School finances during the Covid-19 pandemic
Financial year 2021-22

Description

This document describes trends in schools’ finances as they transitioned into and out of the Covid-19 pandemic. This is an ad hoc statistical release and uses the annual published data found on the data sources and interpretation (https://schools-financial-benchmarking.service.gov.uk/Help/DataSources) within School Financial Benchmarking webpage. The methodology (https://explore-education-statistics.service.gov.uk/methodology/school-finances-during-the-covid-19-pandemic) should be referenced alongside this data. It provides information on the data sources, their coverage and quality as well as explaining how the data has been used.

Coverage

This release provides annual financial data for LA maintained schools over the following years:

- 2019-20
- 2020-21
- 2021-22

It also included annual financial data for academies over the following academic years:

- 2018/19
- 2019/20
- 2021/22

The information is based on financial data which is collected and published annually.

File formats and conventions

Rounding

These data sets have not had suppression applied and been rounded to nearest to zero decimal places for monetary values, and to one decimal place for percentages.

Data files

LA maintained schools' 2019-2022 per pupil expenditure categories

Filename: cfr_1922_exp_pp_v3.csv
Geographic levels: National
Time period: 2021-22
Content summary: Per pupil expenditure information for the financial years 2019-20, 2020-21 and 2021-22 for all LA maintained schools, including both a monetary and percentage comparison between each year’s data. All data is in nominal terms so does not remove the effects of inflation.

Variable names and descriptions for this file are provided below:

Variable name                     |  Variable description
--------------------------------  |  -----------------------------------------------------------
category                          |  Type of expenditure
pp_19_20                          |  Per pupil expenditure in 2019-20
pp_20_21                          |  Per pupil expenditure in 2020-21
pp_21_22                          |  Per pupil expenditure in 2021-22
pp_difference_19_20_to_20_21      |  Percentage change in expenditure between 2019-20 to 2020-21
pp_difference_19_20_to_21_22      |  Percentage change in expenditure between 2019-20 to 2021-22
pp_difference_20_21_to_21_22      |  Percentage change in expenditure between 2020-21 to 2021-22
pp_gbp_difference_19_20_to_20_21  |  Change in monetary expenditure between 2019-20 to 2020-21
pp_gbp_difference_19_20_to_21_22  |  Change in monetary expenditure between 2019-20 to 2021-22
pp_gbp_difference_20_21_to_21_22  |  Change in monetary expenditure between 2020-21 to 2021-22

Footnotes:

1. The academies account return (AAR) data is reported on an academic year basis running from September - August. This is in contrast to the consistent financial reporting (CFR) data for LA maintained schools which is reported on a financial year basis running from April – March.
2. Due to rounding, some totals and percentages may not correspond to the calculation of individual figures
3. Due to changes in how total income and total expenditure were calculated across the 3-year period for both AAR and CFR data, the individual categories may not sum to the total. This is mainly due to the subtraction of expenditure category E30 Direct revenue financing.


LA maintained schools' 2019-2022 expenditure categories

Filename: cfr_1922_exp_v3.csv
Geographic levels: National
Time period: 2021-22
Content summary: Expenditure information for the financial years 2019-20, 2020-21 and 2021-22 for all LA maintained schools, including both a monetary and percentage comparison between each year’s data. All data is in nominal terms so does not remove the effects of inflation.

Variable names and descriptions for this file are provided below:

Variable name                  |  Variable description
-----------------------------  |  -----------------------------------------------------------
19_20                          |  Total expenditure in 2019-20
20_21                          |  Total expenditure in 2020-21
21_22                          |  Total expenditure in 2021-22
category                       |  Type of expenditure
difference_19_20_to_20_21      |  Percentage change in expenditure between 2019-20 to 2020-21
difference_19_20_to_21_22      |  Percentage change in expenditure between 2019-20 to 2021-22
difference_20_21_to_21_22      |  Percentage change in expenditure between 2020-21 to 2021-22
gbp_difference_19_20_to_20_21  |  Change in monetary expenditure between 2019-20 to 2020-21
gbp_difference_19_20_to_21_22  |  Change in monetary expenditure between 2019-20 to 2021-22
gbp_difference_20_21_to_21_22  |  Change in monetary expenditure between 2020-21 to 2021-22

Footnotes:

1. The academies account return (AAR) data is reported on an academic year basis running from September - August. This is in contrast to the consistent financial reporting (CFR) data for LA maintained schools which is reported on a financial year basis running from April – March.
2. Due to rounding, some totals and percentages may not correspond to the calculation of individual figures
3. Due to changes in how total income and total expenditure were calculated across the 3-year period for both AAR and CFR data, the individual categories may not sum to the total. This is mainly due to the subtraction of expenditure category E30 Direct revenue financing.


