This data has been collected by the Department of Health for consolidation into the departmental group annual report and accounts.
While the data is consistent with the NHS trusts’ own annual reports and accounts, it is subject to a number of consolidation adjustments before being included in the departmental accounts.
Amendments on consolidation are mainly due to elimination of income and expenditure between NHS trusts. This means that the sum of figures on the trusts’ files may not match that in the departmental accounts.
Central consolidation adjustments by the department may also lead to differences from the data submitted by NHS trusts the previous year.
The data does not consolidate NHS charitable funds where the NHS trust is the corporate trustee of the funds, although this data is included as a note on TRU23. Under the ONS consolidation classification, this data is included in the main departmental consolidation.
NHS trusts publish their annual report and accounts on their own website. The data file contains links to these websites.