These files contain the accounts data of NHS trusts for 2015 to 2016. This is data that has been collected by the Department of Health for consolidation into the Departmental Group Annual Report and Accounts. This data file has been designed to make the NHS trust accounts data easier to locate and manipulate. However, while the data is consistent with the NHS trusts’ own annual report and accounts, it is subject to a number of consolidation 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 consolidated and included in the DH accounts.
Prior year data has also been subject to central DH consolidation adjustments so may not be identical to that submitted by a trust 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 DH consolidation.
NHS trusts publish their annual reports and accounts on their own websites. The data file contains links to these websites for each body. Please note that the annual reports for the 2015 to 2016 may not be available until September 2016.