LA maintained schools' 2019-2022 per pupil expenditure by phase

Filename: cfr_1922_exp_phase_pp_v3.csv
Geographic levels: National
Time period: 2021-22
Content summary: Per pupil expenditure information for the financial years 2019-20, 2020-21 and 2021-22 for all LA maintained schools, aggregated by phase. The data includes both a monetary and percentage comparison between each year’s data. All data is in nominal terms so does not remove the effects of inflation.

Variable names and descriptions for this file are provided below:

Variable name                         |  Variable description
------------------------------------  |  -----------------------------------------------------------
overall_phase                         |  Overall phase
pp_exp_difference_19_20_to_20_21      |  Percentage change in expenditure between 2019-20 to 2020-21
pp_exp_difference_19_20_to_21_22      |  Percentage change in expenditure between 2019-20 to 2021-22
pp_exp_difference_20_21_to_21_22      |  Percentage change in expenditure between 2020-21 to 2021-22
pp_gbp_exp_difference_19_20_to_20_21  |  Change in monetary expenditure between 2019-20 to 2020-21
pp_gbp_exp_difference_19_20_to_21_22  |  Change in monetary expenditure between 2019-20 to 2021-22
pp_gbp_exp_difference_20_21_to_21_22  |  Change in monetary expenditure between 2020-21 to 2021-22
total_expenditure_1920_pp             |  Per pupil expenditure in 2019-20
total_expenditure_2021_pp             |  Per pupil expenditure in 2020-21
total_expenditure_2122_pp             |  Per pupil expenditure in 2021-22

Footnotes:

1. The academies account return (AAR) data is reported on an academic year basis running from September - August. This is in contrast to the consistent financial reporting (CFR) data for LA maintained schools which is reported on a financial year basis running from April – March.
2. Note that the 16 plus phase has been omitted from the commentary as there were no 16 plus schools reporting data in 2020-21 and 2021-22.
3. Due to rounding, some totals and percentages may not correspond to the calculation of individual figures


LA maintained schools' 2019-2022 expenditure by phase

Filename: cfr_1922_exp_phase_v3.csv
Geographic levels: National
Time period: 2021-22
Content summary: Expenditure information for the financial years 2019-20, 2020-21 and 2021-22 for all LA maintained schools, aggregated by phase. The data includes both a monetary and percentage comparison between each year’s data. All data is in nominal terms so does not remove the effects of inflation.

Variable names and descriptions for this file are provided below:

Variable name                      |  Variable description
---------------------------------  |  -----------------------------------------------------------
exp_difference_19_20_to_20_21      |  Percentage change in expenditure between 2019-20 to 2020-21
exp_difference_19_20_to_21_22      |  Percentage change in expenditure between 2019-20 to 2021-22
exp_difference_20_21_to_21_22      |  Percentage change in expenditure between 2020-21 to 2021-22
gbp_exp_difference_19_20_to_20_21  |  Change in monetary expenditure between 2019-20 to 2020-21
gbp_exp_difference_19_20_to_21_22  |  Change in monetary expenditure between 2019-20 to 2021-22
gbp_exp_difference_20_21_to_21_22  |  Change in monetary expenditure between 2020-21 to 2021-22
overall_phase                      |  Overall phase
total_expenditure_1920             |  Total expenditure in 2019-20
total_expenditure_2021             |  Total expenditure in 2020-21
total_expenditure_2122             |  Total expenditure in 2021-22

Footnotes:

1. The academies account return (AAR) data is reported on an academic year basis running from September - August. This is in contrast to the consistent financial reporting (CFR) data for LA maintained schools which is reported on a financial year basis running from April – March.
2. Note that the 16 plus phase has been omitted from the commentary as there were no 16 plus schools reporting data in 2020-21 and 2021-22.
3. Due to rounding, some totals and percentages may not correspond to the calculation of individual figures


LA maintained schools' 2019-2022 per pupil income categories

Filename: cfr_1922_inc_pp_v3.csv
Geographic levels: National
Time period: 2021-22
Content summary: Per pupil income information for the financial years 2019-20, 2020-21 and 2021-22 for all LA maintained schools, including both a monetary and percentage comparison between each year’s data. All data is in nominal terms so does not remove the effects of inflation.

