Corporate report

Annual report and accounts 2024-25: Annexes (HTML)

Updated 11 November 2025

Annex A: Other notes to the Statement of Parliamentary Supply

This section is subject to audit.

SOPS 3. Reconciliation of net resource outturn to net cash requirement

				2024‑25
		Outturn	Estimate	Net total outturn compared with estimate: saving/(excess)
	Note	£000	£000	£000
Net resource outturn	SOPS 1.1	12,339,790	13,022,566	682,776
Capital outturn	SOPS 1.2	1,539,449	1,712,062	172,613
Non-budget expenditure		-	100,000	100,000
Accruals to cash adjustments:
Adjustments to remove non‑cash items:
Depreciation and amortisation		(923,937)	(1,586,959)	(663,022)
New provisions and adjustments to previous provisions		(2,517,943)	(1,550,848)	967,095
Prior period adjustment		-	(100,000)	(100,000)
Other non-cash items		(257,968)	-	257,968
Adjustments for NDPBs:
Remove voted resource and capital		(360,903)	(388,945)	(28,042)
Add cash grant-in-aid		353,736	354,698	962
Adjustments to reflect movements in working balances:
Increase/(decrease) in receivables		(31,403)	-	31,403
Increase/(decrease) in inventories		7,183	-	(7,183)
(Increase)/decrease in payables		(31,841)	350,000	381,841
(Increase)/decrease in financial liabilities		173,394	-	(173,394)
Use of provisions		2,405,540	1,297,020	(1,108,520)
Removal of non‑voted items:
Consolidated Fund standing services		(198,362)	(190,022)	8,340
OLC and LSB non-voted levy income		22,864	23,471	607
Net cash requirement		12,519,599	13,043,043	523,444

As noted in the introduction to the SOPS, outturn and the Estimates are compiled against the budgeting framework, not on a cash basis. This reconciliation therefore bridges the resource and capital outturn to the net cash requirement. The net cash requirement calculation only applies to the core department and executive agencies.

SOPS 4. Income payable to the Consolidated Fund

SOPS 4.1 Analysis of income payable to the Consolidated Fund

In addition to income retained by the department, the following income relates to the department and is payable to the Consolidated Fund.

		Outturn 2024‑25		Outturn 2023‑24
	Income	Receipts	Income	Receipts
	£000	£000	£000	£000
Income outside the ambit of the estimate	-	-	975	975
Levy income of OLC and LSB within the ambit of the estimate	22,864	22,864	21,101	21,101
Total income payable to the Consolidated Fund	22,864	22,864	22,076	22,076

The department also collects fines and penalties imposed by the judiciary and police. However, these are excluded from the income reported here and are reported separately in the HMCTS Trust Statement.

SOPS 4.2 Consolidated Fund income

Consolidated Fund income shown in Note 4.1 above does not include any amounts collected by the department where it was acting as agent for the Consolidated Fund rather than as principal. The amounts collected as agent for the Consolidated Fund (which are otherwise excluded from the group financial statements) are set out in the table below.

	Outturn 2024-25
Item	£000
Funds in court unclaimed balances	39,628
Other receipts	881
Amount payable to the Consolidated Fund	40,509
Balance held at the start of the year	67
Payments into the Consolidated Fund	(40,430)
Balance held on trust at the end of the year	146

Following a change in legislation, OAG implemented a time limit on unclaimed balances of funds in court which have remained dormant for 30 years or more. Funds exceeding the time limit are now transferred to the Consolidated Fund when they hit the 30-year dormancy threshold and the liability to the beneficiary ceases at this point. 

Because OAG has no direct means of surrendering to the Consolidated Fund, these amounts were transferred via MoJ. In the financial year 2024 to 2025, £39.6 million of unclaimed balances were surrendered to the Consolidated Fund. This represented the cumulative balance for all accounts over 30 years. It is forecast that future annual transfers will be lower.

Further details can be found in Funds in Court in England and Wales annual report and accounts 2024 to 2025.

Annex B: Public expenditure core financial tables

The core tables represent expenditure for resource and capital, set for each year in the Spending Review process (amended to incorporate transfers of functions to other government departments as they have arisen). These tables are not reported on the same basis as the financial statements disclosures, with differing categories and headings.

