.
Assessment against accounting officer standards
Regularity
The department has legal powers to fund this programme through section 14 of the Education Act 2002, which enables the Secretary of State to provide financial assistance in connection with the provision of educational services, including the promotion of the welfare of children and their parents.
The programme supports schools to deliver free breakfast clubs in line with a proposed statutory duty in the Children’s Wellbeing and Schools Bill.
Expenditure on children’s services and for educational and welfare purposes is covered within the departmental ambit.
Propriety
The programme has complied with departmental and governmental governance and assurance requirements and expectations. The programme has received approval from the complex grant advice panel, and undertaken fraud risk and grant readiness assessments. It has been approved by the department’s investment committee at outline business case stage, and will be submitted to HM Treasury for approval after the full business case stage has been completed.
Value for Money
There is evidence that offering children free breakfast, combined with 30 minutes of childcare, has a positive impact on educational outcomes including attendance and attainment that lead to economic benefits. Parents will also benefit from reduced childcare costs and increased employment opportunities.
The programme will also deliver significant non-monetary benefits, including reduced hunger, child food insecurity and improved safeguarding, resulting in enhanced school readiness and wellbeing for pupils.
Feasibility
The department has secured sufficient budget, with sufficient posts to resource the programme team, for the financial year 2026 to 2027, and established project and portfolio management methodologies and processes to monitor and manage the project.
The principal risks to the programme are:
- schools are unable to deliver a free breakfast club to the required model, either due to space, staffing or transport constraints
- take up is significantly higher or lower than we have modelled
We are mitigating these risks by using insight gathered during the early adopter phase. The programme is supported by a comprehensive delivery plan, evaluation strategy, and stakeholder engagement framework, and builds on a successful early adopter test and learn scheme.
Conclusion
As accounting officer for the Department for Education, I have considered this assessment against the four accounting officer standards, and I am satisfied that the free breakfast clubs programme has legislative powers, meets the standards of managing public money and accords with the generally understood principles of public life, represents good value for money for the Exchequer as a whole, and is feasible to deliver in 2026 to 2027.
If any of these factors change materially during the lifetime of this project, I undertake to prepare a revised summary, setting out my assessment of them.
This summary will be published on the government’s website (GOV.UK). Copies will be deposited in the Library of the House of Commons; and sent to the Comptroller and Auditor General and Treasury Officer of Accounts.
Susan Acland-Hood
Permanent Secretary