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[null,"Budget forecast return (BFR) 2024"]
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[]
[null,"This document is designed to help you prepare for the online BFR return. To actually submit your return you'll need to use the online form  published on the GOV.UK website."]
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[null,"Use the workbook to process and validate information before completing the online form."]
[null,"Most numbers (especially income and expenditure) are positive figures. A few numbers are negative, but this will be clear when inputting the figures either on the workbook or the online form."]
[null,"Enter all figures in the online form in thousands, except for line 999 for pupil numbers and line 3900 and 3950 around % for pay awards."]
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[null,"As with the online form, enter all monetary balances in round £000s, not pounds and pence. For example, for £10,471.23 enter 10, but for £10,891.25 enter 11. Enter a six-figure amount like £453,678 as 454."]
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[null,"The main features in the 2024 version of the spreadsheet are:"]
[null,"• New lines to collect data on how much trusts spend in key areas of technology (ICT)."]
[null,"• A new line to understand how much trusts spend on buildings repairs/maintenance and/or improvements that is not capitalised and that is funded through capital grants and inlcuded in the revenue section of the return."]
[null,"• Updated the question about reserves to better understand trust's plans for reserves."]
[null,"• Updated the three-year forecast section to ask for specific assumptions around pay awards or teaching and support staff."]
[null,"• Removal of Line 299, included guidance on RAAC income/expenditure and updated a number of help texts following user feedback. We have also created a BFR lines quick reference guide. "]
[null,"• When BFR 2024 goes live, it'll be on a new authentification system called DfE Sign In (DSI) and IDAMS will no longer be operational."]
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[null,"The summary declaration page shows you a summary of the revenue, capital and reserve totals from your return, these will be presented in the rounded thousands as well as in pounds. This is to make sure any roundings in your return are accurate. "]
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[null,"Once all validations are cleared in the workbook, completing the online form shouldn't result in any more validations being triggered. Note that you can copy and paste comments entered in the workbook into the online form. "]
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[null,"Protected sheets"]
[null,"The worksheets are protected with the password 'BFR'. You can remove the protection to inspect how the workbook is structured."]
[null,"If you remove the password protection, there's a risk that formulas and validations could be accidentally overwritten. For that reason it's safer to do this on a separate, saved version."]
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[null,"Queries"]
[null,"Please use the below link to raise a query using the customer help portal"]
[null,"If you have a query about completing your BFR return please contact the ESFA using the Customer Help Portal."]
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[null,"Academies Chart of Accounts 2022-23 and 2023-24"]
[null,"You can view how the CoA has been mapped to the BFR, by going to the 2022-23 CoA to BFR mapping tab within this document."]
[null,"If you are using the CoA or have automated this year, you can view the latest CoA to BFR mapping updates in gov.uk here:"]
[null,"Academies chart of accounts and automating the accounts return - GOV.UK (www.gov.uk)"]
[]
[null,"Layout of the workbook"]
[null,"The key features are:"]
[null,"• an organisation page, a summary declaration,  a preparer declaration page and an approver declaration page"]
[null,"• the main BFR spreadsheet"]
[null,"• the validations table where your trust provides answers to validation queries, reviews its responses and reviews the number of outstanding validations"]
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[null,"3 year forecast section"]
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[null,"Reason for the 3 year forecast"]
[null,"We want to better understand trusts' forecasts, so we can more effectively support a financially healthy sector. The return provides us with assurance that trusts are undertaking strategic budget planning, in line with best practice and helps the ESFA better understand which trusts may benefit from further support."]
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[null,"All trusts must complete the three year forecast section, providing commentary on your underlying assumptions. "]
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[null,"The revenue lines in the table are as follows:\n\n1) DfE income\n2) Other income\n3) Surplus transfer\n4) Staff costs\n5) Non staff-costs"]
[null,"There's also a section to record transfers between revenue and capital "]
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[null,"The capital income and spend section should include actual income and actual spend only and ignore all the other non-cash capital lines, for example donated assets, converted assets and AUC transferred from ESFA."]
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[null,"The final section of the form includes items such as cash, depreciation and any other non-cash items. Reserves are a single line for the trust, so line-by-line by academy isn't required."]
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[null,"We understand that the sector would like more detailed guidance on how to prepare for the 3 year forecast and what assumptions to make. However, it's important to avoid being too prescriptive as there may be a wide variety of local factors as well as changing national circumstances that could contradict any guidance. Your forecasts need to be realistic, pragmatic and taking into consideration any implications due to COVID. It is important that your trust's governing body have agreed the forecasts and the assumptions underpinning them, before submitting your return."]
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[]
[null,"Some general planning assumptions that may drive your forecast are as follows."]
[null,"Income"]
[null,"•   Forecast pupil numbers"]
[null,"•   Estimated National Funding Formula funding per pupil with a baseline including minimum funding guarantees"]
[null,"•   Changes in pupil premium funding and mix of pupils with special needs"]
[null,"•   Mix of weighting factors including area cost adjustment"]
[null,"•   Other income assumptions such as commercial income and investment income"]
[]
[null,"Expenditure"]
[null,"•    Pay awards for all staff (national rates or locally determined rates)"]
[null,"•   Staff turnover estimates and future staff grade ratios"]
[null,"•    TPS contribution rates (indications of national rates)"]
[null,"•    LGPS contribution rates (varies according to region)"]
[null,"•    Non-staff cost inflation – could be a flat rate or a variable one, subject to different rates depending on specific costs."]
[null,"For any forecast deficits, we'll need a brief description of any mitigating actions that you're undertaking. If these actions are already approved then the forecast should reflect the impact of these plans"]
[]
[null,"Part 1. Introduction"]
[null,"The Department for Education (DfE) is required to provide HM Treasury with updated financial information from the academy sector to support the Public Expenditure Statistical Analyses (PESA) national statistics release. Academy trusts will be required to provide this information through this BFR form and must submit it to the ESFA by 29th August 2024."]
[null,"We recommend academy trusts use this workbook to collect the information and transfer these details onto the online form."]
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[null,"1.1 Scope "]
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[null,"Organisations included within the exercise"]
[null,"Throughout this document and the associated return, we use the terms “academy trusts” and “academy” to refer to:"]
[null,"·        sponsored academies"]
[null,"·        academy converters"]
[null,"·        free schools"]
[null,"·        university technical colleges"]
[null,"·        special schools"]
[null,"·        studio schools"]
[null,"All academy trusts are required to complete the BFR 2024 and will need to complete the return on an accruals and prepayments basis."]
[null,"For new trusts (and trusts with academies having joined or left) include data for the period that the trust has been open, and include academies for the period that they have been part of that trust."]
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[null,"1.2 The online form"]
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[null,"Use the workbook to prepare for the BFR exercise. You can then transfer the figures from the workbook to the online form. The workbook isn't mandatory but trusts may find it helpful."]
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[null,"1.3 Using the Excel workbook"]
[null,"All blue cells require you to enter text"]
[null,"The FQs replicate what you're expected to answer when you start completing the online form. They're defaulted to 'No', so  check that you've changed to 'Yes' if appropriate."]
[null,"You can enter comments and transfer relevant sections across to the online form. Please note the workbook is protected to avoid overwriting formulas."]
[null,"On the organisation tab you should fill in some details about your trust. Some of this will feed to the main BFR 2024 tab at the top of the sheet (such as trust name and Company House Number). "]
[null,"You should also complete the finance questions (FQs) on the BFR 2024 tab. Most FQs require a Yes or No response. If you select 'Yes' then you'll be asked to respond to a question."]
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[null,"As with the online form, enter all monetary balances in round £000s, not pounds and pence. For example, for £10,471.23 enter 10, but for £10,891.25 enter 11. Enter a six-figure amount like £453,678 as 454."]
[]
[null,"The workbook will also flag a validation message if you:"]
[null,"•     enter decimal places, rounded £000 values only are allowed (column N)."]
[null,"•     enter values below the minimum and above maximum values expected (columns O and P). The thresholds are set so that most inputs should be within the range."]
[null,"•    input a credit balance when only a debit value is allowed."]
[null,"•     are required to provide an explanation. In this case you should provide an answer on the validations table."]
[]
[]
[null,"1.4 The structure of the BFR workbook"]
[null,"The workbook consists of the following main sections to be completed at trust level"]
[null,"Pupil numbers - this has been moved to the front of the form to allow additional validations to be explored."]
[null,"1.     Revenue – covers most of the grants and income that the trust has received or generated that isn't for the purpose of capital programmes. In addition, it covers all expenditure by the trust excluding depreciation and Local Government Pension Scheme (LGPS) movements"]
[null,"2.     Capital – for funding received under capital grant, or funding received for the express purposes of a capital programme. This section also shows the expenditure spent on land and buildings (L&B), intangibles and other fixed assets, with lines for disposals showing the cash receipts for each asset classification. The value of your land and buildings isn't required in this form"]
[null,"3.     Other items – covers a number of items requiring additional disclosure such as cash, depreciation charges, provisions movements, investments, impairment charges loans and gain/loss on disposal of fixed assets"]
[null,"4.     Reserves per academy – you'll need to complete this section by separately reporting reserves information for each academy included in the return. There's also a line where you can record centrally held reserves"]
[]
[null,"1.5 Submission of a return by multi-academy trusts (MATs)"]
[null,"MATs must submit a consolidated return aggregating the budgetary information of each of their academies. You'll need to add up the forecast values of each of the individual academies against each line of the workbook."]
[]
[null,"1.6 Deadline for submission of online BFR"]
[null,"All academy trusts open as at 30 April 2024 must submit a completed online BFR to DfE by 29th August 2024. The collection is open for completion from early June 2024."]
[null,"The online form guidance provides further information about timelines and what's required when submitting the BFR."]
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[null,"Part 2:  Budget forecast return workbook"]
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[null,"2.1 Introduction"]
[null,"Use the Excel workbook to gather budgetary information and test the validation queries before you complete the online budget forecast form."]
[null,"You don't have to complete this workbook, but it's good practice to keep a record of forecast information and the workbook will help you to do this. It also means you can transfer your forecast figures to the online form once it's available on GOV.UK. "]
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[null,"2.2 Sign convention"]
[null,"Most numbers (especially income and expenditure) are positive figures. A few numbers are negative, but this will be clear when you input the figures either on the workbook or the online form."]
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[null,"2.3 Guidance for various sections"]
[null,"2.3.1 Revenue "]
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[null,"Validations"]
[null,"The validations in this workbook mirror the online form, so you won't be able to submit the online form if there are any unresolved validations. Resolving them will either need a numerical change in the 'BFR 2024' tab or an explanation in the 'Trust validation table' tab. "]
[null,"Once you've answered the finance questions along with any follow-up queries, the BFR spreadsheet is completed in exactly the same way as the previous year."]
[null,"There are validations to ensure only rounded whole numbers (£000) are input (i.e. no decimals with the exception of line 3900 and 3950) and that the values input are within the acceptable range. The thresholds are currently set quite high, so this is mainly used to prevent inputting credits or negative numbers or values in £s."]
[null,"When entering values, if additional action is needed, you'll see 'Check validations' in column E. If you trigger a validation error, scroll right to column S and you'll see which validation has been triggered. This may be because a number input is in decimals, is too high, too low or a query requires a response. "]
[null,"To remove the 'Check validations' message, either amend the entry or provide an answer in the trust validations table tab."]
[null,"For example, if you've answered 'Yes' to having provisions in the finance questions, but you input nothing in the provisions section, the validation will require either changing your answer to 'No' or inputting relevant provision balances."]
[null,"If explanatory text is required a query will appear and 'Check validations' will only disappear after you've provided an explanation or corrected an error."]
[null,"When a validation query appears in the BFR worksheet and in the trust validations table, you should answer the query or amend the numbers to make the validation disappear."]
[null,"Within the 'Trust validations table', cells C5 and C6 should read zero before presenting the budget to the approver and to trustees. "]
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[null,"Pupil numbers"]
[null,"Input the actual/estimated total number of students in your trust as at the October census date in the year of input (this shouldn't be rounded to the nearest thousand '000)"]
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[null,"DfE revenue income (lines 101 to 199)"]
[null,"·        line 101 Rates reclaim - As per section 3.66 of the Academies Accounts Direction. Include the grossed up rates reclaim and show the equal expenditure offset in line 378.  You should enter the total amount for the year you are claiming."]
[null,"·        line 102 General Academy Grant (GAG) (excluding Student Service Grant) - This is the gross GAG figure as shown on the trust's GAG funding statement and the post 16 allocation statement. Don't include any deductions for the RPA Scheme (insurance scheme), loan repayments or the Academy post 16-19 bursary funding."]
[null,"·        line 103 Student Services Grant (Academy Post 16 Bursary Funding) - Only include the Academy post 16-19 bursary fund. "]
[null,"·        line 105 Start Up Grants - Include both elements of the post opening grant (start up grant and post opening grant) included in the GAG funding statement."]
[null,"·        line 108 pupil premium & service premium – Don't include any looked after children pupil premium allocations. This is funding provided by local authorities and should be included within line 200."]
[null,"·        line 132 Pupil Number Adjustment - Include any additional funding you have received due to PNA. This applies to academies who receive their funding based on pupil numbers. It is necessary so that academies funded in this way receive grant income which more accurately reflects the actual pupil numbers present during the year."]
[null,"·        line 135 other DfE/ESFA grants – Include any non-GAG grants receivable not previously included in lines 101 to 138. This includes the ‘Catch up’ funding for tutoring and other Covid 19 related grants from the DfE/ESFA."]
[null,"·        line 136 Universal Infant Free School Meals - Include any additional funding you receive from Universal Infant Free School Meals (UIFSM). This provides funding for all government funded schools to offer free school meals to pupils in reception, year 1 and year 2."]
[null,"·        line 137 insurance - This should only contain any insurance top-up grant received from the ESFA. It shouldn't include the value of insurance claims."]
[null,"·        line 138 Sponsor Capacity Grant - Include any additional funding from the Sponsor Capacity Grant, as per the Grant determination. This grant is from the DfE to facilitate an increase in the number of academies within a trust and encourage trusts to take on struggling schools. School can bid for between £50-£100k."]
[null,"·        line 150 Other DfE/ESFA family revenue grants - This should only be used for grants from the DfE family, including National College of Teaching and Leadership, Standards Testing Agency, or Office of the Children's Commissioner."]
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[null,"Other revenue income (lines 200 to 220)"]
[null,"·        line 200 local authority revenue income – Include all revenue income received or receivable from local authorities, but exclude revenue surplus transfers from predecessor local authority maintained schools on conversion."]
[null,"·        line 205 other government grants – Include all revenue grants receivable from other government sources (exclude DfE, other bodies within the DfE family, ESFA and local authority) that are not included in the lines above. Line 205 should include, but is not limited to, grants receivable from any government funding 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."]
[null,"·        line 210 Non-government grants – include all revenue grants received from non-government sources"]
[null,"·        line 211 Income from trading activities – Include all revenue received from trading activities such as hall hire, catering, rental income, breakfast and after school clubs, parental contributions, staff secondments outside of the trust  and insurance claims."]
[null,"·        line 220 other income, including endowment revaluations and investment income – Include any other revenue income not covered by the above categories e.g. RAAC, donations, business sponsorship,  investment income, gains or losses on endowments and any transfer of revenue reserves."]
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[null,"Surplus transfers on conversion (lines 212 and 215) "]
[null,"·      line 212 revenue surplus transfer of an existing academy in/ (out) of the trust – Include all revenue surplus received, or receivable following the transfer of an existing academy, excluding pensions and fixed assets."]
[null,"·        line 215 revenue surplus transfer to academy on conversion – include all revenue surplus received or receivable on conversion from local authorities, i.e. surpluses received from local authorities on conversion excluding pensions and fixed assets."]
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[null,"Transfers between revenue from capital (line 255) "]
[null,"Transfers between revenue and capital (line 585). Net transfer between revenue and capital. This should be the planned transfer from revenue reserves or income to the capital budget to spend on capital items. This should normally be a negative figure. However, occasionally a capital grant is spent as per the grant conditions, but the expense has been classified as revenue (for example, roof repairs). In this case you may need to make a transfer from capital to revenue, creating a positive transfer to revenue from capital (i.e. negative in contra line 585)."]
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[null,"Total revenue income (line 298)"]
[null,"This is the sum of total DfE/ESFA revenue income (line 199), Other revenue, any revenue transfers in or out of the trust (line 212/215) and any revenue transfers between revenue and capital income (line 585). This line is used to calculate your trust’s total reserves.  The reserve balance details page (if triggered) calculates a ratio between line 430 ‘c/f 31 Aug 2024’ and the 2023/24 total balance in line 298 (Line 430 divided by line 298)."]
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[null,"Revenue expenditure (lines 310 to 430)"]
[null,"·        line 310 wages and salaries – Include the full costs of employment for staff employed directly/indirectly by the trust including gross pay, bonuses, overtime, allowances, maternity and sick pay. Include any redundancy costs for staff costs in here also. Exclude third-party IT support and instead please include these in line 342 - ICT costs: IT support further below in the revenue expenditure section"]
[null,"·        line 311 social security costs – Include the employer’s national insurance and any costs of the apprenticeship levy."]
[null,"·        line 320 pension cost: teaching staff – Include the superannuation contributions relating to teaching staff. For example, staff members in the teachers’ pension scheme including those on the leadership pay scale. It should include actual pension contributions."]
[null,"·        line 325 pension cost: non-teaching staff – Include actual pension contributions and any payments to address the deficit on the Local Government Pension Scheme (LGPS) fund. Don't include any change in the value of the deficit calculated under FRS102. "]
[null,"·        line 336 ICT costs: connectivity – Include main and backup broadband lines, wireless networks, network switches, network cables, telephony, ISDN, ASDL, other dedicated phone lines and leasing costs associated with connectivity and telephony. Also include safety and security features such as cyber security and filtering and monitoring if bundled with connectivity services. \nExclude connectivity expenditure where costs are capitalised such as installation costs or where phones are not leased.  Mobile phones, including hardware and contracts. Instead, please include these in line 621 - ICT costs: connectivity, within the capital expenditure section."]
[null,"·        line 337 ICT costs: onsite servers – Include purchased or leased physical onsite servers present in the school or trust where they are not capitalised, also onsite servers that support cloud-based storage across a trust.\nExclude: cloud-based storage where the school or trust does not have a physical onsite server; instead include these in line 339 - ICT costs: administration software and systems. Exclude energy costs associated with onsite servers (please include these in line 378 – Non-staff costs), expenditure on onsite servers where costs are capitalised (please include these in line 622 – ICT Costs: onsite servers, within the capital expenditure section), and any repair and maintenance costs (please include line 342 - ICT costs: IT support)."]
[null,"·        line 338 ICT costs: IT learning resources – Include curriculum software to support teaching and learning such as apps and lesson planning tools, subscriptions and licenses associated with educational software and websites, digital learning platforms and e-books.\nExclude resources that are used specifically for administration purposes such as management information systems, safeguarding systems and data storage. Instead, include these in line 339 - ICT costs: administration software and systems.\nExclude any laptops, desktops, and tablets including associated licenses, should be included in line 340 ICT costs: laptops, desktops, and tablets if they haven’t been capitalised. Any other hardware not capitalised, such as audio-visual screens, printers and keyboards, should be included in line 341 - ICT costs: other hardware. Where a resource is used for learning and administration purposes, and where costs are material, costs or estimates of the split should be coded separately at the time of purchase."]
[null,"·        line 339 ICT costs: Administration software and systems – Include administration and management software such as management information systems (MIS), safeguarding, finance, cashless catering, building management and payment portals. Also include operating systems and device licences, unless bundled into the cost of laptops, desktops and tablets. Include IT hosting including cloud and data storage, cybersecurity and filtering / monitoring if they are not part of any previously stated connectivity services.\nExclude connectivity such as broadband and telephony; instead include these in line 336 - ICT costs: connectivity. Exclude IT learning resources, hardware, inhouse or third party IT support; instead include these in line 338 - ICT costs: IT learning resources.\nWhere a resource is used for learning and administration purposes, and where costs are material, costs or estimates of the split should be coded separately at the time of purchase."]
[null,"·        line 340 ICT costs: laptops, desktops and tablets – Include laptops, desktops and tablets purchased or leased by the school that are used for teaching, learning and administration. Include peripherals such as keyboards, mouses and display screens if bundled into the cost of the devices. Include operating systems and licences if bundled into the cost of devices, device management tools.\nOnly include costs within this line if they have not been capitalised. If they are capitalised, include in line 624 - ICT costs: laptops, desktops and tablets within the capital expenditure section of the form.\nExclude bring your own device (BYOD) schemes where pupils and / or staff are required to bring their own devices such as laptops or tablets. Exclude peripherals that are not bundled into the cost of the devices, and any other hardware, expenditure where device costs are capitalised and instead include these in line 341 - ICT costs: other hardware. Also exclude IT support unless this is bundled into the purchase or hire of the devices and instead include in line 342 - ICT costs: IT support."]
[null,"·        line 341 ICT costs: other hardware – Include hardware such as printers and consumables, audio-visual display screens, projectors and CCTV. Include peripherals such as keyboards and mouses where they are not bundled into laptop, desktop and tablet costs. Include purchase or hire of any hardware where this has not been capitalised.\nOnly include costs within this line if they have not been capitalised. If they are capitalised, include in line 625 - ICT costs: other hardware.\nExclude laptops, desktops and tablets, instead include this in line 340 - ICT costs: laptops, desktops and tablets above. Exclude any onsite servers, instead include these in line 337 - ICT costs: onsite servers. Exclude software unless bundled as part of the cost of the hardware and instead include in 339 - ICT costs: administration software and systems."]
[null,"·        line 342 ICT costs: IT support – Include third-party IT support contracts, maintenance and repair of technology, IT related consultancy when not bundled into any other services. Also include the estimated costs of IT support if these are bundled into other services. Please exclude inhouse IT support such as a network or IT manager. This will be included in staff costs."]
[null,"·        line 330 – other staff support costs – Include any indirect staffing costs such as training and development, staff travel, childcare vouchers and Disclosure and Barring Service (DBS) checks. Exclude IT related training, see line 342 - ICT costs: IT support."]
[null,"·        line 378 non-staff costs (cash) – Include any other revenue expenditure not covered by the above categories e.g. costs of all educational and non-educational supplies and services (including bought in supply cover and HR/Payroll services from the Local Authority), RPA contributions, building repairs and maintenance costs (including any service level of agreements that relate to the upkeep and maintenance of the school estate), legal and governance costs, land and buildings valuations, bank charges and interest. If your trust has any RAAC related expenditure that hasn’t been capitalised, please include this in here.\nExclude revenue deficits on conversion/ transfer or any non-cash costs such as unwinding of the discount, impairment, depreciation. \nInclude all ICT related costs in lines 336 - 342."]
[null,"·        line 379 Building repair & maintenance / Building improvements (Disclosure only) – Disclosure only: Include any expenditure that relates to building repair & maintenance / building improvements that have not been capitalised. For example, this could include: roof repairs, heating / boiler replacements, general maintenance and repairs to the building. Only include costs in here that have not been added to the trusts balance sheet as a fixed asset. You do not need to alter line 378, as this line (379) is a disclosure only and any repair and maintenance costs within 378 will not be double counted. Line 379 is a disclosure only line and won't impact the overall total as all of the spend is included line 378.  \nIf you have entered a value in line 379, we will then ask if you can tell us the typical percentage of this spend that is funded through capital grants and that you have not capitalised.  We want you to include any spend funded through capital improvement funding (CIF), Devolved formula capital (DFC), school condition allocation (SCA) etc that your trust has spent but not capitalised (i.e. included in the capital section of the BFR). "]
[null,"·        line 350 Revenue deficit transfer of an existing academy in/ (out) of the trust – Include all revenue deficit payable following the transfer of an existing academy, excluding pensions and fixed assets. Where there is a transfer of a deficit into the trust, enter this figure as a positive figure, increasing your expenditure. Where there is a transfer of a deficit out of the trust, enter this as a negative figure, decreasing your expenditure."]
[null,"·        line 351 Revenue deficit transfer to an academy on conversion – Include revenue deficit payable on conversion from local authorities, e.g. deficits received from local authorities on conversion excluding pensions and fixed assets. Enter this as a positive figure."]
[null,"·        line 395 other non-cash costs – Only include non-cash costs that flow into revenue reserves. If non-cash costs feed the pensions reserve or the capital fund, exclude them.  For example, where depreciation flows into the capital fund, don't include this. Instead, disclose it in the other items section below. If you include impairment charges in revenue reserves, provide an explanation following the validation query. Include other non-cash items such as provisions (but not pension liabilities) or unwinding of the discount."]
[null,"·        line 410 balance b/f from previous period – Input the closing balance of revenue funds from the previous financial year. The figures for this can be found in your statutory accounts (please refer to the AAD for guidance). Assuming there are no structural changes to the trust, the amount should agree to the sum of ‘Endowment Fund’, ‘Restricted Income Fund’ and ‘Unrestricted Fund’ in the Balance Sheet Summary of the prior year accounts return. Don’t include capital funds or pension reserves or revaluation reserves"]
[null,"·       line 430 balance c/f to next period – This is an automatic sum of lines 400 and 410 and is used to calculate your trust’s total reserves. The reserve balance details page (if triggered) calculates a ratio between line 430 ‘c/f 31 Aug 2024’ and the 2023/24 total balance in line 298 (Line 430 divided by line 298). Provide an explanation where there are any deficits."]
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[null,"Academy trust reserves "]
[null,"In 2022 The Public Accounts Committee (PAC) asked the DfE to investigate the geographical variation in the financial health of maintained schools, determine the underlying causes and decide whether some schools or local areas need extra support to be sustainable. "]
[null,"We continue to request additional information for any academy trusts with reserves equivalent to more than 20% of their income. The calculation is a ratio of line 430 'c/f 31 Aug 2024' and line 298. This data will provide the ESFA with information to assess the impact of financial pressures on schools at local level.  "]
[null,"If you have a ratio of 20% or more, you’ll be asked some further follow up questions. You’re asked to provide more details about the minimum amount your trust would want to keep in reserves along with a narrative. To comply with PAC request, we need to ask specific details, including selecting the main purpose(s) your trust is holding its reserve balance for. This information is requested to try and minimise follow queries later in the year. \nYou must select at least one from this list of options: "]
[null,"·    ‘specific building/estates projects’ (site development or maintenance e.g. new classrooms, sports facilities, CIF contributions) "]
[null,"·    ‘other non-building capital expenditure’ (curriculum development, ICT infrastructure) "]
[null,"·    ‘staff retention and development’ (planned training commitments) "]
[null,"·    ‘strategic development of the trust’ (increase in schools, conversions or transfers in) "]
[null,"·    ‘growth of existing schools in the trust’ (increase in pupil numbers/age range changes) "]
[null,"·    ‘future change/uncertainty’ (reduce income due to decreasing pupil numbers or a future in-year deficit) "]
[null,"·    ‘other’ not listed above "]
[null,"All inputs are for the approximate cost, in rounded thousands, and an estimated date of the activity commencement.  "]
[]
[null,"·        line 510 devolved formula capital – Input the total amount of capital funding grant receivable from ESFA."]
[null,"·        line 520 value of any capital donation of an asset from the ESFA for PSPB/free schools programme – Include the value of any asset that has been transferred, or is due to be transferred from the ESFA to the trust where the ESFA has procured the capital works centrally under the Priority Schools Building Programme (PSBP) or Free Schools Programme. This should equal row 605."]
[null,"·        line 530 other DfE income – capital – Include the amount of any capital grants received from the ESFA that isn’t included in lines 510 or 520, for example CIF/SCA funding."]
[null,"·        line 540 other DfE family capital grants – Enter the value of any capital grants from DfE family bodies, such as the national college, ESFA, Office of the Children’s Commissioner or the Standards and Testing Agency."]
[]
[null,"Other capital grants income (lines 560 to 571)"]
[null,"·        line 560 local authority capital income (cash) – Include any local authority capital funding receivable. This should be cash payments only. Include unspent grants (cash) including any capital balances on conversion. This is the cash reserves balances on conversion only."]
[null,"·        line 570 non-governmental capital income – Include voluntary, private capital, donations for use as capital or endowment funds or any other non-government capital income. Specify what each is in the comments section."]
[null,"·        line 571 other government grant capital income – Include any other government capital grants received that are not included in the above lines. Specify which government body the grants are from in the comments column. If you have received any RAAC funding that relates to capital, please include this here."]
[null,"·        line 574 endowment releases to fund capital expenditure. Include where there have been any releases from endowments reserves to fund capital expenditure."]
[null,"·        line 575 local authority donated assets – Include any donated assets from local authorities. Please note, this will be the contra with line 606."]
[]
[null,"Disposals"]
[null,"Disposal proceeds (lines 581-583) – include the value that all disposals are carried in the financial statements, i.e. cost less depreciation in the following categories lines:"]
[null," ·        line 581 land and buildings – Disposal preceeds only."]
[null,"·        line 582 other fixed assets – Disposal proceeds only."]
[]
[null,"Transfer to revenue from capital (line 585)"]
[null,"This should be the contra to line 255 - normally there are revenue transfers to capital and this line should be a positive figure. Transfers from capital funding to revenue reserves are normally disallowed. However on occasion for the reasons described in line 255, a reverse transfer may be necessary, where funds will flow from capital to revenue and the balance in this line would become negative. As this is unusual, an explanation is required."]
[]
[null,"Capital expenditure (lines 601 to 680)"]
[null,"Land and buildings additions are shown in lines 601-620. This includes the cost of land acquisition including all fees and charges associated. It also includes the cost of new construction, including fees, cost of conversions and renovations and cost of extension to existing premises. This needs to be broken down into the following category lines:"]
[null,"·        line 601 Land and buildings additions funded by ESFA grants - Include any expenditure of grant received from the ESFA for freehold and leasehold land and buildings additions. In here, also include any RAAC related expenditure that has been capitalised. If your trust has had any major maintenance work completed that has been capitalised, please include this in here. Any unspent grant income would be carried forward into the next financial year, usually in the capital funds balance."]
[null,"·        line 605 Land and buildings donated to the trust by the ESFA – Include the value of any asset that has been transferred, or due to be transferred from the ESFA to the trust where the ESFA has procured the capital works centrally under the Priority Schools Building Programme (PSBP) or Free Schools Programme. Contra to row 520."]
[null,"·        line 615 Land and buildings additions funded by other capital grants – Include any expenditure that is funded by other capital grants (not the DfE/ESFA family) include lottery funding, sports England, Local Authorities, FA."]
[null,"·        line 620 Land and buildings additions funded by reserves – Funded by reserves – including other revenue sources as well as endowment releases."]
[null,"ICT additions are shown in lines 621-625. This will include the cost of ICT where they have been capitalised for network connection and installation, onsite servers, software and hardware. "]
[null,"·        line 621 - ICT costs - connectivity - Include where capitalised; broadband, wireless networks, network switches, network cables, installation costs. Telephony, ISDN, ASDL or other dedicated phone lines where they are not leased, and installation costs.\nExclude leasing (see line 336 - ICT costs: connectivity, within the revenue expenditure section), IT support, repair and maintenance costs (see line 342 - ICT costs: IT support, within the revenue expenditure section)."]
[null,"·        line 622 - ICT costs - onsite servers - Include physical onsite servers where costs are capitalised.\nExclude lease costs (please include in line 337 - ICT costs: onsite servers) and any repair and maintenance (please include in line 342 - ICT costs: IT support) costs associated with onsite servers, cloud storage costs, IT support."]
[null,"·        line 623 - ICT costs - administration software and systems - Include where capitalised; administration and management software such as management information systems (MIS), safeguarding, finance, cashless catering, building management and payment portals, operating systems and device licences (unless bundled into the cost of laptops, desktops and tablets), cloud and data storage, cybersecurity and filtering and monitoring if not part of any connectivity services.\nExclude connectivity such as broadband and telephony (see line 621 - ICT costs: connectivity), IT learning resources, (see line 338 - ICT costs: IT learning resources, within the revenue expenditure section), IT support, repair and maintenance costs (see line 342 - ICT costs: IT support, within the revenue expenditure section).\nWhere a resource is used for curriculum and non-curriculum (administration) purposes, and where costs are material, costs or estimates of the split should be coded separately at the time of purchase."]
[null,"·        line 624 - ICT costs - laptops, desktops and tablets - Include where capitalised; laptops, desktops and tablets purchased by the school (used for teaching, learning and administration), operating systems and licences (if bundled into the cost of devices) and device management tools.\nExclude bring your own device (BYOD) schemes where pupils and or staff are required to bring their own devices such as laptops or tablets. Exclude any other hardware (see line 625 - ICT costs: other hardware, within the capital expenditure section), IT support, repair and maintenance costs (see line 342 - ICT costs: IT support, within the revenue expenditure section).\nWhere a resource is used for curriculum and non-curriculum (administration) purposes, and where costs are material, costs or estimates of the split should be coded separately at the time of purchase."]
[null,"·        line 625 - ICT costs - other hardware - Include where capitalised; hardware such as printers and consumables, audio-visual display screens, projectors and CCTV, peripherals such as keyboards and mouses (where they are not bundled into laptop, desktop and tablet costs).\nExclude laptops, desktops and tablets (see line 624 - ICT costs: laptops, desktops and tablets), onsite servers (see line 622 - ICT costs: onsite servers, IT support, repair and maintenance costs (see line 342 - ICT costs: IT support, within the revenue expenditure section)."]
[null,"Other fixed assets additions in lines 636-638 – include the cost of other fixed assets acquisition. These fixed assets include items such as furniture and equipment, computer equipment, motor vehicles, assets under construction, intangible assets etc. This needs to be broken down into the following category lines:"]
[null,"·        line 636 Other fixed assets additions funded by ESFA grants – Include any expenditure of ESFA grant received in a previous period. Include any RAAC related expenditure that has been capitalised and if your trust has had any major maintenance work that has been capitalised. The unspent grant income should be carried forward from a prior year."]
[null,"·        line 637 Other fixed assets additions funded by other capital grants – Include any expenditure that is funded by other capital grants (not the DfE/ESFA family) include lottery funding, sports England, Local Authorities, FA. If your trust has had any major maintenance work completed that has been capitalised, please include this in here."]
[null,"·        line 638 Other fixed assets additions funded by reserves – Include any expenditure that is funded by reserves – including other revenue sources as well as endowment releases."]
[null,"·        line 606 local authority donated assets expense – This should be the contra of row 575 recognising the asset expense following receipt of the donated asset (as income)"]
[null,"Capital transfers and conversions (lines 572, 573 and 639)"]
[null,"·        Line 572 capital assets transferred to academy on conversion – Include the value of capital assets and liabilities received or receivable on conversion from local authorities on conversion. These balances will have a contra adjustment. For example when you record a conversion from a local authority the entry is conversion income recorded below and the opposite adjustment which is expenditure. The former recognises the transfer income and the latter the expenditure to recognise the asset. The budgeting impact is neutral."]
[null,"·        Line 573 capital assets transferred of an existing academy into the trust – Include the value of capital assets and liabilities received or receivable following the transfer of an existing academy from another academy trust."]
[null,"·        Line 639 capital assets transferred of an existing academy out of the trust – Include the value of capital assets and liabilities paid or payable following the transfer of an existing academy to another academy trust. Enter the value of any amount paid or payable as a negative value."]
[]
[null,"2.3.3 Other items"]
[]
[null,"Other items (lines 700 to 789) "]
[]
[null,"Cash as at (lines 700 to 701) – include cash information broken down into the following categories:"]
[null,"·        line 700 cash at bank and in hand – Include all bank balances and cash balances, specifying the liquid cash balance. August balances should be as per your audited financial statements.  "]
[null,"·        line 701 overdrafts – include any bank or other overdrafts still in use at period end date"]
[null,"·        line 710 gain/loss on disposal of fixed assets – Deduct the carrying amount of the asset and related selling expenses from the proceeds of the disposal. Enter losses as a credit and gains as a debit"]
[null,"·        line 712 Impairments – Impairment charge would be the reduction in carrying value of an asset"]
[]
[null,"Investments (lines 725 to 730) – include all investments broken down into the following categories:"]
[null,"·        line 725 investments –  Include movements in investments, such as the purchase of new fixed income or equity investments."]
[null,"·        line 730 investment liquidations – Include cash or cash equivalents received from investment liquidations."]
[]
[null,"Loans as at (lines 780 to 789) – include information on loans broken down into the following categories:"]
[null,"·        line 780 opening outstanding loans – Include any closing loans outstanding from the previous financial year. Specify in the comments section to whom the loans relate, the amounts specific to each, whether transferred on conversion, the reason for the loan and the loan duration. This includes Salix loans."]
[null,"·        line 785 increase / decrease in outstanding loans – Include the value of any increase or decrease in outstanding loans. Specify in the comments box to whom the loans relate, the amounts specific to each, whether transferred on conversion, the reason for the loan and the duration of loan. This includes Salix loans."]
[]
[null,"Provisions excluding pension liabilities (lines 736 to 738) – include all provisions (excluding pension liabilities) broken down into the following categories:"]
[null,"·        line 736 provisions increase – Include any new provision (which is a known liability, but the timing and amount of payment are uncertain) created or increased in the year, for example an announcement of a future severance scheme. Enter this as a positive figure."]
[null,"·        line 737 provisions release (enter as a negative) – Include any reductions to the value of the provisions in the year. This must be a negative value."]
[null,"·        line 738 provision utilisation – Include any payments made out against the provisions in the year. This must be a negative value. This isn’t a cost, it’s a cash payment."]
[null,"Note – amounts entered in the provisions section (line 736) must be entered as positive values. Lines 737 to 738 must be entered as negative values. If an amount is entered in provisions, then an explanation in the comments box is required."]
[]
[null,"Depreciation and amortisation (lines 715 to 717) – include all depreciation and amortisation charges broken down into the following categories:"]
[null,"·        line 715 buildings depreciation – Include depreciation charges for buildings only, excluding depreciation relating to donated or other buildings during the year."]
[null,"·        line 716 other assets donated depreciation – Include depreciation charges for donated assets."]
[null,"·        line 717 other assets owned depreciation – Include depreciation charges for other assets, excluding buildings or donated assets, but include amortisation for intangible assets."]
[]
[null,"2.3.4  Reserves per academy "]
[null,"Trusts should not include endowments, pensions and capital reserves"]
[null,"In this section, exclude endowments, pensions and capital reserves. Provide an explanation if any of your academies are carrying a negative reserve balance, along with the plan of action to bring the deficit fund to surplus. You can collect this information in the comments section of the worksheet and copy it across onto the online form."]
[null,"If the trust's GAG funding is fully pooled and reserves are totally held centrally, select 'Yes'. You don't need to enter the balance for each academy separately. \nIf you don't fully pool your GAG funding select 'No' and the list of your academies will appear for you to enter individual balances per academy."]
[null,"Line 1001 total trust reserves – This is a calculated field from lines 1000, 1002 and 800. This should equal line 430, however it may not match due to any changes in the structure of your trust. For this line to populate, enter your figures into line 1000, 1002, or lines 800 depending on whether your reserves are held centrally or at academy level."]
[null,"Line 1002 adjustment to reserve balances – Use this line if you need to adjust the reserve balances, for  example, if you have new academies that aren't included on the form and you have included financial data for them. "]
[null,"Line 1000 centrally held reserves – Only input the value of reserves held centrally. When the GAG funding is fully pooled or you're a SAT, this will be the total of the trust's reserves. \nIf you don't fully pool your GAG funding enter only the balance of centrally held reserves and enter the value of reserves held by each academy within the 800 lines.  Any deficits require a brief explanation."]
[null,"Lines 800-899 – The number of academies in the return should match the number of academy reserves. If there's no GAG pooling, MATs should separately report revenue reserves information for each academy included in the return. "]
[null,"All trusts must provide an explanation along with the plan of action to bring the deficit fund to surplus, if any of its academies are carrying a negative reserve balance at the close of each academic year. "]
[]
[]
[null,"2.3.5 Three Year Forecast"]
[]
[null,"Revenue"]
[null,"Line 1990 DfE grant income – Maps to line 199. This includes all DfE income."]
[null,"Line 2500 Other income – Maps to line 250. All other income revenue streams (non DfE)."]
[null,"Line 2530 Surplus/deficit transfer into trust on conversion or transfer – Maps to line 212 and 215. Surplus transfers into the trust on conversion or transfer."]
[null,"Line 2550 Transfer revenue to capital – Maps to line 255. Transfers from current year revenue into capital reserves. This usually reduces income but on occasion there's a transfer from capital to revenue."]
[null,"Line 2980 Subtotal Income - No action - auto calculation."]
[null,"Line 3100 Staff costs – Maps to line 310 to 325. Includes all appropriate staff costs."]
[null,"Line 3300 Other costs – Maps to the ICT revenue cost lines (336 – 342) line 330, line 378 and 395. Includes all non-staff costs but excludes non-cash depreciation, pension provision movements. "]
[null,"Line 3800 Subtotal costs"]
[null,"Line 4000 Revenue net"]
[null,"Line 3900 Assumed pay awards for teaching staff (% rate) -  Please enter the percentage (%) rate used to forecast assumed pay awards for teaching staff. This figure should be between 0% and 100%. Please enter these figures as actual figures (For example for 1% enter '1' or for no increase enter '0'). This can be enetered upto 3 decimal places."]
[null,"Line 3950 Assumed pay awards for support staff (% rate) - Please enter the percentage (%) rate used to forecast assumed pay awards for support staff. This figure should be between 0% and 100%. Please enter these figures as actual figures (For example for 1% enter '1' or for no increase enter '0'). This can be entered upto 3 decimal places."]
[]
[null,"Capital"]
[null,"Line 5850 Transfer revenue to capital expenditure – Maps to line 585. Contra of 255 above – this is current year revenue transferred to capital or on occasion, is a reverse transfer."]
[null,"Line 5500 Capital income – Maps to lines 550 and 580. This should be all grant funding. Don't include donated assets, ESFA Assets Under Construction (AUC) transfers or conversions. Only include genuine income."]
[null,"Line 6500 Actual spend on Capital expenditure – Maps to line 650. Don't include donated assets, ESFA AUC transfers or conversions. Only include actual trust spend."]
[null,"Line 5840 Asset disposals – Maps to line 584. Receipts on disposals."]
[null,"Line 6600 Capital net - No action - auto calculation."]
[]
[null,"Other items"]
[null,"Line 7200 Depreciation – Maps to line 720. All depreciation categories combined. Provide a brief explanation of the different strands of depreciation – buildings, donated assets and other."]
[null,"Line 7100 Any other non cash costs – Maps to lines 736, 737,712, and 710. Only if known and planned. Don't include pension. Include provision movements, impairments and  gain/loss on disposal. Please also provide a brief summary of the costs included."]
[null,"Line 7000 Cash – Maps to line 700-701. Include bank balances and overdrafts combined."]
[null,"Line 9000 Pupil numbers (estimated) - Enter estimated pupil numbers for every year and without rounding."]
[]
[null,"Reserves"]
[null,"Line 4100 Revenue Reserve opening balance b\\f 1 Sep 2024/2025/2026 – Maps to line 410. Opening revenue reserve balances."]
[null,"Line 4300 Revenue Reserve balance c\\f 31 August 2025/2026/2027 – Maps to line 430. Closing revenue balances – explain the circumstances where you've forecast any closing deficits."]
[null,"Line 8000 Trust reserves balances at 31 August 2025/2026/2027 – Maps to 1001, which is the total of lines 800-899 and 1000. Only a single line entry is required for the entire trust. Provide further details where you've forecast a deficit in any one year."]