The core tables are produced automatically from the HM Treasury Online System for Central Accounting and Reporting (OSCAR) which is used by all central government departments to record their spending and plans. At 31 March 2025, OSCAR reflects the position agreed at Budget 2024. This will not match the outturn in previous years’ financial statements and some spending may also appear on different lines, which may frequently result in restatement of the previous years’ core table figures.

Section headings are based on the financial year 2024 to 2025 Supplementary Estimate headings.

Table 1 Total departmental spending (£000)

	2019‑20 Restated outturn	2020‑21 Outturn	2021‑22 Outturn	2022‑23 Outturn	2023‑24 Outturn	2024‑25 Outturn	2025-26 Plans
Resource DEL
Policy, corporate services and associated offices	(36,628)	566,838	704,139	810,027	932,609	1,020,248	1,414,824
HM Prison and Probation Service	4,170,755	4,599,619	4,241,015	4,642,263	5,305,652	5,676,010	6,137,079
HM Courts and Tribunals Service	1,834,627	1,865,942	2,039,906	2,117,191	2,294,226	2,396,747	2,555,397
Legal Aid Agency	1,746,141	1,550,239	1,787,143	1,912,249	2,154,655	2,279,185	2,190,371
Criminal Injuries Compensation Authority	206,512	165,837	170,237	167,391	161,126	163,344	171,842
Office of the Public Guardian	(14,069)	1,512	(2,552)	(8,338)	(18,745)	(20,352)	(5,812)
Children and Family Court Advisory and Support Service (net)	129,950	130,013	139,784	143,070	154,088	156,994	162,997
Criminal Cases Review Commission (net)	5,765	6,392	6,972	7,361	8,501	9,362	10,107
Judicial Appointments Commission (net)	6,988	7,274	7,730	8,777	9,326	9,659	11,693
Legal Services Board (net)	3,774	3,906	4,099	4,255	4,550	5,220	5,873
Office for Legal Complaints (net)	12,351	13,151	13,757	15,056	16,484	17,447	20,001
Parole Board (net)	18,427	20,360	21,507	23,139	28,239	31,782	33,342
Youth Justice Board (net)	83,407	86,312	93,804	100,884	105,243	103,925	106,695
Gov Facility Services Limited	(24)	(692)	(360)	(162)	485	508	6,023
Independent Monitoring Authority for the Citizens’ Rights Agreements (net)	-	1,964	4,011	4,826	5,622	5,077	15,591
Oasis Restore Trust (net)	-	-	-	-	3,434	12,275	-
Higher judiciary judicial salaries	159,886	163,898	163,084	171,601	185,724	198,362	195,402
Office for Legal Complaints/Legal Services Board levy CFER	(25,728)	(17,067)	(17,804)	(19,390)	(21,101)	(22,864)	(25,874)
Total resource DEL	8,302,134	9,165,498	9,376,472	10,100,200	11,330,118	12,042,929	13,005,551
Of which:
Staff costs	4,011,613	4,398,670	4,785,069	5,231,542	5,683,799	6,055,463	6,579,400
Purchase of goods and services	5,053,486	4,855,394	5,051,442	5,197,272	5,718,539	2,224,873	6,877,680
Income from sales of goods and services	(441,310)	(69,287)	(72,237)	(79,242)	(90,677)	(91,775)	(1,321,821)
Other income	-	(563,625)	(637,542)	(670,354)	(726,604)	(818,665)	(497,720)
Current grants to local government (net)	142,359	182,388	198,162	234,042	249,158	254,024	247,244
Current grants to persons and non-profit bodies (net)	29,799	43,135	49,970	57,106	59,082	54,823	56,506
Rentals	116,404	754,638	665,780	724,915	771,679	812,888	23,943
Depreciation [footnote 1]	470,052	598,957	717,143	803,968	943,151	1,162,511	1,039,170
Other resource	(1,080,269)	(1,034,772)	(1,381,315)	(1,399,049)	(1,278,009)	2,388,787	1,149
Resource AME
Policy, corporate services and associated offices	(1,773,220)	(34,865)	119,815	33,780	345,854	117,403	307,985
HM Prison and Probation Service	1,862,813	63,648	104,637	13,654	(31,522)	(21,909)	45,000
HM Courts and Tribunals Service	38,232	23,678	69,436	(97,907)	7,349	2,789	130,400
Legal Aid Agency	(7,479)	89,133	39,570	122,684	102,673	87,403	46,800
Criminal Injuries Compensation Authority	(12,648)	(4,544)	(10,613)	4,506	81,150	114,236	59,200
Office of the Public Guardian	220	4,418	(29)	(838)	(733)	(548)	1
Children and Family Court Advisory and Support Service (net)	14,014	16,271	26,925	25,375	(409)	(1,678)	26,000
Criminal Cases Review Commission (net)	182	117	(73)	304	1,006	(762)	300
