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["College Name","College Type","College Code","College UPIN","College Region","Responsible Funding Body",null,"Yes/No Lists"]
["Abingdon and Witney College","GFEC","ABING",112314,"SE","SFA",null,"SELECT FROM LIST"]
["Accrington and Rossendale College","TC","ACCRO",106762,"NW","SFA",null,"Yes"]
["Activate Learning","GFEC","OXFFE",116105,"SE","SFA",null,"No"]
["Alton College","SFC","ALTON",108469,"SE","EFA"]
["Amersham and Wycombe College","GFEC","AMWYC",105019,"SE","SFA",null,"Return Statement"]
["Aquinas College","SFC","AQUIN",108372,"NW","EFA",null,"This cover sheet must be completed in respect of all returns. Please complete and return it with the financial plan and commentary to the EFA by 31 July 2015."]
["Ashton-Under-Lyne Sixth Form College","SFC","ASHTN",108439,"NW","EFA",null,"This cover sheet must be completed in respect of all returns. Please complete and return it with the financial plan and commentary to the Skills Funding Agency by 31 July 2015."]
["Askham Bryan College","A&HC","ASKBR",105948,"YH","SFA"]
["Aylesbury College","GFEC","AYLES",108983,"SE","SFA",null,"Electronic Submission"]
["Barking and Dagenham College","GFEC","BARKG",106542,"GL","SFA",null,"Electronic copies of this financial plan have been emailed to externalassurance.EFA@education.gsi.gov.uk"]
["Barnet  and Southgate College","GFEC","BARNT",108532,"GL","SFA",null,"Electronic copies of this financial plan have been emailed to pfm@skillsfundingagency.bis.gov.uk"]
["Barnfield College","GFEC","BARFI",105000,"EE","SFA"]
["Barnsley College","TC","BNSLY",107013,"YH","SFA"]
["Barrow-in-Furness Sixth Form College","SFC","BAROF",108438,"NW","EFA"]
["Barton Peveril College","SFC","BARPE",108437,"SE","EFA"]
["Basingstoke College of Technology","GFEC","BASNG",106596,"SE","SFA"]
["Bedford College","GFEC","BEDFD",106319,"EE","SFA"]
["Berkshire College of Agriculture","A&HC","BRKAH",105023,"SE","SFA"]
["Bexhill College","SFC","BEXHL",108435,"SE","EFA"]
["Bexley College","GFEC","BEXLY",105658,"GL","SFA"]
["Bilborough College","SFC","BILBR",108326,"EM","EFA"]
["Birkenhead Sixth Form College","SFC","BIRKN",108434,"NW","EFA"]
["Birmingham Metropolitan College","GFEC","SUTTN",106368,"WM","SFA"]
["Bishop Auckland College","GFEC","BSHAU",108530,"NE","SFA"]
["Bishop Burton College","A&HC","BISBU",105582,"YH","SFA"]
["Blackburn College","GFEC","BBURN",106749,"NW","SFA"]
["Blackpool and The Fylde College","GFEC","BFYLD",108529,"NW","SFA"]
["Bolton College","GFEC","BOLCL",106815,"NW","SFA"]
["Bolton Sixth Form College","SFC","BLNSF",108320,"NW","EFA"]
["Boston College","GFEC","BOSTO",107641,"EM","SFA"]
["Bournville College of Further Education","GFEC","BVILL",106350,"WM","SFA"]
["Bracknell and Wokingham College","GFEC","BKNEL",105024,"SE","SFA"]
["Bradford College","GFEC","BRILK",108311,"YH","SFA"]
["Bridgwater College","TC","BRIDG",107531,"SW","SFA"]
["Brighton, Hove and Sussex Sixth Form College","SFC","BRIHO",108432,"SE","EFA"]
["Brockenhurst College","TC","BROCK",108468,"SE","SFA"]
["Bromley College of Further and Higher Education","GFEC","BROML",105711,"GL","SFA"]
["Brooklands College","GFEC","BRKLD",107906,"SE","SFA"]
["Brooksby Melton College","A&HC","BRKSY",106763,"EM","SFA"]
["Burnley College","GFEC","BRNLY",106751,"NW","SFA"]
["Burton and South Derbyshire College","GFEC","BURTN",105347,"WM","SFA"]
["Bury College","TC","BURYC",105763,"NW","SFA"]
["Cadbury Sixth Form College","SFC","CADBU",108431,"WM","EFA"]
["Calderdale College","GFEC","CALDE",108325,"YH","SFA"]
["Cambridge Regional College","GFEC","CAMRE",108527,"EE","SFA"]
["Canterbury College","GFEC","CNTBY",106717,"SE","SFA"]
["Capel Manor College","A&HC","CAPEL",108318,"GL","SFA"]
["Cardinal Newman College","SFC","CARNE",108371,"NW","EFA"]
["Carlisle College","GFEC","CARLI",106454,"NW","SFA"]
["Carmel College","SFC","CARML",108370,"NW","EFA"]
["Carshalton College","GFEC","CARSH",110211,"GL","SFA"]
["Central Bedfordshire College","GFEC","DUNST",105017,"EE","SFA"]
["Central College Nottingham","GFEC","SONOT",108485,"EM","SFA"]
["Central Sussex College","GFEC","CRWLY",117454,"SE","SFA"]
["Cheadle and Marple Sixth Form College","SFC","RIDGE",106867,"NW","EFA"]
["Chelmsford College","GFEC","CHELM",106563,"EE","SFA"]
["Chesterfield College","GFEC","CHSTF",105367,"EM","SFA"]
["Chichester College","GFEC","CHICH",107513,"SE","SFA"]
["Christ the King Sixth Form College","SFC","CHKIN",108369,"GL","EFA"]
["Cirencester College","SFC","CIREN",106582,"SW","EFA"]
["City and Islington College","GFEC","CYISL",108518,"GL","SFA"]
["City College Brighton and Hove","GFEC","BRITE",106098,"SE","SFA"]
["City College Coventry","GFEC","CTCOV",112380,"WM","SFA"]
["City College Norwich","GFEC","NRWCH",106947,"EE","SFA"]
["City College Plymouth","GFEC","PLYFE",108499,"SW","SFA"]
["City Literary Institute (The)","DC","CTLIT",108356,"GL","SFA"]
["City of Bath College","GFEC","CYBAT",105154,"SW","SFA"]
["City of Bristol College","GFEC","CTBRI",105156,"SW","SFA"]
["City of Stoke-on-Trent Sixth Form College","SFC","STTRE",108338,"WM","EFA"]
["City of Westminster College","GFEC","CYWST",108526,"GL","SFA"]
["City of Wolverhampton College","GFEC","WOLVE",106388,"WM","SFA"]
["Cleveland College of Art and Design","AD&PA","CLVAD",108536,"NE","SFA"]
["Colchester Institute","GFEC","CLHIN",106564,"EE","SFA"]
["College of North West London","GFEC","CLNWL",108782,"GL","SFA"]
["College of Richard Collyer in Horsham (The)","SFC","RCOLL",108368,"SE","EFA"]
["College of West Anglia (The)","GFEC","NKCOL",105939,"EE","SFA"]
["Cornwall College Group","GFEC","CORNL",106490,"SW","SFA"]
["Coulsdon Sixth Form College","SFC","COULS",108430,"GL","EFA"]
["Craven College","GFEC","CRAVN",107552,"YH","SFA"]
["Croydon College","GFEC","CROYD",105714,"GL","SFA"]
["Darlington College","GFEC","DARLN",105941,"NE","SFA"]
["Dearne Valley College","GFEC","ROCKG",107017,"YH","SFA"]
["Derby College","GFEC","DERBY",112173,"EM","SFA"]
["Derwentside College","TC","DERWE",108464,"NE","SFA"]
["Doncaster College","GFEC","DONCA",107019,"YH","SFA"]
["Dudley College","GFEC","DUDLY",106374,"WM","SFA"]
["Ealing, Hammersmith and West London College","GFEC","HAMWL",106809,"GL","SFA"]
["East Berkshire College","GFEC","EBERK",107745,"SE","SFA"]
["East Durham College","GFEC","EDHCC",108659,"NE","SFA"]
["East Kent College","GFEC","THANT",106743,"SE","SFA"]
["East Norfolk Sixth Form College","SFC","ENORF",108429,"EE","EFA"]
["East Riding College","GFEC","BEVER",112380,"YH","SFA"]
["East Surrey College","GFEC","ESURR",110214,"SE","SFA"]
["Eastleigh College","GFEC","ESTLH",108524,"SE","SFA"]
["Easton and Otley College","A&HC","ESTON",122524,"EE","SFA"]
["Epping Forest College","TC","EPPIN",108461,"EE","SFA"]
["Esher College","SFC","ESHER",108427,"SE","EFA"]
["Exeter College","TC","EXETE",108460,"SW","SFA"]
["Fareham College","GFEC","FAREH",108459,"SE","SFA"]
["Farnborough College of Technology","GFEC","FCOTF",106602,"SE","SFA"]
["Fircroft College of Adult Education","DC","FIRCR",108354,"WM","SFA"]
["Franklin College","SFC","FRNKN",108335,"YH","EFA"]
["Furness College","GFEC","FURNE",106457,"NW","SFA"]
["Gateshead College","TC","GATHD",108458,"NE","SFA"]
["Gateway Sixth Form College","SFC","GATWY",108425,"EM","EFA"]
["Gloucestershire College","GFEC","GLOUC",106583,"SW","SFA"]
["Godalming College","SFC","GODAL",107910,"SE","EFA"]
["Grantham College","GFEC","GRANT",110215,"EM","SFA"]
["Great Yarmouth College","GFEC","GYARM",106950,"EE","SFA"]
["Greenhead College","SFC","GRHED",108424,"YH","EFA"]
["Greenwich Community College","GFEC","WOOLW",108473,"GL","SFA"]
["Grimsby Institute of Further and Higher Education","GFEC","GRMBY",107632,"YH","SFA"]
["Guildford College of Further and Higher Education","GFEC","GUILD",107909,"SE","SFA"]
["Hackney Community College","GFEC","HACKN",108523,"GL","SFA"]
["Hadlow College","A&HC","HADLO",107708,"SE","SFA"]
["Halesowen College","TC","HALES",108457,"WM","SFA"]
["Harlow College","TC","HRLOW",105486,"EE","SFA"]
["Harrow College","TC","HARRW",106586,"GL","SFA"]
["Hartlepool College of Further Education","GFEC","HPLFE",107069,"NE","SFA"]
["Hartlepool Sixth Form College","SFC","HPLSF",108423,"NE","EFA"]
["Hartpury College","A&HC","HRTPY",106586,"SW","SFA"]
["Havant College","SFC","HAVAN",108422,"SE","EFA"]
["Havering College of Further and Higher Education","GFEC","HAVFE",108521,"GL","SFA"]
["Havering Sixth Form College","SFC","HAVSF",108421,"GL","EFA"]
["Heart of Worcester College","GFEC","WRCTE","106641","WM","SFA"]
["Henley College (The)","SFC","HENHE",105028,"SE","EFA"]
["Henley College Coventry","GFEC","HENCO",106441,"WM","SFA"]
["Hereford College of Arts","AD&PA","HFDAD",108535,"WM","SFA"]
["Hereford Sixth Form College","SFC","HRFSF",108419,"WM","EFA"]
["Herefordshire and Ludlow College","GFEC","HERTE",106633,"WM","SFA"]
["Hereward College of Further Education","GFEC","HEREW",108472,"WM","SFA"]
["Hertford Regional College","GFEC","HTREG",106658,"EE","SFA"]
["Highbury College, Portsmouth","GFEC","HIGHB",110218,"SE","SFA"]
["Hillcroft College","DC","HILCT",108353,"GL","SFA"]
["Hills Road Sixth Form College","SFC","HILLS",108418,"EE","EFA"]
["Holy Cross College","SFC","HOLYC",108367,"NW","EFA"]
["Hopwood Hall College","TC","HOPWD",106834,"NW","SFA"]
["Huddersfield New College","SFC","HUNEW",108417,"YH","EFA"]
["Hugh Baird College","TC","HBAIR",106900,"NW","SFA"]
["Hull College","GFEC","HULLC",106689,"YH","SFA"]
["Huntingdonshire Regional College","GFEC","HUNTI",106402,"EE","SFA"]
["Itchen College","SFC","ITCHE",108416,"SE","EFA"]
["John Leggott Sixth Form College","SFC","JLEGG",108415,"YH","EFA"]
["John Ruskin College","SFC","JRUSK",108414,"GL","EFA"]
["Joseph Chamberlain Sixth Form College","SFC","JCHAM",108413,"WM","EFA"]
["Kendal College","GFEC","KENDA",106462,"NW","SFA"]
["Kensington and Chelsea College","GFEC","KENCH",108322,"GL","SFA"]
["King Edward VI College, Nuneaton","SFC","KEDNU",108366,"WM","EFA"]
["King Edward VI College, Stourbridge","SFC","KEDST",108365,"WM","EFA"]
["King George V College","SFC","KGEOR",109307,"NW","EFA"]
["Kingston College","GFEC","KGSTN",108514,"GL","SFA"]
["Kingston Maurward College","A&HC","KMAUR",106536,"SW","SFA"]
["Kirklees College","GFEC","HUDTE",107157,"YH","SFA"]
["Knowsley Community College","TC","KNLSY",106909,"NW","SFA"]
["Lakes College, West Cumbria","GFEC","WCUMB",106476,"NW","SFA"]
["Lambeth College","TC","LAMBE",106790,"GL","SFA"]
["Lancaster and Morecambe College","GFEC","LANMO",106466,"NW","SFA"]
["Leeds City College","GFEC","LEETE",118778,"YH","SFA"]
["Leeds College of Building","GFEC","LEEBU",107582,"YH","SFA"]
["Leicester College","GFEC","LCSTR",105623,"EM","SFA"]
["Lewisham Southwark College","GFEC","LWSHM",105674,"GL","SFA"]
["Leyton Sixth Form College","SFC","LEYTN",108412,"GL","EFA"]
["Lincoln College","GFEC","NLINC",110223,"EM","SFA"]
["Long Road Sixth Form College","SFC","LNGRD",108411,"EE","EFA"]
["Longley Park Sixth Form College","SFC","LPSFC",115686,"YH","EFA"]
["Loreto College","SFC","LORET",108364,"NW","EFA"]
["Loughborough College","GFEC","LOUFE",109293,"EM","SFA"]
["Lowestoft College","GFEC","LWSFT",107462,"EE","SFA"]
["Lowestoft Sixth Form College","SFC","LOWSF",119690,"EE","EFA"]
["Luton Sixth Form College","SFC","LTNSF",108410,"EE","EFA"]
["Macclesfield College","GFEC","MACCL",108345,"NW","SFA"]
["Mary Ward Centre","DC","MWARD",108351,"GL","SFA"]
["Mid-Cheshire College of Further Education","GFEC","MCHES",108512,"NW","SFA"]
["Middlesbrough College","TC","MIBRO",107073,"NE","SFA"]
["MidKent College","GFEC","MKENT",106733,"SE","SFA"]
["Milton Keynes College","GFEC","MILTN",108653,"SE","SFA"]
["Morley College","DC","MORLE",108350,"GL","SFA"]
["Moulton College","A&HC","MOULT",106966,"EM","SFA"]
["Myerscough College","A&HC","MYERS",106924,"NW","SFA"]
["NCG","GFEC","NWCAS",107111,"NE","SFA"]
["Nelson and Colne College","TC","NELCO",106753,"NW","SFA"]
["New College Stamford","GFEC","STAMF",107722,"EM","SFA"]
["New College, Durham","GFEC","NWDUR",108661,"NE","SFA"]
["New College, Nottingham","GFEC","CLARN",106985,"EM","SFA"]
["New College, Pontefract","SFC","NWPON",108409,"YH","EFA"]
["New College, Swindon","GFEC","NWSWI",107178,"SW","SFA"]
["New College, Telford","SFC","NWTEL",108408,"WM","EFA"]
["Newbury College","GFEC","NWBRY",110221,"SE","SFA"]
["Newcastle-under-Lyme College","TC","NELYM",106068,"WM","SFA"]
["Newham College of Further Education","GFEC","NEWFE",108507,"GL","SFA"]
["Newham Sixth Form College","SFC","NEWSF",108407,"GL","EFA"]
["North East Surrey College of Technology","GFEC","NESUR",108505,"SE","SFA"]
["North Hertfordshire College","GFEC","NHERT",105010,"EE","SFA"]
["North Lindsey College","GFEC","NTLND",106706,"YH","SFA"]
["North Nottinghamshire College","GFEC","NNOTT",107949,"EM","SFA"]
["North Shropshire College","TC","NSHRO",108452,"WM","SFA"]
["North Warwickshire & Hinckley College","GFEC","NTWAR",106442,"WM","SFA"]
["North West Kent College of Technology","GFEC","NWKEN",106734,"SE","SFA"]
["Northampton College","GFEC","NAMPT",106970,"EM","SFA"]
["Northbrook College, Sussex","GFEC","NBROK",108501,"SE","SFA"]
["Northern College for Residential Adult Education","DC","NCRES",108314,"YH","SFA"]
["Northumberland College","GFEC","NMBLD",107495,"NE","SFA"]
["Notre Dame Sixth Form College","SFC","NOTRE",108362,"YH","EFA"]
["Oaklands College","GFEC","OAKLA",108498,"EE","SFA"]
["Oldham College (The)","GFEC","OLDFE",110734,"NW","SFA"]
["Oldham Sixth Form College","SFC","OLDSF",108401,"NW","EFA"]
["Palmer's College","SFC","PLMRS",108332,"EE","EFA"]
["Paston Sixth Form College","SFC","PASTN",108313,"EE","EFA"]
["Peter Symonds College","SFC","PSYMO",108405,"SE","EFA"]
["Peterborough Regional College","GFEC","PBORO",106409,"EE","SFA"]
["Petroc","TC","NTDEV",106509,"SW","SFA"]
["Plumpton College","A&HC","PLMTN",107525,"SE","SFA"]
["Portsmouth College","SFC","PRTCO",108402,"SE","EFA"]
["Preston College","TC","PREST",108623,"NW","SFA"]
["Priestley College","SFC","PRIES",108404,"NW","EFA"]
["Prior Pursglove College","SFC","PRIOR",108403,"NE","EFA"]
["Prospects College","GFEC","PROSP","131032","SE","SFA"]
["Queen Elizabeth Sixth Form College","SFC","QELIZ",108400,"NE","EFA"]
["Queen Mary's College","SFC","QMARY",108399,"SE","EFA"]
["Reaseheath College","A&HC","REASE",105301,"NW","SFA"]
["Redbridge College","GFEC","REDBR",108495,"GL","SFA"]
["Redcar and Cleveland College","GFEC","CLTER",107079,"NE","SFA"]
["Regent College","SFC","WYGSF",108327,"EM","EFA"]
["Reigate College","SFC","REIGA",108398,"SE","EFA"]
["Richard Huish College","SFC","RHUIS",107537,"SW","EFA"]
["Richard Taunton Sixth Form College","SFC","TAUTN",108384,"SE","EFA"]
["Richmond Adult Community College","GFEC","RMACC",108330,"GL","SFA"]
["Richmond upon Thames College","TC","RICHM",108449,"GL","SFA"]
["Riverside College, Halton","GFEC","HALTN",106896,"NW","SFA"]
["Rochdale Sixth Form College","SFC","ROCHD",118701,"NW","EFA"]
["Rotherham College of Arts and Technology","GFEC","ROHAM",108493,"YH","SFA"]
["Runshaw College","TC","RUNSH",108625,"NW","SFA"]
["Ruskin College","DC","RUSKN",108348,"SE","SFA"]
["Salford City College","GFEC","SALFD",108406,"NW","SFA"]
["Sandwell College","GFEC","SANDW",105110,"WM","SFA"]
["Scarborough Sixth Form College","SFC","SCARB",108396,"YH","EFA"]
["Seevic College","GFEC","SEESF",108340,"EE","SFA"]
["Selby College","TC","SELBY",105583,"YH","SFA"]
["Sheffield College (The)","TC","SHFCL",106996,"YH","SFA"]
["Shipley College","GFEC","SHIPL",107170,"YH","SFA"]
["Shrewsbury College of Arts and Technology","GFEC","SHWAT",107008,"WM","SFA"]
["Shrewsbury Sixth Form College","SFC","SHWSF",108391,"WM","EFA"]
["Sir George Monoux College","SFC","SRGEO",108393,"GL","EFA"]
["Sir John Deane's College","SFC","SIRJO",108390,"NW","EFA"]
["Sixth Form College, Colchester (The)","SFC","SFCOL",108395,"EE","EFA"]
["Sixth Form College, Farnborough (The)","SFC","SFFAR",108394,"SE","EFA"]
["Solihull College","GFEC","SOLFE",106366,"WM","SFA"]
["Somerset College of Arts and Technology","GFEC","SOMER",107538,"SW","SFA"]
["South and City College, Birmingham","GFEC","SOBIR",105074,"WM","SFA"]
["South Cheshire College","TC","SOCHE",108444,"NW","SFA"]
["South Devon College","GFEC","SODEV",108487,"SW","SFA"]
["South Downs College","GFEC","SDOWN",108488,"SE","SFA"]
["South Essex College of Further and Higher Education","GFEC","SEEAT",106569,"EE","SFA"]
["South Gloucestershire and Stroud College","GFEC","STROU",106590,"SW","SFA"]
["South Leicestershire College","GFEC","WIGST",106775,"EM","SFA"]
["South Staffordshire College","GFEC","TAMWO",118791,"WM","SFA"]
["South Thames College","GFEC","STHAM",108483,"GL","SFA"]
["South Tyneside College","TC","STTYN",107121,"NE","SFA"]
["South Worcestershire College","GFEC","EVESH",109884,"WM","SFA"]
["Southampton City College","GFEC","SMPTE",106614,"SE","SFA"]
["Southport College","GFEC","SPORT",106934,"NW","SFA"]
["Sparsholt College, Hampshire","A&HC","SPARS",106618,"SE","SFA"]
["St Brendan's Sixth Form College","SFC","STBRN",108361,"SW","EFA"]
["St Charles Catholic Sixth Form College","SFC","STCHA",108360,"GL","EFA"]
["St Dominic's Sixth Form College","SFC","STDOM",108359,"GL","EFA"]
["St Francis Xavier Sixth Form College","SFC","SFXVA",108358,"GL","EFA"]
["St Helens College","GFEC","STHEL",105907,"NW","SFA"]
["St John Rigby College","SFC","STJOH",108328,"NW","EFA"]
["St Mary's College, Blackburn","SFC","SMABL",108339,"NW","EFA"]
["St Vincent College","SFC","STVIN",108387,"SE","EFA"]
["Stafford College","GFEC","STAFE",105114,"WM","SFA"]
["Stanmore College","TC","STANM",108462,"GL","SFA"]
["Stephenson College","GFEC","COALV",105420,"EM","SFA"]
["Stockport College","GFEC","STCPT",106863,"NW","SFA"]
["Stockton Riverside College","GFEC","STOBI",107083,"NE","SFA"]
["Stockton Sixth Form College","SFC","STOCT",108386,"NE","EFA"]
["Stoke-on-Trent College","GFEC","STOKE",107044,"WM","SFA"]
["Stourbridge College","GFEC","STOUR",106648,"WM","SFA"]
["Stratford upon Avon College","GFEC","STRAT",106445,"WM","SFA"]
["Strode College","TC","STRDE",107542,"SW","SFA"]
["Strode's College","SFC","STDES",108385,"SE","EFA"]
["Suffolk New College","GFEC","SUFFO",107059,"EE","SFA"]
["Sunderland College","GFEC","CTSUN",107096,"NE","SFA"]
["Sussex Coast College Hastings","GFEC","HASTG",107520,"SE","SFA"]
["Sussex Downs College","GFEC","SUSDN",111809,"SE","SFA"]
["Swindon College","GFEC","SWIND",109044,"SW","SFA"]
["Tameside College","GFEC","TAMES",106868,"NW","SFA"]
["Telford College of Arts and Technology","GFEC","TELFD",107010,"WM","SFA"]
["The Blackpool Sixth Form College ","SFC","BKLSF",108433,"NW","EFA"]
["The Bournemouth & Poole College","GFEC","BPCFE",106532,"SW","SFA"]
["The Brooke House Sixth Form College","SFC","BHSFC",112729,"GL","EFA"]
["The City of Liverpool College","GFEC","CYLVP",106915,"NW","SFA"]
["The College of Haringey, Enfield and North East London","GFEC","CHENE",107479,"GL","SFA"]
["The Isle of Wight College","GFEC","ISLWT",108517,"SE","SFA"]
["The Manchester College","GFEC","CYCOL",118446,"NW","SFA"]
["The Sixth Form College, Solihull","SFC","SOLSF",108389,"WM","EFA"]
["Thomas Rotherham College","SFC","TROTH",108383,"YH","EFA"]
["Totton College","SFC","TOTTN",108382,"SE","EFA"]
["Tower Hamlets College","GFEC","TOWHA",106556,"GL","SFA"]
["Trafford College","GFEC","SOTRF",108484,"NW","SFA"]
["Tresham College of Further and Higher Education","GFEC","TRESH",106972,"EM","SFA"]
["Truro and Penwith College","TC","TRURO",108441,"SW","SFA"]
["Tyne Metropolitan College","GFEC","TYNEM",117297,"NE","SFA"]
["Uxbridge College","GFEC","UXBRI",107770,"GL","SFA"]
["Varndean College","SFC","VARND",108380,"SE","EFA"]
["Vision West Nottinghamshire College","GFEC","WTNOT",107960,"EM","SFA"]
["Wakefield College","TC","WAKEF",108440,"YH","SFA"]
["Walsall College","GFEC","WACAT",105118,"WM","SFA"]
["Waltham Forest College","GFEC","WALTH",108478,"GL","SFA"]
["Warrington Collegiate","GFEC","WRGTN",106427,"NW","SFA"]
["Warwickshire College","GFEC","MDWAR",106448,"WM","SFA"]
["West Cheshire College","GFEC","WECHE",106429,"NW","SFA"]
["West Herts College","GFEC","WEHRT",108477,"EE","SFA"]
["West Kent and Ashford College","GFEC","WEKNT",105603,"SE","SFA"]
["West Suffolk College","GFEC","WSUFF",105936,"EE","SFA"]
["West Thames College","GFEC","WSTTH",107143,"GL","SFA"]
["Westminster Kingsway College","GFEC","WMINS",105653,"GL","SFA"]
["Weston College","GFEC","WESTO",105242,"SW","SFA"]
["Weymouth College","GFEC","WEYMO",106540,"SW","SFA"]
["Wigan and Leigh College","GFEC","WIGAN",107785,"NW","SFA"]
["Wilberforce College","SFC","WILBE",108321,"YH","EFA"]
["Wiltshire College","GFEC","WILTS",109912,"SW","SFA"]
["Winstanley College","SFC","WNSTY",108378,"NW","EFA"]
["Wirral Metropolitan College","GFEC","WIRRA",108474,"NW","SFA"]
["Woking College","SFC","WOKIN",107921,"SE","EFA"]
["Woodhouse College","SFC","WOODH",108376,"GL","EFA"]
["Worcester Sixth Form College","SFC","WORSF",108377,"WM","EFA"]
["Workers' Educational Association","DC","WORKE",108347,"GL","SFA"]
["Working Men's College","DC","WRKNG",108346,"GL","SFA"]
["Worthing College","GFEC","WRTHG",108375,"SE","SFA"]
["Wyggeston and Queen Elizabeth I College","SFC","WYGQU",108374,"EM","EFA"]
["Wyke Sixth Form College","SFC","WYKES",108373,"YH","EFA"]
["Xaverian College","SFC","XAVER",108357,"NW","EFA"]
["Yeovil College","TC","YEOVI",107546,"SW","SFA"]
["York College","GFEC","YORFE",107575,"YH","SFA"]

