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[null,"Budget forecast return (BFR) 2025"]
[null,"There are 7 tabs in this workbook to work through excluding the guidance and min/max tables tabs."]
[]
[null,"Protected sheets \nThe worksheets are protected with the password 'BFR'. You can remove the protection to inspect how the workbook is structured. \nIf 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."]
[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."]
[]
[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."]
[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,"Updates to the BFR 2025 form"]
[null,"We have made some changes to the BFR 2025 form, including:\n• improved helptexts throughout the form to help trusts better understand what information is required\n"]
[null,"\n• updated the reserve balance details section for trusts whose revenue reserves are more than 20% of their total revenue income to better understand trusts’ plans for them. You can find more information in section 5.8 Academy trust reserves in the BFR guidance"]
[null,"• increased the input values limit for lines 310 and 3100 to enable large MATs with high staff costs to enter large values "]
[null,"• updated the 2024 to 2025 Chart of accounts (CoA) to include account codes for revenue information and communication technology (ICT) spend categories. Further guidance is available in Academies chart of accounts and automating the account return"]
[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. "]
[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. "]
[null,"Queries"]
[null,"If you have a query about completing your BFR return please contact the DfE using the Customer Help Portal."]
[]
[null,"Academies Chart of Accounts \nIf 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"]
[null,"3 year forecast section"]
[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 DfE better understand which trusts may benefit from further support."]
[null,"All trusts must complete the three year forecast section, providing commentary on your underlying assumptions. "]
[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 is also a section to record transfers between revenue and capital. "]
[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 DfE."]
[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."]
[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 and pragmatic. It is important that your trust's governing body have agreed the forecasts and the assumptions underpinning them, before submitting your return."]
[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 DfE by 28th August 2025."]
[null,"We recommend academy trusts use this workbook to collect the information and transfer these details onto the online form."]
[null,"1.1 Scope "]
[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 2025 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."]
[null,"1.2 The online form"]
[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."]
[null,"1.3 Using the Excel workbook"]
[null,"All blue cells require you to enter text"]
[null,"The Financial Questions (FQ's) 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 2025 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 2025 tab. Most FQs require a Yes or No response. If you select 'Yes' then you'll be asked to respond to a question."]
[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 1st May 2025 must submit a completed online BFR to DfE by 28th August 2025. The collection is open for completion from 3rd June 2025."]
[null,"The online form guidance provides further information about timelines and what's required when submitting the BFR."]
[null,"Part 2:  Budget forecast return workbook"]
[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. "]
[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."]
[null,"2.3 Guidance for various sections"]
[null,"2.3.1 Revenue "]
[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 2025' 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. "]
[null,"Pupil numbers"]
[null,"Input the actual/estimated total number of pre and post 16 students in your trust as at the October census date in the year of input for whom you receive GAG funding. This should not be rounded to the nearest ‘000. Please input the pupil numbers first, to be able to continue with the rest of your BFR."]
[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 Annual 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. Include Core School Budget Grant (CSBG). Exclude any deductions for the RPA Scheme (insurance scheme), loan repayments, start-up grants 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 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."]
[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 DfE. 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 family revenue grants - This should only be used for grants from the DfE family, National College of Teaching and Leadership, Standards Testing Agency, or Office of the Children's Commissioner."]
[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 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 (excluding DfE and local authority) 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."]
[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."]
[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)."]
[null,"Total revenue income (line 298)"]
[null,"This is the sum of total DfE 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 2025’ and the 2024/25 total balance in line 298 (Line 430 divided by line 298)."]
[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 and bought in supply costs. Exclude third-party IT support and instead 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 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 to 342 ."]
[null,"·        line 379 Building repair & maintenance / Building improvements (Disclosure only) – 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 capitalised and 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. If your trust is entirely Church owned or has some Church academies, include all spend on building repairs and maintenance / building improvements that your trust has paid for. If your Diocese has paid for this work, do not include in line 378."]
[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 – We have pre-populated your balance b/f for 1 Sep 23 with the figures from your prior year accounts return. A worked example is within the guidance. 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. "]
[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 2025’ and the 2024/25 total balance in line 298 (Line 430 divided by line 298). Provide an explanation where there are any deficits."]
[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 2025' and line 298. This data will provide the DfE 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 the 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 up queries later in the year. \nYou must select at least one from this list of options: "]
[null,"·    ‘IT and systems’ "]
[null,"·    ‘Pupil provision’"]
[null,"·    ‘staff provision’"]
[null,"·    ‘Finance and Strategy’ "]
[null,"·    ‘New buildings and estates projects’ "]
[null,"·    ‘Maintenance & Improvements to existing buildings & estates projects’ "]
[null,"·    ‘other spend’ 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 DfE."]
[null,"·        line 520 value of any capital donation of an asset from the DfE for PSPB/free schools programme – Include the value of any asset that has been transferred, or is due to be transferred from the DfE to the trust where the DfE 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 DfE that is not included in lines 510 or 520, for example CIF/SCA funding. If you have received any RAAC funding that relates to capital, please include this here."]
[null,"·        line 540 other DfE family capital grants – Enter the value of any capital grants from DfE family bodies, such as the national college, 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."]
[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 proceeds only."]
[null,"·        line 582 other fixed assets – Disposal proceeds only."]
[null,"Transfer to revenue from capital (line 585)"]
[null,"This should balance 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 DfE grants - Include any expenditure of grant received from the DfE 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 DfE – Include the value of any asset that has been transferred, or due to be transferred from the DfE to the trust where the DfE has procured the capital works centrally under the Priority Schools Building Programme (PSBP) or Free Schools Programme. This should be equal 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 family) include lottery funding, Sport England, Local Authorities, The Football Association."]
[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 DfE grants – Include any expenditure of DfE 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, include this in here."]
[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 family) include lottery funding, Sport England, Local Authorities, The Football Association. If your trust has had any major maintenance work completed that has been capitalised, 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 equal to 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 the balances held in all academy trust bank accounts plus any miscellaneous cash holdings, for example petty cash balances. This will also include cash equivalents, being short-term highly liquid investments with a short maturity, for example short-term money market deposits.  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. Losses are entered as positive and gains as negative."]
[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 the total value of your investments as at the specified dates. Increases to the total value could be as a result of the purchase of new fixed income or equity investments."]
[null,"·        line 730 investment liquidations – Include cash or cash equivalents received as a result of investment liquidations. This is a disclosure only line and will not result in double-counting in line 700."]
[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 DfE buildings only, excluding depreciation relating to owned assets, donated assets or other non DfE buildings during the year."]
[null,"·        line 716 other assets donated depreciation – Include depreciation charges for non DfE donated assets."]
[null,"·        line 717 other assets owned depreciation – Include depreciation charges for other owned assets, excluding DfE buildings or non DfE donated 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 should equal line 430 , however, it may not match due to any changes in the structure of your trust. For SATs, this is a calculated field from lines 1000 and 1002 ONLY. For MATs this is a calculated field from lines 1000, 1002 and 800. For this line to populate, enter your figures into line 1000, 1002, and/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 – Pooled Funding: When GAG funding is fully pooled, this will be the trust's total reserves.  This applies to all SATs. Non-Pooled Funding: MATs only. If your GAG funding is not fully pooled, and you hold reserves centrally and at academy level, adjust the centrally held reserves in line 1000 to show the value of reserves held centrally, and then the reserve balances for each academy within the 800 lines. If you only hold reserve balances centrally, and not at academy level, this should equal line 430. Once lines 1000 and/or 800 are populated, then line 1001 will populate automatically."]
[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 entered up to 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 up to 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, DfE 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, DfE 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 2025/2026/2027 – Maps to line 410. Opening revenue reserve balances."]
[null,"Line 4300 Revenue Reserve balance c\\f 31 August 2026/2027/2028 – 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 2026/2027/2028 – 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":128,"n_cols":24,"rows_kept":128,"cut":false,"hidden":false,"merged":[[2,2,2,10],[2,12,2,17],[4,12,4,17],[6,12,6,17],[8,12,8,17],[24,2,24,10],[25,2,25,10],[25,12,25,17],[26,2,26,10],[26,12,26,17],[27,2,27,10],[27,12,27,17],[14,12,14,17],[19,4,19,10],[19,12,19,17],[20,4,20,10],[20,12,20,17],[31,2,31,10],[31,12,31,17],[32,2,32,10],[32,12,32,17],[33,2,33,10],[33,12,33,17],[28,2,28,10],[28,12,28,17],[29,2,29,10],[29,12,29,17],[30,2,30,10],[30,12,30,17],[37,2,37,10],[37,12,37,17],[38,2,38,10],[38,12,38,17],[39,2,39,10],[39,12,39,17],[34,2,34,10],[34,12,34,17],[35,2,35,10],[35,12,35,17],[36,2,36,10],[36,12,36,17],[43,2,43,10],[43,12,43,17],[44,2,44,10],[44,12,44,17],[45,2,45,10],[45,12,45,17],[40,2,40,10],[40,12,40,17],[41,2,41,10],[41,12,41,17],[42,2,42,10],[42,12,42,17],[49,2,49,10],[49,12,49,17],[50,2,50,10],[50,12,50,17],[51,2,51,10],[51,12,51,17],[46,2,46,10],[46,12,46,17],[47,2,47,10],[47,12,47,17],[48,2,48,10],[48,12,48,17],[55,2,55,10],[55,12,55,17],[56,2,56,10],[56,12,56,17],[57,2,57,10],[57,12,57,17],[52,2,52,10],[52,12,52,17],[53,2,53,10],[53,12,53,17],[54,2,54,10],[54,12,54,17],[61,2,61,10],[61,12,61,17],[62,2,62,10],[62,12,62,17],[63,2,63,10],[63,12,63,17],[58,2,58,10],[58,12,58,17],[59,2,59,10],[59,12,59,17],[60,2,60,10],[60,12,60,17],[67,2,67,10],[67,12,67,17],[68,2,68,10],[68,12,68,17],[69,2,69,10],[69,12,69,17],[64,2,64,10],[64,12,64,17],[65,2,65,10],[65,12,65,17],[66,2,66,10],[66,12,66,17],[73,2,73,10],[73,12,73,17],[74,2,74,10],[74,12,74,17],[75,2,75,10],[75,12,75,17],[70,2,70,10],[70,12,70,17],[71,2,71,10],[71,12,71,17],[72,2,72,10],[72,12,72,17],[79,2,79,10],[79,12,79,17],[80,2,80,10],[80,12,80,17],[81,2,81,10],[81,12,81,17],[76,2,76,10],[76,12,76,17],[77,2,77,10],[77,12,77,17],[78,2,78,10],[78,12,78,17],[85,2,85,10],[85,12,85,17],[86,2,86,10],[86,12,86,17],[87,2,87,10],[87,12,87,17],[82,2,82,10],[82,12,82,17],[83,2,83,10],[83,12,83,17],[84,2,84,10],[84,12,84,17],[91,2,91,10],[91,12,91,17],[92,2,92,10],[92,12,92,17],[93,2,93,10],[93,12,93,17],[88,2,88,10],[88,12,88,17],[89,2,89,10],[89,12,89,17],[90,2,90,10],[90,12,90,17],[97,2,97,10],[97,12,97,17],[98,2,98,10],[98,12,98,17],[99,2,99,10],[99,12,99,17],[94,2,94,10],[94,12,94,17],[95,2,95,10],[95,12,95,17],[96,2,96,10],[96,12,96,17],[103,2,103,10],[103,12,103,17],[104,2,104,10],[104,12,104,17],[105,2,105,10],[105,12,105,17],[100,2,100,10],[100,12,100,17],[101,2,101,10],[101,12,101,17],[102,2,102,10],[102,12,102,17],[109,2,109,10],[109,12,109,17],[110,2,110,10],[110,12,110,17],[111,2,111,10],[111,12,111,17],[106,2,106,10],[106,12,106,17],[107,2,107,10],[107,12,107,17],[108,2,108,10],[108,12,108,17],[116,2,116,10],[116,12,116,17],[117,2,117,10],[117,12,117,17],[112,2,112,10],[112,12,112,17],[113,2,113,10],[113,12,113,17],[114,2,114,10],[114,12,114,17],[127,2,127,10],[127,12,127,17],[12,12,12,17],[16,12,16,17],[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],[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]]}
[null,"Budget Forecast Return 2025"]
[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,{"$f":"IF(S3=1,V3,\"\")","v":"Please enter the name of your trust."},null,null,null,null,null,{"$f":"IF(C3=\"\",1,0)","v":1},{"$f":"S3","v":1},null,"Please enter the name of your trust."]
[]
[null,"Trust type ",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(S5=1,V5,\"\")","v":"Please state whether your trust is a MAT or a SAT."},null,null,null,null,null,{"$f":"IF(C5=\"\",1,0)","v":1},{"$f":"S5","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,{"$f":"IF(S7=1,V7,\"\")","v":"Please enter your trust UPIN."},null,null,null,null,null,{"$f":"IF(C7=\"\",1,0)","v":1},{"$f":"S7","v":1},null,"Please enter your trust UPIN."]
[]
[null,"Company House Number ",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(S9=1,V9,\"\")","v":"Please enter your trust companies house number, this cell allows a leading zero."},null,null,null,null,null,{"$f":"IF(C9=\"\",1,0)","v":1},{"$f":"S9","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,{"$f":"IF(S13=1,V13,\"\")","v":"Please enter your full name."},null,null,null,null,null,{"$f":"IF(C13=\"\",1,0)","v":1},{"$f":"S13","v":1},null,"Please enter your full name."]
[]
[null,"UK telephone number",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(S15=1,V15,\"\")","v":"Please enter a full UK telephone number."},null,null,null,null,null,{"$f":"IF(C15=\"\",1,0)","v":1},{"$f":"S15","v":1},null,"Please enter a full UK telephone number."]
[]
[null,"Email Address",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(S17=1,V17,\"\")","v":"Please enter your email address."},null,null,null,null,null,{"$f":"IF(C17=\"\",1,0)","v":1},{"$f":"S17","v":1},null,"Please enter your email address."]
[]
[]
[null,"No of academies in trust",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(C20-C21=0,\"\",IF(E20=\"\",\"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,{"$f":"IF(C20-C21=0,0,IF(E20=\"\",1,0))","v":0}]
[null,"No of academies in return",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(COUNT(B26:B147)-C21=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,{"$f":"IF(T26=\"Y\",IF(X26<4,$V$26,$W$26),\"\")","v":""},null,null,null,null,null,1,{"$f":"IF(S26<=$U$26,\"Y\",\"N\")","v":"N"},{"$f":"C21","v":0},"Please Enter Details for Academy","Details have been entered",{"$f":"(IF(B26=\"\",1,2)+(IF(C26=\"\",1,2)))","v":2}]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(T27=\"Y\",IF(X27<4,$V$26,$W$26),\"\")","v":""},null,null,null,null,null,2,{"$f":"IF(S27<=$U$26,\"Y\",\"N\")","v":"N"},null,null,null,{"$f":"(IF(B27=\"\",1,2)+(IF(C27=\"\",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]
[null,null,null,null,null,null,null,null,null,null,null,null,"",null,null,null,null,null,4,"N",null,null,null,2]
[null,null,null,null,null,null,null,null,null,null,null,null,"",null,null,null,null,null,5,"N",null,null,null,2]
[null,null,null,null,null,null,null,null,null,null,null,null,"",null,null,null,null,null,6,"N",null,null,null,2]
[null,null,null,null,null,null,null,null,null,null,null,null,"",null,null,null,null,null,7,"N",null,null,null,2]
[null,null,null,null,null,null,null,null,null,null,null,null,"",null,null,null,null,null,8,"N",null,null,null,2]
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{"sheet":"BFR 2025","index":2,"n_rows":394,"n_cols":37,"rows_kept":394,"cut":false,"hidden":false,"merged":[[9,0,9,2],[8,0,8,2],[10,0,10,2],[1,0,1,11],[7,0,7,2],[3,0,3,2],[4,0,5,2],[393,9,394,9],[393,1,394,1],[393,2,394,2],[393,7,394,7],[393,8,394,8],[393,6,394,6],[393,3,394,3],[393,4,394,4],[155,1,156,4],[187,6,187,8],[202,6,202,8],[124,14,124,16],[227,6,227,8],[227,14,227,16],[153,14,153,16],[202,14,202,16],[26,6,26,8],[187,10,187,12],[227,10,227,12],[153,10,153,12],[61,6,61,8],[96,6,96,8],[124,6,124,8],[153,6,153,8],[61,10,61,12],[202,10,202,12],[14,10,14,16],[15,10,15,16],[16,10,16,16],[17,10,17,16],[26,10,26,12],[26,14,26,16],[61,14,61,16],[96,10,96,12],[96,14,96,16],[124,10,124,12],[187,14,187,16]]}
["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 DfE 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?","No",null,{"$f":"IF(C15=\"No\",\"\",\"Link to the provisions section\")","v":""}]
["FQ2","Have you had any loans during the period?","No",null,{"$f":"IF(C16=\"No\",\"\",\"Link to the loans section\")","v":""}]
["FQ3","Have you had any investments during the period?","No",null,{"$f":"IF(C17=\"No\",\"\",\"Link to the investments section\")","v":""}]
["FQ4","Have you had any overdrafts during the period?","No",null,{"$f":"IF(C18=\"No\",\"\",\"Link to the overdrafts section\")","v":""}]
[]
[]
[null,"Pupil Numbers",null,null,null,null,null,null,"Actual                      2023/24",null,null,null,"Actual                         2024/25",null,null,null,"Estimated                          2025/26","Help Text Guidance"]
[null,"Pupil numbers \n(actual and estimated - do not round this figure)",999,"i",{"$f":"IF(OR((I32/I22>=30),(M32/M22>=30),(Q32/Q22>=30)),\"check - see columns S-Z for info\",\"\")","v":{"$error":"#DIV/0!"}},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).  Nursery pupils who are attending at a private voluntary independent provider on the school site should not be included.",{"$f":"IF(OR(I22-ROUND(I22,)<>0,M22-ROUND(M22,)<>0,Q22-ROUND(Q22,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(I22<V22,M22<V22,Q22<V22),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(I22>W22,M22>W22,Q22>W22),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C22,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C22,'Min Max table'!$A$5:$C$205,3,FALSE)","v":999999},{"$f":"\"QU\"&AB22","v":"QU22"},{"$f":"IF(Z22=\"\",\"\",\"Please refer to \"&X22&\" in the validations table\")","v":"Please refer to QU22 in the validations table"},{"$f":"IF(AC22>0,AD22,\"\")","v":"Check that you've entered pupil numbers correctly (without rounding) or explain why you've inputted no pupil numbers."},{"$f":"VLOOKUP(X22,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Other items: Line 999 - Pupil numbers "},22,{"$f":"IF(OR(M22<=0,I22<=0,Q22<=0),AB22,0)","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,null,null," ",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(I22-ROUND(I22,)<>0,M22-ROUND(M22,)<>0,Q22-ROUND(Q22,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(I22<V23,M22<V23,Q22<V23),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(I22>W22,M22>W22,Q22>W22),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C22,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},30,{"$f":"\"QU\"&AB23","v":"QU99"},{"$f":"IF(Z23=\"\",\"\",\"Please refer to \"&X23&\" in the validations table\")","v":"Please refer to QU99 in the validations table"},{"$f":"IF(ISERROR(AC23),\"Please explain why your GAG per pupil is greater than £30k\",IF(AC23>0,AD23,\"\"))","v":"Please explain why your GAG per pupil is greater than £30k"},{"$f":"VLOOKUP(X23,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"GAG line 102 divided by pupil numbers line 999"},99,{"$f":"IF(OR((I32/I22>=30),(M32/M22>=30),(Q32/Q22>=30)),AB23,0)","v":{"$error":"#DIV/0!"}},"Please explain why your GAG per pupil is greater than £30k","IF(OR(M217<=0,I217<=0,Q217<=0),AB217,0)"]
[null,"Pupil numbers must be completed before continuing with the form."]
