03-04-2025 14:54
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gov.uk
Introduction
About this guidance.
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Spotlight for 2025 to 2026
Schools open for part of the financial year
Schools holding money on behalf of other schools
Income
Federated schools receiving a single budget share
Expenditure
Data items used in the collection
Consistent financial reporting framework 2025 to 2026
Capital income
Capital expenditure
Balances
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