Judicial Appointments Commission (net)	-	-	10	(4)	(6)	(10)	1
Legal Services Board (net)	-	74	(74)	-	-	-	1
Office for Legal Complaints (net)	12	24	-	72	67	197	1
Parole Board (net)	104	(141)	31	167	383	248	(299)
Youth Justice Board (net)	62	100	(54)	(45)	(63)	-	1
Gov Facility Services Limited	93	730	360	162	(485)	(508)	1
Independent Monitoring Authority for the Citizens’ Rights Agreements (net)	-	-	-	-	-	-	1
Oasis Restore Trust (net)	-	-	-	-	-	-	1
Total resource AME	122,385	158,643	349,941	101,910	505,264	296,861	615,394
Of which:
Staff costs	-	-	-	-	-	-	-
Net public service pensions [footnote 2]	168	-	-	-	-	(213,665)	400,000
Depreciation	87,712	62,744	95,663	(12,231)	102,883	217,824	1,608,594
Take up of provisions	1,928,438	1,740,200	2,045,971	2,010,847	2,717,181	2,524,448	(1,393,200)
Release of provision	(1,941,284)	(1,724,849)	(1,985,172)	(2,048,096)	(2,275,338)	(2,406,394)	-
Change in pension scheme liabilities	-	219,073	370,991	342,292	139,706	166,353	-
Other resource	47,351	(138,525)	(177,512)	(190,902)	(179,168)	8,295	-
Total resource budget	8,424,519	9,324,141	9,726,413	10,202,110	11,835,382	12,339,790	13,620,945
Of which:
Depreciation	557,764	661,702	812,806	791,737	1,046,034	1,380,335	1,439,170
Capital DEL
Policy, corporate services and associated offices	164,963	272,558	426,544	350,777	252,708	363,724	125,593
HM Prison and Probation Service	190,793	502,217	496,903	784,489	949,945	999,118	1,669,900
HM Courts and Tribunals Service	133,073	287,920	483,338	210,191	228,269	166,742	235,617
Legal Aid Agency	2	491	3,416	3,443	(290)	(32)	1,200
Criminal Injuries Compensation Authority	898	1	104	57	5,290	62	100
Office of the Public Guardian	100	(47)	8,295	926	1,138	(89)	100
Children and Family Court Advisory and Support Service (net)	-	449	658	8,664	2,041	3,147	4,500
Criminal Cases Review Commission (net)	220	659	455	35	165	416	217
Judicial Appointments Commission (net)	750	513	117	-	-	-	-
Legal Services Board (net)	368	21	10	12	148	31	924
Office for Legal Complaints (net)	60	245	145	299	244	2,405	461
Parole Board (net)	98	421	235	246	42	500	500
Youth Justice Board (net)	600	729	598	637	109	1,104	600
Gov Facility Services Limited	-	401	-	-	1,071	1,850	-
Independent Monitoring Authority for the Citizens’ Rights Agreements (net)	-	-	40	61	(61)	216	-
Oasis Restore Trust (net)	-	-	-	-	17,593	1,185	-
Total capital DEL	491,925	1,066,578	1,420,858	1,359,837	1,458,412	1,540,379	2,039,712
Of which:
Purchase of goods and services	4,782	-	-	-	-	-	-
Capital support for local government (net)	-	1,754	(1)	10,537	568	-
Purchase of assets	548,387	1,123,681	1,480,427	1,372,075	1,468,462	1,530,536	2,002,146
Income from sales of assets	(59,077)	(5,425)	(7,231)	(30,075)	(14,459)	(10,310)	(10,000)
Other capital	(2,167)	(53,432)	(52,337)	7,300	3,841	19,927	47,566
Transfers	-	-	-	-	-	226	-
Capital AME
Policy, corporate services and associated offices	-	-	3,555	4,896	4,675	(854)	14,884
HM Prison and Probation Service	-	-	1,340	-	-	-	1
HM Courts and Tribunals Service	-	-	3,919	(270)	(601)	(364)	1
Legal Aid Agency	-	-	90	251	96	-	105
Criminal Injuries Compensation Authority	-	-	-	395	1,310	(213)	1
Office of the Public Guardian	-	-	1,222	336	1,013	188	1
Children and Family Court Advisory and Support Service (net)	-	-	393	-	784	50	1
Criminal Cases Review Commission	-	-	27	-	-	-	1
Legal Services Board (net)	-	-	-	-	-	-	1
Office for Legal Complaints (net)	-	-	-	-	194	238	-
Youth Justice Board (net)	-	-	-	-	-	-	1
Gov Facility Services Limited	-	-	-	-	-	-	1
Independent Monitoring Authority for the Citizens’ Rights Agreements (net)	-	-	-	-	-	-	1
Oasis Restore Trust (net)	-	-	-	-	-	25	1
Total capital AME	‑	‑	10,546	5,608	7,471	(930)	15,000
Total capital	491,925	1,066,578	1,431,404	1,365,445	1,465,883	1,539,449	2,054,712
Total departmental spending [footnote 3]	8,358,680	9,729,017	10,345,011	10,775,818	12,255,231	12,498,904	14,236,487
Of which:
Total DEL	8,324,007	9,633,118	10,080,187	10,656,069	11,845,379	12,420,797	14,006,093
Total AME	34,673	95,899	264,824	119,749	409,852	78,107	230,394