[]
[]
[null,"REVENUE ",null,null,null,null,"Prior Year",null,null,null,"Current Year",null,null,null,"Forecast Year"]
[null,"1    REVENUE INCOME",null,null,null,null,"Actuals","Calculated","TOTAL",null,"Actuals","Calculated","TOTAL",null,"Forecast","Calculated","TOTAL",null,null,null,null,null,null,null,null,null,"hidden from here"]
[null,"DfE income",null,null,null,null,"Sep 23 - Mar 24","Apr 24 - Aug 24","2023/24",null,"Sep 24 - Mar 25","Apr 25 - Aug 25","2024/25",null,"Sep 25 - Mar 26","Apr 26 - Aug 26","2025/26"]
[null,"Category - For help, refer to the guidance tab","Line no.","Help text","Validation",null,"£'000","£'000","£'000",null,"£'000","£'000","£'000",null,"£'000","£'000","£'000","Help Text Guidance","Rounded £'000 test","Minimum value test","Maximum value test","Minimum value £'000","Maximum value £'000","Query No",null,"Query",null,"Test  No","Formula","Text for test","Formula"]
[null,"Rates reclaim",101,"i",{"$f":"IF(OR(S31<>\"\",T31<>\"\",U31<>\"\",Z31<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"+I31-G31","v":0},null,null,null,{"$f":"+M31-K31","v":0},null,null,null,{"$f":"+Q31-O31","v":0},null,"You should enter the total amount for the year you are claiming.",{"$f":"IF(OR(G31-ROUND(G31,)<>0,I31-ROUND(I31,)<>0,K31-ROUND(K31,)<>0,M31-ROUND(M31,)<>0,O31-ROUND(O31,)<>0,Q31-ROUND(Q31,)<>0),\"No decimal places allowed allowed\",\"\")","v":""},{"$f":"IF(OR(G31<V31,I31<V31,K31<V31,L31<V31,M31<V31,O31<V31,P31<V31,Q31<V31),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G31>W31,H31>W31,I31>W31,K31>W31,L31>W31,M31>W31,O31>W31,Q31>W31),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C31,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-100000},{"$f":"VLOOKUP($C31,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000},null,null,null,null,null,null,null,null,null,null,null,null,"List boxes"]
[null,"General Annual Grant (GAG) (excluding Student Service Grant)",102,"i",{"$f":"IF(OR(S32<>\"\",T32<>\"\",U32<>\"\",Z32<>\"\"),\"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,{"$f":"+Q32-O32","v":0},null,"This is the gross GAG figure as shown on the trust's GAG funding statement and the post 16 allocation statement. Include Core Schools Budget Grant (CSBG). Don't include any deductions for the RPA Scheme (insurance scheme), loan repayments or the Academy post 16-19 bursary funding.",{"$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\",\"\")","v":""},"","",{"$f":"VLOOKUP($C32,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C32,'Min Max table'!$A$5:$C$205,3,FALSE)","v":800000},{"$f":"\"QU\"&AB32","v":"QU1"},{"$f":"IF(Z32=\"\",\"\",\"Please refer to \"&X32&\" in the validations table\")","v":"Please refer to QU1 in the validations table"},{"$f":"IF(ISERROR(AC32),\"You have input something incorrectly\",IF(AC32>0,AD32,\"\"))","v":"You have forecast zero for GAG income for next year (102).  Briefly tell us why this value is zero?"},{"$f":"VLOOKUP(X32,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Revenue Income: Line 102 - General Annual Grant (GAG) (excluding Student Service Grant)"},1,{"$f":"IF(Q32=0,AB32,0)","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",{"$f":"IF(OR(S33<>\"\",T33<>\"\",U33<>\"\",Z33<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,0,null,null,null,0,null,null,null,0,null,"Only include the Academy post 16-19 bursary fund.","","","",{"$f":"VLOOKUP($C33,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C33,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000},null,null,null,null,null,null,null,null,null,null,null,null,"No","MAT"]
[null,"Start Up Grants",105,"i","",null,null,0,null,null,null,0,null,null,null,0,null,"Include both elements of the post opening grant (start up grant and post opening grant) included in the GAG funding statement.","","","",{"$f":"VLOOKUP($C34,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C34,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000}]
[null,"Pupil Premium & Service Premium",108,"i","",null,null,0,null,null,null,0,null,null,null,0,null,"Do not include any looked-after children pupil premium allocations as this is funding provided by local authorities and should be included within line 200.","","","",{"$f":"VLOOKUP($C35,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C35,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000}]
[null,"Pupil Number Adjustment",132,"i","",null,null,0,null,null,null,0,null,null,null,0,null,"Include any additional funding you have received due to the PNA. Applies to academies who receive their funding based on estimates of pupil numbers. It is necessary so that academies funded in this way receive grant income which more accurately reflects the actual pupil numbers present during the year.","","","",{"$f":"VLOOKUP($C36,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-100000},{"$f":"VLOOKUP($C36,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000},{"$f":"\"QU\"&AB36","v":"QU2"},{"$f":"IF(Z36=\"\",\"\",\"Please refer to \"&X36&\" in the validations table\")","v":""},{"$f":"IF(ISERROR(AC36),\"You have input something incorrectly\",IF(AC36>0,AD36,\"\"))","v":""},{"$f":"VLOOKUP(X36,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Revenue Income: Line 132 - Pupil Number Adjustment"},2,{"$f":"IF(OR(I36<>0,M36<>0,Q36<>0),AB36,0)","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 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.","","","",{"$f":"VLOOKUP($C37,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C37,'Min Max table'!$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($C38,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C38,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000}]
[null,"Insurance",137,"i","",null,null,0,null,null,null,0,null,null,null,0,null,"This should only contain any insurance top-up grant received from the DfE. It should not include the value of insurance claims.","","","",{"$f":"VLOOKUP($C39,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C39,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000}]
[null,"Sponsor Capacity Grant",138,"i","",null,null,0,null,null,null,0,null,null,null,0,null,"Include any additional funding from the Sponsor Capacity Grant, as per the Grant determination. This grant is from the DfE to facilitate an increase in the number of academies within a trust and encourage trusts to take on struggling schools. Schools can bid for between £50-£100k.","","","",{"$f":"VLOOKUP($C40,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C40,'Min Max table'!$A$5:$C$205,3,FALSE)","v":300000}]
[null,"Other DfE family revenue Grants",150,"i","",null,null,0,null,null,null,0,null,null,null,0,null,"This should only be used for grants from the DfE family, including National College of Teaching and Leadership, Standards Testing Agency, Office of the Children's Commissioner, or Equality and Human Rights Commission.","","","",{"$f":"VLOOKUP($C41,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-100000},{"$f":"VLOOKUP($C41,'Min Max table'!$A$5:$C$205,3,FALSE)","v":300000}]
[null,"Total DfE revenue Income",199,null,null,null,{"$f":"SUM(G31:G41)","v":0},{"$f":"SUM(H31:H41)","v":0},{"$f":"SUM(I31:I41)","v":0},null,{"$f":"SUM(K31:K41)","v":0},{"$f":"SUM(L31:L41)","v":0},{"$f":"SUM(M31:M41)","v":0},null,{"$f":"SUM(O31:O41)","v":0},{"$f":"SUM(P31:P41)","v":0},{"$f":"SUM(Q31:Q41)","v":0},null,null,null,null,{"$f":"VLOOKUP($C42,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C42,'Min Max table'!$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(S44<>\"\",T44<>\"\",U44<>\"\",Z44<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"+I44-G44","v":0},null,null,null,{"$f":"+M44-K44","v":0},null,null,null,{"$f":"+Q44-O44","v":0},null,"Include all revenue income received or receivable from local authorities, but exclude revenue surplus transfers from predecessor local authority maintained schools on conversion.",{"$f":"IF(OR(G44-ROUND(G44,)<>0,I44-ROUND(I44,)<>0,K44-ROUND(K44,)<>0,M44-ROUND(M44,)<>0,O44-ROUND(O44,)<>0,Q44-ROUND(Q44,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G44<V44,I44<V44,K44<V44,L44<V44,M44<V44,O44<V44,P44<V44,Q44<V44),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G44>W44,I44>W44,K44>W44,L44>W44,M44>W44,O44>W44,P44>W44,Q44>W44),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C44,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-400000},{"$f":"VLOOKUP($C44,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000}]
[null,"Other government grants",205,"i","",null,null,{"$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 grants receivable from other government sources (exclude DfE, other bodies within the DfE family 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 (excluding DfE and local authority) 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.",{"$f":"IF(OR(G45-ROUND(G45,)<>0,I45-ROUND(I45,)<>0,K45-ROUND(K45,)<>0,M45-ROUND(M45,)<>0,O45-ROUND(O45,)<>0,Q45-ROUND(Q45,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$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$205,3,FALSE)","v":100000}]
[null,"Non government grants",210,"i","",null,null,{"$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 received from non-government sources.",{"$f":"IF(OR(G46-ROUND(G46,)<>0,I46-ROUND(I46,)<>0,K46-ROUND(K46,)<>0,M46-ROUND(M46,)<>0,O46-ROUND(O46,)<>0,Q46-ROUND(Q46,)<>0),\"No decimal places allowed\",\"\")","v":""},"","",{"$f":"VLOOKUP($C46,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-400000},{"$f":"VLOOKUP($C46,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000}]
[null,"Income from trading activities",211,"i","",null,null,{"$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 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.",{"$f":"IF(OR(G47-ROUND(G47,)<>0,I47-ROUND(I47,)<>0,K47-ROUND(K47,)<>0,M47-ROUND(M47,)<>0,O47-ROUND(O47,)<>0,Q47-ROUND(Q47,)<>0),\"No decimal places allowed\",\"\")","v":""},"","",{"$f":"VLOOKUP($C47,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-400000},{"$f":"VLOOKUP($C47,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000}]
[null,"Other income, including endowment revaluations and investment income",220,"i","",null,null,{"$f":"+I48-G48","v":0},null,null,null,{"$f":"+M48-K48","v":0},null,null,null,{"$f":"+Q48-O48","v":0},null,"Include any other revenue income not covered by the above categories e.g. RAAC, donations, business sponsorship, investment income, plus gains or losses on endowments.",{"$f":"IF(OR(G48-ROUND(G48,)<>0,I48-ROUND(I48,)<>0,K48-ROUND(K48,)<>0,M48-ROUND(M48,)<>0,O48-ROUND(O48,)<>0,Q48-ROUND(Q48,)<>0),\"No decimal places allowed\",\"\")","v":""},"","",{"$f":"VLOOKUP($C48,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-500000},{"$f":"VLOOKUP($C48,'Min Max table'!$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(S50<>\"\",T50<>\"\",U50<>\"\",Z50<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"+I50-G50","v":0},null,null,null,{"$f":"+M50-K50","v":0},null,null,0,{"$f":"+Q50-O50","v":0},0,"Include all revenue surplus received following the transfer of an existing academy, excluding pensions and fixed assets. Where there is a transfer of a surplus into the trust, enter this figure as a positive figure, increasing your income. Where there is a transfer of a surplus out of the trust, enter this as a negative figure, decreasing your income.",{"$f":"IF(OR(G50-ROUND(G50,)<>0,I50-ROUND(I50,)<>0,K50-ROUND(K50,)<>0,M50-ROUND(M50,)<>0,O50-ROUND(O50,)<>0,Q50-ROUND(Q50,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G50<V50,I50<V50,K50<V50,L50<V50,M50<V50,O50<V50,P50<V50,Q50<V50),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G50>W50,I50>W50,K50>W50,L50>W50,M50>W50,O50>W50,P50>W50,Q50>W50),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C50,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-400000},{"$f":"VLOOKUP($C50,'Min Max table'!$A$5:$C$205,3,FALSE)","v":400000}]
[null,"Revenue surplus transfer to academy on conversion",215,"i","",null,null,{"$f":"+I51-G51","v":0},null,null,null,{"$f":"+M51-K51","v":0},null,null,0,{"$f":"+Q51-O51","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.",{"$f":"IF(OR(G51-ROUND(G51,)<>0,I51-ROUND(I51,)<>0,K51-ROUND(K51,)<>0,M51-ROUND(M51,)<>0,O51-ROUND(O51,)<>0,Q51-ROUND(Q51,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$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$205,3,FALSE)","v":400000}]
[null,"Subtotal transfers surplus",218,null,null,null,{"$f":"G50+G51","v":0},{"$f":"H50+H51","v":0},{"$f":"I50+I51","v":0},null,{"$f":"K50+K51","v":0},{"$f":"L50+L51","v":0},{"$f":"M50+M51","v":0},null,{"$f":"O50+O51","v":0},{"$f":"P50+P51","v":0},{"$f":"Q50+Q51","v":0},null,null,null,null,{"$f":"VLOOKUP($C52,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C52,'Min Max table'!$A$5:$C$205,3,FALSE)","v":0}]
[]
[null,"Total Other revenue Income",250,null,{"$f":"IF(OR(S54<>\"\",T54<>\"\",U54<>\"\",Z54<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,{"$f":"SUM(G44:G48)","v":0},{"$f":"SUM(H44:H48)","v":0},{"$f":"SUM(I44:I48)","v":0},null,{"$f":"SUM(K44:K48)","v":0},{"$f":"SUM(L44:L48)","v":0},{"$f":"SUM(M44:M48)","v":0},null,{"$f":"SUM(O44:O48)","v":0},{"$f":"SUM(P44:P48)","v":0},{"$f":"SUM(Q44:Q48)","v":0},"Fixed assets donated on conversion or pension donated on conversion should be excluded from other income.",null,null,null,{"$f":"VLOOKUP($C54,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C54,'Min Max table'!$A$5:$C$205,3,FALSE)","v":0}]
[]
[null,"Transfers between Revenue and Capital (line 585)",255,"i",{"$f":"IF(OR(S56<>\"\",T56<>\"\",U56<>\"\",Z56<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"+I56-G56","v":0},null,null,null,{"$f":"+M56-K56","v":0},null,null,null,{"$f":"+Q56-O56","v":0},null,"Net transfer between revenue and capital. This should be the planned transfer from revenue reserves or income to the capital budget to spend on capital items. This should normally be a negative figure. However, occasionally a capital grant is spent as per the grant conditions, but the expense has been classified as revenue (for example, roof repairs). In this case you may need to make a transfer from capital to revenue, creating a positive transfer to revenue from capital (i.e. negative balancing line 585).",{"$f":"IF(OR(G56-ROUND(G56,)<>0,I56-ROUND(I56,)<>0,K56-ROUND(K56,)<>0,M56-ROUND(M56,)<>0,O56-ROUND(O56,)<>0,Q56-ROUND(Q56,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G56<V56,I56<V56,K56<V56,L56<V56,M56<V56,O56<V56,P56<V56,Q56<V56),\"Transfers values appear too high\",\"\")","v":""},{"$f":"IF(OR(G56>W56,I56>W56,K56>W56,L56>W56,M56>W56,O56>W56,P56>W56,Q56>W56),\"Transfers to capital is too high\",\"\")","v":""},{"$f":"VLOOKUP($C56,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-400000},{"$f":"VLOOKUP($C56,'Min Max table'!$A$5:$C$205,3,FALSE)","v":400000}]
[]
[null,"Total Revenue Income",298,null,{"$f":"IF(OR(S58<>\"\",T58<>\"\",U58<>\"\",Z58<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,{"$f":"+G56+G54+G42+G52","v":0},{"$f":"+I58-G58","v":0},{"$f":"+I56+I54+I42+I52","v":0},null,{"$f":"+K56+K54+K42+K52","v":0},{"$f":"+M58-K58","v":0},{"$f":"+M56+M54+M42+M52","v":0},null,{"$f":"+O56+O54+O42+O52","v":0},{"$f":"+Q58-O58","v":0},{"$f":"+Q56+Q54+Q42+Q52","v":0},null,null,null,null,{"$f":"VLOOKUP($C58,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C58,'Min Max table'!$A$5:$C$205,3,FALSE)","v":0}]
[null,null,null,null,{"$f":"IF(OR(S59<>\"\",T59<>\"\",U59<>\"\",Z59<>\"\"),\"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 23 - Mar 24","Apr 24 - Aug 24","2023/24",null,"Sep 24 - Mar 25","Apr 25 - Aug 25","2024/25",null,"Sep 25 - Mar 26","Apr 26 - Aug 26","2025/26"]
[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",{"$f":"IF(OR(S66<>\"\",T66<>\"\",U66<>\"\",Z66<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"+I66-G66","v":0},null,null,null,{"$f":"+M66-K66","v":0},null,null,null,{"$f":"+Q66-O66","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, redundancy costs for staff and bought in supply costs. Exclude third-party IT support - these should be included in line 342 - ICT costs: IT support, which is listed further below in the revenue expenditure section.",{"$f":"IF(OR(G66-ROUND(G66,)<>0,I66-ROUND(I66,)<>0,K66-ROUND(K66,)<>0,M66-ROUND(M66,)<>0,O66-ROUND(O66,)<>0,Q66-ROUND(Q66,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G66<V66,I66<V66,K66<V66,L66<V66,M66<V66,O66<V66,P66<V66,Q66<V66),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G66>W66,I66>W66,K66>W66,L66>W66,M66>W66,O66>W66,P66>W66,Q66>W66),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C66,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C66,'Min Max table'!$A$5:$C$205,3,FALSE)","v":800000}]
[null,"Social Security Costs",311,"i","",null,null,0,null,null,null,{"$f":"+M67-K67","v":0},null,null,null,{"$f":"+Q67-O67","v":0},null,"Include the employer’s national insurance and any costs of the apprenticeship levy.",{"$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$205,3,FALSE)","v":200000}]
[null,"Pension Cost: Teaching staff",320,"i","",null,null,0,null,null,null,{"$f":"+M68-K68","v":0},null,null,null,{"$f":"+Q68-O68","v":0},null,"Include the superannuation contributions relating to teaching staff, i.e. staff members in the teachers' pension scheme including those on the leadership pay scale. It should include actual pension contribution.",{"$f":"IF(OR(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":""},"","",{"$f":"VLOOKUP($C68,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C68,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000}]
[null,"Pension Cost: Non-teaching staff",325,"i","",null,null,0,null,null,null,{"$f":"+M69-K69","v":0},null,null,null,{"$f":"+Q69-O69","v":0},null,"Include actual pension contributions and any payments to address the deficit on the LGPS fund, but not include any change in the value of the deficit calculated under FRS102.",{"$f":"IF(OR(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$205,3,FALSE)","v":200000}]
[null,"Total staff costs",335,null,null,null,{"$f":"SUM(G66:G69)","v":0},{"$f":"SUM(H66:H69)","v":0},0,null,{"$f":"SUM(K66:K69)","v":0},{"$f":"SUM(L66:L69)","v":0},{"$f":"SUM(M66:M69)","v":0},null,{"$f":"SUM(O66:O69)","v":0},{"$f":"SUM(P66:P69)","v":0},{"$f":"SUM(Q66:Q69)","v":0},null,null,null,null,{"$f":"VLOOKUP($C70,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C70,'Min Max table'!$A$5:$C$205,3,FALSE)","v":0}]
[]
[null,"Non - staff costs","Line no.","Help text","Validation"]
[null,"ICT costs - connectivity",336,"i",{"$f":"IF(OR(S73<>\"\",T73<>\"\",U73<>\"\",Z73<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"+I73-G73","v":0},null,null,null,{"$f":"+M73-K73","v":0},null,null,null,{"$f":"+Q73-O73","v":0},null,"In here, you can include main and backup broadband lines, wireless networks, network switches, network cables, telephony, ISDN, ASDL or other dedicated phone lines, leasing costs associated with connectivity and telephony, safety and security features, such as cyber security and filtering and monitoring, if bundled with connectivity services. Please exclude, connectivity expenditure where costs are capitalised such as installation costs or where phones are not leased. Mobile phones, including hardware and contracts.",{"$f":"IF(OR(G73-ROUND(G73,)<>0,I73-ROUND(I73,)<>0,K73-ROUND(K73,)<>0,M73-ROUND(M73,)<>0,O73-ROUND(O73,)<>0,Q73-ROUND(Q73,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G73<V73,I73<V73,K73<V73,L73<V73,M73<V73,O73<V73,P73<V73,Q73<V73),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G73>W73,I73>W73,K73>W73,L73>W73,M73>W73,O73>W73,P73>W73,Q73>W73),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C73,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C73,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000}]
[null,"ICT costs -  Onsite servers",337,"i",{"$f":"IF(OR(S74<>\"\",T74<>\"\",U74<>\"\",Z74<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,0,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.",{"$f":"IF(OR(G74-ROUND(G74,)<>0,I74-ROUND(I74,)<>0,K74-ROUND(K74,)<>0,M74-ROUND(M74,)<>0,O74-ROUND(O74,)<>0,Q74-ROUND(Q74,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$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$205,3,FALSE)","v":100000}]
[null,"ICT costs -  IT learning resources",338,"i","",null,null,0,null,null,null,0,null,null,null,0,null,"In here, please include curriculum software to support teaching and learning such as apps and lesson planning tools, subscriptions and licenses associated with educational software and websites, digital learning platforms, e-books. Please exclude resources that are used specifically for administration purposes such as management information systems, safeguarding systems, data storage, laptop, desktops and tablets, including associated licenses, other hardware such as audio-visual screens, printers and keyboards.","","","",{"$f":"VLOOKUP($C75,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C75,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000}]
[null,"ICT costs -  Administration software and systems",339,"i","",null,null,0,null,null,null,0,null,null,null,0,null,"In here, please include administration and management software such as management information systems (MIS), safeguarding, finance, cashless catering, building management and payment portals, operating systems and device licences, unless bundled into the cost of laptops, desktops and tablets. IT hosting, including cloud and data storage, cybersecurity, filtering and monitoring if not part of any connectivity services. Please exclude connectivity such as broadband and telephony, IT learning resources, hardware, inhouse or third party IT support.","","","",{"$f":"VLOOKUP($C76,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C76,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000}]
