Consistent financial reporting framework 2025 to 2026

Income

This section provides information on income for schools.

I01: funds delegated by the local authority 

This is the major share of funding provided by the local authority to the school. All delegated funding other than sixth-form funding should be included here.  

Includes:

• a mainstream school바카라 사이트™s budget share, net of any deduction for services to maintained schools formerly funded through the education services grant (ESG), but before any de-delegation for central school services (Part 6 of Schedule 2 to the regulations). The notional special educational needs (SEN) budget is included within the school바카라 사이트™s budget share. Pre-16 place funding for SEN units and resourced provision in mainstream schools should also be included as this is part of the school바카라 사이트™s budget share. Funding for rates should be included regardless of whether the rates are actually paid by the school, the local authority or DfE 

• any additional funding from the local authority that is not formally included in the school바카라 사이트™s delegated budget but is managed by the school, including any extra funding from the local authority바카라 사이트™s high needs budget that has been targeted to specific mainstream schools because they have a disproportionate number of pupils with SEN, or type of SEN  

• funding for nursery pupils, that is, 2, 3 and 4-year-olds, including the early years pupil premium and SEN inclusion fund (SENIF) 

• a special school바카라 사이트™s or pupil referral unit바카라 사이트™s budget share, which consists of place funding for special schools, and pre-16 place funding for pupil referral units (and other maintained alternative provision settings with delegated budgets) 

• hospital education place funding in hospital schools, special schools and pupil referral units 

• historic teachers바카라 사이트™ pay and pensions funding and additional funding, paid to special schools and pupil referral units on a per place basis as required for 2025 to 2026 

• core schools budget grant (CSBG) 

• schools budget support grant

• National Insurance contributions (NICs) grant for 2025 to 2026바카라 사이트¯Â 

• early years National Insurance contributions and teachers바카라 사이트™ pay grant (EY NTPG) for 2025 to 2026

• early years expansion grant 2025 to 2026 

Excludes: 

• sixth-form funding (see I02) 

• high needs top-up funding outside the budget share (see I03) 

• funding바카라 사이트¯ for ethnic minority pupils which is not already included in the budget share (see I04) 

• pupil premium funding (see I05) 

• capital funding (see capital income)

• any balances carried forward from previous years 

• funding for SEN or alternative provision services provided by the school on behalf of a local authority or other school (see I08)

I02: funding for sixth-form students 

Includes: 

• funding from public sources for sixth-form students 

• DfE funding 

• additional learning support funding for sixth-forms from DfE within their main DfE budget allocations 

• 16 to 19 Bursary Fund 

• post-16 formula and high needs place funding  

• post-16 schools budget grant 

• 16 to 19 teacher바카라 사이트™s pension scheme employer contribution grant 

• post-16 NICs grant

Excludes: 

• voluntary sources of funding for sixth-form students (see I13) 

• any balances carried forward from previous years 

• high needs top-up funding (element 3) provided by the local authority direct to the school (see I03)

I03: high needs top-up funding

Funding outside the school budget share. 

Includes: 

• high needs top-up funding (from any commissioner 바카라 사이트“ home local authority, other local authority or other school)  

• any top-up funding (element 3) from any local authority for sixth-form students with high needs 

• disability access fund (DAF) 

Excludes: 

• voluntary sources of funding for high needs pupils (see I13) 

• place funding delegated by the local authority to a special unit or resourced provision in a mainstream school, to a special school, or to a pupil referral unit 바카라 사이트“ this forms part or all of the school budget share (see I01) 

• notional SEN budget within the school바카라 사이트™s budget share (see I01) 

• funding for SEN or alternative provision support services commissioned by a local authority for delivery by the school under a service level agreement (see I08) 

• any balances carried forward from previous years

I04: funding for pupils from ethnic minority backgrounds

Any devolved funding which is allocated in addition to the school바카라 사이트™s budget share. 

Includes: 

• any publicly funded source intended to promote access and opportunity for minority ethnic pupils, in support of English as an additional language or as part of a wider focus on raising attainment 

Excludes: 

• voluntary sources of funds for minority ethnic and Traveller pupils (see I13) 

• any balances carried forward from previous years 

• any amounts allocated within de-delegated budget share (I01)

I05: pupil premium 

Includes: 

• pupil premium funding 

• pupil premium funding received directly from local authorities other than the school바카라 사이트™s maintaining authority 

Excludes: 

• any other source of funding for deprived pupils 

• any balances carried forward from previous years 

• early years pupil premium (see I01)

I06: other government grants 

Includes: 

• the total of all development and other non-capital grants from government not included in the lines above 

• School Direct salaried programme 

• senior mental health lead training grant 

• backfill payments for time off timetable for early career framework mentor training 

• early career framework-based induction year 2 time off timetable 

• breakfast clubs early adopters 

• holiday activities and food programme 

• wraparound childcare

• primary PE and sports grant

• universal infant free school meals

Excludes: 

• grants or monies from government captured in I01 to I05  

• payments by government agencies for goods or services provided by the school 

• any grants provided specifically in connection with COVID-19 (see I18) 

• Big Lottery Fund (see I07) 

• grants not funded through government (see I07) 

• any balances carried forward from previous years

I07: other grants and payments received 

Includes: 

• Big Lottery Fund or lottery grants 

• payments received from other schools, for example from a partner school in a collaboration or cluster to meet supply cover costs to enable your school to participate in development activities organised by the partner school primarily for the benefit of your own and other schools  