Table 2 Administration costs (£000)

Section headings are based on the financial year 2024 to 2025 Supplementary Estimate headings.

	2019‑20 Restated outturn	2020‑21 Outturn	2021‑22 Outturn	2022‑23 Outturn	2023‑24 Outturn	2024‑25 Outturn	2025‑26 Plans
Policy, corporate services and associated offices	299,414	350,763	369,735	404,389	438,275	475,440	527,346
HM Prison and Probation Service	52,931	19,516	24,091	24,999	21,762	16,050	22,467
HM Courts and Tribunals Service	19,487	19,636	20,288	21,912	21,961	23,634	25,096
Legal Aid Agency	20,574	19,456	16,468	13,894	15,098	16,999	18,172
Criminal Injuries Compensation Authority	2,401	2,063	770	(685)	(446)	(326)	1,805
Office of the Public Guardian	63	63	67	74	81	84	-
Children and Family Court Advisory and Support Service (net)	(59)	5,295	5,192	5,412	5,820	7,700	6,033
Criminal Cases Review Commission (net)	918	751	715	778	946	974	862
Judicial Appointments Commission (net)	375	399	434	717	652	677	900
Legal Services Board (net)	-	-	1	-	-	-	-
Parole Board (net)	1,085	998	982	3,157	2,994	2,418	2,790
Youth Justice Board (net)	2,854	3,255	3,094	3,610	2,985	3,168	3,303
Gov Facility Services Limited	-	-	-	-	-	-	3,019
Independent Monitoring Authority for the Citizens’ Rights Agreements (net)	-	1,362	2,542	2,963	3,544	2,734	-
Oasis Restore Trust (net)	-	-	-	-	3,434	-
Higher judiciary judicial salaries	-	76	89	109	99	92	-
Total administration	400,043	423,633	444,468	481,329	517,205	549,644	611,793
Of which:
Staff costs	267,705	284,053	312,538	349,749	373,009	403,170	395,982
Purchase of goods and services	118,346	133,292	137,186	149,547	146,408	136,420	186,040
Income from sales of goods and services	-	-	-	-	-	-	(25,103)
Other income	(13,807)	(47,642)	(46,187)	(47,287)	(38,027)	(36,723)	(5,140)
Current grants to local government (net)	-	-	-	-	-	-	-
Current grants to persons and non-profit bodies (net)	88	-	-	-	-	-	-
Rentals	(1,673)	24,741	5,755	6,980	198	540	1,694
Depreciation [footnote 4]	31,470	27,189	33,629	32,506	36,363	36,735	57,243
Other resource	(2,086)	2,000	1,547	(10,166)	(746)	9,502	1,077

Annex C: Information on arm’s length bodies

The department is required to report total operating income, total operating expenditure and net expenditure for the year, and staff numbers and costs for each component arm’s length body. The table below includes the final consolidated figures in the department’s accounts including adjustments and intragroup eliminations. As a result of adjustments on consolidation, the annexed figures may not agree directly to the published arm’s length body accounts.