[null,"ICT costs - Laptops, desktops and tablets    ",340,"i","",null,null,0,null,null,null,0,null,null,null,0,null,"In here, please include laptops, desktops and tablets purchased or leased by the school that are used for teaching, learning and administration. Peripherals such as keyboards, mouses and display screens if bundled into the cost of the devices, operating systems and licences if bundled into the cost of devices, and device management tools. Please exclude bring your own device (BYOD) schemes where pupils and or staff are required to bring their own devices such as laptops or tablets. Exclude peripherals that are not bundled into the cost of the devices, any other hardware, expenditure where device costs are capitalised, and IT support unless bundled into the purchase or hire of the devices.","","","",{"$f":"VLOOKUP($C77,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C77,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000}]
[null,"ICT costs - Other hardware",341,"i","",null,null,0,null,null,null,0,null,null,null,0,null,"In here, please include hardware such as printers and consumables, audio-visual display screens, projectors and CCTV, peripherals such as keyboards and mouses where they are not bundled into laptop, desktop and tablet costs. Include purchase or hire of any hardware where not capitalised. Please exclude laptops, desktops and tablets, onsite servers, software unless bundled as part of the cost of the hardware, expenditure where costs are capitalised.","","","",{"$f":"VLOOKUP($C78,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C78,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000}]
[null,"ICT costs - IT support",342,"i","",null,null,0,null,null,null,0,null,null,null,0,null,"In here, please include third-party IT support contracts, maintenance and repair of technology, IT related consultancy when not bundled into any other services. Also include the estimated costs of IT support if these are bundled into other services. Please exclude inhouse IT support such as a network or IT manager. This will be included in staff costs.","","","",{"$f":"VLOOKUP($C79,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C79,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000}]
[null,"Other Staff Support Costs",330,"i",{"$f":"IF(OR(S80<>\"\",T80<>\"\",U80<>\"\",Z80<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"+I80-G80","v":0},null,null,null,0,null,null,null,0,null,"Include any indirect staffing costs such as training and development, staff travel, childcare vouchers, staff related insurance and DBS checks. Exclude IT related training, see line 342 - ICT costs: IT support.",{"$f":"IF(OR(G80-ROUND(G80,)<>0,I80-ROUND(I80,)<>0,K80-ROUND(K80,)<>0,M80-ROUND(M80,)<>0,O80-ROUND(O80,)<>0,Q80-ROUND(Q80,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G80<V80,I80<V80,K80<V80,L80<V80,M80<V80,O80<V80,P80<V80,Q80<V80),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G80>W80,I80>W80,K80>W80,L80>W80,M80>W80,O80>W80,P80>W80,Q80>W80),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C80,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C80,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000}]
[null,"Other non staff support costs (cash)",378,"i","",null,null,{"$f":"+I81-G81","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 HR/Payroll services from the Local Authority), RPA contributions, building repairs and maintenance costs, (including any service level 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 ICT costs, any non cash costs such as unwinding of the discount, impairment, depreciation. ICT costs should be included within lines 336 - 342 above. If your trust has any RAAC related expenditure that hasn’t been capitalised, please include this in here.","",{"$f":"IF(OR(G81<V81,I81<V81,K81<V81,L81<V81,M81<V81,O81<V81,P81<V81,Q81<V81),\"A value is below the minimum value allowed\",\"\")","v":""},{"$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$205,3,FALSE)","v":800000}]
[null,"Subtotal support costs",349,null,null,null,{"$f":"SUM(G73:G81)","v":0},{"$f":"SUM(H73:H81)","v":0},{"$f":"SUM(I73:I81)","v":0},null,{"$f":"SUM(K73:K81)","v":0},{"$f":"SUM(L73:L81)","v":0},{"$f":"SUM(M73:M81)","v":0},null,{"$f":"SUM(O73:O81)","v":0},{"$f":"SUM(P73:P81)","v":0},{"$f":"SUM(Q73:Q81)","v":0},null,null,null,null,{"$f":"VLOOKUP($C82,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C82,'Min Max table'!$A$5:$C$205,3,FALSE)","v":0}]
[]
[null,"Disclosure purposes only","Line no.","Help text","Validation"]
[null,"Building repair & maintenance / Building improvements",379,"i",{"$f":"IF(OR(S85<>\"\",T85<>\"\",U85<>\"\",Z85<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"+I85-G85","v":0},null,null,null,{"$f":"+M85-K85","v":0},null,null,null,{"$f":"+Q85-O85","v":0},null,"For disclosure only: Include any expenditure that relates to building repair & maintenance / building improvements that have not been capitalised. For example, this could include: roof repairs, heating / boiler replacements, general maintenance and repairs to the building. Only include costs in here that have not been capitalised and added to the trusts balance sheet as a fixed asset. You do not need to alter line 378, as this line (379) is a disclosure only and any repair and maintenance costs within 378 will not be double counted. If your trust is entirely Church owned or has some Church academies, include all spend on building repairs and maintenance / building improvements that your trust has paid for. If your Diocese has paid for this work, do not include in line 378.",{"$f":"IF(OR(G85-ROUND(G85,)<>0,I85-ROUND(I85,)<>0,K85-ROUND(K85,)<>0,M85-ROUND(M85,)<>0,O85-ROUND(O85,)<>0,Q85-ROUND(Q85,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G85<V85,I85<V85,K85<V85,L85<V85,M85<V85,O85<V85,P85<V85,Q85<V85),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G85>W85,I85>W85,K85>W85,L85>W85,M85>W85,O85>W85,P85>W85,Q85>W85),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C85,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C85,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},{"$f":"\"QU\"&AB85","v":"QU379"},{"$f":"IF(Z85=\"\",\"\",\"Please refer to \"&X85&\" in the validations table\")","v":""},{"$f":"IF(ISERROR(AC85),\"You have input something incorrectly\",IF(AC85>0,AD85,\"\"))","v":""},null,379,{"$f":"IF(OR($G$85>0,$H$85>0,$I$85>0,$K$85>0,$L$85>0,$M$85>0,$O$85>0,$P$85>0,$Q$85>0),AB85,0)","v":0},"Typically what percentage (%) of the amount entered in line 379 has been funded through capital routes: Enter the estimated percentage of building repair & maintenance / building improvement costs that have been funded through capital routes. This can include: devolved formula capital (DFC) grants from the DfE, condition improvement funding (CIF), school condition allocation (SCA) funding, other DfE capital grants that have been spent on general repairs and maintenance of the trust. Please enter this figure as an actual figure. For example, 98% would be entered as 98. If all of your repairs and maintenance costs in line 379 have been funded through revenue, please enter 0 (zero) in here.","IF(OR($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(S88<>\"\",T88<>\"\",U88<>\"\",Z88<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"+I88-G88","v":0},null,null,null,{"$f":"+M88-K88","v":0},null,null,null,{"$f":"+Q88-O88","v":0},null,"Include all revenue deficit payable following the transfer of an existing academy, excluding pensions and fixed assets. Where there is a transfer of a deficit into the trust, enter this figure as a positive figure, increasing your expenditure. Where there is a transfer of a deficit out of the trust, enter this as a negative figure, decreasing your expenditure.",{"$f":"IF(OR(G88-ROUND(G88,)<>0,I88-ROUND(I88,)<>0,K88-ROUND(K88,)<>0,M88-ROUND(M88,)<>0,O88-ROUND(O88,)<>0,Q88-ROUND(Q88,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G88<V88,I88<V88,K88<V88,L88<V88,M88<V88,O88<V88,P88<V88,Q88<V88),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G88>W88,I88>W88,K88>W88,L88>W88,M88>W88,O88>W88,P88>W88,Q88>W88),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C88,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C88,'Min Max table'!$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":"+M89-K89","v":0},null,null,null,{"$f":"+Q89-O89","v":0},null,"Include revenue deficit payable on conversion from local authorities, e.g. deficits received from local authorities on conversion excluding pensions and fixed assets. Enter this as a positive figure.",{"$f":"IF(OR(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$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C89,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000}]
[null,"Subtotal transfer deficit",352,null,null,null,{"$f":"SUM(G88:G89)","v":0},{"$f":"SUM(H88:H89)","v":0},0,null,{"$f":"SUM(K88:K89)","v":0},{"$f":"SUM(L88:L89)","v":0},{"$f":"SUM(M88:M89)","v":0},null,{"$f":"SUM(O88:O89)","v":0},{"$f":"SUM(P88:P89)","v":0},{"$f":"SUM(Q88:Q89)","v":0},null,null,null,null,{"$f":"VLOOKUP($C90,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C90,'Min Max table'!$A$5:$C$205,3,FALSE)","v":0}]
[]
[null,"Other Non cash costs",395,"i",{"$f":"IF(OR(S92<>\"\",T92<>\"\",U92<>\"\",Z92<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"+I92-G92","v":0},null,null,null,{"$f":"+M92-K92","v":0},null,null,null,{"$f":"+Q92-O92","v":0},null,"Only include any non cash costs that flow into revenue reserves. If non cash costs  feed the pensions reserve  or the capital fund then please exclude.  An example is where depreciation flows into the capital fund- in this case this should not be included here. Instead it should be disclosed in the other items section below. If you include impairment  charges in revenue reserves then please provide an explanation following the validation query. Please include other non cash items such as provisions ( but not pension liabilities) or unwinding of the discount.",{"$f":"IF(OR(G92-ROUND(G92,)<>0,H92-ROUND(H92,)<>0,I92-ROUND(I92,)<>0,K92-ROUND(K92,)<>0,L92-ROUND(L92,)<>0,M92-ROUND(M92,)<>0,O92-ROUND(O92,)<>0,P92-ROUND(P92,)<>0,Q92-ROUND(Q92,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G92<V92,H92<V92,I92<V92,K92<V92,L92<V92,M92<V92,O92<V92,P92<V92,Q92<V92),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G92>W92,H92>W92,I92>W92,K92>W92,L92>W92,M92>W92,O92>W92,P92>W92,Q92>W92),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C92,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C92,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},{"$f":"\"QU\"&AB92","v":"QU23"},{"$f":"IF(Z92=\"\",\"\",\"Please refer to \"&X92&\" in the validations table\")","v":""},{"$f":"IF(AC92>0,AD92,\"\")","v":""},{"$f":"VLOOKUP(X92,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Revenue expenditure: Line 395 - Other Non cash costs"},23,{"$f":"IF(OR($G$92>0,$H$92>0,$I$92>0,$K$92>0,$L$92>0,$M$92>0,$O$92>0,$P$92>0,$Q$92>0),AB92,0)","v":0},"Provide further details of your non-cash costs.","IF(OR($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(S94<>\"\",T94<>\"\",U94<>\"\",Z94<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,{"$f":" SUM(G70, G82, G90,G92)","v":0},{"$f":" SUM(H70, H82, H90,H92)","v":0},{"$f":" SUM(I70, I82, I90,I92)","v":0},null,{"$f":"SUM(K70,K82,K90,K92)","v":0},{"$f":"SUM(L70,L82,L90,L92)","v":0},0,null,0,0,0,null,null,null,null,{"$f":"VLOOKUP($C94,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C94,'Min Max table'!$A$5:$C$205,3,FALSE)","v":0},{"$f":"\"QU\"&AB94","v":"QU5"},{"$f":"IF(Z94=\"\",\"\",\"Please refer to \"&X94&\" in the validations table\")","v":""},{"$f":"IF(ISERROR(AC94),\"Your income or expense totals are NIL for Yr1- is this correct?\",IF(AC94>0,AD94,\"\"))","v":""},{"$f":"VLOOKUP(X94,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Revenue expenditure: Line 380 - Total revenue expenditure"},5,{"$f":"IF($Q$94=0,0,IF(($Q$66+$Q$67+$Q$68+$Q$69)/$Q$94>0.85,$AB94,0))","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,{"$f":"IF(OR(S98<>\"\",T98<>\"\",U98<>\"\",Z98<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":"Check- see columns S-Z for info"},null,"Actuals","Calculated","TOTAL",null,"Calculated","Calculated","TOTAL",null,"Calculated","Calculated","TOTAL",null,null,null,null,null,null,{"$f":"\"QU\"&AB98","v":"QU3"},{"$f":"IF(Z98=\"\",\"\",\"Please refer to \"&X98&\" in the validations table\")","v":"Please refer to QU3 in the validations table"},{"$f":"IF(ISERROR(AC98),\"Income totals are zero in any year - is this correct?\",IF(AC98>0,AD98,\"\"))","v":"Income totals are zero in any year - is this correct?"},{"$f":"VLOOKUP(X98,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Revenue totals"},3,{"$f":"IF(AND($Q$58/$M$58<0.9,$Q$94/$M$94>0.9),AB98,0)","v":{"$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$88>0.9),AB92,0)"]
[null,null,null,null,"Check- see columns S-Z for info",null,"Sep 23 - Mar 24","Apr 24 - Aug 24","2023/24",null,"Sep 24 - Mar 25","Apr 25 - Aug 25","2024/25",null,"Sep 25 - Mar 26","Apr 26 - Aug 26","2025/26",null,null,null,null,null,null,{"$f":"\"QU\"&AB99","v":"QU4"},{"$f":"IF(Z99=\"\",\"\",\"Please refer to \"&X99&\" in the validations table\")","v":"Please refer to QU4 in the validations table"},{"$f":"IF(ISERROR(AC99),\"Expenditure totals are zero for any year - is this correct?\",IF(AC99>0,AD99,\"\"))","v":"Expenditure totals are zero for any year - is this correct?"},{"$f":"VLOOKUP(X99,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Revenue totals"},4,{"$f":"IF(AND($Q$58/$M$58<1.1,$Q$94/$M$94>1.1),AB99,0)","v":{"$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(S101<>\"\",T101<>\"\",U101<>\"\",Z101<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,{"$f":"+G58-G94","v":0},{"$f":"+H58-H94","v":0},{"$f":"+I58-I94","v":0},null,{"$f":"+K58-K94","v":0},{"$f":"+L58-L94","v":0},{"$f":"+M58-M94","v":0},null,{"$f":"+O58-O94","v":0},{"$f":"+P58-P94","v":0},{"$f":"+Q58-Q94","v":0},null,null,null,null,{"$f":"VLOOKUP($C101,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C101,'Min Max table'!$A$5:$C$205,3,FALSE)","v":0},{"$f":"\"QU\"&AB101","v":"QU6"},{"$f":"IF(Z101=\"\",\"\",\"Please refer to \"&X101&\" in the validations table\")","v":""},{"$f":"IF(AC101>0,AD101,\"\")","v":""},{"$f":"VLOOKUP(X101,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Revenue totals: Line 400 - Net revenue income/(expenditure) for the period"},6,{"$f":"IF(OR($I$101<0,$M$101<0,$Q$101<0),AB101,0)","v":0},"The budget shows a deficit on revenue funds in the prior year, current year or forecast year.  \n\nTell us:\n- why revenue income/(expenditure) balance has fallen into a deficit position\n- what action you're taking to restore the revenue income/(expenditure) balance to a surplus \n- when you're likely to achieve a balanced budget, as required by the Academy Trust Handbook\n- whether you have an agreed recovery plan with the DfE","IF(OR($I$90<0,$M$90<0,$Q$90),AB90,0)"]
[null,null,null,null,{"$f":"IF(OR(S102<>\"\",T102<>\"\",U102<>\"\",Z102<>\"\"),\"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 23","Balance b/f \n1 Apr 24",null,null,"Balance b/f \n1 Sep 24","Balance b/f \n1 Apr 25",null,null,"Balance b/f \n1 Sep 25","Balance b/f \n1 Apr 26"]
[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",{"$f":"IF(OR(S105<>\"\",T105<>\"\",U105<>\"\",Z105<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":"Check- see columns S-Z for info"},null,null,{"$f":"G110","v":0},null,null,{"$f":"H110","v":0},{"$f":"K110","v":0},null,null,{"$f":"L110","v":0},{"$f":"O110","v":0},null,"We have pre-populated your balance b/f for 1 Sep 23 with the figures from your prior year accounts return. A worked example is within the guidance. 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. ",{"$f":"IF(OR(G105-ROUND(G105,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G105<V105),\"Input value is too low\",\"\")","v":""},{"$f":"IF(OR(G105>W105),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C105,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-400000},{"$f":"VLOOKUP($C105,'Min Max table'!$A$5:$C$205,3,FALSE)","v":400000},{"$f":"\"QU\"&AB105","v":"QU7"},{"$f":"IF(Z105=\"\",\"\",\"Please refer to \"&X105&\" in the validations table\")","v":"Please refer to QU7 in the validations table"},{"$f":"IF(AC105>0,AD105,\"\")","v":"Explain where the opening balance (410) is derived from. This should be from the prior year's Accounts Return."},{"$f":"VLOOKUP(X105,'Trust validations table'!$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(S106<>\"\",T106<>\"\",U106<>\"\",Z106<>\"\"),\"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,{"$f":"\"QU\"&AB106","v":"QU8"},{"$f":"IF(Z106=\"\",\"\",\"Please refer to \"&X106&\" in the validations table\")","v":"Please refer to QU8 in the validations table"},{"$f":"IF(AC106>0,AD106,\"\")","v":"Please explain why the balance brought forward from previous period (410) is £0"},{"$f":"VLOOKUP(X106,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Revenue totals"},8,{"$f":"IF(OR(G105=\"\",$G$105=0),AB106,0)","v":8},"Please explain why the balance brought forward from previous period (410) is £0","IF(OR(G94=\"\",$G$94=0),AB95,0)"]
[null,null,null,null,null,null,"Calculated","Calculated",null,null,"Calculated","Calculated",null,null,"Calculated","Calculated"]
[null,null,null,null,null,null,"Balance c/f \n31 Mar 24","Balance c/f \n31 Aug 24",null,null,"Balance c/f \n31 Mar 25","Balance c/f \n31 Aug 25",null,null,"Balance c/f \n31 Mar 26","Balance c/f \n31 Aug 26"]
[null,null,null,null,{"$f":"IF(OR(S109<>\"\",T109<>\"\",U109<>\"\",Z109<>\"\"),\"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,{"$f":"\"QU\"&AB109","v":"QU9"},{"$f":"IF(Z109=\"\",\"\",\"Please refer to \"&X109&\" in the validations table\")","v":""},{"$f":"IF(AC109>0,AD109,\"\")","v":""},{"$f":"VLOOKUP(X109,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Revenue totals"},9,{"$f":"IF(AND($Q$101<0,$P$110>0,$Q$101*-1>$P$110),AB109,0)","v":0},"For the forecast year, you've forecast a positive closing balance but a high in-year deficit. This can lead to reserves being depleted in future years and the academy being in a deficit position. \n\nTell us what actions you're taking to ensure a balanced/surplus budget will be maintained.\"","IF(AND($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(S110<>\"\",T110<>\"\",U110<>\"\",Z110<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,{"$f":"+G101+G105","v":0},{"$f":"+H101+H105","v":0},null,null,{"$f":"+K101+K105","v":0},{"$f":"+L101+L105","v":0},null,null,{"$f":"+O101+O105","v":0},{"$f":"+P101+P105","v":0},null,"This is an automatic sum of lines 400 and 410. Provide an explanation where there are any deficits. ",null,null,null,{"$f":"VLOOKUP($C110,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C110,'Min Max table'!$A$5:$C$205,3,FALSE)","v":0},{"$f":"\"QU\"&AB110","v":"QU10"},{"$f":"IF(Z110=\"\",\"\",\"Please refer to \"&X110&\" in the validations table\")","v":""},{"$f":"IF(AC110>0,AD110,\"\")","v":""},{"$f":"VLOOKUP(X110,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Revenue totals: Line 430 - Balance c/f to next period "},10,{"$f":"IF(OR(L110<0,H110<0,P110<0),AB110,0)","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,{"$f":"IF((L110/M58>=0.2),\"Check- see column Z for info\",\"\")","v":{"$error":"#DIV/0!"}},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"QU\"&AB113","v":"QU430"},{"$f":"IF(Z113=\"\",\"\",\"Please refer to \"&X113&\" in the validations table\")","v":{"$error":"#DIV/0!"}},{"$f":"IF(AC113>0,AD113,\"\")","v":{"$error":"#DIV/0!"}},"430 divided by 298 equal to or greater than 20%",430,{"$f":"IF(OR(L110/M58>=0.2),AB113,0)","v":{"$error":"#DIV/0!"}},"The figures you have entered show that your trust has a reserve balance of more than 20% of your income for April 2022 to August 2023.                                                                                                     \nIf applicable, what capital projects (specific building or estates projects; non-building capital works etc..) are planned, how much will they cost and when are they expected to complete?\nOr if not for capital works, what are you holding reserves for (staff retention & development; strategic development/growth; future uncertainty; other)? ","IFERROR(IF(OR(P104/Q61>=0.2),AB107,0),\"\")"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,"Prior Year",null,null,null,"Current Year",null,null,null,"Forecast Year"]
[null,"CAPITAL",null,null,null,null,"Actuals","Calculated","TOTAL",null,"Actuals","Calculated","TOTAL",null,"Forecast ","Calculated","TOTAL"]
[null,"4 CAPITAL INCOME",null,null,null,null,"Sep 23 - Mar 24","Apr 24 - Aug 24","2023/24",null,"Sep 24 - Mar 25","Apr 25 - Aug 25","2024/25",null,"Sep 25 - Mar 26","Apr 26 - Aug 26","2025/26"]
[null,"DfE  income- Capital","Line no.","Help text","Validation",null,"£'000","£'000","£'000",null,"£'000","£'000","£'000",null,"£'000","£'000","£'000","Help Text Guidance"]
[null,"Devolved formula capital",510,"i",{"$f":"IF(OR(S129<>\"\",T129<>\"\",U129<>\"\",Z129<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"+I129-G129","v":0},null,null,null,{"$f":"+M129-K129","v":0},null,null,null,{"$f":"+Q129-O129","v":0},null,"Input total amount of  capital funding grant receivable from DfE.",{"$f":"IF(OR(G129-ROUND(G129,)<>0,I129-ROUND(I129,)<>0,K129-ROUND(K129,)<>0,M129-ROUND(M129,)<>0,O129-ROUND(O129,)<>0,Q129-ROUND(Q129,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G129<V129,I129<V129,K129<V129,L129<V129,M129<V129,O129<V129,P129<V129,Q129<V129),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G129>W129,I129>W129,K129>W129,L129>W129,M129>W129,O129>W129,P129>W129,Q129>W129),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C129,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-400000},{"$f":"VLOOKUP($C129,'Min Max table'!$A$5:$C$205,3,FALSE)","v":400000}]
[null,"Value of any capital donation of an asset from the DfE for PSBP/Free Schools programme",520,"i","",null,null,{"$f":"+I130-G130","v":0},null,null,null,{"$f":"+M130-K130","v":0},null,null,null,{"$f":"+Q130-O130","v":0},null,"Include the value of any asset that has been transferred, or due to be transferred from the DfE to the trust where the DfE has procured the capital works centrally under the Priority Schools Building Programme (PSBP) or Free Schools Programme. This should equal row 605.",{"$f":"IF(OR(G130-ROUND(G130,)<>0,I130-ROUND(I130,)<>0,K130-ROUND(K130,)<>0,M130-ROUND(M130,)<>0,O130-ROUND(O130,)<>0,Q130-ROUND(Q130,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$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$205,3,FALSE)","v":400000}]