• milk subsidy 

• income from recycling refunds such as paper, glass and plastic 

• any funds for training accessed from the local authority바카라 사이트™s apprenticeship levy account 

• funding from the Mayor of London to provide free school meals to all primary pupils

Excludes: 

• grants received from government sources (see I01 to I06) 

• refunds or rebates from over charge or over payment, which should be credited against original expense account 

• any balances carried forward from previous years 

• payments received from other sources for which your school has provided a service (see I08) 

• payments received from other schools for services provided by your school (see I08)

I08A: income from letting premises  

Includes: 

• income from letting out school premises on an ad hoc, regular or long-term basis

I08B: other income from facilities and services 

Includes: 

• income from meals provided to external customers including other schools 

• income from assets such as the hire of equipment or other facilities 

• all other income the school receives from facilities and services, such as income for consultancy, training courses and examination fees 

• any interest payments received from bank accounts held in the school바카라 사이트™s name or used to fund school activities 

• income from, for example, sale of school uniforms, materials, private phone calls, photocopying, publications, books  

• income from before and after school clubs 

• income from, for example, the re-sale of items to pupils, such as musical instruments, classroom resources, commission on photographs 

• income from non-catering vending machines 

• income from a pupil-focused special facility 

• income from the rental of school premises including deductions from salaries where staff live on site 

• income from universities for student/teacher placements 

• income from energy/ 

• income from SEN and alternative provision support services commissioned by the local authority or other school, for delivery by the school or pupil referral unit, under a service level agreement specifying the service required for pupils who may or may not be on the roll of the school, and who remain the responsibility of the commissioning local authority or school  

Excludes: 

• payments received from other schools for which you have not provided a service (see I07) 

• income from community-focused special facilities (see I17) 

• high needs place funding (see I01) 

• high needs top-up funding (see I03) 

• any balances carried forward from previous years

I09: income from catering 

Includes: 

• income from catering, school milk provision and catering vending machines바카라 사이트¯Â 

• any payments received from catering contractors, for example, where a contractor is in default of contract or has previously overcharged the school 

Excludes: 

• receipts for catering for external customers (see I08) 

• income from non-catering vending machines (see I08) 

• any balances carried forward from previous years

I10: receipts from supply teacher insurance claims 

Includes: 

• payments from staff absence insurance schemes (including those offered by the local authority) to cover the cost of supply teachers  

Excludes: 

• insurance receipts for any other claim, for example absence of non-teaching staff, or building, contents, and public liability (see I11) 

• any carry-forward balances from previous years 

I11: receipts from other insurance claims 

Includes: 

• all receipts from commercial insurance or the risk protection arrangement in respect of claims for losses incurred (including absence insurance schemes for education support staff and other non-teaching staff)  

Excludes: 

• insurance receipts from teacher absence claims (see I10) 

• any carry-forward balances from previous years 

Further information  

Where an insurance receipt relates to a claim for a capital item, the income should first be recorded under this heading and then moved into the capital section of the framework via direct revenue financing (E30).

I12: income from contributions to visits etc. 

Includes: 

• income from parental contributions requested by the school for services, such as educational visits, field trips, boarding fees   

• fees for additional hours of nursery provision paid for by parents 

• payments to the school for damage caused by pupils 

Excludes: 

• donations and voluntary funds (see I13) 

• any balances carried forward from previous years 

I13: donations and/or voluntary funds 

Income recorded against this code has been paid into the main school budget during the financial year.바카라 사이트¯It excludes money that has remained in the school바카라 사이트™s private accounts throughout the year. 

Includes all income from private sources under the control of the governing body available for the purposes of the school or for the purposes of the maintenance of any part of the school premises: 

• income provided to the school바카라 사이트™s account from foundation, diocese or trust funds during the year to support educational needs at the school 

• business sponsorship 

• income from fund-raising activities 

• any contributions from parents (not requested by the school for specific services) that are used to provide educational benefits for students 

Excludes: 

• any contributions or donations that are not used for the benefit of students바카라 사이트™ learning or the school 

• any balances available in trust funds or other private or non-public accounts 

• any balances carried forward from previous years

I15: pupil-focused extended school funding and/or grants 

Includes:  

• any government funds that are deemed to be for pupil-focused extended school activities 

• other sources of funding to be attributed to pupil-focused extended school activities 

Excludes: 

• any charges for these activities should still be captured in income from facilities and services (see I08) 

• any funding which is to be attributed to a community-focused activity (see I16) 

I16: community-focused school funding and/or grants 

Includes: 

• sources of funding to be attributed to community-focused activities 

Excludes: 

• any funding that is to be attributed to a pupil-focused extended school activity (see I15) 

Further information  

Schools can spend their delegated budget on community facilities and no longer receive ring-fenced grants from the DfE for community-focused activities.바카라 사이트¯However, they may still receive sources of funding to be attributed to community-focused activities and these should be recorded under code I16. 

I17: community-focused school facilities income 

This code captures income from community focused school facilities and activities. 

Further information 

Schools can spend their delegated budget on community facilities. They may receive income from facilities or activities where they have directly employed someone or directly contracted a third party to facilitate a community-focused facility or activity rather than a pupil-focused one (for example, the facility or activity is primarily for the benefit of the wider community rather than their pupils). This income should be recorded under I17. 

The income they receive from facilities which are primarily for the benefit of their pupils and the school but are leased out to third parties not directly employed or contracted by the school, should be coded under I08.바카라 사이트¯See codes E31 and E32 for an illustrative example.