					Permanently employed staff		Other staff
	Total operating income	Total operating expenditure	Net expenditure for the year (including financing)	Number of employees	Staff costs	Number of employees	Staff costs
	£000	£000	£000		£000		£000
Children and Family Court Advisory and Support Service	(2,039)	157,355	155,316	2,024	123,625	174	7,501
Criminal Cases Review Commission	(6)	8,606	8,600	116	6,521	-	537
Judicial Appointments Commission	(27)	10,553	10,526	101	6,003	23	1,725
Legal Services Board	-	5,220	5,220	38	3,273	-	569
Office for Legal Complaints	(782)	18,426	17,644	282	13,539	9	558
Parole Board	-	32,976	32,976	231	10,380	4	16,526
Youth Justice Board	(90)	104,898	104,808	93	6,200	-	199
Gov Facility Services Limited	(188,902)	188,902	-	1,312	61,067	368	13,041
Independent Monitoring Authority for the Citizens’ Rights Agreements	-	5,349	5,349	57	3,785	1	77
Oasis Restore Trust	(80)	12,355	12,275	112	7,357	-	686

All tabled information was correct and accurate as at the approval date of the accompanying annual report and accounts.

Staff numbers are presented by the average number of full-time equivalent staff. The costs of board members, panel members and commissioners of arm’s length bodies are included in other staff costs above but there is no corresponding full-time equivalent figure assigned against these individuals because it would not be appropriate to do so.

Annex D: Off-payroll engagements

Highly paid off‑payroll worker engagements as at 31 March 2025, earning £245 per day or greater.

	HQ	HMPPS	HMCTS	LAA	OPG	CICA	Cafcass	OLC	Parole Board	CCRC	JAC	LSB	YJB	Oasis Restore Trust	GFSL	IMA	Total
Number of existing engagements as of 31 March 2025	4721	8	37	1	1	-	59	-	-	-	-	-	-	2	15	-	595
Of which:
Number that have existed for less than one year at time of reporting	2441	3	16	-	1	-	41	-	-	-	-	-	-	1	6	-	312
Number that have existed for between one and two years at time of reporting	139	-	7	-	-	-	8	-	-	-	-	-	-	1	3	-	158
Number that have existed for between two and three years at time of reporting	59	1	5	-	-	-	3	-	-	-	-	-	-	-	2	-	70
Number that have existed for between three and four years at time of reporting	25	1	4	1	-	-	3	-	-	-	-	-	-	-	1	-	35
Number that have existed for four or more years at time of reporting	5	3	5	-	-	-	4	-	-	-	-	-	-	-	3	-	20

All highly paid off‑payroll workers engaged at any point during the year ended 31 March 2025, earning £245 per day or greater

	HQ	HMPPS	HMCTS	LAA	OPG	CICA	Cafcass	OLC	Parole Board	CCRC	JAC	LSB	YJB	Oasis Restore Trust	GFSL	IMA	Total
Number of temporary off‑payroll workers engaged during the year ended 31 March 2025	838 [footnote 5]	10	61	1	2	-	59	-	-	-	1	-	-	2	18	3	995
Of which:
Not subject to off-payroll legislation	8201	6	53	1	2	-	-	-	-	-	-	-	-	2	-	3	887
Subject to off-payroll legislation and determined as in-scope of IR35	16	-	-	-	-	-	54	-	-	-	-	-	-	-	18	-	88
Subject to off-payroll legislation and determined as out-of-scope of IR35	2	4	8	-	-	-	5	-	-	-	1	-	-	-	-	-	20
Number of engagements reassessed for compliance or assurance purposes during the year	603	9	31	5	3	-	-	-	-	-	5	-	-	2	-	-	658
Of which: Number of engagements that saw a change to IR35 status following review	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-

For any off‑payroll engagements of board members and/or senior officials with significant financial responsibility, between 1 April 2024 and 31 March 2025