[null,"Other DfE income - Capital",530,"i","",null,null,{"$f":"+I131-G131","v":0},null,null,null,{"$f":"+M131-K131","v":0},null,null,null,0,null,"Include the amount of any capital grants received from the DfE that is not included in lines 510 or 520, for example CIF/SCA funding. If you have received any RAAC funding that relates to capital, please include this here.",{"$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":""},"","",{"$f":"VLOOKUP($C131,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-400000},{"$f":"VLOOKUP($C131,'Min Max table'!$A$5:$C$205,3,FALSE)","v":400000}]
[null,"Other DfE family Capital Grants",540,"i","",null,null,{"$f":"+I132-G132","v":0},null,null,null,{"$f":"+M132-K132","v":0},null,null,null,0,null,"Enter the value of any capital grants from DfE family bodies, such as the national college, equalities and human rights commission, office of the children's commissioner or the standards and testing agency.",{"$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$205,3,FALSE)","v":400000}]
[null,"Total DfE Capital Income",550,null,"",null,{"$f":"SUM(G129:G132)","v":0},{"$f":"+I133-G133","v":0},{"$f":"SUM(I129:I132)","v":0},null,{"$f":"SUM(K129:K132)","v":0},{"$f":"+M133-K133","v":0},{"$f":"SUM(M129:M132)","v":0},null,{"$f":"SUM(O129:O132)","v":0},0,{"$f":"SUM(Q129:Q132)","v":0},null,null,null,null,{"$f":"VLOOKUP($C133,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C133,'Min Max table'!$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(S136<>\"\",T136<>\"\",U136<>\"\",Z136<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"+I136-G136","v":0},null,null,null,{"$f":"+M136-K136","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.",{"$f":"IF(OR(G136-ROUND(G136,)<>0,I136-ROUND(I136,)<>0,K136-ROUND(K136,)<>0,M136-ROUND(M136,)<>0,O136-ROUND(O136,)<>0,Q136-ROUND(Q136,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G136<V136,I136<V136,K136<V136,L136<V136,M136<V136,O136<V136,P136<V136,Q136<V136),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G136>W136,I136>W136,K136>W136,L136>W136,M136>W136,O136>W136,P136>W136,Q136>W136),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C136,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-400000},{"$f":"VLOOKUP($C136,'Min Max table'!$A$5:$C$205,3,FALSE)","v":400000},{"$f":"\"QU\"&AB136","v":"QU13"},{"$f":"IF(Z136=\"\",\"\",\"Please refer to \"&X136&\" in the validations table\")","v":""},{"$f":"IF(AC136>0,AD136,\"\")","v":""},{"$f":"VLOOKUP(X136,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Capital income: Line 560 - Local authority capital income (cash)"},13,{"$f":"IF(OR($G$136>0,$H$136>0,$I$136>0,$K$136>0,$L$136>0,$M$136>0,$O$136>0,$P$136>0,$Q$136>0),AB136,0)","v":0},"Confirm that this relates to cash receivables only and doesn't include donated assets or conversions.","IF(OR($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":"+I137-G137","v":0},null,null,null,{"$f":"+M137-K137","v":0},null,null,null,0,null,"Include voluntary, private capital, donations for use as capital or endowment funds or any other non-government capital income. Specify what each is in the comments section.",{"$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":"QU11"},{"$f":"IF(Z137=\"\",\"\",\"Please refer to \"&X137&\" in the validations table\")","v":""},{"$f":"IF(AC137>0,AD137,\"\")","v":""},{"$f":"VLOOKUP(X137,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Capital income: Line 570 - Non Government capital income "},11,{"$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$137>0),AB137,0)","v":0},"Provide further details of your non government capital income","IF(OR($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":"+I138-G138","v":0},null,null,null,{"$f":"+M138-K138","v":0},null,null,null,0,null,"Include any other government capital grants received that are not included in the above lines. Specify which government body the grants are from in the comments column.",{"$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":""},"","",{"$f":"VLOOKUP($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":"QU12"},{"$f":"IF(Z138=\"\",\"\",\"Please refer to \"&X138&\" in the validations table\")","v":""},{"$f":"IF(AC138>0,AD138,\"\")","v":""},{"$f":"VLOOKUP(X138,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Capital income: Line 571 - Other Government Grant capital income"},12,{"$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$138>0),AB138,0)","v":0},"Provide further details of your other government capital income.","IF(OR($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":"+I139-G139","v":0},null,null,null,{"$f":"+M139-K139","v":0},null,null,null,0,null,"Include where there have been any releases from  endowments reserves to fund capital expenditure.",{"$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$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C139,'Min Max table'!$A$5:$C$205,3,FALSE)","v":400000}]
[null,"Local authority donated assets",575,"i","",null,null,0,null,null,null,{"$f":"+M140-K140","v":0},null,null,null,0,null,"Include any donated assets from local authorities. This will equal line 606 (local authority donated assets expense).",{"$f":"IF(OR(G140-ROUND(G140,)<>0,I140-ROUND(I140,)<>0,K140-ROUND(K140,)<>0,M140-ROUND(M140,)<>0,O140-ROUND(O140,)<>0,Q140-ROUND(Q140,)<>0),\"No decimal places allowed\",\"\")","v":""},"","",{"$f":"VLOOKUP($C140,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C140,'Min Max table'!$A$5:$C$205,3,FALSE)","v":400000}]
[null,"Total Other Capital Income",580,null,"",null,{"$f":"SUM(G136:G140)","v":0},{"$f":"SUM(H136:H140)","v":0},{"$f":"SUM(I136:I140)","v":0},null,{"$f":"SUM(K136:K140)","v":0},{"$f":"SUM(L136:L140)","v":0},{"$f":"SUM(M136:M140)","v":0},null,{"$f":"SUM(O136:O140)","v":0},{"$f":"SUM(P136:P140)","v":0},{"$f":"SUM(Q136:Q140)","v":0},null,null,null,null,{"$f":"VLOOKUP($C141,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C141,'Min Max table'!$A$5:$C$205,3,FALSE)","v":0}]
[]
[]
[null,"Disposals","Line no.","Help text","Validation"]
[null,"Land & buildings disposals",581,"i",{"$f":"IF(OR(S145<>\"\",T145<>\"\",U145<>\"\",Z145<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"+I145-G145","v":0},null,null,null,{"$f":"+M145-K145","v":0},null,null,null,{"$f":"+Q145-O145","v":0},null,"Disposal proceeds only – include the NBV on disposal of assets for land and buildings.",{"$f":"IF(OR(G145-ROUND(G145,)<>0,I145-ROUND(I145,)<>0,K145-ROUND(K145,)<>0,M145-ROUND(M145,)<>0,O145-ROUND(O145,)<>0,Q145-ROUND(Q145,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G145<V145,I145<V145,K145<V145,L145<V145,M145<V145,O145<V145,P145<V145,Q145<V145),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G145>W145,I145>W145,K145>W145,L145>W145,M145>W145,O145>W145,P145>W145,Q145>W145),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C145,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C145,'Min Max table'!$A$5:$C$205,3,FALSE)","v":400000}]
[null,"Other fixed assets disposals",582,"i","",null,null,{"$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 from the disposal of assets for other fixed assets.",{"$f":"IF(OR(G146-ROUND(G146,)<>0,I146-ROUND(I146,)<>0,K146-ROUND(K146,)<>0,M146-ROUND(M146,)<>0,O146-ROUND(O146,)<>0,Q146-ROUND(Q146,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$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$205,3,FALSE)","v":200000}]
[null,"Total Disposal proceeds",584,null,"",null,{"$f":"SUM(G145:G146)","v":0},{"$f":"SUM(H145:H146)","v":0},{"$f":"SUM(I145:I146)","v":0},null,{"$f":"SUM(K145:K146)","v":0},{"$f":"SUM(L145:L146)","v":0},{"$f":"SUM(M145:M146)","v":0},null,{"$f":"SUM(O145:O146)","v":0},{"$f":"SUM(P145:P146)","v":0},{"$f":"SUM(Q145:Q146)","v":0},null,null,null,null,{"$f":"VLOOKUP($C147,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C147,'Min Max table'!$A$5:$C$205,3,FALSE)","v":0}]
[null,"Capital Income totals","Line no.","Help text","Validation"]
[null,"Transfers between Revenue and Capital (contra line 255) ",585,"i",{"$f":"IF(OR(S149<>\"\",T149<>\"\",U149<>\"\",Z149<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,{"$f":"-G56","v":0},{"$f":"-H56","v":0},{"$f":"-I56","v":0},null,{"$f":"-K56","v":0},{"$f":"-L56","v":0},{"$f":"-M56","v":0},null,{"$f":"-O56","v":0},{"$f":"-P56","v":0},{"$f":"-Q56","v":0},"This should balance to line 255 - normally there are revenue transfers to capital and this line should be a positive figure. Transfers from capital funding to revenue reserves are normally disallowed. However on occasion for the reasons described in line 255, a reverse transfer may be necessary, where funds will flow from capital to revenue and the balance in this line would become negative. As this is unusual, an explanation is required.",null,null,null,{"$f":"VLOOKUP($C149,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C149,'Min Max table'!$A$5:$C$205,3,FALSE)","v":0},{"$f":"\"QU\"&AB149","v":"QU21"},{"$f":"IF(Z149=\"\",\"\",\"Please refer to \"&X149&\" in the validations table\")","v":""},{"$f":"IF(AC149>0,AD149,\"\")","v":""},{"$f":"VLOOKUP(X149,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Capital income: Line 585 - Transfers between Revenue and Capital (contra line 255) "},21,{"$f":"IF(OR($G$149<0,$H$149<0,$I$149<0,$K$149<0,$L$149<0,$M$149<0,$O$149<0,$P$149<0,$Q$149<0),AB149,0)","v":0},"Tell us why you're transferring capital income into revenue reserves.","IF(OR($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":"G133+G141+G147+G149","v":0},{"$f":"H133+H141+H147+H149","v":0},{"$f":"I133+I141+I147+I149","v":0},null,{"$f":"K133+K141+K147+K149","v":0},{"$f":"L133+L141+L147+L149","v":0},{"$f":"M133+M141+M147+M149","v":0},null,{"$f":"O133+O141+O147+O149","v":0},{"$f":"P133+P141+P147+P149","v":0},{"$f":"Q133+Q141+Q147+Q149","v":0},null,null,null,null,{"$f":"VLOOKUP($C151,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C151,'Min Max table'!$A$5:$C$205,3,FALSE)","v":0}]
[]
[]
[null,null,null,null,null,null,"Prior Year",null,null,null,"Current Year",null,null,null,"Forecast Year"]
[null,"5 CAPITAL EXPENDITURE","Line no.","Help text","Validation",null,"Actuals","Calculated","TOTAL",null,"Actuals","Calculated","TOTAL",null,"Forecast  ","Calculated","TOTAL"]
[null,"Include:            \n1. cost of land acquisition including fees and charges related to the acquisition                    \n2. cost of acquiring existing buildings, including fees and charges related to the acquisition                                                                                                                           \n3. cost of new construction, including fees                                                                   \n4. cost of conversions and renovations and cost of extension to existing premises. This needs to be broken down into the following categories:",null,null,null,null,"Sep 23 - Mar 24","Apr 24 - Aug 24","2023/24",null,"Sep 24 - Mar 25","Apr 25 - Aug 25","2024/25",null,"Sep 25 - Mar 26","Apr 26 - Aug 26","2025/26"]
[null,null,null,null,null,null,"£'000","£'000","£'000",null,"£'000","£'000","£'000",null,"£'000","£'000","£'000","Help Text Guidance"]
[null,"Land & buildings additions funded by DfE grants",601,"i",{"$f":"IF(OR(S158<>\"\",T158<>\"\",U158<>\"\",Z158<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"+I158-G158","v":0},null,null,null,{"$f":"+M158-K158","v":0},null,null,null,{"$f":"+Q158-O158","v":0},null,"Include any expenditure of grant received from the DfE for freehold and leasehold land and buildings additions. In here, also include any RAAC related expenditure that has been capitalised. If your trust has had any major maintenance work completed that has been capitalised, please include this in here. Any unspent grant income would be carried forward into the next financial year, usually in the capital funds balance.",{"$f":"IF(OR(G158-ROUND(G158,)<>0,I158-ROUND(I158,)<>0,K158-ROUND(K158,)<>0,M158-ROUND(M158,)<>0,O158-ROUND(O158,)<>0,Q158-ROUND(Q158,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G158<V158,I158<V158,K158<V158,L158<V158,M158<V158,O158<V158,P158<V158,Q158<V158),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G158>W158,I159>W158,K158>W158,L158>W158,M158>W158,O158>W158,P158>W158,Q158>W158),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C158,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C158,'Min Max table'!$A$5:$C$205,3,FALSE)","v":400000}]
[null,"Land & buildings donated to the trust by the DfE (PSPB/Free Schools Programme)",605,"i","",null,null,{"$f":"+I159-G159","v":0},null,null,null,{"$f":"+M159-K159","v":0},null,null,null,{"$f":"+Q159-O159","v":0},null,"This should be equal to row 520.",{"$f":"IF(OR(G159-ROUND(G159,)<>0,I159-ROUND(I159,)<>0,K159-ROUND(K159,)<>0,M159-ROUND(M159,)<>0,O159-ROUND(O159,)<>0,Q159-ROUND(Q159,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$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$205,3,FALSE)","v":400000}]
[null,"Land & buildings additions funded by other capital grants",615,"i","",null,null,0,null,null,null,0,null,null,null,{"$f":"+Q160-O160","v":0},null,"Include any expenditure that is funded by other capital grants (not the DfE family) include lottery funding, Sport England, Local Authorities, The Football Association.","","","",{"$f":"VLOOKUP($C160,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C160,'Min Max table'!$A$5:$C$205,3,FALSE)","v":400000}]
[null,"Land & buildings additions funded by reserves",620,"i","",null,null,0,null,null,null,0,null,null,null,0,null,"Funded by reserves – including other revenue sources as well as endowment releases.","","",{"$f":"IF(OR(G161>W161,I167>W161,K161>W161,L161>W161,M161>W161,O161>W161,P161>W161,Q161>W161),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C161,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C161,'Min Max table'!$A$5:$C$205,3,FALSE)","v":400000}]
[null,"ICT costs - connectivity",621,"i","",null,null,0,null,null,null,{"$f":"+M162-K162","v":0},null,null,null,0,null,"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. Exclude leasing and maintenance costs (shown in the revenue section), IT support, repair and maintenance costs.",{"$f":"IF(OR(G162-ROUND(G162,)<>0,I162-ROUND(I162,)<>0,K162-ROUND(K162,)<>0,M162-ROUND(M162,)<>0,O162-ROUND(O162,)<>0,Q162-ROUND(Q162,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G162<V162,I162<V162,K162<V162,L162<V162,M162<V162,O162<V162,P162<V162,Q162<V162),\"A value is below the minimum value allowed\",\"\")","v":""},"",{"$f":"VLOOKUP($C162,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C162,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000}]
[null,"ICT costs -  onsite servers",622,"i","",null,null,0,null,null,null,{"$f":"+M163-K163","v":0},null,null,null,0,null,"Include physical onsite servers where costs are capitalised. Exclude leasing and maintenance costs (see revenue section) cloud storage costs, IT support, repair and maintenance costs.","","","",{"$f":"VLOOKUP($C163,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C163,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000}]
[null,"ICT costs -  administration software and systems",623,"i","",null,null,0,null,null,null,{"$f":"+M164-K164","v":0},null,null,null,0,null,"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. 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.","","","",{"$f":"VLOOKUP($C164,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C164,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000}]
[null,"ICT costs - laptops, desktops and tablets    ",624,"i","",null,null,0,null,null,null,{"$f":"+M165-K165","v":0},null,null,null,0,null,"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. 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.","","","",{"$f":"VLOOKUP($C165,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C165,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000}]
[null,"ICT costs - other hardware",625,"i","",null,null,0,null,null,null,{"$f":"+M166-K166","v":0},null,null,null,0,null,"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). Exclude laptops, desktops and tablets (see line 624), onsite servers (see line 622), and IT support, repair and maintenance costs.","","","",{"$f":"VLOOKUP($C166,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C166,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000}]
[null,"Other fixed assets additions funded by DfE grants",636,"i","",null,null,{"$f":"+I167-G167","v":0},null,null,null,0,null,null,null,0,null,"Include any expenditure of DfE 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, include this in here.","","","",{"$f":"VLOOKUP($C167,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C167,'Min Max table'!$A$5:$C$205,3,FALSE)","v":400000}]
[null,"Other fixed assets additions funded by other capital grants",637,"i","",null,null,0,null,null,null,0,null,null,null,0,null,"Include any expenditure that is funded by other capital grants (not the DfE family) include lottery funding, Sport England, Local Authorities, The Football Association. If your trust has had any major maintenance work completed that has been capitalised, include this in here.","","","",{"$f":"VLOOKUP($C168,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C168,'Min Max table'!$A$5:$C$205,3,FALSE)","v":400000}]
[null,"Other fixed assets additions funded by reserves",638,"i","",null,null,0,null,null,null,0,null,null,null,0,null,"Include any expenditure that is funded by reserves – including other revenue sources as well as endowment releases.","","","",{"$f":"VLOOKUP($C169,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C169,'Min Max table'!$A$5:$C$205,3,FALSE)","v":400000}]
[null,"Local authority donated assets expense",606,"i","",null,null,0,null,null,null,0,null,null,null,0,null,"This should be equal to row 575 recognising the asset expense following receipt of the donated asset (as income).","","","",{"$f":"VLOOKUP($C170,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C170,'Min Max table'!$A$5:$C$205,3,FALSE)","v":400000}]
[null,"Total Capital Expenditure",650,null,null,null,{"$f":"SUM(G158:G170)","v":0},{"$f":"SUM(H158:H170)","v":0},{"$f":"SUM(I158:I170)","v":0},null,{"$f":"SUM(K158:K170)","v":0},{"$f":"SUM(L158:L170)","v":0},{"$f":"SUM(M158:M170)","v":0},null,{"$f":"SUM(O158:O170)","v":0},{"$f":"SUM(P158:P170)","v":0},{"$f":"SUM(Q158:Q170)","v":0},null,null,null,null,{"$f":"VLOOKUP($C171,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C171,'Min Max table'!$A$5:$C$205,3,FALSE)","v":0}]
[]
[null,"Capital totals","Line no.","Help text","Validation"]
[null,"Net Capital income/(expenditure) for the period",660,null,{"$f":"IF(OR(S174<>\"\",T174<>\"\",U174<>\"\",Z174<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,{"$f":"G151-G171","v":0},{"$f":"H151-H171","v":0},{"$f":"I151-I171","v":0},null,{"$f":"K151-K171","v":0},{"$f":"L151-L171","v":0},{"$f":"M151-M171","v":0},null,{"$f":"O151-O171","v":0},{"$f":"P151-P171","v":0},{"$f":"Q151-Q171","v":0},null,null,null,null,{"$f":"VLOOKUP($C174,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C174,'Min Max table'!$A$5:$C$205,3,FALSE)","v":0},{"$f":"\"QU\"&AB174","v":"QU14"},{"$f":"IF(Z174=\"\",\"\",\"Please refer to \"&X174&\" in the validations table\")","v":""},{"$f":"IF(AC174>0,AD174,\"\")","v":""},{"$f":"VLOOKUP(X174,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Capital totals: Line 660 - Net Capital income/(expenditure) for the period"},14,{"$f":"IF(OR($I$174<0,$M$174<0,$Q$174<0),AB174,0)","v":0},"Your capital expenditure exceeds capital income during either the prior year, current year or forecast year.\n\nTell us: \n- how you've managed capital income and expenditure during the year\n- whether you plan to carry forward surplus capital funds from prior years, and how much","IF(OR($I$146<0,$M$146<0,$Q$146<0)),AB146,0)"]
[]
[]
[null,null,null,null,null,null,"Actuals","Calculated",null,null,"Calculated","Calculated",null,null,"Calculated","Calculated"]
[null,null,null,null,null,null,"Balance b/f \n1 Sep 23","Balance b/f \n1 Apr 24",null,null,"Balance b/f \n1 Sep 24","Balance b/f \n1 Apr 25",null,null,"Balance b/f \n1 Sep 25","Balance b/f \n1 Apr 26"]
[null,null,null,null,null,null,"£'000","£'000",null,null,"£'000","£'000",null,null,"£'000","£'000",null,"Help Text Guidance"]
[null,"Balance B/Fwd from previous period",670,"i",{"$f":"IF(OR(S180<>\"\",T180<>\"\",U180<>\"\",Z180<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"G185","v":0},null,null,{"$f":"H185","v":0},{"$f":"K185","v":0},null,null,{"$f":"L185","v":0},{"$f":"O185","v":0},null,"Input the closing balance of capital funds from previous financial year. Assuming there are no structural changes to the trust, then the amount entered in this cell should agree to the 'Fixed Asset Fund' less 'Tangible assets' and 'Intangible assets' in the Balance Sheet summary of the prior year Accounts Return.",{"$f":"IF(OR(G180-ROUND(G180,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G180<V180),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G180>W180),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C180,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-400000},{"$f":"VLOOKUP($C180,'Min Max table'!$A$5:$C$205,3,FALSE)","v":400000}]
[]
[null,null,null,null,null,null,"Calculated","Calculated",null,null,"Calculated","Calculated",null,null,"Calculated","Calculated"]
[null,null,null,null,null,null,"Balance c/f \n31 Mar 24","Balance c/f \n31 Aug 24",null,null,"Balance c/f \n31 Mar 25","Balance c/f \n31 Aug 25",null,null,"Balance c/f \n31 Mar 26","Balance c/f \n31 Aug 26"]
[null,null,null,null,null,null,"£'000","£'000",null,null,"£'000","£'000",null,null,"£'000","£'000"]
[null,"Balance C/Fwd to next period ",680,null,null,null,{"$f":"G174+G180","v":0},{"$f":"H174+H180","v":0},null,null,{"$f":"K174+K180","v":0},{"$f":"L174+L180","v":0},null,null,{"$f":"O174+O180","v":0},{"$f":"P174+P180","v":0},null,null,null,null,null,{"$f":"VLOOKUP($C185,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C185,'Min Max table'!$A$5:$C$205,3,FALSE)","v":0}]
[]
[]
[null,null,null,null,null,null,"Prior Year",null,null,null,"Current Year",null,null,null,"Forecast Year"]
[null,null,null,null,null,null,"Actuals","Calculated","TOTAL",null,"Actuals","Calculated","TOTAL",null,"Forecast  ","Calculated","TOTAL"]