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[null,"YOU MUST ENABLE MACROS IN ORDER TO USE THIS TEMPLATE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"KPMGA0C15"]

{"sheet":"Cover sheet","index":2,"n_rows":43,"n_cols":9,"rows_kept":43,"cut":false,"hidden":false,"merged":[[32,3,32,4],[32,5,32,6],[32,7,32,8],[17,2,17,7],[27,3,27,8],[29,7,29,8],[31,3,31,8],[29,5,29,6],[29,3,29,4],[21,2,21,7],[25,2,25,7],[4,3,4,8],[15,2,15,7],[13,4,13,6],[12,4,12,6],[23,2,23,7],[19,2,19,7]]}
[null,null,null,null,null,null,null,null,"Version 1.0"]
[null,"Cover sheet and Principal's statement"]
[]
[]
[null,"College name:"]
[]
[null,1,"College type",{"$f":"IF(D5=\"\", \"SELECT COLLEGE\",VLOOKUP(D5,CollegeDetails,2,FALSE))","v":"SELECT COLLEGE"},null,null,2,"College code",{"$f":"IF(D5=\"\", \"SELECT COLLEGE\",VLOOKUP(D5,CollegeDetails,3,FALSE))","v":"SELECT COLLEGE"}]
[]
[null,3,"College UPIN",{"$f":"IF(D5=\"\", \"SELECT COLLEGE\",VLOOKUP(D5,CollegeDetails,4,FALSE))","v":"SELECT COLLEGE"}]
[]
[null,4,"Financial health grade"]
[]
[null,null,"Year ending 31 July","Automated","College self-assessment"]
[null,null,"2017",{"$f":"IF('2 Financial health'!G19=\"Inadequate\",'2 Financial health'!G19,IF('2 Financial health'!G19=\"Satisfactory\",'2 Financial health'!G19,IF('2 Financial health'!G19=\"Good\",'2 Financial health'!G19,IF('2 Financial health'!G19=\"Outstanding\",'2 Financial health'!G19,\"Complete schedules 1-5\"))))","v":"Complete schedules 1-5"},{"$f":"IF('2 Financial health'!G23=\"SELECT FROM LIST\",\"Complete schedules 1-5\",'2 Financial health'!G23)","v":"Complete schedules 1-5"},{"$f":"IF(#REF!=\"Please enter\",\"Complete schedules 1-4\",#REF!)","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"Please enter\",\"Complete schedules 1-4\",#REF!)","v":{"$error":"#REF!"}}]
[]
[null,5,"I confirm that the most appropriate financial health grade is as shown above.",null,null,null,null,null,"SELECT FROM LIST"]
[]
[null,"6a","I confirm that the external auditor's opinion on the financial statements is:",null,null,null,null,null,"SELECT FROM LIST"]
[]
[null,"6b","I confirm that the reporting accountant's report on regularity includes:",null,null,null,null,null,"SELECT FROM LIST"]
[]
[null,"6c","I confirm that the overall opinion of the college's Audit Committee in their Annual Report is",null,null,null,null,null,"SELECT FROM LIST"]
[]
[null,7,"I confirm that the finance record accurately reflects the audited financial statements for the year. I agree that the data provided may be published by the ESFA. ",null,null,null,null,null,"SELECT FROM LIST"]
[]
[null,8,"I confirm that the college's financial statements will be published on the college website within two months of the date of their approval?",null,null,null,null,null,"SELECT FROM LIST"]
[]
[null,9,"Principal's signature"]
[]
[null,10,"Name",null,null,"Date"]
[]
[null,11,"Contact for queries"]
[null,null,"Telephone number",null,null,"Email address"]
[]
[]
[null,null,"Audit opinions","Regularity conclusions"]
[null,null,"SELECT FROM LIST","SELECT FROM LIST"]
[null,null,"Unqualified","No matters raised"]
[null,null,"Unqualified - emphasis of matter","Matters raised"]
[null,null,"Qualified"]
[null,null,"Qualified - 'except for' limitation"]
[null,null,"Disclaimed"]
[null,null,"Adverse"]

{"sheet":"Contents","index":3,"n_rows":36,"n_cols":4,"rows_kept":36,"cut":false,"hidden":false,"merged":[[29,2,29,3],[30,2,30,3],[31,2,31,3],[32,2,32,3]]}
[null,{"$f":"IF('Cover sheet'!D5=\"\",\"\",'Cover sheet'!D5)","v":""}]
[null,"Contents"]
[]
[]
[null,null,"Schedule 1","Benchmarking data"]
[]
[null,null,"Schedule 2","Financial health grade"]
[]
[null,null,"Schedule 2b","Ratio analysis"]
[]
[null,null,"Schedule 3","Statement of comprehensive income"]
[]
[null,null,"Schedule 4","Balance sheet"]
[]
[null,null,"Schedule 5","Statement of cash flows"]
[]
[null,null,"Schedule 3a","Analysis of income"]
[]
[null,null,"Schedule 3b","Analysis of ESFA income"]
[]
[null,null,"Schedule 3c","Analysis of other funding body income"]
[]
[null,null,"Schedule 3d","Analysis of staff costs"]
[]
[null,null,"Schedule 3e","Analysis of non-pay expenditure"]
[]
[null,null,"Schedule 3f","Miscellaneous details"]
[null,null,null," "]
[null,null,"Key:"]
[null,null,"Click on cell for further guidance"]
[null,null,"Click on cell for detail on the underlying calculation"]
[null,null,"Figures drawn from elsewhere in the financial plan"]
[null,null,"Subtotal/total calculation"]
[]
[null,null,"Version control:"]
[null,"1.0","Version published on gov.uk"]