	HQ	HMPPS	HMCTS	LAA	OPG	CICA	Cafcass	OLC	Parole Board	CCRC	JAC	LSB	YJB	Oasis Restore Trust	GFSL	IMA	Total
Number of off-payroll engagements of board members and/or senior officials with significant financial responsibility during the financial year	0	0	0	0	0	0	0	0	0	0	0	0	0	1	1	0	2
Total number of individuals on payroll and off payroll that have been deemed ‘board members and/or senior officials with significant financial responsibility’ during the financial year – includes both on-payroll and off‑payroll engagements	15	12	12	6	14	4	15	1	12	10	19	15	22	16	12	10	195

Details of the exceptional circumstances that led to the above off-payroll engagements and the duration of the engagement are as follows.

OASIS: A Chief Finance Officer was appointed in April 2024 and is supporting the project mobilisation team through the secure schools full business case and mobilisation phase. A permanent successor will be appointed once this phase is complete.

Annex E: Report by the Secretary of State on the use of powers under section 70 of the Charities Act 2006 for the year 2024 to 2025

Section 70 of the Charities Act 2006 (‘the Act’) sets out the powers for ministers to give financial assistance to charitable, benevolent or philanthropic institutions and requires that payments made under this power are reported.

During the financial year 2024 to 2025, the department awarded grants totalling £6,370,445 under the provisions of the Act. This spending does not represent the total amount of grant funding provided to the voluntary and community sector, as many other grants have been paid to this sector under the powers conferred by alternative legislation.

The activities undertaken by various organisations which the department has funded are in line with the department’s aims and objectives. The table below sets out the financial assistance provided by the Secretary of State under these powers for the financial year 2024 to 2025.

Name of organisation (recipient)	Grant name (title)	Amount £
Citizens Advice Wirral	Citizens Advice Wirral co-located advice hub project	45,205
The RCJ and Islington Citizens Advice Bureaux	Miscarriages of justice	100,000
The Citizenship Foundation	Magistrates’ court mock trial competition	25,000
Circles UK	Circles UK: Provision and development of circles of accountability	111,240
Reunite International Child Abduction Centre	Reunite International	122,000
National Association of Child Contact Centres	Supported child contact centres	450,000
National Association of Child Contact Centres	National Association of Child Contact Centres	192,000
Law for Life: The Foundation for Public Legal Education	Online support and advice grant	200,000
The Butler Trust	The Butler Trust	125,000
Access to Justice Foundation	Improving outcomes through legal support	5,000,000
Total		6,370,445

Annex F: Trade union facility time

The department is required, by the Trade Union (Facility Time Publication Requirements) Regulations 2017 which came into force on 1 April 2017, to disclose the number of hours spent on facility time by employees who are a relevant union official during the reporting period and are paid by the department.

Facility time is recognised as the time an employee has spent on paid trade union activities where the employee has received wages from the department.

Table 1 Relevant union officials

The total number of employees who were relevant union officials during the financial year 2024 to 2025.

Number of employees who were relevant union officials during the relevant period	Full‑time equivalent employee number
647	638.00

Table 2 Percentage of time spent on facility time

The number of employees who were relevant union officials employed during 2024 to 2025 and who spent 0%, 1% to 50%, 51% to 99%, or 100% of their working hours on facility time.

Percentage of time	Number of employees
0%	14
1-50%	633
51-99%	0
100%	0

Table 3 Percentage of pay bill spent on facility time

The percentage of the total pay bill spent on paying employees who were relevant union officials for facility time during the financial year 2024 to 2025.

Total cost of facility time (£000)	£3,287
Total pay bill (£000)	£4,927,424
Percentage of the total pay bill spent on facility time, calculated as: (total cost of facility time ÷ total pay bill) x 100	0.067%

Table 4 Paid trade union activities

As a percentage of total paid facility time hours, the number of hours spent by employees who were relevant union officials during the financial year 2024 to 2025 on paid trade union activities.