[null,null,null,null,null,null,"Sep 23 - Mar 24","Apr 24 - Aug 24","2023/24",null,"Sep 24 - Mar 25","Apr 25 - Aug 25","2024/25",null,"Sep 25 - Mar 26","Apr 26 - Aug 26","2025/26"]
[null,"Capital transfers and conversions  (disclosure only)","Line no.","Help text","Validation",null,"£'000","£'000","£'000",null,"£'000","£'000","£'000",null,"£'000","£'000","£'000","Help Text Guidance"]
[null,"Capital assets transferred to academy on conversion",572,"i",{"$f":"IF(OR(S192<>\"\",T192<>\"\",U192<>\"\",Z192<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"+I192-G192","v":0},null,null,null,{"$f":"+M192-K192","v":0},null,null,null,{"$f":"+Q192-O192","v":0},null,"Include the value of capital assets and liabilities received or receivable on conversion from local authorities on conversion. These balances will have a contra adjustment. For example when you record a conversion from a local authority the entry is conversion income recorded below and the opposite adjustment which is expenditure. The former recognises the transfer income and the latter the expenditure to recognise the asset. The budgeting impact is neutral.",{"$f":"IF(OR(G192-ROUND(G192,)<>0,I192-ROUND(I192,)<>0,K192-ROUND(K192,)<>0,M192-ROUND(M192,)<>0,O192-ROUND(O192,)<>0,Q192-ROUND(Q192,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G192<V192,I192<V192,K192<V192,L192<V192,M192<V192,O192<V192,P192<V192,Q192<V192),\"Transfers in is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G192>W192,I192>W192,K192>W192,L192>W192,M192>W192,O192>W192,P192>W192,Q192>W192),\"Transfer value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C192,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C192,'Min Max table'!$A$5:$C$205,3,FALSE)","v":400000}]
[null,"Capital assets transferred of an existing academy into the trust",573,"i",{"$f":"IF(OR(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,{"$f":"+Q193-O193","v":0},null,"Include the value of capital assets and liabilities received or receivable following the transfer of an existing academy from another academy trust",{"$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$205,3,FALSE)","v":400000}]
[null,"Capital assets transferred of an existing academy out of the trust",639,"i",{"$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,{"$f":"+Q194-O194","v":0},null,"Include the value of capital assets and liabilities paid or payable following the transfer of an existing academy to another academy trust.  The value of any amount paid or payable should be entered as a negative value.",{"$f":"IF(OR(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$208,2,FALSE)","v":-400000},{"$f":"VLOOKUP($C194,'Min Max table'!$A$5:$C$205,3,FALSE)","v":0}]
[]
[]
[null,"6 OTHER ITEMS"]
[null,"Cash","Line no.","Help text","Validation",null,"Balance at \n31 Aug 23","Balance at \n31 Mar 24",null,null,"Balance at \n31 Aug 24","Balance at \n31 Mar 25","Balance at \n31 Aug 25",null,"Balance at \n31 Mar 26","Balance at \n31 Aug 26"]
[null,null,null,null,null,null,"£'000","£'000",null,null,"£'000","£'000","£'000",null,"£'000","£'000",null,"Help Text Guidance"]
[null,"Cash at bank and in hand",700,"i",{"$f":"IF(OR(S200<>\"\",T200<>\"\",U200<>\"\",Z200<>\"\"),\"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 the balances held in all academy trust bank accounts plus any miscellaneous cash holdings, for example petty cash balances. This will also include cash equivalents, being short-term highly liquid investments with a short maturity, for example short-term money market deposits.  August balances should be as per your audited financial statements. ",{"$f":"IF(OR(G200-ROUND(G200,)<>0,H200-ROUND(H200,)<>0,K200-ROUND(K200,)<>0,L200-ROUND(L200,)<>0,M200-ROUND(M200,)<>0,P200-ROUND(P200,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G200<V200,H200<V200,K200<V200,L200<V200,M200<V200,O200<V200,P200<V200),\"Your cash balance is too low\",\"\")","v":""},{"$f":"IF(OR(G200>W200,H200>W200,K200>W200,L200>W200,M200>W200,O200>W200,P200>W200),\"Your cash balance is too high\",\"\")","v":""},{"$f":"VLOOKUP($C200,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C200,'Min Max table'!$A$5:$C$205,3,FALSE)","v":400000},{"$f":"\"QU\"&AB200","v":"QU15"},{"$f":"IF(Z200=\"\",\"\",\"Please refer to \"&X200&\" in the validations table\")","v":"Please refer to QU15 in the validations table"},{"$f":"IF(AC200>0,AD200,\"\")","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."},{"$f":"VLOOKUP(X200,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Other items: Line 700 - Cash at bank and in hand"},15,{"$f":"IF(SUM(G200:H200,K200:M200,O200:P200)=0,AB200,0)","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.",{"$f":"IF(OR(G201-ROUND(G201,)<>0,H201-ROUND(H201,)<>0,K201-ROUND(K201,)<>0,L201-ROUND(L201,)<>0,M201-ROUND(M201,)<>0,P201-ROUND(P201,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G201<V201,H201<V201,K201<V201,L201<V201,M201<V201,O201<V201,P201<V201),\"Your overdraft is too low\",\"\")","v":""},{"$f":"IF(OR(G201>W201,H201>W201,K201>W201,L201>W201,M201>W201,O201>W201,P201>W201),\"Your overdraft is too high\",\"\")","v":""},{"$f":"VLOOKUP($C201,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C201,'Min Max table'!$A$5:$C$205,3,FALSE)","v":0},{"$f":"\"QU\"&AB201","v":"QU16"},{"$f":"IF(Z201=\"\",\"\",\"Please refer to \"&X201&\" in the validations table\")","v":"Please refer to QU16 in the validations table"},{"$f":"IF(AC201>0,AD201,\"\")","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. "},{"$f":"VLOOKUP(X201,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Other items: Line 701 - Overdrafts"},16,{"$f":"IF(SUM(G201:H201,K201:M201,O201:P201)=0,AB201,0)","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 23 - Mar 24","Apr 24 - Aug 24","2023/24",null,"Sep 24 - Mar 25","Apr 25 - Aug 25","2024/25",null,"Sep 25 - Mar 26","Apr 26 - Aug 26","2025/26"]
[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",{"$f":"IF(OR(S207<>\"\",T207<>\"\",U207<>\"\",Z207<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"+I207-G207","v":0},null,null,null,{"$f":"+M207-K207","v":0},null,null,null,{"$f":"+Q207-O207","v":0},null,"Deduct the carrying amount of the asset and related selling expenses from the proceeds of the disposal. Losses are entered as positive and gains as negative.",{"$f":"IF(OR(G207-ROUND(G207,)<>0,I207-ROUND(I207,)<>0,K207-ROUND(K207,)<>0,M207-ROUND(M207,)<>0,O207-ROUND(O207,)<>0,Q207-ROUND(Q207,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G207<V207,I207<V207,K207<V207,L207<V207,M207<V207,O207<V207,P207<V207,Q207<V207),\"Loss on disposal is too high\",\"\")","v":""},{"$f":"IF(OR(G207>W207,I207>W207,K207>W207,L207>W207,M207>W207,O207>W207,P207>W207,Q207>W207),\"Gain appears too high\",\"\")","v":""},{"$f":"VLOOKUP($C207,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-100000},{"$f":"VLOOKUP($C207,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000}]
[null,"Impairment charges",712,"i","",null,null,{"$f":"+I208-G208","v":0},null,null,null,{"$f":"+M208-K208","v":0},null,null,null,{"$f":"+Q208-O208","v":0},null,"Impairment charge would be the reduction in carrying value of an asset.",{"$f":"IF(OR(G208-ROUND(G208,)<>0,I208-ROUND(I208,)<>0,K208-ROUND(K208,)<>0,M208-ROUND(M208,)<>0,O208-ROUND(O208,)<>0,Q208-ROUND(Q208,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$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$205,3,FALSE)","v":400000},{"$f":"\"QU\"&AB208","v":"QU20"},{"$f":"IF(Z208=\"\",\"\",\"Please refer to \"&X208&\" in the validations table\")","v":""},{"$f":"IF(AC208>0,AD208,\"\")","v":""},{"$f":"VLOOKUP(X208,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Other items: Line 712 - Impairment charges"},20,{"$f":"IF(OR(G208<>0,H208<>0,I208<>0,K208<>0,L208<>0,M208<>0,O208<>0,P208<>0,Q208<>0),AB208,0)","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 23","Balance at \n31 Mar 24",null,null,"Balance at \n31 Aug 24","Balance at \n31 Mar 25","Balance at \n31 Aug 25",null,"Balance at \n31 Mar 26","Balance at \n31 Aug 26"]
[null,null,null,null,null,null,"£'000","£'000",null,null,"£'000","£'000","£'000",null,"£'000","£'000",null,"Help Text Guidance"]
[null,"Investments",725,"i",{"$f":"IF(OR(S212<>\"\",T212<>\"\",U212<>\"\",Z212<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null," Include the total value of your investments as at the specified dates. Increases to the total value could be as a result of the purchase of new fixed income or equity investments.",{"$f":"IF(OR(G212-ROUND(G212,)<>0,H212-ROUND(H212,)<>0,K212-ROUND(K212,)<>0,L212-ROUND(L212,)<>0,M212-ROUND(M212,)<>0,O212-ROUND(O212,)<>0,P212-ROUND(P212,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G212<I212,H212<V212,K212<V212,L212<V212,M212<V212,O212<V212,P212<V212,Q212<V212),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G212>W212,H212>W212,K212>W212,L212>W212,M212>W212,O212>W212,P212>W212,Q212>W212),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C212,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C212,'Min Max table'!$A$5:$C$205,3,FALSE)","v":400000},{"$f":"\"QU\"&AB212","v":"QU17"},{"$f":"IF(Z212=\"\",\"\",\"Please refer to \"&X212&\" in the validations table\")","v":""},{"$f":"IF(AC212>0,AD212,\"\")","v":""},{"$f":"VLOOKUP(X212,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Other items: Line 725 - Investments"},17,{"$f":"IF(OR(G212<>0,H212<>0,I212<>0,K212<>0,L212<>0,M212<>0,O212<>0,P212<>0,Q212<>0),AB212,0)","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 23 - Mar 24","Movements\nApr 24 - Aug 24",null,null,"Movements \nSep 24 - Mar 25","Movements \nApr 25 - Aug 25",null,null,"Movements \nSep 25 - Mar 26","Movements \nApr 26 - Aug 26"]
[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",{"$f":"IF(OR(S215<>\"\",T215<>\"\",U215<>\"\",Z215<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,"Include cash or cash equivalents received as a result of investment liquidations. This is a disclosure only line and will not result in double-counting in line 700.",{"$f":"IF(OR(G215-ROUND(G215,)<>0,H215-ROUND(H215,)<>0,K215-ROUND(K215,)<>0,L215-ROUND(L215,)<>0,O215-ROUND(O215,)<>0,P215-ROUND(P215,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G215<V215,H215<V215,K215<V215,L215<V215,M215<V215,O215<V215,P215<V215,Q215<V215),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G215>W215,H215>W215,K215>W215,L215>W215,M215>W215,O215>W215,P215>W215,Q215>W215),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C215,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C215,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000}]
[]
[null,null,null,null,null,null,"Actuals ","Actuals",null,null,"Actuals ","Actuals","TOTAL",null,"Forecast"]
[null,"Loans","Line no.","Help text","Validation",null,"Balance at \n31 Aug 23","Balance at \n31 Mar 24",null,null,"Balance at \n31 Aug 24","Balance at \n31 Mar 25","Balance at \n31 Aug 25",null,"Balance at \n31 Mar 26"]
[null,null,null,null,null,null,"£'000","£'000",null,null,"£'000","£'000","£'000",null,"£'000",null,null,"Help Text Guidance"]
[null,"Opening outstanding loans",780,"i",{"$f":"IF(OR(S220<>\"\",T220<>\"\",U220<>\"\",Z220<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"G226","v":0},null,null,{"$f":"H226","v":0},{"$f":"K226","v":0},{"$f":"L226","v":0},null,{"$f":"M226","v":0},null,null,"Please include any closing loans outstanding from the previous financial year. Please specify in the comments section to whom the loans relate, the amounts specific to each, whether transferred on conversion, reason for loan and loan duration. This includes Salix loans.",{"$f":"IF(OR(G220-ROUND(G220,)<>0,I220-ROUND(I220,)<>0,K220-ROUND(K220,)<>0,M220-ROUND(M220,)<>0,O220-ROUND(O220,)<>0,Q220-ROUND(Q220,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G220<V220,I220<V220,K220<V220,L220<V220,M220<V220,O220<V220,P220<V220,Q220<V220),\"Error- balances is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G220>W220,I220>W220,K220>W220,L220>W220,M220>W220,O220>W220,P220>W220,Q220>W220),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C220,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C220,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000}]
[null,null,null,null,null,null," Movement to\n31 Mar 24"," Movement to\n 31 Aug 24",null,null," Movement to \n31 Mar 25"," Movement to5\n31 Aug 24"," Movement to \n31 Mar 26",null," Movement to \n31 Aug 26"]
[null,null,null,null,null,null,"£'000","£'000",null,null,"£'000","£'000","£'000",null,"£'000",null,null,"Help Text Guidance"]
[null,"Increase/(Decrease) in outstanding loans",785,"i",{"$f":"IF(OR(S223<>\"\",T223<>\"\",U223<>\"\",Z223<>\"\"),\"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.",{"$f":"IF(OR(G223-ROUND(G223,)<>0,H223-ROUND(H223,)<>0,K223-ROUND(K223,)<>0,L223-ROUND(L223,)<>0,M223-ROUND(M223,)<>0,O223-ROUND(O223,)<>0,Q223-ROUND(Q223,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G223<V223,H223<V223,K223<V223,L223<V223,M223<V223,O223<V223),\"Decrease is too high\",\"\")","v":""},{"$f":"IF(OR(G223>W223,H223>W223,K223>W223,L223>W223,M223>W223,O223>W223),\"Increase is too high\",\"\")","v":""},{"$f":"VLOOKUP($C223,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-100000},{"$f":"VLOOKUP($C223,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000},{"$f":"\"QU\"&AB223","v":"QU18"},{"$f":"IF(Z223=\"\",\"\",\"Please refer to \"&X223&\" in the validations table\")","v":""},{"$f":"IF(AC223>0,AD223,\"\")","v":""},{"$f":"VLOOKUP(X223,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Other items: Line 785 - Increase/(Decrease) in outstanding loans"},18,{"$f":"IF(OR(G223<>0,H223<>0,K223<>0,L223<>0,M223<>0,O223<>0),AB223,0)","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 24","Balance c/f \n31 Aug 24",null,null,"Balance c/f \n31 Mar 25","Balance c/f \n31 Aug 25","Balance c/f \n31 Mar 26",null,"Balance c/f \n31 Aug 26"]
[null,null,null,null,null,null,"£'000","£'000",null,null,"£'000","£'000","£'000",null,"£'000"]
[null,"Closing outstanding loans",789,null,{"$f":"IF(OR(S226<>\"\",T226<>\"\",U226<>\"\",Z226<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,{"$f":"+G223+G220","v":0},{"$f":"+H223+H220","v":0},null,null,{"$f":"+K223+K220","v":0},{"$f":"+L223+L220","v":0},{"$f":"+M223+M220","v":0},null,{"$f":"+O223+O220","v":0},null,null,null,null,null,null,{"$f":"VLOOKUP($C226,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C226,'Min Max table'!$A$5:$C$205,3,FALSE)","v":0},{"$f":"\"QU\"&AB226","v":"QU19"},{"$f":"IF(Z226=\"\",\"\",\"Please refer to \"&X226&\" in the validations table\")","v":""},{"$f":"IF(AC226>0,AD226,\"\")","v":""},{"$f":"VLOOKUP(X226,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Other items: Line 789 -Closing outstanding loans"},19,{"$f":"IF(OR(G226<0,H226<0,K226<0,L226<0,M226<0,O226<0,P226<0),AB226,IF(AND(E16=\"No\",SUM(G226:P226)<>0),AB226,IF(AND(E16=\"Yes\",AND(G226=0,H226=0,K226=0,L226=0,M226=0,O226=0,P226=0)),AB226,0)))","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 23 - Mar 24","Apr 24 - Aug 24","2023/24",null,"Sep 24 - Mar 25","Apr 25 - Aug 25","2024/25",null,"Sep 25 - Mar 26","Apr 26 - Aug 26","2025/26"]
[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",{"$f":"IF(OR(S232<>\"\",T232<>\"\",U232<>\"\",Z232<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"+I232-G232","v":0},null,null,null,{"$f":"+M232-K232","v":0},null,null,null,{"$f":"+Q232-O232","v":0},null,"Include any new provisions that have been created or increased in the year as a positive figure.",{"$f":"IF(OR(G232-ROUND(G232,)<>0,I232-ROUND(I232,)<>0,K232-ROUND(K232,)<>0,M232-ROUND(M232,)<>0,O232-ROUND(O232,)<>0,Q232-ROUND(Q232,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G232<V232,I232<V232,K232<V232,L232<V232,M232<V232,O232<V232,P232<V232,Q232<V232),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G232>W232,I232>W232,K232>W232,L232>W232,M232>W232,O232>W232,P232>W232,Q232>W232),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C232,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C232,'Min Max table'!$A$5:$C$205,3,FALSE)","v":100000}]
[null,"Provisions release (enter as a negative value)",737,"i","",null,null,{"$f":"+I233-G233","v":0},null,null,null,{"$f":"+M233-K233","v":0},null,null,null,{"$f":"+Q233-O233","v":0},null,"Include any reductions to the value of the provisions in the year. This must be a negative value.",{"$f":"IF(OR(G233-ROUND(G233,)<>0,I233-ROUND(I233,)<>0,K233-ROUND(K233,)<>0,M233-ROUND(M233,)<>0,O233-ROUND(O233,)<>0,Q233-ROUND(Q233,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$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$208,2,FALSE)","v":-100000},{"$f":"VLOOKUP($C233,'Min Max table'!$A$5:$C$205,3,FALSE)","v":0}]
[null,"Provision utilisation",738,"i","",null,null,{"$f":"+I234-G234","v":0},null,null,null,{"$f":"+M234-K234","v":0},null,null,null,{"$f":"+Q234-O234","v":0},null,"Include any 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",{"$f":"IF(OR(G234-ROUND(G234,)<>0,I234-ROUND(I234,)<>0,K234-ROUND(K234,)<>0,M234-ROUND(M234,)<>0,O234-ROUND(O234,)<>0,Q234-ROUND(Q234,)<>0),\"No decimal places allowed\",\"\")","v":""},"",{"$f":"IF(OR(G234>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$205,3,FALSE)","v":0}]
[]
[null,null,null,null,null,null,"Actuals","Calculated","TOTAL",null,"Actuals","Calculated","TOTAL",null,"Forecast","Calculated","TOTAL"]
[null,null,null,null,null,null,"Sep 23 - Mar 24","Apr 24 - Aug 24","2023/24",null,"Sep 24 - Mar 25","Apr 25 - Aug 25","2024/25",null,"Sep 25 - Mar 26","Apr 26 - Aug 26","2025/26"]
[null,"Depreciation / amortisation charge for the period","Line no.","Help text","Validation",null,"£'000","£'000","£'000",null,"£'000","£'000","£'000",null,"£'000","£'000","£'000","Help Text Guidance"]
[null,"Buildings depreciation",715,"i",{"$f":"IF(OR(S239<>\"\",T239<>\"\",U239<>\"\",Z239<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"+I239-G239","v":0},null,null,null,{"$f":"+M239-K239","v":0},null,null,null,{"$f":"+Q239-O239","v":0},null," Include depreciation charges for DfE buildings only, excluding depreciation relating to owned assets, donated assets or other non DfE buildings during the year.",{"$f":"IF(OR(G239-ROUND(G239,)<>0,I239-ROUND(I239,)<>0,K239-ROUND(K239,)<>0,M239-ROUND(M239,)<>0,O239-ROUND(O239,)<>0,Q239-ROUND(Q239,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G239<V239,I239<V239,K239<V239,L239<V239,M239<V239,O239<V239,P239<V239,Q239<V239),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G239>W239,I239>W239,K239>W239,L239>W239,M239>W239,O239>W239,P239>W239,Q239>W239),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C239,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C239,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000}]
[null,"Other assets donated depreciation",716,"i","",null,null,0,null,null,null,{"$f":"+M240-K240","v":0},null,null,null,{"$f":"+Q240-O240","v":0},null,"Include depreciation charges for non DfE donated assets.",{"$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$205,3,FALSE)","v":200000}]
[null,"Other assets owned depreciation",717,"i","",null,null,0,null,null,null,{"$f":"+M241-K241","v":0},null,null,null,{"$f":"+Q241-O241","v":0},null,"Include depreciation charges for other owned assets, excluding DfE buildings or non DfE donated assets.",{"$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":""},"","",{"$f":"VLOOKUP($C241,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C241,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000}]
[null,"Total Depreciation",720,null,null,null,{"$f":"SUM(G239:G241)","v":0},0,{"$f":"SUM(I239:I241)","v":0},null,{"$f":"SUM(K239:K241)","v":0},{"$f":"+M242-K242","v":0},{"$f":"SUM(M239:M241)","v":0},null,{"$f":"SUM(O239:O241)","v":0},{"$f":"+Q242-O242","v":0},{"$f":"SUM(Q239:Q241)","v":0},null,null,null,null,{"$f":"VLOOKUP($C242,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C242,'Min Max table'!$A$5:$C$205,3,FALSE)","v":0}]
[]
[null,"7 TRUST REVENUE RESERVES "]
[null,null,null,null,null,null,"Balance at \n31 Aug 23","Balance at \n31 Mar 24",null,null,"Balance at \n31 Aug 24","Balance at \n31 Mar 25","Balance at \n31 Aug 25",null,"Balance at \n31 Mar 26","Balance at \n31 Aug 26"]
[null,"Trust total","Line no.","Help text","Validation",null,"£'000","£'000",null,null,"£'000","£'000","£'000",null,"£'000","£'000",null,"Help Text Guidance"]