Variable names and descriptions for this file are provided below:

Variable name                     |  Variable description
--------------------------------  |  ------------------------------------------------------
category                          |  Type of income
pp_19_20                          |  Per pupil income in 2019-20
pp_20_21                          |  Per pupil income in 2020-21
pp_21_22                          |  Per pupil income in 2021-22
pp_difference_19_20_to_20_21      |  Percentage change in income between 2019-20 to 2020-21
pp_difference_19_20_to_21_22      |  Percentage change in income between 2019-20 to 2021-22
pp_difference_20_21_to_21_22      |  Percentage change in income between 2020-21 to 2021-22
pp_gbp_difference_19_20_to_20_21  |  Change in monetary income between 2019-20 to 2020-21
pp_gbp_difference_19_20_to_21_22  |  Change in monetary income between 2019-20 to 2021-22
pp_gbp_difference_20_21_to_21_22  |  Change in monetary income between 2020-21 to 2021-22

Footnotes:

1. The academies account return (AAR) data is reported on an academic year basis running from September - August. This is in contrast to the consistent financial reporting (CFR) data for LA maintained schools which is reported on a financial year basis running from April – March.
2. Due to rounding, some totals and percentages may not correspond to the calculation of individual figures
3. Due to changes in how total income and total expenditure were calculated across the 3-year period for both AAR and CFR data, the individual categories may not sum to the total. This is mainly due to the subtraction of expenditure category E30 Direct revenue financing.


LA maintained schools' 2019-2022 income categories

Filename: cfr_1922_inc_v3.csv
Geographic levels: National
Time period: 2021-22
Content summary: Income information for the financial years 2019-20, 2020-21 and 2021-22 for all LA maintained schools, including both a monetary and percentage comparison between each year’s data. All data is in nominal terms so does not remove the effects of inflation.

Variable names and descriptions for this file are provided below:

Variable name                  |  Variable description
-----------------------------  |  ------------------------------------------------------
19_20                          |  Total income in 2019-20
20_21                          |  Total income in 2020-21
21_22                          |  Total income in 2021-22
category                       |  Type of income
difference_19_20_to_20_21      |  Percentage change in income between 2019-20 to 2020-21
difference_19_20_to_21_22      |  Percentage change in income between 2019-20 to 2021-22
difference_20_21_to_21_22      |  Percentage change in income between 2020-21 to 2021-22
gbp_difference_19_20_to_20_21  |  Change in monetary income between 2019-20 to 2020-21
gbp_difference_19_20_to_21_22  |  Change in monetary income between 2019-20 to 2021-22
gbp_difference_20_21_to_21_22  |  Change in monetary income between 2020-21 to 2021-22

Footnotes:

1. The academies account return (AAR) data is reported on an academic year basis running from September - August. This is in contrast to the consistent financial reporting (CFR) data for LA maintained schools which is reported on a financial year basis running from April – March.
2. Due to rounding, some totals and percentages may not correspond to the calculation of individual figures
3. Due to changes in how total income and total expenditure were calculated across the 3-year period for both AAR and CFR data, the individual categories may not sum to the total. This is mainly due to the subtraction of expenditure category E30 Direct revenue financing.


LA maintained schools' 2019-2022 per pupil income by phase

Filename: cfr_1922_inc_phase_pp_v3.csv
Geographic levels: National
Time period: 2021-22
Content summary: Per pupil income information for the financial years 2019-20, 2020-21 and 2021-22 for all LA maintained schools, aggregated by phase. The data includes both a monetary and percentage comparison between each year’s data. All data is in nominal terms so does not remove the effects of inflation.

Variable names and descriptions for this file are provided below:

Variable name                            |  Variable description
---------------------------------------  |  ------------------------------------------------------
overall_phase                            |  Overall phase
pp_gbp_income_difference_19_20_to_20_21  |  Change in monetary income between 2019-20 to 2020-21
pp_gbp_income_difference_19_20_to_21_22  |  Change in monetary income between 2019-20 to 2021-22
pp_gbp_income_difference_20_21_to_21_22  |  Change in monetary income between 2020-21 to 2021-22
pp_income_difference_19_20_to_20_21      |  Percentage change in income between 2019-20 to 2020-21
pp_income_difference_19_20_to_21_22      |  Percentage change in income between 2019-20 to 2021-22
pp_income_difference_20_21_to_21_22      |  Percentage change in income between 2020-21 to 2021-22
total_income_1920_pp                     |  Per pupil income in 2019-20
total_income_2021_pp                     |  Per pupil income in 2020-21
total_income_2122_pp                     |  Per pupil income in 2021-22

Footnotes:

1. The academies account return (AAR) data is reported on an academic year basis running from September - August. This is in contrast to the consistent financial reporting (CFR) data for LA maintained schools which is reported on a financial year basis running from April – March.
2. Note that the 16 plus phase has been omitted from the commentary as there were no 16 plus schools reporting data in 2020-21 and 2021-22.
3. Due to rounding, some totals and percentages may not correspond to the calculation of individual figures


LA maintained schools' 2019-2022 income by phase

Filename: cfr_1922_inc_phase_v3.csv
Geographic levels: National
Time period: 2021-22
Content summary: Income information for the financial years 2019-20, 2020-21 and 2021-22 for all LA maintained schools, aggregated by phase. The data includes both a monetary and percentage comparison between each year’s data. All data is in nominal terms so does not remove the effects of inflation.

