Corporate report

DESNZ annual report 2024 to 2025: Annexes (unaudited) (HTML)

Published 15 September 2025

Annex A: Common core tables

Table 1 – Total departmental spending, 2020-21 to 2025-26

This table provides a summary of departmental net expenditure using the same headings as voted within the Estimate.

	2020-21 Outturn £’000	2021-22 Outturn £’000	2022-23 Outturn £’000	2023-24 Outturn £’000	2024-25 Outturn £’000	2025-26 Plans £’000
Resource DEL
Delivering affordable energy for households and businesses	83,933	90,113	12,623,280	138,697	190,614	207,910
Ensuring that our energy system is reliable and secure	5,789	903,253	(589,628)	(190,125)	92,378	40,293
Taking action on climate change and decarbonisation	143,965	215,060	95,142	141,619	174,070	243,043
Managing our energy legacy safely and responsibly	216,909	195,797	196,708	174,616	158,329	159,063
Science and Research	3,131	2,984	2,954	3,029	3,036	3,000
Deliver an ambitious industrial strategy	-	6,525	-	(361)	-	-
Capability	257,620	275,984	320,487	382,731	385,925	442,595
Ensuring that our energy system is reliable and secure (ALB) net	(2,297)	(3,039)	332	9,880	5,816	30,135
Taking action on climate change and decarbonisation (ALB) net	11,217	15,734	20,851	37,164	41,295	85,041
Managing our energy legacy safely and responsibly (ALB) net	32,055	39,668	42,063	57,303	60,410	62,571
Science and Research (ALB) net	3,404	7,727	9,449	10,604	13,299	16,288
Government as Shareholder (ALB) net	(6,908)	(404)	76	41	8	50
NDA and SLC expenditure (ALB) net	1,245,231	1,427,905	1,539,517	1,582,949	1,484,362	1,561,700
Nuclear Decommissioning Authority Income (CFER)	(599,466)	(693,854)	(1,033,318)	(971,813)	(1,146,825)	(859,000)
Total Resource DEL	1,394,583	2,483,453	13,227,913	1,376,334	1,462,717	1,992,689
Of which:
Current grants to persons and non-profit (net)	74,472	84,324	12,488,008	(7,116)	68,357	7,002
Depreciation (1)	21,853	36,515	46,528	78,472	37,962	57,178
Income from sales of goods and services	(611,898)	(710,000)	(1,049,659)	(982,845)	(1,162,933)	(885,834)
Other resource	(1,282,093)	(979,860)	(921,014)	(1,125,033)	(1,366,233)	(205,580)
Purchase of goods and services	2,667,744	2,609,252	2,675,850	3,109,594	3,240,068	2,391,179
Rentals	24,137	(1,389)	(1,528)	(3,640)	(1,407)	15,976
Staff costs	400,510	437,428	496,809	447,325	541,945	427,116
Subsidies to private sector companies	-	-	60,978	662	1,544	9,775
Subsidies to public corporations	-	895,000	(628,943)	(266,057)	-	-
Take up of provisions	9,067	(1,817)	1,186	7,936	20	-
Change in pension scheme liabilities	71	(3)	1	60	5	-
Current grants abroad (net)	72,551	95,439	34,495	45,613	68,494	142,462
Current grants to local government (net)	18,180	18,564	25,202	71,363	34,905	33,415
Resource AME
Delivering affordable energy for households and businesses	(4,108)	338,849	31,137,612	831,888	(74,413)	-
Ensuring that our energy system is reliable and secure	-	-	(256,446)	(437,044)	(45,422)	1,722,000
Taking action on climate change and decarbonisation	(550)	(462)	(3,480)	18,024	11,009	11,215,200
Managing our energy legacy safely and responsibly	(208,322)	(78,851)	(52,207)	(128,023)	(149,893)	(92,706)
Science and Research	14,715	43,988	(69,240)	(16,192)	18,929	46,640
Capability	(44,441)	3,368	(9,526)	3,192	(4,450)	-
Government as Shareholder	-	21	(37)	-	-	-
Renewable Heat Incentive	848,139	919,555	1,001,880	1,218,131	1,213,370	1,257,000
Deliver an ambitious industrial strategy	-	2,814	(14,051)	(478)	-	-
Ensuring that our energy system is reliable and secure (ALB) net	-	-	-	-	8,571	3,043
Taking action on climate change and decarbonisation (ALB) net	468,485	10,015,257	(13,507,265)	4,009,238	2,413,619	52,000,000