{"sheet":"Organisation user","index":1,"n_rows":131,"n_cols":24,"rows_kept":131,"cut":false,"hidden":false,"merged":[[5,2,5,10],[5,12,5,17],[7,12,7,17],[9,12,9,17],[11,12,11,17],[27,2,27,10],[28,2,28,10],[28,12,28,17],[29,2,29,10],[29,12,29,17],[30,2,30,10],[30,12,30,17],[17,12,17,17],[22,4,22,10],[22,12,22,17],[23,4,23,10],[23,12,23,17],[34,2,34,10],[34,12,34,17],[35,2,35,10],[35,12,35,17],[36,2,36,10],[36,12,36,17],[31,2,31,10],[31,12,31,17],[32,2,32,10],[32,12,32,17],[33,2,33,10],[33,12,33,17],[40,2,40,10],[40,12,40,17],[41,2,41,10],[41,12,41,17],[42,2,42,10],[42,12,42,17],[37,2,37,10],[37,12,37,17],[38,2,38,10],[38,12,38,17],[39,2,39,10],[39,12,39,17],[46,2,46,10],[46,12,46,17],[47,2,47,10],[47,12,47,17],[48,2,48,10],[48,12,48,17],[43,2,43,10],[43,12,43,17],[44,2,44,10],[44,12,44,17],[45,2,45,10],[45,12,45,17],[52,2,52,10],[52,12,52,17],[53,2,53,10],[53,12,53,17],[54,2,54,10],[54,12,54,17],[49,2,49,10],[49,12,49,17],[50,2,50,10],[50,12,50,17],[51,2,51,10],[51,12,51,17],[58,2,58,10],[58,12,58,17],[59,2,59,10],[59,12,59,17],[60,2,60,10],[60,12,60,17],[55,2,55,10],[55,12,55,17],[56,2,56,10],[56,12,56,17],[57,2,57,10],[57,12,57,17],[64,2,64,10],[64,12,64,17],[65,2,65,10],[65,12,65,17],[66,2,66,10],[66,12,66,17],[61,2,61,10],[61,12,61,17],[62,2,62,10],[62,12,62,17],[63,2,63,10],[63,12,63,17],[70,2,70,10],[70,12,70,17],[71,2,71,10],[71,12,71,17],[72,2,72,10],[72,12,72,17],[67,2,67,10],[67,12,67,17],[68,2,68,10],[68,12,68,17],[69,2,69,10],[69,12,69,17],[76,2,76,10],[76,12,76,17],[77,2,77,10],[77,12,77,17],[78,2,78,10],[78,12,78,17],[73,2,73,10],[73,12,73,17],[74,2,74,10],[74,12,74,17],[75,2,75,10],[75,12,75,17],[82,2,82,10],[82,12,82,17],[83,2,83,10],[83,12,83,17],[84,2,84,10],[84,12,84,17],[79,2,79,10],[79,12,79,17],[80,2,80,10],[80,12,80,17],[81,2,81,10],[81,12,81,17],[88,2,88,10],[88,12,88,17],[89,2,89,10],[89,12,89,17],[90,2,90,10],[90,12,90,17],[85,2,85,10],[85,12,85,17],[86,2,86,10],[86,12,86,17],[87,2,87,10],[87,12,87,17],[94,2,94,10],[94,12,94,17],[95,2,95,10],[95,12,95,17],[96,2,96,10],[96,12,96,17],[91,2,91,10],[91,12,91,17],[92,2,92,10],[92,12,92,17],[93,2,93,10],[93,12,93,17],[100,2,100,10],[100,12,100,17],[101,2,101,10],[101,12,101,17],[102,2,102,10],[102,12,102,17],[97,2,97,10],[97,12,97,17],[98,2,98,10],[98,12,98,17],[99,2,99,10],[99,12,99,17],[106,2,106,10],[106,12,106,17],[107,2,107,10],[107,12,107,17],[108,2,108,10],[108,12,108,17],[103,2,103,10],[103,12,103,17],[104,2,104,10],[104,12,104,17],[105,2,105,10],[105,12,105,17],[112,2,112,10],[112,12,112,17],[113,2,113,10],[113,12,113,17],[114,2,114,10],[114,12,114,17],[109,2,109,10],[109,12,109,17],[110,2,110,10],[110,12,110,17],[111,2,111,10],[111,12,111,17],[118,12,118,17],[119,2,119,10],[119,12,119,17],[120,2,120,10],[120,12,120,17],[115,2,115,10],[115,12,115,17],[116,2,116,10],[116,12,116,17],[117,2,117,10],[117,12,117,17],[2,1,3,10],[130,2,130,10],[130,12,130,17],[15,12,15,17],[19,12,19,17],[127,2,127,10],[127,12,127,17],[128,2,128,10],[128,12,128,17],[129,2,129,10],[129,12,129,17],[124,2,124,10],[124,12,124,17],[125,2,125,10],[125,12,125,17],[126,2,126,10],[126,12,126,17],[121,2,121,10],[121,12,121,17],[122,2,122,10],[122,12,122,17],[123,2,123,10],[123,12,123,17],[118,2,118,10]]}
[null,"Budget Forecast Return 2024"]
[]
[null,"This workbook is to be used to help prepare for the online form. It should be completed on an accruals and prepayments basis at trust level.\nEnter all figures in the online form in round thousands, except line 999 for pupil numbers. Do not enter whole numbers."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Initial validation","Outstanding validation"]
[null,"Trust name:",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(S6=1,V6,\"\")","v":"Please enter the name of your trust."},null,null,null,null,null,{"$f":"IF(C6=\"\",1,0)","v":1},{"$f":"S6","v":1},null,"Please enter the name of your trust."]
[]
[null,"Trust type ",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(S8=1,V8,\"\")","v":"Please state whether your trust is a MAT or a SAT."},null,null,null,null,null,{"$f":"IF(C8=\"\",1,0)","v":1},{"$f":"S8","v":1},null,"Please state whether your trust is a MAT or a SAT."]
[]
[null,"Trust UPIN",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(S10=1,V10,\"\")","v":"Please enter your trust UPIN."},null,null,null,null,null,{"$f":"IF(C10=\"\",1,0)","v":1},{"$f":"S10","v":1},null,"Please enter your trust UPIN."]
[]
[null,"Company House Number ",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(S12=1,V12,\"\")","v":"Please enter your trust companies house number, this cell allows a leading zero."},null,null,null,null,null,{"$f":"IF(C12=\"\",1,0)","v":1},{"$f":"S12","v":1},null,"Please enter your trust companies house number, this cell allows a leading zero."]
[]
[null,"What are the contact details for this trust as we may need to contact you?"]
[]
[null,"Full name",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(S16=1,V16,\"\")","v":"Please enter your full name."},null,null,null,null,null,{"$f":"IF(C16=\"\",1,0)","v":1},{"$f":"S16","v":1},null,"Please enter your full name."]
[]
[null,"UK telephone number",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(S18=1,V18,\"\")","v":"Please enter a full UK telephone number."},null,null,null,null,null,{"$f":"IF(C18=\"\",1,0)","v":1},{"$f":"S18","v":1},null,"Please enter a full UK telephone number."]
[]
[null,"Email Address",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(S20=1,V20,\"\")","v":"Please enter your email address."},null,null,null,null,null,{"$f":"IF(C20=\"\",1,0)","v":1},{"$f":"S20","v":1},null,"Please enter your email address."]
[]
[]
[null,"No of academies in trust",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(C23-C24=0,\"\",IF(E23=\"\",\"Explain the different number of academies. Include new openers; transfers; mergers; closures or demergers. Are you including the financials of any academies that you expect to join your trust within the period of this return and/or before the next BFR.\",\"\"))","v":""},null,null,null,null,null,"MAT","Yes",null,{"$f":"IF(C23-C24=0,0,IF(E23=\"\",1,0))","v":0}]
[null,"No of academies in return",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(COUNT(B29:B150)-C24=0,\"\",\"If applicable, can you ensure that the details inputted here match the academy reserves section. This includes the upin as well as the academy name. The number of entries should match the number input in cell B25\")","v":""},null,null,null,null,null,"SAT","No"]
[]
[null,"Which academies do you want to include in this return?"]
[]
[null,"Academy UPIN","Academy Name"]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(T29=\"Y\",IF(X29<4,$V$29,$W$29),\"\")","v":""},null,null,null,null,null,1,{"$f":"IF(S29<=$U$29,\"Y\",\"N\")","v":"N"},{"$f":"C24","v":0},"Please Enter Details for Academy","Details have been entered",{"$f":"(IF(B29=\"\",1,2)+(IF(C29=\"\",1,2)))","v":2}]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(T30=\"Y\",IF(X30<4,$V$29,$W$29),\"\")","v":""},null,null,null,null,null,2,{"$f":"IF(S30<=$U$29,\"Y\",\"N\")","v":"N"},null,null,null,{"$f":"(IF(B30=\"\",1,2)+(IF(C30=\"\",1,2)))","v":2}]
[null,null,null,null,null,null,null,null,null,null,null,null,"",null,null,null,null,null,3,"N",null,null,null,2]
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{"sheet":"BFR 2024","index":2,"n_rows":396,"n_cols":37,"rows_kept":396,"cut":false,"hidden":false,"merged":[[10,0,10,2],[9,0,9,2],[11,0,11,2],[2,0,2,11],[8,0,8,2],[4,0,4,2],[5,0,6,2],[395,9,396,9],[395,1,396,1],[395,2,396,2],[395,7,396,7],[395,8,396,8],[395,6,396,6],[156,1,157,4],[188,6,188,8],[203,6,203,8],[125,14,125,16],[228,6,228,8],[228,14,228,16],[154,14,154,16],[203,14,203,16],[27,6,27,8],[188,10,188,12],[228,10,228,12],[154,10,154,12],[62,6,62,8],[97,6,97,8],[125,6,125,8],[154,6,154,8],[62,10,62,12],[203,10,203,12],[15,10,15,16],[16,10,16,16],[17,10,17,16],[18,10,18,16],[27,10,27,12],[27,14,27,16],[62,14,62,16],[97,10,97,12],[97,14,97,16],[125,10,125,12],[188,14,188,16]]}
["Budget Forecast Return",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"hidden from here"]
[]
["This workbook is to be used to help prepare for the online form. It should be completed on an accruals and prepayments basis at whole trust level.\nEnter all figures in the online form in round thousands, except for line 999 pupil numbers. Lines 3900 and 3950 around pay award % increase should be entered as a percentage % up to a maximum of 3 decimal places. QU379 if triggered is a % input to the nearest whole number."]
[]
["Protected sheets"]
["The worksheets are protected with the password 'BFR'. You can remove the protection to inspect how the workbook is structured. If you remove the password protection, there's a risk that formulas and validations could be accidentally overwritten. For that reason it's safer to do this on a separate, saved version."]
[]
[]
["Queries"]
[]
["If you have a query about completing your BFR return please contact the ESFA using the Customer Help Portal."]
[]
[]
[]
["Finance Questions",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Query No",null,"Query",null,"Test  No","Formula","Text for test","Formula"]
["FQ1","Have you had any provisions during this period, excluding pension liability?","Yes",null,{"$f":"IF(C16=\"No\",\"\",\"Link to the provisions section\")","v":"Link to the provisions section"}]
["FQ2","Have you had any loans during the period?","Yes",null,{"$f":"IF(C17=\"No\",\"\",\"Link to the loans section\")","v":"Link to the loans section"}]
["FQ3","Have you had any investments during the period?","Yes",null,{"$f":"IF(C18=\"No\",\"\",\"Link to the investments section\")","v":"Link to the investments section"}]
["FQ4","Have you had any overdrafts during the period?","Yes",null,{"$f":"IF(C19=\"No\",\"\",\"Link to the overdrafts section\")","v":"Link to the overdrafts section"}]
[]
[]
[null,"Pupil Numbers",null,null,null,null,null,null,"Actual                      2022/23",null,null,null,"Actual                         2023/24",null,null,null,"Estimated                          2024/25","Help Text Guidance"]
[null,"Pupil numbers \n(actual and estimated - do not round this figure)",999,"i",null,null,null,null,null,null,null,null,null,null,null,null,null,"Input the actual/estimated total number of students in your trust as at the October census date in the year of input (this shouldn't be rounded to the nearest '000).",{"$f":"IF(OR(I23-ROUND(I23,)<>0,M23-ROUND(M23,)<>0,Q23-ROUND(Q23,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(I23<V23,M23<V23,Q23<V23),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(I23>W23,M23>W23,Q23>W23),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C23,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C23,'Min Max table'!$A$5:$C$205,3,FALSE)","v":999999},{"$f":"\"QU\"&AB23","v":"QU22"},{"$f":"IF(Z23=\"\",\"\",\"Please refer to \"&X23&\" in the validations table\")","v":"Please refer to QU22 in the validations table"},{"$f":"IF(AC23>0,AD23,\"\")","v":"Check that you've entered pupil numbers correctly (without rounding) or explain why you've inputted no pupil numbers."},{"$f":"VLOOKUP(X23,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Other items: Line 999 - Pupil numbers "},22,{"$f":"IF(OR(M23<=0,I23<=0,Q23<=0),AB23,0)","v":22},"Check that you've entered pupil numbers correctly (without rounding) or explain why you've inputted no pupil numbers.","IF(OR(M217<=0,I217<=0,Q217<=0),AB217,0)"]
[null,null,null,null,{"$f":"IF(OR((I33/I23>=30),(M33/M23>=30),(Q33/Q23>=30)),\"check - see columns S-Z for info\",\"\")","v":{"$error":"#DIV/0!"}},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(I23-ROUND(I23,)<>0,M23-ROUND(M23,)<>0,Q23-ROUND(Q23,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(I23<V24,M23<V24,Q23<V24),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(I23>W23,M23>W23,Q23>W23),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C23,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},30,{"$f":"\"QU\"&AB24","v":"QU99"},{"$f":"IF(Z24=\"\",\"\",\"Please refer to \"&X24&\" in the validations table\")","v":"Please refer to QU99 in the validations table"},{"$f":"IF(ISERROR(AC24),\"Please explain why your GAG per pupil is greater than £30k\",IF(AC24>0,AD24,\"\"))","v":"Please explain why your GAG per pupil is greater than £30k"},{"$f":"VLOOKUP(X24,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"GAG line 102 divided by pupil numbers line 999"},99,{"$f":"IF(OR((I33/I23>=30),(M33/M23>=30),(Q33/Q23>=30)),AB24,0)","v":{"$error":"#DIV/0!"}},"Please explain why your GAG per pupil is greater than £30k","IF(OR(M217<=0,I217<=0,Q217<=0),AB217,0)"]
[null,"Pupil numbers must be completed before continuing with the form."]
[]
[]
[null,"REVENUE ",null,null,null,null,"Prior Year",null,null,null,"Current Year",null,null,null,"Forecast Year"]
[null,"1    REVENUE INCOME",null,null,null,null,"Actuals","Calculated","TOTAL",null,"Actuals","Calculated","TOTAL",null,"Forecast","Calculated","TOTAL",null,null,null,null,null,null,null,null,null,"hidden from here"]
[null,"DfE ESFA income",null,null,null,null,"Sep 22 - Mar 23","Apr 23 - Aug 23","2022/23",null,"Sep 23 - Mar 24","Apr 24 - Aug 24","2023/24",null,"Sep 24 - Mar 25","Apr 25 - Aug 25","2024/25"]
[null,"Category - For help, refer to the guidance tab","Line no.","Help text","Validation",null,"£'000","£'000","£'000",null,"£'000","£'000","£'000",null,"£'000","£'000","£'000","Help Text Guidance","Rounded £'000 test","Minimum value test","Maximum value test","Minimum value £'000","Maximum value £'000","Query No",null,"Query",null,"Test  No","Formula","Text for test","Formula"]
[null,"Rates reclaim",101,"i",{"$f":"IF(OR(S32<>\"\",T32<>\"\",U32<>\"\",Z32<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"+I32-G32","v":0},null,null,null,{"$f":"+M32-K32","v":0},null,null,null,{"$f":"+Q32-O32","v":0},null,"You should enter the total amount for the year you are claiming.",{"$f":"IF(OR(G32-ROUND(G32,)<>0,I32-ROUND(I32,)<>0,K32-ROUND(K32,)<>0,M32-ROUND(M32,)<>0,O32-ROUND(O32,)<>0,Q32-ROUND(Q32,)<>0),\"No decimal places allowed allowed\",\"\")","v":""},{"$f":"IF(OR(G32<V32,I32<V32,K32<V32,L32<V32,M32<V32,O32<V32,P32<V32,Q32<V32),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G32>W32,H32>W32,I32>W32,K32>W32,L32>W32,M32>W32,O32>W32,Q32>W32),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C32,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-100000},{"$f":"VLOOKUP($C32,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000},null,null,null,null,null,null,null,null,null,null,null,null,"List boxes"]
[null,"General Academy Grant (GAG) (excluding Student Service Grant)",102,"i",{"$f":"IF(OR(S33<>\"\",T33<>\"\",U33<>\"\",Z33<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":"Check- see columns S-Z for info"},null,null,0,null,null,null,0,null,null,null,{"$f":"+Q33-O33","v":0},null,"This is the gross GAG figure as shown on the trust's GAG funding statement and the post 16 allocation statement. Don't include any deductions for the RPA Scheme (insurance scheme), loan repayments or the Academy post 16-19 bursary funding.",{"$f":"IF(OR(G33-ROUND(G33,)<>0,I33-ROUND(I33,)<>0,K33-ROUND(K33,)<>0,M33-ROUND(M33,)<>0,O33-ROUND(O33,)<>0,Q33-ROUND(Q33,)<>0),\"No decimal places allowed\",\"\")","v":""},"","",{"$f":"VLOOKUP($C33,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C33,'Min Max table'!$A$5:$C$205,3,FALSE)","v":800000},{"$f":"\"QU\"&AB33","v":"QU1"},{"$f":"IF(Z33=\"\",\"\",\"Please refer to \"&X33&\" in the validations table\")","v":"Please refer to QU1 in the validations table"},{"$f":"IF(ISERROR(AC33),\"You have input something incorrectly\",IF(AC33>0,AD33,\"\"))","v":"You have forecast zero for GAG income for next year (102).  Briefly tell us why this value is zero?"},{"$f":"VLOOKUP(X33,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Revenue Income: Line 102 - General Academy Grant (GAG) (excluding Student Service Grant)"},1,{"$f":"IF(Q33=0,AB33,0)","v":1},"You have forecast zero for GAG income for next year (102).  Briefly tell us why this value is zero?","IF(Q35=0,AB35,0)",null,null,null,null,"Yes","SAT"]
[null,"Student Services Grant (Academy Post 16 Bursary Funding)",103,"i",{"$f":"IF(OR(S34<>\"\",T34<>\"\",U34<>\"\",Z34<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,0,null,null,null,0,null,null,null,0,null,"Only include the Academy post 16-19 bursary fund.","","","",{"$f":"VLOOKUP($C34,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C34,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000},null,null,null,null,null,null,null,null,null,null,null,null,"No","MAT"]
[null,"Start Up Grants",105,"i","",null,null,0,null,null,null,0,null,null,null,0,null,"Include both elements of the post opening grant (start up grant and post opening grant) included in the GAG funding statement.","","","",{"$f":"VLOOKUP($C35,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C35,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000}]
[null,"Pupil Premium & Service Premium",108,"i","",null,null,0,null,null,null,0,null,null,null,0,null,"Do not include any looked after children pupil premium allocations as this is funding provided by local authorities and should be included within line 200.","","","",{"$f":"VLOOKUP($C36,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C36,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000}]
[null,"Pupil Number Adjustment",132,"i","",null,null,0,null,null,null,0,null,null,null,0,null,"Include any additional funding you have received due to the PNA. Applies to academies who receive their funding based on estimates of pupil numbers. It is necessary so that academies funded in this way receive grant income which more accurately reflects the actual pupil numbers present during the year.","","","",{"$f":"VLOOKUP($C37,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-100000},{"$f":"VLOOKUP($C37,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000},{"$f":"\"QU\"&AB37","v":"QU2"},{"$f":"IF(Z37=\"\",\"\",\"Please refer to \"&X37&\" in the validations table\")","v":""},{"$f":"IF(ISERROR(AC37),\"You have input something incorrectly\",IF(AC37>0,AD37,\"\"))","v":""},{"$f":"VLOOKUP(X37,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Revenue Income: Line 132 - Pupil Number Adjustment"},2,{"$f":"IF(OR(I37<>0,M37<>0,Q37<>0),AB37,0)","v":0},"Provide further details on the value and estimation of the Pupil Number Adjustment (132)","IF(OR(I39<>0,M39<>0,Q39<>0),AB39,0)"]
[null,"Other DfE/ESFA revenue grants",135,"i","",null,null,0,null,null,null,0,null,null,null,0,null,"Include any remaining non-GAG grants receivable not included in lines 101 to 138.","","","",{"$f":"VLOOKUP($C38,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C38,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000}]
[null,"Universal Infant Free School Meals",136,"i","",null,null,0,null,null,null,0,null,null,null,0,null,"Include any additional funding you receive from Universal infant free school meals (UIFSM). This provides funding for all government funded schools to offer free school meals to pupils in reception, year 1, and year 2.","","","",{"$f":"VLOOKUP($C39,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C39,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000}]
[null,"Insurance",137,"i","",null,null,0,null,null,null,0,null,null,null,0,null,"This should only contain any insurance top-up grant received from the ESFA. It should not include the value of insurance claims.","","","",{"$f":"VLOOKUP($C40,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C40,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000}]
[null,"Sponsor Capacity Grant",138,"i","",null,null,0,null,null,null,0,null,null,null,0,null,"Include any additional funding from the Sponsor Capacity Grant, as per the Grant determination. This grant is from the DfE to facilitate an increase in the number of academies within a trust and encourage trusts to take on struggling schools. School can bid for between £50-£100k.","","","",{"$f":"VLOOKUP($C41,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C41,'Min Max table'!$A$5:$C$205,3,FALSE)","v":300000}]
[null,"Other DfE/ESFA family revenue Grants",150,"i","",null,null,0,null,null,null,0,null,null,null,0,null,"This should only be used for grants from the DfE family, including National College of Teaching and Leadership, Standards Testing Agency, Office of the Children's Commissioner, or Equality and Human Rights Commission.","","","",{"$f":"VLOOKUP($C42,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-100000},{"$f":"VLOOKUP($C42,'Min Max table'!$A$5:$C$205,3,FALSE)","v":300000}]
[null,"Total DfE/ESFA revenue Income",199,null,null,null,{"$f":"SUM(G32:G42)","v":0},{"$f":"SUM(H32:H42)","v":0},{"$f":"SUM(I32:I42)","v":0},null,{"$f":"SUM(K32:K42)","v":0},{"$f":"SUM(L32:L42)","v":0},{"$f":"SUM(M32:M42)","v":0},null,{"$f":"SUM(O32:O42)","v":0},{"$f":"SUM(P32:P42)","v":0},{"$f":"SUM(Q32:Q42)","v":0},null,null,null,null,{"$f":"VLOOKUP($C43,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C43,'Min Max table'!$A$5:$C$205,3,FALSE)","v":0}]
[null,"Other Revenue","Line no.","Help text","Validation"]
[null,"Local authority revenue income",200,"i",{"$f":"IF(OR(S45<>\"\",T45<>\"\",U45<>\"\",Z45<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"+I45-G45","v":0},null,null,null,{"$f":"+M45-K45","v":0},null,null,null,{"$f":"+Q45-O45","v":0},null,"Include all revenue income received or receivable from local authorities, but exclude revenue surplus transfers from predecessor local authority maintained schools on conversion.",{"$f":"IF(OR(G45-ROUND(G45,)<>0,I45-ROUND(I45,)<>0,K45-ROUND(K45,)<>0,M45-ROUND(M45,)<>0,O45-ROUND(O45,)<>0,Q45-ROUND(Q45,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G45<V45,I45<V45,K45<V45,L45<V45,M45<V45,O45<V45,P45<V45,Q45<V45),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G45>W45,I45>W45,K45>W45,L45>W45,M45>W45,O45>W45,P45>W45,Q45>W45),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C45,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-400000},{"$f":"VLOOKUP($C45,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000}]
[null,"Other government grants",205,"i","",null,null,{"$f":"+I46-G46","v":0},null,null,null,{"$f":"+M46-K46","v":0},null,null,null,{"$f":"+Q46-O46","v":0},null,"Include all revenue grants receivable from other government sources (exclude DfE, other bodies within the DfE family, ESFA and local authority) that are not included in the lines above. Line 205 should include, but is not limited to, grants receivable from any government funding 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.",{"$f":"IF(OR(G46-ROUND(G46,)<>0,I46-ROUND(I46,)<>0,K46-ROUND(K46,)<>0,M46-ROUND(M46,)<>0,O46-ROUND(O46,)<>0,Q46-ROUND(Q46,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G46<V46,I46<V46,K46<V46,L46<V46,M46<V46,O46<V46,P46<V46,Q46<V46),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G46>W46,I46>W46,K46>W46,L46>W46,M46>W46,O46>W46,P46>W46,Q46>W46),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C46,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-400000},{"$f":"VLOOKUP($C46,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000}]
[null,"Non government grants",210,"i","",null,null,{"$f":"+I47-G47","v":0},null,null,null,{"$f":"+M47-K47","v":0},null,null,null,{"$f":"+Q47-O47","v":0},null,"Include all revenue grants received from non-government sources.",{"$f":"IF(OR(G47-ROUND(G47,)<>0,I47-ROUND(I47,)<>0,K47-ROUND(K47,)<>0,M47-ROUND(M47,)<>0,O47-ROUND(O47,)<>0,Q47-ROUND(Q47,)<>0),\"No decimal places allowed\",\"\")","v":""},"","",{"$f":"VLOOKUP($C47,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-400000},{"$f":"VLOOKUP($C47,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000}]
[null,"Income from trading activities",211,"i","",null,null,{"$f":"+I48-G48","v":0},null,null,null,{"$f":"+M48-K48","v":0},null,null,null,{"$f":"+Q48-O48","v":0},null,"Include all revenue received from trading activities such as hall hire, catering, rental income, breakfast and after school clubs, parental contributions, staff secondments outside of the trust and insurance claims.",{"$f":"IF(OR(G48-ROUND(G48,)<>0,I48-ROUND(I48,)<>0,K48-ROUND(K48,)<>0,M48-ROUND(M48,)<>0,O48-ROUND(O48,)<>0,Q48-ROUND(Q48,)<>0),\"No decimal places allowed\",\"\")","v":""},"","",{"$f":"VLOOKUP($C48,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-400000},{"$f":"VLOOKUP($C48,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000}]
[null,"Other income, including endowment revaluations and investment income",220,"i","",null,null,{"$f":"+I49-G49","v":0},null,null,null,{"$f":"+M49-K49","v":0},null,null,null,{"$f":"+Q49-O49","v":0},null,"Include any other revenue income not covered by the above categories e.g. RAAC, donations, business sponsorship, investment income, plus gains or losses on endowments.",{"$f":"IF(OR(G49-ROUND(G49,)<>0,I49-ROUND(I49,)<>0,K49-ROUND(K49,)<>0,M49-ROUND(M49,)<>0,O49-ROUND(O49,)<>0,Q49-ROUND(Q49,)<>0),\"No decimal places allowed\",\"\")","v":""},"","",{"$f":"VLOOKUP($C49,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-500000},{"$f":"VLOOKUP($C49,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000}]
[null,"Surplus transfers on conversion","Line no.","Help text","Validation"]
[null,"Revenue surplus transfer of an existing academy in / (out) of the trust",212,"i",{"$f":"IF(OR(S51<>\"\",T51<>\"\",U51<>\"\",Z51<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"+I51-G51","v":0},null,null,null,{"$f":"+M51-K51","v":0},null,null,0,{"$f":"+Q51-O51","v":0},0,"Include all revenue surplus received following the transfer of an existing academy, excluding pensions and fixed assets. Where there is a transfer of a surplus into the trust, enter this figure as a positive figure, increasing your income. Where there is a transfer of a surplus out of the trust, enter this as a negative figure, decreasing your income.",{"$f":"IF(OR(G51-ROUND(G51,)<>0,I51-ROUND(I51,)<>0,K51-ROUND(K51,)<>0,M51-ROUND(M51,)<>0,O51-ROUND(O51,)<>0,Q51-ROUND(Q51,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G51<V51,I51<V51,K51<V51,L51<V51,M51<V51,O51<V51,P51<V51,Q51<V51),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G51>W51,I51>W51,K51>W51,L51>W51,M51>W51,O51>W51,P51>W51,Q51>W51),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C51,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-400000},{"$f":"VLOOKUP($C51,'Min Max table'!$A$5:$C$205,3,FALSE)","v":400000}]
[null,"Revenue surplus transfer to academy on conversion",215,"i","",null,null,{"$f":"+I52-G52","v":0},null,null,null,{"$f":"+M52-K52","v":0},null,null,0,{"$f":"+Q52-O52","v":0},null,"Include revenue surplus received or receivable on conversion from local authorities. For example, surpluses received from local authorities on conversion excluding pensions and fixed assets. Enter this as a positive figure.",{"$f":"IF(OR(G52-ROUND(G52,)<>0,I52-ROUND(I52,)<>0,K52-ROUND(K52,)<>0,M52-ROUND(M52,)<>0,O52-ROUND(O52,)<>0,Q52-ROUND(Q52,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G52<V52,I52<V52,K52<V52,L52<V52,M52<V52,O52<V52,P52<V52,Q52<V52),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G52>W52,I52>W52,K52>W52,L52>W52,M52>W52,O52>W52,P52>W52,Q52>W52),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C52,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-400000},{"$f":"VLOOKUP($C52,'Min Max table'!$A$5:$C$205,3,FALSE)","v":400000}]
[null,"Subtotal transfers surplus",218,null,null,null,{"$f":"G51+G52","v":0},{"$f":"H51+H52","v":0},{"$f":"I51+I52","v":0},null,{"$f":"K51+K52","v":0},{"$f":"L51+L52","v":0},{"$f":"M51+M52","v":0},null,{"$f":"O51+O52","v":0},{"$f":"P51+P52","v":0},{"$f":"Q51+Q52","v":0},null,null,null,null,{"$f":"VLOOKUP($C53,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C53,'Min Max table'!$A$5:$C$205,3,FALSE)","v":0}]
[]
[null,"Total Other revenue Income",250,null,{"$f":"IF(OR(S55<>\"\",T55<>\"\",U55<>\"\",Z55<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,{"$f":"SUM(G45:G49)","v":0},{"$f":"SUM(H45:H49)","v":0},{"$f":"SUM(I45:I49)","v":0},null,{"$f":"SUM(K45:K49)","v":0},{"$f":"SUM(L45:L49)","v":0},{"$f":"SUM(M45:M49)","v":0},null,{"$f":"SUM(O45:O49)","v":0},{"$f":"SUM(P45:P49)","v":0},{"$f":"SUM(Q45:Q49)","v":0},"Fixed assets donated on conversion or pension donated on conversion should be excluded from other income.",null,null,null,{"$f":"VLOOKUP($C55,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C55,'Min Max table'!$A$5:$C$205,3,FALSE)","v":0}]
[]
[null,"Transfers between Revenue and Capital (line 585)",255,"i",{"$f":"IF(OR(S57<>\"\",T57<>\"\",U57<>\"\",Z57<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"+I57-G57","v":0},null,null,null,{"$f":"+M57-K57","v":0},null,null,null,{"$f":"+Q57-O57","v":0},null,"Net transfer between revenue and capital. This should be the planned transfer from revenue reserves or income to the capital budget to spend on capital items. This should normally be a negative figure. However, occasionally a capital grant is spent as per the grant conditions, but the expense has been classified as revenue (for example, roof repairs). In this case you may need to make a transfer from capital to revenue, creating a positive transfer to revenue from capital (i.e. negative balancing line 585).",{"$f":"IF(OR(G57-ROUND(G57,)<>0,I57-ROUND(I57,)<>0,K57-ROUND(K57,)<>0,M57-ROUND(M57,)<>0,O57-ROUND(O57,)<>0,Q57-ROUND(Q57,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G57<V57,I57<V57,K57<V57,L57<V57,M57<V57,O57<V57,P57<V57,Q57<V57),\"Transfers values appear too high\",\"\")","v":""},{"$f":"IF(OR(G57>W57,I57>W57,K57>W57,L57>W57,M57>W57,O57>W57,P57>W57,Q57>W57),\"Transfers to capital is too high\",\"\")","v":""},{"$f":"VLOOKUP($C57,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-400000},{"$f":"VLOOKUP($C57,'Min Max table'!$A$5:$C$205,3,FALSE)","v":400000}]
[]
[null,"Total Revenue Income",298,null,{"$f":"IF(OR(S59<>\"\",T59<>\"\",U59<>\"\",Z59<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,{"$f":"+G57+G55+G43+G53","v":0},{"$f":"+I59-G59","v":0},{"$f":"+I57+I55+I43+I53","v":0},null,{"$f":"+K57+K55+K43+K53","v":0},{"$f":"+M59-K59","v":0},{"$f":"+M57+M55+M43+M53","v":0},null,{"$f":"+O57+O55+O43+O53","v":0},{"$f":"+Q59-O59","v":0},{"$f":"+Q57+Q55+Q43+Q53","v":0},null,null,null,null,{"$f":"VLOOKUP($C59,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C59,'Min Max table'!$A$5:$C$205,3,FALSE)","v":0}]
[null,null,null,null,{"$f":"IF(OR(S60<>\"\",T60<>\"\",U60<>\"\",Z60<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""}]
[]
[]
[null,null,null,null,null,null,"Prior Year",null,null,null,"Current Year",null,null,null,"Forecast Year"]
[null,"2   REVENUE EXPENDITURE",null,null,null,null,"Actuals","Calculated","TOTAL",null,"Actuals","Calculated","TOTAL",null,"Forecast  ","Calculated","TOTAL"]
[null,null,null,null,null,null,"Sep 22 - Mar 23","Apr 23 - Aug 23","2022/23",null,"Sep 23 - Mar 24","Apr 24- Aug 24","2023/24",null,"Sep 24 - Mar 25","Apr 25- Aug 25","2024/25"]
[null,"Staff costs (excluding pension movements)","Line no.","Help text","Validation",null,"£'000","£'000","£'000",null,"£'000","£'000","£'000",null,"£'000","£'000","£'000","Help Text Guidance"]
[null,"Wages and Salaries",310,"i",{"$f":"IF(OR(S67<>\"\",T67<>\"\",U67<>\"\",Z67<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"+I67-G67","v":0},null,null,null,{"$f":"+M67-K67","v":0},null,null,null,{"$f":"+Q67-O67","v":0},null,"Include the full costs of employment for all staff employed directly/indirectly by the trust including gross pay, bonuses, overtime, allowances, maternity and sick pay. Include any redundancy costs for staff costs in here also. Exclude third-party IT support and instead please include this cost in line 342 - ICT costs: IT support, which is listed further below in the revenue expenditure section.",{"$f":"IF(OR(G67-ROUND(G67,)<>0,I67-ROUND(I67,)<>0,K67-ROUND(K67,)<>0,M67-ROUND(M67,)<>0,O67-ROUND(O67,)<>0,Q67-ROUND(Q67,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G67<V67,I67<V67,K67<V67,L67<V67,M67<V67,O67<V67,P67<V67,Q67<V67),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G67>W67,I67>W67,K67>W67,L67>W67,M67>W67,O67>W67,P67>W67,Q67>W67),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C67,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C67,'Min Max table'!$A$5:$C$205,3,FALSE)","v":800000}]
[null,"Social Security Costs",311,"i","",null,null,0,null,null,null,{"$f":"+M68-K68","v":0},null,null,null,{"$f":"+Q68-O68","v":0},null,"Include the employer’s national insurance and any costs of the apprenticeship levy.",{"$f":"IF(OR(G68-ROUND(G68,)<>0,I68-ROUND(I68,)<>0,K68-ROUND(K68,)<>0,M68-ROUND(M68,)<>0,O68-ROUND(O68,)<>0,Q68-ROUND(Q68,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G68<V68,I68<V68,K68<V68,L68<V68,M68<V68,O68<V68,P68<V68,Q68<V68),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G68>W68,I68>W68,K68>W68,L68>W68,M68>W68,O68>W68,P68>W68,Q68>W68),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C68,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C68,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000}]
[null,"Pension Cost: Teaching staff",320,"i","",null,null,0,null,null,null,{"$f":"+M69-K69","v":0},null,null,null,{"$f":"+Q69-O69","v":0},null,"Include the superannuation contributions relating to teaching staff, i.e. staff members in the teachers' pension scheme including those on the leadership pay scale. It should include actual pension contribution.",{"$f":"IF(OR(G69-ROUND(G69,)<>0,I69-ROUND(I69,)<>0,K69-ROUND(K69,)<>0,M69-ROUND(M69,)<>0,O69-ROUND(O69,)<>0,Q69-ROUND(Q69,)<>0),\"No decimal places allowed\",\"\")","v":""},"","",{"$f":"VLOOKUP($C69,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C69,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000}]
[null,"Pension Cost: Non-teaching staff",325,"i","",null,null,0,null,null,null,{"$f":"+M70-K70","v":0},null,null,null,{"$f":"+Q70-O70","v":0},null,"Include actual pension contributions and any payments to address the deficit on the LGPS fund, but not include any change in the value of the deficit calculated under FRS102.",{"$f":"IF(OR(G70-ROUND(G70,)<>0,I70-ROUND(I70,)<>0,K70-ROUND(K70,)<>0,M70-ROUND(M70,)<>0,O70-ROUND(O70,)<>0,Q70-ROUND(Q70,)<>0),\"No decimal places allowed\",\"\")","v":""},"","",{"$f":"VLOOKUP($C70,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C70,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000}]
[null,"Total staff costs",335,null,null,null,{"$f":"SUM(G67:G70)","v":0},{"$f":"SUM(H67:H70)","v":0},0,null,{"$f":"SUM(K67:K70)","v":0},{"$f":"SUM(L67:L70)","v":0},{"$f":"SUM(M67:M70)","v":0},null,{"$f":"SUM(O67:O70)","v":0},{"$f":"SUM(P67:P70)","v":0},{"$f":"SUM(Q67:Q70)","v":0},null,null,null,null,{"$f":"VLOOKUP($C71,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C71,'Min Max table'!$A$5:$C$205,3,FALSE)","v":0}]
[]
[null,"Non - staff costs","Line no.","Help text","Validation"]
[null,"ICT costs - connectivity",336,"i",{"$f":"IF(OR(S74<>\"\",T74<>\"\",U74<>\"\",Z74<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},"No data input 2022/23",null,null,null,null,null,{"$f":"+M74-K74","v":0},null,null,null,{"$f":"+Q74-O74","v":0},null,"In here, you can include main and backup broadband lines, wireless networks, network switches, network cables, telephony, ISDN, ASDL or other dedicated phone lines, leasing costs associated with connectivity and telephony, safety and security features, such as cyber security and filtering and monitoring, if bundled with connectivity services. Please exclude, connectivity expenditure where costs are capitalised such as installation costs or where phones are not leased. Mobile phones, including hardware and contracts.",{"$f":"IF(OR(G74-ROUND(G74,)<>0,I74-ROUND(I74,)<>0,K74-ROUND(K74,)<>0,M74-ROUND(M74,)<>0,O74-ROUND(O74,)<>0,Q74-ROUND(Q74,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G74<V74,I74<V74,K74<V74,L74<V74,M74<V74,O74<V74,P74<V74,Q74<V74),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G74>W74,I74>W74,K74>W74,L74>W74,M74>W74,O74>W74,P74>W74,Q74>W74),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C74,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C74,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000}]
[null,"ICT costs -  Onsite servers",337,"i",{"$f":"IF(OR(S75<>\"\",T75<>\"\",U75<>\"\",Z75<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},"No data input 2022/23",null,null,null,null,null,0,null,null,null,0,null,"In here, you can include purchased or leased onsite physical servers present in the school or Trust where they are not capitalised, onsite servers that support cloud-based storage across a Trust. Please exclude any cloud based storage where the school or trust does not have a physical onsite server, energy costs associated with onsite servers, expenditure on onsite servers where costs are capitalised, repair and maintenance costs.",{"$f":"IF(OR(G75-ROUND(G75,)<>0,I75-ROUND(I75,)<>0,K75-ROUND(K75,)<>0,M75-ROUND(M75,)<>0,O75-ROUND(O75,)<>0,Q75-ROUND(Q75,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G75<V75,I75<V75,K75<V75,L75<V75,M75<V75,O75<V75,P75<V75,Q75<V75),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G75>W75,I75>W75,K75>W75,L75>W75,M75>W75,O75>W75,P75>W75,Q75>W75),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C75,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C75,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000}]
[null,"ICT costs -  IT learning resources",338,"i","","No data input 2022/23",null,null,null,null,null,0,null,null,null,0,null,"In here, please include curriculum software to support teaching and learning such as apps and lesson planning tools, subscriptions and licenses associated with educational software and websites, digital learning platforms, e-books. Please exclude resources that are used specifically for administration purposes such as management information systems, safeguarding systems, data storage, laptop, desktops and tablets, including associated licenses, other hardware such as audio-visual screens, printers and keyboards.","","","",{"$f":"VLOOKUP($C76,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C76,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000}]
[null,"ICT costs -  Administration software and systems",339,"i","","No data input 2022/23",null,null,null,null,null,0,null,null,null,0,null,"In here, please include administration and management software such as management information systems (MIS), safeguarding, finance, cashless catering, building management and payment portals, operating systems and device licences, unless bundled into the cost of laptops, desktops and tablets. IT hosting, including cloud and data storage, cybersecurity, filtering and monitoring if not part of any connectivity services. Please exclude connectivity such as broadband and telephony, IT learning resources, hardware, inhouse or third party IT support.","","","",{"$f":"VLOOKUP($C77,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C77,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000}]
[null,"ICT costs - Laptops, desktops and tablets    ",340,"i","","No data input 2022/23",null,null,null,null,null,0,null,null,null,0,null,"In here, please include laptops, desktops and tablets purchased or leased by the school that are used for teaching, learning and administration. Peripherals such as keyboards, mouses and display screens if bundled into the cost of the devices, operating systems and licences if bundled into the cost of devices, and device management tools. Please exclude bring your own device (BYOD) schemes where pupils and or staff are required to bring their own devices such as laptops or tablets. Exclude peripherals that are not bundled into the cost of the devices, any other hardware, expenditure where device costs are capitalised, and IT support unless bundled into the purchase or hire of the devices.","","","",{"$f":"VLOOKUP($C78,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C78,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000}]
[null,"ICT costs - Other hardware",341,"i","","No data input 2022/23",null,null,null,null,null,0,null,null,null,0,null,"In here, please include hardware such as printers and consumables, audio-visual display screens, projectors and CCTV, peripherals such as keyboards and mouses where they are not bundled into laptop, desktop and tablet costs. Include purchase or hire of any hardware where not capitalised. Please exclude laptops, desktops and tablets, onsite servers, software unless bundled as part of the cost of the hardware, expenditure where costs are capitalised.","","","",{"$f":"VLOOKUP($C79,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C79,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000}]
[null,"ICT costs - IT support",342,"i","","No data input 2022/23",null,null,null,null,null,0,null,null,null,0,null,"In here, please include third-party IT support contracts, maintenance and repair of technology, IT related consultancy when not bundled into any other services. Also include the estimated costs of IT support if these are bundled into other services. Please exclude inhouse IT support such as a network or IT manager. This will be included in staff costs.","","","",{"$f":"VLOOKUP($C80,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C80,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000}]