Variable names and descriptions for this file are provided below:

Variable name                         |  Variable description
------------------------------------  |  ------------------------------------------------------
gbp_income_difference_19_20_to_20_21  |  Change in monetary income between 2019-20 to 2020-21
gbp_income_difference_19_20_to_21_22  |  Change in monetary income between 2019-20 to 2021-22
gbp_income_difference_20_21_to_21_22  |  Change in monetary income between 2020-21 to 2021-22
income_difference_19_20_to_20_21      |  Percentage change in income between 2019-20 to 2020-21
income_difference_19_20_to_21_22      |  Percentage change in income between 2019-20 to 2021-22
income_difference_20_21_to_21_22      |  Percentage change in income between 2020-21 to 2021-22
overall_phase                         |  Overall phase
total_income_1920                     |  Total income in 2019-20
total_income_2021                     |  Total income in 2020-21
total_income_2122                     |  Total income in 2021-22

Footnotes:

1. The academies account return (AAR) data is reported on an academic year basis running from September - August. This is in contrast to the consistent financial reporting (CFR) data for LA maintained schools which is reported on a financial year basis running from April – March.
2. Note that the 16 plus phase has been omitted from the commentary as there were no 16 plus schools reporting data in 2020-21 and 2021-22.
3. Due to rounding, some totals and percentages may not correspond to the calculation of individual figures


LA maintained schools' 2019-2022 per pupil revenue reserves by phase

Filename: cfr_1922_rr_phase_pp_v3.csv
Geographic levels: National
Time period: 2021-22
Content summary: Per pupil revenue reserve information for the financial years 2019-20, 2020-21 and 2021-22 for LA maintained schools, aggregated by phase. This data includes both a monetary and percentage comparison between each year’s data. All data is in nominal terms so does not remove the effects of inflation.

Variable names and descriptions for this file are provided below:

Variable name                        |  Variable description
-----------------------------------  |  ---------------------------------------------------------------
overall_phase                        |  Overall phase
pp_gbp_rr_difference_19_20_to_20_21  |  Change in monetary revenue reserve between 2019-20 to 2020-21
pp_gbp_rr_difference_19_20_to_21_22  |  Change in monetary revenue reserve between 2019-20 to 2021-22
pp_gbp_rr_difference_20_21_to_21_22  |  Change in monetary revenue reserve between 2020-21 to 2021-22
pp_rr_difference_19_20_to_20_21      |  Percentage change in revenue reserve between 2019-20 to 2020-21
pp_rr_difference_19_20_to_21_22      |  Percentage change in revenue reserve between 2019-20 to 2021-22
pp_rr_difference_20_21_to_21_22      |  Percentage change in revenue reserve between 2020-21 to 2021-22
total_rr_1920_pp                     |  Per pupil revenue reserve in 2019-20
total_rr_2021_pp                     |  Per pupil revenue reserve in 2020-21
total_rr_2122_pp                     |  Per pupil revenue reserve in 2021-22

Footnotes:

1. The academies account return (AAR) data is reported on an academic year basis running from September - August. This is in contrast to the consistent financial reporting (CFR) data for LA maintained schools which is reported on a financial year basis running from April – March.
2. Note that the 16 plus phase has been omitted from the commentary as there were no 16 plus schools reporting data in 2020-21 and 2021-22.
3. Due to rounding, some totals and percentages may not correspond to the calculation of individual figures


LA maintained schools' 2019-2022 revenue reserves by phase

Filename: cfr_1922_rr_phase_v3.csv
Geographic levels: National
Time period: 2021-22
Content summary: Revenue reserve information for the financial years 2019-20, 2020-21 and 2021-22 for LA maintained schools, aggregated by phase. This data includes both a monetary and percentage comparison between each year’s data. All data is in nominal terms so does not remove the effects of inflation.

Variable names and descriptions for this file are provided below:

Variable name                     |  Variable description
--------------------------------  |  ---------------------------------------------------------------
gbp_rr_difference_19_20_to_20_21  |  Change in monetary revenue reserve between 2019-20 to 2020-21
gbp_rr_difference_19_20_to_21_22  |  Change in monetary revenue reserve between 2019-20 to 2021-22
gbp_rr_difference_20_21_to_21_22  |  Change in monetary revenue reserve between 2020-21 to 2021-22
overall_phase                     |  Overall phase
rr_difference_19_20_to_20_21      |  Percentage change in revenue reserve between 2019-20 to 2020-21
rr_difference_19_20_to_21_22      |  Percentage change in revenue reserve between 2019-20 to 2021-22
rr_difference_20_21_to_21_22      |  Percentage change in revenue reserve between 2020-21 to 2021-22
total_rr_1920                     |  Total revenue reserve in 2019-20
total_rr_2021                     |  Total revenue reserve in 2020-21
total_rr_2122                     |  Total revenue reserve in 2021-22