Managing our energy legacy safely and responsibly (ALB) net	231,227	3,112,786	(3,385,547)	(587,756)	118,672	1,535,109
Science and Research (ALB) net	(11,361)	174	(4,360)	504	(1,815)	2,415
Government as Shareholder (ALB) net	(157,341)	(84,810)	(87,548)	(86,285)	(83,577)	(80,000)
Nuclear Decommissioning Authority (ALB) net	1,027,590	100,605,107	(110,365,377)	(18,371,822)	5,573,594	3,633,000
Total Resource AME	2,164,033	114,877,796	(95,615,592)	(13,546,623)	8,998,194	71,241,701
Of which:
Current grants to persons and non-profit (net)	156,787	148,768	20,378,499	978,928	140,435	14,706
Depreciation (1)	2,815,109	10,437,384	(13,282,806)	6,040,892	4,780,997	65,105,200
Other resource	(2,395,362)	82,711	680,638	(2,126,648)	(2,117,457)	(77,457)
Purchase of goods and services	118,942	2,754	6,963	3,284,645	4,560	-
Release of provision	(3,073,934)	(3,304,065)	(3,281,469)	(7,215,332)	(4,019,026)	(202,184)
Staff costs	-	-	4	-	-	-
Subsidies to private sector companies	700,231	777,246	8,361,800	1,102,982	1,110,899	1,257,500
Subsidies to public corporations	-	345,889	(345,889)	-	-	-
Take up of provisions	3,842,260	106,387,109	(108,133,332)	(15,612,090)	9,097,786	5,143,856
Unwinding of discount rate on pension scheme liabilities	-	-	-	-	-	80
Total Resource Budget	3,558,616	117,361,249	(82,387,679)	(12,170,289)	10,460,911	73,234,390
Of which:
Current grants to persons and non-profit (net)	231,259	233,092	32,866,507	971,812	208,792	21,708
Depreciation (1)	2,836,962	10,473,899	(13,236,278)	6,119,364	4,818,959	65,162,378
Income from sales of goods and services	(611,898)	(710,000)	(1,049,659)	(982,845)	(1,162,933)	(885,834)
Other resource	(3,677,455)	(897,149)	(240,376)	(3,251,681)	(3,483,690)	(283,037)
Purchase of goods and services	2,786,686	2,612,006	2,682,813	6,394,239	3,244,628	2,391,179
Release of provision	(3,073,934)	(3,304,065)	(3,281,469)	(7,215,332)	(4,019,026)	(202,184)
Rentals	24,137	(1,389)	(1,528)	(3,640)	(1,407)	15,976
Staff costs	400,510	437,428	496,813	447,325	541,945	427,116
Subsidies to private sector companies	700,231	777,246	8,422,778	1,103,644	1,112,443	1,267,275
Subsidies to public corporations	-	1,240,889	(974,832)	(266,057)	-	-
Take up of provisions	3,851,327	106,385,292	(108,132,146)	(15,604,154)	9,097,806	5,143,856
Unwinding of discount rate on pension scheme liabilities	-	-	-	-	-	80
Change in pension scheme liabilities (2)	71	(3)	1	60	5	-
Current grants abroad (net)	72,551	95,439	34,495	45,613	68,494	142,462
Current grants to local government (net)	18,180	18,564	25,202	71,363	34,905	33,415
Capital DEL
Delivering affordable energy for households and businesses	1,184,722	1,256,202	365,271	706,012	1,259,371	1,390,364
Ensuring that our energy system is reliable and secure	277	1,005,678	2,076,559	(325,713)	(2,025,259)	43,501
Taking action on climate change and decarbonisation	732,132	581,542	421,343	613,699	706,288	4,045,903
Managing our energy legacy safely and responsibly	5,074,050	5,620,909	9,131	7,474	17,130	2,415
Science and Research	-	230	-	28,576	70,464	-
Capability	28,716	21,363	3,635	133,676	26,012	(6,615)
Ensuring that our energy system is reliable and secure (ALB) net	-	-	840,898	1,274,171	1,688,707	2,702,000
Taking action on climate change and decarbonisation (ALB) net	284	2,500	1,628	3,602	446,064	160,397
Managing our energy legacy safely and responsibly (ALB) net	17,915	25,769	24,311	16,904	31,711	37,884
Science and Research (ALB) net	166,958	233,724	264,318	277,053	382,791	410,000
Government as Shareholder (ALB) net	(10,232)	(59,398)	-	-	-	-
NDA and SLC expenditure (ALB) net	1,799,723	2,023,096	2,192,595	2,392,120	2,637,432	2,604,000
Nuclear Decommissioning Authority Income (CFER)	-	-	-	(129)	(74)	-