[null,"Other Staff Support Costs",330,"i",{"$f":"IF(OR(S81<>\"\",T81<>\"\",U81<>\"\",Z81<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"+I81-G81","v":0},null,null,null,0,null,null,null,0,null,"Include any indirect staffing costs such as training and development, staff travel, childcare vouchers and DBS checks.",{"$f":"IF(OR(G81-ROUND(G81,)<>0,I81-ROUND(I81,)<>0,K81-ROUND(K81,)<>0,M81-ROUND(M81,)<>0,O81-ROUND(O81,)<>0,Q81-ROUND(Q81,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G81<V81,I81<V81,K81<V81,L81<V81,M81<V81,O81<V81,P81<V81,Q81<V81),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G81>W81,I81>W81,K81>W81,L81>W81,M81>W81,O81>W81,P81>W81,Q81>W81),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C81,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C81,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000}]
[null,"Other non staff support costs (cash)",378,"i","",null,null,{"$f":"+I82-G82","v":0},null,null,null,0,null,null,null,0,null,"Include any other revenue expenditure not covered by the above categories e.g. costs of all educational and non-educational supplies and services (including bought in supply cover and HR/Payroll services from the Local Authority), RPA contributions, building repairs and maintenance costs, (including any service level of agreements that relate to the upkeep and maintenance of the school estate) legal and governance costs, land and buildings valuations, bank charges and interest. Don't include revenue deficits on conversion/ transfer or any non cash costs such as unwinding of the discount, impairment, depreciation. Don't include costs relating to ICT in here. Include any ICT costs within lines 336 - 342 above. If your trust has any RAAC related expenditure that hasn’t been capitalised, please include this in here.","",{"$f":"IF(OR(G82<V82,I82<V82,K82<V82,L82<V82,M82<V82,O82<V82,P82<V82,Q82<V82),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G82>W82,I82>W82,K82>W82,L82>W82,M82>W82,O82>W82,P82>W82,Q82>W82),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C82,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C82,'Min Max table'!$A$5:$C$205,3,FALSE)","v":800000}]
[null,"Subtotal support costs",349,null,null,null,{"$f":"SUM(G81:G82)","v":0},{"$f":"SUM(H81:H82)","v":0},{"$f":"SUM(I81:I82)","v":0},null,{"$f":"SUM(K74:K82)","v":0},{"$f":"SUM(L74:L82)","v":0},{"$f":"SUM(M74:M82)","v":0},null,{"$f":"SUM(O74:O82)","v":0},{"$f":"SUM(P74:P82)","v":0},{"$f":"SUM(Q74:Q82)","v":0},null,null,null,null,{"$f":"VLOOKUP($C83,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C83,'Min Max table'!$A$5:$C$205,3,FALSE)","v":0}]
[]
[null,"Disclosure purposes only","Line no.","Help text","Validation"]
[null,"Building repair & maintenance / Building improvements",379,"i",{"$f":"IF(OR(S86<>\"\",T86<>\"\",U86<>\"\",Z86<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"+I86-G86","v":0},null,null,null,{"$f":"+M86-K86","v":0},null,null,null,{"$f":"+Q86-O86","v":0},null,"For disclosure only: Include any expenditure that relates to building repair & maintenance / building improvements that have not been capitalised. For example, this could include: roof repairs, heating / boiler replacements, general maintenance and repairs to the building. Only include costs in here that have not been added to the trusts balance sheet as a fixed asset. You do not need to alter line 378, as this line (379) is a disclosure only and any repair and maintenance costs within 378 will not be double counted.",{"$f":"IF(OR(G86-ROUND(G86,)<>0,I86-ROUND(I86,)<>0,K86-ROUND(K86,)<>0,M86-ROUND(M86,)<>0,O86-ROUND(O86,)<>0,Q86-ROUND(Q86,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G86<V86,I86<V86,K86<V86,L86<V86,M86<V86,O86<V86,P86<V86,Q86<V86),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G86>W86,I86>W86,K86>W86,L86>W86,M86>W86,O86>W86,P86>W86,Q86>W86),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C86,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C86,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},{"$f":"\"QU\"&AB86","v":"QU379"},{"$f":"IF(Z86=\"\",\"\",\"Please refer to \"&X86&\" in the validations table\")","v":""},{"$f":"IF(ISERROR(AC86),\"You have input something incorrectly\",IF(AC86>0,AD86,\"\"))","v":""},null,379,{"$f":"IF(OR($G$86>0,$H$86>0,$I$86>0,$K$86>0,$L$86>0,$M$86>0,$O$86>0,$P$86>0,$Q$86>0),AB86,0)","v":0},"Typically what percentage (%) of the amount entered in line 379 has been funded through capital routes: Enter the estimated percentage of building repair & maintenance / building improvement costs that have been funded through capital routes. This can include: devolved formula capital (DFC) grants from the ESFA, condition improvement funding (CIF), school condition allocation (SCA) funding, other DfE capital grants that have been spent on general repairs and maintenance of the trust. Please enter this figure as an actual figure. For example, 98% would be entered as 98. If all of your repairs and maintenance costs in line 379 have been funded through revenue, please enter 0 (zero) in here.","IF(OR($G$93>0,$H$93>0,$I$93>0,$K$93>0,$L$93>0,$M$93>0,$O$93>0,$P$93>0,$Q$93>0),AB93,0)"]
[]
[null,"Deficit transfers on conversion","Line no.","Help text","Validation"]
[null,"Revenue deficit transfer of an existing academy in / (out) of the trust",350,"i",{"$f":"IF(OR(S89<>\"\",T89<>\"\",U89<>\"\",Z89<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"+I89-G89","v":0},null,null,null,{"$f":"+M89-K89","v":0},null,null,null,{"$f":"+Q89-O89","v":0},null,"Include all revenue deficit payable following the transfer of an existing academy, excluding pensions and fixed assets. Where there is a transfer of a deficit into the trust, enter this figure as a positive figure, increasing your expenditure. Where there is a transfer of a deficit out of the trust, enter this as a negative figure, decreasing your expenditure.",{"$f":"IF(OR(G89-ROUND(G89,)<>0,I89-ROUND(I89,)<>0,K89-ROUND(K89,)<>0,M89-ROUND(M89,)<>0,O89-ROUND(O89,)<>0,Q89-ROUND(Q89,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G89<V89,I89<V89,K89<V89,L89<V89,M89<V89,O89<V89,P89<V89,Q89<V89),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G89>W89,I89>W89,K89>W89,L89>W89,M89>W89,O89>W89,P89>W89,Q89>W89),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C89,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C89,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000}]
[null,"Revenue deficit transfer to academy on conversion",351,"i","",null,null,0,null,null,null,{"$f":"+M90-K90","v":0},null,null,null,{"$f":"+Q90-O90","v":0},null,"Include revenue deficit payable on conversion from local authorities, e.g. deficits received from local authorities on conversion excluding pensions and fixed assets. Enter this as a positive figure.",{"$f":"IF(OR(G90-ROUND(G90,)<>0,I90-ROUND(I90,)<>0,K90-ROUND(K90,)<>0,M90-ROUND(M90,)<>0,O90-ROUND(O90,)<>0,Q90-ROUND(Q90,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G90<V90,I90<V90,K90<V90,L90<V90,M90<V90,O90<V90,P90<V90,Q90<V90),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G90>W90,I90>W90,K90>W90,L90>W90,M90>W90,O90>W90,P90>W90,Q90>W90),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C90,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C90,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000}]
[null,"Subtotal transfer deficit",352,null,null,null,{"$f":"SUM(G89:G90)","v":0},{"$f":"SUM(H89:H90)","v":0},0,null,{"$f":"SUM(K89:K90)","v":0},{"$f":"SUM(L89:L90)","v":0},{"$f":"SUM(M89:M90)","v":0},null,{"$f":"SUM(O89:O90)","v":0},{"$f":"SUM(P89:P90)","v":0},{"$f":"SUM(Q89:Q90)","v":0},null,null,null,null,{"$f":"VLOOKUP($C91,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C91,'Min Max table'!$A$5:$C$205,3,FALSE)","v":0}]
[]
[null,"Other Non cash costs",395,"i",{"$f":"IF(OR(S93<>\"\",T93<>\"\",U93<>\"\",Z93<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"+I93-G93","v":0},null,null,null,{"$f":"+M93-K93","v":0},null,null,null,{"$f":"+Q93-O93","v":0},null,"Only include any non cash costs that flow into revenue reserves. If non cash costs  feed the pensions reserve  or the capital fund then please exclude.  An example is where depreciation flows into the capital fund- in this case this should not be included here. Instead it should be disclosed in the other items section below. If you include impairment  charges in revenue reserves then please provide an explanation following the validation query. Please include other non cash items such as provisions ( but not pension liabilities) or unwinding of the discount.",{"$f":"IF(OR(G93-ROUND(G93,)<>0,H93-ROUND(H93,)<>0,I93-ROUND(I93,)<>0,K93-ROUND(K93,)<>0,L93-ROUND(L93,)<>0,M93-ROUND(M93,)<>0,O93-ROUND(O93,)<>0,P93-ROUND(P93,)<>0,Q93-ROUND(Q93,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G93<V93,H93<V93,I93<V93,K93<V93,L93<V93,M93<V93,O93<V93,P93<V93,Q93<V93),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G93>W93,H93>W93,I93>W93,K93>W93,L93>W93,M93>W93,O93>W93,P93>W93,Q93>W93),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C93,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C93,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},{"$f":"\"QU\"&AB93","v":"QU23"},{"$f":"IF(Z93=\"\",\"\",\"Please refer to \"&X93&\" in the validations table\")","v":""},{"$f":"IF(AC93>0,AD93,\"\")","v":""},{"$f":"VLOOKUP(X93,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Revenue expenditure: Line 395 - Other Non cash costs"},23,{"$f":"IF(OR($G$93>0,$H$93>0,$I$93>0,$K$93>0,$L$93>0,$M$93>0,$O$93>0,$P$93>0,$Q$93>0),AB93,0)","v":0},"Provide further details of your non-cash costs.","IF(OR($G$86>0,$H$86>0,$I$86,$K$86>0,$L$86>0,$M$86>0,$O$86>0,$P$86>0,$Q$86>0),AB86,0)"]
[]
[null,"Total revenue expenditure",380,null,{"$f":"IF(OR(S95<>\"\",T95<>\"\",U95<>\"\",Z95<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,{"$f":" SUM(G71, G83, G91,G93)","v":0},{"$f":" SUM(H71, H83, H91,H93)","v":0},{"$f":" SUM(I71, I83, I91,I93)","v":0},null,{"$f":"SUM(K71,K83,K91,K93)","v":0},{"$f":"SUM(L71,L83,L91,L93)","v":0},0,null,0,0,0,null,null,null,null,{"$f":"VLOOKUP($C95,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C95,'Min Max table'!$A$5:$C$205,3,FALSE)","v":0},{"$f":"\"QU\"&AB95","v":"QU5"},{"$f":"IF(Z95=\"\",\"\",\"Please refer to \"&X95&\" in the validations table\")","v":""},{"$f":"IF(ISERROR(AC95),\"Your income or expense totals are NIL for Yr1- is this correct?\",IF(AC95>0,AD95,\"\"))","v":""},{"$f":"VLOOKUP(X95,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Revenue expenditure: Line 380 - Total revenue expenditure"},5,{"$f":"IF($Q$95=0,0,IF(($Q$67+$Q$68+$Q$69+$Q$70)/$Q$95>0.85,$AB95,0))","v":0},"Your forecast year staff costs (lines 310, 311, 320 and 325) are forecast to be more than 85% of your total revenue expenditure.  Please provide further information on your staff costs and the high proportion it represents of total costs","IF($Q$83=0,0,IF(($Q$65+$Q$66+$Q$67+$Q$68)/$Q$83>0.85,$AB83,0))"]
[]
[]
[null,null,null,null,null,null,"Prior Year",null,null,null,"Current Year",null,null,null,"Forecast Year"]
[null,"3 REVENUE TOTALS",null,null,{"$f":"IF(OR(S99<>\"\",T99<>\"\",U99<>\"\",Z99<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":"Check- see columns S-Z for info"},null,"Actuals","Calculated","TOTAL",null,"Calculated","Calculated","TOTAL",null,"Calculated","Calculated","TOTAL",null,null,null,null,null,null,{"$f":"\"QU\"&AB99","v":"QU3"},{"$f":"IF(Z99=\"\",\"\",\"Please refer to \"&X99&\" in the validations table\")","v":"Please refer to QU3 in the validations table"},{"$f":"IF(ISERROR(AC99),\"Income totals are zero in any year - is this correct?\",IF(AC99>0,AD99,\"\"))","v":"Income totals are zero in any year - is this correct?"},{"$f":"VLOOKUP(X99,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Revenue totals"},3,{"$f":"IF(AND($Q$59/$M$59<0.9,$Q$95/$M$95>0.9),AB99,0)","v":{"$error":"#DIV/0!"}},"Tell us why your forecast year income is forecast to decline by more than 10% compared to the current year, without a corresponding decrease in expenditure. ","IF(AND($Q$61/$M$61<0.9,$Q$88/$M$88>0.9),AB92,0)"]
[null,null,null,null,"Check- see columns S-Z for info",null,"Sep 22 - Mar 23","Apr 23 - Aug 23","2022/23",null,"Sep 23 - Mar 24","Apr 24- Aug 24","2023/24",null,"Sep 24 - Mar 25","Apr 25- Aug 25","2024/25",null,null,null,null,null,null,{"$f":"\"QU\"&AB100","v":"QU4"},{"$f":"IF(Z100=\"\",\"\",\"Please refer to \"&X100&\" in the validations table\")","v":"Please refer to QU4 in the validations table"},{"$f":"IF(ISERROR(AC100),\"Expenditure totals are zero for any year - is this correct?\",IF(AC100>0,AD100,\"\"))","v":"Expenditure totals are zero for any year - is this correct?"},{"$f":"VLOOKUP(X100,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Revenue totals"},4,{"$f":"IF(AND($Q$59/$M$59<1.1,$Q$95/$M$95>1.1),AB100,0)","v":{"$error":"#DIV/0!"}},"Tell us why forecast year expenditure is forecast to increase by more than 10% compared to the current year, without a corresponding increase in income. ","IF(AND($Q$61/$M$61<1.1,$Q$88/$M$88>1.1),AB93,0)"]
[null,null,null,null,null,null,"£'000","£'000","£'000",null,"£'000","£'000","£'000",null,"£'000","£'000","£'000"]
[null,"Net revenue income/(expenditure) for the period",400,null,{"$f":"IF(OR(S102<>\"\",T102<>\"\",U102<>\"\",Z102<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,{"$f":"+G59-G95","v":0},{"$f":"+H59-H95","v":0},{"$f":"+I59-I95","v":0},null,{"$f":"+K59-K95","v":0},{"$f":"+L59-L95","v":0},{"$f":"+M59-M95","v":0},null,{"$f":"+O59-O95","v":0},{"$f":"+P59-P95","v":0},{"$f":"+Q59-Q95","v":0},null,null,null,null,{"$f":"VLOOKUP($C102,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C102,'Min Max table'!$A$5:$C$205,3,FALSE)","v":0},{"$f":"\"QU\"&AB102","v":"QU6"},{"$f":"IF(Z102=\"\",\"\",\"Please refer to \"&X102&\" in the validations table\")","v":""},{"$f":"IF(AC102>0,AD102,\"\")","v":""},{"$f":"VLOOKUP(X102,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Revenue totals: Line 400 - Net revenue income/(expenditure) for the period"},6,{"$f":"IF(OR($I$102<0,$M$102<0,$Q$102<0),AB102,0)","v":0},"The budget shows a deficit on revenue funds in the prior year, current year or forecast year.  \n\nTell us:\n- why revenue income/(expenditure) balance has fallen into a deficit position\n- what action you're taking to restore the revenue income/(expenditure) balance to a surplus \n- when you're likely to achieve a balanced budget, as required by the Academy Trust Handbook\n- whether you have an agreed recovery plan with the ESFA","IF(OR($I$90<0,$M$90<0,$Q$90),AB90,0)"]
[null,null,null,null,{"$f":"IF(OR(S103<>\"\",T103<>\"\",U103<>\"\",Z103<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,"Actuals","Calculated",null,null,"Actuals","Calculated",null,null,"Calculated","Calculated"]
[null,null,null,null,null,null,"Balance b/f \n1 Sep 22","Balance b/f \n1 Apr 23",null,null,"Balance b/f \n1 Sep 23","Balance b/f \n1 Apr 24",null,null,"Balance b/f \n1 Sep 24","Balance b/f \n1 Apr 25"]
[null,null,null,null,null,null,"£'000","£'000",null,null,"£'000","£'000",null,null,"£'000","£'000",null,"Help Text Guidance"]
[null,"Balance b/f from previous period",410,"i",{"$f":"IF(OR(S106<>\"\",T106<>\"\",U106<>\"\",Z106<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":"Check- see columns S-Z for info"},null,null,{"$f":"G111","v":0},null,null,{"$f":"H111","v":0},{"$f":"K111","v":0},null,null,{"$f":"L111","v":0},{"$f":"O111","v":0},null,"Input the closing balance of revenue funds from the previous financial year. The figures for this can be found in your statutory accounts (please refer to the AAD for guidance). Assuming no structural changes, the amount should agree to the sum of ‘Endowment Fund’, ‘Restricted Income Fund’ and ‘Unrestricted Fund’ in the Balance Sheet Summary of the prior year accounts return. Don’t include capital funds or pension reserves. Do include any gains / losses on endowments. We have pre-populated your balance b/f for 1 Sep 22 with the figures from your prior year accounts return. A worked example is within the guidance.",{"$f":"IF(OR(G106-ROUND(G106,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G106<V106),\"Input value is too low\",\"\")","v":""},{"$f":"IF(OR(G106>W106),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C106,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-400000},{"$f":"VLOOKUP($C106,'Min Max table'!$A$5:$C$205,3,FALSE)","v":400000},{"$f":"\"QU\"&AB106","v":"QU7"},{"$f":"IF(Z106=\"\",\"\",\"Please refer to \"&X106&\" in the validations table\")","v":"Please refer to QU7 in the validations table"},{"$f":"IF(AC106>0,AD106,\"\")","v":"Explain where the opening balance (410) is derived from. This should be from the prior year's Accounts Return."},{"$f":"VLOOKUP(X106,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Revenue totals: Line 410 - Balance b/f from previous period"},7,9,"Explain where the opening balance (410) is derived from. This should be from the prior year's Accounts Return.","IF(OR(G94=\"\",G94=0,G94<>0),AB94,0)"]
[null,null,null,null,{"$f":"IF(OR(S107<>\"\",T107<>\"\",U107<>\"\",Z107<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":"Check- see columns S-Z for info"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"QU\"&AB107","v":"QU8"},{"$f":"IF(Z107=\"\",\"\",\"Please refer to \"&X107&\" in the validations table\")","v":"Please refer to QU8 in the validations table"},{"$f":"IF(AC107>0,AD107,\"\")","v":"Please explain why the balance brought forward from previous period (410) is £0"},{"$f":"VLOOKUP(X107,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Revenue totals"},8,{"$f":"IF(OR(G106=\"\",$G$106=0),AB107,0)","v":8},"Please explain why the balance brought forward from previous period (410) is £0","IF(OR(G94=\"\",$G$94=0),AB95,0)"]
[null,null,null,null,null,null,"Calculated","Calculated",null,null,"Calculated","Calculated",null,null,"Calculated","Calculated"]
[null,null,null,null,null,null,"Balance c/f \n31 Mar 23","Balance c/f \n31 Aug 23",null,null,"Balance c/f \n31 Mar 24","Balance c/f \n31 Aug 25",null,null,"Balance c/f \n31 Mar 25","Balance c/f \n31 Aug 25"]
[null,null,null,null,{"$f":"IF(OR(S110<>\"\",T110<>\"\",U110<>\"\",Z110<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,"£'000","£'000",null,null,"£'000","£'000",null,null,"£'000","£'000",null,null,null,null,null,null,null,{"$f":"\"QU\"&AB110","v":"QU9"},{"$f":"IF(Z110=\"\",\"\",\"Please refer to \"&X110&\" in the validations table\")","v":""},{"$f":"IF(AC110>0,AD110,\"\")","v":""},{"$f":"VLOOKUP(X110,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Revenue totals"},9,{"$f":"IF(AND($Q$102<0,$P$111>0,$Q$102*-1>$P$111),AB110,0)","v":0},"For the forecast year, you've forecast a positive closing balance but a high in-year deficit. This can lead to reserves being depleted in future years and the academy being in a deficit position. \n\nTell us what actions you're taking to ensure a balanced/surplus budget will be maintained.\"","IF(AND($Q$90<0,$P$99>0,$Q$90*-1>$P$99),AB98,0)"]
[null,"Balance c/f to next period ",430,"i",{"$f":"IF(OR(S111<>\"\",T111<>\"\",U111<>\"\",Z111<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,{"$f":"+G102+G106","v":0},{"$f":"+H102+H106","v":0},null,null,{"$f":"+K102+K106","v":0},{"$f":"+L102+L106","v":0},null,null,{"$f":"+O102+O106","v":0},{"$f":"+P102+P106","v":0},null,"This is an automatic sum of lines 400 and 410. Please provide an explanation where there are any deficits. ",null,null,null,{"$f":"VLOOKUP($C111,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C111,'Min Max table'!$A$5:$C$205,3,FALSE)","v":0},{"$f":"\"QU\"&AB111","v":"QU10"},{"$f":"IF(Z111=\"\",\"\",\"Please refer to \"&X111&\" in the validations table\")","v":""},{"$f":"IF(AC111>0,AD111,\"\")","v":""},{"$f":"VLOOKUP(X111,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Revenue totals: Line 430 - Balance c/f to next period "},10,{"$f":"IF(OR(L111<0,H111<0,P111<0),AB111,0)","v":0},"Your closing reserves for either the prior year, current year or forecast year are currently in deficit. What are your plans to return to a balanced/surplus position?","IF(OR(L99<0,H99<0,P99<0),AB99,0)"]
[]
[]
[null,null,null,null,{"$f":"IF((L111/M59>=0.2),\"Check- see column Z for info\",\"\")","v":{"$error":"#DIV/0!"}},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"QU\"&AB114","v":"QU430"},{"$f":"IF(Z114=\"\",\"\",\"Please refer to \"&X114&\" in the validations table\")","v":{"$error":"#DIV/0!"}},{"$f":"IF(AC114>0,AD114,\"\")","v":{"$error":"#DIV/0!"}},"430 divided by 298 equal to or greater than 20%",430,{"$f":"IF(OR(L111/M59>=0.2),AB114,0)","v":{"$error":"#DIV/0!"}},"The figures you have entered show that your trust has a reserve balance of more than 20% of your income for April 2022 to August 2023.                                                                                                     \nIf applicable, what capital projects (specific building or estates projects; non-building capital works etc..) are planned, how much will they cost and when are they expected to complete?\nOr if not for capital works, what are you holding reserves for (staff retention & development; strategic development/growth; future uncertainty; other)? ","IFERROR(IF(OR(P104/Q61>=0.2),AB107,0),\"\")"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,"Prior Year",null,null,null,"Current Year",null,null,null,"Forecast Year"]
[null,"CAPITAL",null,null,null,null,"Actuals","Calculated","TOTAL",null,"Actuals","Calculated","TOTAL",null,"Forecast ","Calculated","TOTAL"]
[null,"4 CAPITAL INCOME",null,null,null,null,"Sep 22 - Mar 23","Apr 23 - Aug 23","2022/23",null,"Sep 23 - Mar 24","Apr 24- Aug 24","2023/24",null,"Sep 24 - Mar 25","Apr 25- Aug 25","2024/25"]
[null,"DfE/ESFA  income- Capital","Line no.","Help text","Validation",null,"£'000","£'000","£'000",null,"£'000","£'000","£'000",null,"£'000","£'000","£'000","Help Text Guidance"]
[null,"Devolved formula capital",510,"i",{"$f":"IF(OR(S130<>\"\",T130<>\"\",U130<>\"\",Z130<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"+I130-G130","v":0},null,null,null,{"$f":"+M130-K130","v":0},null,null,null,{"$f":"+Q130-O130","v":0},null,"Input total amount of  capital funding grant receivable from ESFA.",{"$f":"IF(OR(G130-ROUND(G130,)<>0,I130-ROUND(I130,)<>0,K130-ROUND(K130,)<>0,M130-ROUND(M130,)<>0,O130-ROUND(O130,)<>0,Q130-ROUND(Q130,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G130<V130,I130<V130,K130<V130,L130<V130,M130<V130,O130<V130,P130<V130,Q130<V130),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G130>W130,I130>W130,K130>W130,L130>W130,M130>W130,O130>W130,P130>W130,Q130>W130),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C130,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-400000},{"$f":"VLOOKUP($C130,'Min Max table'!$A$5:$C$205,3,FALSE)","v":400000}]
[null,"Value of any capital donation of an asset from the ESFA for PSBP/Free Schools programme",520,"i","",null,null,{"$f":"+I131-G131","v":0},null,null,null,{"$f":"+M131-K131","v":0},null,null,null,{"$f":"+Q131-O131","v":0},null,"Include the value of any asset that has been transferred, or due to be transferred from the ESFA to the trust where the ESFA has procured the capital works centrally under the Priority Schools Building Programme (PSBP) or Free Schools Programme. This should equal row 605.",{"$f":"IF(OR(G131-ROUND(G131,)<>0,I131-ROUND(I131,)<>0,K131-ROUND(K131,)<>0,M131-ROUND(M131,)<>0,O131-ROUND(O131,)<>0,Q131-ROUND(Q131,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G131<V131,I131<V131,K131<V131,L131<V131,M131<V131,O131<V131,P131<V131,Q131<V131),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G131>W131,I131>W131,K131>W131,L131>W131,M131>W131,O131>W131,P131>W131,Q131>W131),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C131,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-400000},{"$f":"VLOOKUP($C131,'Min Max table'!$A$5:$C$205,3,FALSE)","v":400000}]
[null,"Other DfE income - Capital",530,"i","",null,null,{"$f":"+I132-G132","v":0},null,null,null,{"$f":"+M132-K132","v":0},null,null,null,0,null,"Include the amount of any capital grants received from the ESFA that is not included in lines 510 or 520, for example CIF/SCA funding.",{"$f":"IF(OR(G132-ROUND(G132,)<>0,I132-ROUND(I132,)<>0,K132-ROUND(K132,)<>0,M132-ROUND(M132,)<>0,O132-ROUND(O132,)<>0,Q132-ROUND(Q132,)<>0),\"No decimal places allowed\",\"\")","v":""},"","",{"$f":"VLOOKUP($C132,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-400000},{"$f":"VLOOKUP($C132,'Min Max table'!$A$5:$C$205,3,FALSE)","v":400000}]
[null,"Other DfE family Capital Grants",540,"i","",null,null,{"$f":"+I133-G133","v":0},null,null,null,{"$f":"+M133-K133","v":0},null,null,null,0,null,"Enter the value of any capital grants from DfE family bodies, such as the national college, ESFA, equalities and human rights commission, office of the children's commissioner or the standards and testing agency.",{"$f":"IF(OR(G133-ROUND(G133,)<>0,I133-ROUND(I133,)<>0,K133-ROUND(K133,)<>0,M133-ROUND(M133,)<>0,O133-ROUND(O133,)<>0,Q133-ROUND(Q133,)<>0),\"No decimal places allowed\",\"\")","v":""},"","",{"$f":"VLOOKUP($C133,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-400000},{"$f":"VLOOKUP($C133,'Min Max table'!$A$5:$C$205,3,FALSE)","v":400000}]
[null,"Total DfE Capital Income",550,null,"",null,{"$f":"SUM(G130:G133)","v":0},{"$f":"+I134-G134","v":0},{"$f":"SUM(I130:I133)","v":0},null,{"$f":"SUM(K130:K133)","v":0},{"$f":"+M134-K134","v":0},{"$f":"SUM(M130:M133)","v":0},null,{"$f":"SUM(O130:O133)","v":0},0,{"$f":"SUM(Q130:Q133)","v":0},null,null,null,null,{"$f":"VLOOKUP($C134,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C134,'Min Max table'!$A$5:$C$205,3,FALSE)","v":0}]
[]
[null,"Other income - Capital","Line no.","Help text","Validation"]
[null,"Local authority capital income (cash)",560,"i",{"$f":"IF(OR(S137<>\"\",T137<>\"\",U137<>\"\",Z137<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"+I137-G137","v":0},null,null,null,{"$f":"+M137-K137","v":0},null,null,null,0,null,"Include any local authority capital funding receivable. This should be cash payments only. Include unspent grants (cash) including any capital balances on conversion. This is the cash reserves balances on conversion only.",{"$f":"IF(OR(G137-ROUND(G137,)<>0,I137-ROUND(I137,)<>0,K137-ROUND(K137,)<>0,M137-ROUND(M137,)<>0,O137-ROUND(O137,)<>0,Q137-ROUND(Q137,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G137<V137,I137<V137,K137<V137,L137<V137,M137<V137,O137<V137,P137<V137,Q137<V137),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G137>W137,I137>W137,K137>W137,L137>W137,M137>W137,O137>W137,P137>W137,Q137>W137),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C137,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-400000},{"$f":"VLOOKUP($C137,'Min Max table'!$A$5:$C$205,3,FALSE)","v":400000},{"$f":"\"QU\"&AB137","v":"QU13"},{"$f":"IF(Z137=\"\",\"\",\"Please refer to \"&X137&\" in the validations table\")","v":""},{"$f":"IF(AC137>0,AD137,\"\")","v":""},{"$f":"VLOOKUP(X137,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Capital income: Line 560 - Local authority capital income (cash)"},13,{"$f":"IF(OR($G$137>0,$H$137>0,$I$137>0,$K$137>0,$L$137>0,$M$137>0,$O$137>0,$P$137>0,$Q$137>0),AB137,0)","v":0},"Confirm that this relates to cash receivables only and doesn't include donated assets or conversions.","IF(OR($G$113>0,$H$113>0,$I$113>0,$K$113>0,$L$113>0,$M$113>0,$O$113>0,$P$113>0,$Q$113>0),AB113,0)"]
[null,"Non Government capital income ",570,"i","",null,null,{"$f":"+I138-G138","v":0},null,null,null,{"$f":"+M138-K138","v":0},null,null,null,0,null,"Please include voluntary, private capital, donations for use as capital or any other non government capital income. Please specify in the comments section.",{"$f":"IF(OR(G138-ROUND(G138,)<>0,I138-ROUND(I138,)<>0,K138-ROUND(K138,)<>0,M138-ROUND(M138,)<>0,O138-ROUND(O138,)<>0,Q138-ROUND(Q138,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G138<V138,I138<V138,K138<V138,L138<V138,M138<V138,O138<V138,P138<V138,Q138<V138),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G138>W138,I138>W138,K138>W138,L138>W138,M138>W138,O138>W138,P138>W138,Q138>W138),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C138,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-400000},{"$f":"VLOOKUP($C138,'Min Max table'!$A$5:$C$205,3,FALSE)","v":400000},{"$f":"\"QU\"&AB138","v":"QU11"},{"$f":"IF(Z138=\"\",\"\",\"Please refer to \"&X138&\" in the validations table\")","v":""},{"$f":"IF(AC138>0,AD138,\"\")","v":""},{"$f":"VLOOKUP(X138,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Capital income: Line 570 - Non Government capital income "},11,{"$f":"IF(OR($G$138>0,$H$138>0,$I$138>0,$K$138>0,$L$138>0,$M$138>0,$O$138>0,$P$138>0,$Q$138>0),AB138,0)","v":0},"Provide further details of your non government capital income","IF(OR($G$114>0,$H$114>0,$I$114>0,$K$114>0,$L$114>0,$M$114>0,$O$114>0,$P$114>0,$Q$114>0),AB114,0)"]
[null,"Other Government Grant capital income",571,"i","",null,null,{"$f":"+I139-G139","v":0},null,null,null,{"$f":"+M139-K139","v":0},null,null,null,0,null,"Include any other government capital grants received, which are not included in the above lines. Please specify which government body the grants are from in the comments column.",{"$f":"IF(OR(G139-ROUND(G139,)<>0,I139-ROUND(I139,)<>0,K139-ROUND(K139,)<>0,M139-ROUND(M139,)<>0,O139-ROUND(O139,)<>0,Q139-ROUND(Q139,)<>0),\"No decimal places allowed\",\"\")","v":""},"","",{"$f":"VLOOKUP($C139,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-400000},{"$f":"VLOOKUP($C139,'Min Max table'!$A$5:$C$205,3,FALSE)","v":400000},{"$f":"\"QU\"&AB139","v":"QU12"},{"$f":"IF(Z139=\"\",\"\",\"Please refer to \"&X139&\" in the validations table\")","v":""},{"$f":"IF(AC139>0,AD139,\"\")","v":""},{"$f":"VLOOKUP(X139,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Capital income: Line 571 - Other Government Grant capital income"},12,{"$f":"IF(OR($G$139>0,$H$139>0,$I$139>0,$K$139>0,$L$139>0,$M$139>0,$O$139>0,$P$139>0,$Q$139>0),AB139,0)","v":0},"Provide further details of your other government capital income.","IF(OR($G$115>0,$H$115>0,$I$115>0,$K$115>0,$L$115>0,$M$115>0,$O$115>0,$P$115>0,$Q$115>0),AB115,0)"]
[null,"Endowment releases to fund capital expenditure",574,"i","",null,null,{"$f":"+I140-G140","v":0},null,null,null,{"$f":"+M140-K140","v":0},null,null,null,0,null,"Include where there have been any releases from  endowments reserves to fund capital expenditure.",{"$f":"IF(OR(G140-ROUND(G140,)<>0,I140-ROUND(I140,)<>0,K140-ROUND(K140,)<>0,M140-ROUND(M140,)<>0,O140-ROUND(O140,)<>0,Q140-ROUND(Q140,)<>0),\"No decimal places allowed\",\"\")","v":""},"","",{"$f":"VLOOKUP($C140,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C140,'Min Max table'!$A$5:$C$205,3,FALSE)","v":400000}]
[null,"Local authority donated assets",575,"i","",null,null,0,null,null,null,{"$f":"+M141-K141","v":0},null,null,null,0,null,"Include any donated assets from local authorities. This will equal line 606 (local authority donated assets expense).",{"$f":"IF(OR(G141-ROUND(G141,)<>0,I141-ROUND(I141,)<>0,K141-ROUND(K141,)<>0,M141-ROUND(M141,)<>0,O141-ROUND(O141,)<>0,Q141-ROUND(Q141,)<>0),\"No decimal places allowed\",\"\")","v":""},"","",{"$f":"VLOOKUP($C141,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C141,'Min Max table'!$A$5:$C$205,3,FALSE)","v":400000}]
[null,"Total Other Capital Income",580,null,"",null,{"$f":"SUM(G137:G141)","v":0},{"$f":"SUM(H137:H141)","v":0},{"$f":"SUM(I137:I141)","v":0},null,{"$f":"SUM(K137:K141)","v":0},{"$f":"SUM(L137:L141)","v":0},{"$f":"SUM(M137:M141)","v":0},null,{"$f":"SUM(O137:O141)","v":0},{"$f":"SUM(P137:P141)","v":0},{"$f":"SUM(Q137:Q141)","v":0},null,null,null,null,{"$f":"VLOOKUP($C142,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C142,'Min Max table'!$A$5:$C$205,3,FALSE)","v":0}]
[]
[]
[null,"Disposals","Line no.","Help text","Validation"]
[null,"Land & buildings disposals",581,"i",{"$f":"IF(OR(S146<>\"\",T146<>\"\",U146<>\"\",Z146<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"+I146-G146","v":0},null,null,null,{"$f":"+M146-K146","v":0},null,null,null,{"$f":"+Q146-O146","v":0},null,"Disposal proceeds only – include the NBV on disposal of assets for land and buildings.",{"$f":"IF(OR(G146-ROUND(G146,)<>0,I146-ROUND(I146,)<>0,K146-ROUND(K146,)<>0,M146-ROUND(M146,)<>0,O146-ROUND(O146,)<>0,Q146-ROUND(Q146,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G146<V146,I146<V146,K146<V146,L146<V146,M146<V146,O146<V146,P146<V146,Q146<V146),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G146>W146,I146>W146,K146>W146,L146>W146,M146>W146,O146>W146,P146>W146,Q146>W146),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C146,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C146,'Min Max table'!$A$5:$C$205,3,FALSE)","v":400000}]
[null,"Other fixed assets disposals",582,"i","",null,null,{"$f":"+I147-G147","v":0},null,null,null,{"$f":"+M147-K147","v":0},null,null,null,{"$f":"+Q147-O147","v":0},null,"Disposal proceeds only – include the NBV from the disposal of assets for other fixed assets.",{"$f":"IF(OR(G147-ROUND(G147,)<>0,I147-ROUND(I147,)<>0,K147-ROUND(K147,)<>0,M147-ROUND(M147,)<>0,O147-ROUND(O147,)<>0,Q147-ROUND(Q147,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G147<V147,I147<V147,K147<V147,L147<V147,M147<V147,O147<V147,P147<V147,Q147<V147),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G147>W147,I147>W147,K147>W147,L147>W147,M147>W147,O147>W147,P147>W147,Q147>W147),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C147,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C147,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000}]
[null,"Total Disposal proceeds",584,null,"",null,{"$f":"SUM(G146:G147)","v":0},{"$f":"SUM(H146:H147)","v":0},{"$f":"SUM(I146:I147)","v":0},null,{"$f":"SUM(K146:K147)","v":0},{"$f":"SUM(L146:L147)","v":0},{"$f":"SUM(M146:M147)","v":0},null,{"$f":"SUM(O146:O147)","v":0},{"$f":"SUM(P146:P147)","v":0},{"$f":"SUM(Q146:Q147)","v":0},null,null,null,null,{"$f":"VLOOKUP($C148,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C148,'Min Max table'!$A$5:$C$205,3,FALSE)","v":0}]
[null,"Capital Income totals","Line no.","Help text","Validation"]
[null,"Transfers between Revenue and Capital (contra line 255) ",585,"i",{"$f":"IF(OR(S150<>\"\",T150<>\"\",U150<>\"\",Z150<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,{"$f":"-G57","v":0},{"$f":"-H57","v":0},{"$f":"-I57","v":0},null,{"$f":"-K57","v":0},{"$f":"-L57","v":0},{"$f":"-M57","v":0},null,{"$f":"-O57","v":0},{"$f":"-P57","v":0},{"$f":"-Q57","v":0},"This should be the contra to line 255- normally there are revenue transfers to capital and this line should be a +ve figure. Transfers from capital funding to revenue reserves is normally disallowed. However on occasion for the reasons described in line 255, a reverse transfer may be necessary, in which case funds will flow from capital to revenue and the balance in this line would become -ve. However as this is unusual an explanation is required.",null,null,null,{"$f":"VLOOKUP($C150,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C150,'Min Max table'!$A$5:$C$205,3,FALSE)","v":0},{"$f":"\"QU\"&AB150","v":"QU21"},{"$f":"IF(Z150=\"\",\"\",\"Please refer to \"&X150&\" in the validations table\")","v":""},{"$f":"IF(AC150>0,AD150,\"\")","v":""},{"$f":"VLOOKUP(X150,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Capital income: Line 585 - Transfers between Revenue and Capital (contra line 255) "},21,{"$f":"IF(OR($G$150<0,$H$150<0,$I$150<0,$K$150<0,$L$150<0,$M$150<0,$O$150<0,$P$150<0,$Q$150<0),AB150,0)","v":0},"Tell us why you're transferring capital income into revenue reserves.","IF(OR($G$126<0,$H$126<0,$I$126<0,$K$126<0,$L$126<0,$M$126<0,$O$126<0,$P$126<0,$Q$126<0),AB126,0)"]
[]
[null,"Total Capital Income",599,null,null,null,{"$f":"G134+G142+G148+G150","v":0},{"$f":"H134+H142+H148+H150","v":0},{"$f":"I134+I142+I148+I150","v":0},null,{"$f":"K134+K142+K148+K150","v":0},{"$f":"L134+L142+L148+L150","v":0},{"$f":"M134+M142+M148+M150","v":0},null,{"$f":"O134+O142+O148+O150","v":0},{"$f":"P134+P142+P148+P150","v":0},{"$f":"Q134+Q142+Q148+Q150","v":0},null,null,null,null,{"$f":"VLOOKUP($C152,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C152,'Min Max table'!$A$5:$C$205,3,FALSE)","v":0}]
[]
[]
[null,null,null,null,null,null,"Prior Year",null,null,null,"Current Year",null,null,null,"Forecast Year"]
[null,"5 CAPITAL EXPENDITURE","Line no.","Help text","Validation",null,"Actuals","Calculated","TOTAL",null,"Actuals","Calculated","TOTAL",null,"Forecast  ","Calculated","TOTAL"]
[null,"Include:            \n1. cost of land acquisition including fees and charges related to the acquisition                    \n2. cost of acquiring existing buildings, including fees and charges related to the acquisition                                                                                                                           \n3. cost of new construction, including fees                                                                   \n4. cost of conversions and renovations and cost of extension to existing premises. This needs to be broken down into the following categories:",null,null,null,null,"Sep 22 - Mar 23","Apr 23 - Aug 23","2022/23",null,"Sep 23 - Mar 24","Apr 24- Aug 24","2023/24",null,"Sep 24 - Mar 25","Apr 25- Aug 25","2024/25"]
[null,null,null,null,null,null,"£'000","£'000","£'000",null,"£'000","£'000","£'000",null,"£'000","£'000","£'000","Help Text Guidance"]
[null,"Land & buildings additions funded by ESFA grants",601,"i",{"$f":"IF(OR(S159<>\"\",T159<>\"\",U159<>\"\",Z159<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"+I159-G159","v":0},null,null,null,{"$f":"+M159-K159","v":0},null,null,null,{"$f":"+Q159-O159","v":0},null,"Include any expenditure of grant received from the ESFA for freehold and leasehold land and buildings additions. In here, also include any RAAC related expenditure that has been capitalised. If your trust has had any major maintenance work completed that has been capitalised, please include this in here. Any unspent grant income would be carried forward into the next financial year, usually in the capital funds balance.",{"$f":"IF(OR(G159-ROUND(G159,)<>0,I159-ROUND(I159,)<>0,K159-ROUND(K159,)<>0,M159-ROUND(M159,)<>0,O159-ROUND(O159,)<>0,Q159-ROUND(Q159,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G159<V159,I159<V159,K159<V159,L159<V159,M159<V159,O159<V159,P159<V159,Q159<V159),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G159>W159,I160>W159,K159>W159,L159>W159,M159>W159,O159>W159,P159>W159,Q159>W159),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C159,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C159,'Min Max table'!$A$5:$C$205,3,FALSE)","v":400000}]
[null,"Land & buildings donated to the trust by the ESFA (PSPB/Free Schools Programme)",605,"i","",null,null,{"$f":"+I160-G160","v":0},null,null,null,{"$f":"+M160-K160","v":0},null,null,null,{"$f":"+Q160-O160","v":0},null,"This should be the contra of row 520 and should be equal to that.",{"$f":"IF(OR(G160-ROUND(G160,)<>0,I160-ROUND(I160,)<>0,K160-ROUND(K160,)<>0,M160-ROUND(M160,)<>0,O160-ROUND(O160,)<>0,Q160-ROUND(Q160,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G160<V160,I160<V160,K160<V160,L160<V160,M160<V160,O160<V160,P160<V160,Q160<V160),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G160>W160,I161>W160,K160>W160,L160>W160,M160>W160,O160>W160,P160>W160,Q160>W160),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C160,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C160,'Min Max table'!$A$5:$C$205,3,FALSE)","v":400000}]
[null,"Land & buildings additions funded by other capital grants",615,"i","",null,null,0,null,null,null,0,null,null,null,{"$f":"+Q161-O161","v":0},null,"Include any expenditure that is funded by other capital grants (not the DfE/ESFA family) include lottery funding, sports England, Local Authorities, FA.","","","",{"$f":"VLOOKUP($C161,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C161,'Min Max table'!$A$5:$C$205,3,FALSE)","v":400000}]
[null,"Land & buildings additions funded by reserves",620,"i","",null,null,0,null,null,null,0,null,null,null,0,null,"Funded by reserves – including other revenue sources as well as endowment releases.","","",{"$f":"IF(OR(G162>W162,I168>W162,K162>W162,L162>W162,M162>W162,O162>W162,P162>W162,Q162>W162),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C162,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C162,'Min Max table'!$A$5:$C$205,3,FALSE)","v":400000}]