Footnotes:

1. The academies account return (AAR) data is reported on an academic year basis running from September - August. This is in contrast to the consistent financial reporting (CFR) data for LA maintained schools which is reported on a financial year basis running from April – March.
2. Note that the 16 plus phase has been omitted from the commentary as there were no 16 plus schools reporting data in 2020-21 and 2021-22.
3. Due to rounding, some totals and percentages may not correspond to the calculation of individual figures


Academies' 2018/2021 per pupil expenditure categories

Filename: aar_1821_exp_pp_v3.csv
Geographic levels: National
Time period: 2020/21
Content summary: Per pupil expenditure information for the academic years 2018/19, 2019/20 and 2020/21 for all academies, including both a monetary and percentage comparison between each year’s data. The financial figures have the central services per pupil proportion incorporated for each expenditure category. All data is in nominal terms so does not remove the effects of inflation.

Variable names and descriptions for this file are provided below:

Variable name                     |  Variable description
--------------------------------  |  -----------------------------------------------------------
category                          |  Type of expenditure
pp_18_19                          |  Per pupil expenditure in 2018/19
pp_19_20                          |  Per pupil expenditure in 2019/20
pp_20_21                          |  Per pupil expenditure in 2020/21
pp_difference_18_19_to_19_20      |  Percentage change in expenditure between 2018/19 to 2019/20
pp_difference_18_19_to_20_21      |  Percentage change in expenditure between 2018/19 to 2020/21
pp_difference_19_20_to_20_21      |  Percentage change in expenditure between 2019/20 to 2020/21
pp_gbp_difference_18_19_to_19_20  |  Change in monetary expenditure between 2018/19 to 2019/20
pp_gbp_difference_18_19_to_20_21  |  Change in monetary expenditure between 2018/19 to 2020/21
pp_gbp_difference_19_20_to_20_21  |  Change in monetary expenditure between 2019/20 to 2020/21

Footnotes:

1. The academies account return (AAR) data is reported on an academic year basis running from September - August. This is in contrast to the consistent financial reporting (CFR) data for LA maintained schools which is reported on a financial year basis running from April – March.
2. Due to rounding, some totals and percentages may not correspond to the calculation of individual figures
3. Due to changes in how total income and total expenditure were calculated across the 3-year period for both AAR and CFR data, the individual categories may not sum to the total. This is mainly due to the subtraction of expenditure category E30 Direct revenue financing.


Academies' 2018/2021 expenditure categories

Filename: aar_1821_exp_v3.csv
Geographic levels: National
Time period: 2020/21
Content summary: Expenditure information for the academic years 2018/19, 2019/20 and 2020/21 for all academies, including both a monetary and percentage comparison between each year’s data. The financial figures have the central services per pupil proportion incorporated for each expenditure category. All data is in nominal terms so does not remove the effects of inflation.

Variable names and descriptions for this file are provided below:

Variable name                  |  Variable description
-----------------------------  |  -----------------------------------------------------------
18_19                          |  Total expenditure in 2018/19
19_20                          |  Total expenditure in 2019/20
20_21                          |  Total expenditure in 2020/21
category                       |  Type of expenditure
difference_18_19_to_19_20      |  Percentage change in expenditure between 2018/19 to 2019/20
difference_18_19_to_20_21      |  Percentage change in expenditure between 2018/19 to 2020/21
difference_19_20_to_20_21      |  Percentage change in expenditure between 2019/20 to 2020/21
gbp_difference_18_19_to_19_20  |  Change in monetary expenditure between 2018/19 to 2019/20
gbp_difference_18_19_to_20_21  |  Change in monetary expenditure between 2018/19 to 2020/21
gbp_difference_19_20_to_20_21  |  Change in monetary expenditure between 2019/20 to 2020/21

Footnotes:

1. The academies account return (AAR) data is reported on an academic year basis running from September - August. This is in contrast to the consistent financial reporting (CFR) data for LA maintained schools which is reported on a financial year basis running from April – March.
2. Due to rounding, some totals and percentages may not correspond to the calculation of individual figures
3. Due to changes in how total income and total expenditure were calculated across the 3-year period for both AAR and CFR data, the individual categories may not sum to the total. This is mainly due to the subtraction of expenditure category E30 Direct revenue financing.