{"sheet":"1 Benchmarking data","index":4,"n_rows":268,"n_cols":9,"rows_kept":268,"cut":false,"hidden":false,"merged":[[75,2,75,4],[52,2,52,4],[46,2,46,5],[24,2,24,3],[25,2,25,3],[27,2,27,3],[28,2,28,3],[43,2,43,3],[38,2,38,3],[39,2,39,3],[88,2,88,5],[71,2,71,5],[72,2,72,5],[54,2,54,5],[55,2,55,5],[56,2,56,5],[67,2,67,5],[60,2,60,4],[61,2,61,4],[64,2,64,4],[70,2,70,5],[83,2,83,4],[85,2,85,3],[87,2,87,5],[66,2,66,3],[86,2,86,5],[2,1,2,6],[34,2,34,3],[35,2,35,3],[36,2,36,3],[37,2,37,3],[17,2,17,5],[18,2,18,5],[16,2,16,5],[7,2,7,4],[8,2,8,4],[13,2,13,4],[82,2,82,4],[79,2,79,4],[4,2,4,4],[5,2,5,4],[14,2,14,4],[6,2,6,4],[10,2,10,4],[29,2,29,3],[30,2,30,3],[33,2,33,3],[11,2,11,4],[41,2,41,3],[31,2,31,3],[22,2,22,5],[49,2,49,4],[76,2,76,4],[94,2,94,5],[95,2,95,5],[96,2,96,5],[97,2,97,5],[91,2,91,5]]}
[null,{"$f":"Contents!B1","v":""}]
[null,"Schedule 1: Benchmarking data"]
[]
[null,1,"Learners"]
[null,null,"ESFA funded learners",null,null,"Number","Average dedicated funding per learner\n£"]
[null,"1a","Youth (16-18): non-apprenticeship",null,null,null,{"$f":"IFERROR(('3b ESFA income'!G7)/'1 Benchmarking data'!F6*1000,0)","v":0},null,{"$f":"IF(F6=\"\",1,0)","v":1}]
[null,"1b","Youth (16-18): apprenticeship",null,null,null,{"$f":"IFERROR(('3b ESFA income'!G18+'3b ESFA income'!G20+'3b ESFA income'!G22)/'1 Benchmarking data'!F7*1000,0)","v":0},null,{"$f":"IF(F7=\"\",1,0)","v":1}]
[null,"1c","Adult (19+): non-apprenticeship",null,null,null,{"$f":"IFERROR(('3b ESFA income'!G14)/'1 Benchmarking data'!F8*1000,0)","v":0},null,1]
[null,"1d","Adult (19+): apprenticeship",null,null,null,{"$f":"IFERROR(('3b ESFA income'!G19+'3b ESFA income'!G21+'3b ESFA income'!G23)/'1 Benchmarking data'!F9*1000,0)","v":0},null,1]
[]
[null,null,"HEFCE funded learners",null,null,"Number","Average dedicated funding per learner\n£"]
[null,"1e","19+ learners",null,null,null,{"$f":"IFERROR(('3a Income'!G18+'3a Income'!G19)/'1 Benchmarking data'!F12*1000,0)","v":0},null,{"$f":"IF(F12=\"\",1,0)","v":1}]
[]
[null,null,"Total ESFA and HEFCE funded learners",null,null,"Number","Average total income per learner\n£"]
[null,"1f","Total ESFA and HEFCE funded learners",null,null,{"$f":"F6+F7+F8+F9+F12","v":0},{"$f":"IFERROR('3 SOCI'!G12/'1 Benchmarking data'!F15*1000,0)","v":0}]
[]
[null,null,"ESFA learners per funding agreement",null,null,null,"Number"]
[null,"1g","Total Youth (16-18) learners",null,null,null,null,null,{"$f":"IF(G18=\"\",1,0)","v":1}]
[null,"1h","Total Adult (19+) learners",null,null,null,null,null,{"$f":"IF(G19=\"\",1,0)","v":1}]
[]
[null,2,"Staff and pay costs"]
[null,null,null,null,null,null,"£000"]
[null,"2a","SMT salary costs (incl on costs)",null,null,null,null,null,{"$f":"IF(G23=\"\",1,0)","v":1}]
[]
[null,null,null,null,"FTE number","Average cost per FTE \n£","Average learners per FTE"]
[null,"2b","Teaching staff",null,null,{"$f":"IFERROR('3d Staff costs'!G7/'1 Benchmarking data'!E26*1000,0)","v":0},{"$f":"IFERROR($F$15/E26,0)","v":0},null,{"$f":"IF(E26=\"\",1,0)","v":1}]
[]
[null,"2c","Teaching and other support",null,null,{"$f":"IFERROR('3d Staff costs'!G9/'1 Benchmarking data'!E28*1000,0)","v":0},{"$f":"IFERROR($F$15/E28,0)","v":0},null,{"$f":"IF(E28=\"\",1,0)","v":1}]
[null,"2d","Administration",null,null,{"$f":"IFERROR('3d Staff costs'!G10/'1 Benchmarking data'!E29*1000,0)","v":0},{"$f":"IFERROR($F$15/E29,0)","v":0},null,1]
[null,"2e","Operational",null,null,{"$f":"IFERROR('3d Staff costs'!G11/'1 Benchmarking data'!E30*1000,0)","v":0},{"$f":"IFERROR($F$15/E30,0)","v":0},null,1]
[null,"2f","Maintenance",null,null,{"$f":"IFERROR('3d Staff costs'!G12/'1 Benchmarking data'!E31*1000,0)","v":0},{"$f":"IFERROR($F$15/E31,0)","v":0},null,1]
[null,"2g","Total non-teaching staff",null,{"$f":"SUM(E28:E31)","v":0},{"$f":"IFERROR(SUM('3d Staff costs'!G9:G12)/'1 Benchmarking data'!E32*1000,0)","v":0},{"$f":"IFERROR($F$15/E32,0)","v":0}]
[]
[null,"2h","Catering, residences and conferences",null,null,{"$f":"IFERROR('3d Staff costs'!G13/'1 Benchmarking data'!E34*1000,0)","v":0},{"$f":"IFERROR($F$15/E34,0)","v":0},null,{"$f":"IF(E34=\"\",1,0)","v":1}]
[null,"2i","Farming activities",null,null,{"$f":"IFERROR('3d Staff costs'!G14/'1 Benchmarking data'!E35*1000,0)","v":0},0,null,1]
[null,"2j","Creche",null,null,{"$f":"IFERROR('3d Staff costs'!G15/'1 Benchmarking data'!E36*1000,0)","v":0},0,null,1]
[null,"2k","Other income generating activities",null,null,{"$f":"IFERROR('3d Staff costs'!G16/'1 Benchmarking data'!E37*1000,0)","v":0},0,null,1]
[null,"2l","SFA/EFA funded franchised provision",null,null,{"$f":"IFERROR('3d Staff costs'!G17/'1 Benchmarking data'!E38*1000,0)","v":0},0,null,1]
[null,"2m","Other staff",null,null,{"$f":"IFERROR('3d Staff costs'!G19/'1 Benchmarking data'!E39*1000,0)","v":0},0,null,1]
[null,"2n","Total other staff",null,{"$f":"SUM(E34:E39)","v":0},{"$f":"IFERROR(SUM('3d Staff costs'!G13:G19)/'1 Benchmarking data'!E40*1000,0)","v":0},0]
[]
[null,"2o","Total staff",null,{"$f":"E26+E32+E40","v":0},{"$f":"IFERROR(SUM('3d Staff costs'!G7:G19)/'1 Benchmarking data'!E42*1000,0)","v":0},{"$f":"IFERROR($F$15/E42,0)","v":0}]
[]
[null,"2p","Of which: SMT",null,null,{"$f":"IFERROR(G23/'1 Benchmarking data'!E44*1000,0)","v":0},{"$f":"IFERROR($F$15/E44,0)","v":0},null,{"$f":"IF(E44=\"\",1,0)","v":1}]
[]
[null,null,null,null,null,null,"Hours"]
[null,"2q","Contracted teaching hours per annum per standard contract",null,null,null,null,null,{"$f":"IF(G47=\"\",1,0)","v":1}]
[]
[null,null,null,null,null,{"$f":"G49-1","v":2016},{"$f":"'Cover sheet'!C14","v":"2017"}]
[null,"2r","LGPS employer contribution rate (%)",null,null,null,null,null,{"$f":"IF(G50=\"\",1,0)","v":1}]
[null,null,null,null,null,null,null,null,{"$f":"IF(F50=\"\",1,0)","v":1}]
[null,null,null,null,null,"Number","Average pensions surplus/(deficit) per member £\n£"]
[null,"2s","Number of LGPS members",null,null,null,{"$f":"IFERROR('3f Miscellaneous'!G47/'1 Benchmarking data'!F53*1000,0)","v":0},null,{"$f":"IF(F53=\"\",1,0)","v":1}]
[]
[null,"2t","Do you outsource payroll?",null,null,null,null,null,{"$f":"IF(G55=\"\",1,0)","v":1}]
[null,"2q","If yes, cost of outsourcing (£000)",null,null,null,null,null,{"$f":"IF(G56=\"\",1,0)","v":1}]
[null,"2u","Average costs per FTE staff (£)",null,null,null,{"$f":"IFERROR(G56*1000/E42,0)","v":0}]
[]
[null,3,"Non-pay expenditure"]
[null,null,null,null,null,"Expenditure\n£000","Average cost per learner\n£"]
[null,"3a","Teaching departments non-pay expenditure",null,null,{"$f":"'3e Non-pay costs'!G7","v":0},{"$f":"IFERROR(F61*1000/$F$15,0)","v":0}]
[null,"3b","Teaching and other support non-pay expenditure",null,null,{"$f":"'3e Non-pay costs'!G8","v":0},{"$f":"IFERROR(F62*1000/$F$15,0)","v":0}]
[]
[null,null,null,null,null,"Expenditure\n£000","Average cost per FTE staff\n£"]
[null,"3c","Staff training costs (included within non-pay expenditure)",null,null,null,{"$f":"IFERROR(F65*1000/E42,0)","v":0},null,{"$f":"IF(F65=\"\",1,0)","v":1}]
[]
[null,null,null,null,null,null,"£000"]
[null,"3d","Non-recoverable VAT",null,null,null,null,null,{"$f":"IF(G68=\"\",1,0)","v":1}]
[]
[null,4,"Catering"]
[null,"4a","Do you outsource catering?",null,null,null,null,null,{"$f":"IF(G71=\"\",1,0)","v":1}]
[null,"4b","If yes, cost of sales %"]
[null,"4c","Catering surplus/(deficit) (£000)"]
[]
[null,5,"Property & Fixed assets"]
[null,"5a","Premise Area (m²)",null,null,null,{"$f":"IFERROR(F76/F15,0)","v":0},null,{"$f":"IF(F76=\"\",1,0)","v":1}]
[null,"5b","Running Costs",null,null,{"$f":"'3d Staff costs'!G10+'3d Staff costs'!G11+'3d Staff costs'!G12+'3e Non-pay costs'!G9+'3e Non-pay costs'!G10+'3e Non-pay costs'!G11","v":0}]
[]
[null,null,null,null,null,"IT equipment","Other equipment"]
[null,"5c","Capitalisation threshold (£000)",null,null,null,null,null,{"$f":"IF(F80=\"\",1,0)","v":1}]
[null,null,null,null,null,null,null,null,{"$f":"IF(G80=\"\",1,0)","v":1}]
[null,null,null,null,null,"Number","Average FTE staff/learners per computer\n£000"]
[null,"5d","Staff computers",null,null,null,{"$f":"IFERROR(E42/F83,0)","v":0},null,{"$f":"IF(F83=\"\",1,0)","v":1}]
[null,"5e","Learner computers",null,null,null,{"$f":"IFERROR(F15/F84,0)","v":0},null,{"$f":"IF(F84=\"\",1,0)","v":1}]
[]
[null,null,null,null,null,null,"£000"]
[null,"5f","Spend on IT hardware",null,null,null,null,null,{"$f":"IF(G87=\"\",1,0)","v":1}]
[null,"5g","Spend on IT software",null,null,null,null,null,{"$f":"IF(G88=\"\",1,0)","v":1}]
[null,"5h","Spend on IT contracted services",null,null,null,null,null,{"$f":"IF(G89=\"\",1,0)","v":1}]
[]
[null,6,"Accruals",null,null,null,"£000"]
[null,"6a","Accrual for holiday pay and sabbatical leave",null,null,null,null,null,{"$f":"IF(G92=\"\",1,0)","v":1}]
[]
[null,7,"Subsidaries"]
[null,"7a","Does the college sponsor any academy trusts?",null,null,null,"SELECT FROM LIST"]
[null,"7b","Is the sponsored academy trust(s) included in the college's consolidated accounts?",null,null,null,"SELECT FROM LIST"]
[null,"7c","How many subsidaries does the college have?",null,null,null,0]
[null,"7d","Have all subsidary companies been included in the college's consolidated accounts?",null,null,null,"SELECT FROM LIST"]
[]
[]
[null,null,"Overall completeness of information",null,{"$f":"IF(SUM(I1:I92)>0,\"Incomplete. Please review outstanding entries, including 0 values\",\"No Warnings To Raise\")","v":"Incomplete. Please review outstanding entries, including 0 values"}]
[]
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[null,null,null,null,"`"]

{"sheet":"2 Financial health","index":5,"n_rows":101,"n_cols":7,"rows_kept":101,"cut":false,"hidden":false,"merged":[[5,1,5,4],[25,1,32,6],[6,2,6,4],[7,2,7,4],[8,2,8,4],[11,1,11,4],[12,2,12,4],[13,2,13,4],[14,2,14,4],[16,2,16,4],[18,2,18,4],[22,2,22,4],[19,2,19,4],[20,2,20,4]]}
[null,{"$f":"Contents!B1","v":""}]
[null,"Schedule 2: Financial health grade"]
[]
[null,null,null,null,null,"Cross reference",{"$f":"+'Cover sheet'!C14","v":"2017"}]
[]
[null,"Ratios"]
[null,1,"Adjusted current ratio ",null,null,"2b Ratios #2d",{"$f":"+'2b Ratios'!G11","v":0}]
[null,2,"EBITDA as a % of income - education specific",null,null,"2b Ratios #5j",{"$f":"'2b Ratios'!G35","v":0}]
[null,3,"Borrowing as a % of income ",null,null,"2b Ratios #4c",{"$f":"+'2b Ratios'!G21","v":0}]
[]
[]
[null,"Calculation of grade"]
[null,4,"Adjusted current ratio ",null,null,null,{"$f":"IF(SUM(G7:G9)=0,\"\",IF(G7<0.5,0,VLOOKUP(G7,$E$42:$G$51,2,TRUE)))","v":""}]
[null,5,"EBITDA as a % of income - education specific",null,null,null,{"$f":"IF(SUM(G7:G9)=0,\"\",IF(G8<0.01,0,VLOOKUP(G8,$E$54:$G$63,2,TRUE)))","v":""}]
[null,6,"Borrowing as a % of income ",null,null,null,{"$f":"IF(SUM(G7:G9)=0,\"\",IF(G9>=0.6,0,VLOOKUP(G9,$E$66:$G$76,2,TRUE)))","v":""}]
[]
[null,7,"Total points",null,null,null,{"$f":"SUM(G13,G14,G15)","v":0}]
[]
[null,8,"Financial health grade (automated)",null,null,null,{"$f":"IF('3 SOCI'!G43<0,\"Inadequate\",IF(SUM(G7:G9)=0,\"\",IF(MIN(G13:G15)=0,IF(G17<111,\"Inadequate\",\"Satisfactory\"),IF(G17<111,\"Inadequate\",IF(G17<171,\"Satisfactory\",IF(G17<231,\"Good\",\"Outstanding\"))))))","v":""}]
[null,"8a","Automated Moderation - EFS",null,null,null,{"$f":"IF('3c Other agency income'!G11>0,\"Yes\",\"No\")","v":"No"}]
[null,"8b","Automated Moderation - Ratio score of zero",null,null,null,{"$f":"IF(OR(G13=0,G14=0,G15=0),\"Yes\", \"No\")","v":"No"}]
[]
[null,9,"College self-assessment",null,null,null,"SELECT FROM LIST"]
[]
[null,"Optional narrative box "]
[null,"<Where you have moderated the college's financial health grade, please indicate which of the moderation criteria are applicable>"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,"Self assessment:","SELECT FROM LIST"]
[null,null,null,null,null,"Inadequate"]
[null,null,null,null,null,"Satisfactory"]
[null,null,null,null,null,"Good"]
[null,null,null,null,null,"Outstanding"]
[]
[null,null,null,null,"Lookup","Points","Adj current ratio"]
[null,null,null,null,0.5,10,">/= 0.5"]
[null,null,null,null,0.6,20,">/= 0.6"]
[null,null,null,null,0.7,30,">/= 0.7"]
[null,null,null,null,0.8,40,">/= 0.8"]
[null,null,null,null,1,50,">/= 1.0"]
[null,null,null,null,1.2,60,">/= 1.2"]
[null,null,null,null,1.4,70,">/= 1.4"]
[null,null,null,null,1.6,80,">/= 1.6"]
[null,null,null,null,1.8,90,">/= 1.8"]
[null,null,null,null,2,100,">/= 2.0"]
[]
[null,null,null,null,"Lookup","Points","Sector EBITDA as % income "]
[null,null,null,null,0.01,10,">/= 1"]
[null,null,null,null,0.02,20,">/= 2"]
[null,null,null,null,0.03,30,">/= 3"]
[null,null,null,null,0.04,40,">/= 4"]
[null,null,null,null,0.05,50,">/= 5"]
[null,null,null,null,0.06,60,">/= 6"]
[null,null,null,null,7.0000000000000007E-2,70,">/= 7"]
[null,null,null,null,0.08,80,">/= 8"]
[null,null,null,null,0.09,90,">/= 9"]
[null,null,null,null,0.1,100,">/= 10"]
[]
[null,null,null,null,"Lookup","Points","Borrowing as a % of income"]
[null,null,null,null,0,100,0]
[null,null,null,null,9.9999999999999998E-13,90,"<10"]
[null,null,null,null,9.9999999999E-2,80,"<20"]
[null,null,null,null,0.19999999999900001,70,"<30"]
[null,null,null,null,0.29999999999900001,60,"<35"]
[null,null,null,null,0.349999999999,50,"<40"]
[null,null,null,null,0.39999999999899999,40,"<45"]
[null,null,null,null,0.44999999999899998,30,"<50"]
[null,null,null,null,0.49999999999900002,20,"<55"]
[null,null,null,null,0.54999999999899996,10,"<60"]
[null,null,null,null,0.599999999999,0,">=60"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,{"$f":"IF(SUM(I1:I92)>0,\"Incomplete. Please review outstanding entries, including 0 values\",\"No Warnings To Raise\")","v":"No Warnings To Raise"}]