[null,"Total Trust Reserves",1001,"i",{"$f":"IF(OR(S247<>\"\",T247<>\"\",U247<>\"\",Z247<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,{"$f":"SUM(G259:G348,G254,)+G251","v":0},{"$f":"SUM(H259:H348,H254,)+H251","v":0},null,null,{"$f":"IF($C$255=\"Yes\",(SUM(K251,K254)),(SUM(K259:K348,K254,)+K251))","v":0},{"$f":"IF($C$255=\"Yes\",(SUM(L251,L254)),(SUM(L259:L348,L254,)+L251))","v":0},{"$f":"IF($C$255=\"Yes\",(SUM(M251,M254)),(SUM(M259:M348,M254,)+M251))","v":0},null,{"$f":"IF($C$255=\"Yes\",(SUM(O251,O254)),(SUM(O259:O348,O254,)+O251))","v":0},{"$f":"IF($C$255=\"Yes\",(SUM(P251,P254)),(SUM(P259:P348,P254,)+P251))","v":0},null,"This should equal line 430, however it may not match due to any changes in the structure of your trust. For SATs, this is a calculated field from lines 1000 and 1002 ONLY. For MATs this is a calculated field from lines 1000, 1002 and 800. For this line to populate, enter your figures into line 1000, 1002, or lines 800 depending on whether your reserves are held centrally or at academy level.",null,null,null,{"$f":"VLOOKUP($C247,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C247,'Min Max table'!$A$5:$C$205,3,FALSE)","v":0},{"$f":"\"QU\"&AB247","v":"QU500"},{"$f":"IF(Z247=\"\",\"\",\"Please refer to \"&X247&\" in the validations table\")","v":""},{"$f":"IF(AC247>0,AD247,\"\")","v":""},{"$f":"VLOOKUP(X247,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Trust reserves: Line 1001 - Total Trust Reserves"},500,{"$f":"IF($P$247-$P$110<>0,$AB247,0)","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",{"$f":"IF(OR(S251<>\"\",T251<>\"\",U251<>\"\",Z251<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,"Use this line if you need to adjust the reserve balances, for example, if you have new academies that aren't included on the form and you have included financial data for them.",{"$f":"IF(OR(G251-ROUND(G251,)<>0,H251-ROUND(H251,)<>0,K251-ROUND(K251,)<>0,L251-ROUND(L251,)<>0,M251-ROUND(M251,)<>0,O251-ROUND(O251,)<>0,P251-ROUND(P251,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G251<V251,H251<V251,K251<V251,L251<V251,M251<V251,O251<V251,P251<V251,P251<V251),\"Deficit is too high in at least one period\",\"\")","v":""},{"$f":"IF(OR(G251>W251,H251>W251,K251>W251,L251>W251,M251>W251,O251>W251,P251>W251),\"Reserves balance is too high during at  least one period\",\"\")","v":""},{"$f":"VLOOKUP($C251,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-999999},{"$f":"VLOOKUP($C251,'Min Max table'!$A$5:$C$205,3,FALSE)","v":999999},{"$f":"\"QU\"&AB251","v":"QU503"},{"$f":"IF(Z251=\"\",\"\",\"Please refer to \"&X251&\" in the validations table\")","v":""},{"$f":"IF(AC251>0,AD251,\"\")","v":""},{"$f":"VLOOKUP(X251,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Trust reserves: Line 1002 - Adjustments to reserve balances"},503,{"$f":"IF(OR(G251<>0,H251<>0,M251<>0,K251<>0,L251<>0,O251<>0,P251<>0),AB251,0)","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",{"$f":"IF(OR(S254<>\"\",T254<>\"\",U254<>\"\",Z254<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,"Pooled Funding: When GAG funding is fully pooled, this will be the trust's total reserves.  This applies to all SATs. \nNon-Pooled Funding: MATs only. If your GAG funding is not fully pooled, and you hold reserves centrally and at academy level, adjust the centrally held reserves in line 1000 to show the value of reserves held centrally, and then the reserve balances for each academy within the 800 lines. If you only hold reserve balances centrally, and not at academy level, this should equal line 430. Once lines 1000 and/or 800 are populated, then line 1001 will populate automatically.",{"$f":"IF(OR(G254-ROUND(G254,)<>0,H254-ROUND(H254,)<>0,K254-ROUND(K254,)<>0,L254-ROUND(L254,)<>0,M254-ROUND(M254,)<>0,O254-ROUND(O254,)<>0,P254-ROUND(P254,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G254<V254,H254<V254,K254<V254,L254<V254,M254<V254,O254<V254,P254<V254,P254<V254),\"Deficit is too high in at least one period\",\"\")","v":""},{"$f":"IF(OR(G254>W254,H254>W254,K254>W254,L254>W254,M254>W254,O254>W254,P254>W254),\"Reserves balance is too high during at  least one period\",\"\")","v":""},{"$f":"VLOOKUP($C254,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-999999},{"$f":"VLOOKUP($C254,'Min Max table'!$A$5:$C$205,3,FALSE)","v":999999},{"$f":"\"QU\"&AB254","v":"QU502"},{"$f":"IF(Z254=\"\",\"\",\"Please refer to \"&X254&\" in the validations table\")","v":""},{"$f":"IF(AC254>0,AD254,\"\")","v":""},{"$f":"VLOOKUP(X254,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Trust reserves: Line 1000 - Centrally held reserves"},502,{"$f":"IF(OR(K254<0,M254<0,P254<0),AB254,0)","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"]
[{"$f":"IF('Organisation user'!B26=\"\",\"\",'Organisation user'!B26)","v":""},{"$f":"IF('Organisation user'!C26=\"\",\"\",'Organisation user'!C26)","v":""},800,"i",{"$f":"IF($C$255=\"Yes\",\"\",IF(AND(AA259=0,OR(S259<>\"\",T259<>\"\",U259<>\"\",Z259<>\"\")),\"Check- see columns S-Z for info\",\"\"))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,"The number of academies in the return should match the number of academy reserves. The balances should be the balance for each academy (unless you pool GAG funding). Deficits are entered as a negative value. Figures entered in here will automatically add into line 1001 - Total trust reserves. ",{"$f":"IF(OR(G259-ROUND(G259,)<>0,H259-ROUND(H259,)<>0,K259-ROUND(K259,)<>0,L259-ROUND(L259,)<>0,M259-ROUND(M259,)<>0,O259-ROUND(O259,)<>0,P259-ROUND(P259,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G259<V259,H259<V259,K259<V259,L259<V259,M259<V259,O259<V259,P259<V259),\"A value S241is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G259>W259,H259>W259,K259>W259,L259>W259,M259>W259,O259>W259,P259>W259),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C259,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C259,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},{"$f":"\"QU\"&AB259","v":"QU310"},{"$f":"IF(Z259=\"\",\"\",\"Please refer to \"&X259&\" in the validations table\")","v":""},{"$f":"IF(AC259>0,AD259,\"\")","v":""},{"$f":"VLOOKUP(X259,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Trust reserves: Line 800 - Academy reserves"},310,{"$f":"IF(OR(K259<0,M259<0,P259<0),AB259,0)","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)"]
[{"$f":"IF('Organisation user'!B27=\"\",\"\",'Organisation user'!B27)","v":""},{"$f":"IF('Organisation user'!C27=\"\",\"\",'Organisation user'!C27)","v":""},801,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(G260-ROUND(G260,)<>0,H260-ROUND(H260,)<>0,K260-ROUND(K260,)<>0,L260-ROUND(L260,)<>0,M260-ROUND(M260,)<>0,O260-ROUND(O260,)<>0,P260-ROUND(P260,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G260<V260,H260<V260,K260<V260,L260<V260,M260<V260,O260<V260,P260<V260),\"A value S241is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G260>W260,H260>W260,K260>W260,L260>W260,M260>W260,O260>W260,P260>W260),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C260,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C260,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU311","","",{"$f":"VLOOKUP(X260,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Trust reserves: Line 800 - Academy reserves"},{"$f":"1+AB259","v":311},{"$f":"IF(OR(K260<0,M260<0,P260<0),AB260,0)","v":0},"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B28=\"\",\"\",'Organisation user'!B28)","v":""},{"$f":"IF('Organisation user'!C28=\"\",\"\",'Organisation user'!C28)","v":""},802,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C261,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C261,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU312","","",{"$f":"VLOOKUP(X261,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Trust reserves: Line 800 - Academy reserves"},{"$f":"1+AB260","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)"]
[{"$f":"IF('Organisation user'!B29=\"\",\"\",'Organisation user'!B29)","v":""},{"$f":"IF('Organisation user'!C29=\"\",\"\",'Organisation user'!C29)","v":""},803,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C262,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C262,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU313","","",{"$f":"VLOOKUP(X262,'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'!B30=\"\",\"\",'Organisation user'!B30)","v":""},{"$f":"IF('Organisation user'!C30=\"\",\"\",'Organisation user'!C30)","v":""},804,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C263,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C263,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU314","","",{"$f":"VLOOKUP(X263,'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'!B31=\"\",\"\",'Organisation user'!B31)","v":""},{"$f":"IF('Organisation user'!C31=\"\",\"\",'Organisation user'!C31)","v":""},805,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C264,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C264,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU315","","",{"$f":"VLOOKUP(X264,'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'!B32=\"\",\"\",'Organisation user'!B32)","v":""},{"$f":"IF('Organisation user'!C32=\"\",\"\",'Organisation user'!C32)","v":""},806,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C265,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C265,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU316","","",{"$f":"VLOOKUP(X265,'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'!B33=\"\",\"\",'Organisation user'!B33)","v":""},{"$f":"IF('Organisation user'!C33=\"\",\"\",'Organisation user'!C33)","v":""},807,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C266,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C266,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU317","","",{"$f":"VLOOKUP(X266,'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'!B34=\"\",\"\",'Organisation user'!B34)","v":""},{"$f":"IF('Organisation user'!C34=\"\",\"\",'Organisation user'!C34)","v":""},808,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C267,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C267,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU318","","",{"$f":"VLOOKUP(X267,'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'!B35=\"\",\"\",'Organisation user'!B35)","v":""},{"$f":"IF('Organisation user'!C35=\"\",\"\",'Organisation user'!C35)","v":""},809,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C268,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C268,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU319","","",{"$f":"VLOOKUP(X268,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"Trust reserves: Line 800 - Academy reserves"},{"$f":"1+AB267","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)"]
[{"$f":"IF('Organisation user'!B36=\"\",\"\",'Organisation user'!B36)","v":""},{"$f":"IF('Organisation user'!C36=\"\",\"\",'Organisation user'!C36)","v":""},810,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$205,3,FALSE)","v":200000},"QU320","","",{"$f":"VLOOKUP(X269,'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'!B37=\"\",\"\",'Organisation user'!B37)","v":""},{"$f":"IF('Organisation user'!C37=\"\",\"\",'Organisation user'!C37)","v":""},811,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C270,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C270,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU321","","",0,321,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B38=\"\",\"\",'Organisation user'!B38)","v":""},{"$f":"IF('Organisation user'!C38=\"\",\"\",'Organisation user'!C38)","v":""},812,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C271,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C271,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU322","","",0,322,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B39=\"\",\"\",'Organisation user'!B39)","v":""},{"$f":"IF('Organisation user'!C39=\"\",\"\",'Organisation user'!C39)","v":""},813,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C272,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C272,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU323","","",0,323,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B40=\"\",\"\",'Organisation user'!B40)","v":""},{"$f":"IF('Organisation user'!C40=\"\",\"\",'Organisation user'!C40)","v":""},814,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C273,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C273,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU324","","",0,324,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B41=\"\",\"\",'Organisation user'!B41)","v":""},{"$f":"IF('Organisation user'!C41=\"\",\"\",'Organisation user'!C41)","v":""},815,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C274,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C274,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU325","","",0,325,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B42=\"\",\"\",'Organisation user'!B42)","v":""},{"$f":"IF('Organisation user'!C42=\"\",\"\",'Organisation user'!C42)","v":""},816,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C275,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C275,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU326","","",0,326,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B43=\"\",\"\",'Organisation user'!B43)","v":""},{"$f":"IF('Organisation user'!C43=\"\",\"\",'Organisation user'!C43)","v":""},817,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C276,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C276,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU327","","",0,327,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B44=\"\",\"\",'Organisation user'!B44)","v":""},{"$f":"IF('Organisation user'!C44=\"\",\"\",'Organisation user'!C44)","v":""},818,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C277,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C277,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU328","","",0,328,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B45=\"\",\"\",'Organisation user'!B45)","v":""},{"$f":"IF('Organisation user'!C45=\"\",\"\",'Organisation user'!C45)","v":""},819,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C278,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C278,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU329","","",0,329,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B46=\"\",\"\",'Organisation user'!B46)","v":""},{"$f":"IF('Organisation user'!C46=\"\",\"\",'Organisation user'!C46)","v":""},820,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C279,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C279,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU330","","",0,330,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B47=\"\",\"\",'Organisation user'!B47)","v":""},{"$f":"IF('Organisation user'!C47=\"\",\"\",'Organisation user'!C47)","v":""},821,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C280,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C280,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU331","","",0,331,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B48=\"\",\"\",'Organisation user'!B48)","v":""},{"$f":"IF('Organisation user'!C48=\"\",\"\",'Organisation user'!C48)","v":""},822,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C281,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C281,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU332","","",0,332,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B49=\"\",\"\",'Organisation user'!B49)","v":""},{"$f":"IF('Organisation user'!C49=\"\",\"\",'Organisation user'!C49)","v":""},823,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C282,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C282,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU333","","",0,333,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B50=\"\",\"\",'Organisation user'!B50)","v":""},{"$f":"IF('Organisation user'!C50=\"\",\"\",'Organisation user'!C50)","v":""},824,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C283,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C283,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU334","","",0,334,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B51=\"\",\"\",'Organisation user'!B51)","v":""},{"$f":"IF('Organisation user'!C51=\"\",\"\",'Organisation user'!C51)","v":""},825,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C284,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C284,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU335","","",0,335,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B52=\"\",\"\",'Organisation user'!B52)","v":""},{"$f":"IF('Organisation user'!C52=\"\",\"\",'Organisation user'!C52)","v":""},826,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C285,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C285,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU336","","",0,336,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B53=\"\",\"\",'Organisation user'!B53)","v":""},{"$f":"IF('Organisation user'!C53=\"\",\"\",'Organisation user'!C53)","v":""},827,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C286,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C286,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU337","","",0,337,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B54=\"\",\"\",'Organisation user'!B54)","v":""},{"$f":"IF('Organisation user'!C54=\"\",\"\",'Organisation user'!C54)","v":""},828,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C287,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C287,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU338","","",0,338,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B55=\"\",\"\",'Organisation user'!B55)","v":""},{"$f":"IF('Organisation user'!C55=\"\",\"\",'Organisation user'!C55)","v":""},829,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C288,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C288,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU339","","",0,339,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B56=\"\",\"\",'Organisation user'!B56)","v":""},{"$f":"IF('Organisation user'!C56=\"\",\"\",'Organisation user'!C56)","v":""},830,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C289,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C289,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU340","","",0,340,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B57=\"\",\"\",'Organisation user'!B57)","v":""},{"$f":"IF('Organisation user'!C57=\"\",\"\",'Organisation user'!C57)","v":""},831,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C290,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C290,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU341","","",0,341,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B58=\"\",\"\",'Organisation user'!B58)","v":""},{"$f":"IF('Organisation user'!C58=\"\",\"\",'Organisation user'!C58)","v":""},832,null,{"$f":"IF($C$255=\"Yes\",\"\",IF(AND(AA291=0,OR(S291<>\"\",T291<>\"\",U291<>\"\",Z291<>\"\")),\"Check- see columns S-Z for info\",\"\"))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C291,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C291,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU342","","",0,342,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B59=\"\",\"\",'Organisation user'!B59)","v":""},{"$f":"IF('Organisation user'!C59=\"\",\"\",'Organisation user'!C59)","v":""},833,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C292,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C292,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU343","","",0,343,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B60=\"\",\"\",'Organisation user'!B60)","v":""},{"$f":"IF('Organisation user'!C60=\"\",\"\",'Organisation user'!C60)","v":""},834,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C293,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C293,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU344","","",0,344,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B61=\"\",\"\",'Organisation user'!B61)","v":""},{"$f":"IF('Organisation user'!C61=\"\",\"\",'Organisation user'!C61)","v":""},835,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C294,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C294,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU345","","",0,345,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B62=\"\",\"\",'Organisation user'!B62)","v":""},{"$f":"IF('Organisation user'!C62=\"\",\"\",'Organisation user'!C62)","v":""},836,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C295,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C295,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU346","","",0,346,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B63=\"\",\"\",'Organisation user'!B63)","v":""},{"$f":"IF('Organisation user'!C63=\"\",\"\",'Organisation user'!C63)","v":""},837,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C296,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C296,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU347","","",0,347,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B64=\"\",\"\",'Organisation user'!B64)","v":""},{"$f":"IF('Organisation user'!C64=\"\",\"\",'Organisation user'!C64)","v":""},838,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C297,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C297,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU348","","",0,348,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B65=\"\",\"\",'Organisation user'!B65)","v":""},{"$f":"IF('Organisation user'!C65=\"\",\"\",'Organisation user'!C65)","v":""},839,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C298,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C298,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU349","","",0,349,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B66=\"\",\"\",'Organisation user'!B66)","v":""},{"$f":"IF('Organisation user'!C66=\"\",\"\",'Organisation user'!C66)","v":""},840,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C299,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C299,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU350","","",0,350,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B67=\"\",\"\",'Organisation user'!B67)","v":""},{"$f":"IF('Organisation user'!C67=\"\",\"\",'Organisation user'!C67)","v":""},841,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C300,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C300,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU351","","",0,351,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B68=\"\",\"\",'Organisation user'!B68)","v":""},{"$f":"IF('Organisation user'!C68=\"\",\"\",'Organisation user'!C68)","v":""},842,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C301,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C301,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU352","","",0,352,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B69=\"\",\"\",'Organisation user'!B69)","v":""},{"$f":"IF('Organisation user'!C69=\"\",\"\",'Organisation user'!C69)","v":""},843,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C302,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C302,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU353","","",0,353,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B70=\"\",\"\",'Organisation user'!B70)","v":""},{"$f":"IF('Organisation user'!C70=\"\",\"\",'Organisation user'!C70)","v":""},844,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C303,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C303,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU354","","",0,354,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B71=\"\",\"\",'Organisation user'!B71)","v":""},{"$f":"IF('Organisation user'!C71=\"\",\"\",'Organisation user'!C71)","v":""},845,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C304,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C304,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU355","","",0,355,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B72=\"\",\"\",'Organisation