Total Capital DEL	8,994,545	10,711,615	6,199,689	5,127,445	5,240,637	11,389,849
Of which:
Current grants to persons and non-profit (net)	28	2,902	47,703	139,950	153,734	14,000
Income from sales of assets	(8,063)	(159)	(7,444)	(173)	(1,259)	-
Income from sales of goods and services	(42,977)	(42,787)	(54,752)	(72,110)	(52,647)	-
Net lending to the private sector and abroad	89,184	277,550	9,538	(81,581)	32,879	25,000
Other capital	5,066,195	5,566,017	885	25,430	40,600	-
Purchase of assets	1,873,067	2,109,071	2,906,675	3,677,204	4,728,509	8,220,455
Purchase of goods and services	212,938	251,192	480,382	527,211	580,001	677,500
Staff costs	78,241	109,814	126,771	164,200	194,642	-
Take up of provisions	-	125	-	-	693	-
Capital grants abroad (net)	423,780	198,924	209,404	280,060	313,924	404,500
Capital grants to persons and non-profit (net)	16,496	4,063	(70)	71,546	-	-
Capital grants to private sector companies (net)	142,945	254,520	150,403	179,842	421,046	682,034
Capital support for local government (net)	1,142,709	641,001	(153,663)	57,743	588,898	1,329,360
Capital support for public corporations	-	1,339,382	2,483,857	158,094	(1,760,392)	-
Current grants abroad (net)	2	-	-	29	9	37,000
Capital AME
Managing our energy legacy safely and responsibly	29,382	23,091	-	14,099	-	-
Ensuring that our energy system is reliable and secure (ALB) net	-	-	-	76,500	51,967	(1,500)
Taking action on climate change and decarbonisation (ALB) net	-	54	74	(74)	-	-
Managing our energy legacy safely and responsibly (ALB) net	-	-	558	(225)	-	239
Science and Research (ALB) net	(3,941)	(2,342)	(1,986)	(7,811)	(3,674)	-
Managing our energy legacy safely and responsibly (CFER)	(142,400)	(142,400)	(142,400)	(142,400)	-	-
Total Capital AME	(116,959)	(121,597)	(143,754)	(59,911)	48,293	(1,261)
Of which:
Net lending to the private sector and abroad	(142,400)	(142,400)	(142,400)	(142,400)	-	-
Other capital	29,382	23,091	-	14,099	-	-
Purchase of assets	-	-	-	76,500	51,967	-
Purchase of goods and services	(3,941)	(2,342)	(1,986)	(7,811)	(3,674)	-
Release of provision	-	-	-	-	-	(1,500)
Take up of provisions	-	54	632	(299)	-	239
Total Capital Budget	8,877,586	10,590,018	6,055,935	5,067,534	5,288,930	11,388,588
Of which:
Current grants to persons and non-profit (net)	28	2,902	47,703	139,950	153,734	14,000
Income from sales of assets	(8,063)	(159)	(7,444)	(173)	(1,259)	-
Income from sales of goods and services	(42,977)	(42,787)	(54,752)	(72,110)	(52,647)	-
Net lending to the private sector and abroad	(53,216)	135,150	(132,862)	(223,981)	32,879	25,000
Other capital	5,095,577	5,589,108	885	39,529	40,600	-
Purchase of assets	1,873,067	2,109,071	2,906,675	3,753,704	4,780,476	8,220,455
Purchase of goods and services	208,997	248,850	478,396	519,400	576,327	677,500
Release of provision	-	-	-	-	-	(1,500)
Staff costs	78,241	109,814	126,771	164,200	194,642	-
Take up of provisions	-	179	632	(299)	693	239
Capital grants abroad (net)	423,780	198,924	209,404	280,060	313,924	404,500
Capital grants to persons and non-profit (net)	16,496	4,063	(70)	71,546	-	-
Capital grants to private sector companies (net)	142,945	254,520	150,403	179,842	421,046	682,034
Capital support for local government (net)	1,142,709	641,001	(153,663)	57,743	588,898	1,329,360
Capital support for public corporations	-	1,339,382	2,483,857	158,094	(1,760,392)	-
Current grants abroad (net)	2	-	-	29	9	37,000
Total departmental spending (3)	12,436,202	127,951,267	(76,331,744)	(7,102,755)	15,749,841	84,622,978
Total DEL	10,389,128	13,195,068	19,427,602	6,503,779	6,703,354	13,382,538
Total AME	2,047,074	114,756,199	(95,759,346)	(13,606,534)	9,046,487	71,240,440