[null,"ICT costs - connectivity",621,"i","","No data input 2022/23",null,null,null,null,null,{"$f":"+M163-K163","v":0},null,null,null,0,null,"In here, please include broadband, wireless networks, network switches, network cables where they are capitalised, telephony, ISDN, ASDL or other dedicated phone lines where they are not leased, and installation costs. Please exclude leasing and maintenance costs (shown in the revenue section), IT support, repair and maintenance costs.",{"$f":"IF(OR(G163-ROUND(G163,)<>0,I163-ROUND(I163,)<>0,K163-ROUND(K163,)<>0,M163-ROUND(M163,)<>0,O163-ROUND(O163,)<>0,Q163-ROUND(Q163,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G163<V163,I163<V163,K163<V163,L163<V163,M163<V163,O163<V163,P163<V163,Q163<V163),\"A value is below the minimum value allowed\",\"\")","v":""},"",{"$f":"VLOOKUP($C163,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C163,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000}]
[null,"ICT costs -  onsite servers",622,"i","","No data input 2022/23",null,null,null,null,null,{"$f":"+M164-K164","v":0},null,null,null,0,null,"In here, please include physical onsite servers where costs are capitalised. Please exclude leasing and maintenance costs (see revenue section) cloud storage costs, IT support, repair and maintenance costs.","","","",{"$f":"VLOOKUP($C164,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C164,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000}]
[null,"ICT costs -  administration software and systems",623,"i","","No data input 2022/23",null,null,null,null,null,{"$f":"+M165-K165","v":0},null,null,null,0,null,"In here, please include administration and management software such as management information systems (MIS), safeguarding, finance, cashless catering, building management and payment portals, operating systems and device licences, unless bundled into the cost of laptops, desktops and tablets. Also include, cloud data and storage, cybersecurity and filtering and monitoring if not part of any connectivity services. Please exclude connectivity such as broadband and telephony, (see line 621), IT learning resources, hardware, IT support, repair and maintenance costs. Where a resource is used for curriculum and non-curriculum (administration) purposes, and where costs are material, costs or estimates of the split should be coded separately at the time of purchase.","","","",{"$f":"VLOOKUP($C165,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C165,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000}]
[null,"ICT costs - laptops, desktops and tablets    ",624,"i","","No data input 2022/23",null,null,null,null,null,{"$f":"+M166-K166","v":0},null,null,null,0,null,"In here, please include laptops, desktops and tablets purchased by the school that are used for teaching, learning and administration, operating systems and licences if bundled into the cost of device, and device management tools. Please exclude, bring your own device (BYOD) schemes where pupils and or staff are required to bring their own devices such as laptops or tablets. Also exclude any other hardware (see line 625), IT support, and repair and maintenance costs. Where a resource is used for curriculum and non-curriculum (i.e. administration) purposes, and where costs are material, costs or estimates of the split should be coded separately at the time of purchase.","","","",{"$f":"VLOOKUP($C166,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C166,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000}]
[null,"ICT costs - other hardware",625,"i","","No data input 2022/23",null,null,null,null,null,{"$f":"+M167-K167","v":0},null,null,null,0,null,"In here, please include, hardware such as printers and consumables, audio-visual display screens, projectors and CCTV, peripherals such as keyboards and mouses where they are not bundled into laptop, desktop and tablet costs (see line 624). Please exclude laptops, desktops and tablets (see line 624), onsite servers (see line 622), and IT support, repair and maintenance costs.","","","",{"$f":"VLOOKUP($C167,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C167,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000}]
[null,"Other fixed assets additions funded by ESFA grants",636,"i","",null,null,{"$f":"+I168-G168","v":0},null,null,null,0,null,null,null,0,null,"Include any expenditure of ESFA grant received in a previous period. The unspent grant income should be carried forward from a prior year. In here, also include any RAAC related expenditure that has been capitalised in this line. If your trust has had any major maintenance work completed that has been capitalised, please include this in here.","","","",{"$f":"VLOOKUP($C168,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C168,'Min Max table'!$A$5:$C$205,3,FALSE)","v":400000}]
[null,"Other fixed assets additions funded by other capital grants",637,"i","",null,null,0,null,null,null,0,null,null,null,0,null,"Include any expenditure that is funded by other capital grants (not the DfE/ESFA family) include lottery funding, sports England, Local Authorities, FA. If your trust has had any major maintenance work completed that has been capitalised, please include this in here.","","","",{"$f":"VLOOKUP($C169,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C169,'Min Max table'!$A$5:$C$205,3,FALSE)","v":400000}]
[null,"Other fixed assets additions funded by reserves",638,"i","",null,null,0,null,null,null,0,null,null,null,0,null,"Include any expenditure that is funded by reserves – including other revenue sources as well as endowment releases.","","","",{"$f":"VLOOKUP($C170,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C170,'Min Max table'!$A$5:$C$205,3,FALSE)","v":400000}]
[null,"Local authority donated assets expense",606,"i","",null,null,0,null,null,null,0,null,null,null,0,null,"This should be the contra of row 575 recognising the asset expense following receipt of the donated asset (as income).","","","",{"$f":"VLOOKUP($C171,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C171,'Min Max table'!$A$5:$C$205,3,FALSE)","v":400000}]
[null,"Total Capital Expenditure",650,null,null,null,{"$f":"SUM(G159:G162)+SUM(G168:G171)","v":0},{"$f":"SUM(H159:H162)+SUM(H168:H171)","v":0},{"$f":"SUM(I159:I162)+SUM(I168:I171)","v":0},null,{"$f":"SUM(K159:K171)","v":0},{"$f":"SUM(L159:L171)","v":0},{"$f":"SUM(M159:M171)","v":0},null,{"$f":"SUM(O159:O171)","v":0},{"$f":"SUM(P159:P171)","v":0},{"$f":"SUM(Q159:Q171)","v":0},null,null,null,null,{"$f":"VLOOKUP($C172,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C172,'Min Max table'!$A$5:$C$205,3,FALSE)","v":0}]
[]
[null,"Capital totals","Line no.","Help text","Validation"]
[null,"Net Capital income/(expenditure) for the period",660,null,{"$f":"IF(OR(S175<>\"\",T175<>\"\",U175<>\"\",Z175<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,{"$f":"G152-G172","v":0},{"$f":"H152-H172","v":0},{"$f":"I152-I172","v":0},null,{"$f":"K152-K172","v":0},{"$f":"L152-L172","v":0},{"$f":"M152-M172","v":0},null,{"$f":"O152-O172","v":0},{"$f":"P152-P172","v":0},{"$f":"Q152-Q172","v":0},null,null,null,null,{"$f":"VLOOKUP($C175,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C175,'Min Max table'!$A$5:$C$205,3,FALSE)","v":0},{"$f":"\"QU\"&AB175","v":"QU14"},{"$f":"IF(Z175=\"\",\"\",\"Please refer to \"&X175&\" in the validations table\")","v":""},{"$f":"IF(AC175>0,AD175,\"\")","v":""},{"$f":"VLOOKUP(X175,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Capital totals: Line 660 - Net Capital income/(expenditure) for the period"},14,{"$f":"IF(OR($I$175<0,$M$175<0,$Q$175<0),AB175,0)","v":0},"Your capital expenditure exceeds capital income during either the prior year, current year or forecast year.\n\nTell us: \n- how you've managed capital income and expenditure during the year\n- whether you plan to carry forward surplus capital funds from prior years, and how much","IF(OR($I$146<0,$M$146<0,$Q$146<0)),AB146,0)"]
[]
[]
[null,null,null,null,null,null,"Actuals","Calculated",null,null,"Calculated","Calculated",null,null,"Calculated","Calculated"]
[null,null,null,null,null,null,"Balance b/f from 1 Sep 22","Balance b/f from 1 Apr 23",null,null,"Balance b/f from 1 Sep 23","Balance b/f from 1 Apr 24",null,null,"Balance b/f from 1 Sep 24","Balance b/f from 1 Apr 25"]
[null,null,null,null,null,null,"£'000","£'000",null,null,"£'000","£'000",null,null,"£'000","£'000",null,"Help Text Guidance"]
[null,"Balance B/Fwd from previous period",670,"i",{"$f":"IF(OR(S181<>\"\",T181<>\"\",U181<>\"\",Z181<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"G186","v":0},null,null,{"$f":"H186","v":0},{"$f":"K186","v":0},null,null,{"$f":"L186","v":0},{"$f":"O186","v":0},null,"Input the closing balance of capital funds from previous financial year. Assuming there are no structural changes to the trust, then the amount entered in this cell should agree to the 'Fixed Asset Fund' less 'Tangible assets' and 'Intangible assets' in the Balance Sheet summary of the prior year Accounts Return.",{"$f":"IF(OR(G181-ROUND(G181,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G181<V181),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G181>W181),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C181,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-400000},{"$f":"VLOOKUP($C181,'Min Max table'!$A$5:$C$205,3,FALSE)","v":400000}]
[]
[null,null,null,null,null,null,"Calculated","Calculated",null,null,"Calculated","Calculated",null,null,"Calculated","Calculated"]
[null,null,null,null,null,null,"Balance c/f at 31 Mar 23","Balance c/f at 31 Aug 23",null,null,"Balance c/f at 31 Mar 24","Balance c/f at 31 Aug 24",null,null,"Balance c/f at 31 Mar 25","Balance c/f at 31 Aug 25"]
[null,null,null,null,null,null,"£'000","£'000",null,null,"£'000","£'000",null,null,"£'000","£'000"]
[null,"Balance C/Fwd to next period ",680,null,null,null,{"$f":"G175+G181","v":0},{"$f":"H175+H181","v":0},null,null,{"$f":"K175+K181","v":0},{"$f":"L175+L181","v":0},null,null,{"$f":"O175+O181","v":0},{"$f":"P175+P181","v":0},null,null,null,null,null,{"$f":"VLOOKUP($C186,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C186,'Min Max table'!$A$5:$C$205,3,FALSE)","v":0}]
[]
[]
[null,null,null,null,null,null,"Prior Year",null,null,null,"Current Year",null,null,null,"Forecast Year"]
[null,null,null,null,null,null,"Actuals","Calculated","TOTAL",null,"Actuals","Calculated","TOTAL",null,"Forecast  ","Calculated","TOTAL"]
[null,null,null,null,null,null,"Sep 22 - Mar 23","Apr 23 - Aug 23","2022/23",null,"Sep 23 - Mar 24","Apr 24- Aug 24","2023/24",null,"Sep 24 - Mar 25","Apr 25- Aug 25","2024/25"]
[null,"Capital transfers and conversions  (disclosure only)","Line no.","Help text","Validation",null,"£'000","£'000","£'000",null,"£'000","£'000","£'000",null,"£'000","£'000","£'000","Help Text Guidance"]
[null,"Capital assets transferred to academy on conversion",572,"i",{"$f":"IF(OR(S193<>\"\",T193<>\"\",U193<>\"\",Z193<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"+I193-G193","v":0},null,null,null,{"$f":"+M193-K193","v":0},null,null,null,{"$f":"+Q193-O193","v":0},null,"Include the value of capital assets and liabilities received or receivable on conversion from local authorities on conversion. These balances will have a contra adjustment. For example when you record a conversion from a local authority the entry is conversion income recorded below and the opposite adjustment which is expenditure. The former recognises the transfer income and the latter the expenditure to recognise the asset. The budgeting impact is neutral.",{"$f":"IF(OR(G193-ROUND(G193,)<>0,I193-ROUND(I193,)<>0,K193-ROUND(K193,)<>0,M193-ROUND(M193,)<>0,O193-ROUND(O193,)<>0,Q193-ROUND(Q193,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G193<V193,I193<V193,K193<V193,L193<V193,M193<V193,O193<V193,P193<V193,Q193<V193),\"Transfers in is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G193>W193,I193>W193,K193>W193,L193>W193,M193>W193,O193>W193,P193>W193,Q193>W193),\"Transfer value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C193,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C193,'Min Max table'!$A$5:$C$205,3,FALSE)","v":400000}]
[null,"Capital assets transferred of an existing academy into the trust",573,"i",{"$f":"IF(OR(S194<>\"\",T194<>\"\",U194<>\"\",Z194<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"+I194-G194","v":0},null,null,null,{"$f":"+M194-K194","v":0},null,null,null,{"$f":"+Q194-O194","v":0},null,"Include the value of capital assets and liabilities received or receivable following the transfer of an existing academy from another academy trust",{"$f":"IF(OR(G194-ROUND(G194,)<>0,I194-ROUND(I194,)<>0,K194-ROUND(K194,)<>0,M194-ROUND(M194,)<>0,O194-ROUND(O194,)<>0,Q194-ROUND(Q194,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G194<V194,I194<V194,K194<V194,L194<V194,M194<V194,O194<V194,P194<V194,Q194<V194),\"Transfers in is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G194>W194,I194>W194,K194>W194,L194>W194,M194>W194,O194>W194,P194>W194,Q194>W194),\"Transfer value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C194,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C194,'Min Max table'!$A$5:$C$205,3,FALSE)","v":400000}]
[null,"Capital assets transferred of an existing academy out of the trust",639,"i",{"$f":"IF(OR(S195<>\"\",T195<>\"\",U195<>\"\",Z195<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"+I195-G195","v":0},null,null,null,{"$f":"+M195-K195","v":0},null,null,null,{"$f":"+Q195-O195","v":0},null,"Include the value of capital assets and liabilities paid or payable following the transfer of an existing academy to another academy trust.  The value of any amount paid or payable should be entered as a negative value.",{"$f":"IF(OR(G195-ROUND(G195,)<>0,I195-ROUND(I195,)<>0,K195-ROUND(K195,)<>0,M195-ROUND(M195,)<>0,O195-ROUND(O195,)<>0,Q195-ROUND(Q195,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G195<V195,I195<V195,K195<V195,L195<V195,M195<V195,O195<V195,P195<V195,Q195<V195),\"Transfers in is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G195>W195,I195>W195,K195>W195,L195>W195,M195>W195,O195>W195,P195>W195,Q195>W195),\"Transfer value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C195,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-400000},{"$f":"VLOOKUP($C195,'Min Max table'!$A$5:$C$205,3,FALSE)","v":0}]
[]
[]
[null,"6 OTHER ITEMS"]
[null,"Cash","Line no.","Help text","Validation",null,"Balance at \n31 Aug 22","Balance at \n31 Mar 23",null,null,"Balance at \n31 Aug 23","Balance at \n31 Mar 24","Balance at \n31 Aug 24",null,"Balance at \n31 Mar 25","Balance at \n31 Aug 25"]
[null,null,null,null,null,null,"£'000","£'000",null,null,"£'000","£'000","£'000",null,"£'000","£'000",null,"Help Text Guidance"]
[null,"Cash at bank and in hand",700,"i",{"$f":"IF(OR(S201<>\"\",T201<>\"\",U201<>\"\",Z201<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":"Check- see columns S-Z for info"},null,null,null,null,null,null,null,null,null,null,null,null,"Include all bank balances and cash balances, please specify the liquid cash balance. August balances should  be as per your audited financial statements.  ",{"$f":"IF(OR(G201-ROUND(G201,)<>0,H201-ROUND(H201,)<>0,K201-ROUND(K201,)<>0,L201-ROUND(L201,)<>0,M201-ROUND(M201,)<>0,P201-ROUND(P201,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G201<V201,H201<V201,K201<V201,L201<V201,M201<V201,O201<V201,P201<V201),\"Your cash balance is too low\",\"\")","v":""},{"$f":"IF(OR(G201>W201,H201>W201,K201>W201,L201>W201,M201>W201,O201>W201,P201>W201),\"Your cash balance is too high\",\"\")","v":""},{"$f":"VLOOKUP($C201,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C201,'Min Max table'!$A$5:$C$205,3,FALSE)","v":400000},{"$f":"\"QU\"&AB201","v":"QU15"},{"$f":"IF(Z201=\"\",\"\",\"Please refer to \"&X201&\" in the validations table\")","v":"Please refer to QU15 in the validations table"},{"$f":"IF(AC201>0,AD201,\"\")","v":"Check that the figures you've entered for Cash at bank and in hand (700) are correct. If so,  explain why your bank balances are all NIL."},{"$f":"VLOOKUP(X201,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Other items: Line 700 - Cash at bank and in hand"},15,{"$f":"IF(SUM(G201:H201,K201:M201,O201:P201)=0,AB201,0)","v":15},"Check that the figures you've entered for Cash at bank and in hand (700) are correct. If so,  explain why your bank balances are all NIL.","IF(SUM(G172:H172,K172:M172,O172:P172)=0,AB172,0)"]
[null,"Overdrafts",701,"i","Check- see columns S-Z for info",null,null,null,null,null,null,null,null,null,null,null,null,"Include any bank or other overdrafts still in use at period end date.",{"$f":"IF(OR(G202-ROUND(G202,)<>0,H202-ROUND(H202,)<>0,K202-ROUND(K202,)<>0,L202-ROUND(L202,)<>0,M202-ROUND(M202,)<>0,P202-ROUND(P202,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G202<V202,H202<V202,K202<V202,L202<V202,M202<V202,O202<V202,P202<V202),\"Your overdraft is too low\",\"\")","v":""},{"$f":"IF(OR(G202>W202,H202>W202,K202>W202,L202>W202,M202>W202,O202>W202,P202>W202),\"Your overdraft is too high\",\"\")","v":""},{"$f":"VLOOKUP($C202,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C202,'Min Max table'!$A$5:$C$205,3,FALSE)","v":0},{"$f":"\"QU\"&AB202","v":"QU16"},{"$f":"IF(Z202=\"\",\"\",\"Please refer to \"&X202&\" in the validations table\")","v":"Please refer to QU16 in the validations table"},{"$f":"IF(AC202>0,AD202,\"\")","v":"Enter your overdraft balances, if not applicable, please state this. If your overdraft was cleared before the balance dates then provide a brief explanation. "},{"$f":"VLOOKUP(X202,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Other items: Line 701 - Overdrafts"},16,{"$f":"IF(SUM(G202:H202,K202:M202,O202:P202)=0,AB202,0)","v":16},"Enter your overdraft balances, if not applicable, please state this. If your overdraft was cleared before the balance dates then provide a brief explanation. ","IF(SUM(G173:H173,K173:M173,O181:P181)=0,AB173,0)"]
[]
[null,null,null,null,null,null,"Prior Year",null,null,null,"Current Year",null,null,null,"Forecast Year"]
[null,null,null,null,null,null,"Actuals","Calculated","TOTAL",null,"Actuals","Calculated","TOTAL",null,"Forecast","Calculated","TOTAL"]
[null,"Impairment/gains and losses","Line no.","Help text","Validation",null,"Sep 22 - Mar 23","Apr 23 - Aug 23","2022/23",null,"Sep 23 - Mar 24","Apr 24- Aug 24","2023/24",null,"Sep 24 - Mar 25","Apr 25- Aug 25","2024/25"]
[null,null,null,null,null,null,"£'000","£'000","£'000",null,"£'000","£'000","£'000",null,"£'000","£'000","£'000","Help Text Guidance"]
[null,"Gain/loss on disposal of fixed assets",710,"i",{"$f":"IF(OR(S208<>\"\",T208<>\"\",U208<>\"\",Z208<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"+I208-G208","v":0},null,null,null,{"$f":"+M208-K208","v":0},null,null,null,{"$f":"+Q208-O208","v":0},null,"Deduct the carrying amount of the asset and related selling expenses from the proceeds of the disposal. Losses are entered as a credit and gains as a debit.",{"$f":"IF(OR(G208-ROUND(G208,)<>0,I208-ROUND(I208,)<>0,K208-ROUND(K208,)<>0,M208-ROUND(M208,)<>0,O208-ROUND(O208,)<>0,Q208-ROUND(Q208,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G208<V208,I208<V208,K208<V208,L208<V208,M208<V208,O208<V208,P208<V208,Q208<V208),\"Loss on disposal is too high\",\"\")","v":""},{"$f":"IF(OR(G208>W208,I208>W208,K208>W208,L208>W208,M208>W208,O208>W208,P208>W208,Q208>W208),\"Gain appears too high\",\"\")","v":""},{"$f":"VLOOKUP($C208,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-100000},{"$f":"VLOOKUP($C208,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000}]
[null,"Impairment charges",712,"i","",null,null,{"$f":"+I209-G209","v":0},null,null,null,{"$f":"+M209-K209","v":0},null,null,null,{"$f":"+Q209-O209","v":0},null,"Impairment charge would be the reduction in carrying value of an asset.",{"$f":"IF(OR(G209-ROUND(G209,)<>0,I209-ROUND(I209,)<>0,K209-ROUND(K209,)<>0,M209-ROUND(M209,)<>0,O209-ROUND(O209,)<>0,Q209-ROUND(Q209,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G209<V209,I209<V209,K209<V209,L209<V209,M209<V209,O209<V209,P209<V209,Q209<V209),\"Loss on disposal is too high\",\"\")","v":""},{"$f":"IF(OR(G209>W209,I209>W209,K209>W209,L209>W209,M209>W209,O209>W209,P209>W209,Q209>W209),\"Gain appears too high\",\"\")","v":""},{"$f":"VLOOKUP($C209,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-100000},{"$f":"VLOOKUP($C209,'Min Max table'!$A$5:$C$205,3,FALSE)","v":400000},{"$f":"\"QU\"&AB209","v":"QU20"},{"$f":"IF(Z209=\"\",\"\",\"Please refer to \"&X209&\" in the validations table\")","v":""},{"$f":"IF(AC209>0,AD209,\"\")","v":""},{"$f":"VLOOKUP(X209,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Other items: Line 712 - Impairment charges"},20,{"$f":"IF(OR(G209<>0,H209<>0,I209<>0,K209<>0,L209<>0,M209<>0,O209<>0,P209<>0,Q209<>0),AB209,0)","v":0},"Provide details of your impairments.","IF(OR(G180<>0,H180<>0,I180<>0,K180<>0,L180<>0,M180<>0,O180<>0,P180<>0,Q180<>0),AB180,0)"]
[]
[null,"Investments","Line no.","Help text","Validation",null,"Balance at \n31 Aug 22","Balance at \n31 Mar 23",null,null,"Balance at \n31 Aug 23","Balance at \n31 Mar 24","Balance at \n31 Aug 24",null,"Balance at \n31 Mar 25","Balance at \n31 Aug 25"]
[null,null,null,null,null,null,"£'000","£'000",null,null,"£'000","£'000","£'000",null,"£'000","£'000",null,"Help Text Guidance"]
[null,"Investments",725,"i",{"$f":"IF(OR(S213<>\"\",T213<>\"\",U213<>\"\",Z213<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,"Include movements in investments, such as the purchase of new fixed income or equity investments.",{"$f":"IF(OR(G213-ROUND(G213,)<>0,H213-ROUND(H213,)<>0,K213-ROUND(K213,)<>0,L213-ROUND(L213,)<>0,M213-ROUND(M213,)<>0,O213-ROUND(O213,)<>0,P213-ROUND(P213,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G213<I213,H213<V213,K213<V213,L213<V213,M213<V213,O213<V213,P213<V213,Q213<V213),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G213>W213,H213>W213,K213>W213,L213>W213,M213>W213,O213>W213,P213>W213,Q213>W213),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C213,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C213,'Min Max table'!$A$5:$C$205,3,FALSE)","v":400000},{"$f":"\"QU\"&AB213","v":"QU17"},{"$f":"IF(Z213=\"\",\"\",\"Please refer to \"&X213&\" in the validations table\")","v":""},{"$f":"IF(AC213>0,AD213,\"\")","v":""},{"$f":"VLOOKUP(X213,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Other items: Line 725 - Investments"},17,{"$f":"IF(OR(G213<>0,H213<>0,I213<>0,K213<>0,L213<>0,M213<>0,O213<>0,P213<>0,Q213<>0),AB213,0)","v":0},"Provide details of your investments. If your investments were sold/paid back before the balance dates then provide a brief explanation.","IF(OR(G184<>0,H184<>0,I184<>0,K184<>0,L184<>0,M184<>0,O184<>0,P184<>0),AB184,0)"]
[null,null,null,null,null,null,"Movements \nSep 22 - Mar 23","Movements\nApr 23 - Aug 23",null,null,"Movements \nSep 23 - Mar 24","Movements \nApr 24 - Aug 24",null,null,"Movements \nSep 24 - Mar 25","Movements \nApr 25 - Aug 25"]
[null,null,null,null,null,null,"£'000","£'000",null,null,"£'000","£'000",null,null,"£'000","£'001",null,"Help Text Guidance"]
[null,"Investment liquidations",730,"i",{"$f":"IF(OR(S216<>\"\",T216<>\"\",U216<>\"\",Z216<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,"Please include cash or cash equivalents received as a result of investment liquidations.",{"$f":"IF(OR(G216-ROUND(G216,)<>0,H216-ROUND(H216,)<>0,K216-ROUND(K216,)<>0,L216-ROUND(L216,)<>0,O216-ROUND(O216,)<>0,P216-ROUND(P216,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G216<V216,H216<V216,K216<V216,L216<V216,M216<V216,O216<V216,P216<V216,Q216<V216),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G216>W216,H216>W216,K216>W216,L216>W216,M216>W216,O216>W216,P216>W216,Q216>W216),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C216,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C216,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000}]
[]
[null,null,null,null,null,null,"Actuals ","Actuals",null,null,"Actuals ","Actuals","TOTAL",null,"Forecast"]
[null,"Loans","Line no.","Help text","Validation",null,"Balance at \n31 Aug 22","Balance at \n31 Mar 23",null,null,"Balance at \n31 Aug 23","Balance at \n31 Mar 24","Balance at \n31 Aug 24",null,"Balance at \n31 Mar 25"]
[null,null,null,null,null,null,"£'000","£'000",null,null,"£'000","£'000","£'000",null,"£'000",null,null,"Help Text Guidance"]
[null,"Opening outstanding loans",780,"i",{"$f":"IF(OR(S221<>\"\",T221<>\"\",U221<>\"\",Z221<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"G227","v":0},null,null,{"$f":"H227","v":0},{"$f":"K227","v":0},{"$f":"L227","v":0},null,{"$f":"M227","v":0},null,null,"Please include any closing loans outstanding from the previous financial year. Please specify in the comments section to whom the loans relate, the amounts specific to each, whether transferred on conversion, reason for loan and loan duration. This includes Salix loans.",{"$f":"IF(OR(G221-ROUND(G221,)<>0,I221-ROUND(I221,)<>0,K221-ROUND(K221,)<>0,M221-ROUND(M221,)<>0,O221-ROUND(O221,)<>0,Q221-ROUND(Q221,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G221<V221,I221<V221,K221<V221,L221<V221,M221<V221,O221<V221,P221<V221,Q221<V221),\"Error- balances is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G221>W221,I221>W221,K221>W221,L221>W221,M221>W221,O221>W221,P221>W221,Q221>W221),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C221,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C221,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000}]
[null,null,null,null,null,null," Movement to\n31 Mar 23"," Movement to\n 31 Aug 23",null,null," Movement to \n31 Mar 24"," Movement to \n31 Aug 24"," Movement to \n31 Mar 25",null," Movement to \n31 Aug 25"]
[null,null,null,null,null,null,"£'000","£'000",null,null,"£'000","£'000","£'000",null,"£'000",null,null,"Help Text Guidance"]
[null,"Increase/(Decrease) in outstanding loans",785,"i",{"$f":"IF(OR(S224<>\"\",T224<>\"\",U224<>\"\",Z224<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,"Please include the value of any increase or decrease in outstanding loans. Please specify in the comments section to whom the loans relate, the amounts specific to each, whether transferred on conversion, reason for loan and loan duration. This includes Salix loans.",{"$f":"IF(OR(G224-ROUND(G224,)<>0,H224-ROUND(H224,)<>0,K224-ROUND(K224,)<>0,L224-ROUND(L224,)<>0,M224-ROUND(M224,)<>0,O224-ROUND(O224,)<>0,Q224-ROUND(Q224,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G224<V224,H224<V224,K224<V224,L224<V224,M224<V224,O224<V224),\"Decrease is too high\",\"\")","v":""},{"$f":"IF(OR(G224>W224,H224>W224,K224>W224,L224>W224,M224>W224,O224>W224),\"Increase is too high\",\"\")","v":""},{"$f":"VLOOKUP($C224,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-100000},{"$f":"VLOOKUP($C224,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000},{"$f":"\"QU\"&AB224","v":"QU18"},{"$f":"IF(Z224=\"\",\"\",\"Please refer to \"&X224&\" in the validations table\")","v":""},{"$f":"IF(AC224>0,AD224,\"\")","v":""},{"$f":"VLOOKUP(X224,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Other items: Line 785 - Increase/(Decrease) in outstanding loans"},18,{"$f":"IF(OR(G224<>0,H224<>0,K224<>0,L224<>0,M224<>0,O224<>0),AB224,0)","v":0},"Tell us about any loan movements.","IF(OR(G195<>0,H195<>0,K195<>0,L195<>0,M195<>0,O195<>0),AB195,0)"]
[null,null,null,null,null,null,"Balance c/f \n31 Mar 23","Balance c/f \n31 Aug 23",null,null,"Balance c/f \n31 Mar 24","Balance c/f \n31 Aug 24","Balance c/f \n31 Mar 25",null,"Balance c/f \n31 Aug 25"]
[null,null,null,null,null,null,"£'000","£'000",null,null,"£'000","£'000","£'000",null,"£'000"]
[null,"Closing outstanding loans",789,null,{"$f":"IF(OR(S227<>\"\",T227<>\"\",U227<>\"\",Z227<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,{"$f":"+G224+G221","v":0},{"$f":"+H224+H221","v":0},null,null,{"$f":"+K224+K221","v":0},{"$f":"+L224+L221","v":0},{"$f":"+M224+M221","v":0},null,{"$f":"+O224+O221","v":0},null,null,null,null,null,null,{"$f":"VLOOKUP($C227,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C227,'Min Max table'!$A$5:$C$205,3,FALSE)","v":0},{"$f":"\"QU\"&AB227","v":"QU19"},{"$f":"IF(Z227=\"\",\"\",\"Please refer to \"&X227&\" in the validations table\")","v":""},{"$f":"IF(AC227>0,AD227,\"\")","v":""},{"$f":"VLOOKUP(X227,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Other items: Line 789 -Closing outstanding loans"},19,{"$f":"IF(OR(G227<0,H227<0,K227<0,L227<0,M227<0,O227<0,P227<0),AB227,IF(AND(E17=\"No\",SUM(G227:P227)<>0),AB227,IF(AND(E17=\"Yes\",AND(G227=0,H227=0,K227=0,L227=0,M227=0,O227=0,P227=0)),AB227,0)))","v":0},"Confirm your loan balances are correct. Balances shouldn't be negative.","IF(OR(G227<0,H227<0,K227<0,L227<0,M227<0,O227<0,P227<0),AB227,IF(AND(E17=\"No\",SUM(G227:P227)<>0),AB227,IF(AND(E17=\"Yes\",AND(G227=0,H227=0,K227=0,L227=0,M227=0,O227=0,P227=0)),AB227,0)))"]
[]
[null,null,null,null,null,null,"Prior Year",null,null,null,"Current Year",null,null,null,"Forecast Year"]
[null,null,null,null,null,null,"Actuals","Calculated","TOTAL",null,"Actuals","Calculated","TOTAL",null,"Forecast  ","Calculated","TOTAL"]
[null,null,null,null,null,null,"Sep 22 - Mar 23","Apr 23 - Aug 23","2022/23",null,"Sep 23 - Mar 24","Apr 24- Aug 24","2023/24",null,"Sep 24 - Mar 25","Apr 25- Aug 25","2024/25"]
[null,"Provisions (excluding pensions liabilities)","Line no.","Help text","Validation",null,"£'000","£'000","£'000",null,"£'000","£'000","£'000",null,"£'000","£'000","£'000","Help Text Guidance"]
[null,"Provision increase",736,"i",{"$f":"IF(OR(S233<>\"\",T233<>\"\",U233<>\"\",Z233<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"+I233-G233","v":0},null,null,null,{"$f":"+M233-K233","v":0},null,null,null,{"$f":"+Q233-O233","v":0},null,"Include any new provisions that have been created or increased in the year as a positive figure.",{"$f":"IF(OR(G233-ROUND(G233,)<>0,I233-ROUND(I233,)<>0,K233-ROUND(K233,)<>0,M233-ROUND(M233,)<>0,O233-ROUND(O233,)<>0,Q233-ROUND(Q233,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G233<V233,I233<V233,K233<V233,L233<V233,M233<V233,O233<V233,P233<V233,Q233<V233),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G233>W233,I233>W233,K233>W233,L233>W233,M233>W233,O233>W233,P233>W233,Q233>W233),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C233,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C233,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000}]
[null,"Provisions release (enter as a negative value)",737,"i","",null,null,{"$f":"+I234-G234","v":0},null,null,null,{"$f":"+M234-K234","v":0},null,null,null,{"$f":"+Q234-O234","v":0},null,"Include any reductions to the value of the provisions in the year. This must be a negative value.",{"$f":"IF(OR(G234-ROUND(G234,)<>0,I234-ROUND(I234,)<>0,K234-ROUND(K234,)<>0,M234-ROUND(M234,)<>0,O234-ROUND(O234,)<>0,Q234-ROUND(Q234,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G234<V234,I234<V234,K234<V234,L234<V234,M234<V234,O234<V234,P234<V234,Q234<V234),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G234>W234,I234>W234,K234>W234,L234>W234,M234>W234,O234>W234,P234>W234,Q234>W234),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C234,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-100000},{"$f":"VLOOKUP($C234,'Min Max table'!$A$5:$C$205,3,FALSE)","v":0}]
[null,"Provision utilisation",738,"i","",null,null,{"$f":"+I235-G235","v":0},null,null,null,{"$f":"+M235-K235","v":0},null,null,null,{"$f":"+Q235-O235","v":0},null,"Include any payments made out against the provisions in the year. This must be a negative value. This is not a cost but is a cash payment",{"$f":"IF(OR(G235-ROUND(G235,)<>0,I235-ROUND(I235,)<>0,K235-ROUND(K235,)<>0,M235-ROUND(M235,)<>0,O235-ROUND(O235,)<>0,Q235-ROUND(Q235,)<>0),\"No decimal places allowed\",\"\")","v":""},"",{"$f":"IF(OR(G235>W235,I235>W235,K235>W235,L235>W235,M235>W235,O235>W235,P235>W235,Q235>W235),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C235,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-100000},{"$f":"VLOOKUP($C235,'Min Max table'!$A$5:$C$205,3,FALSE)","v":0}]
[]
[null,null,null,null,null,null,"Actuals","Calculated","TOTAL",null,"Actuals","Calculated","TOTAL",null,"Forecast","Calculated","TOTAL"]
[null,null,null,null,null,null,"Sep 22 - Mar 23","Apr 23 - Aug 23","2022/23",null,"Sep 23 - Mar 24","Apr 24- Aug 24","2023/24",null,"Sep 24 - Mar 25","Apr 25- Aug 25","2024/25"]
[null,"Depreciation / amortisation charge for the period","Line no.","Help text","Validation",null,"£'000","£'000","£'000",null,"£'000","£'000","£'000",null,"£'000","£'000","£'000","Help Text Guidance"]
[null,"Buildings depreciation",715,"i",{"$f":"IF(OR(S240<>\"\",T240<>\"\",U240<>\"\",Z240<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"+I240-G240","v":0},null,null,null,{"$f":"+M240-K240","v":0},null,null,null,{"$f":"+Q240-O240","v":0},null,"Include depreciation charges for buildings only, excluding depreciation relating to donated or other buildings during the year.",{"$f":"IF(OR(G240-ROUND(G240,)<>0,I240-ROUND(I240,)<>0,K240-ROUND(K240,)<>0,M240-ROUND(M240,)<>0,O240-ROUND(O240,)<>0,Q240-ROUND(Q240,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G240<V240,I240<V240,K240<V240,L240<V240,M240<V240,O240<V240,P240<V240,Q240<V240),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G240>W240,I240>W240,K240>W240,L240>W240,M240>W240,O240>W240,P240>W240,Q240>W240),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C240,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C240,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000}]
[null,"Other assets donated depreciation",716,"i","",null,null,0,null,null,null,{"$f":"+M241-K241","v":0},null,null,null,{"$f":"+Q241-O241","v":0},null,"Include depreciation charges for donated assets.",{"$f":"IF(OR(G241-ROUND(G241,)<>0,I241-ROUND(I241,)<>0,K241-ROUND(K241,)<>0,M241-ROUND(M241,)<>0,O241-ROUND(O241,)<>0,Q241-ROUND(Q241,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G241<V241,I241<V241,K241<V241,L241<V241,M241<V241,O241<V241,P241<V241,Q241<V241),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G241>W241,I241>W241,K241>W241,L241>W241,M241>W241,O241>W241,P241>W241,Q241>W241),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C241,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C241,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000}]
[null,"Other assets owned depreciation",717,"i","",null,null,0,null,null,null,{"$f":"+M242-K242","v":0},null,null,null,{"$f":"+Q242-O242","v":0},null,"Include depreciation charges for other assets, excluding buildings or donated assets.",{"$f":"IF(OR(G242-ROUND(G242,)<>0,I242-ROUND(I242,)<>0,K242-ROUND(K242,)<>0,M242-ROUND(M242,)<>0,O242-ROUND(O242,)<>0,Q242-ROUND(Q242,)<>0),\"No decimal places allowed\",\"\")","v":""},"","",{"$f":"VLOOKUP($C242,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C242,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000}]
[null,"Total Depreciation",720,null,null,null,{"$f":"SUM(G240:G242)","v":0},0,{"$f":"SUM(I240:I242)","v":0},null,{"$f":"SUM(K240:K242)","v":0},{"$f":"+M243-K243","v":0},{"$f":"SUM(M240:M242)","v":0},null,{"$f":"SUM(O240:O242)","v":0},{"$f":"+Q243-O243","v":0},{"$f":"SUM(Q240:Q242)","v":0},null,null,null,null,{"$f":"VLOOKUP($C243,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C243,'Min Max table'!$A$5:$C$205,3,FALSE)","v":0}]
[]
[null,"7 TRUST RESERVES "]
[null,"The number of academies in the return should match the number of academy reserves. The balances should be the balance for each academy. Deficits are entered as a negative value. "]
[null,null,null,null,null,null,"Balance at \n31 Aug 22","Balance at \n31 Mar 23",null,null,"Balance at \n31 Aug 23","Balance at \n31 Mar 24","Balance at \n31 Aug 24",null,"Balance at \n31 Mar 25","Balance at \n31 Aug 25"]
[null,"Trust total","Line no.","Help text","Validation",null,"£'000","£'000",null,null,"£'000","£'000","£'000",null,"£'000","£'000",null,"Help Text Guidance"]
[null,"Total Trust Reserves",1001,"i",{"$f":"IF(OR(S249<>\"\",T249<>\"\",U249<>\"\",Z249<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,{"$f":"SUM(G261:G350,G256,)+G253","v":0},{"$f":"SUM(H261:H350,H256,)+H253","v":0},null,null,{"$f":"IF($C$257=\"Yes\",(SUM(K253,K256)),(SUM(K261:K350,K256,)+K253))","v":0},{"$f":"IF($C$257=\"Yes\",(SUM(L253,L256)),(SUM(L261:L350,L256,)+L253))","v":0},{"$f":"IF($C$257=\"Yes\",(SUM(M253,M256)),(SUM(M261:M350,M256,)+M253))","v":0},null,{"$f":"IF($C$257=\"Yes\",(SUM(O253,O256)),(SUM(O261:O350,O256,)+O253))","v":0},{"$f":"IF($C$257=\"Yes\",(SUM(P253,P256)),(SUM(P261:P350,P256,)+P253))","v":0},null,"This is a calculated field from lines 1000, 1002 and 800. This should equal line 430, however it may not match due to any changes in the structure of your trust. For this line to populate, enter your figures into line 1000, 1002, or lines 800 depending on whether your reserves are held centrally or at academy level.",null,null,null,{"$f":"VLOOKUP($C249,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C249,'Min Max table'!$A$5:$C$205,3,FALSE)","v":0},{"$f":"\"QU\"&AB249","v":"QU500"},{"$f":"IF(Z249=\"\",\"\",\"Please refer to \"&X249&\" in the validations table\")","v":""},{"$f":"IF(AC249>0,AD249,\"\")","v":""},{"$f":"VLOOKUP(X249,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Trust reserves: Line 1001 - Total Trust Reserves"},500,{"$f":"IF($P$249-$P$111<>0,$AB249,0)","v":0},"The closing balance of all reserves for the trust isn't equal to the revenue reserves balance c/f at 31 August for the forecast year on line 430. Give us a brief explanation.","IF($P$224-$P$99<>0,$AB224,0)"]
[]
[]
[]
[null,"Adjustments to reserve balances",1002,"i",{"$f":"IF(OR(S253<>\"\",T253<>\"\",U253<>\"\",Z253<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,"Please use this line if you need to adjust the reserve balances. An example may be if you have new academies that are not included on the form and you have included financial data for these academies. ",{"$f":"IF(OR(G253-ROUND(G253,)<>0,H253-ROUND(H253,)<>0,K253-ROUND(K253,)<>0,L253-ROUND(L253,)<>0,M253-ROUND(M253,)<>0,O253-ROUND(O253,)<>0,P253-ROUND(P253,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G253<V253,H253<V253,K253<V253,L253<V253,M253<V253,O253<V253,P253<V253,P253<V253),\"Deficit is too high in at least one period\",\"\")","v":""},{"$f":"IF(OR(G253>W253,H253>W253,K253>W253,L253>W253,M253>W253,O253>W253,P253>W253),\"Reserves balance is too high during at  least one period\",\"\")","v":""},{"$f":"VLOOKUP($C253,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-999999},{"$f":"VLOOKUP($C253,'Min Max table'!$A$5:$C$205,3,FALSE)","v":999999},{"$f":"\"QU\"&AB253","v":"QU503"},{"$f":"IF(Z253=\"\",\"\",\"Please refer to \"&X253&\" in the validations table\")","v":""},{"$f":"IF(AC253>0,AD253,\"\")","v":""},{"$f":"VLOOKUP(X253,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Trust reserves: Line 1002 - Adjustments to reserve balances"},503,{"$f":"IF(OR(G253<>0,H253<>0,M253<>0,K253<>0,L253<>0,O253<>0,P253<>0),AB253,0)","v":0},"Tell us why you've adjusted the reserves balances, for example, are you including additional academies that haven't been recorded on the list below?","IF(OR(G228<>0,H228<>0,M228<>0,K228<>0,L228<>0,O228<>0,P228<>0),AB228,0)"]
[]
[]
[null,"Centrally held reserves",1000,"i",{"$f":"IF(OR(S256<>\"\",T256<>\"\",U256<>\"\",Z256<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,"Pooled Funding: Input the value of reserves held centrally. When GAG funding is fully pooled, this will be the trusts total reserves. \nNon-Pooled Funding: MAT's only. If your GAG funding is not fully pooled, and you hold reserves centrally and at academy level, please enter the centrally held reserves in line 1000, and then the reserve balances for each academy within the 800 lines. \nIf you only hold reserve balances centrally, and not at academy level, please input these into line 1000. Once lines 1000 or 800 are populated, then line 1001 will populate automatically.",{"$f":"IF(OR(G256-ROUND(G256,)<>0,H256-ROUND(H256,)<>0,K256-ROUND(K256,)<>0,L256-ROUND(L256,)<>0,M256-ROUND(M256,)<>0,O256-ROUND(O256,)<>0,P256-ROUND(P256,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G256<V256,H256<V256,K256<V256,L256<V256,M256<V256,O256<V256,P256<V256,P256<V256),\"Deficit is too high in at least one period\",\"\")","v":""},{"$f":"IF(OR(G256>W256,H256>W256,K256>W256,L256>W256,M256>W256,O256>W256,P256>W256),\"Reserves balance is too high during at  least one period\",\"\")","v":""},{"$f":"VLOOKUP($C256,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-999999},{"$f":"VLOOKUP($C256,'Min Max table'!$A$5:$C$205,3,FALSE)","v":999999},{"$f":"\"QU\"&AB256","v":"QU502"},{"$f":"IF(Z256=\"\",\"\",\"Please refer to \"&X256&\" in the validations table\")","v":""},{"$f":"IF(AC256>0,AD256,\"\")","v":""},{"$f":"VLOOKUP(X256,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Trust reserves: Line 1000 - Centrally held reserves"},502,{"$f":"IF(OR(K256<0,M256<0,P256<0),AB256,0)","v":0},"There's a deficit on your closing reserves either at the end of the prior year, current year or forecast year. Tell us about the circumstances and the steps planned/taken to eliminate the deficit.","IF(OR(K224<0,M224<0,P224<0),AB231,0)"]
[null,"Do you pool all of your GAG funding and are all Reserves are held centrally?","No","i"]
[]
[null,"Use the below 800 lines if you answered \"No\" to the above question and hold reserves at academy level. If you answered \"Yes\" and do not hold reserves at academy level - Skip to line 1990 - DfE Grant income in the Three year forecast section."]