{"sheet":"2b Ratios","index":6,"n_rows":64,"n_cols":7,"rows_kept":64,"cut":false,"hidden":false,"merged":[[61,2,61,4],[45,2,45,4],[48,2,48,4],[47,2,47,4],[57,2,57,4],[60,2,60,4],[55,2,55,4],[52,2,52,4],[59,2,59,4],[46,2,46,4],[50,2,50,4],[12,2,12,4],[14,2,14,4],[15,2,15,4],[44,2,44,4],[56,2,56,4],[53,2,53,4],[28,2,28,4],[33,2,33,4],[64,1,71,6],[19,2,19,4],[20,2,20,4],[29,2,29,4],[30,2,30,4],[36,2,36,4],[31,2,31,4],[32,2,32,4],[34,2,34,4],[38,2,38,4],[39,2,39,4],[40,2,40,4],[41,2,41,4],[51,2,51,4],[58,2,58,4],[42,2,42,4],[4,2,4,4],[6,2,6,4],[7,2,7,4],[37,2,37,4],[9,2,9,4],[10,2,10,4],[17,2,17,4],[18,2,18,4],[27,2,27,4],[24,2,24,4],[25,2,25,4],[21,2,21,4],[22,2,22,4],[8,2,8,4],[26,2,26,4],[11,2,11,4]]}
[null,{"$f":"Contents!B1","v":""}]
[null,"Schedule 2b: Ratio analysis"]
[null,null,null,null,null,"Cross reference",{"$f":"+'Cover sheet'!C14","v":"2017"}]
[]
[null,1,"Income used in ratio analysis (£000)",null,null,null,{"$f":"'3a Income'!G68-'3a Income'!G12-'3a Income'!G20-'3a Income'!G57-'3a Income'!G65","v":0}]
[]
[null,2,"Liquidity"]
[null,"2a","Cash days in hand",null,null,null,{"$f":"IF(G5=0,0,(('4 BS'!G20+'4 BS'!G21-'4 BS'!G26)/G5)*365)","v":0}]
[null,"2b","Adjusted cash days in hand",null,null,null,{"$f":"IF(G5=0,0,(('4 BS'!G21-'4 BS'!G26)/G5)*365)","v":0}]
[null,"2c","Current ratio",null,null,null,{"$f":"IF('4 BS'!G36=0,0,'4 BS'!G23/-'4 BS'!G36)","v":0}]
[null,"2d","Adjusted current ratio",null,null,null,{"$f":"IF('4 BS'!G36=0,0,('4 BS'!G23-'4 BS'!G20-'4 BS'!G16)/(-'4 BS'!G36-'4 BS'!G35-'1 Benchmarking data'!G92))","v":0}]
[null,"2e","Trade debtors days - excl funding body grants",null,null,null,{"$f":"IF('3a Income'!G19+'3a Income'!G45+'3a Income'!G50+'3a Income'!G60-'3a Income'!G57=0,0,'4 BS'!G18/('3a Income'!G19+'3a Income'!G45+'3a Income'!G50+'3a Income'!G60-'3a Income'!G57)*365)","v":0}]
[null,"2f","Trade creditors days - non-pay expenditure",null,null,null,{"$f":"IF('3e Non-pay costs'!G22=0,0,'4 BS'!G30/('3e Non-pay costs'!G22)*365)","v":0}]
[]
[null,3,"Ability to generate cash"]
[null,"3a","Cash generated from operations to income",null,null,null,{"$f":"IF(G5=0,0,'5 Cashflow'!G29/G5)","v":0}]
[]
[null,4,"Gearing"]
[null,"4a","Debt charges as a % of income",null,null,null,{"$f":"IF(G5=0,0,-('5 Cashflow'!G48+'5 Cashflow'!G49+'5 Cashflow'!G45+'5 Cashflow'!G46)/G5)","v":0}]
[null,"4b","Interest as a % of income",null,null,null,{"$f":"IF(G5=0,0,-('5 Cashflow'!G45+'5 Cashflow'!G46)/G5)","v":0}]
[null,"4c","Total borrowing as a % of income",null,null,null,{"$f":"IF(G5=0,0,('4 BS'!G26+'4 BS'!G27+'4 BS'!G28+'4 BS'!G29+'4 BS'!G44+'4 BS'!G43+'4 BS'!G45)/G5)","v":0}]
[null,"4d","Total borrowing as a % of reserves \n(excl revaluation reserve / excl surplus or deficit in pension scheme)",null,null,null,{"$f":"IF(('4 BS'!G61-'4 BS'!G58-'3f Miscellaneous'!G47)=0,0,('4 BS'!G26+'4 BS'!G27+'4 BS'!G28+'4 BS'!G29+'4 BS'!G43+'4 BS'!G44+'4 BS'!G45)/('4 BS'!G61-'4 BS'!G58-'3f Miscellaneous'!G47))","v":0}]
[null,"4e","Total borrowing as a % of reserves and borrowing \n(excl revaluation reserve / excl surplus or deficit in pension scheme)",null,null,null,{"$f":"IF(('4 BS'!G61-'4 BS'!G58-'3f Miscellaneous'!G47+'4 BS'!G26+'4 BS'!G27+'4 BS'!G28+'4 BS'!G29+'4 BS'!G43+'4 BS'!G44+'4 BS'!G45)=0,0,('4 BS'!G26+'4 BS'!G27+'4 BS'!G28+'4 BS'!G29+'4 BS'!G43+'4 BS'!G44+'4 BS'!G45)/('4 BS'!G61-'4 BS'!G58-'3f Miscellaneous'!G47+'4 BS'!G26+'4 BS'!G27+'4 BS'!G28+'4 BS'!G29+'4 BS'!G43+'4 BS'!G44+'4 BS'!G45))","v":0}]
[]
[null,5,"Margin"]
[null,"5a","Total surplus/(deficit) for the year (£000s)",null,null,"3-SOCI #7",{"$f":"+'3 SOCI'!G34","v":0}]
[null,"5b","Total surplus/(deficit) as a % of income",null,null,null,{"$f":"IF(G5=0,0,G26/G5)","v":0}]
[null,"5c","Total comprehensive income as a % of income",null,null,null,{"$f":"IF(G5=0,0,'3 SOCI'!G39/G5)","v":0}]
[null,"5d","Available reserves as a % of income",null,null,null,{"$f":"IF(G5=0,0,('4 BS'!G60+'4 BS'!G51)/G5)","v":0}]
[null,"5e","Adjusted Operating Surplus (Deficit) (£000s)",null,null,null,{"$f":"'3 SOCI'!G27+'3 SOCI'!G43+'3 SOCI'!G44+'3 SOCI'!G46+'3 SOCI'!G24+'3e Non-pay costs'!G26","v":0}]
[null,"5f","Adjusted Operating Ratio",null,null,null,{"$f":"IF(G5=0,0,G30/G5)","v":0}]
[null,"5g","EBITDA - standard (£000)",null,null,null,{"$f":"'3 SOCI'!G19-'3a Income'!G64","v":0}]
[null,"5h","EBITDA as a % of income - standard",null,null,null,{"$f":"IF(G5=0,0,G32/G5)","v":0}]
[null,"5i","EBITDA - education specific (£000)",null,null,"3-SOCI #9g",{"$f":"'3 SOCI'!G48","v":0}]
[null,"5j","EBITDA as a % of income - education specific",null,null,null,{"$f":"IF(G5=0,0,G34/G5)","v":0}]
[]
[null,6,"Income"]
[null,"6a","Year on year increase - income"]
[null,"6b","Dependency on EFA income",null,null,null,{"$f":"IF(G5=0,0,('3a Income'!G9+'3a Income'!G13)/G5)","v":0}]
[null,"6c","Dependency on SFA income",null,null,null,{"$f":"IF(G5=0,0,('3a Income'!G10+'3a Income'!G14)/G5)","v":0}]
[null,"6d","Dependency on European income",null,null,null,{"$f":"IF(G5=0,0,('3a Income'!G48+'3a Income'!G11)/G5)","v":0}]
[null,"6e","Dependency on Higher Education income",null,null,null,{"$f":"IF(G5=0,0,('3a Income'!G18+'3a Income'!G19+'3a Income'!G21+'3a Income'!G42)/G5)","v":0}]
[null,"6f","Dependency on all other income",null,null,null,{"$f":"IF(G5=0,0,(('3a Income'!G27+'3a Income'!G45-'3a Income'!G42+'3a Income'!G49+'3a Income'!G60-'3a Income'!G57+'3a Income'!G66-'3a Income'!G65)/G5))","v":0}]
[]
[null,7,"Income Generating Activities"]
[null,"7a","Contribution from catering, residences and conferences (£000)",null,null,null,{"$f":"'3a Income'!G53-'3d Staff costs'!G13-'3e Non-pay costs'!G14","v":0}]
[null,"7b","Contribution from farming (£000)",null,null,null,{"$f":"'3a Income'!G54-'3d Staff costs'!G14-'3e Non-pay costs'!G15","v":0}]
[null,"7c","Contribution from creche (£000)",null,null,null,{"$f":"'3a Income'!G55-'3d Staff costs'!G15-'3e Non-pay costs'!G16","v":0}]
[null,"7d","Contribution from other income generating activities (£000)",null,null,null,{"$f":"'3a Income'!G56-'3d Staff costs'!G16-'3e Non-pay costs'!G17","v":0}]
[]
[null,8,"Expenditure"]
[null,"8a","Administration costs as a % of total expenditure \n(before depreciation, interest and tax costs)",null,null,null,{"$f":"IF('3 SOCI'!G17=0,0,(('3e Non-pay costs'!G9+'3d Staff costs'!G10)/'3 SOCI'!G17))","v":0}]
[null,"8b","Year on year increase - other operating expenditure"]
[null,"8c","Premises cost - staff and non-pay (£) per m²",null,null,null,{"$f":"IF('1 Benchmarking data'!F76=0,0,('3e Non-pay costs'!G10+'3e Non-pay costs'!G11+'3e Non-pay costs'!G13+'3d Staff costs'!G11+'3d Staff costs'!G12)*1000/'1 Benchmarking data'!F76)","v":0}]
[]
[null,9,"Staffing"]
[null,"9a","Staff costs (incl contract tuition services/excl restructuring) as % of income",null,null,null,{"$f":"IF(G5=0,0,'3d Staff costs'!G22/G5)","v":0}]
[null,"9b","Staff costs (as above) as % of income (excl franchised provision income)",null,null,null,{"$f":"IF(G5=0,0,'3d Staff costs'!G22/(G5-'3b ESFA income'!G31))","v":0}]
[null,"9c","Staff costs (incl contract tuition services/excl pensions adjustment/excl restructuring) as % of income",null,null,null,{"$f":"IF(G5=0,0,SUM('3d Staff costs'!G7:G19)/G5)","v":0}]
[null,"9d","Staff costs (as above) as % of income (excl franchised provision income)",null,null,null,{"$f":"IF(G5=0,0,(SUM('3d Staff costs'!G7:G19))/(G5-'3b ESFA income'!G31))","v":0}]
[null,"9e","Staff restructuring costs as % of staff costs (incl restructuring)",null,null,null,{"$f":"IF('3d Staff costs'!G30=0,0,'3d Staff costs'!G28/'3d Staff costs'!G30)","v":0}]
[null,"9f","Year on year increase - staff costs (excl restructuring)"]
[]
[null,"Optional narrative box "]

{"sheet":"3 SOCI","index":7,"n_rows":50,"n_cols":9,"rows_kept":50,"cut":false,"hidden":false,"merged":[[40,2,40,4],[44,2,44,4],[42,2,42,4],[50,1,57,6],[41,2,41,4],[47,2,47,4],[43,2,43,4],[45,2,45,4],[46,2,46,4],[38,2,38,4],[11,2,11,4],[36,2,36,4],[37,2,37,4],[35,2,35,4],[9,2,9,4],[33,2,33,4],[24,2,24,4],[30,2,30,4],[31,2,31,4],[29,2,29,4],[26,2,26,4],[2,5,3,5],[5,2,5,4],[13,2,13,4],[20,2,20,4],[28,2,28,4],[23,2,23,4],[15,2,15,4],[21,2,21,4],[22,2,22,4],[16,2,16,4],[18,2,18,4],[6,2,6,4],[14,2,14,4],[7,2,7,4],[8,2,8,4],[10,2,10,4]]}
[null,{"$f":"Contents!B1","v":""}]
[null,"Schedule 3: Statement of comprehensive income"]
[null,null,null,null,null,"Cross reference",{"$f":"'Cover sheet'!C14","v":"2017"}]
[null,null,null,null,null,null,"£000"]
[]
[null,1,"Income"]
[null,"1a","Funding body grants ",null,null,"3a Income #1d",{"$f":"+'3a Income'!G29","v":0}]
[null,"1b","Tuition fees and education contracts",null,null,"3a Income #2n",{"$f":"+'3a Income'!G45","v":0}]
[null,"1c","Other grants and contracts",null,null,"3a Income #3c",{"$f":"+'3a Income'!G50","v":0}]
[null,"1d","Other income ",null,null,"3a Income #4h",{"$f":"+'3a Income'!G60","v":0}]
[null,"1e","Endowment and investment income",null,null,"3a Income #5d",{"$f":"+'3a Income'!G66","v":0}]
[null,"1f","Total income",null,null,null,{"$f":"SUM(G7:G11)","v":0}]
[]
[null,2,"Expenditure"]
[null,"2a","Staff costs",null,null,"3d Staff costs #3",{"$f":"'3d Staff costs'!G30","v":0}]
[null,"2b","Other operating expenses",null,null,"3e Non-pay costs #1p",{"$f":"+'3e Non-pay costs'!G22","v":0}]
[null,"2c","Total expenditure",null,null,null,{"$f":"SUM(G15:G16)","v":0}]
[]
[null,3,"Surplus/(deficit) before interest, tax, depreciation and amortisation costs",null,null,null,{"$f":"+G12-G17","v":0}]
[]
[null,4,"Interest, tax, depreciation and amortisation costs"]
[null,"4a","Depreciation and amortisation",null,null,null,null,null,{"$f":"IF(G22=\"\",1,0)","v":1}]
[null,"4b","Interest and other finance costs",null,null,"3e Non-pay costs #2e",{"$f":"'3e Non-pay costs'!G29","v":0}]
[null,"4c","Taxation",null,null,null,null,null,{"$f":"IF(G24=\"\",1,0)","v":1}]
[null,"4d","Total interest, tax, depreciation and amortisation costs",null,null,null,{"$f":"SUM(G22:G24)","v":0}]
[]
[null,5,"Surplus/(deficit) after interest, tax, depreciation and amortisation costs",null,null,null,{"$f":"+G19-G25","v":0}]
[]
[null,6,"Other gains and losses"]
[null,"6a","Gain/(loss) on disposal of fixed assets",null,null,null,null,null,{"$f":"IF(G30=\"\",1,0)","v":1}]
[null,"6b","Gain/(loss) on investments",null,null,null,null,null,{"$f":"IF(G31=\"\",1,0)","v":1}]
[null,"6c","Total other gains and losses",null,null,null,{"$f":"SUM(G30:G31)","v":0}]
[]
[null,7,"Total surplus/(deficit) for the year",null,null,null,{"$f":"+G27+G32","v":0}]
[]
[null,8,"Other comprehensive income"]
[null,"8a","Transfer (to)/from revaluation reserve",null,null,null,null,null,{"$f":"IF(G37=\"\",1,0)","v":1}]
[null,"8b","Actuarial gain/(loss) on LGPS",null,null,"3f Miscellaneous #6h",{"$f":"'3f Miscellaneous'!G44","v":0}]
[null,"8d","Total comprehensive income",null,null,null,{"$f":"SUM(G34:G38)","v":0}]
[]
[null,9,"Memorandum - adjustments to surplus/(deficit) for ratios"]
[null,"9a","Surplus/(deficit) before interest, tax, depreciation and amortisation costs",null,null,"3 SOCI #3",{"$f":"G19","v":0}]
[null,"9b","Add back: ESFA Support Grants",null,null,"3c Other agency income #1e +#1f",{"$f":"-'3c Other agency income'!G11-'3c Other agency income'!G12","v":0}]
[null,"9c","Add back: Pension finance income",null,null,"3a Income #5c",{"$f":"-'3a Income'!G65","v":0}]
[null,"9d","Add back: Bank interest and investment income",null,null,"3a Income #5b",{"$f":"-'3a Income'!G64","v":0}]
[null,"9e","Add back: Other FRS102 (28) adjustments",null,null,"3d Staff costs \n#1n + #1o",{"$f":"+'3d Staff costs'!G20+'3d Staff costs'!G21","v":0}]
[null,"9f","Add back: Release of capital grants",null,null,"3a Income \n#1aiv + #1biii + #4e",{"$f":"-'3a Income'!G12-'3a Income'!G20-'3a Income'!G57","v":0}]
[null,"9g","EBITDA - education specific",null,null,null,{"$f":"SUM(G42:G47)","v":0}]
[null,null,"Overall completeness of information",null,{"$f":"IF(SUM(I1:I48)>0,\"Incomplete. Please review outstanding entries, including 0 values\",\"No Warnings To Raise\")","v":"Incomplete. Please review outstanding entries, including 0 values"}]
[null,"Optional narrative box "]