Referenced notes

1. Includes impairments
2. Pension schemes report under IFRS 17 accounting requirements. These figures therefore include cash payments made and contributions received, as well as certain non-cash items
3. Total departmental spending is the sum of the resource budget and the capital budget less depreciation. Similarly, total DEL is the sum of the resource budget DEL and capital budget DEL less depreciation in DEL, and total AME is the sum of resource budget AME and capital budget AME less depreciation in AME.

Other notes

The large increase in spend in 2022-23 on delivering affordable energy for households and businesses Resource DEL and Resource AME is due to the Energy Prices Support Schemes.

The large increase in spend in 2021-22 and subsequent credits in 2022-23 and 2023-24 on ensuring our energy system is reliable and secure Resource DEL is due to the Energy Special Administration Regime.

The credits in 2022-23 and 2023-24 on Ensuring our energy system is reliable and secure Resource AME are due to the Energy Special Administration Regime.

The large increase in spend in 2021-22 and 2022-23 and credit in 2023-24 on ensuring our energy system is reliable and secure Capital DEL is due to the Energy Special Administration Regime.

The large increase in spend in 2020-21 and 2021-22 on managing our energy legacy safely and responsibly Capital DEL is due to the Nuclear Liabilities Fund.

The increases in spend since 2022-23 on ensuring that our energy system is reliable and secure (ALB) net Capital DEL is due to Sizewell C and Great British Nuclear.

The figures for Depreciation in Resource AME include the movement in fair value for Contracts for Difference, shown against taking action on climate change and decarbonisation (ALB).

The large movements in take up of provisions within Resource AME is due to movements in the long-term discount rate for provisions. This largely impacts the lines for Nuclear Decommissioning Authority and managing our energy legacy safely and responsibly (ALB).

For more details of the payments made by Ofgem, as the administrator of the GB Renewable Heat Incentive scheme, please see the fraud and error disclosure on page 57 of the performance report.