["UPIN","Academy Name","Line no.","Help text","Validation",null,null,null,null,null,null,null,null,null,null,null,null,"Help Text Guidance"]
[{"$f":"IF('Organisation user'!B29=\"\",\"\",'Organisation user'!B29)","v":""},{"$f":"IF('Organisation user'!C29=\"\",\"\",'Organisation user'!C29)","v":""},800,"i",{"$f":"IF($C$257=\"Yes\",\"\",IF(AND(AA261=0,OR(S261<>\"\",T261<>\"\",U261<>\"\",Z261<>\"\")),\"Check- see columns S-Z for info\",\"\"))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,"The number of academies in the return should match the number of academy reserves. The balances should be the balance for each academy (unless you pool GAG funding). Deficits are entered as a negative value. Figures enetered in here will automatically add into line 1001 - Total trust reserves. ",{"$f":"IF(OR(G261-ROUND(G261,)<>0,H261-ROUND(H261,)<>0,K261-ROUND(K261,)<>0,L261-ROUND(L261,)<>0,M261-ROUND(M261,)<>0,O261-ROUND(O261,)<>0,P261-ROUND(P261,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G261<V261,H261<V261,K261<V261,L261<V261,M261<V261,O261<V261,P261<V261),\"A value S241is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G261>W261,H261>W261,K261>W261,L261>W261,M261>W261,O261>W261,P261>W261),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C261,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C261,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},{"$f":"\"QU\"&AB261","v":"QU310"},{"$f":"IF(Z261=\"\",\"\",\"Please refer to \"&X261&\" in the validations table\")","v":""},{"$f":"IF(AC261>0,AD261,\"\")","v":""},{"$f":"VLOOKUP(X261,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Trust reserves: Line 800 - Academy reserves"},310,{"$f":"IF(OR(K261<0,M261<0,P261<0),AB261,0)","v":0},"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B30=\"\",\"\",'Organisation user'!B30)","v":""},{"$f":"IF('Organisation user'!C30=\"\",\"\",'Organisation user'!C30)","v":""},801,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(G262-ROUND(G262,)<>0,H262-ROUND(H262,)<>0,K262-ROUND(K262,)<>0,L262-ROUND(L262,)<>0,M262-ROUND(M262,)<>0,O262-ROUND(O262,)<>0,P262-ROUND(P262,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G262<V262,H262<V262,K262<V262,L262<V262,M262<V262,O262<V262,P262<V262),\"A value S241is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G262>W262,H262>W262,K262>W262,L262>W262,M262>W262,O262>W262,P262>W262),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C262,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C262,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU311","","",{"$f":"VLOOKUP(X262,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Trust reserves: Line 800 - Academy reserves"},{"$f":"1+AB261","v":311},{"$f":"IF(OR(K262<0,M262<0,P262<0),AB262,0)","v":0},"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B31=\"\",\"\",'Organisation user'!B31)","v":""},{"$f":"IF('Organisation user'!C31=\"\",\"\",'Organisation user'!C31)","v":""},802,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C263,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C263,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU312","","",{"$f":"VLOOKUP(X263,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Trust reserves: Line 800 - Academy reserves"},{"$f":"1+AB262","v":312},0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K237<0,M237<0,P237<0),AB237,0)"]
[{"$f":"IF('Organisation user'!B32=\"\",\"\",'Organisation user'!B32)","v":""},{"$f":"IF('Organisation user'!C32=\"\",\"\",'Organisation user'!C32)","v":""},803,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C264,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C264,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU313","","",{"$f":"VLOOKUP(X264,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Trust reserves: Line 800 - Academy reserves"},313,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K238<0,M238<0,P238<0),AB238,0)"]
[{"$f":"IF('Organisation user'!B33=\"\",\"\",'Organisation user'!B33)","v":""},{"$f":"IF('Organisation user'!C33=\"\",\"\",'Organisation user'!C33)","v":""},804,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C265,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C265,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU314","","",{"$f":"VLOOKUP(X265,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Trust reserves: Line 800 - Academy reserves"},314,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K237<0,M237<0,P237<0),AB237,0)"]
[{"$f":"IF('Organisation user'!B34=\"\",\"\",'Organisation user'!B34)","v":""},{"$f":"IF('Organisation user'!C34=\"\",\"\",'Organisation user'!C34)","v":""},805,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C266,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C266,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU315","","",{"$f":"VLOOKUP(X266,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Trust reserves: Line 800 - Academy reserves"},315,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K237<0,M237<0,P237<0),AB237,0)"]
[{"$f":"IF('Organisation user'!B35=\"\",\"\",'Organisation user'!B35)","v":""},{"$f":"IF('Organisation user'!C35=\"\",\"\",'Organisation user'!C35)","v":""},806,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C267,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C267,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU316","","",{"$f":"VLOOKUP(X267,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Trust reserves: Line 800 - Academy reserves"},316,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K237<0,M237<0,P237<0),AB237,0)"]
[{"$f":"IF('Organisation user'!B36=\"\",\"\",'Organisation user'!B36)","v":""},{"$f":"IF('Organisation user'!C36=\"\",\"\",'Organisation user'!C36)","v":""},807,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C268,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C268,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU317","","",{"$f":"VLOOKUP(X268,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Trust reserves: Line 800 - Academy reserves"},317,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K237<0,M237<0,P237<0),AB237,0)"]
[{"$f":"IF('Organisation user'!B37=\"\",\"\",'Organisation user'!B37)","v":""},{"$f":"IF('Organisation user'!C37=\"\",\"\",'Organisation user'!C37)","v":""},808,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C269,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C269,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU318","","",{"$f":"VLOOKUP(X269,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Trust reserves: Line 800 - Academy reserves"},318,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K237<0,M237<0,P237<0),AB237,0)"]
[{"$f":"IF('Organisation user'!B38=\"\",\"\",'Organisation user'!B38)","v":""},{"$f":"IF('Organisation user'!C38=\"\",\"\",'Organisation user'!C38)","v":""},809,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C270,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C270,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU319","","",{"$f":"VLOOKUP(X270,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Trust reserves: Line 800 - Academy reserves"},{"$f":"1+AB269","v":319},0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K237<0,M237<0,P237<0),AB237,0)"]
[{"$f":"IF('Organisation user'!B39=\"\",\"\",'Organisation user'!B39)","v":""},{"$f":"IF('Organisation user'!C39=\"\",\"\",'Organisation user'!C39)","v":""},810,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C271,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C271,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU320","","",{"$f":"VLOOKUP(X271,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Trust reserves: Line 800 - Academy reserves"},320,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K237<0,M237<0,P237<0),AB237,0)"]
[{"$f":"IF('Organisation user'!B40=\"\",\"\",'Organisation user'!B40)","v":""},{"$f":"IF('Organisation user'!C40=\"\",\"\",'Organisation user'!C40)","v":""},811,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C272,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C272,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU321","","",0,321,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B41=\"\",\"\",'Organisation user'!B41)","v":""},{"$f":"IF('Organisation user'!C41=\"\",\"\",'Organisation user'!C41)","v":""},812,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C273,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C273,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU322","","",0,322,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B42=\"\",\"\",'Organisation user'!B42)","v":""},{"$f":"IF('Organisation user'!C42=\"\",\"\",'Organisation user'!C42)","v":""},813,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C274,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C274,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU323","","",0,323,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B43=\"\",\"\",'Organisation user'!B43)","v":""},{"$f":"IF('Organisation user'!C43=\"\",\"\",'Organisation user'!C43)","v":""},814,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C275,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C275,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU324","","",0,324,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B44=\"\",\"\",'Organisation user'!B44)","v":""},{"$f":"IF('Organisation user'!C44=\"\",\"\",'Organisation user'!C44)","v":""},815,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C276,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C276,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU325","","",0,325,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B45=\"\",\"\",'Organisation user'!B45)","v":""},{"$f":"IF('Organisation user'!C45=\"\",\"\",'Organisation user'!C45)","v":""},816,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C277,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C277,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU326","","",0,326,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B46=\"\",\"\",'Organisation user'!B46)","v":""},{"$f":"IF('Organisation user'!C46=\"\",\"\",'Organisation user'!C46)","v":""},817,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C278,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C278,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU327","","",0,327,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B47=\"\",\"\",'Organisation user'!B47)","v":""},{"$f":"IF('Organisation user'!C47=\"\",\"\",'Organisation user'!C47)","v":""},818,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C279,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C279,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU328","","",0,328,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B48=\"\",\"\",'Organisation user'!B48)","v":""},{"$f":"IF('Organisation user'!C48=\"\",\"\",'Organisation user'!C48)","v":""},819,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C280,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C280,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU329","","",0,329,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B49=\"\",\"\",'Organisation user'!B49)","v":""},{"$f":"IF('Organisation user'!C49=\"\",\"\",'Organisation user'!C49)","v":""},820,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C281,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C281,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU330","","",0,330,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B50=\"\",\"\",'Organisation user'!B50)","v":""},{"$f":"IF('Organisation user'!C50=\"\",\"\",'Organisation user'!C50)","v":""},821,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C282,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C282,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU331","","",0,331,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B51=\"\",\"\",'Organisation user'!B51)","v":""},{"$f":"IF('Organisation user'!C51=\"\",\"\",'Organisation user'!C51)","v":""},822,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C283,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C283,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU332","","",0,332,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B52=\"\",\"\",'Organisation user'!B52)","v":""},{"$f":"IF('Organisation user'!C52=\"\",\"\",'Organisation user'!C52)","v":""},823,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C284,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C284,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU333","","",0,333,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B53=\"\",\"\",'Organisation user'!B53)","v":""},{"$f":"IF('Organisation user'!C53=\"\",\"\",'Organisation user'!C53)","v":""},824,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C285,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C285,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU334","","",0,334,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B54=\"\",\"\",'Organisation user'!B54)","v":""},{"$f":"IF('Organisation user'!C54=\"\",\"\",'Organisation user'!C54)","v":""},825,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C286,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C286,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU335","","",0,335,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B55=\"\",\"\",'Organisation user'!B55)","v":""},{"$f":"IF('Organisation user'!C55=\"\",\"\",'Organisation user'!C55)","v":""},826,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C287,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C287,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU336","","",0,336,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B56=\"\",\"\",'Organisation user'!B56)","v":""},{"$f":"IF('Organisation user'!C56=\"\",\"\",'Organisation user'!C56)","v":""},827,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C288,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C288,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU337","","",0,337,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B57=\"\",\"\",'Organisation user'!B57)","v":""},{"$f":"IF('Organisation user'!C57=\"\",\"\",'Organisation user'!C57)","v":""},828,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C289,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C289,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU338","","",0,338,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B58=\"\",\"\",'Organisation user'!B58)","v":""},{"$f":"IF('Organisation user'!C58=\"\",\"\",'Organisation user'!C58)","v":""},829,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C290,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C290,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU339","","",0,339,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B59=\"\",\"\",'Organisation user'!B59)","v":""},{"$f":"IF('Organisation user'!C59=\"\",\"\",'Organisation user'!C59)","v":""},830,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C291,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C291,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU340","","",0,340,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B60=\"\",\"\",'Organisation user'!B60)","v":""},{"$f":"IF('Organisation user'!C60=\"\",\"\",'Organisation user'!C60)","v":""},831,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C292,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C292,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU341","","",0,341,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B61=\"\",\"\",'Organisation user'!B61)","v":""},{"$f":"IF('Organisation user'!C61=\"\",\"\",'Organisation user'!C61)","v":""},832,null,{"$f":"IF($C$257=\"Yes\",\"\",IF(AND(AA293=0,OR(S293<>\"\",T293<>\"\",U293<>\"\",Z293<>\"\")),\"Check- see columns S-Z for info\",\"\"))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C293,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C293,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU342","","",0,342,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B62=\"\",\"\",'Organisation user'!B62)","v":""},{"$f":"IF('Organisation user'!C62=\"\",\"\",'Organisation user'!C62)","v":""},833,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C294,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C294,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU343","","",0,343,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B63=\"\",\"\",'Organisation user'!B63)","v":""},{"$f":"IF('Organisation user'!C63=\"\",\"\",'Organisation user'!C63)","v":""},834,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C295,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C295,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU344","","",0,344,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B64=\"\",\"\",'Organisation user'!B64)","v":""},{"$f":"IF('Organisation user'!C64=\"\",\"\",'Organisation user'!C64)","v":""},835,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C296,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C296,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU345","","",0,345,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B65=\"\",\"\",'Organisation user'!B65)","v":""},{"$f":"IF('Organisation user'!C65=\"\",\"\",'Organisation user'!C65)","v":""},836,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C297,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C297,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU346","","",0,346,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B66=\"\",\"\",'Organisation user'!B66)","v":""},{"$f":"IF('Organisation user'!C66=\"\",\"\",'Organisation user'!C66)","v":""},837,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C298,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C298,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU347","","",0,347,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B67=\"\",\"\",'Organisation user'!B67)","v":""},{"$f":"IF('Organisation user'!C67=\"\",\"\",'Organisation user'!C67)","v":""},838,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C299,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C299,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU348","","",0,348,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B68=\"\",\"\",'Organisation user'!B68)","v":""},{"$f":"IF('Organisation user'!C68=\"\",\"\",'Organisation user'!C68)","v":""},839,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C300,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C300,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU349","","",0,349,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B69=\"\",\"\",'Organisation user'!B69)","v":""},{"$f":"IF('Organisation user'!C69=\"\",\"\",'Organisation user'!C69)","v":""},840,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C301,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C301,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU350","","",0,350,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B70=\"\",\"\",'Organisation user'!B70)","v":""},{"$f":"IF('Organisation user'!C70=\"\",\"\",'Organisation user'!C70)","v":""},841,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C302,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C302,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU351","","",0,351,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B71=\"\",\"\",'Organisation user'!B71)","v":""},{"$f":"IF('Organisation user'!C71=\"\",\"\",'Organisation user'!C71)","v":""},842,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C303,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C303,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU352","","",0,352,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B72=\"\",\"\",'Organisation user'!B72)","v":""},{"$f":"IF('Organisation user'!C72=\"\",\"\",'Organisation user'!C72)","v":""},843,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C304,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C304,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU353","","",0,353,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B73=\"\",\"\",'Organisation user'!B73)","v":""},{"$f":"IF('Organisation user'!C73=\"\",\"\",'Organisation user'!C73)","v":""},844,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C305,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C305,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU354","","",0,354,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B74=\"\",\"\",'Organisation user'!B74)","v":""},{"$f":"IF('Organisation user'!C74=\"\",\"\",'Organisation user'!C74)","v":""},845,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C306,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C306,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU355","","",0,355,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B75=\"\",\"\",'Organisation user'!B75)","v":""},{"$f":"IF('Organisation user'!C75=\"\",\"\",'Organisation user'!C75)","v":""},846,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C307,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C307,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU356","","",0,356,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B76=\"\",\"\",'Organisation user'!B76)","v":""},{"$f":"IF('Organisation user'!C76=\"\",\"\",'Organisation user'!C76)","v":""},847,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C308,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C308,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU357","","",0,357,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B77=\"\",\"\",'Organisation user'!B77)","v":""},{"$f":"IF('Organisation user'!C77=\"\",\"\",'Organisation user'!C77)","v":""},848,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C309,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C309,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU358","","",0,358,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B78=\"\",\"\",'Organisation user'!B78)","v":""},{"$f":"IF('Organisation user'!C78=\"\",\"\",'Organisation user'!C78)","v":""},849,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C310,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C310,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU359","","",0,359,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B79=\"\",\"\",'Organisation user'!B79)","v":""},{"$f":"IF('Organisation user'!C79=\"\",\"\",'Organisation user'!C79)","v":""},850,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C311,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C311,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU360","","",0,360,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B80=\"\",\"\",'Organisation user'!B80)","v":""},{"$f":"IF('Organisation user'!C80=\"\",\"\",'Organisation user'!C80)","v":""},851,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C312,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C312,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU361","","",0,361,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B81=\"\",\"\",'Organisation user'!B81)","v":""},{"$f":"IF('Organisation user'!C81=\"\",\"\",'Organisation user'!C81)","v":""},852,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C313,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C313,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU362","","",0,362,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B82=\"\",\"\",'Organisation user'!B82)","v":""},{"$f":"IF('Organisation user'!C82=\"\",\"\",'Organisation user'!C82)","v":""},853,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C314,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C314,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU363","","",0,363,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B83=\"\",\"\",'Organisation user'!B83)","v":""},{"$f":"IF('Organisation user'!C83=\"\",\"\",'Organisation user'!C83)","v":""},854,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C315,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C315,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU364","","",0,364,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B84=\"\",\"\",'Organisation user'!B84)","v":""},{"$f":"IF('Organisation user'!C84=\"\",\"\",'Organisation user'!C84)","v":""},855,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C316,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C316,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU365","","",0,365,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B85=\"\",\"\",'Organisation user'!B85)","v":""},{"$f":"IF('Organisation user'!C85=\"\",\"\",'Organisation user'!C85)","v":""},856,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C317,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C317,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU366","","",0,366,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B86=\"\",\"\",'Organisation user'!B86)","v":""},{"$f":"IF('Organisation user'!C86=\"\",\"\",'Organisation user'!C86)","v":""},857,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C318,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C318,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU367","","",0,367,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B87=\"\",\"\",'Organisation user'!B87)","v":""},{"$f":"IF('Organisation user'!C87=\"\",\"\",'Organisation user'!C87)","v":""},858,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C319,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C319,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU368","","",0,368,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B88=\"\",\"\",'Organisation user'!B88)","v":""},{"$f":"IF('Organisation user'!C88=\"\",\"\",'Organisation user'!C88)","v":""},859,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C320,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C320,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU369","","",0,369,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B89=\"\",\"\",'Organisation user'!B89)","v":""},{"$f":"IF('Organisation user'!C89=\"\",\"\",'Organisation user'!C89)","v":""},860,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C321,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C321,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU370","","",0,370,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B90=\"\",\"\",'Organisation user'!B90)","v":""},{"$f":"IF('Organisation user'!C90=\"\",\"\",'Organisation user'!C90)","v":""},861,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C322,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C322,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU371","","",0,371,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B91=\"\",\"\",'Organisation user'!B91)","v":""},{"$f":"IF('Organisation user'!C91=\"\",\"\",'Organisation user'!C91)","v":""},862,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C323,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C323,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU372","","",0,372,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B92=\"\",\"\",'Organisation user'!B92)","v":""},{"$f":"IF('Organisation user'!C92=\"\",\"\",'Organisation user'!C92)","v":""},863,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C324,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C324,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU373","","",0,373,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B93=\"\",\"\",'Organisation user'!B93)","v":""},{"$f":"IF('Organisation user'!C93=\"\",\"\",'Organisation user'!C93)","v":""},864,null,{"$f":"IF($C$257=\"Yes\",\"\",IF(AND(AA325=0,OR(S325<>\"\",T325<>\"\",U325<>\"\",Z325<>\"\")),\"Check- see columns S-Z for info\",\"\"))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C325,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C325,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},{"$f":"\"QU\"&AB325","v":"QU374"},{"$f":"IF(Z325=\"\",\"\",\"Please refer to \"&X325&\" in the validations table\")","v":""},{"$f":"IF(AC325>0,AD325,\"\")","v":""},0,374,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B94=\"\",\"\",'Organisation user'!B94)","v":""},{"$f":"IF('Organisation user'!C94=\"\",\"\",'Organisation user'!C94)","v":""},865,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(G326-ROUND(G326,)<>0,H326-ROUND(H326,)<>0,K326-ROUND(K326,)<>0,L326-ROUND(L326,)<>0,M326-ROUND(M326,)<>0,O326-ROUND(O326,)<>0,P326-ROUND(P326,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G326<V326,H326<V326,K326<V326,L326<V326,M326<V326,O326<V326,P326<V326),\"A value S241is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G326>W326,H326>W326,K326>W326,L326>W326,M326>W326,O326>W326,P326>W326),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C326,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C326,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU375","","",0,375,{"$f":"IF(OR(K326<0,M326<0,P326<0),AB326,0)","v":0},"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B95=\"\",\"\",'Organisation user'!B95)","v":""},{"$f":"IF('Organisation user'!C95=\"\",\"\",'Organisation user'!C95)","v":""},866,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C327,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C327,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU376","","",0,{"$f":"1+AB326","v":376},0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B96=\"\",\"\",'Organisation user'!B96)","v":""},{"$f":"IF('Organisation user'!C96=\"\",\"\",'Organisation user'!C96)","v":""},867,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C328,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C328,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU377","","",0,377,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B97=\"\",\"\",'Organisation user'!B97)","v":""},{"$f":"IF('Organisation user'!C97=\"\",\"\",'Organisation user'!C97)","v":""},868,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C329,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C329,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU378","","",0,378,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B98=\"\",\"\",'Organisation user'!B98)","v":""},{"$f":"IF('Organisation user'!C98=\"\",\"\",'Organisation user'!C98)","v":""},869,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C330,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C330,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU379","","",0,379,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B99=\"\",\"\",'Organisation user'!B99)","v":""},{"$f":"IF('Organisation user'!C99=\"\",\"\",'Organisation user'!C99)","v":""},870,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C331,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C331,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU380","","",0,380,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B100=\"\",\"\",'Organisation user'!B100)","v":""},{"$f":"IF('Organisation user'!C100=\"\",\"\",'Organisation user'!C100)","v":""},871,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C332,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C332,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU381","","",0,381,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B101=\"\",\"\",'Organisation user'!B101)","v":""},{"$f":"IF('Organisation user'!C101=\"\",\"\",'Organisation user'!C101)","v":""},872,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C333,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C333,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU382","","",0,382,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B102=\"\",\"\",'Organisation user'!B102)","v":""},{"$f":"IF('Organisation user'!C102=\"\",\"\",'Organisation user'!C102)","v":""},873,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C334,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C334,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU383","","",0,383,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B103=\"\",\"\",'Organisation user'!B103)","v":""},{"$f":"IF('Organisation user'!C103=\"\",\"\",'Organisation user'!C103)","v":""},874,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C335,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C335,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU384","","",0,384,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B104=\"\",\"\",'Organisation user'!B104)","v":""},{"$f":"IF('Organisation user'!C104=\"\",\"\",'Organisation user'!C104)","v":""},875,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C336,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C336,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU385","","",0,385,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B105=\"\",\"\",'Organisation user'!B105)","v":""},{"$f":"IF('Organisation user'!C105=\"\",\"\",'Organisation user'!C105)","v":""},876,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C337,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C337,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU386","","",0,386,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B106=\"\",\"\",'Organisation user'!B106)","v":""},{"$f":"IF('Organisation user'!C106=\"\",\"\",'Organisation user'!C106)","v":""},877,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C338,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C338,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU387","","",0,387,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B107=\"\",\"\",'Organisation user'!B107)","v":""},{"$f":"IF('Organisation user'!C107=\"\",\"\",'Organisation user'!C107)","v":""},878,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C339,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C339,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU388","","",0,388,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B108=\"\",\"\",'Organisation user'!B108)","v":""},{"$f":"IF('Organisation user'!C108=\"\",\"\",'Organisation user'!C108)","v":""},879,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C340,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C340,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU389","","",0,389,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B109=\"\",\"\",'Organisation user'!B109)","v":""},{"$f":"IF('Organisation user'!C109=\"\",\"\",'Organisation user'!C109)","v":""},880,null,{"$f":"IF($C$257=\"Yes\",\"\",IF(AND(AA341=0,OR(S341<>\"\",T341<>\"\",U341<>\"\",Z341<>\"\")),\"Check- see columns S-Z for info\",\"\"))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(G341-ROUND(G341,)<>0,H341-ROUND(H341,)<>0,K341-ROUND(K341,)<>0,L341-ROUND(L341,)<>0,M341-ROUND(M341,)<>0,O341-ROUND(O341,)<>0,P341-ROUND(P341,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G341<V341,H341<V341,K341<V341,L341<V341,M341<V341,O341<V341,P341<V341),\"A value S241is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G341>W341,H341>W341,K341>W341,L341>W341,M341>W341,O341>W341,P341>W341),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C341,'Min Max table'!$A$5:$C$226,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C341,'Min Max table'!$A$5:$C$223,3,FALSE)","v":200000},{"$f":"\"QU\"&AB341","v":"QU390"},{"$f":"IF(Z341=\"\",\"\",\"Please refer to \"&X341&\" in the validations table\")","v":""},{"$f":"IF(AC341>0,AD341,\"\")","v":""},0,{"$f":"1+AB340","v":390},{"$f":"IF(OR(K341<0,M341<0,P341<0),AB341,0)","v":0},"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B110=\"\",\"\",'Organisation user'!B110)","v":""},{"$f":"IF('Organisation user'!C110=\"\",\"\",'Organisation user'!C110)","v":""},881,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C342,'Min Max table'!$A$5:$C$226,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C342,'Min Max table'!$A$5:$C$223,3,FALSE)","v":200000},"QU391","","",0,391,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B111=\"\",\"\",'Organisation user'!B111)","v":""},{"$f":"IF('Organisation user'!C111=\"\",\"\",'Organisation user'!C111)","v":""},882,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C343,'Min Max table'!$A$5:$C$226,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C343,'Min Max table'!$A$5:$C$223,3,FALSE)","v":200000},"QU392","","",0,392,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B112=\"\",\"\",'Organisation user'!B112)","v":""},{"$f":"IF('Organisation user'!C112=\"\",\"\",'Organisation user'!C112)","v":""},883,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C344,'Min Max table'!$A$5:$C$226,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C344,'Min Max table'!$A$5:$C$223,3,FALSE)","v":200000},"QU393","","",0,393,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B113=\"\",\"\",'Organisation user'!B113)","v":""},{"$f":"IF('Organisation user'!C113=\"\",\"\",'Organisation user'!C113)","v":""},884,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C345,'Min Max table'!$A$5:$C$226,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C345,'Min Max table'!$A$5:$C$223,3,FALSE)","v":200000},"QU394","","",0,394,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B114=\"\",\"\",'Organisation user'!B114)","v":""},{"$f":"IF('Organisation user'!C114=\"\",\"\",'Organisation user'!C114)","v":""},885,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C346,'Min Max table'!$A$5:$C$226,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C346,'Min Max table'!$A$5:$C$223,3,FALSE)","v":200000},"QU395","","",0,395,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B115=\"\",\"\",'Organisation user'!B115)","v":""},{"$f":"IF('Organisation user'!C115=\"\",\"\",'Organisation user'!C115)","v":""},886,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C347,'Min Max table'!$A$5:$C$226,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C347,'Min Max table'!$A$5:$C$223,3,FALSE)","v":200000},"QU396","","",0,396,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B116=\"\",\"\",'Organisation user'!B116)","v":""},{"$f":"IF('Organisation user'!C116=\"\",\"\",'Organisation user'!C116)","v":""},887,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C348,'Min Max table'!$A$5:$C$226,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C348,'Min Max table'!$A$5:$C$223,3,FALSE)","v":200000},"QU397","","",0,397,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B117=\"\",\"\",'Organisation user'!B117)","v":""},{"$f":"IF('Organisation user'!C117=\"\",\"\",'Organisation user'!C117)","v":""},888,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C349,'Min Max table'!$A$5:$C$226,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C349,'Min Max table'!$A$5:$C$223,3,FALSE)","v":200000},"QU398","","",0,398,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B118=\"\",\"\",'Organisation user'!B118)","v":""},{"$f":"IF('Organisation user'!C118=\"\",\"\",'Organisation user'!C118)","v":""},889,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C350,'Min Max table'!$A$5:$C$226,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C350,'Min Max table'!$A$5:$C$223,3,FALSE)","v":200000},"QU399","","",0,399,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[]
[]
[]
[]
[null,"8 THREE YEAR FORECAST"]
[]
[]
[]
[null,null,null,null,null,null,null,"2024/25","2025/26","2026/27"]
[null,"Revenue","Line no.","Help text","Validation",null,null,"£'000","£'000","£'000"]
[null,"DfE grant income",1990,"i",{"$f":"IF(OR(S361<>\"\",T361<>\"\",U361<>\"\",Z361<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"Q43","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(H361-ROUND(H361,)<>0,I361-ROUND(I361,)<>0,J361-ROUND(J361,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(H361<V361,I361<V361,J361<V361),\"Input value is too low\",\"\")","v":""},{"$f":"IF(OR(H361>W361,I361>W361,J361>W361),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C361,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C361,'Min Max table'!$A$5:$C$205,3,FALSE)","v":800000}]
[null,"Other income",2500,"i","",null,null,{"$f":"Q55","v":0},null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(H362-ROUND(H362,)<>0,I362-ROUND(I362,)<>0,J362-ROUND(J362,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(H362-ROUND(H362,)<>0,I362-ROUND(I362,)<>0,J362-ROUND(J362,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(H362<V362,I362<V362,J362<V362),\"Input value is too low\",\"\")","v":""},{"$f":"IF(OR(H362>W362,I362>W362,J362>W362),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C362,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C362,'Min Max table'!$A$5:$C$205,3,FALSE)","v":400000}]
[null,"Surplus/ deficit transfer into trust on conversion or transfer",2530,"i","",null,null,{"$f":"Q53","v":0},null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(H363-ROUND(H363,)<>0,I363-ROUND(I363,)<>0,J363-ROUND(J363,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(H363-ROUND(H363,)<>0,I363-ROUND(I363,)<>0,J363-ROUND(J363,)<>0),\"No decimal places allowed\",\"\")","v":""},"",{"$f":"IF(OR(H363>W363,I363>W363,J363>W363),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C363,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-400000},{"$f":"VLOOKUP($C363,'Min Max table'!$A$5:$C$205,3,FALSE)","v":400000}]
[null,"Transfer revenue to capital",2550,"i","",null,null,{"$f":"Q57","v":0},null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(H364-ROUND(H364,)<>0,I364-ROUND(I364,)<>0,J364-ROUND(J364,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(H364-ROUND(H364,)<>0,I364-ROUND(I364,)<>0,J364-ROUND(J364,)<>0),\"No decimal places allowed\",\"\")","v":""},"",{"$f":"IF(OR(H364>W364,I364>W364,J364>W364),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C364,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-400000},{"$f":"VLOOKUP($C364,'Min Max table'!$A$5:$C$205,3,FALSE)","v":400000}]
[null,"Subtotal income",2980,null,"Check- see columns S-Z for info",null,null,{"$f":"SUM(H361:H364)","v":0},{"$f":"SUM(I361:I364)","v":0},{"$f":"SUM(J361:J364)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"QU\"&AB365","v":"QU2980"},{"$f":"IF(Z365=\"\",\"\",\"Please refer to \"&X365&\" in the validations table\")","v":"Please refer to QU2980 in the validations table"},{"$f":"IF(AC365>=0,AD365,\"\")","v":"Provide a brief summary of your assumptions regarding income."},{"$f":"VLOOKUP(X365,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"3 year forecast: Line 2980 - subtotal income"},{"$f":"C365","v":2980},{"$f":"IF(OR(J365<>0,H365<>0,I365<>0),AB365,0)","v":0},"Provide a brief summary of your assumptions regarding income.","IF(OR(J349<>0,H349<>0,I349<>0),AB349,0)"]
[null,"Staff costs",3100,"i","Check- see columns S-Z for info",null,null,{"$f":"Q71","v":0},null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(H366-ROUND(H366,)<>0,I366-ROUND(I366,)<>0,J366-ROUND(J366,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(H366-ROUND(H366,)<>0,I366-ROUND(I366,)<>0,J366-ROUND(J366,)<>0),\"No decimal places allowed\",\"\")","v":""},"",{"$f":"IF(OR(H366>W366,I366>W366,J366>W366),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C366,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C366,'Min Max table'!$A$5:$C$232,3,FALSE)","v":400000},"QU2980a",{"$f":"IF(Z366=\"\",\"\",\"Please refer to \"&X366&\" in the validations table\")","v":"Please refer to QU2980a in the validations table"},{"$f":"IF(AC366>0,AD366,\"\")","v":"Explain why one or more of the forecast years is zero."},{"$f":"VLOOKUP(X366,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"3 year forecast: Line 2980 - subtotal income at zero"},"2980a",{"$f":"IF(OR(J365=0,H365=0,I365=0),AB366,0)","v":"2980a"},"Explain why one or more of the forecast years is zero."]
[null,"Other costs",3300,"i","",null,null,{"$f":"Q83+Q93","v":0},null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(H367-ROUND(H367,)<>0,I367-ROUND(I367,)<>0,J367-ROUND(J367,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(H367-ROUND(H367,)<>0,I367-ROUND(I367,)<>0,J367-ROUND(J367,)<>0),\"No decimal places allowed\",\"\")","v":""},"",{"$f":"IF(OR(H367>W367,I367>W367,J367>W367),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C367,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C367,'Min Max table'!$A$5:$C$232,3,FALSE)","v":400000}]
[null,"Subtotal costs",3800,null,"Check- see columns S-Z for info",null,null,{"$f":"SUM(H366:H367)","v":0},{"$f":"SUM(I366:I367)","v":0},{"$f":"SUM(J366:J367)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"QU\"&AB368","v":"QU3800"},{"$f":"IF(Z368=\"\",\"\",\"Please refer to \"&X368&\" in the validations table\")","v":"Please refer to QU3800 in the validations table"},{"$f":"IF(AC368>=0,AD368,\"\")","v":"Provide a brief summary of your assumptions regarding expenditure."},{"$f":"VLOOKUP(X368,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"3 year forecast: Line 3800- subtotal costs"},{"$f":"C368","v":3800},{"$f":"IF(OR(J368<>0,H368<>0,I368<>0),AB368,0)","v":0},"Provide a brief summary of your assumptions regarding expenditure.","IF(OR(J352<>0,H4352<>0,I352<>0),AB352,0)"]
[null,null,null,null,{"$f":"IF(OR(S369<>\"\",T369<>\"\",U369<>\"\",Z369<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":"Check- see columns S-Z for info"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"QU3800a",{"$f":"IF(Z369=\"\",\"\",\"Please refer to \"&X369&\" in the validations table\")","v":"Please refer to QU3800a in the validations table"},{"$f":"IF(AC369>0,AD369,\"\")","v":"Explain why one or more of the forecast years is zero."},{"$f":"VLOOKUP(X369,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"3 year forecast: Line 3800- subtotal costs at zero"},"3800a",{"$f":"IF(OR(J368=0,H368=0,I368=0),AB368,0)","v":3800},"Explain why one or more of the forecast years is zero."]
[null,"Assumed pay awards for teaching staff (% rate)",3900,"i",null,null,"Maximum 3 decimal places"]
[]
[null,"Assumed pay awards for support staff (% rate)",3950,"i",null,null,"Maximum 3 decimal places"]
[]
[null,"Revenue net",4000,null,{"$f":"IF(OR(S374<>\"\",T374<>\"\",U374<>\"\",Z374<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"H365-H368","v":0},{"$f":"I365-I368","v":0},{"$f":"J365-J368","v":0}]
[]
[]
[null,"Capital","Line no.","Help text","Validation"]
[null,"Transfer revenue to capital expenditure",5850,"i",{"$f":"IF(OR(S378<>\"\",T378<>\"\",U378<>\"\",Z378<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"-H364","v":0},{"$f":"-I364","v":0},{"$f":"-J364","v":0}]
[null,"Capital income",5500,"i","",null,null,{"$f":"Q142+Q134","v":0},null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(H379-ROUND(H379,)<>0,I379-ROUND(I379,)<>0,J379-ROUND(J379,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(H379-ROUND(H379,)<>0,I379-ROUND(I379,)<>0,J379-ROUND(J379,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(H379<V379,I379<V379,J379<V379),\"Input value is too low\",\"\")","v":""},{"$f":"IF(OR(I379>W379,J379>W379,K379>W379),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C379,'Min Max table'!$A$5:$C$232,2,FALSE)","v":0},{"$f":"VLOOKUP($C379,'Min Max table'!$A$5:$C$232,3,FALSE)","v":200000}]
[null,"Actual spend on capital expenditure",6500,"i","",null,null,{"$f":"Q172","v":0},null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(H380-ROUND(H380,)<>0,I380-ROUND(I380,)<>0,J380-ROUND(J380,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(H380-ROUND(H380,)<>0,I380-ROUND(I380,)<>0,J380-ROUND(J380,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(H380<V380,I380<V380,J380<V380),\"Input value is too low\",\"\")","v":""},{"$f":"IF(OR(I380>W380,J380>W380,K380>W380),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C380,'Min Max table'!$A$5:$C$232,2,FALSE)","v":0},{"$f":"VLOOKUP($C380,'Min Max table'!$A$5:$C$232,3,FALSE)","v":200000}]
[null,"Asset disposals",5840,"i","",null,null,{"$f":"Q148","v":0},null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(H381-ROUND(H381,)<>0,I381-ROUND(I381,)<>0,J381-ROUND(J381,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(H381-ROUND(H381,)<>0,I381-ROUND(I381,)<>0,J381-ROUND(J381,)<>0),\"No decimal places allowed\",\"\")","v":""},"",{"$f":"IF(OR(I381>W381,J381>W381,K381>W381),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C381,'Min Max table'!$A$5:$C$232,2,FALSE)","v":0},{"$f":"VLOOKUP($C381,'Min Max table'!$A$5:$C$232,3,FALSE)","v":200000}]
[null,"Capital net",6600,null,{"$f":"IF(OR(S382<>\"\",T382<>\"\",U382<>\"\",Z382<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"H379+H381-H380+H378","v":0},{"$f":"I379+I381-I380+I378","v":0},{"$f":"J379+J381-J380+J378","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"QU\"&AB382","v":"QU6600"},{"$f":"IF(Z382=\"\",\"\",\"Please refer to \"&X382&\" in the validations table\")","v":""},{"$f":"IF(AC382>0,AD382,\"\")","v":""},{"$f":"VLOOKUP(X382,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"3 year forecast: Line 6600 - Capital Net"},{"$f":"C382","v":6600},{"$f":"IF(OR(H382<>0,I382<>0,J382<>0),AB382,0)","v":0},"Provide a brief summary of your assumptions regarding capital income and expenditure.","IF(OR(H361<>0,I361<>0,J361<>0),AB361,0)"]
[]
[null,"Other items","Line no.","Help text","Validation"]
[null,"Depreciation",7200,"i",{"$f":"IF(OR(S385<>\"\",T385<>\"\",U385<>\"\",Z385<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"Q243","v":0},null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(H385-ROUND(H385,)<>0,I385-ROUND(I385,)<>0,J385-ROUND(J385,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(H385-ROUND(H385,)<>0,I385-ROUND(I385,)<>0,J385-ROUND(J385,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(H385<V385,I385<V385,J385<V385),\"Input value is too low\",\"\")","v":""},{"$f":"IF(OR(I385>W385,J385>W385,K385>W385),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C385,'Min Max table'!$A$5:$C$232,2,FALSE)","v":0},{"$f":"VLOOKUP($C385,'Min Max table'!$A$5:$C$232,3,FALSE)","v":200000},{"$f":"\"QU\"&AB385","v":"QU7200"},{"$f":"IF(Z385=\"\",\"\",\"Please refer to \"&X385&\" in the validations table\")","v":""},{"$f":"IF(AC385>0,AD385,\"\")","v":""},{"$f":"VLOOKUP(X385,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"3 year forecast: Line 7200 - Depreciation"},{"$f":"C385","v":7200},{"$f":"IF(OR(H385<>0,I385<>0,J385<>0),AB385,0)","v":0},"Provide a brief summary of your depreciation for buildings, donated assets and other assets.","IF(OR(H364<>0,I364<>0,J364<>0),AB364,0)"]
[null,"Any other non cash costs",7100,"i","",null,null,{"$f":"SUM(Q234:Q235,Q208:Q209)","v":0},null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(H386-ROUND(H386,)<>0,I386-ROUND(I386,)<>0,J386-ROUND(J386,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(H386-ROUND(H386,)<>0,I386-ROUND(I386,)<>0,J386-ROUND(J386,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(H386<V386,I386<V386,J386<V386),\"Input value is too low\",\"\")","v":""},{"$f":"IF(OR(I386>W386,J386>W386,K386>W386),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C386,'Min Max table'!$A$5:$C$232,2,FALSE)","v":0},{"$f":"VLOOKUP($C386,'Min Max table'!$A$5:$C$232,3,FALSE)","v":200000},{"$f":"\"QU\"&AB386","v":"QU7100"},{"$f":"IF(Z386=\"\",\"\",\"Please refer to \"&X386&\" in the validations table\")","v":""},{"$f":"IF(AC386>0,AD386,\"\")","v":""},{"$f":"VLOOKUP(X386,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"3 year forecast: Line 7100 - Any other non cash costs"},{"$f":"C386","v":7100},{"$f":"IF(OR(H386<>0,I386<>0,J386<>0),AB386,0)","v":0},"Provide a brief summary of your other non-cash costs.","IF(OR(H365<>0,I365<>0,J365<>0),AB365,0)"]
[null,"Cash ",7000,"i","",null,null,{"$f":"P201+P202","v":0},null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(H387-ROUND(H387,)<>0,I387-ROUND(I387,)<>0,J387-ROUND(J387,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(H387-ROUND(H387,)<>0,I387-ROUND(I387,)<>0,J387-ROUND(J387,)<>0),\"No decimal places allowed\",\"\")","v":""},"",{"$f":"IF(OR(I387>W387,J387>W387,K387>W387),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C387,'Min Max table'!$A$5:$C$232,2,FALSE)","v":-300000},{"$f":"VLOOKUP($C387,'Min Max table'!$A$5:$C$232,3,FALSE)","v":300000},{"$f":"\"QU\"&AB387","v":"QU7000"},{"$f":"IF(Z387=\"\",\"\",\"Please refer to \"&X387&\" in the validations table\")","v":""},{"$f":"IF(AC387>0,AD387,\"\")","v":""},{"$f":"VLOOKUP(X387,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"3 year forecast: Line 7000 - Cash "},{"$f":"C387","v":7000},{"$f":"IF(OR(H387<0,I387<0,J387<0),AB387,0)","v":0},"Provide a brief explanation of your forecast overdraft and your plans to eliminate it.","IF(OR(H366<0,I366<0,J366<0),AB366,0)"]
[]
[null,"Pupil numbers \n(estimated - do not round this figure)",9000,null,{"$f":"IF(OR(S389<>\"\",T389<>\"\",U389<>\"\",Z389<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"Q23","v":0},null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(H389-ROUND(H389,)<>0,I389-ROUND(I389,)<>0,J389-ROUND(J389,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(H389-ROUND(H389,)<>0,I389-ROUND(I389,)<>0,J389-ROUND(J389,)<>0),\"No decimal places allowed\",\"\")","v":""},"",{"$f":"IF(OR(I389>W389,J389>W389,K389>W389),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C389,'Min Max table'!$A$5:$C$232,2,FALSE)","v":0},{"$f":"VLOOKUP($C389,'Min Max table'!$A$5:$C$232,3,FALSE)","v":999999},{"$f":"\"QU\"&AB389","v":"QU9000"},{"$f":"IF(Z389=\"\",\"\",\"Please refer to \"&X389&\" in the validations table\")","v":""},{"$f":"IF(AC389>0,AD389,\"\")","v":""},{"$f":"VLOOKUP(X389,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"3 year forecast: Line 9000 - Pupil numbers "},{"$f":"C389","v":9000},{"$f":"IF(OR(H389<>0,I389<>0,J389<>0),AB389,0)","v":0},"Check that you've entered estimated pupil numbers for every year and they haven't been rounded. Provide a brief summary of your assumptions to explain any significant movement between the years.","IF(OR(H372<>0,I372<>0,J372<>0),AB372,0)"]
[]
[null,"Reserves","Line no.","Help text","Validation"]
[null,"Revenue reserve opening balance b/f 1 Sep 2024/ 2025/ 2026",4100,"i",null,null,null,{"$f":"O106","v":0},{"$f":"H393","v":0},{"$f":"I393","v":0}]
[null,"Revenue Reserve balance c/f 31 Aug 2025/ 2026/2027",4300,"i",{"$f":"IF(OR(S393<>\"\",T393<>\"\",U393<>\"\",Z393<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"P111","v":0},{"$f":"I392+I374","v":0},{"$f":"J392+J374","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"QU\"&AB393","v":"QU4300"},{"$f":"IF(Z393=\"\",\"\",\"Please refer to \"&X393&\" in the validations table\")","v":""},{"$f":"IF(AC393>0,AD393,\"\")","v":""},{"$f":"VLOOKUP(X393,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"3 year forecast: Line 4300 - Revenue Reserve balance c/f 31 Aug 2023/ 2024/2025"},{"$f":"C393","v":4300},{"$f":"IF(OR(H393<0,I393<0,J393<0),AB393,0)","v":0},"You've forecast a net closing deficit in at least one of the 3 forecast years. Tell us about your plans to eliminate this deficit.","IF(OR(H372<0,I372<0,J372<0),AB372,0)"]
[]
[null,"Trust reserves balances at 31 Aug 2025/ 2026/2027",8000,"i",{"$f":"IF(OR(S395<>\"\",T395<>\"\",U395<>\"\",Z395<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"P249","v":0},null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(H395-ROUND(H395,)<>0,I395-ROUND(I395,)<>0,J395-ROUND(J395,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(H395-ROUND(H395,)<>0,I395-ROUND(I395,)<>0,J395-ROUND(J395,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(H395<V395,I395<V395,J395<V395),\"Input value is too low\",\"\")","v":""},{"$f":"IF(OR(I395>W395,J395>W395,K395>W395),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C395,'Min Max table'!$A$5:$C$232,2,FALSE)","v":-999999},{"$f":"VLOOKUP($C395,'Min Max table'!$A$5:$C$232,3,FALSE)","v":999999},{"$f":"\"QU\"&AB395","v":"QU8000"},{"$f":"IF(Z395=\"\",\"\",\"Please refer to \"&X395&\" in the validations table\")","v":""},{"$f":"IF(AC395>0,AD395,\"\")","v":""},{"$f":"VLOOKUP(X395,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"3 year forecast: Line 8000 - Trust reserves balances at 31 Aug 2023/ 2024/2025"},{"$f":"C395","v":8000},{"$f":"IF(OR(H395<0,I395<0,J395<0),AB395,0)","v":0},"You've stated that there may be a deficit on your reserves in at least one of the future years. Tell us about the circumstances and actions planned to eliminate the deficit.","IF(OR(H374<0,I374<0,J374<0),AB374,0)"]
[null,"To confirm, the values in columns H, I & J to the right, are reporting on line 8000 as:","Info 8001",null,{"$f":"IF(OR(S396<>\"\",T396<>\"\",U396<>\"\",Z396<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,"£",{"$f":"H395*1000","v":0},{"$f":"I395*1000","v":0},{"$f":"J395*1000","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"QU\"&AB396","v":"QU8001"},{"$f":"IF(Z396=\"\",\"\",\"Please refer to \"&X396&\" in the validations table\")","v":""},{"$f":"IF(AC396>0,AD396,\"\")","v":""},{"$f":"VLOOKUP(X396,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"3 year forecast: Line 8001 - Reported as"},8001,{"$f":"IF(OR(H395=0,I395=0),0,IF(OR((I395-H395)/H395<-0.1,(J395-I395)/I395<-0.1),AB395,0))","v":0},"Your reserve balances are depleting at greater than 10% between one or both years. Provide additional reassurance how this will be addressed.","IF(OR(H374=0,I374=0),0,IF(OR((I374-H374)/H374<-0.1,(J374-I374)/I374<-0.1),AB374,0))"]

{"sheet":"Summary declaration","index":3,"n_rows":39,"n_cols":16,"rows_kept":39,"cut":false,"hidden":false,"merged":[[25,7,26,7],[25,6,26,6],[25,5,26,5],[5,1,5,16]]}
["Summary Declaration"]
[]
[null,"To ensure that figures input into the form have been rounded to the nearest £000, please review and confirm that the information in the table below is a true picture of your trust."]
[null,"Tick the box to confirm that the reported as figures are a true reflection of your trusts figures and show the unrounded position (in the orange cells)."]
[null,"If these figures are incorrect, please go to the relevant section to amend data input."]
[null,"As with the online form, enter all monetary balances in round £000s, not pounds and pence. For example, for £10,471.23 enter 10, but for £10,891.25 enter 11. Enter a six-figure amount like £453,678 as 454."]
