The accounts data of NHS trusts for 2014 to 2015 has been collected by the Department of Health (DH) to be incorporated into the Departmental Group Annual Report and Accounts. It has been designed to make the trusts’ accounts data easier to find and use.
While the data is consistent with each NHS trust’s own annual report and accounts, it will need a number of adjustments before being included in the DH accounts. These adjustments are mainly to eliminate income and expenditure between NHS trusts but mean that the sum of figures on the files may not match that included in the DH accounts.
Last year’s data has been subject to central DH consolidation adjustments so may not be identical to what was submitted by a trust the previous year.
The data does not consolidate NHS charitable funds where the 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 DH consolidation.
NHS trusts publish their annual report and accounts on their own website as PDFs. The data file contains links to these websites.