{"sheet":"4 BS","index":8,"n_rows":64,"n_cols":9,"rows_kept":64,"cut":false,"hidden":false,"merged":[[64,1,71,6],[45,2,45,4],[47,2,47,4],[58,2,58,4],[59,2,59,4],[60,2,60,4],[51,2,51,4],[52,2,52,4],[56,2,56,4],[57,2,57,4],[34,2,34,4],[46,2,46,4],[54,2,54,4],[50,2,50,4],[49,2,49,4],[35,2,35,4],[37,2,37,4],[39,2,39,4],[41,2,41,4],[42,2,42,4],[44,2,44,4],[43,2,43,4],[29,2,29,4],[30,2,30,4],[31,2,31,4],[32,2,32,4],[33,2,33,4],[22,2,22,4],[24,2,24,4],[25,2,25,4],[26,2,26,4],[28,2,28,4],[27,2,27,4],[2,5,3,5],[17,2,17,4],[18,2,18,4],[19,2,19,4],[20,2,20,4],[5,2,5,4],[6,2,6,4],[7,2,7,4],[16,2,16,4],[14,2,14,4],[15,2,15,4],[8,2,8,4],[9,2,9,4],[10,2,10,4],[12,2,12,4]]}
[null,{"$f":"Contents!B1","v":""}]
[null,"Schedule 4: Balance sheet"]
[null,null,null,null,null,"Cross reference",{"$f":"+'Cover sheet'!C14","v":"2017"}]
[null,null,null,null,null,null,"£000"]
[]
[null,1,"Non current assets"]
[null,"1a","Land & buildings",null,null,null,null,null,{"$f":"IF(G7=\"\",1,0)","v":1}]
[null,"1b","Equipment",null,null,null,null,null,{"$f":"IF(G8=\"\",1,0)","v":1}]
[null,"1c","Investments",null,null,null,null,null,{"$f":"IF(G9=\"\",1,0)","v":1}]
[null,"1d","Other",null,null,null,null,null,{"$f":"IF(G10=\"\",1,0)","v":1}]
[null,"1e","Total non current assets",null,null,null,{"$f":"SUM(G7:G10)","v":0}]
[]
[null,2,"Debtors: amounts falling due after one year",null,null,null,null,null,{"$f":"IF(G13=\"\",1,0)","v":1}]
[]
[null,3,"Current assets"]
[null,"3a","Fixed assets held for sale",null,null,null,null,null,{"$f":"IF(G16=\"\",1,0)","v":1}]
[null,"3b","Stock",null,null,null,null,null,1]
[null,"3c","Trade receivables",null,null,null,null,null,1]
[null,"3d","Other receivables",null,null,null,null,null,1]
[null,"3ei","Restricted cash and short-term investments",null,null,null,null,null,1]
[null,"3eii","Cash and cash equivalents",null,null,null,null,null,{"$f":"IF(G21=\"\",1,0)","v":1}]
[null,"3eiii","Short term investments",null,null,null,null,null,{"$f":"IF(G22=\"\",1,0)","v":1}]
[null,"3f","Total current assets",null,null,null,{"$f":"SUM(G16:G22)","v":0}]
[]
[null,4,"Creditors: amounts falling due within one year"]
[null,"4a","Overdrafts",null,null,null,null,null,{"$f":"IF(G26=\"\",1,0)","v":1}]
[null,"4b","Loans (ESFA Support)",null,null,null,null,null,1]
[null,"4c","Bank and Other Commercial loans",null,null,null,null,null,1]
[null,"4d","Capital element of finance leases",null,null,null,null,null,1]
[null,"4e","Trade creditors",null,null,null,null,null,1]
[null,"4f","Tax and pension contributions",null,null,null,null,null,1]
[null,"4g","Payments on account",null,null,null,null,null,1]
[null,"4h","Fixed asset creditors",null,null,null,null,null,1]
[null,"4i","Other",null,null,null,null,null,1]
[null,"4j","Capital grants",null,null,null,null,null,1]
[null,"4k","Total creditors: amounts falling due within one year",null,null,null,{"$f":"-SUM(G26:G35)","v":0}]
[]
[null,5,"Net current assets/(liabilities)",null,null,null,{"$f":"+G23+G36","v":0}]
[]
[null,6,"Total assets less current liabilities",null,null,null,{"$f":"G38+G11+G13","v":0}]
[]
[null,7,"Creditors: amounts falling due after one year"]
[null,"7a","Loans (ESFA Support)",null,null,null,null,null,{"$f":"IF(G43=\"\",1,0)","v":1}]
[null,"7b","Bank and Other Commercial loans",null,null,null,null,null,{"$f":"IF(G44=\"\",1,0)","v":1}]
[null,"7c","Capital element of finance leases",null,null,null,null,null,{"$f":"IF(G45=\"\",1,0)","v":1}]
[null,"7d","Other liabilities",null,null,null,null,null,{"$f":"IF(G46=\"\",1,0)","v":1}]
[null,"7e","Capital grants",null,null,null,null,null,{"$f":"IF(G47=\"\",1,0)","v":1}]
[null,"7f","Total creditors: amounts falling due after one year",null,null,null,{"$f":"-SUM(G43:G47)","v":0}]
[]
[null,8,"Provisions"]
[null,"8a","Defined benefit obligations",null,null,"3f Miscellaneous #6k",{"$f":"-'3f Miscellaneous'!G47","v":0}]
[null,"8b","Other provisions",null,null,null,null,null,{"$f":"IF(G52=\"\",1,0)","v":1}]
[null,"8c","Total provisions",null,null,null,{"$f":"-SUM(G51:G52)","v":0}]
[]
[null,9,"Total net assets",null,null,null,{"$f":"G40+G48+G53","v":0}]
[]
[null,10,"Reserves"]
[null,"10a","Revaluation reserve",null,null,null,null,null,{"$f":"IF(G58=\"\",1,0)","v":1}]
[null,"10b","Restricted reserves",null,null,null,null,null,{"$f":"IF(G59=\"\",1,0)","v":1}]
[null,"10c","I&E reserve",null,null,"3f Miscellaneous #5h",{"$f":"'3f Miscellaneous'!G32","v":0}]
[null,"10d","Total reserves",null,null,null,{"$f":"SUM(G58:G60)","v":0}]
[]
[null,null,null,null,null,null,{"$f":"IF(ROUND(G55,0)=ROUND(G61,0),\"\",\"Does not balance\")","v":""}]
[null,"Optional narrative box ",null,"Overall completeness of information",null,null,{"$f":"IF(SUM(I1:I63)>0,\"Incomplete. Please review outstanding entries, including 0 values\",\"No Warnings To Raise\")","v":"Incomplete. Please review outstanding entries, including 0 values"}]

{"sheet":"5 Cashflow","index":9,"n_rows":60,"n_cols":9,"rows_kept":60,"cut":false,"hidden":false,"merged":[[17,2,17,4],[18,2,18,4],[20,2,20,4],[19,2,19,4],[36,2,36,4],[5,2,5,4],[33,2,33,4],[32,2,32,4],[22,2,22,4],[14,2,14,4],[15,2,15,4],[16,2,16,4],[24,2,24,4],[10,2,10,4],[11,2,11,4],[12,2,12,4],[13,2,13,4],[6,2,6,4],[7,2,7,4],[9,2,9,4],[27,2,27,4],[55,2,55,4],[23,2,23,4],[60,1,67,6],[41,2,41,4],[25,2,25,4],[26,2,26,4],[34,2,34,4],[40,2,40,4],[49,2,49,4],[39,2,39,4],[37,2,37,4],[38,2,38,4],[2,5,3,5],[8,2,8,4],[56,2,56,4],[31,2,31,4],[43,2,43,4],[28,2,28,4],[35,2,35,4],[30,2,30,4],[54,2,54,4],[50,2,50,4],[46,2,46,4],[52,2,52,4],[47,2,47,4],[48,2,48,4],[45,2,45,4],[44,2,44,4]]}
[null,{"$f":"Contents!B1","v":""},null,null," "]
[null,"Schedule 5: Statement of cash flows"]
[null,null,null,null," ","Cross reference",{"$f":"'Cover sheet'!C14","v":"2017"}]
[null,null,null,null,null,null,"£000"]
[]
[null,1,"Cash flows from operating activities"]
[null,"1a","Surplus/(deficit) for the year",null,null,"3-SOCI #7",{"$f":"'3 SOCI'!G34","v":0}]
[null,"1b","Depreciation ",null,null,"3-SOCI #4a",{"$f":"'3 SOCI'!G22","v":0}]
[null,"1c","Taxation",null,null,null,null,null,{"$f":"IF(G9=\"\",1,0)","v":1}]
[null,"1d","(Increase)/decrease in stocks",null,null,null,null,null,1]
[null,"1e","Pension Costs less contributions payable",null,null,null,null,null,1]
[null,"1f","Lump sum pension settlement payments",null,null,null,null,null,1]
[null,"1g","Enhanced pension adjustment",null,null,null,null,null,1]
[null,"1h","(Increase)/decrease in debtors",null,null,null,null,null,1]
[null,"1i","Increase/(decrease) in creditors due within one year",null,null,null,null,null,1]
[null,"1j","Increase/(decrease) in creditors due after one year",null,null,null,null,null,1]
[null,"1k","Increase/(decrease) in provisions",null,null,null,null,null,1]
[null,"1l","Release of deferred capital grants",null,null,null,null,null,1]
[null,"1m","(Gain) / Loss on revaluation of non-current investments",null,null,null,null,null,1]
[null,"1n","(Gain) / Loss on revaluation of deposits",null,null,null,null,null,1]
[null,"1o","Other",null,null,null,null,null,{"$f":"IF(G21=\"\",1,0)","v":1}]
[]
[null,null,"Adjustment for investing or financing activities"]
[null,"1p","Investment income",null,null,null,null,null,{"$f":"IF(G24=\"\",1,0)","v":1}]
[null,"1q","Interest payable and other finance costs",null,null,null,null,null,{"$f":"IF(G25=\"\",1,0)","v":1}]
[null,"1r","Taxation paid",null,null,null,null,null,{"$f":"IF(G26=\"\",1,0)","v":1}]
[null,"1s","(Gain)/loss on disposal of non-current assets",null,null,null,null,null,{"$f":"IF(G27=\"\",1,0)","v":1}]
[null,"1t","Other",null,null,null,null,null,{"$f":"IF(G28=\"\",1,0)","v":1}]
[null,"1u","Net cash flow from operating activities",null,null,null,{"$f":"SUM(G7:G28)","v":0}]
[]
[null,2,"Cash flows from investing activities"]
[null,"2a","Proceeds from sale of non-current assets",null,null,null,null,null,{"$f":"IF(G32=\"\",1,0)","v":1}]
[null,"2b","Disposal of non-current asset investments",null,null,null,null,null,{"$f":"IF(G33=\"\",1,0)","v":1}]
[null,"2c","Investment income",null,null,null,null,null,1]
[null,"2d","Withdrawal of deposits",null,null,null,null,null,1]
[null,"2e","Payments made to acquire non-current assets",null,null,null,null,null,1]
[null,"2f","Payments made to acquire non-current investments",null,null,null,null,null,1]
[null,"2g","Release of restricted cash against non-current asset expenditure",null,null,null,null,null,1]
[null,"2h","New Deposits",null,null,null,null,null,1]
[null,"2i","Receipt of deferred capital grants",null,null,null,null,null,1]
[null,"2j","Other",null,null,null,null,null,1]
[null,"2k","Net cash flow from investing activities",null,null,null,{"$f":"SUM(G32:G41)","v":0}]
[]
[null,3,"Cash flows from financing activities"]
[null,"3a","Interest paid",null,null,null,null,null,{"$f":"IF(G45=\"\",1,0)","v":1}]
[null,"3b","Interest element of finance lease rental payments",null,null,null,null,null,1]
[null,"3c","New long term loans",null,null,null,null,null,1]
[null,"3d","Repayment of amounts borrowed",null,null,null,null,null,1]
[null,"3e","Capital element of finance lease rental payments",null,null,null,null,null,1]
[null,"3f","Other",null,null,null,null,null,1]
[null,"3g","Net cash flow from financing activities",null,null,null,{"$f":"SUM(G45:G50)","v":0}]
[]
[null,4,"Increase/(decrease) in cash and cash equivalents",null,null,null,{"$f":"+G29+G42+G51","v":0}]
[]
[null,5,"Analysis of cash and cash equivalents"]
[null,"5a","Cash and cash equivalents at beginning of the year",null,null,null,null,null,{"$f":"IF(G56=\"\",1,0)","v":1}]
[null,"5b","Cash and cash equivalents at end of the year",null,null,"4 BS #3eii - #4a",{"$f":"'4 BS'!G21-'4 BS'!G26","v":0}]
[]
[null,null,null,null,null,null,{"$f":"IF(ROUND(G53,0)=(G57-G56),\"\",\"Does not balance\")","v":""}]
[null,"Optional narrative box ",null,"Overall completeness of information",null,null,{"$f":"IF(SUM(I1:I57)>0,\"Incomplete. Please review outstanding entries, including 0 values\",\"No Warnings To Raise\")","v":"Incomplete. Please review outstanding entries, including 0 values"}]

{"sheet":"3a Income","index":10,"n_rows":70,"n_cols":9,"rows_kept":70,"cut":false,"hidden":false,"merged":[[38,2,38,4],[26,2,26,4],[2,5,3,5],[70,1,77,6],[67,2,67,4],[48,2,48,4],[49,2,49,4],[63,2,63,4],[64,2,64,4],[65,2,65,4],[55,2,55,4],[56,2,56,4],[57,2,57,4],[59,2,59,4],[61,2,61,4],[62,2,62,4],[51,2,51,4],[52,2,52,4],[58,2,58,4],[34,2,34,4],[39,2,39,4],[40,2,40,4],[41,2,41,4],[42,2,42,4],[53,2,53,4],[43,2,43,4],[44,2,44,4],[46,2,46,4],[47,2,47,4],[54,2,54,4],[35,2,35,4],[36,2,36,4],[37,2,37,4],[28,2,28,4],[30,2,30,4],[31,2,31,4],[32,2,32,4],[33,2,33,4],[25,2,25,4],[17,2,17,4],[18,2,18,4],[19,2,19,4],[20,2,20,4],[23,2,23,4],[21,2,21,4],[11,2,11,4],[12,2,12,4],[13,2,13,4],[16,2,16,4],[24,2,24,4],[14,2,14,4],[5,2,5,4],[7,2,7,4],[8,2,8,4],[9,2,9,4],[10,2,10,4]]}
[null,{"$f":"Contents!B1","v":""}]
[null,"Schedule 3a: Analysis of income"]
[null,null,null,null,null,"Cross reference",{"$f":"'Cover sheet'!C14","v":"2017"}]
[null,null,null,null,null,null,"£000"]
[]
[null,1,"Funding body grants"]
[]
[null,"1a","SFA and EFA grants"]
[null,"1ai","Core EFA funding (excl apprenticeships)",null,null,"3b SFA & EFA income #1e",{"$f":"'3b ESFA income'!G11","v":0}]
[null,"1aii","Core SFA funding",null,null,"3b SFA & EFA income #5",{"$f":"'3b ESFA income'!G29","v":0}]
[null,"1aiii","SFA EU co-financed income",null,null,null,null,null,{"$f":"IF(G11=\"\",1,0)","v":1}]
[null,"1aiv","Release of capital grants",null,null,null,null,null,{"$f":"IF(G12=\"\",1,0)","v":1}]
[null,"1av","Other EFA income",null,null,"3c Other agency income #2g",{"$f":"'3c Other agency income'!G28","v":0}]
[null,"1avi","Other SFA income",null,null,"3c Other agency income #1m",{"$f":"'3c Other agency income'!G19","v":0}]
[null,"1avii","Total SFA and EFA grants",null,null,null,{"$f":"SUM(G9:G14)","v":0}]
[]
[null,"1b","HEFCE grants"]
[null,"1bi","Higher education recurrent grant",null,null,null,null,null,{"$f":"IF(G18=\"\",1,0)","v":1}]
[null,"1bii","Franchised",null,null,null,null,null,{"$f":"IF(G19=\"\",1,0)","v":1}]
[null,"1biii","Release of capital grants",null,null,null,null,null,{"$f":"IF(G20=\"\",1,0)","v":1}]
[null,"1biv","Other HEFCE income",null,null,null,null,null,{"$f":"IF(G21=\"\",1,0)","v":1}]
[null,"1bv","Total HEFCE grants",null,null,null,{"$f":"SUM(G18:G21)","v":0}]
[]
[null,"1c","Other funding body grants"]
[null,"1ci","Local authorities and schools",null,null,null,null,null,{"$f":"IF(G25=\"\",1,0)","v":1}]
[null,"1cii","Other funding body grants",null,null,null,null,null,{"$f":"IF(G26=\"\",1,0)","v":1}]
[null,"1ciii","Total other funding body grants",null,null,null,{"$f":"SUM(G25:G26)","v":0}]
[]
[null,"1d","Total funding body grants",null,null,null,{"$f":"+G15+G22+G27","v":0}]
[]
[null,2,"Tuition fees and education contracts"]
[null,"2a","Advanced Level courses designated for FE Loans",null,null,null,null,null,{"$f":"IF(G32=\"\",1,0)","v":1}]
[null,"2b","SFA funded provision - Adult Skills",null,null,null,null,null,1]
[null,"2c","Youth apprenticeships (16-18) Commenced before 30 April 2017",null,null,null,null,null,1]
[null,"2d","Adult apprenticeships (19+) Commenced before 30 April 2017",null,null,null,null,null,1]
[null,"2e","Levy contracted Apprenticeships: employer contributions 16-18 ",null,null,null,null,null,1]
[null,"2f","Levy contracted Apprenticeships: employer contributions 19+ Apprenticeships",null,null,null,null,null,1]
[null,"2g","Non-Levy contracted Apprenticeships: employer contributions 16-18 ",null,null,null,null,null,1]
[null,"2h","Non-Levy contracted Apprenticeships: employer contributions 19+ Apprenticeships",null,null,null,null,null,1]
[null,"2i","EFA funded provision - 16-19 Education and Training",null,null,null,null,null,1]
[null,"2j","Full cost provision",null,null,null,null,null,1]
[null,"2k","Higher education courses designated for HE Loans",null,null,null,null,null,1]
[null,"2l","Other funded provision ",null,null,null,null,null,1]
[null,"2m","International students non UK/EU",null,null,null,null,null,1]
[null,"2n","Total tuition fees and education contracts",null,null,null,{"$f":"SUM(G32:G44)","v":0}]
[]
[null,3,"Other grants and contracts"]
[null,"3a","Direct European funds",null,null,null,null,null,{"$f":"IF(G48=\"\",1,0)","v":1}]
[null,"3b","Other funds",null,null,null,null,null,{"$f":"IF(G49=\"\",1,0)","v":1}]
[null,"3c","Total other grants and contracts",null,null,null,{"$f":"SUM(G48:G49)","v":0}]
[]
[null,4,"Other income"]
[null,"4a","Catering, residences and conferences",null,null,null,null,null,{"$f":"IF(G53=\"\",1,0)","v":1}]
[null,"4b","Farming activities",null,null,null,null,null,1]
[null,"4c","Creche income",null,null,null,null,null,1]
[null,"4d","Other income generating activities",null,null,null,null,null,1]
[null,"4e","Release of capital grants",null,null,null,null,null,1]
[null,"4f","Examination fee income",null,null,null,null,null,1]
[null,"4g","Other income (incl VAT recovered)",null,null,null,null,null,1]
[null,"4h","Total other income",null,null,null,{"$f":"SUM(G53:G59)","v":0}]
[]
[null,5,"Endowment and investment income"]
[null,"5a","Endowment income",null,null,null,null,null,{"$f":"IF(G63=\"\",1,0)","v":1}]
[null,"5b","Interest and investment income",null,null,null,null,null,{"$f":"IF(G64=\"\",1,0)","v":1}]
[null,"5c","Net return on pension scheme",null,null,"3f Miscellaneous \n#6f - #6g (if positive)",{"$f":"IF(('3f Miscellaneous'!G42+'3f Miscellaneous'!G43)>0,'3f Miscellaneous'!G42+'3f Miscellaneous'!G43,0)","v":0}]
[null,"5d","Total endowment and investment income",null,null,null,{"$f":"SUM(G63:G65)","v":0}]
[]
[null,6,"Total income",null,null,null,{"$f":"SUM(G66,G60,G50,G45,G29)","v":0}]
[]
[null,"Optional narrative box ",null,"Overall completeness of information",null,null,{"$f":"IF(SUM(I15:I67)>0,\"Incomplete. Please review outstanding entries, including 0 values\",\"No Warnings To Raise\")","v":"Incomplete. Please review outstanding entries, including 0 values"}]