user'!B72)","v":""},{"$f":"IF('Organisation user'!C72=\"\",\"\",'Organisation user'!C72)","v":""},846,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C305,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C305,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU356","","",0,356,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B73=\"\",\"\",'Organisation user'!B73)","v":""},{"$f":"IF('Organisation user'!C73=\"\",\"\",'Organisation user'!C73)","v":""},847,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C306,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C306,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU357","","",0,357,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B74=\"\",\"\",'Organisation user'!B74)","v":""},{"$f":"IF('Organisation user'!C74=\"\",\"\",'Organisation user'!C74)","v":""},848,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C307,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C307,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU358","","",0,358,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B75=\"\",\"\",'Organisation user'!B75)","v":""},{"$f":"IF('Organisation user'!C75=\"\",\"\",'Organisation user'!C75)","v":""},849,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C308,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C308,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU359","","",0,359,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B76=\"\",\"\",'Organisation user'!B76)","v":""},{"$f":"IF('Organisation user'!C76=\"\",\"\",'Organisation user'!C76)","v":""},850,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C309,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C309,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU360","","",0,360,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B77=\"\",\"\",'Organisation user'!B77)","v":""},{"$f":"IF('Organisation user'!C77=\"\",\"\",'Organisation user'!C77)","v":""},851,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C310,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C310,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU361","","",0,361,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B78=\"\",\"\",'Organisation user'!B78)","v":""},{"$f":"IF('Organisation user'!C78=\"\",\"\",'Organisation user'!C78)","v":""},852,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C311,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C311,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU362","","",0,362,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B79=\"\",\"\",'Organisation user'!B79)","v":""},{"$f":"IF('Organisation user'!C79=\"\",\"\",'Organisation user'!C79)","v":""},853,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C312,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C312,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU363","","",0,363,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B80=\"\",\"\",'Organisation user'!B80)","v":""},{"$f":"IF('Organisation user'!C80=\"\",\"\",'Organisation user'!C80)","v":""},854,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C313,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C313,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU364","","",0,364,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B81=\"\",\"\",'Organisation user'!B81)","v":""},{"$f":"IF('Organisation user'!C81=\"\",\"\",'Organisation user'!C81)","v":""},855,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C314,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C314,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU365","","",0,365,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B82=\"\",\"\",'Organisation user'!B82)","v":""},{"$f":"IF('Organisation user'!C82=\"\",\"\",'Organisation user'!C82)","v":""},856,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C315,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C315,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU366","","",0,366,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B83=\"\",\"\",'Organisation user'!B83)","v":""},{"$f":"IF('Organisation user'!C83=\"\",\"\",'Organisation user'!C83)","v":""},857,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C316,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C316,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU367","","",0,367,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B84=\"\",\"\",'Organisation user'!B84)","v":""},{"$f":"IF('Organisation user'!C84=\"\",\"\",'Organisation user'!C84)","v":""},858,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C317,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C317,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU368","","",0,368,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B85=\"\",\"\",'Organisation user'!B85)","v":""},{"$f":"IF('Organisation user'!C85=\"\",\"\",'Organisation user'!C85)","v":""},859,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C318,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C318,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU369","","",0,369,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B86=\"\",\"\",'Organisation user'!B86)","v":""},{"$f":"IF('Organisation user'!C86=\"\",\"\",'Organisation user'!C86)","v":""},860,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C319,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C319,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU370","","",0,370,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B87=\"\",\"\",'Organisation user'!B87)","v":""},{"$f":"IF('Organisation user'!C87=\"\",\"\",'Organisation user'!C87)","v":""},861,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C320,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C320,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU371","","",0,371,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B88=\"\",\"\",'Organisation user'!B88)","v":""},{"$f":"IF('Organisation user'!C88=\"\",\"\",'Organisation user'!C88)","v":""},862,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C321,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C321,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU372","","",0,372,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B89=\"\",\"\",'Organisation user'!B89)","v":""},{"$f":"IF('Organisation user'!C89=\"\",\"\",'Organisation user'!C89)","v":""},863,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C322,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C322,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU373","","",0,373,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B90=\"\",\"\",'Organisation user'!B90)","v":""},{"$f":"IF('Organisation user'!C90=\"\",\"\",'Organisation user'!C90)","v":""},864,null,{"$f":"IF($C$255=\"Yes\",\"\",IF(AND(AA323=0,OR(S323<>\"\",T323<>\"\",U323<>\"\",Z323<>\"\")),\"Check- see columns S-Z for info\",\"\"))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C323,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C323,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},{"$f":"\"QU\"&AB323","v":"QU374"},{"$f":"IF(Z323=\"\",\"\",\"Please refer to \"&X323&\" in the validations table\")","v":""},{"$f":"IF(AC323>0,AD323,\"\")","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)"]
[{"$f":"IF('Organisation user'!B91=\"\",\"\",'Organisation user'!B91)","v":""},{"$f":"IF('Organisation user'!C91=\"\",\"\",'Organisation user'!C91)","v":""},865,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(G324-ROUND(G324,)<>0,H324-ROUND(H324,)<>0,K324-ROUND(K324,)<>0,L324-ROUND(L324,)<>0,M324-ROUND(M324,)<>0,O324-ROUND(O324,)<>0,P324-ROUND(P324,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G324<V324,H324<V324,K324<V324,L324<V324,M324<V324,O324<V324,P324<V324),\"A value S241is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G324>W324,H324>W324,K324>W324,L324>W324,M324>W324,O324>W324,P324>W324),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C324,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C324,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU375","","",0,375,{"$f":"IF(OR(K324<0,M324<0,P324<0),AB324,0)","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)"]
[{"$f":"IF('Organisation user'!B92=\"\",\"\",'Organisation user'!B92)","v":""},{"$f":"IF('Organisation user'!C92=\"\",\"\",'Organisation user'!C92)","v":""},866,null,"",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$205,3,FALSE)","v":200000},"QU376","","",0,{"$f":"1+AB324","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)"]
[{"$f":"IF('Organisation user'!B93=\"\",\"\",'Organisation user'!B93)","v":""},{"$f":"IF('Organisation user'!C93=\"\",\"\",'Organisation user'!C93)","v":""},867,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C326,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C326,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU377","","",0,377,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B94=\"\",\"\",'Organisation user'!B94)","v":""},{"$f":"IF('Organisation user'!C94=\"\",\"\",'Organisation user'!C94)","v":""},868,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C327,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C327,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU378","","",0,378,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B95=\"\",\"\",'Organisation user'!B95)","v":""},{"$f":"IF('Organisation user'!C95=\"\",\"\",'Organisation user'!C95)","v":""},869,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C328,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C328,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU379","","",0,379,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B96=\"\",\"\",'Organisation user'!B96)","v":""},{"$f":"IF('Organisation user'!C96=\"\",\"\",'Organisation user'!C96)","v":""},870,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C329,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C329,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU380","","",0,380,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B97=\"\",\"\",'Organisation user'!B97)","v":""},{"$f":"IF('Organisation user'!C97=\"\",\"\",'Organisation user'!C97)","v":""},871,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C330,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C330,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU381","","",0,381,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B98=\"\",\"\",'Organisation user'!B98)","v":""},{"$f":"IF('Organisation user'!C98=\"\",\"\",'Organisation user'!C98)","v":""},872,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C331,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C331,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU382","","",0,382,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B99=\"\",\"\",'Organisation user'!B99)","v":""},{"$f":"IF('Organisation user'!C99=\"\",\"\",'Organisation user'!C99)","v":""},873,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C332,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C332,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU383","","",0,383,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B100=\"\",\"\",'Organisation user'!B100)","v":""},{"$f":"IF('Organisation user'!C100=\"\",\"\",'Organisation user'!C100)","v":""},874,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C333,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C333,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU384","","",0,384,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B101=\"\",\"\",'Organisation user'!B101)","v":""},{"$f":"IF('Organisation user'!C101=\"\",\"\",'Organisation user'!C101)","v":""},875,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C334,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C334,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU385","","",0,385,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B102=\"\",\"\",'Organisation user'!B102)","v":""},{"$f":"IF('Organisation user'!C102=\"\",\"\",'Organisation user'!C102)","v":""},876,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C335,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C335,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU386","","",0,386,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B103=\"\",\"\",'Organisation user'!B103)","v":""},{"$f":"IF('Organisation user'!C103=\"\",\"\",'Organisation user'!C103)","v":""},877,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C336,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C336,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU387","","",0,387,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B104=\"\",\"\",'Organisation user'!B104)","v":""},{"$f":"IF('Organisation user'!C104=\"\",\"\",'Organisation user'!C104)","v":""},878,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C337,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C337,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU388","","",0,388,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B105=\"\",\"\",'Organisation user'!B105)","v":""},{"$f":"IF('Organisation user'!C105=\"\",\"\",'Organisation user'!C105)","v":""},879,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C338,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C338,'Min Max table'!$A$5:$C$205,3,FALSE)","v":200000},"QU389","","",0,389,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B106=\"\",\"\",'Organisation user'!B106)","v":""},{"$f":"IF('Organisation user'!C106=\"\",\"\",'Organisation user'!C106)","v":""},880,null,{"$f":"IF($C$255=\"Yes\",\"\",IF(AND(AA339=0,OR(S339<>\"\",T339<>\"\",U339<>\"\",Z339<>\"\")),\"Check- see columns S-Z for info\",\"\"))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(G339-ROUND(G339,)<>0,H339-ROUND(H339,)<>0,K339-ROUND(K339,)<>0,L339-ROUND(L339,)<>0,M339-ROUND(M339,)<>0,O339-ROUND(O339,)<>0,P339-ROUND(P339,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(G339<V339,H339<V339,K339<V339,L339<V339,M339<V339,O339<V339,P339<V339),\"A value S241is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G339>W339,H339>W339,K339>W339,L339>W339,M339>W339,O339>W339,P339>W339),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C339,'Min Max table'!$A$5:$C$226,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C339,'Min Max table'!$A$5:$C$223,3,FALSE)","v":200000},{"$f":"\"QU\"&AB339","v":"QU390"},{"$f":"IF(Z339=\"\",\"\",\"Please refer to \"&X339&\" in the validations table\")","v":""},{"$f":"IF(AC339>0,AD339,\"\")","v":""},0,{"$f":"1+AB338","v":390},{"$f":"IF(OR(K339<0,M339<0,P339<0),AB339,0)","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)"]
[{"$f":"IF('Organisation user'!B107=\"\",\"\",'Organisation user'!B107)","v":""},{"$f":"IF('Organisation user'!C107=\"\",\"\",'Organisation user'!C107)","v":""},881,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C340,'Min Max table'!$A$5:$C$226,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C340,'Min Max table'!$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'!B108=\"\",\"\",'Organisation user'!B108)","v":""},{"$f":"IF('Organisation user'!C108=\"\",\"\",'Organisation user'!C108)","v":""},882,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C341,'Min Max table'!$A$5:$C$226,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C341,'Min Max table'!$A$5:$C$223,3,FALSE)","v":200000},"QU392","","",0,392,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B109=\"\",\"\",'Organisation user'!B109)","v":""},{"$f":"IF('Organisation user'!C109=\"\",\"\",'Organisation user'!C109)","v":""},883,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C342,'Min Max table'!$A$5:$C$226,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C342,'Min Max table'!$A$5:$C$223,3,FALSE)","v":200000},"QU393","","",0,393,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B110=\"\",\"\",'Organisation user'!B110)","v":""},{"$f":"IF('Organisation user'!C110=\"\",\"\",'Organisation user'!C110)","v":""},884,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C343,'Min Max table'!$A$5:$C$226,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C343,'Min Max table'!$A$5:$C$223,3,FALSE)","v":200000},"QU394","","",0,394,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B111=\"\",\"\",'Organisation user'!B111)","v":""},{"$f":"IF('Organisation user'!C111=\"\",\"\",'Organisation user'!C111)","v":""},885,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C344,'Min Max table'!$A$5:$C$226,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C344,'Min Max table'!$A$5:$C$223,3,FALSE)","v":200000},"QU395","","",0,395,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B112=\"\",\"\",'Organisation user'!B112)","v":""},{"$f":"IF('Organisation user'!C112=\"\",\"\",'Organisation user'!C112)","v":""},886,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C345,'Min Max table'!$A$5:$C$226,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C345,'Min Max table'!$A$5:$C$223,3,FALSE)","v":200000},"QU396","","",0,396,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B113=\"\",\"\",'Organisation user'!B113)","v":""},{"$f":"IF('Organisation user'!C113=\"\",\"\",'Organisation user'!C113)","v":""},887,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C346,'Min Max table'!$A$5:$C$226,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C346,'Min Max table'!$A$5:$C$223,3,FALSE)","v":200000},"QU397","","",0,397,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[{"$f":"IF('Organisation user'!B114=\"\",\"\",'Organisation user'!B114)","v":""},{"$f":"IF('Organisation user'!C114=\"\",\"\",'Organisation user'!C114)","v":""},888,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C347,'Min Max table'!$A$5:$C$226,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C347,'Min Max table'!$A$5:$C$223,3,FALSE)","v":200000},"QU398","","",0,398,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!B115=\"\",\"\",'Organisation user'!B115)","v":""},{"$f":"IF('Organisation user'!C115=\"\",\"\",'Organisation user'!C115)","v":""},889,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C348,'Min Max table'!$A$5:$C$226,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C348,'Min Max table'!$A$5:$C$223,3,FALSE)","v":200000},"QU399","","",0,399,0,"There is a deficit on your  closing reserves either at the end of Yr1, Yr2 or Yr3. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K236<0,M236<0,P236<0),AB236,0)"]
[]
[]
[]
[]
[null,"8 THREE YEAR FORECAST"]
[]
[]
[]
[null,null,null,null,null,null,null,"2025/26","2026/27","2027/28"]
[null,"Revenue","Line no.","Help text","Validation",null,null,"£'000","£'000","£'000"]
[null,"DfE grant income",1990,"i",{"$f":"IF(OR(S359<>\"\",T359<>\"\",U359<>\"\",Z359<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"Q42","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(H359-ROUND(H359,)<>0,I359-ROUND(I359,)<>0,J359-ROUND(J359,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(H359<V359,I359<V359,J359<V359),\"Input value is too low\",\"\")","v":""},{"$f":"IF(OR(H359>W359,I359>W359,J359>W359),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C359,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C359,'Min Max table'!$A$5:$C$205,3,FALSE)","v":800000}]
[null,"Other income",2500,"i","",null,null,{"$f":"Q54","v":0},null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(H360-ROUND(H360,)<>0,I360-ROUND(I360,)<>0,J360-ROUND(J360,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(H360-ROUND(H360,)<>0,I360-ROUND(I360,)<>0,J360-ROUND(J360,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(H360<V360,I360<V360,J360<V360),\"Input value is too low\",\"\")","v":""},{"$f":"IF(OR(H360>W360,I360>W360,J360>W360),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C360,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C360,'Min Max table'!$A$5:$C$205,3,FALSE)","v":400000}]
[null,"Surplus/ deficit transfer into trust on conversion or transfer",2530,"i","",null,null,{"$f":"Q52","v":0},null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(H361-ROUND(H361,)<>0,I361-ROUND(I361,)<>0,J361-ROUND(J361,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(H361-ROUND(H361,)<>0,I361-ROUND(I361,)<>0,J361-ROUND(J361,)<>0),\"No decimal places allowed\",\"\")","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$208,2,FALSE)","v":-400000},{"$f":"VLOOKUP($C361,'Min Max table'!$A$5:$C$205,3,FALSE)","v":400000}]
[null,"Transfer revenue to capital",2550,"i","",null,null,{"$f":"Q56","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":""},"",{"$f":"IF(OR(H362>W362,I362>W362,J362>W362),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C362,'Min Max table'!$A$5:$C$208,2,FALSE)","v":-400000},{"$f":"VLOOKUP($C362,'Min Max table'!$A$5:$C$205,3,FALSE)","v":400000}]
[null,"Subtotal income",2980,null,"Check- see columns S-Z for info",null,null,{"$f":"SUM(H359:H362)","v":0},{"$f":"SUM(I359:I362)","v":0},{"$f":"SUM(J359:J362)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"QU\"&AB363","v":"QU2980"},{"$f":"IF(Z363=\"\",\"\",\"Please refer to \"&X363&\" in the validations table\")","v":"Please refer to QU2980 in the validations table"},{"$f":"IF(AC363>=0,AD363,\"\")","v":"Provide a brief summary of your assumptions regarding income."},{"$f":"VLOOKUP(X363,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"3 year forecast: Line 2980 - subtotal income"},{"$f":"C363","v":2980},{"$f":"IF(OR(J363<>0,H363<>0,I363<>0),AB363,0)","v":0},"Provide a brief summary of your assumptions regarding income.","IF(OR(J349<>0,H349<>0,I349<>0),AB349,0)"]
[null,"Staff costs",3100,"i","Check- see columns S-Z for info",null,null,{"$f":"Q70","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$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C364,'Min Max table'!$A$5:$C$232,3,FALSE)","v":800000},"QU2980a",{"$f":"IF(Z364=\"\",\"\",\"Please refer to \"&X364&\" in the validations table\")","v":"Please refer to QU2980a in the validations table"},{"$f":"IF(AC364>0,AD364,\"\")","v":"Explain why one or more of the forecast years is zero."},{"$f":"VLOOKUP(X364,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"3 year forecast: Line 2980 - subtotal income at zero"},"2980a",{"$f":"IF(OR(J363=0,H363=0,I363=0),AB364,0)","v":"2980a"},"Explain why one or more of the forecast years is zero."]