Time spent on paid trade union activities as a percentage of total paid facility time hours calculated as: (total hours spent on paid trade union activities by relevant union officials during the relevant period ÷ total paid facility time hours) x 100	0%

Annex G: Reconciliation between contingent liabilities reported in the Supply Estimate and those reported in the annual report and accounts

Table 1 Quantifiable contingent liabilities

		Supply Estimate [footnote 6]	Annual report and accounts	Variance
Description	Entity	£000	£000	£000
Employment tribunals	HQ	-	2,000	(2,000)
Legal claims	HQ	10,100	5,000	5,100
Data protection claims	HQ	715	-	715
Employment tribunal refunds in respect of the quashing of the Employment Appeal Tribunal Fees Order 2013/1893	HMCTS	13,722	-	13,722
Refund scheme for incorrect fees charged for low value personal injury claims	HMCTS	13,137	-	13,137
Other refund schemes to refund court fees which were charged in error or incorrectly set	HMCTS	9,296	3,400	5,896
Employment tribunal claims	HMCTS	66	-	66
Legal cases dealing with ex gratia, compensation and other claims	HMCTS	224	300	(76)
Personal injury claims by staff, prisoners and third parties	HMPPS	55,000	69,100	(14,100)
Offers of compensation not accepted within time limits	CICA	600	1,000	(400)

Table 2 Unquantifiable contingent liabilities

Description	Entity	Supply Estimate [footnote 7]	Annual report and accounts
Incidents incurred but not yet received: in respect of individuals who have been victims of violent crime but have not yet applied to CICA	CICA	Yes	Yes
Single justice procedure railway offences: convictions quashed where ticketing offences were incorrectly prosecuted using the single justice procedure	MoJ	No	Yes
Travel and subsistence: expenses have been treated incorrectly for tax and national insurance	MoJ and agencies	No	Yes

Table 3 Remote (non-IAS 37) contingent liabilities

Description	Entity	Supply Estimate [footnote 8]	Annual report and accounts	£000
Quantified	HMPPS	No	Yes	-
Heathrow Airport Holdings Limited and other third parties indemnity
Unquantified
Privately managed prisons: HMPPS would be liable as underwriter of last resort to meet certain losses incurred by the privately managed prisons	HMPPS	No	Yes
CICA: Compensation cases at appeal stage, under the jurisdiction of the First-Tier Tribunal – criminal injuries compensation which may proceed to judicial review	CICA	No	Yes

Only contingent liabilities that meet the definition within IAS 37 Provisions, Contingent Liabilities and Contingent Assets are included in the Supply Estimates.