{"sheet":"3b ESFA income","index":11,"n_rows":33,"n_cols":9,"rows_kept":33,"cut":false,"hidden":false,"merged":[[23,2,23,4],[24,2,24,4],[2,5,3,5],[18,2,18,4],[19,2,19,4],[16,2,16,4],[17,2,17,4],[33,1,40,6],[26,2,26,4],[28,2,28,4],[22,2,22,4],[5,2,5,4],[6,2,6,4],[7,2,7,4],[8,2,8,4],[9,2,9,4],[10,2,10,4],[12,2,12,4],[13,2,13,4],[14,2,14,4],[30,2,30,4],[20,2,20,4],[21,2,21,4]]}
[null,{"$f":"Contents!B1","v":""},null,null," "]
[null,"Schedule 3b: Analysis of ESFA income"]
[null,null,null,null,null,"Cross reference",{"$f":"'Cover sheet'!C14","v":"2017"}]
[null,null,null,null,null,null,"£000"]
[]
[null,1,"Core EFA funding (excl apprenticeships)"]
[null,"1a","16-19 programme funding",null,null,null,null,null,{"$f":"IF(G7=\"\",1,0)","v":1}]
[null,"1b","Transitional protection/formula protection funding",null,null,null,null,null,{"$f":"IF(G8=\"\",1,0)","v":1}]
[null,"1c","High needs element 2 funding",null,null,null,null,null,{"$f":"IF(G9=\"\",1,0)","v":1}]
[null,"1d","14-16 funding",null,null,null,null,null,{"$f":"IF(G10=\"\",1,0)","v":1}]
[null,"1e","Total core EFA funding",null,null,null,{"$f":"SUM(G7:G10)","v":0}]
[]
[null,2,"Core SFA funding - adult education budget"]
[null,"2a","Adult Education Budget",null,null,null,null,null,{"$f":"IF(G14=\"\",1,0)","v":1}]
[null,"2b","Total Adult Education Budget",null,null,null,{"$f":"SUM(G14:G14)","v":0}]
[]
[null,3,"Core SFA funding - non-adult skills/education budget"]
[null,"3a","Youth (16-18) apprenticeships (incl ALS and LS) (Carry in)",null,null,null,null,null,{"$f":"IF(G18=\"\",1,0)","v":1}]
[null,"3b","19+ apprenticeships (Carry in)",null,null,null,null,null,1]
[null,"3c","Apprenticeship Levy contracted funding (16-18 Apprenticeships) including additional payments",null,null,null,null,null,1]
[" ","3d","Apprenticeship Levy contracted funding (19+ Apprenticeships) including additional payments",null,null,null,null,null,1]
[null,"3e","Non Levy 16-18 Apprenticeships (from 1 May 2017)",null,null,null,null,null,1]
[null,"3f","Non Levy 19+ Apprenticeships (from 1 May 2017)",null,null,null,null,null,1]
[null,"3g","16-18 traineeships (incl support funds)",null,null,null,null,null,1]
[null,"3h","Advanced learning loans bursary",null,null,null,null,null,1]
[]
[null,4,"Reconciliation adjustment relating to prior year funding",null,null,null,null,null,{"$f":"IF(G27=\"\",1,0)","v":1}]
[]
[null,5,"Total core SFA funding",null,null,null,{"$f":"SUM(G15,G18:G25,G27)","v":0}]
[]
[null,6,"Memorandum - ESFA funded franchised provision income",null,null,null,null,null,{"$f":"IF(G31=\"\",1,0)","v":1}]
[]
[null,"Optional narrative box ",null,"Overall completeness of information",null,null,{"$f":"IF(SUM(I1:I31)>0,\"Incomplete. Please review outstanding entries, including 0 values\",\"No Warnings To Raise\")","v":"Incomplete. Please review outstanding entries, including 0 values"}]

{"sheet":"3c Other agency income","index":12,"n_rows":32,"n_cols":9,"rows_kept":32,"cut":false,"hidden":false,"merged":[[26,2,26,4],[2,5,3,5],[14,2,14,4],[15,2,15,4],[16,2,16,4],[17,2,17,4],[23,2,23,4],[9,2,9,4],[12,2,12,4],[32,1,39,6],[11,2,11,4],[5,2,5,4],[20,2,20,4],[13,2,13,4],[6,2,6,4],[7,2,7,4],[8,2,8,4],[10,2,10,4],[27,2,27,4],[29,2,29,4],[18,2,18,4],[21,2,21,4],[22,2,22,4],[24,2,24,4],[25,2,25,4]]}
[null,{"$f":"Contents!B1","v":""}]
[null,"Schedule 3c: Analysis of other funding body income"]
[null,null,null,null,null,"Cross reference",{"$f":"'Cover sheet'!C14","v":"2017"}]
[null,null,null,null,null,null,"£000"]
[]
[null,1,"Other SFA income"]
[null,"1a","Bursaries and other learner support (SFA)",null,null,null,null,null,{"$f":"IF(G7=\"\",1,0)","v":1}]
[null,"1b","Indirect adult education budget",null,null,null,null,null,1]
[null,"1c","Indirect adult 19+ apprenticeships",null,null,null,null,null,1]
[null,"1d","Indirect 16-18 apprenticeships",null,null,null,null,null,1]
[null,"1e","Exceptional Financial Support Grant",null,null,null,null,null,1]
[null,"1f","Restructuring Facility Support Grant",null,null,null,null,null,1]
[null,"1g","Enter any other SFA income if applicable",null,null,null,null,null,1]
[null,"1h","Enter any other SFA income if applicable",null,null,null,null,null,1]
[null,"1i","Enter any other SFA income if applicable",null,null,null,null,null,1]
[null,"1j","Enter any other SFA income if applicable",null,null,null,null,null,1]
[null,"1k","Enter any other SFA income if applicable",null,null,null,null,null,1]
[null,"1l","Enter any other SFA income if applicable",null,null,null,null,null,1]
[null,"1m","Total other SFA income",null,null,null,{"$f":"SUM(G7:G18)","v":0}]
[]
[null,2,"Other EFA income"]
[null,"2a","Free meals in FE",null,null,null,null,null,{"$f":"IF(G22=\"\",1,0)","v":1}]
[null,"2b","Bursaries and other learner support (EFA)",null,null,null,null,null,{"$f":"IF(G23=\"\",1,0)","v":1}]
[null,"2c","Enter any other EFA income if applicable",null,null,null,null,null,1]
[null,"2d","Enter any other EFA income if applicable",null,null,null,null,null,1]
[null,"2e","Enter any other EFA income if applicable",null,null,null,null,null,1]
[null,"2f","Enter any other EFA income if applicable",null,null,null,null,null,1]
[null,"2g","Total other EFA income",null,null,null,{"$f":"SUM(G22:G27)","v":0}]
[]
[null,3,"Total other income",null,null,null,{"$f":"G19+G28","v":0}]
[]
[null,"Optional narrative box ",null,"Overall completeness of information",null,null,{"$f":"IF(SUM(I1:I30)>0,\"Incomplete. Please review outstanding entries, including 0 values\",\"No Warnings To Raise\")","v":"Incomplete. Please review outstanding entries, including 0 values"}]

{"sheet":"3d Staff costs","index":13,"n_rows":32,"n_cols":9,"rows_kept":32,"cut":false,"hidden":false,"merged":[[2,5,3,5],[32,1,39,6],[27,2,27,4],[16,2,16,4],[18,2,18,4],[21,2,21,4],[23,2,23,4],[24,2,24,4],[26,2,26,4],[19,2,19,4],[20,2,20,4],[29,2,29,4],[25,2,25,4],[9,2,9,4],[14,2,14,4],[5,2,5,4],[15,2,15,4],[12,2,12,4],[13,2,13,4],[17,2,17,4],[6,2,6,4],[7,2,7,4],[8,2,8,4],[10,2,10,4],[11,2,11,4]]}
[null,{"$f":"Contents!B1","v":""}]
[null,"Schedule 3d: Analysis of staff costs"]
[null,null,null,null,null,"Cross reference",{"$f":"'Cover sheet'!C14","v":"2017"}]
[null,null,null,null,null,null,"£000"]
[]
[null,1,"Staff costs (excl restructuring)"]
[null,"1a","Teaching staff",null,null,null,null,null,{"$f":"IF(G7=\"\",1,0)","v":1}]
[null,"1b","Contracted tuition services (see note)",null,null,null,null,null,{"$f":"IF(G8=\"\",1,0)","v":1}]
[null,"1c","Teaching and other support staff",null,null,null,null,null,1]
[null,"1d","Administration staff",null,null,null,null,null,1]
[null,"1e","Operational staff",null,null,null,null,null,1]
[null,"1f","Maintenance staff",null,null,null,null,null,1]
[null,"1g","Catering, residences and conferences staff",null,null,null,null,null,1]
[null,"1h","Farming activities staff",null,null,null,null,null,1]
[null,"1i","Creche staff",null,null,null,null,null,1]
[null,"1j","Other income generating activities staff",null,null,null,null,null,1]
[null,"1k","SFA/EFA funded franchised provision staff",null,null,null,null,null,1]
[null,"1l","Apprenticeship levy",null,null,null,null,null,1]
[null,"1m","Other staff",null,null,null,null,null,1]
[null,"1n","Add LGPS costs",null,null,"3f-Miscellaneous \n#6b + #6d + #6e",{"$f":"-'3f Miscellaneous'!G38-'3f Miscellaneous'!G40-'3f Miscellaneous'!G41","v":0}]
[null,"1o","Deduct LGPS employer contributions",null,null,"3f-Miscellaneous #6c",{"$f":"-'3f Miscellaneous'!G39","v":0}]
[null,"1p","Total staff costs (excl restructuring)",null,null,null,{"$f":"SUM(G7:G21)","v":0}]
[]
[null,2,"Staff restructuring costs"]
[null,"2a","Contractual costs",null,null,null,null,null,{"$f":"IF(G25=\"\",1,0)","v":1}]
[null,"2b","Non-contractual costs",null,null,null,null,null,{"$f":"IF(G26=\"\",1,0)","v":1}]
[null,"2c","Enhanced pension charge",null,null,null,null,null,{"$f":"IF(G27=\"\",1,0)","v":1}]
[null,"2d","Total staff restructuring costs",null,null,null,{"$f":"SUM(G25:G27)","v":0}]
[]
[null,3,"Total staff costs",null,null,null,{"$f":"+G28+G22","v":0}]
[]
[null,"Optional narrative box ",null,"Overall completeness of information",null,null,{"$f":"IF(SUM(I1:I30)>0,\"Incomplete. Please review outstanding entries, including 0 values\",\"No Warnings To Raise\")","v":"Incomplete. Please review outstanding entries, including 0 values"}]

{"sheet":"3e Non-pay costs","index":14,"n_rows":32,"n_cols":9,"rows_kept":32,"cut":false,"hidden":false,"merged":[[31,1,38,6],[2,5,3,5],[6,2,6,4],[7,2,7,4],[8,2,8,4],[5,2,5,4],[23,2,23,4],[28,2,28,4],[24,2,24,4],[25,2,25,4],[26,2,26,4],[27,2,27,4],[21,2,21,4],[20,2,20,4],[13,2,13,4],[17,2,17,4],[9,2,9,4],[10,2,10,4],[12,2,12,4],[18,2,18,4],[19,2,19,4],[14,2,14,4],[16,2,16,4],[11,2,11,4],[15,2,15,4]]}
[null,{"$f":"Contents!B1","v":""}]
[null,"Schedule 3e: Analysis of non-pay expenditure"]
[null,null,null,null,null,"Cross reference",{"$f":"'Cover sheet'!C14","v":"2017"}]
[null,null,null,null,null,null,"£000"]
[]
[null,1,"Other operating expenditure"]
[null,"1a","Teaching costs",null,null,null,null,null,{"$f":"IF(G7=\"\",1,0)","v":1}]
[null,"1b","Teaching and other support costs",null,null,null,null,null,{"$f":"IF(G8=\"\",1,0)","v":1}]
[null,"1c","Administration costs",null,null,null,null,null,1]
[null,"1d","Operational costs",null,null,null,null,null,1]
[null,"1e","Maintenance costs",null,null,null,null,null,1]
[null,"1f","Examination costs",null,null,null,null,null,1]
[null,"1g","Rent and lease costs",null,null,null,null,null,1]
[null,"1h","Catering, residences and conferences costs",null,null,null,null,null,1]
[null,"1i","Farming activities costs",null,null,null,null,null,1]
[null,"1j","Creche costs",null,null,null,null,null,1]
[null,"1k","Other income generating activities costs",null,null,null,null,null,1]
[null,"1l","SFA/EFA funded franchised provision costs",null,null,null,null,null,1]
[null,"1m","Bad debt provision costs",null,null,null,null,null,1]
[null,"1n","Research costs",null,null,null,null,null,1]
[null,"1o","Other costs",null,null,null,null,null,1]
[null,"1p","Total other operating expenditure",null,null,null,{"$f":"SUM(G7:G21)","v":0}]
[]
[null,2,"Interest and other finance costs"]
[null,"2a","Interest payable on finance leases",null,null,null,null,null,{"$f":"IF(G25=\"\",1,0)","v":1}]
[null,"2b","Net pension finance cost",null,null,"3f Miscellaneous \n#6f - #6g (if negative)",{"$f":"IF(-'3f Miscellaneous'!G42-'3f Miscellaneous'!G43<0,0,-'3f Miscellaneous'!G42-'3f Miscellaneous'!G43)","v":0}]
[null,"2c","Interest on enhanced pensions provisions",null,null,null,null,null,{"$f":"IF(G27=\"\",1,0)","v":1}]
[null,"2d","Interest payable on loans and overdrafts",null,null,null,null,null,{"$f":"IF(G28=\"\",1,0)","v":1}]
[null,"2e","Total interest and other finance costs",null,null,null,{"$f":"SUM(G25:G28)","v":0}]
[]
[null,"Optional narrative box ",null,"Overall completeness of information",null,null,{"$f":"IF(SUM(I1:I29)>0,\"Incomplete. Please review outstanding entries, including 0 values\",\"No Warnings To Raise\")","v":"Incomplete. Please review outstanding entries, including 0 values"}]
[null,"[Narrative relating to any one-off costs relating to merger to be included in this box]"]