[]
[null,null,null,null,null,"Actuals","Actuals","TOTAL",null,"Actuals","Forecast","TOTAL",null,"Forecast","Forecast","TOTAL"]
[null,"Section of workbook",null,"line no.",null,"Sep 22 - Mar 23","Apr 23 - Aug 23","2022/2023",null,"Sep 23- Mar 24","Apr 24 - Aug 24","2023/24",null,"Sep 24 - Mar 25","Apr 25- Aug 25","2024/25"]
[]
[null,"Revenue totals","Net revenue income/(expenditure) for the period",400,"calculated from input as (£000)",{"$f":"'BFR 2024'!G102","v":0},{"$f":"'BFR 2024'!H102","v":0},{"$f":"'BFR 2024'!I102","v":0},null,{"$f":"'BFR 2024'!K102","v":0},{"$f":"'BFR 2024'!L102","v":0},{"$f":"'BFR 2024'!M102","v":0},null,{"$f":"'BFR 2024'!O102","v":0},{"$f":"'BFR 2024'!P102","v":0},{"$f":"'BFR 2024'!Q102","v":0}]
[null,null,null,null,"reported as (£)",{"$f":"F11*1000","v":0},{"$f":"G11*1000","v":0},{"$f":"H11*1000","v":0},null,{"$f":"J11*1000","v":0},{"$f":"K11*1000","v":0},{"$f":"L11*1000","v":0},null,{"$f":"N11*1000","v":0},{"$f":"O11*1000","v":0},{"$f":"P11*1000","v":0}]
[]
[null,"Capital totals","Net capital income/(expenditure) for the period",660,"calculated from input as (£000)",{"$f":"'BFR 2024'!G175","v":0},{"$f":"'BFR 2024'!H175","v":0},{"$f":"'BFR 2024'!I175","v":0},null,{"$f":"'BFR 2024'!K175","v":0},{"$f":"'BFR 2024'!L175","v":0},{"$f":"'BFR 2024'!M175","v":0},null,{"$f":"'BFR 2024'!O175","v":0},{"$f":"'BFR 2024'!P175","v":0},{"$f":"'BFR 2024'!Q175","v":0}]
[null,null,null,null,"reported as (£)",{"$f":"F14*1000","v":0},{"$f":"G14*1000","v":0},{"$f":"H14*1000","v":0},null,{"$f":"J14*1000","v":0},{"$f":"K14*1000","v":0},{"$f":"L14*1000","v":0},null,{"$f":"N14*1000","v":0},{"$f":"O14*1000","v":0},{"$f":"P14*1000","v":0}]
[]
[null,null,null,null,null,"Balance at \n31 Aug 22","Balance at \n31 Mar 23",null,null,"Balance at \n31 Aug 23","Balance at \n31 Mar 24","Balance at \n31 Aug 24",null,"Balance at \n31 Mar 25","Balance at \n31 Aug 25"]
[]
[null,"Reserves total","Total trust reserves",1001,"calculated from input as (£000)",{"$f":"'BFR 2024'!G249","v":0},{"$f":"'BFR 2024'!H249","v":0},null,null,{"$f":"'BFR 2024'!K249","v":0},{"$f":"'BFR 2024'!L249","v":0},{"$f":"'BFR 2024'!M249","v":0},null,{"$f":"'BFR 2024'!O249","v":0},{"$f":"'BFR 2024'!P249","v":0}]
[null,null,null,null,"reported as (£)",{"$f":"F19*1000","v":0},{"$f":"G19*1000","v":0},null,null,{"$f":"J19*1000","v":0},{"$f":"K19*1000","v":0},{"$f":"L19*1000","v":0},null,{"$f":"N19*1000","v":0},{"$f":"O19*1000","v":0}]
[]
[]
[]
[]
[null,"Three year forecast"]
[null,null,null,null,null,"2024/25","2025/26","2026/27"]
[null,"Section of form",null,"line no."]
[]
[null,"Revenue Net",null,4000,"calculated from input as (£000)",{"$f":"'BFR 2024'!H374","v":0},{"$f":"'BFR 2024'!I374","v":0},{"$f":"'BFR 2024'!J374","v":0}]
[null,null,null,null,"reported as (£)",{"$f":"F29*1000","v":0},{"$f":"G29*1000","v":0},{"$f":"H29*1000","v":0}]
[null,"Capital Net",null,6600,"calculated from input as (£000)",{"$f":"'BFR 2024'!H382","v":0},{"$f":"'BFR 2024'!I382","v":0},{"$f":"'BFR 2024'!J382","v":0}]
[null,null,null,null,"reported as (£)",{"$f":"F31*1000","v":0},{"$f":"G31*1000","v":0},0]
[null,"Trust Reserves",null,8000,"calculated from input as (£000)",{"$f":"'BFR 2024'!H395","v":0},{"$f":"'BFR 2024'!I395","v":0},{"$f":"'BFR 2024'!J395","v":0}]
[null,null,null,null,"reported as (£)",{"$f":"F33*1000","v":0},{"$f":"G33*1000","v":0},{"$f":"H33*1000","v":0}]
[]
[]
[null,null,null,"Please confirm that these are your correct balances."]
[]
[null,null,null,"No",null,{"$f":"IF(D39=\"Yes\",\"\",\"You must select yes\")","v":"You must select yes"}]

{"sheet":"Preparer declaration ","index":4,"n_rows":43,"n_cols":7,"rows_kept":43,"cut":false,"hidden":false,"merged":[[36,6,36,7],[26,4,26,6],[28,2,31,11],[9,2,9,7],[13,2,13,9],[17,2,17,7],[21,2,24,10],[33,2,33,3]]}
[]
[null,null,"Preparer Declaration"]
[]
[null,null,"Contact details of person completing the form\n"]
[]
[null,null,"Please enter these details, so DFE/ESFA can contact you if there are any questions."]
[]
[null,null,"Contact name:"]
[]
[]
[]
[null,null,"Contact email address:"]
[]
[]
[]
[null,null,"Contact phone number:"]
[]
[]
[]
[]
[null,null,"Are there any other comments you wish to add in relation to this submission?"]
[]
[]
[]
[]
[]
[null,null,"Date:"]
[]
[null,null,"I confirm that I have selected and completed all relevant sections, input the required information accurately and resolved all validation flags. I confirm that the information entered is accurate, complete and relates to the correct periods on a consistent basis using the guidance provided by the Education Skills Funding Agency\n"]
[]
[]
[]
[]
[null,null,"No",null,null,{"$f":"IF(C34=\"Yes\",\"\",\"You must select yes\")","v":"You must select yes"}]
[]
[]
[null,null,"No of validations outstanding",null,null,null,{"$f":"SUM('Trust validations table'!C5:C6)","v":13}]
[]
[]
[]
[]
[null,null,null,"Yes"]
[null,null,null,"No"]

{"sheet":"Approver declaration","index":5,"n_rows":55,"n_cols":21,"rows_kept":55,"cut":false,"hidden":false,"merged":[[8,2,8,7],[12,2,12,9],[16,2,16,7],[32,2,35,10],[36,2,36,10],[22,4,22,9],[26,4,26,11],[44,2,44,11],[40,2,42,10],[48,6,48,7],[40,12,42,16],[37,4,37,6]]}
[]
[null,null,"Academy Trust Declaration (approver)"]
[]
[null,null,"Contact details of person completing the form\n"]
[null,null,"Please enter these details, so DFE/ESFA can contact you if there are any questions."]
[]
[null,null,"Contact name:"]
[]
[]
[]
[null,null,"Contact email address:"]
[]
[]
[]
[null,null,"Contact phone number:"]
[]
[]
[]
[null,null,"Are you the Accounting Officer?",null,null,null,"No"]
[]
[null,null,null,null,"Name of Accounting Officer (if different to name above):"]
[]
[]
[]
[null,null,null,null,"E-mail address:"]
[]
[]
[]
[]
[null,null,"Approve or reject submission?",null,null,null,"Reject"]
[]
[null,null,"Are there any other comments you wish to add in relation to this submission?"]
[]
[]
[]
[]
[]
[null,null,"Date:"]
[]
[]
[null,null,"\"I confirm that I have been authorised by the trust's accounting officer to submit this return.  In doing so I confirm, on behalf of the trust's accounting officer, that the entries in the budget forecast return have been prepared on a consistent basis and presented in accordance with the guidance notes issued by the Education Skills Funding Agency\"",null,null,null,null,null,null,null,null,"OR","\"I confirm that the entries in the budget forecast return have been prepared on a consistent basis \nand presented in accordance with the guidance notes issued by the Education Skills Funding Agency\"\n"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"No",null,{"$f":"IF(S42=\"Yes\",\"\",\"You must select yes\")","v":"You must select yes"}]
[]
[]
[null,null,"\"I confirm that the trustees have reviewed and approved the content of this form and that I am ready to submit\"",null,null,null,null,null,null,null,null,null,"No",null,{"$f":"IF(M45=\"Yes\",\"\",\"You must select yes\")","v":"You must select yes"}]
[]
[]
[]
[null,null,"No of validations outstanding",null,null,null,{"$f":"SUM('Trust validations table'!C5:C6)","v":13}]
[]
[]
[]
[]
[null,null,null,"Yes"]
[null,null,null,"No"]

{"sheet":"Min Max table","index":6,"n_rows":232,"n_cols":4,"rows_kept":232,"cut":false,"hidden":false,"merged":[]}
["Table of min and max values"]
["This table is for info only. The values are used in the 'BFR 2024' tab for the min/max tests."]
[]
["Line no.","Minimum value","Maximum value","Description"]
[101,{"$f":"-100000","v":-100000},{"$f":"100000","v":100000},"Rates reclaim"]
[102,0,{"$f":"800000","v":800000},"General Academy Grant (GAG) (excluding Student Service Grant)"]
[103,0,{"$f":"100000","v":100000},"Student Services Grant (Academy Post 16 Bursary Funding)"]
[105,0,100000,"Start Up Grants"]
[108,0,100000,"Pupil Premium & Service Premium"]
[132,{"$f":"-100000","v":-100000},100000,"Pupil Number Adjustment"]
[135,0,100000,"Other DfE/ESFA revenue grants"]
[136,0,100000,"Universal Infant Free School Meals"]
[137,0,100000,"Insurance"]
[138,0,{"$f":"300000","v":300000},"Sponsor Capacity Grant"]
[150,{"$f":"-100000","v":-100000},{"$f":"300000","v":300000},"Other DfE/ESFA family revenue Grants"]
[199,null,null,"Total DfE/ESFA revenue Income"]
[200,-400000,{"$f":"100000","v":100000},"Local authority revenue income"]
[205,-400000,{"$f":"100000","v":100000},"Other government grants"]
[210,-400000,{"$f":"100000","v":100000},"Income from trading activities"]
[211,-400000,{"$f":"100000","v":100000},"Income from trading activities"]
[212,-400000,{"$f":"400000","v":400000},{"$f":"'BFR 2024'!B51","v":"Revenue surplus transfer of an existing academy in / (out) of the trust"}]
[215,-400000,{"$f":"400000","v":400000},"Revenue surplus transfer to academy on conversion"]
[218]
[220,-500000,{"$f":"100000","v":100000},"Other income, including investment income"]
[250,null,null,"Total Other revenue Income"]
[255,{"$f":"-400000","v":-400000},{"$f":"400000","v":400000},"Transfers between Revenue and Capital (line 585)"]
[298,null,null,"Total Revenue Income"]
[310,0,{"$f":"800000","v":800000},"Wages and Salaries"]
[311,0,{"$f":"200000","v":200000},"Social Security Costs"]
[320,0,{"$f":"200000","v":200000},"Pension Cost: Teaching staff"]
[325,0,{"$f":"200000","v":200000},"Pension Cost: Non-teaching staff"]
[335,null,null,"Total staff costs"]
[336,0,100000,"ICT costs - connectivity"]
[337,0,100000,"ICT costs -  Onsite servers"]
[338,0,100000,"ICT costs -  IT learning resources"]
[339,0,100000,"ICT costs -  Administration software and systems"]
[340,0,100000,"ICT costs - Laptops, desktops and tablets    "]
[341,0,100000,"ICT costs - Other hardware"]
[342,0,100000,"ICT costs - IT support"]
[330,0,{"$f":"200000","v":200000},"Other Staff Support Costs"]
[349,null,null,"Subtotal Support costs"]
[350,-200000,{"$f":"200000","v":200000},{"$f":"'BFR 2024'!B89","v":"Revenue deficit transfer of an existing academy in / (out) of the trust"}]
[351,0,{"$f":"200000","v":200000},"Revenue deficit transfer to academy on conversion"]
[352,null,null,"Subtotal Transfers deficit"]
[378,0,800000,"Non staff costs (cash)"]
[379,0,{"$f":"200000","v":200000},"Building repair & maintenance / Building improvements"]
[380,null,null,"Total revenue expenditure"]
[395,0,{"$f":"200000","v":200000},"Other non cash costs"]
[400,null,null,"Net revenue income/(expenditure) for the period"]
[410,{"$f":"-400000","v":-400000},{"$f":"400000","v":400000},"Balance b/f from previous period"]
[430,null,null,"Balance c/f to next period "]
[510,{"$f":"-400000","v":-400000},{"$f":"400000","v":400000},"Devolved formula capital"]
[520,{"$f":"-400000","v":-400000},{"$f":"400000","v":400000},"Value of any capital donation of an asset from the ESFA for PSBP/Free Schools programme"]
[530,{"$f":"-400000","v":-400000},{"$f":"400000","v":400000},"Other DfE income - Capital"]
[540,{"$f":"-400000","v":-400000},{"$f":"400000","v":400000},"Other DfE family Capital Grants"]
[550,null,null,"Total DfE Capital Income"]
[560,{"$f":"-400000","v":-400000},{"$f":"400000","v":400000},"Local authority capital income (cash)"]
[570,{"$f":"-400000","v":-400000},400000,"Non Government capital income "]
[571,{"$f":"-400000","v":-400000},400000,"Other Government Grant capital income"]
[572,0,400000,"Capital assets transferred to academy on conversion"]
[573,0,400000,"Capital assets transferred of an existing academy into the trust"]
[574,0,400000,"Endowment realeases to fund capital expenditure"]
[575,0,400000,"Local authority donated assets"]
[580,null,null,"Total Other Capital Income"]
[581,0,400000,"Land & buildings disposals"]
[582,0,{"$f":"200000","v":200000},"Other fixed assets disposals"]
[584,null,null,"Total Disposal proceeds"]
[585,null,null,"Transfers between Revenue and Capital (contra line 255) "]
[599,null,null,"Total Capital Income"]
[601,0,{"$f":"400000","v":400000},"Land & buildings additions funded by ESFA grants"]
[605,0,400000,"Land & buildings donated to the trust by the ESFA (PSPB/Free Schools Programme)"]
[606,0,400000,"Local authority donated assets expense"]
[615,0,400000,"Land & buildings additions funded by other capital grants"]
[620,0,400000,"Land & buildings additions funded by reserves"]
[621,0,100000,"ICT costs - connectivity"]
[622,0,100000,"ICT costs -  onsite servers"]
[623,0,100000,"ICT costs -  administration software and systems"]
[624,0,100000,"ICT costs - laptops, desktops and tablets    "]
[625,0,100000,"ICT costs - other hardware"]
[636,0,400000,"Other fixed assets additions funded by ESFA grants"]
[637,0,400000,"Other fixed assets additions funded by other capital grants"]
[638,0,400000,"Other fixed assets additions funded by reserves"]
[639,{"$f":"-400000","v":-400000},0,"Capital assets transferred of an existing academy out of the trust"]
[650,null,null,"Total Capital Expenditure"]
[660,null,null,"Net Capital income/(expenditure) for the period"]
[670,-400000,400000,"Capital Totals Bal Bfwd from previous"]
[680,null,null,"Capital Balance Cfwd to next period "]
[700,0,{"$f":"400000","v":400000},"Cash at bank and in hand"]
[701,{"$f":"-200000","v":-200000},0,"Overdrafts"]
[710,{"$f":"-100000","v":-100000},{"$f":"100000","v":100000},"Gain/loss on disposal of fixed assets"]
[712,{"$f":"-100000","v":-100000},{"$f":"400000","v":400000},"Impairment charges"]
[715,0,{"$f":"200000","v":200000},"Buildings depreciation"]
[716,0,{"$f":"200000","v":200000},"Other assets donated depreciation"]
[717,0,{"$f":"200000","v":200000},"Other assets owned depreciation"]
[720,null,null,"Total Depreciation"]
[725,0,{"$f":"400000","v":400000},"Investments"]
[730,0,{"$f":"100000","v":100000},"Investment liquidations"]
[736,0,{"$f":"100000","v":100000},"Provision increase"]
[737,{"$f":"-100000","v":-100000},0,"Provisions release (enter as a negative value)"]
[738,{"$f":"-100000","v":-100000},0,"Provision utilisation"]
[780,0,{"$f":"100000","v":100000},"Opening outstanding loans"]
[785,{"$f":"-100000","v":-100000},{"$f":"100000","v":100000},"Increase/(Decrease) in outstanding loans"]
[789,null,null,"Closing outstanding loans"]
[800,{"$f":"-200000","v":-200000},{"$f":"200000","v":200000},"UPIN"]
[801,-200000,200000,"UPIN"]
[802,-200000,200000,"UPIN"]
[803,-200000,200000,"UPIN"]
[804,-200000,200000,"UPIN"]
[805,-200000,200000,"UPIN"]
[806,-200000,200000,"UPIN"]
[807,-200000,200000,"UPIN"]
[808,-200000,200000,"UPIN"]
[809,-200000,200000,"UPIN"]
[810,-200000,200000,"UPIN"]
[811,-200000,200000,"UPIN"]
[812,-200000,200000,"UPIN"]
[813,-200000,200000,"UPIN"]
[814,-200000,200000,"UPIN"]
[815,-200000,200000,"UPIN"]
[816,-200000,200000,"UPIN"]
[817,-200000,200000,"UPIN"]
[818,-200000,200000,"UPIN"]
[819,-200000,200000,"UPIN"]
[820,-200000,200000,"UPIN"]
[821,-200000,200000,"UPIN"]
[822,-200000,200000,"UPIN"]
[823,-200000,200000,"UPIN"]
[824,-200000,200000,"UPIN"]
[825,-200000,200000,"UPIN"]
[826,-200000,200000,"UPIN"]
[827,-200000,200000,"UPIN"]
[828,-200000,200000,"UPIN"]
[829,-200000,200000,"UPIN"]
[830,-200000,200000,"UPIN"]
[831,-200000,200000,"UPIN"]
[832,-200000,200000,"UPIN"]
[833,-200000,200000,"UPIN"]
[834,-200000,200000,"UPIN"]
[835,-200000,200000,"UPIN"]
[836,-200000,200000,"UPIN"]
[837,-200000,200000,"UPIN"]
[838,-200000,200000,"UPIN"]
[839,-200000,200000,"UPIN"]
[840,-200000,200000,"UPIN"]
[841,-200000,200000,"UPIN"]
[842,-200000,200000,"UPIN"]
[843,-200000,200000,"UPIN"]
[844,-200000,200000,"UPIN"]
[845,-200000,200000,"UPIN"]
[846,-200000,200000,"UPIN"]
[847,-200000,200000,"UPIN"]
[848,-200000,200000,"UPIN"]
[849,-200000,200000,"UPIN"]
[850,-200000,200000,"UPIN"]
[851,-200000,200000,"UPIN"]
[852,-200000,200000,"UPIN"]
[853,-200000,200000,"UPIN"]
[854,-200000,200000,"UPIN"]
[855,-200000,200000,"UPIN"]
[856,-200000,200000,"UPIN"]
[857,-200000,200000,"UPIN"]
[858,-200000,200000,"UPIN"]
[859,-200000,200000,"UPIN"]
[860,-200000,200000,"UPIN"]
[861,-200000,200000,"UPIN"]
[862,-200000,200000,"UPIN"]
[863,-200000,200000,"UPIN"]
[864,{"$f":"-200000","v":-200000},{"$f":"200000","v":200000},"UPIN"]
[865,-200000,200000,"UPIN"]
[866,-200000,200000,"UPIN"]
[867,-200000,200000,"UPIN"]
[868,-200000,200000,"UPIN"]
[869,-200000,200000,"UPIN"]
[870,-200000,200000,"UPIN"]
[871,-200000,200000,"UPIN"]
[872,-200000,200000,"UPIN"]
[873,-200000,200000,"UPIN"]
[874,-200000,200000,"UPIN"]
[875,-200000,200000,"UPIN"]
[876,-200000,200000,"UPIN"]
[877,-200000,200000,"UPIN"]
[878,-200000,200000,"UPIN"]
[879,-200000,200000,"UPIN"]
[880,{"$f":"-200000","v":-200000},{"$f":"200000","v":200000},"UPIN"]
[881,-200000,200000,"UPIN"]
[882,-200000,200000,"UPIN"]
[883,-200000,200000,"UPIN"]
[884,-200000,200000,"UPIN"]
[885,-200000,200000,"UPIN"]
[886,-200000,200000,"UPIN"]
[887,-200000,200000,"UPIN"]
[888,-200000,200000,"UPIN"]
[889,-200000,200000,"UPIN"]
[999,0,{"$f":"999999","v":999999},"Pupil numbers (actual and estimated)"]
[1000,{"$f":"-999999","v":-999999},{"$f":"999999","v":999999},"Centrally held reserves (MATs Only)"]
[1001,null,null,"Total Trust Reserves"]
[1002,{"$f":"-999999","v":-999999},{"$f":"999999","v":999999},"Adjustments to reserve balances"]
[]
["3 year forecast"]
["Line no.","Minimum value","Maximum value","Description"]
[1990,0,800000,"DfE grant income"]
[2500,0,400000,"Other income"]
[2530,-400000,400000,"Surplus/ Defdicit transfer into trust on conversion or transfer"]
[2550,-400000,400000,"Transfer Revenue to Capital"]
[2980,null,null,"Subtotal income"]
[3100,0,400000,"Staff costs"]
[3300,0,400000,"Other costs"]
[3800,null,null,"Subtotal costs"]
[]
[]
[4000,null,null,"Revenue Net"]
[]
[5850,0,0,"Transfer Revenue to Capex"]
[5500,0,200000,"Capital  income"]
[6500,0,200000,"Actual spend on capex"]
[5840,0,200000,"Asset disposals"]
[6600,null,null,"Capital Net"]
[]
[4100,null,null,"Revenue reserve opening balance b/f 1 Sep 2013/ 2014/ 2025"]
[4000,null,null,"Revenue Net"]
[4300,null,null,"Revenue Reserve balance c/f 31 Aug 2024 / 2025 / 2026"]
[]
[6700]
[6600]
[6800]
[]
[8000,-999999,999999,"Trust reserves balances at 31 Aug 2024/ 2025/2026"]
[9000,0,999999,"Pupil numbers (estimated)"]
[]
[7200,0,200000,"Depreciation"]
[7100,0,200000,"Any other non cash costs"]
[7000,-300000,300000,"Cash "]

{"sheet":"Trust validations table","index":7,"n_rows":145,"n_cols":6,"rows_kept":145,"cut":false,"hidden":false,"merged":[]}
["Validations table"]
["Trust responses to queries",null,"Please complete your answers in this table. You can then review your answers and paste into the online form."]
[]
[]
["No of 3Y forecast validations outstanding",null,{"$f":"COUNTIF('Trust validations table'!F134:F145,\"Response outstanding\")","v":4}]
["No of validations outstanding",null,{"$f":"COUNTIF('Trust validations table'!F15:F133,\"Response outstanding\")","v":9}]
[]
["Query reference",null,"Query","Section query relates to","Trust Response","STATUS"]
[]
[]
["FQ1",{"$f":"RIGHT(A11,2)","v":"Q1"}]
["FQ2","Q2"]
["FQ3","Q3"]
["FQ4","Q4"]
["QU1",1,{"$f":"IF(VLOOKUP($A15,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A15,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":"You have forecast zero for GAG income for next year (102).  Briefly tell us why this value is zero?"},"Revenue Income: Line 102 - General Academy Grant (GAG) (excluding Student Service Grant)",null,{"$f":"IF(C15=\"\",\"OK\",IF(E15=\"\",\"Response Outstanding\",\"Response Provided\"))","v":"Response Outstanding"}]
["QU99",99,{"$f":"IF(VLOOKUP($A16,'BFR 2024'!$X$24:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A16,'BFR 2024'!$X$24:$AA$396,3,FALSE))","v":"Please explain why your GAG per pupil is greater than £30k"},"GAG line 102 divided by pupil numbers line 999",null,"Response Outstanding"]
["QU2",2,{"$f":"IF(VLOOKUP($A17,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A17,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Revenue Income: Line 132 - Pupil Number Adjustment",null,"OK"]
["QU3",3,{"$f":"IF(VLOOKUP($A18,'BFR 2024'!$X$32:$AA$385,3,FALSE)=0,\"\",VLOOKUP($A18,'BFR 2024'!$X$32:$AA$384,3,FALSE))","v":"Income totals are zero in any year - is this correct?"},"Revenue totals",null,"Response Outstanding"]
["QU4",4,{"$f":"IF(VLOOKUP($A19,'BFR 2024'!$X$32:$AA$385,3,FALSE)=0,\"\",VLOOKUP($A19,'BFR 2024'!$X$32:$AA$384,3,FALSE))","v":"Expenditure totals are zero for any year - is this correct?"},"Revenue totals",null,"Response Outstanding"]
["QU5",5,{"$f":"IF(VLOOKUP($A20,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A20,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Revenue expenditure: Line 380 - Total revenue expenditure",null,"OK"]
["QU6",6,{"$f":"IF(VLOOKUP($A21,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A21,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Revenue totals: Line 400 - Net revenue income/(expenditure) for the period",null,"OK"]
["QU7",7,{"$f":"IF(VLOOKUP($A22,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A22,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":"Explain where the opening balance (410) is derived from. This should be from the prior year's Accounts Return."},"Revenue totals: Line 410 - Balance b/f from previous period",null,"Response Outstanding"]
["QU8",8,{"$f":"IF(VLOOKUP($A23,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A23,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":"Please explain why the balance brought forward from previous period (410) is £0"},"Revenue totals",null,"Response Outstanding"]
["QU9",9,{"$f":"IF(VLOOKUP($A24,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A24,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Revenue totals",null,"OK"]
["QU10",10,{"$f":"IF(VLOOKUP($A25,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A25,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Revenue totals: Line 430 - Balance c/f to next period ",null,"OK"]
["QU430",430,{"$f":"IF(VLOOKUP($A26,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A26,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":{"$error":"#DIV/0!"}},"20% reserves value",null,{"$error":"#DIV/0!"}]
["QU11",11,{"$f":"IF(VLOOKUP($A27,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A27,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Capital income: Line 570 - Non Government capital income ",null,"OK"]
["QU12",12,{"$f":"IF(VLOOKUP($A28,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A28,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Capital income: Line 571 - Other Government Grant capital income",null,"OK"]
["QU13",13,{"$f":"IF(VLOOKUP($A29,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A29,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Capital income: Line 560 - Local authority capital income (cash)",null,"OK"]
["QU14",14,{"$f":"IF(VLOOKUP($A30,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A30,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Capital totals: Line 660 - Net Capital income/(expenditure) for the period",null,"OK"]
["QU15",15,{"$f":"IF(VLOOKUP($A31,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A31,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":"Check that the figures you've entered for Cash at bank and in hand (700) are correct. If so,  explain why your bank balances are all NIL."},"Other items: Line 700 - Cash at bank and in hand",null,"Response Outstanding"]
["QU16",16,{"$f":"IF(VLOOKUP($A32,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A32,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":"Enter your overdraft balances, if not applicable, please state this. If your overdraft was cleared before the balance dates then provide a brief explanation. "},"Other items: Line 701 - Overdrafts",null,"Response Outstanding"]
["QU17",17,{"$f":"IF(VLOOKUP($A33,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A33,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Other items: Line 725 - Investments",null,"OK"]
["QU18",18,{"$f":"IF(VLOOKUP($A34,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A34,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Other items: Line 785 - Increase/(Decrease) in outstanding loans",null,"OK"]
["QU19",19,{"$f":"IF(VLOOKUP($A35,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A35,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Other items: Line 789 -Closing outstanding loans",null,"OK"]
["QU20",20,{"$f":"IF(VLOOKUP($A36,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A36,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Other items: Line 712 - Impairment charges",null,"OK"]
["QU21",21,{"$f":"IF(VLOOKUP($A37,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A37,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Capital income: Line 585 - Transfers between Revenue and Capital (contra line 255) ",null,"OK"]
["QU22",22,{"$f":"IF(VLOOKUP($A38,'BFR 2024'!$X$23:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A38,'BFR 2024'!$X$23:$AA$396,3,FALSE))","v":"Check that you've entered pupil numbers correctly (without rounding) or explain why you've inputted no pupil numbers."},"Other items: Line 999 - Pupil numbers ",null,"Response Outstanding"]
["QU379",379,{"$f":"IF(VLOOKUP($A39,'BFR 2024'!$X$23:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A39,'BFR 2024'!$X$23:$AA$396,3,FALSE))","v":""},"Building repair & maintenance / Building improvements: Line 379 disclosure only",null,"OK"]
["QU23",23,{"$f":"IF(VLOOKUP($A40,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A40,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Revenue expenditure: Line 395 - Other Non cash costs",null,"OK"]
["QU500",500,{"$f":"IF(VLOOKUP($A41,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A41,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 1001 - Total Trust Reserves",null,"OK"]
["QU502",502,{"$f":"IF(VLOOKUP($A42,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A42,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 1000 - Centrally held reserves",null,"OK"]
["QU503",503,{"$f":"IF(VLOOKUP($A43,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A43,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 1002 - Adjustments to reserve balances",null,"OK"]
["QU310",310,{"$f":"IF(VLOOKUP($A44,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A44,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU311",{"$f":"1+B44","v":311},{"$f":"IF(VLOOKUP($A45,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A45,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU312",{"$f":"1+B45","v":312},{"$f":"IF(VLOOKUP($A46,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A46,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU313",313,{"$f":"IF(VLOOKUP($A47,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A47,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU314",314,{"$f":"IF(VLOOKUP($A48,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A48,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU315",315,{"$f":"IF(VLOOKUP($A49,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A49,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU316",316,{"$f":"IF(VLOOKUP($A50,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A50,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,{"$f":"IF(C50=\"\",\"OK\",IF(E50=\"\",\"Response Outstanding\",\"Response Provided\"))","v":"OK"}]
["QU317",317,{"$f":"IF(VLOOKUP($A51,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A51,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU318",318,{"$f":"IF(VLOOKUP($A52,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A52,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU319",319,{"$f":"IF(VLOOKUP($A53,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A53,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU320",320,{"$f":"IF(VLOOKUP($A54,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A54,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU321",321,{"$f":"IF(VLOOKUP($A55,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A55,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU322",322,{"$f":"IF(VLOOKUP($A56,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A56,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU323",323,{"$f":"IF(VLOOKUP($A57,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A57,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU324",324,{"$f":"IF(VLOOKUP($A58,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A58,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU325",325,{"$f":"IF(VLOOKUP($A59,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A59,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU326",326,{"$f":"IF(VLOOKUP($A60,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A60,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU327",327,{"$f":"IF(VLOOKUP($A61,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A61,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU328",328,{"$f":"IF(VLOOKUP($A62,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A62,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU329",329,{"$f":"IF(VLOOKUP($A63,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A63,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU330",330,{"$f":"IF(VLOOKUP($A64,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A64,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU331",331,{"$f":"IF(VLOOKUP($A65,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A65,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU332",332,{"$f":"IF(VLOOKUP($A66,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A66,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU333",333,{"$f":"IF(VLOOKUP($A67,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A67,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU334",334,{"$f":"IF(VLOOKUP($A68,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A68,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU335",335,{"$f":"IF(VLOOKUP($A69,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A69,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU336",336,{"$f":"IF(VLOOKUP($A70,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A70,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU337",337,{"$f":"IF(VLOOKUP($A71,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A71,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU338",338,{"$f":"IF(VLOOKUP($A72,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A72,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU339",339,{"$f":"IF(VLOOKUP($A73,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A73,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU340",340,{"$f":"IF(VLOOKUP($A74,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A74,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU341",341,{"$f":"IF(VLOOKUP($A75,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A75,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU342",342,{"$f":"IF(VLOOKUP($A76,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A76,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU343",343,{"$f":"IF(VLOOKUP($A77,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A77,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU344",344,{"$f":"IF(VLOOKUP($A78,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A78,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU345",345,{"$f":"IF(VLOOKUP($A79,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A79,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU346",346,{"$f":"IF(VLOOKUP($A80,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A80,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU347",347,{"$f":"IF(VLOOKUP($A81,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A81,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU348",348,{"$f":"IF(VLOOKUP($A82,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A82,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,{"$f":"IF(C82=\"\",\"OK\",IF(E82=\"\",\"Response Outstanding\",\"Response Provided\"))","v":"OK"}]
["QU349",349,{"$f":"IF(VLOOKUP($A83,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A83,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU350",350,{"$f":"IF(VLOOKUP($A84,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A84,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU351",351,{"$f":"IF(VLOOKUP($A85,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A85,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU352",352,{"$f":"IF(VLOOKUP($A86,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A86,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU353",353,{"$f":"IF(VLOOKUP($A87,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A87,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU354",354,{"$f":"IF(VLOOKUP($A88,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A88,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU355",355,{"$f":"IF(VLOOKUP($A89,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A89,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU356",356,{"$f":"IF(VLOOKUP($A90,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A90,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU357",357,{"$f":"IF(VLOOKUP($A91,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A91,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU358",358,{"$f":"IF(VLOOKUP($A92,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A92,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU359",359,{"$f":"IF(VLOOKUP($A93,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A93,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU360",360,{"$f":"IF(VLOOKUP($A94,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A94,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU361",361,{"$f":"IF(VLOOKUP($A95,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A95,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU362",362,{"$f":"IF(VLOOKUP($A96,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A96,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU363",363,{"$f":"IF(VLOOKUP($A97,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A97,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU364",364,{"$f":"IF(VLOOKUP($A98,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A98,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU365",365,{"$f":"IF(VLOOKUP($A99,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A99,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU366",366,{"$f":"IF(VLOOKUP($A100,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A100,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU367",367,{"$f":"IF(VLOOKUP($A101,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A101,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU368",368,{"$f":"IF(VLOOKUP($A102,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A102,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU369",369,{"$f":"IF(VLOOKUP($A103,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A103,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU370",370,{"$f":"IF(VLOOKUP($A104,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A104,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU371",371,{"$f":"IF(VLOOKUP($A105,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A105,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU372",372,{"$f":"IF(VLOOKUP($A106,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A106,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU373",373,{"$f":"IF(VLOOKUP($A107,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A107,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU374",374,{"$f":"IF(VLOOKUP($A108,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A108,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU375",375,{"$f":"IF(VLOOKUP($A109,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A109,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU376",{"$f":"1+B109","v":376},{"$f":"IF(VLOOKUP($A110,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A110,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU377",377,{"$f":"IF(VLOOKUP($A111,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A111,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU378",378,{"$f":"IF(VLOOKUP($A112,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A112,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU379",379,{"$f":"IF(VLOOKUP($A113,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A113,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU380",380,{"$f":"IF(VLOOKUP($A114,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A114,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,{"$f":"IF(C114=\"\",\"OK\",IF(E114=\"\",\"Response Outstanding\",\"Response Provided\"))","v":"OK"}]
["QU381",381,{"$f":"IF(VLOOKUP($A115,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A115,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU382",382,{"$f":"IF(VLOOKUP($A116,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A116,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU383",383,{"$f":"IF(VLOOKUP($A117,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A117,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU384",384,{"$f":"IF(VLOOKUP($A118,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A118,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU385",385,{"$f":"IF(VLOOKUP($A119,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A119,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU386",386,{"$f":"IF(VLOOKUP($A120,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A120,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU387",387,{"$f":"IF(VLOOKUP($A121,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A121,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU388",388,{"$f":"IF(VLOOKUP($A122,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A122,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU389",389,{"$f":"IF(VLOOKUP($A123,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A123,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU390",390,{"$f":"IF(VLOOKUP($A124,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A124,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU391",391,{"$f":"IF(VLOOKUP($A125,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A125,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU392",392,{"$f":"IF(VLOOKUP($A126,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A126,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU393",393,{"$f":"IF(VLOOKUP($A127,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A127,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU394",394,{"$f":"IF(VLOOKUP($A128,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A128,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU395",395,{"$f":"IF(VLOOKUP($A129,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A129,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU396",396,{"$f":"IF(VLOOKUP($A130,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A130,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU397",397,{"$f":"IF(VLOOKUP($A131,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A131,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU398",398,{"$f":"IF(VLOOKUP($A132,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A132,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU399",399,{"$f":"IF(VLOOKUP($A133,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A133,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU2980",2980,{"$f":"IF(VLOOKUP($A134,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A134,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":"Provide a brief summary of your assumptions regarding income."},"3 year forecast: Line 2980 - subtotal income",null,"Response Outstanding"]
["QU2980a","2980a",{"$f":"IF(VLOOKUP($A135,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A135,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":"Explain why one or more of the forecast years is zero."},"3 year forecast: Line 2980 - subtotal income at zero",null,"Response Outstanding"]
["QU3800",3800,{"$f":"IF(VLOOKUP($A136,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A136,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":"Provide a brief summary of your assumptions regarding expenditure."},"3 year forecast: Line 3800- subtotal costs",null,"Response Outstanding"]
["QU3800a","3800a",{"$f":"IF(VLOOKUP($A137,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A137,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":"Explain why one or more of the forecast years is zero."},"3 year forecast: Line 3800- subtotal costs at zero",null,"Response Outstanding"]
["QU6600",6600,{"$f":"IF(VLOOKUP($A138,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A138,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"3 year forecast: Line 6600 - Capital Net",null,{"$f":"IF(C138=\"\",\"OK\",IF(E138=\"\",\"Response Outstanding\",\"Response Provided\"))","v":"OK"}]
["QU7200",7200,{"$f":"IF(VLOOKUP($A139,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A139,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"3 year forecast: Line 7200 - Depreciation",null,"OK"]
["QU7100",7100,{"$f":"IF(VLOOKUP($A140,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A140,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"3 year forecast: Line 7100 - Any other non cash costs",null,"OK"]
["QU7000",7000,{"$f":"IF(VLOOKUP($A141,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A141,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"3 year forecast: Line 7000 - Cash ",null,"OK"]
["QU4300",4300,{"$f":"IF(VLOOKUP($A142,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A142,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"3 year forecast: Line 4300 - Revenue Reserve balance c/f 31 Aug 2023/ 2024/2025",null,"OK"]
["QU8000",8000,{"$f":"IF(VLOOKUP($A143,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A143,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"3 year forecast: Line 8000 - Trust reserves balances at 31 Aug 2023/ 2024/2025",null,"OK"]
["QU8001",8001,{"$f":"IF(VLOOKUP($A144,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A144,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"3 year forecast: Line 8001 - Reported as",null,"OK"]
["QU9000",9000,{"$f":"IF(VLOOKUP($A145,'BFR 2024'!$X$32:$AA$397,3,FALSE)=0,\"\",VLOOKUP($A145,'BFR 2024'!$X$32:$AA$396,3,FALSE))","v":""},"3 year forecast: Line 9000 - Pupil numbers ",null,"OK"]

{"sheet":"2022-23 CoA to BFR mapping ","index":8,"n_rows":853,"n_cols":5,"rows_kept":853,"cut":false,"hidden":false,"merged":[]}
["CoA code","CoA account code description","BFR Line","BFR Line Description","Signage in BFR"]
[510150,"IN: DfE Revenue Grants: Rates reclaim",101,"Rates reclaim","Positive / Negative"]
[510100,"IN: DfE Revenue Grants: GAG (not stud supp and trust grants)",102,"General Academy Grant (GAG) (excluding Student Service Grant)","Positive"]
[510110,"IN: DfE Revenue Grants: GAG (student support)",103,"Student Services Grant (Academy Post 16 Bursary Funding)","Positive"]
[510120,"IN: DfE Revenue Grants: GAG (start up grants)",105,"Start Up Grants","Positive"]
[510200,"IN: DfE Revenue Grants: Pupil Premium",108,"Pupil Premium & Service Premium","Positive"]
[510140,"IN: DfE Revenue Grants: Pupil number adjustment",132,"Pupil Number Adjustment","Positive / Negative"]
[510130,"IN: DfE Revenue Grants: Trust level grants",135,"Other DfE/ESFA revenue grants","Positive"]
[510400,"IN: DfE Revenue Grants: PE & Sports grant",135,"Other DfE/ESFA revenue grants","Positive"]
[510450,"IN: DfE Revenue Grants: Year 7 catch up",135,"Other DfE/ESFA revenue grants","Positive"]
[510500,"IN: DfE Revenue Grants: Teachers Pay Grant",135,"Other DfE/ESFA revenue grants","Positive"]
[510510,"IN: DfE Revenue Grants: Teachers Pension Employer Contribution Grant",135,"Other DfE/ESFA revenue grants","Positive"]
[510550,"IN: DfE Revenue Grants: Teaching Schools grant",135,"Other DfE/ESFA revenue grants","Positive"]
[510600,"IN: DfE Revenue Grants: ITT Bursaries Grant",135,"Other DfE/ESFA revenue grants","Positive"]
[510700,"IN: DfE Revenue Grants: 16 to 19 ",135,"Other DfE/ESFA revenue grants","Positive"]
[510950,"IN: DfE Revenue Grants: Other DfE revenue grants",135,"Other DfE/ESFA revenue grants","Positive"]
[570200,"IN: Boarding Income: DfE grants",135,"Other DfE/ESFA revenue grants","Positive"]
[510250,"IN: DfE Revenue Grants: Universal Inf Free School Meals",136,"Universal Infant Free School Meals","Positive"]