Academies' 2018/2021 per pupil expenditure by phase

Filename: aar_1821_exp_phase_pp_v3.csv
Geographic levels: National
Time period: 2020/21
Content summary: Per pupil expenditure information for the academic years 2018/19, 2019/20 and 2020/21 for all academies, aggregated by phase, including both a monetary and percentage comparison between each year’s data. The financial figures have the central services per pupil proportion incorporated for each phase breakdown. All data is in nominal terms so does not remove the effects of inflation.

Variable names and descriptions for this file are provided below:

Variable name                         |  Variable description
------------------------------------  |  -----------------------------------------------------------
overall_phase                         |  Overall phase
pp_exp_difference_18_19_to_19_20      |  Percentage change in expenditure between 2018/19 to 2019/20
pp_exp_difference_18_19_to_20_21      |  Percentage change in expenditure between 2018/19 to 2020/21
pp_exp_difference_19_20_to_20_21      |  Percentage change in expenditure between 2019/20 to 2020/21
pp_gbp_exp_difference_18_19_to_19_20  |  Change in monetary expenditure between 2018/19 to 2019/20
pp_gbp_exp_difference_18_19_to_20_21  |  Change in monetary expenditure between 2018/19 to 2020/21
pp_gbp_exp_difference_19_20_to_20_21  |  Change in monetary expenditure between 2019/20 to 2020/21
total_expenditure_1819_pp             |  Per pupil expenditure in 2018/19
total_expenditure_1920_pp             |  Per pupil expenditure in 2019/20
total_expenditure_2021_pp             |  Per pupil expenditure in 2020/21

Footnotes:

1. The academies account return (AAR) data is reported on an academic year basis running from September - August. This is in contrast to the consistent financial reporting (CFR) data for LA maintained schools which is reported on a financial year basis running from April – March.
2. Due to rounding, some totals and percentages may not correspond to the calculation of individual figures


Academies' 2018/2021 expenditure by phase

Filename: aar_1821_exp_phase_v3.csv
Geographic levels: National
Time period: 2020/21
Content summary: Expenditure information for the academic years 2018/19, 2019/20 and 2020/21 for all academies, aggregated by phase, including both a monetary and percentage comparison between each year’s data. The financial figures have the central services per pupil proportion incorporated for each phase breakdown. All data is in nominal terms so does not remove the effects of inflation.

Variable names and descriptions for this file are provided below:

Variable name                      |  Variable description
---------------------------------  |  -----------------------------------------------------------
exp_difference_18_19_to_19_20      |  Percentage change in expenditure between 2018/19 to 2019/20
exp_difference_18_19_to_20_21      |  Percentage change in expenditure between 2018/19 to 2020/21
exp_difference_19_20_to_20_21      |  Percentage change in expenditure between 2019/20 to 2020/21
gbp_exp_difference_18_19_to_19_20  |  Change in monetary expenditure between 2018/19 to 2019/20
gbp_exp_difference_18_19_to_20_21  |  Change in monetary expenditure between 2018/19 to 2020/21
gbp_exp_difference_19_20_to_20_21  |  Change in monetary expenditure between 2019/20 to 2020/21
overall_phase                      |  Overall phase
total_expenditure_1819             |  Total expenditure in 2018/19
total_expenditure_1920             |  Total expenditure in 2019/20
total_expenditure_2021             |  Total expenditure in 2020/21

Footnotes:

1. The academies account return (AAR) data is reported on an academic year basis running from September - August. This is in contrast to the consistent financial reporting (CFR) data for LA maintained schools which is reported on a financial year basis running from April – March.
2. Due to rounding, some totals and percentages may not correspond to the calculation of individual figures


Academies' 2018/2021 per pupil income categories

Filename: aar_1821_inc_pp_v3.csv
Geographic levels: National
Time period: 2020/21
Content summary: Per pupil income information for the academic years 2018/19, 2019/20 and 2020/21 for all academies, including both a monetary and percentage comparison between each year’s data. The financial figures have the central services per pupil proportion incorporated for each income category. All data is in nominal terms so does not remove the effects of inflation.

Variable names and descriptions for this file are provided below:

Variable name                     |  Variable description
--------------------------------  |  ------------------------------------------------------
category                          |  Type of income
pp_18_19                          |  Per pupil income in 2018/19
pp_19_20                          |  Per pupil income in 2019/20
pp_20_21                          |  Per pupil income in 2020/21
pp_difference_18_19_to_19_20      |  Percentage change in income between 2018/19 to 2019/20
pp_difference_18_19_to_20_21      |  Percentage change in income between 2018/19 to 2020/21
pp_difference_19_20_to_20_21      |  Percentage change in income between 2019/20 to 2020/21
pp_gbp_difference_18_19_to_19_20  |  Change in monetary income between 2018/19 to 2019/20
pp_gbp_difference_18_19_to_20_21  |  Change in monetary income between 2018/19 to 2020/21
pp_gbp_difference_19_20_to_20_21  |  Change in monetary income between 2019/20 to 2020/21

Footnotes:

1. The academies account return (AAR) data is reported on an academic year basis running from September - August. This is in contrast to the consistent financial reporting (CFR) data for LA maintained schools which is reported on a financial year basis running from April – March.
2. Due to rounding, some totals and percentages may not correspond to the calculation of individual figures
3. Due to changes in how total income and total expenditure were calculated across the 3-year period for both AAR and CFR data, the individual categories may not sum to the total. This is mainly due to the subtraction of expenditure category E30 Direct revenue financing.