{"sheet":"3f Miscellaneous","index":15,"n_rows":49,"n_cols":9,"rows_kept":49,"cut":false,"hidden":false,"merged":[[43,2,43,4],[39,2,39,3],[40,2,40,3],[25,2,25,4],[26,2,26,3],[27,2,27,3],[29,2,29,3],[38,2,38,3],[49,1,56,6],[11,2,11,4],[12,2,12,4],[13,2,13,4],[14,2,14,4],[15,2,15,4],[18,2,18,4],[21,2,21,4],[35,2,35,4],[36,2,36,4],[32,2,32,3],[33,2,33,3],[23,2,23,4],[28,2,28,4],[45,2,45,4],[9,2,9,4],[46,2,46,3],[2,5,3,5],[5,2,5,4],[6,2,6,4],[7,2,7,4],[8,2,8,4],[30,2,30,3],[44,2,44,4],[41,2,41,3],[42,2,42,3],[17,2,17,4],[22,2,22,4],[20,2,20,4],[31,2,31,3],[37,2,37,3]]}
[null,{"$f":"Contents!B1","v":""}]
[null,"Schedule 3f: Miscellaneous details"]
[null,null,null,null,null,"Cross reference",{"$f":"'Cover sheet'!C14","v":"2017"}]
[null,null,null,null,null,null,"£000"]
[]
[null,1,"Principal's remuneration"]
[null,"1a","Principal's salary",null,null,null,null,null,{"$f":"IF(G7=\"\",1,0)","v":1}]
[null,"1b","Principal's benefits in kind",null,null,null,null,null,{"$f":"IF(G8=\"\",1,0)","v":1}]
[null,"1c","Principal's pension contribution",null,null,null,null,null,{"$f":"IF(G9=\"\",1,0)","v":1}]
[null,"1d","Have multiple persons held the position during the year?",null,null,null,"SELECT FROM LIST"]
[]
[null,2,"Audit fees"]
[null,"2a","External audit (incl regularity report)",null,null,null,null,null,{"$f":"IF(G13=\"\",1,0)","v":1}]
[null,"2b","Internal audit",null,null,null,null,null,{"$f":"IF(G14=\"\",1,0)","v":1}]
[null,"2c","Other services provided by external auditor",null,null,null,null,null,{"$f":"IF(G15=\"\",1,0)","v":1}]
[null,"2d","Other services provided by internal auditor",null,null,null,null,null,{"$f":"IF(G16=\"\",1,0)","v":1}]
[]
[null,3,"External audit"]
[null,"3a","Name of external auditor",null,null,null,"SELECT FROM LIST"]
[]
[null,4,"Internal audit"]
[null,"4a","Name of internal auditor",null,null,null,"SELECT FROM LIST"]
[null,"4b","Internal audit number of days",null,null,null,null,null,{"$f":"IF(G23=\"\",1,0)","v":1}]
[null,"4c","Internal audit daily rate (£)",null,null,null,{"$f":"IFERROR(G14/G23*1000,0)","v":0}]
[]
[null,5,"I&E reserve"]
[null,"5a","I&E reserve incl FRS102 (28) bfwd",null,null,null,null,null,{"$f":"IF(G27=\"\",1,0)","v":1}]
[null,"5b","Total comprehensive income",null,null,"3 SOCI #8d",{"$f":"'3 SOCI'!G39","v":0}]
[null,"5c","Transfer (to)/from restricted reserves",null,null,null,null,null,{"$f":"IF(G29=\"\",1,0)","v":1}]
[null,"5d","Enhanced pension - actuarial gain/(loss) ",null,null,null,null,null,{"$f":"IF(G30=\"\",1,0)","v":1}]
[null,"5e","Balance addition/reduction due to merger",null,null,null,null,null,{"$f":"IF(G31=\"\",1,0)","v":1}]
[null,"5f","I&E reserve incl FRS102 (28) cfwd",null,null,null,{"$f":"SUM(G27:G31)","v":0}]
[null,"5g","FRS102 (28) surplus/(deficit) in pension scheme at 31 July ",null,null,"3f Miscellaneous #6k",{"$f":"G47","v":0}]
[null,"5h","I&E reserve excl FRS102 (28) cfwd",null,null,null,{"$f":"+G32-G33","v":0}]
[]
[null,6,"FRS102 (28) - LGPS"]
[null,"6a","Surplus/(deficit) in scheme at 1 August ",null,null,null,null,null,{"$f":"IF(G37=\"\",1,0)","v":1}]
[null,"6b","Current service charge net of employee contributions",null,"-ve",null,null,null,1]
[null,"6c","Employer contributions",null,"+ve",null,null,null,1]
[null,"6d","Past service costs ",null,"-ve",null,null,null,1]
[null,"6e","Curtailments and settlements",null,"-ve",null,null,null,1]
[null,"6f","Expected return on pension assets",null,"+ve",null,null,null,1]
[null,"6g","Interest on pension liabilities",null,"-ve",null,null,null,1]
[null,"6h","Actuarial gain/(loss)",null,null,null,null,null,1]
[null,"6i","Lump sum settlement payment",null,null,null,null,null,1]
[null,"6j","Movement due to mergers",null,null,null,null,null,1]
[null,"6k","Surplus/(deficit) in scheme at 31 July ",null,null,null,{"$f":"SUM(G37:G46)","v":0}]
[]
[null,"Optional narrative box ",null,"Overall completeness of information",null,null,{"$f":"IF(SUM(I19:I47)>0,\"Incomplete. Please review outstanding entries, including 0 values\",\"No Warnings To Raise\")","v":"Incomplete. Please review outstanding entries, including 0 values"}]