Table 2 – Administration budget, 2020-21 to 2025-26

	2020-21 Outturn £’000	2021-22 Outturn £’000	2022-23 Outturn £’000	2023-24 Outturn £’000	2024-25 Outturn £’000	2025-26 Plans £’000
Resource DEL
Capability	250,004	251,851	302,717	349,364	358,046	404,316
Taking action on climate change and decarbonisation (ALB) net	4,465	4,099	6,047	6,692	7,511	8,309
Managing our energy legacy safely and responsibly (ALB) net	5,112	4,485	5,671	8,857	2,585	4,948
Government as Shareholder (ALB) net	33	36	35	38	8	50
NDA and SLC expenditure (ALB) net	54,925	35,456	30,497	32,016	31,500	31,700
Total administration budget	314,539	295,927	344,967	396,967	399,650	449,323
Of which:
Current grants to persons and non-profit (net)	814	394	751	785	215	283
Depreciation	14,339	18,804	25,842	53,789	10,893	27,467
Income from sales of goods and services	(2,151)	(1,979)	(2,545)	(1,679)	(924)	(10)
Net public service pensions	(11)	-	-	-	-	-
Other resource	(136,979)	(140,117)	(152,230)	(76,110)	(85,824)	(162,731)
Purchase of goods and services	103,246	104,266	133,885	128,489	139,311	240,148
Rentals	20,846	239	-14	-202	378	15,000
Staff costs	314,059	314,074	338,940	291,580	335,004	329,111
Subsidies to private sector companies	-	-	-	94	329	-
Change in pension scheme liabilities	56	2	-	-	-	-
Current grants abroad (net)	320	244	338	221	23	55
Current grants to local government (net)	-	-	-	-	245	-

Annex B: Financial information by ALB

The table below shows the total operating income, total operating expenditure, net expenditure for the year, and staff numbers and costs for each of our ALBs.

The figures below will not tie directly to the published ALB accounts as they include some adjustments which would have been captured in the ALB’s accounts in the previous year.

The staff costs and numbers for nuclear site licence companies (SLCs) are not included in the table below – as they are included in the amount shown for utilisation in the NDA’s nuclear decommissioning provision in note 19.

Financial Information by ALB, 2024-25

Total Operating income £m	Total Operating expenditure £m	Net expenditure for the year (including financing) £m	Permanently employed staff: Number of employees £m	Permanently employed staff: Staff costs £m	Other staff: Number of employees £m	Other staff: Staff costs £m
Core department	(71)	9,057	8,903	4,399	355	97	22
UK Atomic Energy Authority	(351)	358	(20)	1,739	144	473	33
Enrichment Holdings Limited	-	-	(50)	-	-	-	-
North Sea Transition Authority	(45)	45	-	240	25	1	-
NDA	(1,207)	6,217	7,514	366	52	59	8
Mining Remediation Authority	(21)	123	174	374	27	38	1
Civil Nuclear Police Authority	(151)	151	-	1,070	110	19	1
Radioactive Waste Management
Electricity Settlements Company	(1,252)	1,252	-	-	-	-	-
Sellafield Limited	-	-	-	-	-	-
Dounreay Site Restoration Ltd	-	-	-	-	-	-
Magnox Limited	-	-	-	-	-	-
Low Carbon Contracts Company	7,038	30	11,765	234	19	-	-
Great British Nuclear	-	34	26	60	3	102	18
LLW Repository Ltd	-	-	-	-	-	-
UK Green Infrastructure Platform Ltd	-	-	-	-	-	-
Salix	(1)	33	32	206	12	-	1
Sizewell C	-	4	(10)	-	-	-	-
Net Zero North Sea Storage Ltd	-	2	(84)	-	-	-	-
Consolidation adjustments	(8,907)	(4,806)	(13,544)	-	-	-	-
Total departmental group	(4,968)	12,500	14,706	8,688	747	789	84