Academies' 2018/2021 income categories

Filename: aar_1821_inc_v3.csv
Geographic levels: National
Time period: 2020/21
Content summary: Income information for the academic years 2018/19, 2019/20 and 2020/21 for all academies, including both a monetary and percentage comparison between each year’s data. The financial figures have the central services per pupil proportion incorporated for each income category. All data is in nominal terms so does not remove the effects of inflation.

Variable names and descriptions for this file are provided below:

Variable name                  |  Variable description
-----------------------------  |  ------------------------------------------------------
18_19                          |  Total income in 2018/19
19_20                          |  Total income in 2019/20
20_21                          |  Total income in 2020/21
category                       |  Type of income
difference_18_19_to_19_20      |  Percentage change in income between 2018/19 to 2019/20
difference_18_19_to_20_21      |  Percentage change in income between 2018/19 to 2020/21
difference_19_20_to_20_21      |  Percentage change in income between 2019/20 to 2020/21
gbp_difference_18_19_to_19_20  |  Change in monetary income between 2018/19 to 2019/20
gbp_difference_18_19_to_20_21  |  Change in monetary income between 2018/19 to 2020/21
gbp_difference_19_20_to_20_21  |  Change in monetary income between 2019/20 to 2020/21

Footnotes:

1. The academies account return (AAR) data is reported on an academic year basis running from September - August. This is in contrast to the consistent financial reporting (CFR) data for LA maintained schools which is reported on a financial year basis running from April – March.
2. Due to rounding, some totals and percentages may not correspond to the calculation of individual figures
3. Due to changes in how total income and total expenditure were calculated across the 3-year period for both AAR and CFR data, the individual categories may not sum to the total. This is mainly due to the subtraction of expenditure category E30 Direct revenue financing.


Academies' 2018/2021 per pupil income by phase

Filename: aar_1821_inc_phase_pp_v3.csv
Geographic levels: National
Time period: 2020/21
Content summary: Per pupil income information for the academic years 2018/19, 2019/20 and 2020/21 for all academies, aggregated by phase, including both a monetary and percentage comparison between each year’s data. The financial figures have the central services per pupil proportion incorporated for each phase breakdown. All data is in nominal terms so does not remove the effects of inflation.

Variable names and descriptions for this file are provided below:

Variable name                            |  Variable description
---------------------------------------  |  ------------------------------------------------------
overall_phase                            |  Overall phase
pp_gbp_income_difference_18_19_to_19_20  |  Change in monetary income between 2018/19 to 2019/20
pp_gbp_income_difference_18_19_to_20_21  |  Change in monetary income between 2018/19 to 2020/21
pp_gbp_income_difference_19_20_to_20_21  |  Change in monetary income between 2019/20 to 2020/21
pp_income_difference_18_19_to_19_20      |  Percentage change in income between 2018/19 to 2019/20
pp_income_difference_18_19_to_20_21      |  Percentage change in income between 2018/19 to 2020/21
pp_income_difference_19_20_to_20_21      |  Percentage change in income between 2019/20 to 2020/21
total_income_1819_pp                     |  Per pupil income in 2018/19
total_income_1920_pp                     |  Per pupil income in 2019/20
total_income_2021_pp                     |  Per pupil income in 2020/21

Footnotes:

1. The academies account return (AAR) data is reported on an academic year basis running from September - August. This is in contrast to the consistent financial reporting (CFR) data for LA maintained schools which is reported on a financial year basis running from April – March.
2. Due to rounding, some totals and percentages may not correspond to the calculation of individual figures


Academies' 2018/2021 income by phase

Filename: aar_1821_inc_phase_v3.csv
Geographic levels: National
Time period: 2020/21
Content summary: Income information for the academic years 2018/19, 2019/20 and 2020/21 for all academies, aggregated by phase, including both a monetary and percentage comparison between each year’s data. The financial figures have the central services per pupil proportion incorporated for each phase breakdown. All data is in nominal terms so does not remove the effects of inflation.