[510300,"IN: DfE Revenue Grants: Insurance top up",137,"Insurance","Positive"]
[510350,"IN: DfE Revenue Grants: Sponsor capacity grant",138,"Sponsor Capacity Grant","Positive"]
[515100,"IN: DfE Group Grants: Standards & Testing Agency",150,"Other DfE/ESFA family revenue Grants","Positive / Negative "]
[515200,"IN: DfE Group Grants: Office of Childrens Commissioner",150,"Other DfE/ESFA family revenue Grants","Positive / Negative "]
[515250,"IN: DfE Group Grants: Student Loans Company",150,"Other DfE/ESFA family revenue Grants","Positive / Negative "]
[515300,"IN: DfE Group Grants: Office for Students",150,"Other DfE/ESFA family revenue Grants","Positive / Negative "]
[515350,"IN: DfE Group Grants: Engineering Contruction ITB",150,"Other DfE/ESFA family revenue Grants","Positive / Negative "]
[515400,"IN: DfE Group Grants: Construction ITB",150,"Other DfE/ESFA family revenue Grants","Positive / Negative "]
[570220,"IN: Boarding Income: Standards & Testing Agency",150,"Other DfE/ESFA family revenue Grants","Positive / Negative "]
[570240,"IN: Boarding Income: Office of Childrens Commissioner",150,"Other DfE/ESFA family revenue Grants","Positive / Negative "]
[520100,"IN: Other Grants: LA - SEN",200,"Local authority revenue income","Positive / Negative"]
[520150,"IN: Other Grants: LA - Early Years",200,"Local authority revenue income","Positive / Negative"]
[520200,"IN: Other Grants: LA - Other grants",200,"Local authority revenue income","Positive / Negative"]
[520300,"IN: Other Grants: Government grant - not DfE",205,"Other government grants","Positive / Negative"]
[570250,"IN: Boarding Income: Other government grants",205,"Other government grants","Positive / Negative"]
[520350,"IN: Other Grants: Other revenue grants",210,"Grants from Non government bodies","Positive / Negative"]
[530100,"IN: Trading Income: Hire of facilities",211,"Income from trading activities","Positive / Negative"]
[530200,"IN: Trading Income: Catering inc (visitors & staf)",211,"Income from trading activities","Positive / Negative"]
[530250,"IN: Trading Income: Rental Income",211,"Income from trading activities","Positive / Negative"]
[530300,"IN: Trading Income: Supply teacher insurance claim",211,"Income from trading activities","Positive / Negative"]
[530350,"IN: Trading Income: RPA claims",211,"Income from trading activities","Positive / Negative"]
[530400,"IN: Trading Income: Sale of uniforms",211,"Income from trading activities","Positive / Negative"]
[530500,"IN: Trading Income: Income from clubs",211,"Income from trading activities","Positive / Negative"]
[530550,"IN: Trading Income: Parental income from nursery provision",211,"Income from trading activities","Positive / Negative"]
[530580,"IN: Trading Income: Parental income from wraparound provision",211,"Income from trading activities","Positive / Negative"]
[530600,"IN: Trading Income: Income from music",211,"Income from trading activities","Positive / Negative"]
[530650,"IN: Trading Income: Sale of goods or services",211,"Income from trading activities","Positive / Negative"]
[530700,"IN: Trading Income: Other trading income",211,"Income from trading activities","Positive / Negative"]
[530990,"IN: Trading Income: Trust contribution from academy",211,"Income from trading activities","Positive / Negative"]
[595200,"IN: Academy transfer in: Revenue transferred in",212,"Revenue surplus transfer of an existing academy into the trust","Positive"]
[599200,"IN: Academy transfer out: Revenue transferred out",212,"Revenue surplus transfer of an existing academy into the trust","Negative"]
[590200,"IN: Academy conversions: Local authority revenue -surplus",215,"Revenue surplus transfer to academy on conversion","Positive"]
[590350,"IN: Academy conversions: Other body revenue",215,"Revenue surplus transfer to academy on conversion","Positive"]
[525100,"IN: Other Income: Academy trusts",220,"Other income, including investment income","Positive / Negative"]
[525150,"IN: Other Income: Govt sources - not grant",220,"Other income, including investment income","Positive / Negative"]
[525200,"IN: Other Income: Non-govt revenue",220,"Other income, including investment income","Positive / Negative"]
[525300,"IN: Other Income: Catering income from pupils",211,"Other income, including investment income","Positive / Negative"]
[525400,"IN: Other Income: Educational trips & visits",220,"Other income, including investment income","Positive / Negative"]
[525500,"IN: Other Income: Apprenticeship levy drawdown",220,"Other income, including investment income","Positive / Negative"]
[525600,"IN: Other Income: Teaching School other income",220,"Other income, including investment income","Positive / Negative"]
[525750,"IN: Other Income: Investment income",220,"Other income, including investment income","Positive / Negative"]
[570100,"IN: Boarding Income: Fee Income",220,"Other income, including investment income","Positive / Negative"]
[570300,"IN: Boarding Income: Other boarding income",220,"Other income, including investment income","Positive / Negative"]
[580300,"IN: Donations: Revenue donations - general",220,"Other income, including investment income","Positive / Negative"]
[580350,"IN: Donations: Revenue donations - charity",220,"Other income, including investment income","Positive / Negative"]
[580400,"IN: Donations: Revenue donations - gift aid",220,"Other income, including investment income","Positive / Negative"]
[560400,"IN: Other capital income: Contributions from revenue",255,"Transfers between Revenue and Capital (line 585)","Negative"]
[892800,"SP: Asset financing: Revenue contributions to capital",255,"Transfers between Revenue and Capital (line 585)","Positive/ Negative"]
[610100,"SF: Leadership: Wages and salaries",310,"Wages and Salaries","Positive"]
[612100,"SF: Teachers: Wages and salaries",310,"Wages and Salaries","Positive"]
[612150,"SF: Teachers: Overtime",310,"Wages and Salaries","Positive"]
[615100,"SF: Teaching Assistants: Wages and salaries",310,"Wages and Salaries","Positive"]
[615150,"SF: Teaching Assistants: Overtime",310,"Wages and Salaries","Positive"]
[620100,"SF: Librarians: Wages and salaries",310,"Wages and Salaries","Positive"]
[620150,"SF: Librarians: Overtime",310,"Wages and Salaries","Positive"]
[622100,"SF: Technicians: Wages and salaries",310,"Wages and Salaries","Positive"]
[622150,"SF: Technicians: Overtime",310,"Wages and Salaries","Positive"]
[623100,"SF: Cover supervisors: Wages and salaries",310,"Wages and Salaries","Positive"]
[623150,"SF: Cover supervisors: Overtime",310,"Wages and Salaries","Positive"]
[625100,"SF: Finance and Admin: Wages and salaries",310,"Wages and Salaries","Positive"]
[625150,"SF: Finance and Admin: Overtime",310,"Wages and Salaries","Positive"]
[627100,"SF: Site Staff: Wages and salaries",310,"Wages and Salaries","Positive"]
[627150,"SF: Site Staff: Overtime",310,"Wages and Salaries","Positive"]
[630100,"SF: Cleaning Staff: Wages and salaries",310,"Wages and Salaries","Positive"]
[630150,"SF: Cleaning Staff: Overtime",310,"Wages and Salaries","Positive"]
[632100,"SF: Catering Staff: Wages and salaries",310,"Wages and Salaries","Positive"]
[632150,"SF: Catering Staff: Overtime",310,"Wages and Salaries","Positive"]
[635100,"SF: Midday Supervisors: Wages and salaries",310,"Wages and Salaries","Positive"]
[635150,"SF: Midday Supervisors: Overtime",310,"Wages and Salaries","Positive"]
[637100,"SF: Nursery Staff: Wages and salaries",310,"Wages and Salaries","Positive"]
[637150,"SF: Nursery Staff: Overtime",310,"Wages and Salaries","Positive"]
[640100,"SF: Family Support Workers: Wages and salaries",310,"Wages and Salaries","Positive"]
[640150,"SF: Family Support Workers: Overtime",310,"Wages and Salaries","Positive"]
[642100,"SF: Exam Invigilators: Wages and salaries",310,"Wages and Salaries","Positive"]
[642150,"SF: Exam Invigilators: Overtime",310,"Wages and Salaries","Positive"]
[645100,"SF: Community Facilities Staff: Wages and salaries",310,"Wages and Salaries","Positive"]
[645150,"SF: Community Facilities Staff: Overtime",310,"Wages and Salaries","Positive"]
[647100,"SF: Other Staff: Wages and salaries",310,"Wages and Salaries","Positive"]
[647150,"SF: Other Staff: Overtime",310,"Wages and Salaries","Positive"]
[648100,"SF: Cost of raising funds: Wages and salaries",310,"Wages and Salaries","Positive"]
[648150,"SF: Cost of raising funds: Overtime",310,"Wages and Salaries","Positive"]
[650400,"SF: Supply Staff: Teachers - long term cover:Wages and salaries",310,"Wages and Salaries","Positive"]
[650450,"SF: Supply Staff: Teachers - short term cover:Wages and salaries",310,"Wages and Salaries","Positive"]
[650500,"SF: Supply Staff: Teaching assistants:Wages and salareis",310,"Wages and Salaries","Positive"]
[650550,"SF: Supply Staff: Support staff:Wages and salaries",310,"Wages and Salaries","Positive"]
[655100,"SF: Boarding Staff - direct: Wages and salaries",310,"Wages and Salaries","Positive"]
[655150,"SF: Boarding Staff - direct: Overtime",310,"Wages and Salaries","Positive"]
[655500,"SF: Boarding Staff - direct: Agency staff - direct staff",310,"Wages and Salaries","Positive"]
[656100,"SF: Boarding Staff - indirect: Wages and salaries",310,"Wages and Salaries","Positive"]
[656150,"SF: Boarding Staff - indirect: Overtime",310,"Wages and Salaries","Positive"]
[656520,"SF: Boarding Staff - indirect: Agency staff - support",310,"Wages and Salaries","Positive"]
[845100,"SP: Bought in supply cover: Agency teaching staff long term",310,"Wages and Salaries","Positive"]
[845150,"SP: Bought in supply cover: Agency teaching staff short term",310,"Wages and Salaries","Positive"]
[845200,"SP: Bought in supply cover: Agency teaching assistants",310,"Wages and Salaries","Positive"]
[845250,"SP: Bought in supply cover: Agency support staff",310,"Wages and Salaries","Positive"]
[872100,"SP: Teaching School Hub: Staff costs - direct",310,"Wages and Salaries","Positive"]
[872500,"SP: Teaching School Hub: Staff costs - support",310,"Wages and Salaries","Positive"]
[610200,"SF: Leadership: Employers national insurance",311,"Social Security Costs","Positive"]
[612200,"SF: Teachers: Employers national insurance",311,"Social Security Costs","Positive"]
[615200,"SF: Teaching Assistants: Employers national insurance",311,"Social Security Costs","Positive"]
[620200,"SF: Librarians: Employers national insurance",311,"Social Security Costs","Positive"]
[622200,"SF: Technicians: Employers national insurance",311,"Social Security Costs","Positive"]
[623200,"SF: Cover supervisors: Employers national insurance",311,"Social Security Costs","Positive"]
[625200,"SF: Finance and Admin: Employers national insurance",311,"Social Security Costs","Positive"]
[627200,"SF: Site Staff: Employers national insurance",311,"Social Security Costs","Positive"]
[630200,"SF: Cleaning Staff: Employers national insurance",311,"Social Security Costs","Positive"]
[632200,"SF: Catering Staff: Employers national insurance",311,"Social Security Costs","Positive"]
[635200,"SF: Midday Supervisors: Employers national insurance",311,"Social Security Costs","Positive"]
[637200,"SF: Nursery Staff: Employers national insurance",311,"Social Security Costs","Positive"]
[640200,"SF: Family Support Workers: Employers national insurance",311,"Social Security Costs","Positive"]
[642200,"SF: Exam Invigilators: Employers national insurance",311,"Social Security Costs","Positive"]
[645200,"SF: Community Facilities Staff: Employers national insurance",311,"Social Security Costs","Positive"]
[647200,"SF: Other Staff: Employers national insurance",311,"Social Security Costs","Positive"]
[648200,"SF: Cost of raising funds: Employers national insurance",311,"Social Security Costs","Positive"]
[650410,"SF: Supply Staff: Teachers - long term cover:Employers national insurance",311,"Social Security Costs","Positive"]
[650460,"SF: Supply Staff: Teachers - short term cover:Employers national insurance",311,"Social Security Costs","Positive"]
[650510,"SF: Supply Staff: Teaching assistants:Employers national insurance",311,"Social Security Costs","Positive"]
[650560,"SF: Supply Staff: Support staff:Employers national insurance",311,"Social Security Costs","Positive"]
[655200,"SF: Boarding Staff - direct: Employers national insurance",311,"Social Security Costs","Positive"]
[656200,"SF: Boarding Staff - indirect: Employers national insurance",311,"Social Security Costs","Positive"]
[675100,"SF: Ind Emp Exp: Apprenticeship levy",311,"Social Security Costs","Positive"]
[675690,"SF: Ind Emp Exp: notional Apprenticeship levy exp",311,"Social Security Costs","Positive"]
[610300,"SF: Leadership: Employers pension contribution",320,"Pension Cost: Teaching staff","Positive"]
[612300,"SF: Teachers: Employers pension contribution",320,"Pension Cost: Teaching staff","Positive"]
[623300,"SF: Cover supervisors: Employers pension contribution",320,"Pension Cost: Teaching staff","Positive"]
[650420,"SF: Supply Staff: Teachers - long term cover:Employers pension",320,"Pension Cost: Teaching staff","Positive"]
[650470,"SF: Supply Staff: Teachers - short term cover:Employers pension",320,"Pension Cost: Teaching staff","Positive"]
[615300,"SF: Teaching Assistants: Employers pension contribution",325,"Pension Cost: Non-teaching staff","Positive"]
[620300,"SF: Librarians: Employers pension contribution",325,"Pension Cost: Non-teaching staff","Positive"]
[622300,"SF: Technicians: Employers pension contribution",325,"Pension Cost: Non-teaching staff","Positive"]
[625300,"SF: Finance and Admin: Employers pension contribution",325,"Pension Cost: Non-teaching staff","Positive"]
[627300,"SF: Site Staff: Employers pension contribution",325,"Pension Cost: Non-teaching staff","Positive"]
[630300,"SF: Cleaning Staff: Employers pension contribution",325,"Pension Cost: Non-teaching staff","Positive"]
[632300,"SF: Catering Staff: Employers pension contribution",325,"Pension Cost: Non-teaching staff","Positive"]
[635300,"SF: Midday Supervisors: Employers pension contribution",325,"Pension Cost: Non-teaching staff","Positive"]
[637300,"SF: Nursery Staff: Employers pension contribution",325,"Pension Cost: Non-teaching staff","Positive"]
[640300,"SF: Family Support Workers: Employers pension contribution",325,"Pension Cost: Non-teaching staff","Positive"]
[642300,"SF: Exam Invigilators: Employers pension contribution",325,"Pension Cost: Non-teaching staff","Positive"]
[645300,"SF: Community Facilities Staff: Employers pension contribution",325,"Pension Cost: Non-teaching staff","Positive"]
[647300,"SF: Other Staff: Employers pension contribution",325,"Pension Cost: Non-teaching staff","Positive"]
[648300,"SF: Cost of raising funds: Employers pension contribution",325,"Pension Cost: Non-teaching staff","Positive"]
[650520,"SF: Supply Staff: Teaching assistants:Employers pension",325,"Pension Cost: Non-teaching staff","Positive"]
[650570,"SF: Supply Staff: Support staff:Employers pension",325,"Pension Cost: Non-teaching staff","Positive"]
[655300,"SF: Boarding Staff - direct: Employers pension contribution",325,"Pension Cost: Non-teaching staff","Positive"]
[656300,"SF: Boarding Staff - indirect: Employers pension contribution",325,"Pension Cost: Non-teaching staff","Positive"]
[655550,"SF: Boarding Staff - direct: Compensation - direct staff",330,"Other Staff Support Costs","Positive"]
[656570,"SF: Boarding Staff - indirect: Compensation - support",330,"Other Staff Support Costs","Positive"]
[656600,"SF: Boarding Staff - indirect: Staff Welfare",330,"Other Staff Support Costs","Positive"]
[656620,"SF: Boarding Staff - indirect: Staff Development",330,"Other Staff Support Costs","Positive"]
[656650,"SF: Boarding Staff - indirect: Staff training",330,"Other Staff Support Costs","Positive"]
[656700,"SF: Boarding Staff - indirect: Staff insurance",330,"Other Staff Support Costs","Positive"]
[675150,"SF: Ind Emp Exp: Ex-gratia/severance - teachers",330,"Other Staff Support Costs","Positive"]
[675170,"SF: Ind Emp Exp: Ex-gratia/severance - support",330,"Other Staff Support Costs","Positive"]
[675200,"SF: Ind Emp Exp: Redundancy - teachers",310,"Other Staff Support Costs","Positive"]
[675220,"SF: Ind Emp Exp: Redundancy - support staff",330,"Other Staff Support Costs","Positive"]
[675250,"SF: Ind Emp Exp: Other restructuring - teachers",330,"Other Staff Support Costs","Positive"]
[675270,"SF: Ind Emp Exp: Other restructuring - support",330,"Other Staff Support Costs","Positive"]
[675300,"SF: Ind Emp Exp: Secondment income - teachers",330,"Other Staff Support Costs","Positive"]
[675320,"SF: Ind Emp Exp: Secondment income - support",330,"Other Staff Support Costs","Positive"]
[675400,"SF: Ind Emp Exp: Staff travel",330,"Other Staff Support Costs","Positive"]
[675410,"SF: Ind Emp Exp: Staff subsistence",330,"Other Staff Support Costs","Positive"]
[675420,"SF: Ind Emp Exp: Interview expenses",330,"Other Staff Support Costs","Positive"]
[675430,"SF: Ind Emp Exp: Staff uniforms",330,"Other Staff Support Costs","Positive"]
[675440,"SF: Ind Emp Exp: Childcare vouchers",330,"Other Staff Support Costs","Positive"]
[675450,"SF: Ind Emp Exp: Staff medical fees",330,"Other Staff Support Costs","Positive"]
[675460,"SF: Ind Emp Exp: Duty meals",330,"Other Staff Support Costs","Positive"]
[675500,"SF: Ind Emp Exp: Recruitment - teachers",330,"Other Staff Support Costs","Positive"]
[675510,"SF: Ind Emp Exp: Recruitment - support staff",330,"Other Staff Support Costs","Positive"]
[675520,"SF: Ind Emp Exp: Recruitment - leadership",330,"Other Staff Support Costs","Positive"]
[675550,"SF: Ind Emp Exp: Staff Advertising - teachers",330,"Other Staff Support Costs","Positive"]
[675560,"SF: Ind Emp Exp: Staff Advertising - support",330,"Other Staff Support Costs","Positive"]
[675570,"SF: Ind Emp Exp: Recruitment - leadership",330,"Other Staff Support Costs","Positive"]
[675600,"SF: Ind Emp Exp: DBS checks - teachers",330,"Other Staff Support Costs","Positive"]
[675620,"SF: Ind Emp Exp: DBS checks - support staff",330,"Other Staff Support Costs","Positive"]
[675650,"SF: Ind Emp Exp: Staff training - teachers",330,"Other Staff Support Costs","Positive"]
[675670,"SF: Ind Emp Exp: Staff training - support staff",330,"Other Staff Support Costs","Positive"]
[675700,"SF: Ind Emp Exp: Other Ind Emp Expense - teachers",330,"Other Staff Support Costs","Positive"]
[675720,"SF: Ind Emp Exp: Other Ind Emp Expense - support",330,"Other Staff Support Costs","Positive"]
[675750,"SF: Ind Emp Exp: Supply insurance - teachers",330,"Other Staff Support Costs","Positive"]
[675770,"SF: Ind Emp Exp: Supply insurance - support",330,"Other Staff Support Costs","Positive"]
[675780,"SF: Ind Emp Exp: Employers liability insurance",330,"Other Staff Support Costs","Positive"]
[675800,"SF: Ind Emp Exp: Hospitality",330,"Other Staff Support Costs","Positive"]
[855270,"SP: Non-educ contracts: Occupational Health",330,"Other Staff Support Costs","Positive"]
[895400,"SP: Boarding - supplies: Travel",330,"Other Staff Support Costs","Positive"]
[895450,"SP: Boarding - supplies: Subsistence",330,"Other Staff Support Costs","Positive"]
[590210,"IN: Academy conversions: Local authority revenue -deficit",351,"Revenue deficit transfer to academy on conversion","Positive"]
[865200,"SP: Governance: Academy governor - other reimb.",378,"Non staff costs (cash)","Positive"]
[865410,"SP: Administration-support costs: Revenue expenditure from capital funding",378,"Non staff costs (cash)","Positive"]
[710100,"PR: R&M: Building Repair and Maintenance",378,"Non staff costs (cash)","Positive"]
[710200,"PR: R&M: Building Improvements",378,"Non staff costs (cash)","Positive"]
[715100,"PR: Rates: Rates",378,"Non staff costs (cash)","Positive"]
[720100,"PR: Energy: Gas",378,"Non staff costs (cash)","Positive"]
[720200,"PR: Energy: Oil",378,"Non staff costs (cash)","Positive"]
[720300,"PR: Energy: Electricity",378,"Non staff costs (cash)","Positive"]
[725100,"PR: Insurance: Risk Protection Arrangement",378,"Non staff costs (cash)","Positive"]
[725200,"PR: Insurance: Premises Insurance (not RPA)",378,"Non staff costs (cash)","Positive"]
[725300,"PR: Insurance: Boarding Insurance",378,"Non staff costs (cash)","Positive"]
[725400,"PR: Insurance: Vehicle Insurance",378,"Non staff costs (cash)","Positive"]
[730100,"PR: Cleaning & Caretaking: Cleaning contracts",378,"Non staff costs (cash)","Positive"]
[730200,"PR: Cleaning & Caretaking: Cleaning equipment and materials",378,"Non staff costs (cash)","Positive"]
[730300,"PR: Cleaning & Caretaking: Window Cleaning",378,"Non staff costs (cash)","Positive"]
[730400,"PR: Cleaning & Caretaking: Caretaking Supplies and Equip",378,"Non staff costs (cash)","Positive"]
[735100,"PR: Operating leases: Building rent payable",378,"Non staff costs (cash)","Positive"]
[735200,"PR: Operating leases: Photocopiers",378,"Non staff costs (cash)","Positive"]
[735300,"PR: Operating leases: Telephony",378,"Non staff costs (cash)","Positive"]
[735400,"PR: Operating leases: Other equipment",378,"Non staff costs (cash)","Positive"]
[740100,"PR: Security: Security Alarms / CCTV Services",378,"Non staff costs (cash)","Positive"]
[740200,"PR: Security: Security Patrols",378,"Non staff costs (cash)","Positive"]
[750100,"PR: Special Facilities: Swimming pool equipment/material",378,"Non staff costs (cash)","Positive"]
[750150,"PR: Special Facilities: Sports centre equipment/materials",378,"Non staff costs (cash)","Positive"]
[750200,"PR: Special Facilities: Before and After School clubs",378,"Non staff costs (cash)","Positive"]
[750250,"PR: Special Facilities: Farm and Rural Studies",378,"Non staff costs (cash)","Positive"]
[750300,"PR: Special Facilities: External cluster funding contrib",378,"Non staff costs (cash)","Positive"]
[750350,"PR: Special Facilities: Pupil travel across the trust",378,"Non staff costs (cash)","Positive"]
[750400,"PR: Special Facilities: Home to school transport",378,"Non staff costs (cash)","Positive"]
[760100,"PR: Other Premises: Grounds Maintenance",378,"Non staff costs (cash)","Positive"]
[760150,"PR: Other Premises: Water and Sewerage",378,"Non staff costs (cash)","Positive"]
[760200,"PR: Other Premises: Septic Tanks",378,"Non staff costs (cash)","Positive"]
[760250,"PR: Other Premises: Refuse Removal",378,"Non staff costs (cash)","Positive"]
[760300,"PR: Other Premises: Hygiene Supplies & Services",378,"Non staff costs (cash)","Positive"]
[760350,"PR: Other Premises: Health & Safety",378,"Non staff costs (cash)","Positive"]
[760400,"PR: Other Premises: Electrical Service Contract",378,"Non staff costs (cash)","Positive"]
[760450,"PR: Other Premises: Mechanical Service Contract",378,"Non staff costs (cash)","Positive"]
[760500,"PR: Other Premises: Appliance Testing",378,"Non staff costs (cash)","Positive"]
[760550,"PR: Other Premises: Fire Alarm and Extinguisher Serv",378,"Non staff costs (cash)","Positive"]
[760600,"PR: Other Premises: Heating and Air Conditioning",378,"Non staff costs (cash)","Positive"]
[760650,"PR: Other Premises: Pest Control",378,"Non staff costs (cash)","Positive"]
[760700,"PR: Other Premises: Other Occupancy",378,"Non staff costs (cash)","Positive"]
[760710,"PR: Other premises: Revenue expenditure from capital funding",378,"Non staff costs (cash)","Positive"]
[780100,"PR: Boarding - premises: Rates",378,"Non staff costs (cash)","Positive"]
[780150,"PR: Boarding - premises: Water rates",378,"Non staff costs (cash)","Positive"]
[780200,"PR: Boarding - premises: Electricty",378,"Non staff costs (cash)","Positive"]
[780250,"PR: Boarding - premises: Gas",378,"Non staff costs (cash)","Positive"]
[780300,"PR: Boarding - premises: Heating oil",378,"Non staff costs (cash)","Positive"]
[780350,"PR: Boarding - premises: Operating lease - Land and build",378,"Non staff costs (cash)","Positive"]
[780400,"PR: Boarding - premises: Operating lease - Photocopiers",378,"Non staff costs (cash)","Positive"]
[780450,"PR: Boarding - premises: Operating lease - Telephones",378,"Non staff costs (cash)","Positive"]
[780500,"PR: Boarding - premises: Operating lease - Other equip",378,"Non staff costs (cash)","Positive"]
[780600,"PR: Boarding - premises: Insurance - Commercial provider",378,"Non staff costs (cash)","Positive"]
[780700,"PR: Boarding - premises: Reps & renewals - Property",378,"Non staff costs (cash)","Positive"]
[780720,"PR: Boarding - premises: Reps & renewals - Grounds",378,"Non staff costs (cash)","Positive"]
[780750,"PR: Boarding - premises: Reps & renewals - Motor vehicles",378,"Non staff costs (cash)","Positive"]
[780770,"PR: Boarding - premises: Reps & renewals - Equipment",378,"Non staff costs (cash)","Positive"]
[780800,"PR: Boarding - premises: Boarding - Security",378,"Non staff costs (cash)","Positive"]
[780850,"PR: Boarding - premises: Boarding - Other premises costs",378,"Non staff costs (cash)","Positive"]
[810100,"SP: Educ Supplies: Books",378,"Non staff costs (cash)","Positive"]
[810150,"SP: Educ Supplies: Library Services",378,"Non staff costs (cash)","Positive"]
[810200,"SP: Educ Supplies: Curriculum Materials",378,"Non staff costs (cash)","Positive"]
[810250,"SP: Educ Supplies: Education Equipment (not IT)",378,"Non staff costs (cash)","Positive"]
[810300,"SP: Educ Supplies: Education Eqpmt repairs (not IT)",378,"Non staff costs (cash)","Positive"]
[810350,"SP: Educ Supplies: Educ Furniture",378,"Non staff costs (cash)","Positive"]
[810400,"SP: Educ Supplies: Audio Visual",378,"Non staff costs (cash)","Positive"]
[810450,"SP: Educ Supplies: Repair of PE/Musical Equipment",378,"Non staff costs (cash)","Positive"]
[810500,"SP: Educ Supplies: External education providers",378,"Non staff costs (cash)","Positive"]
[810550,"SP: Educ Supplies: Primary school PIP exam fees",378,"Non staff costs (cash)","Positive"]
[815100,"SP: Examination Fees: Examination Fees",378,"Non staff costs (cash)","Positive"]
[815200,"SP: Examination Fees: Examination Resources",378,"Non staff costs (cash)","Positive"]
[820100,"SP: Technology Costs: Educational IT Equipment",378,"Non staff costs (cash)","Positive"]
[820150,"SP: Technology Costs: Educational software & licences",378,"Non staff costs (cash)","Positive"]
[820300,"SP: Technology Costs: ICT Support contract",378,"Non staff costs (cash)","Positive"]
[820320,"SP: Technology Costs: ICT Hardware (not capital)",378,"Non staff costs (cash)","Positive"]
[820350,"SP: Technology Costs: ICT Repairs",378,"Non staff costs (cash)","Positive"]
[820370,"SP: Technology Costs: ICT Software (not capital)",378,"Non staff costs (cash)","Positive"]
[820400,"SP: Technology Costs: ICT Licences",378,"Non staff costs (cash)","Positive"]
[820420,"SP: Technology Costs: ICT Broadband",378,"Non staff costs (cash)","Positive"]
[820450,"SP: Technology Costs: ICT Consumable",378,"Non staff costs (cash)","Positive"]
[820470,"SP: Technology Costs: Printer Consumables",378,"Non staff costs (cash)","Positive"]
[820500,"SP: Technology Costs: ICT Annual Maintenance",378,"Non staff costs (cash)","Positive"]
[820520,"SP: Technology Costs: ICT Consultancy",378,"Non staff costs (cash)","Positive"]
[820550,"SP: Technology Costs: ICT Hosting Fees",378,"Non staff costs (cash)","Positive"]
[820570,"SP: Technology Costs: ICT Other",378,"Non staff costs (cash)","Positive"]
[825100,"SP: Educ Consultancy: External sports coaches",378,"Non staff costs (cash)","Positive"]
[825150,"SP: Educ Consultancy: Peripatetic music teachers",378,"Non staff costs (cash)","Positive"]
[825200,"SP: Educ Consultancy: Exam Invigilation costs",378,"Non staff costs (cash)","Positive"]
[825250,"SP: Educ Consultancy: Courses - external providers",378,"Non staff costs (cash)","Positive"]
[825300,"SP: Educ Consultancy: Behaviour support services",378,"Non staff costs (cash)","Positive"]
[825350,"SP: Educ Consultancy: Libarary & museum services",378,"Non staff costs (cash)","Positive"]
[825400,"SP: Educ Consultancy: Other Educ consultancy",378,"Non staff costs (cash)","Positive"]
[830100,"SP: School Trips: School Trips - Travel costs",378,"Non staff costs (cash)","Positive"]
[830150,"SP: School Trips: School Trips - Accom/Entrance",378,"Non staff costs (cash)","Positive"]
[830200,"SP: School Trips: School Trips -  Food & Drink",378,"Non staff costs (cash)","Positive"]
[830250,"SP: School Trips: School Trips - Sundry",378,"Non staff costs (cash)","Positive"]
[830300,"SP: School Trips: School Trips - Insurance",378,"Non staff costs (cash)","Positive"]
[835100,"SP: Administration: Subscriptions",378,"Non staff costs (cash)","Positive"]
[835120,"SP: Administration: TV licences",378,"Non staff costs (cash)","Positive"]
[835150,"SP: Administration: Non-ICT licences",378,"Non staff costs (cash)","Positive"]
[835170,"SP: Administration: Contribs from academies to trust",378,"Non staff costs (cash)","Positive"]
[835200,"SP: Administration: Admin Supplies & Stationery",378,"Non staff costs (cash)","Positive"]
[835220,"SP: Administration: Admin Photocopying",378,"Non staff costs (cash)","Positive"]
[835250,"SP: Administration: Printing",378,"Non staff costs (cash)","Positive"]
[835270,"SP: Administration: PR (Literature & Brochures)",378,"Non staff costs (cash)","Positive"]
[835300,"SP: Administration: Advertising",378,"Non staff costs (cash)","Positive"]
[835320,"SP: Administration: Postage and Carriage",378,"Non staff costs (cash)","Positive"]
[835350,"SP: Administration: Telephone Costs",378,"Non staff costs (cash)","Positive"]
[835370,"SP: Administration: Mobile Phones",378,"Non staff costs (cash)","Positive"]
[835400,"SP: Administration: Admin Furniture",378,"Non staff costs (cash)","Positive"]
[835420,"SP: Administration: Admin Equipment",378,"Non staff costs (cash)","Positive"]
[835450,"SP: Administration: Admin ICT",378,"Non staff costs (cash)","Positive"]
[835470,"SP: Administration: Admin Equipment repairs",378,"Non staff costs (cash)","Positive"]
[835500,"SP: Administration: Medical",378,"Non staff costs (cash)","Positive"]
[835520,"SP: Administration: Laundry",378,"Non staff costs (cash)","Positive"]
[835550,"SP: Administration: Refreshments",378,"Non staff costs (cash)","Positive"]
[835570,"SP: Administration: Bank charges",378,"Non staff costs (cash)","Positive"]
[840100,"SP: Transport: Vehicle Costs",378,"Non staff costs (cash)","Positive"]
[840200,"SP: Transport: Vehicle Hire",378,"Non staff costs (cash)","Positive"]
[850100,"SP: Catering: Catering contract",378,"Non staff costs (cash)","Positive"]
[850150,"SP: Catering: Catering - Food & Drink",378,"Non staff costs (cash)","Positive"]
[850200,"SP: Catering: Catering - Consumables",378,"Non staff costs (cash)","Positive"]
[850250,"SP: Catering: Catering - Equipment",378,"Non staff costs (cash)","Positive"]
[850300,"SP: Catering: Catering - Maint. and Repairs",378,"Non staff costs (cash)","Positive"]
[850350,"SP: Catering: Vending Machines",378,"Non staff costs (cash)","Positive"]
[855100,"SP: Non-educ contracts: Consultancy Fees",378,"Non staff costs (cash)","Positive"]
[855120,"SP: Non-educ contracts: Councellors",378,"Non staff costs (cash)","Positive"]
[855150,"SP: Non-educ contracts: Financial",378,"Non staff costs (cash)","Positive"]
[855170,"SP: Non-educ contracts: Legal - Other",378,"Non staff costs (cash)","Positive"]
[855180,"SP: Non-educ contracts: Legal - Conversion",378,"Non staff costs (cash)","Positive"]
[855200,"SP: Non-educ contracts: Personnel/HR",378,"Non staff costs (cash)","Positive"]
[855220,"SP: Non-educ contracts: Payroll",378,"Non staff costs (cash)","Positive"]
[855250,"SP: Non-educ contracts: Clerking board/governor meetings",378,"Non staff costs (cash)","Positive"]
[855300,"SP: Non-educ contracts: Property Management Services",378,"Non staff costs (cash)","Positive"]
[855320,"SP: Non-educ contracts: Energy Management Services",378,"Non staff costs (cash)","Positive"]
[855350,"SP: Non-educ contracts: Free School Meals - pupil checks",378,"Non staff costs (cash)","Positive"]
[855370,"SP: Non-educ contracts: Admissions service",378,"Non staff costs (cash)","Positive"]
[855400,"SP: Non-educ contracts: educ Psychologist",378,"Non staff costs (cash)","Positive"]
[855420,"SP: Non-educ contracts: Speech & Language Therapist",378,"Non staff costs (cash)","Positive"]
[855450,"SP: Non-educ contracts: External SEN consultancy",378,"Non staff costs (cash)","Positive"]
[855470,"SP: Non-educ contracts: Cash Collection services",378,"Non staff costs (cash)","Positive"]
[855500,"SP: Non-educ contracts: PFI contract management services",378,"Non staff costs (cash)","Positive"]
[860100,"SP: Audit: Statutory audit fees",378,"Non staff costs (cash)","Positive"]
[860200,"SP: Audit: Internal audit & other fees",378,"Non staff costs (cash)","Positive"]
[860300,"SP: Audit: Accounts return",378,"Non staff costs (cash)","Positive"]
[865100,"SP: Governance: Academy governor - travel",378,"Non staff costs (cash)","Positive"]
[865150,"SP: Governance: Academy governor - subsistence",378,"Non staff costs (cash)","Positive"]
[865300,"SP: Governance: Trust Director - travel",378,"Non staff costs (cash)","Positive"]
[865350,"SP: Governance: Trust Director - subsistence",378,"Non staff costs (cash)","Positive"]
[865400,"SP: Governance: Trust Director - other reimb.",378,"Non staff costs (cash)","Positive"]
[870200,"SP: Cost of raising funds: Cost of raising funds - premises",378,"Non staff costs (cash)","Positive"]
[870300,"SP: Cost of raising funds: Cost of raising funds - teaching/learning",378,"Non staff costs (cash)","Positive"]
[870350,"SP: Cost of raising funds: Cost of raising funds - technology",378,"Non staff costs (cash)","Positive"]
[870400,"SP: Cost of raising funds: Cost of raising funds - governance",378,"Non staff costs (cash)","Positive"]
[870500,"SP: Cost of raising funds: Cost of raising funds - other",378,"Non staff costs (cash)","Positive"]
[872150,"SP: Teaching School Hub: Staff Development",378,"Non staff costs (cash)","Positive"]
[872200,"SP: Teaching School Hub: Other Direct costs",378,"Non staff costs (cash)","Positive"]
[872600,"SP: Teaching School Hub: Technology costs",378,"Non staff costs (cash)","Positive"]
[872650,"SP: Teaching School Hub: Recruitment and support",378,"Non staff costs (cash)","Positive"]
[872700,"SP: Teaching School Hub: Security and support",378,"Non staff costs (cash)","Positive"]
[872750,"SP: Teaching School Hub: Governance costs",378,"Non staff costs (cash)","Positive"]
[872950,"SP: Teaching School Hub: Other support costs",378,"Non staff costs (cash)","Positive"]
[880100,"SP: Other supplies & services: Pupil gifts and prizes",378,"Non staff costs (cash)","Positive"]
[880150,"SP: Other supplies & services: Student bursary expenditure",378,"Non staff costs (cash)","Positive"]
[880200,"SP: Other supplies & services: Increase in provisions",378,"Non staff costs (cash)","Positive"]
[880220,"SP: Other supplies & services: Release of provisions",378,"Non staff costs (cash)","Positive"]
[880250,"SP: Other supplies & services: Bad Debt written off",378,"Non staff costs (cash)","Positive"]
[880300,"SP: Other supplies & services: Excluded pupils",378,"Non staff costs (cash)","Positive"]
[880350,"SP: Other supplies & services: Academy performances",378,"Non staff costs (cash)","Positive"]
[880400,"SP: Other supplies & services: Parent evenings/meetings",378,"Non staff costs (cash)","Positive"]
[880450,"SP: Other supplies & services: Room Hire",378,"Non staff costs (cash)","Positive"]
[880500,"SP: Other supplies & services: Other not attributable expend.",378,"Non staff costs (cash)","Positive"]
[880550,"SP: Other supplies & services: School uniforms (cost)",378,"Non staff costs (cash)","Positive"]
[890100,"SP: Financing costs: PFI Specialist concession acct ",378,"Non staff costs (cash)","Positive"]
[890150,"SP: Financing costs: PFI payment to LA",378,"Non staff costs (cash)","Positive"]
[890200,"SP: Financing costs: Loan Interest paid - DfE Group",378,"Non staff costs (cash)","Positive"]
[890300,"SP: Financing costs: Loan Interest paid - other",378,"Non staff costs (cash)","Positive"]
[890400,"SP: Financing costs: Finance lease interest",378,"Non staff costs (cash)","Positive"]
[895100,"SP: Boarding - supplies: Direct Goods & services",378,"Non staff costs (cash)","Positive"]
[895150,"SP: Boarding - supplies: Direct Travel",378,"Non staff costs (cash)","Positive"]
[895200,"SP: Boarding - supplies: Direct subsistence",378,"Non staff costs (cash)","Positive"]
[895250,"SP: Boarding - supplies: Catering",378,"Non staff costs (cash)","Positive"]
[895300,"SP: Boarding - supplies: Other direct cost",378,"Non staff costs (cash)","Positive"]
[895350,"SP: Boarding - supplies: Bad debt expense",378,"Non staff costs (cash)","Positive"]
[895500,"SP: Boarding - supplies: Other support cost",378,"Non staff costs (cash)","Positive"]
[895550,"SP: Boarding - supplies: Other support cost Academy Trusts",378,"Non staff costs (cash)","Positive"]
["Mapped from AR 21/22","Mapped from AR 21/22",410,"Balance b/f from previous period","N/A"]
[550250,"IN: DfE Capital Grants: Devolved Formula Capital",510,"Devolved formula capital","Positive / Negative"]
[550200,"IN: DfE Capital Grants: Priority School Building Prog",520,"Value of any capital donation of an asset from the ESFA for PSBP/Free Schools programme","Positive / Negative"]
[550300,"IN: DfE Capital Grants: DfE Managed Free Schools",520,"Value of any capital donation of an asset from the ESFA for PSBP/Free Schools programme","Positive / Negative"]
[580100,"IN: Donations: Donated FA - DfE",520,"Value of any capital donation of an asset from the ESFA for PSBP/Free Schools programme","Positive / Negative"]
[550100,"IN: DfE Capital Grants: Condition Improvement Fund",530,"Other DfE income - Capital","Positive / Negative"]
[550150,"IN: DfE Capital Grants: MAT Condition Allowance",530,"Other DfE income - Capital","Positive / Negative"]
[550350,"IN: DfE Capital Grants: Building Schools for the Future",530,"Other DfE income - Capital","Positive / Negative"]
[550400,"IN: DfE Capital Grants: School Sponsorship Development",530,"Other DfE income - Capital","Positive / Negative"]
[550450,"IN: DfE Capital Grants: Other DfE capital grants",530,"Other DfE income - Capital","Positive / Negative"]
[550500,"IN: DfE Capital Grants: Teaching School capital grants",530,"Other DfE income - Capital","Positive / Negative"]
[555100,"IN: DfE Group capital grants: Standards & Testing Agency",540,"Other DfE family Capital Grants","Positive / Negative "]
[555200,"IN: DfE Group capital grants: Office of Childrens Commissioner",540,"Other DfE family Capital Grants","Positive / Negative "]
[555250,"IN: DfE Group capital grants: Student Loans Company",540,"Other DfE family Capital Grants","Positive / Negative "]
[555300,"IN: DfE Group capital grants: Office for Students",540,"Other DfE family Capital Grants","Positive / Negative "]
[555350,"IN: DfE Group capital grants: Engineering Contruction ITB",540,"Other DfE family Capital Grants","Positive / Negative "]
[555400,"IN: DfE Group capital grants: Construction ITB",540,"Other DfE family Capital Grants","Positive / Negative "]
[560100,"IN: Other capital income: Local authority capital grants",560,"Local authority capital income (cash)","Positive / Negative"]
[590100,"IN: Academy conversions: Local authority capital",560,"Local authority capital income (cash)","Positive / Negative"]
[560300,"IN: Other capital income: Non-govt capital grants",570,"Non Government capital income","Positive / Negative"]
[580150,"IN: Donations: Donated FA - other",570,"Non Government capital income","Positive"]
[580200,"IN: Donations: Donated intangible assets",570,"Non Government capital income","Positive"]
[580250,"IN: Donations: Other capital donations",570,"Non Government capital income","Positive"]
[560200,"IN: Other capital income: Government grant - not DfE",571,"Other Government Grant capital income","Positive / Negative"]
[590300,"IN: Academy conversions: Other body capital",571,"Other Government Grant capital income","Positive / Negative"]
[595100,"IN: Academy transfer in: Capital transferred in",571,"Other Government Grant capital income","Positive / Negative"]
[110300,"FA: F'hold Land: Transfer on conversion (LA)",572,"Capital assets transferred to academy on conversion","Positive"]
[115300,"FA: F'hold Buildings: Transfer on conversion (LA)",572,"Capital assets transferred to academy on conversion","Positive"]
[120300,"FA: L'hold Land: Transfer on conversion (LA)",572,"Capital assets transferred to academy on conversion","Positive"]
[125300,"FA: L'hold Buildings: Transfer on conversion (LA)",572,"Capital assets transferred to academy on conversion","Positive"]
[130300,"FA: L'hold Improv'ts: Transfer on conversion (LA)",572,"Capital assets transferred to academy on conversion","Positive"]
[135300,"FA: Plant & Machinery: Transfer on conversion (LA)",572,"Capital assets transferred to academy on conversion","Positive"]
[140300,"FA: Furniture & Equipment: Transfer on conversion (LA)",572,"Capital assets transferred to academy on conversion","Positive"]
[145300,"FA: Computer Equipment: Transfer on conversion (LA)",572,"Capital assets transferred to academy on conversion","Positive"]
[150300,"FA: Motor Vehicles: Transfer on conversion (LA)",572,"Capital assets transferred to academy on conversion","Positive"]
[160300,"FA: AUC: Transfer on conversion (LA)",572,"Capital assets transferred to academy on conversion","Positive"]
[170300,"FA: Software: Transfer on conversion (LA)",572,"Capital assets transferred to academy on conversion","Positive"]
[175300,"FA: Other Intangible FA: Transfer on conversion (LA)",572,"Capital assets transferred to academy on conversion","Positive"]
[110930,"FA: F'hold Land: Impair't - academy transfer in",573,"Capital assets transferred of an existing academy into the trust","Negative"]
[115720,"FA: F'hold Buildings: Depr'n  - academy transfer in",573,"Capital assets transferred of an existing academy into the trust","Negative"]
[115930,"FA: F'hold Buildings: Impair't - academy transfer in",573,"Capital assets transferred of an existing academy into the trust","Negative"]
[120930,"FA: L'hold Land: Impair't - academy transfer in",573,"Capital assets transferred of an existing academy into the trust","Negative"]
[125720,"FA: L'hold Buildings: Depr'n  - academy transfer in",573,"Capital assets transferred of an existing academy into the trust","Negative"]
[125930,"FA: L'hold Buildings: Impair't - academy transfer in",573,"Capital assets transferred of an existing academy into the trust","Negative"]
[130720,"FA: L'hold Improv'ts: Depr'n  - academy transfer in",573,"Capital assets transferred of an existing academy into the trust","Negative"]
[135720,"FA: Plant & Machinery: Depr'n  - academy transfer in",573,"Capital assets transferred of an existing academy into the trust","Negative"]
[135930,"FA: Plant & Machinery: Impair't - academy transfer in",573,"Capital assets transferred of an existing academy into the trust","Negative"]
[140720,"FA: Furniture & Equipment: Depr'n  - academy transfer in",573,"Capital assets transferred of an existing academy into the trust","Negative"]
[140930,"FA: Furniture & Equipment: Impair't - academy transfer in",573,"Capital assets transferred of an existing academy into the trust","Negative"]
[145720,"FA: Computer Equipment: Depr'n  - academy transfer in",573,"Capital assets transferred of an existing academy into the trust","Negative"]
[145930,"FA: Computer Equipment: Impair't - academy transfer in",573,"Capital assets transferred of an existing academy into the trust","Negative"]
[150720,"FA: Motor Vehicles: Depr'n  - academy transfer in",573,"Capital assets transferred of an existing academy into the trust","Negative"]
[150930,"FA: Motor Vehicles: Impair't - academy transfer in",573,"Capital assets transferred of an existing academy into the trust","Negative"]
[170820,"FA: Software: Amor'n  - academy transfer in",573,"Capital assets transferred of an existing academy into the trust","Negative"]
[170930,"FA: Software: Impair't - academy transfer in",573,"Capital assets transferred of an existing academy into the trust","Negative"]
[175820,"FA: Other Intangible FA: Amor'n  - academy transfer in",573,"Capital assets transferred of an existing academy into the trust","Negative"]