Annex C: Glossary

AFP NI: Alternative Fuel Payment Northern Ireland

AGR: Advanced Gas-Cooled Reactor

ALB: Arm’s Length Bodies

AME: Annually Managed Expenditure

AQuA: Analytical Quality Assurance

ARAC: Audit and Risk Assurance Committee

ARG: Additional Restrictions Grants

BCSSS: British Coal Staff Superannuation Scheme

BEIS: Department for Business, Energy and Industrial Strategy

BNFL: British Nuclear Fuels Ltd

CARS: Coal Authority Restructuring Schemes

CCA: Climate Change Agreements

CCC: Climate Change Committee

CCUS: Carbon, Capture Usage and Storage

CDEL: Capital Departmental Expenditure Limit

CETV: Cash Equivalent Transfer Values

CFER: Consolidated Fund Extra Receipts

CfD: Contracts for Difference

CNPA: Civil Nuclear Police Authority

CNPP: Civil Nuclear Pension Plan

CO: Cabinet Office

COD: Commercial Operations Date

COVID-19: Coronavirus Pandemic

CRC: Carbon Reduction Commitment

CSOPS: Civil Servant and Other Pension Scheme

DA: Devolved Administration

DBT: Department for Business and Trade

DEL: Departmental Expenditure Limit

DESNZ: Department for Energy Security and Net Zero

DLUHC: Department for Levelling Up, Housing and Communities

DPA: Dispatchable Power Agreement

DSIT: Department for Science, Innovation and Technology

EBRS: Energy Bill Relief Scheme

EBSS: Energy Bills Support Scheme

EBSS NI: Energy Bills Support Scheme Northern Ireland

ECL: Expected Credit Loss

EDI: Equality Diversity and Inclusion

EPG: Energy Price Guarantee

ESC: Electricity Settlements Company

EU: European Union

EU ETS: EU Emissions Trading Scheme

EUV: Existing-Use Value

FCDO: Foreign Commonwealth and Development Office

FDP: Funded Decommissioning Programme

FIDeR: Financial Investment Decision Enabling for Renewables

FRA: Fraud Risk Assessment

FREM: Government Financial Reporting Manual

FVTOCI: Fair Value through Other Comprehensive Income

FVTPL: Fair Value through Profit or Loss

GBE: Great British Energy

GBN: Great British Nuclear

GDF: Geological Disposal Facility

GDP: Gross Domestic Product

GIAA: Government Internal Audit Agency

GID: Government Investment Decision

GGC: Greening Government Commitments

GHG: Green House Gas

GMPP: Government Major Projects Portfolio

GRAA: Government Resources and Accounts Act

GSG: Government Security Group

HMG: HM Government

HMT: HM Treasury

HPC: Hinkley Point C

IAS: International Accounting Standards

ICF: International Climate Fund

IETF: Industrial Energy Transformation Fund

IFRS: International Financial Reporting Standards

LADGF: Local Authority Discretionary Grant Fund

LCCC: Low Carbon Contracts Company Ltd

LCREE: Low Carbon and Renewable Energy Economy

MoG: Machinery of government

MPM: Managing Public Money

MRA: Mining Remediation Authority

MRC: Medical Research Council

NAO: National Audit Office

NDA: Nuclear Decommissioning Authority

NDPB: Non-Departmental Public Bodies

NLF: Nuclear Liabilities Fund

NNBG: NNB Generation Company (HPC) Limited

NNHL: National Nuclear Holdings Ltd

NSTA: North Sea Transition Authority

NZNSSL: Net Zero North Sea Storage Ltd

OCI: Other Comprehensive Income

ODA: Official Development Assistance

Ofgem: Office of Gas and Electricity Markets

OGA: Oil and Gas Authority

ONS: Office for National Statistics

PCFP: Parliamentary Contributory Pension Fund

PCSPS: Principal Civil Service Pension Scheme

PDC: Public Dividend Capital

PES: Public Expenditure System

PIC: Projects and Investment Committee

POPCO: People and Operations Committee

PPE: Property, Plant and Equipment

PSED: Public Sector Equality Duty

PSFA: Public Sector Fraud Authority

PV: Present Value

QA: Quality Assurance

R&D: Research and Development

REMA: Review of Electricity Market Arrangements

RSA: Revenue Support Agreement

RSL: Replacement Sea Line

SCS: Senior Civil Servant

SDG: Sustainable Development Goals

SI: Statutory Instrument

SLC: Site Licence Company

SME: Small and Medium Sized Enterprise

SoCNE: Statement of Comprehensive Net Expenditure

SoFP: Statement of Financial Position

SOPS: Statement of Outturn against Parliamentary Supply

SOSIA: Secretary of State Investor Agreement

T&SCo: Transport and Storage Company, Net Zero North Sea Storage Limited

TCD: Target Commissioning Date

TCW: Target Commissioning Window

TLM: Transmission Loss Multiplier

TME: Total Managed Expenditure

UKAEA: UK Atomic Energy Authority

UKSBS: UK Shared Business Services Ltd

VAT: Value-Added Tax

WTC: Waste Transfer Contract

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