Variable names and descriptions for this file are provided below:

Variable name                         |  Variable description
------------------------------------  |  ------------------------------------------------------
gbp_income_difference_18_19_to_19_20  |  Change in monetary income between 2018/19 to 2019/20
gbp_income_difference_18_19_to_20_21  |  Change in monetary income between 2018/19 to 2020/21
gbp_income_difference_19_20_to_20_21  |  Change in monetary income between 2019/20 to 2020/21
income_difference_18_19_to_19_20      |  Percentage change in income between 2018/19 to 2019/20
income_difference_18_19_to_20_21      |  Percentage change in income between 2018/19 to 2020/21
income_difference_19_20_to_20_21      |  Percentage change in income between 2019/20 to 2020/21
overall_phase                         |  Overall phase
total_income_1819                     |  Total income in 2018/19
total_income_1920                     |  Total income in 2019/20
total_income_2021                     |  Total income in 2020/21

Footnotes:

1. The academies account return (AAR) data is reported on an academic year basis running from September - August. This is in contrast to the consistent financial reporting (CFR) data for LA maintained schools which is reported on a financial year basis running from April – March.
2. Due to rounding, some totals and percentages may not correspond to the calculation of individual figures


Academies' 2018/2021 per pupil revenue reserves by phase

Filename: aar_1821_rr_phase_pp_v3.csv
Geographic levels: National
Time period: 2020/21
Content summary: Per pupil revenue reserve information for the academic years 2018/19, 2019/20 and 2020/21 for all academies, aggregated by phase, including both a monetary and percentage comparison between each year’s data. The financial figures have the central services per pupil proportion incorporated for each phase breakdown. All data is in nominal terms so does not remove the effects of inflation.

Variable names and descriptions for this file are provided below:

Variable name                        |  Variable description
-----------------------------------  |  ---------------------------------------------------------------
overall_phase                        |  Overall phase
pp_gbp_rr_difference_18_19_to_19_20  |  Change in monetary revenue reserve between 2018/19 to 2019/20
pp_gbp_rr_difference_18_19_to_20_21  |  Change in monetary revenue reserve between 2018/19 to 2020/21
pp_gbp_rr_difference_19_20_to_20_21  |  Change in monetary revenue reserve between 2019/20 to 2020/21
pp_rr_difference_18_19_to_19_20      |  Percentage change in revenue reserve between 2018/19 to 2019/20
pp_rr_difference_18_19_to_20_21      |  Percentage change in revenue reserve between 2018/19 to 2020/21
pp_rr_difference_19_20_to_20_21      |  Percentage change in revenue reserve between 2019/20 to 2020/21
total_rr_1819_pp                     |  Per pupil revenue reserve in 2018/19
total_rr_1920_pp                     |  Per pupil revenue reserve in 2019/20
total_rr_2021_pp                     |  Per pupil revenue reserve in 2020/21

Footnotes:

1. The academies account return (AAR) data is reported on an academic year basis running from September - August. This is in contrast to the consistent financial reporting (CFR) data for LA maintained schools which is reported on a financial year basis running from April – March.
2. Due to rounding, some totals and percentages may not correspond to the calculation of individual figures


Academies' 2018/2021 revenue reserves by phase

Filename: aar_1821_rr_phase_v3.csv
Geographic levels: National
Time period: 2020/21
Content summary: Revenue reserve information for the academic years 2018/19, 2019/20 and 2020/21 for all academies, aggregated by phase, including both a monetary and percentage comparison between each year’s data. The financial figures have the central services per pupil proportion incorporated for each phase breakdown. All data is in nominal terms so does not remove the effects of inflation.

Variable names and descriptions for this file are provided below:

Variable name                     |  Variable description
--------------------------------  |  ---------------------------------------------------------------
gbp_rr_difference_18_19_to_19_20  |  Change in monetary revenue reserve between 2018/19 to 2019/20
gbp_rr_difference_18_19_to_20_21  |  Change in monetary revenue reserve between 2018/19 to 2020/21
gbp_rr_difference_19_20_to_20_21  |  Change in monetary revenue reserve between 2019/20 to 2020/21
overall_phase                     |  Overall phase
rr_difference_18_19_to_19_20      |  Percentage change in revenue reserve between 2018/19 to 2019/20
rr_difference_18_19_to_20_21      |  Percentage change in revenue reserve between 2018/19 to 2020/21
rr_difference_19_20_to_20_21      |  Percentage change in revenue reserve between 2019/20 to 2020/21
total_rr_1819                     |  Total revenue reserve in 2018/19
total_rr_1920                     |  Total revenue reserve in 2019/20
total_rr_2021                     |  Total revenue reserve in 2020/21

Footnotes:

1. The academies account return (AAR) data is reported on an academic year basis running from September - August. This is in contrast to the consistent financial reporting (CFR) data for LA maintained schools which is reported on a financial year basis running from April – March.
2. Due to rounding, some totals and percentages may not correspond to the calculation of individual figures