[175930,"FA: Other Intangible FA: Impair't - academy transfer in",573,"Capital assets transferred of an existing academy into the trust","Negative"]
[110310,"FA: F'hold Land: Transfer on conversion (not LA)",573,"Capital assets transferred of an existing academy into the trust","Positive"]
[110320,"FA: F'hold Land: Transfer in - existing academy",573,"Capital assets transferred of an existing academy into the trust","Positive"]
[115310,"FA: F'hold Buildings: Transfer on conversion (not LA)",573,"Capital assets transferred of an existing academy into the trust","Positive"]
[115320,"FA: F'hold Buildings: Transfer in - existing academy",573,"Capital assets transferred of an existing academy into the trust","Positive"]
[120310,"FA: L'hold Land: Transfer on conversion (not LA)",573,"Capital assets transferred of an existing academy into the trust","Positive"]
[120320,"FA: L'hold Land: Transfer in - existing academy",573,"Capital assets transferred of an existing academy into the trust","Positive"]
[125310,"FA: L'hold Buildings: Transfer on conversion (not LA)",573,"Capital assets transferred of an existing academy into the trust","Positive"]
[125320,"FA: L'hold Buildings: Transfer in - existing academy",573,"Capital assets transferred of an existing academy into the trust","Positive"]
[130310,"FA: L'hold Improv'ts: Transfer on conversion (not LA)",573,"Capital assets transferred of an existing academy into the trust","Positive"]
[130320,"FA: L'hold Improv'ts: Transfer in - existing academy",573,"Capital assets transferred of an existing academy into the trust","Positive"]
[130930,"FA: L'hold Improv'ts: Impair't - academy transfer in",573,"Capital assets transferred of an existing academy into the trust","Positive"]
[135310,"FA: Plant & Machinery: Transfer on conversion (not LA)",573,"Capital assets transferred of an existing academy into the trust","Positive"]
[135320,"FA: Plant & Machinery: Transfer in - existing academy",573,"Capital assets transferred of an existing academy into the trust","Positive"]
[140310,"FA: Furniture & Equipment: Transfer on conversion (not LA)",573,"Capital assets transferred of an existing academy into the trust","Positive"]
[140320,"FA: Furniture & Equipment: Transfer in - existing academy",573,"Capital assets transferred of an existing academy into the trust","Positive"]
[145310,"FA: Computer Equipment: Transfer on conversion (not LA)",573,"Capital assets transferred of an existing academy into the trust","Positive"]
[145320,"FA: Computer Equipment: Transfer in - existing academy",573,"Capital assets transferred of an existing academy into the trust","Positive"]
[150310,"FA: Motor Vehicles: Transfer on conversion (not LA)",573,"Capital assets transferred to academy on conversion","Positive"]
[150320,"FA: Motor Vehicles: Transfer in - existing academy",573,"Capital assets transferred of an existing academy into the trust","Positive"]
[160310,"FA: AUC: Transfer on conversion (not LA)",573,"Capital assets transferred of an existing academy into the trust","Positive"]
[160320,"FA: AUC: Transfer in - existing academy",573,"Capital assets transferred of an existing academy into the trust","Positive"]
[160930,"FA: AUC: Impair't - academy transfer in",573,"Capital assets transferred of an existing academy into the trust","Positive"]
[170310,"FA: Software: Transfer on conversion (not LA)",573,"Capital assets transferred of an existing academy into the trust","Positive"]
[170320,"FA: Software: Transfer in - existing academy",573,"Capital assets transferred of an existing academy into the trust","Positive"]
[175310,"FA: Other Intangible FA: Transfer on conversion (not LA)",573,"Capital assets transferred of an existing academy into the trust","Positive"]
[175320,"FA: Other Intangible FA: Transfer in - existing academy",573,"Capital assets transferred of an existing academy into the trust","Positive"]
[580120,"IN: Donations: Donated FA - LA",575,"Local authority donated assets","Positive"]
[110500,"FA: F'hold Land: Disposals",581,"Land & buildings disposals","Positive"]
[110920,"FA: F'hold Land: Impair't released on disposal",581,"Land & buildings disposals","Positive"]
[115500,"FA: F'hold Buildings: Disposals",581,"Land & buildings disposals","Positive"]
[115740,"FA: F'hold Buildings: Depr'n - eliminated on disposal",581,"Land & buildings disposals","Positive"]
[115920,"FA: F'hold Buildings: Impair't released on disposal",581,"Land & buildings disposals","Positive"]
[120500,"FA: L'hold Land: Disposals",581,"Land & buildings disposals","Positive"]
[120920,"FA: L'hold Land: Impair't released on disposal",581,"Land & buildings disposals","Positive"]
[125500,"FA: L'hold Buildings: Disposals",581,"Land & buildings disposals","Positive"]
[125740,"FA: L'hold Buildings: Depr'n - eliminated on disposal",581,"Land & buildings disposals","Positive"]
[125920,"FA: L'hold Buildings: Impair't released on disposal",581,"Land & buildings disposals","Positive"]
[130740,"FA: L'hold Improv'ts: Depr'n - eliminated on disposal",582,"Other fixed assets disposals","Positive "]
[130920,"FA: L'hold Improv'ts: Impair't released on disposal",582,"Other fixed assets disposals","Positive "]
[135740,"FA: Plant & Machinery: Depr'n - eliminated on disposal",582,"Other fixed assets disposals","Positive "]
[135920,"FA: Plant & Machinery: Impair't released on disposal",582,"Other fixed assets disposals","Positive "]
[140740,"FA: Furniture & Equipment: Depr'n - eliminated on disposal",582,"Other fixed assets disposals","Positive "]
[140920,"FA: Furniture & Equipment: Impair't released on disposal",582,"Other fixed assets disposals","Positive "]
[145740,"FA: Computer Equipment: Depr'n - eliminated on disposal",582,"Other fixed assets disposals","Positive "]
[145920,"FA: Computer Equipment: Impair't released on disposal",582,"Other fixed assets disposals","Positive "]
[150740,"FA: Motor Vehicles: Depr'n - eliminated on disposal",582,"Other fixed assets disposals","Positive"]
[150920,"FA: Motor Vehicles: Impair't released on disposal",582,"Other fixed assets disposals","Positive "]
[160920,"FA: AUC: Impair't released on disposal",582,"Other fixed assets disposals","Positive "]
[170840,"FA: Software: Amor'n - eliminated on disposal",582,"Other fixed assets disposals","Positive "]
[170920,"FA: Software: Impair't released on disposal",582,"Other fixed assets disposals","Positive "]
[175840,"FA: Other Intangible FA: Amor'n - eliminated on disposal",582,"Other fixed assets disposals","Positive "]
[175920,"FA: Other Intangible FA: Impair't released on disposal",582,"Other fixed assets disposals","Positive "]
[130500,"FA: L'hold Improv'ts: Disposals",582,"Other fixed assets disposals","Positive"]
[135500,"FA: Plant & Machinery: Disposals",582,"Other fixed assets disposals","Positive"]
[140500,"FA: Furniture & Equipment: Disposals",582,"Other fixed assets disposals","Positive"]
[145500,"FA: Computer Equipment: Disposals",582,"Other fixed assets disposals","Positive"]
[150500,"FA: Motor Vehicles: Disposals",582,"Other fixed assets disposals","Positive"]
[160500,"FA: AUC: Disposals",582,"Other fixed assets disposals","Positive"]
[170500,"FA: Software: Disposals",582,"Other fixed assets disposals","Positive"]
[175500,"FA: Other Intangible FA: Disposals",582,"Other fixed assets disposals","Positive"]
[110210,"FA: F'hold Land: Additions DfE Capital Grant",601,"Land & buildings additions funded by ESFA grants","Positive"]
[115210,"FA: F'hold Buildings: Additions DfE Capital Grant",601,"Land & buildings additions funded by ESFA grants","Positive"]
[120210,"FA: L'hold Land: Additions DfE Capital Grant",601,"Land & buildings additions funded by ESFA grants","Positive"]
[125210,"FA: L'hold Buildings: Additions DfE Capital Grant",601,"Land & buildings additions funded by ESFA grants","Positive"]
[130210,"FA: L'hold Improv'ts: Additions DfE Capital Grant",601,"Land & buildings additions funded by ESFA grants","Positive"]
[110200,"FA: F'hold Land: Additons Free Schools PSBP",605,"Land & buildings donated to the trust by the ESFA (PSPB/Free Schools Programme)","Positive"]
[115200,"FA: F'hold Buildings: Additons Free Schools PSBP",605,"Land & buildings donated to the trust by the ESFA (PSPB/Free Schools Programme)","Positive"]
[120200,"FA: L'hold Land: Additons Free Schools PSBP",605,"Land & buildings donated to the trust by the ESFA (PSPB/Free Schools Programme)","Positive"]
[125200,"FA: L'hold Buildings: Additons Free Schools PSBP",605,"Land & buildings donated to the trust by the ESFA (PSPB/Free Schools Programme)","Positive"]
[130200,"FA: L'hold Improv'ts: Additons Free Schools PSBP",605,"Land & buildings donated to the trust by the ESFA (PSPB/Free Schools Programme)","Positive"]
[160200,"FA: AUC: Additons Free Schools PSBP",605,"Land & buildings donated to the trust by the ESFA (PSPB/Free Schools Programme)","Positive"]
[110410,"FA: F'hold Land: Donations - not from DfE",606,"Local authority donated assets expense","Positive"]
[115410,"FA: F'hold Buildings: Donations - not from DfE",606,"Local authority donated assets expense","Positive"]
[120410,"FA: L'hold Land: Donations - not from DfE",606,"Local authority donated assets expense","Positive"]
[125410,"FA: L'hold Buildings: Donations - not from DfE",606,"Local authority donated assets expense","Positive"]
[130410,"FA: L'hold Improv'ts: Donations - not from DfE",606,"Local authority donated assets expense","Positive"]
[135410,"FA: Plant & Machinery: Donations - not from DfE",606,"Local authority donated assets expense","Positive"]
[140410,"FA: Furniture & Equipment: Donations - not from DfE",606,"Local authority donated assets expense","Positive"]
[145410,"FA: Computer Equipment: Donations - not from DfE",606,"Local authority donated assets expense","Positive"]
[150410,"FA: Motor Vehicles: Donations - not from DfE",606,"Local authority donated assets expense","Positive"]
[160410,"FA: AUC: Donations - not from DfE",606,"Local authority donated assets expense","Positive"]
[110220,"FA: F'hold Land: Additons other capital grant",615,"Land & buildings additions funded by other capital grants","Positive"]
[115220,"FA: F'hold Buildings: Additons other capital grant",615,"Land & buildings additions funded by other capital grants","Positive"]
[120220,"FA: L'hold Land: Additons other capital grant",615,"Land & buildings additions funded by other capital grants","Positive"]
[125220,"FA: L'hold Buildings: Additons other capital grant",615,"Land & buildings additions funded by other capital grants","Positive"]
[130220,"FA: L'hold Improv'ts: Additons other capital grant",615,"Land & buildings additions funded by other capital grants","Positive"]
[110230,"FA: F'hold Land: Additions other",620,"Land & buildings additions funded by reserves","Positive"]
[115230,"FA: F'hold Buildings: Additions other",620,"Land & buildings additions funded by reserves","Positive"]
[120230,"FA: L'hold Land: Additions other",620,"Land & buildings additions funded by reserves","Positive"]
[125230,"FA: L'hold Buildings: Additions other",620,"Land & buildings additions funded by reserves","Positive"]
[130230,"FA: L'hold Improv'ts: Additions other",620,"Land & buildings additions funded by reserves","Positive"]
[135200,"FA: Plant & Machinery: Additons Free Schools PSBP",636,"Other fixed assets additions funded by ESFA grants","Positive"]
[135210,"FA: Plant & Machinery: Additions DfE Capital Grant",636,"Other fixed assets additions funded by ESFA grants","Positive"]
[140200,"FA: Furniture & Equipment: Additons Free Schools PSBP",636,"Other fixed assets additions funded by ESFA grants","Positive"]
[140210,"FA: Furniture & Equipment: Additions DfE Capital Grant",636,"Other fixed assets additions funded by ESFA grants","Positive"]
[145200,"FA: Computer Equipment: Additons Free Schools PSBP",636,"Other fixed assets additions funded by ESFA grants","Positive"]
[145210,"FA: Computer Equipment: Additions DfE Capital Grant",636,"Other fixed assets additions funded by ESFA grants","Positive"]
[150200,"FA: Motor Vehicles: Additons Free Schools PSBP",636,"Other fixed assets additions funded by ESFA grants","Positive"]
[150210,"FA: Motor Vehicles: Additions DfE Capital Grant",636,"Other fixed assets additions funded by ESFA grants","Positive"]
[160210,"FA: AUC: Additions DfE Capital Grant",636,"Other fixed assets additions funded by ESFA grants","Positive"]
[135220,"FA: Plant & Machinery: Additons other capital grant",637,"Other fixed assets additions funded by other capital grants","Positive"]
[140220,"FA: Furniture & Equipment: Additons other capital grant",637,"Other fixed assets additions funded by other capital grants","Positive"]
[145220,"FA: Computer Equipment: Additons other capital grant",637,"Other fixed assets additions funded by other capital grants","Positive"]
[150220,"FA: Motor Vehicles: Additons other capital grant",637,"Other fixed assets additions funded by other capital grants","Positive"]
[160220,"FA: AUC: Additons other capital grant",637,"Other fixed assets additions funded by other capital grants","Positive"]
[135230,"FA: Plant & Machinery: Additions other",638,"Other fixed assets additions funded by reserves","Positive"]
[140230,"FA: Furniture & Equipment: Additions other",638,"Other fixed assets additions funded by reserves","Positive"]
[145230,"FA: Computer Equipment: Additions other",638,"Other fixed assets additions funded by reserves","Positive"]
[150230,"FA: Motor Vehicles: Additions other",638,"Other fixed assets additions funded by reserves","Positive"]
[160230,"FA: AUC: Additions other",638,"Other fixed assets additions funded by reserves","Positive"]
[120940,"FA: L'hold Land: Impair't - academy transfer out",639,"Capital assets transferred of an existing academy out of the trust","Negative"]
[599100,"IN: Academy transfer out: Capital transferred out",639,"Capital assets transferred of an existing academy out of the trust","Negative"]
[110510,"FA: F'hold Land: Transfer out of an academy",639,"Capital assets transferred of an existing academy out of the trust","Negative"]
[110940,"FA: F'hold Land: Impair't - academy transfer out",639,"Capital assets transferred of an existing academy out of the trust","Positive"]
[115510,"FA: F'hold Buildings: Transfer out of an academy",639,"Capital assets transferred of an existing academy out of the trust","Negative"]
[115730,"FA: F'hold Buildings: Depr'n  - academy transfer out",639,"Capital assets transferred of an existing academy out of the trust","Positive"]
[115940,"FA: F'hold Buildings: Impair't - academy transfer out",639,"Capital assets transferred of an existing academy out of the trust","Positive"]
[120510,"FA: L'hold Land: Transfer out of an academy",639,"Capital assets transferred of an existing academy out of the trust","Negative"]
[125510,"FA: L'hold Buildings: Transfer out of an academy",639,"Capital assets transferred of an existing academy out of the trust","Negative"]
[125730,"FA: L'hold Buildings: Depr'n  - academy transfer out",639,"Capital assets transferred of an existing academy out of the trust","Positive"]
[125940,"FA: L'hold Buildings: Impair't - academy transfer out",639,"Capital assets transferred of an existing academy out of the trust","Positive"]
[130510,"FA: L'hold Improv'ts: Transfer out of an academy",639,"Capital assets transferred of an existing academy out of the trust","Negative"]
[130730,"FA: L'hold Improv'ts: Depr'n  - academy transfer out",639,"Capital assets transferred of an existing academy out of the trust","Positive"]
[130940,"FA: L'hold Improv'ts: Impair't - academy transfer out",639,"Capital assets transferred of an existing academy out of the trust","Positive"]
[135510,"FA: Plant & Machinery: Transfer out of an academy",639,"Capital assets transferred of an existing academy out of the trust","Negative"]
[135730,"FA: Plant & Machinery: Depr'n  - academy transfer out",639,"Capital assets transferred of an existing academy out of the trust","Positive"]
[135940,"FA: Plant & Machinery: Impair't - academy transfer out",639,"Capital assets transferred of an existing academy out of the trust","Positive"]
[140510,"FA: Furniture & Equipment: Transfer out of an academy",639,"Capital assets transferred of an existing academy out of the trust","Negative"]
[140730,"FA: Furniture & Equipment: Depr'n  - academy transfer out",639,"Capital assets transferred of an existing academy out of the trust","Positive"]
[140940,"FA: Furniture & Equipment: Impair't - academy transfer out",639,"Capital assets transferred of an existing academy out of the trust","Positive"]
[145510,"FA: Computer Equipment: Transfer out of an academy",639,"Capital assets transferred of an existing academy out of the trust","Negative"]
[145730,"FA: Computer Equipment: Depr'n  - academy transfer out",639,"Capital assets transferred of an existing academy out of the trust","Positive"]
[145940,"FA: Computer Equipment: Impair't - academy transfer out",639,"Capital assets transferred of an existing academy out of the trust","Positive"]
[150510,"FA: Motor Vehicles: Transfer out of an academy",639,"Capital assets transferred of an existing academy out of the trust","Negative"]
[150730,"FA: Motor Vehicles: Depr'n  - academy transfer out",639,"Capital assets transferred of an existing academy out of the trust","Positive"]
[150940,"FA: Motor Vehicles: Impair't - academy transfer out",639,"Capital assets transferred of an existing academy out of the trust","Positive"]
[160510,"FA: AUC: Transfer out of an academy",639,"Capital assets transferred of an existing academy out of the trust","Negative"]
[160940,"FA: AUC: Impair't - academy transfer out",639,"Capital assets transferred of an existing academy out of the trust","Positive"]
[170510,"FA: Software: Transfer out of an academy",639,"Capital assets transferred of an existing academy out of the trust","Negative"]
[170830,"FA: Software: Amor'n  - academy transfer out",639,"Capital assets transferred of an existing academy out of the trust","Positive"]
[170940,"FA: Software: Impair't - academy transfer out",639,"Capital assets transferred of an existing academy out of the trust","Positive"]
[175510,"FA: Other Intangible FA: Transfer out of an academy",639,"Capital assets transferred of an existing academy out of the trust","Negative"]
[175830,"FA: Other Intangible FA: Amor'n  - academy transfer out",639,"Capital assets transferred of an existing academy out of the trust","Positive"]
[175940,"FA: Other Intangible FA: Impair't - academy transfer out",639,"Capital assets transferred of an existing academy out of the trust","Positive"]
["Mapped from AR 21/22","Mapped from AR 21/22",670,"Balance B/Fwd from previous period","N/A"]
[260100,"CA: Bank Accounts: Bank Account 1",700,"Cash at bank and in hand","Positive"]
[270100,"CA: Savings Accounts: Savings Account 1",700,"Cash at bank and in hand","Positive"]
[280100,"CA: Petty Cash: Petty Cash Account 1",700,"Cash at bank and in hand","Positive"]
[310150,"LB: Creditors <1 year: Bank Overdraft",701,"Overdrafts","Negative"]
[892500,"SP: Asset financing: (Gain)/loss on disp of tang FA",710,"Gain/loss on disposal of fixed assets","Positive / Negative"]
[892600,"SP: Asset financing: (Gain)/loss on disp of Intang FA",710,"Gain/loss on disposal of fixed assets","Positive / Negative"]
[892700,"SP: Asset financing: (Gain)/loss on disp of invest's",710,"Gain/loss on disposal of fixed assets","Positive / Negative"]
[895600,"SP: Boarding - supplies: (Gain)/loss on disp of tang FA",710,"Gain/loss on disposal of fixed assets","Positive / Negative"]
[895650,"SP: Boarding - supplies: (Gain)/loss on disp of Intang FA",710,"Gain/loss on disposal of fixed assets","Positive / Negative"]
[895700,"SP: Boarding - supplies: (Gain)/loss on disp of invest's",710,"Gain/loss on disposal of fixed assets","Positive / Negative"]
[870260,"SP: Cost of raising funds: Cost of raising funds - Impair't",712,"Impairment charges","Positive"]
[892300,"SP: Asset financing: Impair't - direct costs",712,"Impairment charges","Positive"]
[892350,"SP: Asset financing: Impair't - indirect costs",712,"Impairment charges","Positive"]
[895850,"SP: Boarding - supplies: Impair't - boarding",712,"Impairment charges","Positive"]
[892100,"SP: Asset financing: Depr'n - direct costs - buildings",715,"Buildings depreciation","Positive"]
[892150,"SP: Asset financing: Depr'n - indirect costs - buildings",715,"Buildings depreciation","Positive"]
[895750,"SP: Boarding - supplies: Depr'n - boarding - buildings",715,"Buildings depreciation","Positive"]
[870220,"SP: Cost of raising funds: Cost of raising funds - Depr'n",717,"Other assets owned depreciation","Positive"]
[870240,"SP: Cost of raising funds: Cost of raising funds - amortisation",717,"Other assets owned depreciation","Positive"]
[872550,"SP: Teaching School Hub: Depr'n",717,"Other assets owned depreciation","Positive"]
[892110,"SP: Asset financing: Depr'n - direct costs - other assets",717,"Other assets owned depreciation","Positive"]
[892160,"SP: Asset financing: Depr'n - indirect costs - other assets",717,"Other assets owned depreciation","Positive"]
[892200,"SP: Asset financing: Amortisation - direct costs",717,"Other assets owned depreciation","Positive"]
[892250,"SP: Asset financing: Amortisation - indirect costs",717,"Other assets owned depreciation","Positive"]
[895760,"SP: Boarding - supplies: Depr'n - boarding - other assets",717,"Other assets owned depreciation","Positive"]
[895800,"SP: Boarding - supplies: Amortisation - boarding",717,"Other assets owned depreciation","Positive"]
[180510,"FA: Subsidiaries (cost): Transfer out of an academy",725,"Investments","Negative "]
[180620,"FA: Subsidiaries (cost): Reclassified from current invest",725,"Investments","Negative "]
[180630,"FA: Subsidiaries (cost): Reclassified to current invest",725,"Investments","Negative "]
[180640,"FA: Subsidiaries (cost): Reclassified within fixed invest",725,"Investments","Positive / Negative"]
[180910,"FA: Subsidiaries (cost): Impair't charged",725,"Investments","Negative "]
[181100,"FA: Investment Properties (cost): Cost brought forward",725,"Investments","Positive / Negative"]
[181510,"FA: Investment Properties (cost): Transfer out of an academy",725,"Investments","Negative "]
[181630,"FA: Investment Properties (cost): Reclassified to current invest",725,"Investments","Negative "]
[181640,"FA: Investment Properties (cost): Reclassified within fixed invest",725,"Investments","Positive / Negative"]
[181910,"FA: Investment Properties (cost): Impair't charged",725,"Investments","Negative "]
[182510,"FA: Shares/Bonds (cost): Transfer out of an academy",725,"Investments","Negative "]
[182630,"FA: Shares/Bonds (cost): Reclassified to current invest",725,"Investments","Negative "]
[182640,"FA: Shares/Bonds (cost): Reclassified within fixed invest",725,"Investments","Positive / Negative"]
[182910,"FA: Shares/Bonds (cost): Impair't charged",725,"Investments","Negative "]
[183510,"FA: Other Investments (cost): Transfer out of an academy",725,"Investments","Negative "]
[183630,"FA: Other Investments (cost): Reclassified to current invest",725,"Investments","Negative "]
[183640,"FA: Other Investments (cost): Reclassified within fixed invest",725,"Investments","Positive / Negative"]
[183910,"FA: Other Investments (cost): Impair't charged",725,"Investments","Negative "]
[184510,"FA: Investment Property (FV): Transfer out of an academy",725,"Investments","Negative "]
[184630,"FA: Investment Property (FV): Reclassified to current invest",725,"Investments","Negative "]
[184640,"FA: Investment Property (FV): Reclassified within fixed invest",725,"Investments","Positive / Negative"]
[184910,"FA: Investment Property (FV): Impair't charged",725,"Investments","Positive / Negative"]
[185510,"FA: Managed funds (FV): Transfer out of an academy",725,"Investments","Negative "]
[185630,"FA: Managed funds (FV): Reclassified to current invest",725,"Investments","Negative "]
[185640,"FA: Managed funds (FV): Reclassified within fixed invest",725,"Investments","Positive / Negative"]
[185910,"FA: Managed funds (FV): Impair't charged",725,"Investments","Positive / Negative"]
[186510,"FA: Cash Deposits (FV): Transfer out of an academy",725,"Investments","Negative "]
[186630,"FA: Cash Deposits (FV): Reclassified to current invest",725,"Investments","Negative "]
[186640,"FA: Cash Deposits (FV): Reclassified within fixed invest",725,"Investments","Positive / Negative"]
[186910,"FA: Cash Deposits (FV): Impair't charged",725,"Investments","Positive / Negative"]
[187510,"FA: Shares/Bonds (FV): Transfer out of an academy",725,"Investments","Negative "]
[187630,"FA: Shares/Bonds (FV): Reclassified to current invest",725,"Investments","Negative "]
[187640,"FA: Shares/Bonds (FV): Reclassified within fixed invest",725,"Investments","Positive / Negative"]
[187910,"FA: Shares/Bonds (FV): Impair't charged",725,"Investments","Positive / Negative"]
[188630,"FA: Other Investments (FV): Reclassified to current invest",725,"Investments","Negative "]
[188640,"FA: Other Investments (FV): Reclassified within fixed invest",725,"Investments","Positive / Negative"]
[188910,"FA: Other Investments (FV): Impair't charged",725,"Investments","Positive / Negative"]
[210510,"CA: Subsidiaries (cost): Transfer out of an academy",725,"Investments","Negative "]
[210660,"CA: Subsidiaries (cost): Reclassified to fixed invest",725,"Investments","Negative "]
[210670,"CA: Subsidiaries (cost): Reclassify within current invest",725,"Investments","Positive / Negative"]
[210910,"CA: Subsidiaries (cost): Impair't charged",725,"Investments","Negative "]
[211510,"CA: Investment Properties (cost): Transfer out of an academy",725,"Investments","Negative "]
[211660,"CA: Investment Properties (cost): Reclassified to fixed invest",725,"Investments","Negative "]
[211670,"CA: Investment Properties (cost): Reclassify within current invest",725,"Investments","Positive / Negative"]
[211910,"CA: Investment Properties (cost): Impair't charged",725,"Investments","Negative "]
[212510,"CA: Shares/Bonds (cost): Transfer out of an academy",725,"Investments","Negative "]
[212660,"CA: Shares/Bonds (cost): Reclassified to fixed invest",725,"Investments","Negative "]
[212670,"CA: Shares/Bonds (cost): Reclassify within current invest",725,"Investments","Positive / Negative"]
[212910,"CA: Shares/Bonds (cost): Impair't charged",725,"Investments","Negative "]
[213510,"CA: Other Investments (cost): Transfer out of an academy",725,"Investments","Negative "]
[213660,"CA: Other Investments (cost): Reclassified to fixed invest",725,"Investments","Negative "]
[213670,"CA: Other Investments (cost): Reclassify within current invest",725,"Investments","Positive / Negative"]
[213910,"CA: Other Investments (cost): Impair't charged",725,"Investments","Negative "]
[214510,"CA: Investment Property (FV): Transfer out of an academy",725,"Investments","Negative "]
[214660,"CA: Investment Property (FV): Reclassified to fixed invest",725,"Investments","Negative "]
[214670,"CA: Investment Property (FV): Reclassify within current invest",725,"Investments","Positive / Negative"]
[214910,"CA: Investment Property (FV): Impair't charged",725,"Investments","Negative "]
[215510,"CA: Managed funds (FV): Transfer out of an academy",725,"Investments","Negative "]
[215660,"CA: Managed funds (FV): Reclassified to fixed invest",725,"Investments","Negative "]
[215670,"CA: Managed funds (FV): Reclassify within current invest",725,"Investments","Positive / Negative"]
[215910,"CA: Managed funds (FV): Impair't charged",725,"Investments","Negative "]
[216510,"CA: Cash Deposits (FV): Transfer out of an academy",725,"Investments","Negative "]
[216660,"CA: Cash Deposits (FV): Reclassified to fixed invest",725,"Investments","Negative "]
[216670,"CA: Cash Deposits (FV): Reclassify within current invest",725,"Investments","Positive / Negative"]
[216910,"CA: Cash Deposits (FV): Impair't charged",725,"Investments","Negative "]
[217510,"CA: Shares/Bonds (FV): Transfer out of an academy",725,"Investments","Negative "]
[217660,"CA: Shares/Bonds (FV): Reclassified to fixed invest",725,"Investments","Negative "]
[217670,"CA: Shares/Bonds (FV): Reclassify within current invest",725,"Investments","Positive / Negative"]
[217910,"CA: Shares/Bonds (FV): Impair't charged",725,"Investments","Negative "]
[218510,"CA: Other Investments (FV): Transfer out of an academy",725,"Investments","Negative "]
[218660,"CA: Other Investments (FV): Reclassified to fixed invest",725,"Investments","Negative "]
[218670,"CA: Other Investments (FV): Reclassify within current invest",725,"Investments","Positive / Negative"]
[218910,"CA: Other Investments (FV): Impair't charged",725,"Investments","Negative "]
[180100,"FA: Subsidiaries (cost): Cost brought forward",725,"Investments","Positive"]
[180200,"FA: Subsidiaries (cost): Additions",725,"Investments","Positive"]
[180300,"FA: Subsidiaries (cost): Transfer on conversion (LA)",725,"Investments","Positive"]
[180310,"FA: Subsidiaries (cost): Transfer on conversion (not LA)",725,"Investments","Positive"]
[180320,"FA: Subsidiaries (cost): Transfer in - existing academy",725,"Investments","Positive"]
[181200,"FA: Investment Properties (cost): Additions",725,"Investments","Positive"]
[181300,"FA: Investment Properties (cost): Transfer on conversion (LA)",725,"Investments","Positive"]
[181310,"FA: Investment Properties (cost): Transfer on conversion (not LA)",725,"Investments","Positive"]
[181320,"FA: Investment Properties (cost): Transfer in - existing academy",725,"Investments","Positive"]
[181620,"FA: Investment Properties (cost): Reclassified from current invest",725,"Investments","Positive"]
[182100,"FA: Shares/Bonds (cost): Cost brought forward",725,"Investments","Positive"]
[182200,"FA: Shares/Bonds (cost): Additions",725,"Investments","Positive"]
[182300,"FA: Shares/Bonds (cost): Transfer on conversion (LA)",725,"Investments","Positive"]
[182310,"FA: Shares/Bonds (cost): Transfer on conversion (not LA)",725,"Investments","Positive"]
[182320,"FA: Shares/Bonds (cost): Transfer in - existing academy",725,"Investments","Positive"]
[182620,"FA: Shares/Bonds (cost): Reclassified from current invest",725,"Investments","Positive"]
[183100,"FA: Other Investments (cost): Cost brought forward",725,"Investments","Positive"]
[183200,"FA: Other Investments (cost): Additions",725,"Investments","Positive"]
[183300,"FA: Other Investments (cost): Transfer on conversion (LA)",725,"Investments","Positive"]
[183310,"FA: Other Investments (cost): Transfer on conversion (not LA)",725,"Investments","Positive"]
[183320,"FA: Other Investments (cost): Transfer in - existing academy",725,"Investments","Positive"]
[183620,"FA: Other Investments (cost): Reclassified from current invest",725,"Investments","Positive"]
[184100,"FA: Investment Property (FV): Cost brought forward",725,"Investments","Positive"]
[184200,"FA: Investment Property (FV): Additions",725,"Investments","Positive"]
[184300,"FA: Investment Property (FV): Transfer on conversion (LA)",725,"Investments","Positive"]
[184310,"FA: Investment Property (FV): Transfer on conversion (not LA)",725,"Investments","Positive"]
[184320,"FA: Investment Property (FV): Transfer in - existing academy",725,"Investments","Positive"]
[184620,"FA: Investment Property (FV): Reclassified from current invest",725,"Investments","Positive"]
[184680,"FA: Investment Property (FV): Period end fair value gain/loss",725,"Investments","Positive / Negative"]
[185100,"FA: Managed funds (FV): Cost brought forward",725,"Investments","Positive"]
[185200,"FA: Managed funds (FV): Additions",725,"Investments","Positive"]
[185300,"FA: Managed funds (FV): Transfer on conversion (LA)",725,"Investments","Positive"]
[185310,"FA: Managed funds (FV): Transfer on conversion (not LA)",725,"Investments","Positive"]
[185320,"FA: Managed funds (FV): Transfer in - existing academy",725,"Investments","Positive"]
[185620,"FA: Managed funds (FV): Reclassified from current invest",725,"Investments","Positive"]
[185680,"FA: Managed funds (FV): Period end fair value gain/loss",725,"Investments","Positive / Negative"]
[186100,"FA: Cash Deposits (FV): Cost brought forward",725,"Investments","Positive"]
[186200,"FA: Cash Deposits (FV): Additions",725,"Investments","Positive"]
[186300,"FA: Cash Deposits (FV): Transfer on conversion (LA)",725,"Investments","Positive"]
[186310,"FA: Cash Deposits (FV): Transfer on conversion (not LA)",725,"Investments","Positive"]
[186320,"FA: Cash Deposits (FV): Transfer in - existing academy",725,"Investments","Positive"]
[186620,"FA: Cash Deposits (FV): Reclassified from current invest",725,"Investments","Positive"]
[186680,"FA: Cash Deposits (FV): Period end fair value gain/loss",725,"Investments","Positive / Negative"]
[187100,"FA: Shares/Bonds (FV): Cost brought forward",725,"Investments","Positive"]
[187200,"FA: Shares/Bonds (FV): Additions",725,"Investments","Positive"]
[187300,"FA: Shares/Bonds (FV): Transfer on conversion (LA)",725,"Investments","Positive"]
[187310,"FA: Shares/Bonds (FV): Transfer on conversion (not LA)",725,"Investments","Positive"]
[187320,"FA: Shares/Bonds (FV): Transfer in - existing academy",725,"Investments","Positive"]
[187620,"FA: Shares/Bonds (FV): Reclassified from current invest",725,"Investments","Positive"]
[187680,"FA: Shares/Bonds (FV): Period end fair value gain/loss",725,"Investments","Positive / Negative"]
[188100,"FA: Other Investments (FV): Cost brought forward",725,"Investments","Positive"]
[188200,"FA: Other Investments (FV): Additions",725,"Investments","Positive"]
[188300,"FA: Other Investments (FV): Transfer on conversion (LA)",725,"Investments","Positive"]
[188310,"FA: Other Investments (FV): Transfer on conversion (not LA)",725,"Investments","Positive"]
[188320,"FA: Other Investments (FV): Transfer in - existing academy",725,"Investments","Positive"]
[188510,"FA: Other Investments (FV): Transfer out of an academy",725,"Investments","Positive"]
[188620,"FA: Other Investments (FV): Reclassified from current invest",725,"Investments","Positive"]
[188680,"FA: Other Investments (FV): Period end fair value gain/loss",725,"Investments","Positive / Negative"]
[210100,"CA: Subsidiaries (cost): Cost brought forward",725,"Investments","Positive"]
[210200,"CA: Subsidiaries (cost): Additions",725,"Investments","Positive"]
[210300,"CA: Subsidiaries (cost): Transfer on conversion (LA)",725,"Investments","Positive"]
[210310,"CA: Subsidiaries (cost): Transfer on conversion (not LA)",725,"Investments","Positive"]
[210320,"CA: Subsidiaries (cost): Transfer in - existing academy",725,"Investments","Positive"]
[210650,"CA: Subsidiaries (cost): Reclassified from fixed invest",725,"Investments","Positive"]
[211100,"CA: Investment Properties (cost): Cost brought forward",725,"Investments","Positive"]
[211200,"CA: Investment Properties (cost): Additions",725,"Investments","Positive"]
[211300,"CA: Investment Properties (cost): Transfer on conversion (LA)",725,"Investments","Positive"]
[211310,"CA: Investment Properties (cost): Transfer on conversion (not LA)",725,"Investments","Positive"]
[211320,"CA: Investment Properties (cost): Transfer in - existing academy",725,"Investments","Positive"]
[211650,"CA: Investment Properties (cost): Reclassified from fixed invest",725,"Investments","Positive"]
[212100,"CA: Shares/Bonds (cost): Cost brought forward",725,"Investments","Positive"]
[212200,"CA: Shares/Bonds (cost): Additions",725,"Investments","Positive"]
[212300,"CA: Shares/Bonds (cost): Transfer on conversion (LA)",725,"Investments","Positive"]
[212310,"CA: Shares/Bonds (cost): Transfer on conversion (not LA)",725,"Investments","Positive"]
[212320,"CA: Shares/Bonds (cost): Transfer in - existing academy",725,"Investments","Positive"]
[212650,"CA: Shares/Bonds (cost): Reclassified from fixed invest",725,"Investments","Positive"]
[213100,"CA: Other Investments (cost): Cost brought forward",725,"Investments","Positive"]
[213200,"CA: Other Investments (cost): Additions",725,"Investments","Positive"]
[213300,"CA: Other Investments (cost): Transfer on conversion (LA)",725,"Investments","Positive"]
[213310,"CA: Other Investments (cost): Transfer on conversion (not LA)",725,"Investments","Positive"]
[213320,"CA: Other Investments (cost): Transfer in - existing academy",725,"Investments","Positive"]
[213650,"CA: Other Investments (cost): Reclassified from fixed invest",725,"Investments","Positive"]
[214100,"CA: Investment Property (FV): Cost brought forward",725,"Investments","Positive"]
[214200,"CA: Investment Property (FV): Additions",725,"Investments","Positive"]
[214300,"CA: Investment Property (FV): Transfer on conversion (LA)",725,"Investments","Positive"]
[214310,"CA: Investment Property (FV): Transfer on conversion (not LA)",725,"Investments","Positive"]
[214320,"CA: Investment Property (FV): Transfer in - existing academy",725,"Investments","Positive"]
[214650,"CA: Investment Property (FV): Reclassified from fixed invest",725,"Investments","Positive"]
[214680,"CA: Investment Property (FV): Period end fair value gain/loss",725,"Investments","Positive / Negative"]
[215100,"CA: Managed funds (FV): Cost brought forward",725,"Investments","Positive"]
[215200,"CA: Managed funds (FV): Additions",725,"Investments","Positive"]
[215300,"CA: Managed funds (FV): Transfer on conversion (LA)",725,"Investments","Positive"]
[215310,"CA: Managed funds (FV): Transfer on conversion (not LA)",725,"Investments","Positive"]
[215320,"CA: Managed funds (FV): Transfer in - existing academy",725,"Investments","Positive"]
[215650,"CA: Managed funds (FV): Reclassified from fixed invest",725,"Investments","Positive"]
[215680,"CA: Managed funds (FV): Period end fair value gain/loss",725,"Investments","Positive / Negative"]
[216100,"CA: Cash Deposits (FV): Cost brought forward",725,"Investments","Positive"]
[216200,"CA: Cash Deposits (FV): Additions",725,"Investments","Positive"]
[216300,"CA: Cash Deposits (FV): Transfer on conversion (LA)",725,"Investments","Positive"]
[216310,"CA: Cash Deposits (FV): Transfer on conversion (not LA)",725,"Investments","Positive"]
[216320,"CA: Cash Deposits (FV): Transfer in - existing academy",725,"Investments","Positive"]
[216650,"CA: Cash Deposits (FV): Reclassified from fixed invest",725,"Investments","Positive"]
[216680,"CA: Cash Deposits (FV): Period end fair value gain/loss",725,"Investments","Positive / Negative"]
[217100,"CA: Shares/Bonds (FV): Cost brought forward",725,"Investments","Positive"]
[217200,"CA: Shares/Bonds (FV): Additions",725,"Investments","Positive"]
[217300,"CA: Shares/Bonds (FV): Transfer on conversion (LA)",725,"Investments","Positive"]
[217310,"CA: Shares/Bonds (FV): Transfer on conversion (not LA)",725,"Investments","Positive"]
[217320,"CA: Shares/Bonds (FV): Transfer in - existing academy",725,"Investments","Positive"]
[217650,"CA: Shares/Bonds (FV): Reclassified from fixed invest",725,"Investments","Positive"]
[217680,"CA: Shares/Bonds (FV): Period end fair value gain/loss",725,"Investments","Positive / Negative"]
[218100,"CA: Other Investments (FV): Cost brought forward",725,"Investments","Positive"]
[218200,"CA: Other Investments (FV): Additions",725,"Investments","Positive"]
[218300,"CA: Other Investments (FV): Transfer on conversion (LA)",725,"Investments","Positive"]
[218310,"CA: Other Investments (FV): Transfer on conversion (not LA)",725,"Investments","Positive"]
[218320,"CA: Other Investments (FV): Transfer in - existing academy",725,"Investments","Positive"]
[218650,"CA: Other Investments (FV): Reclassified from fixed invest",725,"Investments","Positive"]
[218680,"CA: Other Investments (FV): Period end fair value gain/loss",725,"Investments","Positive / Negative"]
[180500,"FA: Subsidiaries (cost): Disposals",730,"Investment liquidations","Positive"]
[181500,"FA: Investment Properties (cost): Disposals",730,"Investment liquidations","Positive"]
[182500,"FA: Shares/Bonds (cost): Disposals",730,"Investment liquidations","Positive"]
[183500,"FA: Other Investments (cost): Disposals",730,"Investment liquidations","Positive"]
[184500,"FA: Investment Property (FV): Disposals",730,"Investment liquidations","Positive"]
[185500,"FA: Managed funds (FV): Disposals",730,"Investment liquidations","Positive"]
[186500,"FA: Cash Deposits (FV): Disposals",730,"Investment liquidations","Positive"]
[187500,"FA: Shares/Bonds (FV): Disposals",730,"Investment liquidations","Positive"]
[188500,"FA: Other Investments (FV): Disposals",730,"Investment liquidations","Positive"]
[210500,"CA: Subsidiaries (cost): Disposals",730,"Investment liquidations","Positive"]
[211500,"CA: Investment Properties (cost): Disposals",730,"Investment liquidations","Positive"]
[212500,"CA: Shares/Bonds (cost): Disposals",730,"Investment liquidations","Positive"]
[213500,"CA: Other Investments (cost): Disposals",730,"Investment liquidations","Positive"]
[214500,"CA: Investment Property (FV): Disposals",730,"Investment liquidations","Positive"]
[215500,"CA: Managed funds (FV): Disposals",730,"Investment liquidations","Positive"]
[216500,"CA: Cash Deposits (FV): Disposals",730,"Investment liquidations","Positive"]
[217500,"CA: Shares/Bonds (FV): Disposals",730,"Investment liquidations","Positive"]
[218500,"CA: Other Investments (FV): Disposals",730,"Investment liquidations","Positive"]
[350150,"LB: Provisions: Charged in year",736,"Provision increase","Positive"]
[350200,"LB: Provisions: Academy transfer in",736,"Provision increase","Positive"]
[350250,"LB: Provisions: Academy conversions",736,"Provision increase","Positive"]
[350300,"LB: Provisions: Academy transfer out",737,"Provisions release (enter as a negative value)","Negative"]
[350400,"LB: Provisions: Released in year",737,"Provisions release (enter as a negative value)","Negative"]
[350350,"LB: Provisions: Utilised in year",738,"Provision utilisation","Negative"]
[330100,"LB: Loans: DfE Group: Balance brought forward",780,"Opening outstanding loans","Positive"]
[335100,"LB: Loans: other govt bodies: Balance brought forward",780,"Opening outstanding loans","Positive"]
[340100,"LB: Loans: non-govt bodies: Balance brought forward",780,"Opening outstanding loans","Positive"]
[330150,"LB: Loans: DfE Group: New borrowings",785,"Increase/(Decrease) in outstanding loans","Positive"]
[330200,"LB: Loans: DfE Group: Academy transfer in",785,"Increase/(Decrease) in outstanding loans","Positive"]
[330250,"LB: Loans: DfE Group: Academy conversions",785,"Increase/(Decrease) in outstanding loans","Positive"]
[330300,"LB: Loans: DfE Group: Academy transfer out",785,"Increase/(Decrease) in outstanding loans","Positive"]
[330350,"LB: Loans: DfE Group: Repayment of loan",785,"Increase/(Decrease) in outstanding loans","Positive/Negative"]
[330400,"LB: Loans: DfE Group: Interest charged",785,"Increase/(Decrease) in outstanding loans","Positive"]
[335150,"LB: Loans: other govt bodies: New borrowings",785,"Increase/(Decrease) in outstanding loans","Positive"]
[335200,"LB: Loans: other govt bodies: Academy transfer in",785,"Increase/(Decrease) in outstanding loans","Positive"]
[335250,"LB: Loans: other govt bodies: Academy conversions",785,"Increase/(Decrease) in outstanding loans","Positive"]
[335300,"LB: Loans: other govt bodies: Academy transfer out",785,"Increase/(Decrease) in outstanding loans","Positive"]
[335350,"LB: Loans: other govt bodies: Repayment of loan",785,"Increase/(Decrease) in outstanding loans","Positive/Negative"]
[335400,"LB: Loans: other govt bodies: Interest charged",785,"Increase/(Decrease) in outstanding loans","Positive"]
[340150,"LB: Loans: non-govt bodies: New borrowings",785,"Increase/(Decrease) in outstanding loans","Positive"]
[340200,"LB: Loans: non-govt bodies: Academy transfer in",785,"Increase/(Decrease) in outstanding loans","Positive"]
[340250,"LB: Loans: non-govt bodies: Academy conversions",785,"Increase/(Decrease) in outstanding loans","Positive"]
[340300,"LB: Loans: non-govt bodies: Academy transfer out",785,"Increase/(Decrease) in outstanding loans","Positive"]
[340350,"LB: Loans: non-govt bodies: Repayment of loan",785,"Increase/(Decrease) in outstanding loans","Positive/Negative"]
[340400,"LB: Loans: non-govt bodies: Interest charged",785,"Increase/(Decrease) in outstanding loans","Positive"]