Academies accounts return
Source: gov.uk (2025-12-10)

Information for academy trusts and their auditors on how to complete an academies accounts return.

Academies accounts return

The academies accounts return (AR) 2024 to 2025 is now available for all trusts to complete their return.

The AR 2023 to 2024 will remain available for trusts to download.

Accounts return login (https://services.signin.education.gov.uk/)

Refer to Academies accounts return: guide to using the online form (https://gov.uk/government/publications/guidance-for-academy-financial-returns-accounts-return).

Additional guidance for trusts that are automating their AR is available in Academies chart of accounts and automating the accounts return (https://www.gov.uk/government/publications/academies-chart-of-accounts).

Academies accounts return 2024 to 2025: additional information requirements

This document sets out the differences between the financial statements prepared by trusts in accordance with the Academies accounts direction (AAD) and the information required for the AR.

(https://assets.publishing.service.gov.uk/media/69315c6c375aee4a15ee8ba5/Academies_accounts_return_2024_to_2025_additional_information_requirements_Dec_2025.pdf)

Academies accounts return 2024 to 2025: additional information requirements (https://assets.publishing.service.gov.uk/media/69315c6c375aee4a15ee8ba5/Academies_accounts_return_2024_to_2025_additional_information_requirements_Dec_2025.pdf)

PDF, 1.14 MB, 15 pages

New academy trusts

New academy trusts that opened their first academies at any point from 1 September 2024 to 31 August 2025 are expected to complete an AR for the 2024 to 2025 academic year.

New trusts need to register for an account on DfE Sign-in to access the accounts return online form.

Closed trust and academies transfers

Academy trusts that ceased operating or whose academies all transferred to a new trust between 1 September 2024 and 31 August 2025 must submit a final AR. We will contact these trusts direct.

In-year closures 2024 to 2025

Academy trusts that cease to be operational at any time in the year other than 31 August must also complete a closing AR. As the AR 2024 to 2025 is now live, this must be submitted online.

1 September 2025 transfers

For trusts that ceased operating on 31 August 2025, with all their academies transferred to another trust on 1 September 2025, we must be able to identify the transferring balances to the receiving academy trust.

This requires the closing trust to complete a one-day standalone AR for 1 September 2025, as if the trust were operational on that day. This one-day AR should be submitted via the AR 2024 to 2025 Excel workbook by 30 January 2026.

Your auditors must sign off the closing AR and it must reflect all the transferring and closing balances of the trust. You can complete this while preparing the final financial statements for the trust.

Detailed guidance for academy trusts and auditors on preparing and auditing academy trusts’ annual financial statements can be found in the Academies accounts direction (https://www.gov.uk/guidance/academies-accounts-direction).

AR Excel workbook

The AR Excel workbook for the 2024 to 2025 accounting year is available to help you prepare your AR.

Academies accounts return 2024 to 2025: Excel workbook (https://assets.publishing.service.gov.uk/media/69384ccd5cc812f50aa41e9b/Academies_accounts_return_2024-25_Excel_workbook_v1.4.xlsm) (17.1 MB)

The Academies accounts return workbook is not accessible because there are tables with complex structures and hard-to-read text contrast. This means it does not meet WCAG success criteria (https://www.gov.uk/government/organisations/department-for-education/about/accessible-documents-policy):
- 1.3.1: info and relationships
- 1.3.2: meaningful sequence
- 1.3.3: sensory characteristics
- 1.4.3: contrast
We are currently working on an accessible version, which should be available by September 2026.

Pension guidance

The pension guidance will help you complete the pension sections within the AR.

(https://assets.publishing.service.gov.uk/media/68c3e50ceeb238b20672aa49/academies-accounts-return-2024-to-2025-guide-to-pensions-section.pdf)

Academies accounts return 2024 to 2025: guide to the pensions section (https://assets.publishing.service.gov.uk/media/68c3e50ceeb238b20672aa49/academies-accounts-return-2024-to-2025-guide-to-pensions-section.pdf)

PDF, 394 KB, 23 pages

Example reports

For illustrative purposes only, we have mapped the 4 actuarial reports of AON, Barnett Waddingham, Hymans Robertson and Mercer to the AR online form using the form’s referencing.

These example reports have been annotated by the AR team to show the translation to your final pension actuarial statement.

This should help you to complete the pension information tables, which can be found within the balance sheet funds and disclosure section of the AR.
- AON: example actuarial result schedule (https://assets.publishing.service.gov.uk/media/671b3faa044f28e776c609c8/Aon_-_Example_output_for_ESFA_-_FRS_102_-_31_August_2024.pdf) (PDF, 1.24 MB, 9 pages)
- Barnett Waddingham: example actuarial result schedule (https://assets.publishing.service.gov.uk/media/68c2c248838e7712ea2bfec4/barnett-waddingham-example-actuarial-result-schedule-2025.pdf) (PDF, 2.67 MB, 12 pages)
- Hymans Robertson: example actuarial result schedule (https://assets.publishing.service.gov.uk/media/68c2c272838e7712ea2bfec7/hymans-robertson-example-actuarial-result-schedule-2025.pdf) (PDF, 1.67 MB, 9 pages)
- Mercer: example actuarial result schedule (https://assets.publishing.service.gov.uk/media/671b3f4dba4d6d1dc2066d9c/Mercer_-_Example_actuarial_result_schedule_2024.pdf) (PDF, 1.12 MB, 7 pages)
Getting support

If you have any queries about the AR process, contact us via the customer help portal (https://customerhelpportal.education.gov.uk/access-the-enquiry-portal/).

Select the query type ‘DfE returns and data requests’. Enter ‘Academies accounts return’ in the ‘Add a short title’ field. Provide your trust’s unique provider identification number (UPIN) when outlining your query.

Join an online session for AR support

You can join weekly Q&A dial-in sessions. Visit the DfE Accounts Return Eventbrite (https://www.eventbrite.co.uk/e/department-for-education-academies-accounts-return-sector-calls-tickets-1473951130509?aff=oddtdtcreator) page to:
- view the sessions currently planned
- book your space