{"sheet":"List of colleges","index":16,"n_rows":317,"n_cols":12,"rows_kept":317,"cut":false,"hidden":false,"merged":[]}
[null,null,null,null,null,null,null,0,null,"SELECT FROM LIST",null,"SELECT FROM LIST"]
["Abingdon and Witney College","GFEC","ABING",112314,"SE","SFA",null,1,null,"Unqualified",null,"Yes"]
["Accrington and Rossendale College","TC","ACCRO",106762,"NW","SFA",null,2,null,"Qualified",null,"No"]
["Activate Learning","GFEC","OXFFE",116105,"SE","SFA",null,3,null,null,null,"N/A"]
["Ada National College for Digital Skills","GFEC","NCDSK",134707,null,"SFA",null,4]
["Alton College","SFC","ALTON",108469,"SE","EFA",null,5]
["Amersham and Wycombe College","GFEC","AMWYC",105019,"SE","SFA",null,6]
["Aquinas College","SFC","AQUIN",108372,"NW","EFA",null,7]
["Ashton-Under-Lyne Sixth Form College","SFC","ASHTN",108439,"NW","EFA",null,8]
["Askham Bryan College","A&HC","ASKBR",105948,"YH","SFA",null,9]
["Aylesbury College","GFEC","AYLES",108983,"SE","SFA",null,10]
["Barking and Dagenham College","GFEC","BARKG",106542,"GL","SFA",null,11]
["Barnet  and Southgate College","GFEC","BARNT",108532,"GL","SFA",null,12]
["Barnfield College","GFEC","BARFI",105000,"EE","SFA",null,13]
["Barnsley College","TC","BNSLY",107013,"YH","SFA",null,14]
["Barton Peveril College","SFC","BARPE",108437,"SE","EFA",null,15]
["Basingstoke College of Technology","GFEC","BASNG",106596,"SE","SFA",null,16]
["Bath College","GFEC","CYBAT",105154,"SW","SFA",null,17]
["Bedford College","GFEC","BEDFD",106319,"EE","SFA",null,18]
["Berkshire College of Agriculture","A&HC","BRKAH",105023,"SE","SFA",null,19]
["Bexhill College","SFC","BEXHL",108435,"SE","EFA",null,20]
["Bilborough College","SFC","BILBR",108326,"EM","EFA"]
["Birkenhead Sixth Form College","SFC","BIRKN",108434,"NW","EFA"]
["Birmingham Metropolitan College","GFEC","SUTTN",106368,"WM","SFA"]
["Bishop Auckland College","GFEC","BSHAU",108530,"NE","SFA"]
["Bishop Burton College","A&HC","BISBU",105582,"YH","SFA"]
["Blackburn College","GFEC","BBURN",106749,"NW","SFA"]
["Blackpool and The Fylde College","GFEC","BFYLD",108529,"NW","SFA"]
["Bolton College","GFEC","BOLCL",106815,"NW","SFA"]
["Bolton Sixth Form College","SFC","BLNSF",108320,"NW","EFA"]
["Boston College","GFEC","BOSTO",107641,"EM","SFA"]
["Bournville College of Further Education","GFEC","BVILL",106350,"WM","SFA"]
["Bracknell and Wokingham College","GFEC","BKNEL",105024,"SE","SFA"]
["Bradford College","GFEC","BRILK",108311,"YH","SFA"]
["Bridgwater and Taunton College","TC","BRIDG",107531,"SW","SFA"]
["Brighton, Hove and Sussex Sixth Form College","SFC","BRIHO",108432,"SE","EFA"]
["Brockenhurst College","TC","BROCK",108468,"SE","SFA"]
["Brooklands College","GFEC","BRKLD",107906,"SE","SFA"]
["Brooksby Melton College","A&HC","BRKSY",106763,"EM","SFA"]
["Burnley College","GFEC","BRNLY",106751,"NW","SFA"]
["Burton and South Derbyshire College","GFEC","BURTN",105347,"WM","SFA"]
["Bury College","TC","BURYC",105763,"NW","SFA"]
["Cadbury Sixth Form College","SFC","CADBU",108431,"WM","EFA"]
["Calderdale College","GFEC","CALDE",108325,"YH","SFA"]
["Cambridge Regional College","GFEC","CAMRE",108527,"EE","SFA"]
["Canterbury College","GFEC","CNTBY",106717,"SE","SFA"]
["Capel Manor College","A&HC","CAPEL",108318,"GL","SFA"]
["Cardinal Newman College","SFC","CARNE",108371,"NW","EFA"]
["Carmel College","SFC","CARML",108370,"NW","EFA"]
["Carshalton College","GFEC","CARSH",110211,"GL","SFA"]
["Central Bedfordshire College","GFEC","DUNST",105017,"EE","SFA"]
["Central Sussex College","GFEC","CRWLY",117454,"SE","SFA"]
["Cheadle and Marple Sixth Form College","SFC","RIDGE",106867,"NW","EFA"]
["Chelmsford College","GFEC","CHELM",106563,"EE","SFA"]
["Chesterfield College","GFEC","CHSTF",105367,"EM","SFA"]
["Chichester College","GFEC","CHICH",107513,"SE","SFA"]
["Christ the King Sixth Form College","SFC","CHKIN",108369,"GL","EFA"]
["Cirencester College","SFC","CIREN",106582,"SW","EFA"]
["City College Coventry","GFEC","CTCOV",112380,"WM","SFA"]
["City College Norwich","GFEC","NRWCH",106947,"EE","SFA"]
["City College Plymouth","GFEC","PLYFE",108499,"SW","SFA"]
["City Literary Institute (The)","DC","CTLIT",108356,"GL","SFA"]
["City of Bristol College","GFEC","CTBRI",105156,"SW","SFA"]
["City of Stoke-on-Trent Sixth Form College","SFC","STTRE",108338,"WM","EFA"]
["City of Westminster College","GFEC","CYWST",108526,"GL","SFA"]
["City of Wolverhampton College","GFEC","WOLVE",106388,"WM","SFA"]
["Cleveland College of Art and Design","AD&PA","CLVAD",108536,"NE","SFA"]
["Colchester Institute","GFEC","CLHIN",106564,"EE","SFA"]
["College of North West London","GFEC","CLNWL",108782,"GL","SFA"]
["College of Richard Collyer in Horsham (The)","SFC","RCOLL",108368,"SE","EFA"]
["College of West Anglia (The)","GFEC","NKCOL",105939,"EE","SFA"]
["Cornwall College Group","GFEC","CORNL",106490,"SW","SFA"]
["Coulsdon Sixth Form College","SFC","COULS",108430,"GL","EFA"]
["Craven College","GFEC","CRAVN",107552,"YH","SFA"]
["Croydon College","GFEC","CROYD",105714,"GL","SFA"]
["Darlington College","GFEC","DARLN",105941,"NE","SFA"]
["Derby College","GFEC","DERBY",112173,"EM","SFA"]
["Derwentside College","TC","DERWE",108464,"NE","SFA"]
["Doncaster College","GFEC","DONCA",107019,"YH","SFA"]
["Dudley College","GFEC","DUDLY",106374,"WM","SFA"]
["Ealing, Hammersmith and West London College","GFEC","HAMWL",106809,"GL","SFA"]
["East Durham College","GFEC","EDHCC",108659,"NE","SFA"]
["East Kent College","GFEC","THANT",106743,"SE","SFA"]
["East Norfolk Sixth Form College","SFC","ENORF",108429,"EE","EFA"]
["East Riding College","GFEC","BEVER",112380,"YH","SFA"]
["East Surrey College","GFEC","ESURR",110214,"SE","SFA"]
["Eastleigh College","GFEC","ESTLH",108524,"SE","SFA"]
["Easton and Otley College","A&HC","ESTON",122524,"EE","SFA"]
["Epping Forest College","TC","EPPIN",108461,"EE","SFA"]
["Esher College","SFC","ESHER",108427,"SE","EFA"]
["Exeter College","TC","EXETE",108460,"SW","SFA"]
["Fareham College","GFEC","FAREH",108459,"SE","SFA"]
["Farnborough College of Technology","GFEC","FCOTF",106602,"SE","SFA"]
["Fircroft College of Adult Education","DC","FIRCR",108354,"WM","SFA"]
["Franklin College","SFC","FRNKN",108335,"YH","EFA"]
["Furness College","GFEC","FURNE",106457,"NW","SFA"]
["Gateshead College","TC","GATHD",108458,"NE","SFA"]
["Gateway Sixth Form College","SFC","GATWY",108425,"EM","EFA"]
["Gloucestershire College","GFEC","GLOUC",106583,"SW","SFA"]
["Godalming College","SFC","GODAL",107910,"SE","EFA"]
["Grantham College","GFEC","GRANT",110215,"EM","SFA"]
["Great Yarmouth College","GFEC","GYARM",106950,"EE","SFA"]
["Greater Brighton Metropolitan College","GFEC","NBROK",108501,"SE","SFA"]
["Greenhead College","SFC","GRHED",108424,"YH","EFA"]
["Grimsby Institute of Further and Higher Education","GFEC","GRMBY",107632,"YH","SFA"]
["Guildford College of Further and Higher Education","GFEC","GUILD",107909,"SE","SFA"]
["Hadlow College","A&HC","HADLO",107708,"SE","SFA"]
["Halesowen College","TC","HALES",108457,"WM","SFA"]
["Harlow College","TC","HRLOW",105486,"EE","SFA"]
["Harrow College","TC","HARRW",106586,"GL","SFA"]
["Hartlepool College of Further Education","GFEC","HPLFE",107069,"NE","SFA"]
["Hartlepool Sixth Form College","SFC","HPLSF",108423,"NE","EFA"]
["Hartpury College","A&HC","HRTPY",106586,"SW","SFA"]
["Havant College","SFC","HAVAN",108422,"SE","EFA"]
["Havering College of Further and Higher Education","GFEC","HAVFE",108521,"GL","SFA"]
["Havering Sixth Form College","SFC","HAVSF",108421,"GL","EFA"]
["Heart of Worcester College","GFEC","WRCTE",106641,"WM","SFA"]
["Henley College (The)","SFC","HENHE",105028,"SE","EFA"]
["Henley College Coventry","GFEC","HENCO",106441,"WM","SFA"]
["Hereford College of Arts","AD&PA","HFDAD",108535,"WM","SFA"]
["Herefordshire and Ludlow College","GFEC","HERTE",106633,"WM","SFA"]
["Hereward College of Further Education","GFEC","HEREW",108472,"WM","SFA"]
["Hertford Regional College","GFEC","HTREG",106658,"EE","SFA"]
["Highbury College, Portsmouth","GFEC","HIGHB",110218,"SE","SFA"]
["Hillcroft College","DC","HILCT",108353,"GL","SFA"]
["Hills Road Sixth Form College","SFC","HILLS",108418,"EE","EFA"]
["Holy Cross College","SFC","HOLYC",108367,"NW","EFA"]
["Hopwood Hall College","TC","HOPWD",106834,"NW","SFA"]
["Huddersfield New College","SFC","HUNEW",108417,"YH","EFA"]
["Hugh Baird College","TC","HBAIR",106900,"NW","SFA"]
["Hull College","GFEC","HULLC",106689,"YH","SFA"]
["Huntingdonshire Regional College","GFEC","HUNTI",106402,"EE","SFA"]
["Itchen College","SFC","ITCHE",108416,"SE","EFA"]
["John Leggott Sixth Form College","SFC","JLEGG",108415,"YH","EFA"]
["John Ruskin College","SFC","JRUSK",108414,"GL","EFA"]
["Joseph Chamberlain Sixth Form College","SFC","JCHAM",108413,"WM","EFA"]
["Kendal College","GFEC","KENDA",106462,"NW","SFA"]
["Kensington and Chelsea College","GFEC","KENCH",108322,"GL","SFA"]
["King Edward VI College, Nuneaton","SFC","KEDNU",108366,"WM","EFA"]
["King Edward VI College, Stourbridge","SFC","KEDST",108365,"WM","EFA"]
["King George V College","SFC","KGEOR",109307,"NW","EFA"]
["Kingston College","GFEC","KGSTN",108514,"GL","SFA"]
["Kingston Maurward College","A&HC","KMAUR",106536,"SW","SFA"]
["Kirklees College","GFEC","HUDTE",107157,"YH","SFA"]
["Knowsley Community College","TC","KNLSY",106909,"NW","SFA"]
["Lakes College, West Cumbria","GFEC","WCUMB",106476,"NW","SFA"]
["Lambeth College","TC","LAMBE",106790,"GL","SFA"]
["Lancaster and Morecambe College","GFEC","LANMO",106466,"NW","SFA"]
["Leeds City College","GFEC","LEETE",118778,"YH","SFA"]
["Leeds College of Building","GFEC","LEEBU",107582,"YH","SFA"]
["Leicester College","GFEC","LCSTR",105623,"EM","SFA"]
["Lewisham Southwark College","GFEC","LWSHM",105674,"GL","SFA"]
["Leyton Sixth Form College","SFC","LEYTN",108412,"GL","EFA"]
["Lincoln College","GFEC","NLINC",110223,"EM","SFA"]
["London South East Colleges (LSEC)","GFEC","BROML",105711,"GL","SFA"]
["Long Road Sixth Form College","SFC","LNGRD",108411,"EE","EFA"]
["Longley Park Sixth Form College","SFC","LPSFC",115686,"YH","EFA"]
["Loreto College","SFC","LORET",108364,"NW","EFA"]
["Loughborough College","GFEC","LOUFE",109293,"EM","SFA"]
["Lowestoft College","GFEC","LWSFT",107462,"EE","SFA"]
["Lowestoft Sixth Form College","SFC","LOWSF",119690,"EE","EFA"]
["LTE Group","GFEC","CYCOL",118446,"NW","SFA"]
["Luton Sixth Form College","SFC","LTNSF",108410,"EE","EFA"]
["Macclesfield College","GFEC","MACCL",108345,"NW","SFA"]
["Mary Ward Centre","DC","MWARD",108351,"GL","SFA"]
["Mid-Cheshire College of Further Education","GFEC","MCHES",108512,"NW","SFA"]
["Middlesbrough College","TC","MIBRO",107073,"NE","SFA"]
["MidKent College","GFEC","MKENT",106733,"SE","SFA"]
["Milton Keynes College","GFEC","MILTN",108653,"SE","SFA"]
["Morley College","DC","MORLE",108350,"GL","SFA"]
["Moulton College","A&HC","MOULT",106966,"EM","SFA"]
["Myerscough College","A&HC","MYERS",106924,"NW","SFA"]
["National College for Creative & Cultural Industries","GFEC","NCCUI",138187,null,"SFA"]
["NCG","GFEC","NWCAS",107111,"NE","SFA"]
["Nelson and Colne College","TC","NELCO",106753,"NW","SFA"]
["New City College","GFEC","TOWHA",106556,"GL","SFA"]
["New College Stamford","GFEC","STAMF",107722,"EM","SFA"]
["New College, Durham","GFEC","NWDUR",108661,"NE","SFA"]
["New College, Swindon","GFEC","NWSWI",107178,"SW","SFA"]
["New College, Telford","SFC","NWTEL",108408,"WM","EFA"]
["Newbury College","GFEC","NWBRY",110221,"SE","SFA"]
["Newcastle and Stafford Colleges Group","TC","NELYM",106068,"WM","SFA"]
["Newham College of Further Education","GFEC","NEWFE",108507,"GL","SFA"]
["Newham Sixth Form College","SFC","NEWSF",108407,"GL","EFA"]
["North East Surrey College of Technology","GFEC","NESUR",108505,"SE","SFA"]
["North Hertfordshire College","GFEC","NHERT",105010,"EE","SFA"]
["North Lindsey College","GFEC","NTLND",106706,"YH","SFA"]
["North Shropshire College","TC","NSHRO",108452,"WM","SFA"]
["North Warwickshire & South Leicestershire College","GFEC","NTWAR",106442,"WM","SFA"]
["North West Kent College of Technology","GFEC","NWKEN",106734,"SE","SFA"]
["Northampton College","GFEC","NAMPT",106970,"EM","SFA"]
["Northern College for Residential Adult Education","DC","NCRES",108314,"YH","SFA"]
["Northumberland College","GFEC","NMBLD",107495,"NE","SFA"]
["Notre Dame Sixth Form College","SFC","NOTRE",108362,"YH","EFA"]
["Nottingham College","GFEC","CLARN",106985,"EM","SFA"]
["Oaklands College","GFEC","OAKLA",108498,"EE","SFA"]
["Oldham College (The)","GFEC","OLDFE",110734,"NW","SFA"]
["Oldham Sixth Form College","SFC","OLDSF",108401,"NW","EFA"]
["Palmer's College","SFC","PLMRS",108332,"EE","EFA"]
["Paston Sixth Form College","SFC","PASTN",108313,"EE","EFA"]
["Peter Symonds College","SFC","PSYMO",108405,"SE","EFA"]
["Peterborough Regional College","GFEC","PBORO",106409,"EE","SFA"]
["Petroc","TC","NTDEV",106509,"SW","SFA"]
["Plumpton College","A&HC","PLMTN",107525,"SE","SFA"]
["Portsmouth College","SFC","PRTCO",108402,"SE","EFA"]
["Preston College","TC","PREST",108623,"NW","SFA"]
["Prior Pursglove College and Stockton Sixth Form","SFC","PRIOR",133235,"NE","EFA"]
["Prospects College","GFEC","PROSP",131032,"SE","SFA"]
["Queen Elizabeth Sixth Form College","SFC","QELIZ",108400,"NE","EFA"]
["Queen Mary's College","SFC","QMARY",108399,"SE","EFA"]
["Reaseheath College","A&HC","REASE",105301,"NW","SFA"]
["Redcar and Cleveland College","GFEC","CLTER",107079,"NE","SFA"]
["Regent College","SFC","WYGSF",108327,"EM","EFA"]
["Reigate College","SFC","REIGA",108398,"SE","EFA"]
["Richard Huish College","SFC","RHUIS",107537,"SW","EFA"]
["Richard Taunton Sixth Form College","SFC","TAUTN",108384,"SE","EFA"]
["Richmond Adult Community College","GFEC","RMACC",108330,"GL","SFA"]
["Richmond upon Thames College","TC","RICHM",108449,"GL","SFA"]
["Riverside College, Halton","GFEC","HALTN",106896,"NW","SFA"]
["RNN Group","GFEC","ROHAM",108493,"YH","SFA"]
["Runshaw College","TC","RUNSH",108625,"NW","SFA"]
["Ruskin College","DC","RUSKN",108348,"SE","SFA"]
["Salford City College","GFEC","SALFD",108406,"NW","SFA"]
["Sandwell College","GFEC","SANDW",105110,"WM","SFA"]
["Scarborough Sixth Form College","SFC","SCARB",108396,"YH","EFA"]
["Seevic College","GFEC","SEESF",108340,"EE","SFA"]
["Selby College","TC","SELBY",105583,"YH","SFA"]
["Sheffield College (The)","TC","SHFCL",106996,"YH","SFA"]
["Shipley College","GFEC","SHIPL",107170,"YH","SFA"]
["Shrewsbury Colleges Group","SFC","SHWSF",108391,"WM","EFA"]
["Sir George Monoux College","SFC","SRGEO",108393,"GL","EFA"]
["Sir John Deane's College","SFC","SIRJO",108390,"NW","EFA"]
["Sixth Form College, Colchester (The)","SFC","SFCOL",108395,"EE","EFA"]
["Sixth Form College, Farnborough (The)","SFC","SFFAR",108394,"SE","EFA"]
["Solihull College","GFEC","SOLFE",106366,"WM","SFA"]
["South and City College, Birmingham","GFEC","SOBIR",105074,"WM","SFA"]
["South and West Cheshire College","TC","SOCHE",108444,"NW","SFA"]
["South Devon College","GFEC","SODEV",108487,"SW","SFA"]
["South Downs College","GFEC","SDOWN",108488,"SE","SFA"]
["South Essex College of Further and Higher Education","GFEC","SEEAT",106569,"EE","SFA"]
["South Gloucestershire and Stroud College","GFEC","STROU",121223,"SW","SFA"]
["South Leicestershire College","GFEC","WIGST",106775,"EM","SFA"]
["South Staffordshire College","GFEC","TAMWO",118791,"WM","SFA"]
["South Thames College","GFEC","STHAM",108483,"GL","SFA"]
["South Tyneside College","TC","STTYN",107121,"NE","SFA"]
["Southampton City College","GFEC","SMPTE",106614,"SE","SFA"]
["Southport College","GFEC","SPORT",106934,"NW","SFA"]
["Sparsholt College, Hampshire","A&HC","SPARS",106618,"SE","SFA"]
["St Brendan's Sixth Form College","SFC","STBRN",108361,"SW","EFA"]
["St Charles Catholic Sixth Form College","SFC","STCHA",108360,"GL","EFA"]
["St Dominic's Sixth Form College","SFC","STDOM",108359,"GL","EFA"]
["St Francis Xavier Sixth Form College","SFC","SFXVA",108358,"GL","EFA"]
["St Helens College","GFEC","STHEL",105907,"NW","SFA"]
["St John Rigby College","SFC","STJOH",108328,"NW","EFA"]
["St Mary's College, Blackburn","SFC","SMABL",108339,"NW","EFA"]
["St Vincent College","SFC","STVIN",108387,"SE","EFA"]
["Stafford College","GFEC","STAFE",105114,"WM","SFA"]
["Stanmore College","TC","STANM",108462,"GL","SFA"]
["Stephenson College","GFEC","COALV",105420,"EM","SFA"]
["Stockport College","GFEC","STCPT",106863,"NW","SFA"]
["Stockton Riverside College","GFEC","STOBI",107083,"NE","SFA"]
["Stockton Sixth Form College","SFC","STOCT",108386,"NE","EFA"]
["Stoke-on-Trent College","GFEC","STOKE",107044,"WM","SFA"]
["Stratford upon Avon College","GFEC","STRAT",106445,"WM","SFA"]
["Strode College","TC","STRDE",107542,"SW","SFA"]
["Suffolk New College","GFEC","SUFFO",107059,"EE","SFA"]
["Sunderland College","GFEC","CTSUN",107096,"NE","SFA"]
["Sussex Coast College Hastings","GFEC","HASTG",107520,"SE","SFA"]
["Sussex Downs College","GFEC","SUSDN",111809,"SE","SFA"]
["Swindon College","GFEC","SWIND",109044,"SW","SFA"]
["Tameside College","GFEC","TAMES",106868,"NW","SFA"]
["Telford College of Arts and Technology","GFEC","TELFD",107010,"WM","SFA"]
["The Blackpool Sixth Form College ","SFC","BKLSF",108433,"NW","EFA"]
["The Bournemouth & Poole College","GFEC","BPCFE",106532,"SW","SFA"]
["The Brooke House Sixth Form College","SFC","BHSFC",112729,"GL","EFA"]
["The City of Liverpool College","GFEC","CYLVP",106915,"NW","SFA"]
["The College of Haringey, Enfield and North East London","GFEC","CHENE",107479,"GL","SFA"]
["The Isle of Wight College","GFEC","ISLWT",108517,"SE","SFA"]
["The National College for High Speed Rail","GFEC","NCHSR",138962,null,"SFA"]
["The Sixth Form College, Solihull","SFC","SOLSF",108389,"WM","EFA"]
["The Windsor Forest Colleges Group","GFEC","EBERK",107745,"SE","SFA"]
["Thomas Rotherham College","SFC","TROTH",108383,"YH","EFA"]
["Trafford College","GFEC","SOTRF",108484,"NW","SFA"]
["Tresham College of Further and Higher Education","GFEC","TRESH",106972,"EM","SFA"]
["Truro and Penwith College","TC","TRURO",108441,"SW","SFA"]
["Tyne Metropolitan College","GFEC","TYNEM",117297,"NE","SFA"]
["Uxbridge College","GFEC","UXBRI",107770,"GL","SFA"]
["Varndean College","SFC","VARND",108380,"SE","EFA"]
["Wakefield College","TC","WAKEF",108440,"YH","SFA"]
["Walsall College","GFEC","WACAT",105118,"WM","SFA"]
["Waltham Forest College","GFEC","WALTH",108478,"GL","SFA"]
["Warrington Collegiate","GFEC","WRGTN",106427,"NW","SFA"]
["Warwickshire College Group","GFEC","MDWAR",106448,"WM","SFA"]
["West Herts College","GFEC","WEHRT",108477,"EE","SFA"]
["West Kent and Ashford College","GFEC","WEKNT",105603,"SE","SFA"]
["West Nottinghamshire College","GFEC","WTNOT",107960,"EM","SFA"]
["West Suffolk College","GFEC","WSUFF",105936,"EE","SFA"]
["West Thames College","GFEC","WSTTH",107143,"GL","SFA"]
["Weston College","GFEC","WESTO",105242,"SW","SFA"]
["Weymouth College","GFEC","WEYMO",106540,"SW","SFA"]
["Wigan and Leigh College","GFEC","WIGAN",107785,"NW","SFA"]
["Wilberforce College","SFC","WILBE",108321,"YH","EFA"]
["Wiltshire College","GFEC","WILTS",109912,"SW","SFA"]
["Winstanley College","SFC","WNSTY",108378,"NW","EFA"]
["Wirral Metropolitan College","GFEC","WIRRA",108474,"NW","SFA"]
["WKCIC Group","GFEC","WMINS",105653,"GL","SFA"]
["Woking College","SFC","WOKIN",107921,"SE","EFA"]
["Woodhouse College","SFC","WOODH",108376,"GL","EFA"]
["Worcester Sixth Form College","SFC","WORSF",108377,"WM","EFA"]
["Workers' Educational Association","DC","WORKE",108347,"GL","SFA"]
["Working Men's College","DC","WRKNG",108346,"GL","SFA"]
["Worthing College","GFEC","WRTHG",108375,"SE","SFA"]
["Wyggeston and Queen Elizabeth I College","SFC","WYGQU",108374,"EM","EFA"]
["Wyke Sixth Form College","SFC","WYKES",108373,"YH","EFA"]
["Xaverian College","SFC","XAVER",108357,"NW","EFA"]
["Yeovil College","TC","YEOVI",107546,"SW","SFA"]
["York College","GFEC","YORFE",107575,"YH","SFA"]

{"sheet":"List of auditors","index":17,"n_rows":79,"n_cols":1,"rows_kept":79,"cut":false,"hidden":false,"merged":[]}
["SELECT FROM LIST"]
["Allotts                  "]
["Anderson Barrowcliff     "]
["Baker Tilly              "]
["BDO"]
["Bishop Fleming           "]
["Buzzacott                "]
["Chadwick                 "]
["Clement Keys"]
["Crowe Clark Whitehill LLP"]
["Deloitte"]
["Dodd & Co            "]
["Ernst & Young        "]
["Evolution Audit"]
["Francis Clark            "]
["Grant Thornton           "]
["Horwath Clark Whitehill  "]
["Knox Cropper             "]
["KPMG                     "]
["MacIntyre Hudson         "]
["Mazars                   "]
["Moore & Smalley      "]
["Moore Stephens           "]
["Murray Smith             "]
["Parkhill"]
["PKF                      "]
["PricewaterhouseCoopers   "]
["RSM"]
["Reeves & Neylan      "]
["Scrutton Bland           "]
["Wylie & Bissett      "]
["UHY Hacker Young"]
[]
["Not listed - other"]
[]
["SELECT FROM LIST"]
["Allotts                  "]
["Anderson Barrowcliff     "]
["Baker Tilly              "]
["BDO"]
["Bishop Fleming           "]
["Buzzacott                "]
["Chadwick                 "]
["Clement Keys             "]
["Critchleys"]
["Crowe Clark Whitehill LLP"]
["Deloitte"]
["Dodd & Co            "]
["East Coast Audit Consortium"]
["East Sussex County Council"]
["Ernst & Young        "]
["Evolution Audit"]
["Francis Clark            "]
["Gateway Internal Audit"]
["Grant Thornton           "]
["Hampshire Audit Services "]
["Hampshire County Council "]
["Horwath Clark Whitehill  "]
["ICCA"]
["In house provision"]
["Knox Cropper             "]
["KPMG                     "]
["Leeds City Council Audit "]
["MacIntyre Hudson         "]
["Mazars                   "]
["Moore & Smalley      "]
["Moore Stephens           "]
["NHS Audit Consortium     "]
["Parkhill"]
["PKF                      "]
["PricewaterhouseCoopers   "]
["Reeves & Neylan      "]
["RSM"]
["Scrutton Bland           "]
["Southern Internal Audit Partnership"]
["TIAA                     "]
["Wylie & Bisset       "]
[]
["Not listed - other"]