Glossary

Accounting Officer		A person appointed by HM Treasury or designated by a department to be accountable for the operations of an organisation and the preparation of its accounts. The appointee is, by convention, usually the head of a department or other organisation, or the Chief Executive of a non-departmental public body.
Administration budget		An HM Treasury budgetary control that forms part of the resource departmental expenditure limit (DEL). It is normally spent on the running costs of the department and its agencies, including back office staff and accommodation.
Annually managed expenditure	AME	An HM Treasury budgetary control. AME is spending included in total managed expenditure, which does not fall within DEL. Expenditure in AME is generally less predictable and controllable than expenditure in DEL. AME is split between resource and capital expenditure.
Capital expenditure		Spending on assets and investment.
Cash losses		Physical losses of cash and its equivalents which we have recorded receipt of (such as cheques, vouchers, credit cards and electronic transfers).
Cash equivalent transfer value	CETV	The overall value, as calculated by an actuary, of an individual’s pension entitlement. This is the anticipated cost of providing the pension throughout retirement.
Claims abandoned		Losses that may arise if claims are waived or abandoned because, though properly made, it is decided not to present or pursue them.
Consolidated Fund		The government’s current account, operated by HM Treasury
Consolidated Fund extra receipt	CFER	Income, or related cash, received by a department that it is not authorised to retain and which is surrendered/paid over to the Consolidated Fund.
Constructive loss		A loss caused by a procurement action. For example, stores correctly ordered, delivered or provided, then paid for as correct, but later, perhaps because of a change of policy, they prove not to be needed or to be less useful than when the order was placed.
Departmental expenditure limit	DEL	An HM Treasury budgetary control. Annually voted expenditure which covers the day-to-day, planned and controllable departmental expenditure. DEL is split between resource (RDEL) and capital expenditure (CDEL).
Estimate (or Supply Estimate)		Supply Estimates are the means by which Parliament gives approval to (and grants resources for) departmental spending plans. The amount approved by Parliament is often termed ‘the Vote’. The resources granted in the Vote are specifically for the set of departmental operations covered under the ambits. The Vote also includes the net cash requirement.
Executive agency		A public body which, while being a separate entity to its parent or sponsoring government department, is subject to significant control from the department and its ministers. Executive agencies usually have a narrow remit covering one policy area of the parent department.
Ex-gratia payments		Payments made when there is no legal obligation to do so. Ex-gratia payments go beyond statutory cover, legal liability or administrative rules.
Extra-contractual claims		Also known as common law claims, these are claims for damages for breach of contract.
Fees and charges		A department’s income generated from services where it is permitted to charge recipients for the service.
Fruitless payment		A payment that cannot be avoided because the recipient is entitled to it even though the department will receive nothing of use in return.
Government Financial Reporting Manual	FReM	The HM Treasury technical guide to accounts preparation for government bodies: www.gov.uk/government/collections/government-financial-reporting-manual-frem
Grant-in-aid		Grant provided to a body by government for a specific purpose. Most NDPBs are grant-in-aid-funded.
Inland Revenue off-payroll tax	IR35	The IR35 rules make sure that workers, who would have been an employee if they were providing their services directly to the client, pay broadly the same income tax and national insurance contributions as employees.
International Financial Reporting Standards	IFRS	The set of financial reporting standards adopted by the government, as adapted by the FReM. IFRS comprise International Accounting Standards (IAS) and IFRS.
Managing Public Money		The HM Treasury guide for civil and other public servants containing the principles for dealing with public resources: www.gov.uk/government/publications/managing-public-money
Materiality		The threshold above which amounts in the financial statements affect the decisions of users of the accounts. The threshold is subject to judgement and may depend on value, nature (for example, senior staff salaries are low in value, but of significant interest to readers of the accounts), or context.
National Audit Office		Office of the Comptroller and Auditor General, which audits accounts of government bodies and carries out value for money inspections within the bodies it audits: www.nao.org.uk
Net cash requirement		The limit voted by Parliament reflecting the maximum amount of cash that can be released from the Consolidated Fund to a department in support of expenditure in its estimate.
Non-departmental public body	NDPB	A body which is not an integral part of a department, and which operates at arm’s length from ministers (in contrast to an executive agency).
Other comprehensive income/expenditure		A section of the Statement of Comprehensive Net Expenditure which contains gains and losses which are not yet recognised in profit and loss (such as revaluations of non-current assets).
Private finance initiative	PFI	A means of funding public infrastructure or services by collaboration between the public and private sectors. Typically, a private sector contractor will build and operate an asset, which the public sector entity will use to deliver services for which it pays an annual charge.
Programme budget/expenditure		A department’s direct frontline delivery costs, including support costs directly associated with frontline service delivery.
Regularity		The principle that all consumption of resources should be made in accordance with the legislation authorising them, any applicable delegated authority and Managing Public Money.
Resource expenditure		The department’s resource budget, as voted by Parliament. Resource expenditure reflects the consumption of resources in that year.
Service concession arrangement	SCA	An arrangement whereby a public sector body contracts with a private operator to develop (or upgrade), operate and maintain the grantor’s infrastructure assets (such as prisons). The grantor controls or regulates what services the operator must provide.
Spending Review		A cross-government review of departmental aims and objectives and analysis of spending programmes which results in the allocation of multi-year budgetary limits.
Store losses		Losses of accountable stores through damage, obsolescence, fraud, theft, arson or any other causes.
Supply		The funds paid to the department by HM Treasury. The amount paid in the year is shown in the Statement of Changes in Taxpayers’ Equity.

1. Throughout this table, depreciation includes amortisation and impairments. ↩

2. Pension schemes report under IAS 19 Employee Benefits 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 resource and capital outturn less depreciation. Similarly, total DEL is the sum of the resource DEL and capital DEL less depreciation in DEL, and total AME is the sum of resource AME and capital AME less depreciation in AME. ↩

4. Depreciation includes amortisation and impairments. ↩

5. Includes one engagement relating to the Offices of the Official Solicitor and Public Trustee. ↩

6. Supplementary Estimate February 2025. Explanations for material variances include details of new employment tribunal claims which emerged after the Supplementary Estimates were published. ↩

7. Supplementary Estimate February 2025. ↩

8. Supplementary Estimate February 2025. ↩