[null,"Other costs",3300,"i","",null,null,{"$f":"Q82+Q92","v":0},null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(H365-ROUND(H365,)<>0,I365-ROUND(I365,)<>0,J365-ROUND(J365,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(H365-ROUND(H365,)<>0,I365-ROUND(I365,)<>0,J365-ROUND(J365,)<>0),\"No decimal places allowed\",\"\")","v":""},"",{"$f":"IF(OR(H365>W365,I365>W365,J365>W365),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C365,'Min Max table'!$A$5:$C$208,2,FALSE)","v":0},{"$f":"VLOOKUP($C365,'Min Max table'!$A$5:$C$232,3,FALSE)","v":400000}]
[null,"Subtotal costs",3800,null,"Check- see columns S-Z for info",null,null,{"$f":"SUM(H364:H365)","v":0},{"$f":"SUM(I364:I365)","v":0},{"$f":"SUM(J364:J365)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"QU\"&AB366","v":"QU3800"},{"$f":"IF(Z366=\"\",\"\",\"Please refer to \"&X366&\" in the validations table\")","v":"Please refer to QU3800 in the validations table"},{"$f":"IF(AC366>=0,AD366,\"\")","v":"Provide a brief summary of your assumptions regarding expenditure."},{"$f":"VLOOKUP(X366,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"3 year forecast: Line 3800- subtotal costs"},{"$f":"C366","v":3800},{"$f":"IF(OR(J366<>0,H366<>0,I366<>0),AB366,0)","v":0},"Provide a brief summary of your assumptions regarding expenditure.","IF(OR(J352<>0,H4352<>0,I352<>0),AB352,0)"]
[null,null,null,null,{"$f":"IF(OR(S367<>\"\",T367<>\"\",U367<>\"\",Z367<>\"\"),\"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",{"$f":"IF(Z367=\"\",\"\",\"Please refer to \"&X367&\" in the validations table\")","v":"Please refer to QU3800a in the validations table"},{"$f":"IF(AC367>0,AD367,\"\")","v":"Explain why one or more of the forecast years is zero."},{"$f":"VLOOKUP(X367,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"3 year forecast: Line 3800- subtotal costs at zero"},"3800a",{"$f":"IF(OR(J366=0,H366=0,I366=0),AB366,0)","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,{"$f":"IF(OR(S372<>\"\",T372<>\"\",U372<>\"\",Z372<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"H363-H366","v":0},{"$f":"I363-I366","v":0},{"$f":"J363-J366","v":0}]
[]
[]
[null,"Capital","Line no.","Help text","Validation"]
[null,"Transfer revenue to capital expenditure",5850,"i",{"$f":"IF(OR(S376<>\"\",T376<>\"\",U376<>\"\",Z376<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"-H362","v":0},{"$f":"-I362","v":0},{"$f":"-J362","v":0}]
[null,"Capital income",5500,"i","",null,null,{"$f":"Q141+Q133","v":0},null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(H377-ROUND(H377,)<>0,I377-ROUND(I377,)<>0,J377-ROUND(J377,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(H377-ROUND(H377,)<>0,I377-ROUND(I377,)<>0,J377-ROUND(J377,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(H377<V377,I377<V377,J377<V377),\"Input value is too low\",\"\")","v":""},{"$f":"IF(OR(I377>W377,J377>W377,K377>W377),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C377,'Min Max table'!$A$5:$C$232,2,FALSE)","v":0},{"$f":"VLOOKUP($C377,'Min Max table'!$A$5:$C$232,3,FALSE)","v":200000}]
[null,"Actual spend on capital expenditure",6500,"i","",null,null,{"$f":"Q171","v":0},null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(H378-ROUND(H378,)<>0,I378-ROUND(I378,)<>0,J378-ROUND(J378,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(H378-ROUND(H378,)<>0,I378-ROUND(I378,)<>0,J378-ROUND(J378,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(H378<V378,I378<V378,J378<V378),\"Input value is too low\",\"\")","v":""},{"$f":"IF(OR(I378>W378,J378>W378,K378>W378),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C378,'Min Max table'!$A$5:$C$232,2,FALSE)","v":0},{"$f":"VLOOKUP($C378,'Min Max table'!$A$5:$C$232,3,FALSE)","v":200000}]
[null,"Asset disposals",5840,"i","",null,null,{"$f":"Q147","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":""},"",{"$f":"IF(OR(I379>W379,J379>W379,K379>W379),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C379,'Min Max table'!$A$5:$C$232,2,FALSE)","v":0},{"$f":"VLOOKUP($C379,'Min Max table'!$A$5:$C$232,3,FALSE)","v":200000}]
[null,"Capital net",6600,null,{"$f":"IF(OR(S380<>\"\",T380<>\"\",U380<>\"\",Z380<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"H377+H379-H378+H376","v":0},{"$f":"I377+I379-I378+I376","v":0},{"$f":"J377+J379-J378+J376","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"QU\"&AB380","v":"QU6600"},{"$f":"IF(Z380=\"\",\"\",\"Please refer to \"&X380&\" in the validations table\")","v":""},{"$f":"IF(AC380>0,AD380,\"\")","v":""},{"$f":"VLOOKUP(X380,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"3 year forecast: Line 6600 - Capital Net"},{"$f":"C380","v":6600},{"$f":"IF(OR(H380<>0,I380<>0,J380<>0),AB380,0)","v":0},"Provide a brief summary of your assumptions regarding capital income and expenditure.","IF(OR(H361<>0,I361<>0,J361<>0),AB361,0)"]
[]
[null,"Other items","Line no.","Help text","Validation"]
[null,"Depreciation",7200,"i",{"$f":"IF(OR(S383<>\"\",T383<>\"\",U383<>\"\",Z383<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"Q242","v":0},null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(H383-ROUND(H383,)<>0,I383-ROUND(I383,)<>0,J383-ROUND(J383,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(H383-ROUND(H383,)<>0,I383-ROUND(I383,)<>0,J383-ROUND(J383,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(H383<V383,I383<V383,J383<V383),\"Input value is too low\",\"\")","v":""},{"$f":"IF(OR(I383>W383,J383>W383,K383>W383),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C383,'Min Max table'!$A$5:$C$232,2,FALSE)","v":0},{"$f":"VLOOKUP($C383,'Min Max table'!$A$5:$C$232,3,FALSE)","v":200000},{"$f":"\"QU\"&AB383","v":"QU7200"},{"$f":"IF(Z383=\"\",\"\",\"Please refer to \"&X383&\" in the validations table\")","v":""},{"$f":"IF(AC383>0,AD383,\"\")","v":""},{"$f":"VLOOKUP(X383,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"3 year forecast: Line 7200 - Depreciation"},{"$f":"C383","v":7200},{"$f":"IF(OR(H383<>0,I383<>0,J383<>0),AB383,0)","v":0},"Provide a brief summary of your depreciation for buildings, donated assets and other assets.","IF(OR(H364<>0,I364<>0,J364<>0),AB364,0)"]
[null,"Any other non cash costs",7100,"i","",null,null,{"$f":"SUM(Q233:Q234,Q207:Q208)","v":0},null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(H384-ROUND(H384,)<>0,I384-ROUND(I384,)<>0,J384-ROUND(J384,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(H384-ROUND(H384,)<>0,I384-ROUND(I384,)<>0,J384-ROUND(J384,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(H384<V384,I384<V384,J384<V384),\"Input value is too low\",\"\")","v":""},{"$f":"IF(OR(I384>W384,J384>W384,K384>W384),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C384,'Min Max table'!$A$5:$C$232,2,FALSE)","v":0},{"$f":"VLOOKUP($C384,'Min Max table'!$A$5:$C$232,3,FALSE)","v":200000},{"$f":"\"QU\"&AB384","v":"QU7100"},{"$f":"IF(Z384=\"\",\"\",\"Please refer to \"&X384&\" in the validations table\")","v":""},{"$f":"IF(AC384>0,AD384,\"\")","v":""},{"$f":"VLOOKUP(X384,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"3 year forecast: Line 7100 - Any other non cash costs"},{"$f":"C384","v":7100},{"$f":"IF(OR(H384<>0,I384<>0,J384<>0),AB384,0)","v":0},"Provide a brief summary of your other non-cash costs.","IF(OR(H365<>0,I365<>0,J365<>0),AB365,0)"]
[null,"Cash ",7000,"i","",null,null,{"$f":"P200+P201","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":""},"",{"$f":"IF(OR(I385>W385,J385>W385,K385>W385),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C385,'Min Max table'!$A$5:$C$232,2,FALSE)","v":-300000},{"$f":"VLOOKUP($C385,'Min Max table'!$A$5:$C$232,3,FALSE)","v":300000},{"$f":"\"QU\"&AB385","v":"QU7000"},{"$f":"IF(Z385=\"\",\"\",\"Please refer to \"&X385&\" in the validations table\")","v":""},{"$f":"IF(AC385>0,AD385,\"\")","v":""},{"$f":"VLOOKUP(X385,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"3 year forecast: Line 7000 - Cash "},{"$f":"C385","v":7000},{"$f":"IF(OR(H385<0,I385<0,J385<0),AB385,0)","v":0},"Provide a brief explanation of your forecast overdraft and your plans to eliminate it.","IF(OR(H366<0,I366<0,J366<0),AB366,0)"]
[]
[null,"Pupil numbers \n(estimated - do not round this figure)",9000,null,{"$f":"IF(OR(S387<>\"\",T387<>\"\",U387<>\"\",Z387<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"Q22","v":0},null,null,null,null,null,null,null,null,null,{"$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$232,2,FALSE)","v":0},{"$f":"VLOOKUP($C387,'Min Max table'!$A$5:$C$232,3,FALSE)","v":999999},{"$f":"\"QU\"&AB387","v":"QU9000"},{"$f":"IF(Z387=\"\",\"\",\"Please refer to \"&X387&\" in the validations table\")","v":""},{"$f":"IF(AC387>0,AD387,\"\")","v":""},{"$f":"VLOOKUP(X387,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"3 year forecast: Line 9000 - Pupil numbers "},{"$f":"C387","v":9000},{"$f":"IF(OR(H387<>0,I387<>0,J387<>0),AB387,0)","v":0},"Check that you've entered estimated pupil numbers for every year and they haven't been rounded. Provide a brief summary of your assumptions to explain any significant movement between the years.","IF(OR(H372<>0,I372<>0,J372<>0),AB372,0)"]
[]
[null,"Reserves","Line no.","Help text","Validation"]
[null,"Revenue reserve opening balance b/f 1 Sep 2025/ 2026/2027",4100,"i",null,null,null,{"$f":"O105","v":0},{"$f":"H391","v":0},{"$f":"I391","v":0}]
[null,"Revenue Reserve balance c/f 31 Aug 2026/2027/2028",4300,"i",{"$f":"IF(OR(S391<>\"\",T391<>\"\",U391<>\"\",Z391<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"P110","v":0},{"$f":"I390+I372","v":0},{"$f":"J390+J372","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"QU\"&AB391","v":"QU4300"},{"$f":"IF(Z391=\"\",\"\",\"Please refer to \"&X391&\" in the validations table\")","v":""},{"$f":"IF(AC391>0,AD391,\"\")","v":""},{"$f":"VLOOKUP(X391,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"3 year forecast: Line 4300 - Revenue Reserve balance c/f 31 Aug 2026/2027/2028"},{"$f":"C391","v":4300},{"$f":"IF(OR(H391<0,I391<0,J391<0),AB391,0)","v":0},"You've forecast a net closing deficit in at least one of the 3 forecast years. Tell us about your plans to eliminate this deficit.","IF(OR(H372<0,I372<0,J372<0),AB372,0)"]
[]
[null,"Trust reserves balances at 31 Aug 2026/2027/2028",8000,"i",{"$f":"IF(OR(S393<>\"\",T393<>\"\",U393<>\"\",Z393<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,null,{"$f":"P247","v":0},100,null,null,null,null,null,null,null,null,{"$f":"IF(OR(H393-ROUND(H393,)<>0,I393-ROUND(I393,)<>0,J393-ROUND(J393,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(H393-ROUND(H393,)<>0,I393-ROUND(I393,)<>0,J393-ROUND(J393,)<>0),\"No decimal places allowed\",\"\")","v":""},{"$f":"IF(OR(H393<V393,I393<V393,J393<V393),\"Input value is too low\",\"\")","v":""},{"$f":"IF(OR(I393>W393,J393>W393,K393>W393),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C393,'Min Max table'!$A$5:$C$232,2,FALSE)","v":-999999},{"$f":"VLOOKUP($C393,'Min Max table'!$A$5:$C$232,3,FALSE)","v":999999},{"$f":"\"QU\"&AB393","v":"QU8000"},{"$f":"IF(Z393=\"\",\"\",\"Please refer to \"&X393&\" in the validations table\")","v":""},{"$f":"IF(AC393>0,AD393,\"\")","v":""},{"$f":"VLOOKUP(X393,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"3 year forecast: Line 8000 - Trust reserves balances at 31 Aug 2026/2027/2028"},{"$f":"C393","v":8000},{"$f":"IF(OR(H393<0,I393<0,J393<0),AB393,0)","v":0},"You've stated that there may be a deficit on your reserves in at least one of the future years. Tell us about the circumstances and actions planned to eliminate the deficit.","IF(OR(H374<0,I374<0,J374<0),AB374,0)"]
[null,"To confirm, the unrounded values are expected, this is shown as grossed up (no rounding) to confirm this is the actual £ value forecasted:","Info 8001",null,{"$f":"IF(OR(S394<>\"\",T394<>\"\",U394<>\"\",Z394<>\"\"),\"Check- see columns S-Z for info\",\"\")","v":""},null,"£",{"$f":"H393*1000","v":0},{"$f":"I393*1000","v":100000},{"$f":"J393*1000","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"QU\"&AB394","v":"QU8001"},{"$f":"IF(Z394=\"\",\"\",\"Please refer to \"&X394&\" in the validations table\")","v":""},{"$f":"IF(AC394>0,AD394,\"\")","v":""},{"$f":"VLOOKUP(X394,'Trust validations table'!$A$15:$E$346,4,FALSE)","v":"3 year forecast: Line 8001 - Reported as"},8001,{"$f":"IF(OR(H393=0,I393=0),0,IF(OR((I393-H393)/H393<-0.1,(J393-I393)/I393<-0.1),AB393,0))","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":"Revenue Reserves Bal Details","index":3,"n_rows":104,"n_cols":27,"rows_kept":104,"cut":false,"hidden":false,"merged":[[26,2,26,6],[2,0,2,7],[7,0,7,7],[14,1,14,6],[17,0,17,7],[23,1,23,6],[98,2,98,6],[35,1,35,6],[38,2,38,6],[47,1,47,6],[50,2,50,6],[59,1,59,6],[62,2,62,6],[71,1,71,6],[74,2,74,6],[83,1,83,6],[86,2,86,6],[95,1,95,6]]}
["Revenue Reserve balance details",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"]
[]
["You  will trigger the Reserve balance details page within the online form if your revenue reserves in line 430 - Balance c/f 31 Aug 25 are equal to or greater than 20% of your total revenue income stated in line 298 – Total revenue income for 2024/2025. See the box below to identify if you will trigger the page. If your % is 20 or above, you will need to complete the following section. "]
[]
[null,"Your revenue reserves as a % of your total revenue income are:"]
[null,{"$f":"'BFR 2025'!L110/'BFR 2025'!M58","v":{"$error":"#DIV/0!"}}]
[]
["What is the value of actual reserves your trust is holding for contingency? \nThis may be in line with your reserve policy and the level of reserves identified by trustees as being appropriate to hold. Setting aside some funds for contingency and uncertainty will support in unforeseen circumstances and with any unexpected extra costs. "]
["Enter all financial data using the format £'000. For example, for £100,000 enter £100"]
[]
["£"]
[]
[]
[null,"Provide more details and context to explain your answer"]
[]
[]
[]
["Select the main plans for your remaining reserves balance from the options below.\n\nThis is the difference between your Total reserves from line 430 and the actual reserves held for contingency amount you have told us above. For example if your Total reserves are £100,000.00 and your Actual reserves held for contingency are £20,000.00, then your remaining balance to disclose below would be £80,000.00. We want to know your plans for the £80,000.00. Enter the £80,000.00 using the format £,000 – for example £80,000.00 would be entered as 80.\n\nYou can select more than one option. For example, 80 split across 3 options as 30, 30 and 20.  Details should relate to plans for reserves you currently hold however if you allocate more funds to plans than you currently hold, provide the details of this as narrative."]
[]
[null,"Your revenue reserve amount is:"]
["£",{"$f":"'BFR 2025'!L110","v":0}]
[]
[]
[false,"IT and systems     \nThis could include plans to spend reserves on IT upgrades and installations, purchasing or maintenance of digital equipment, alarm systems, network costs."]
[]
[null,null,"Provide further details for this"]
[]
[]
[null,null,"Provide an approximate cost"]
[null,"£"]
[]
[null,null,"Provide an approximate end date (MM/YYY)"]
[]
[]
[]
[false,"Pupil provision                                                                                                                                                                                                   \nThis could include plans to spend reserves on things specific to pupils such as curriculum or SEND. It could also capture the need for reserves to be held due to falling or raising pupil numbers. "]
[]
[null,null,"Provide further details for this"]
[]
[]
[null,null,"Provide an approximate cost"]
[null,"£"]
[]
[null,null,"Provide an approximate end date (MM/YYYY)"]
[]
[]
[]
[false,"Staff provision                                                                                                                                                                                              \nThis could cover costs relating to the recruitment, management and development of staff within the trust for example planned training commitments. It also includes funding set aside for teacher pay awards. "]
[]
[null,null,"Provide further details for this"]
[]
[]
[null,null,"Provide an approximate cost"]
[null,"£"]
[]
[null,null,"Provide an approximate end date (MM/YYYY)"]
[]
[]
[]
[false,"Finance & strategy                                                                                                                                                                                         \nThis could include the cost of plans to develop school improvement strategies, investments into central services to improve delivery, funds to offset deficits in future years, paying back loans etc. "]
[]
[null,null,"Provide further details for this"]
[]
[]
[null,null,"Provide an approximate cost"]
[null,"£"]
[]
[null,null,"Provide an approximate end date (MM/YYYY)"]
[]
[]
[]
[false,"New buildings & estates projects                                                                                                                                                                                                                                                                                                                                                                                 \nThis could include plans to expand the academy trust's premises for example, building a new classroom or sports hall or purchasing new properties."]
[]
[null,null,"Provide further details for this"]
[]
[]
[null,null,"Provide an approximate cost"]
[null,"£"]
[]
[null,null,"Provide an approximate end date (MM/YYYY)"]
[]
[]
[]
[false,"Maintenance & improvements to existing buildings & estate projects                                                                                                                                                                                                                                                                                                                                                                                 \nThis could include any plans to spend reserves on the current buildings and estates within the academy trust for example, refurbishments to classrooms, buying furniture, replacing windows, investments into solar panels etc."]
[]
[null,null,"Provide further details for this"]
[]
[]
[null,null,"Provide an approximate cost"]
[null,"£"]
[]
[null,null,"Provide an approximate end date (MM/YYYY)"]
[]
[]
[]
[false,"Other spend                                                                                                                                                                                                                                                                                                                                                                                 \n This should only include any plans that cannot be captured in the above spend categories. "]
[]
[null,null,"Provide further details for this"]
[]
[]
[null,null,"Provide an approximate cost"]
[null,"£"]
[]
[null,null,"Provide an approximate end date (MM/YYYY)"]

{"sheet":"Summary declaration","index":4,"n_rows":39,"n_cols":16,"rows_kept":39,"cut":false,"hidden":false,"merged":[[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 23 - Mar 24","Apr 24 - Aug 24","2023/24",null,"Sep 24 - Mar 25","Apr 25 - Aug 25","2024/25",null,"Sep 25 - Mar 26","Apr 26 - Aug 26","2025/26"]
[]
[null,"Revenue totals","Net revenue income/(expenditure) for the period",400,"calculated from input as (£000)",{"$f":"'BFR 2025'!G101","v":0},{"$f":"'BFR 2025'!H101","v":0},{"$f":"'BFR 2025'!I101","v":0},null,{"$f":"'BFR 2025'!K101","v":0},{"$f":"'BFR 2025'!L101","v":0},{"$f":"'BFR 2025'!M101","v":0},null,{"$f":"'BFR 2025'!O101","v":0},{"$f":"'BFR 2025'!P101","v":0},{"$f":"'BFR 2025'!Q101","v":0}]
[null,null,null,null,"reported as (£)",{"$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)",{"$f":"'BFR 2025'!G174","v":0},{"$f":"'BFR 2025'!H174","v":0},{"$f":"'BFR 2025'!I174","v":0},null,{"$f":"'BFR 2025'!K174","v":0},{"$f":"'BFR 2025'!L174","v":0},{"$f":"'BFR 2025'!M174","v":0},null,{"$f":"'BFR 2025'!O174","v":0},{"$f":"'BFR 2025'!P174","v":0},{"$f":"'BFR 2025'!Q174","v":0}]
[null,null,null,null,"reported as (£)",{"$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 23","Balance at \n31 Mar 24",null,null,"Balance at \n31 Aug 24","Balance at \n31 Mar 25","Balance at \n31 Aug 25",null,"Balance at \n31 Mar 26","Balance at \n31 Aug 26"]
[]
[null,"Reserves total","Total trust reserves",1001,"calculated from input as (£000)",{"$f":"'BFR 2025'!G247","v":0},{"$f":"'BFR 2025'!H247","v":0},null,null,{"$f":"'BFR 2025'!K247","v":0},{"$f":"'BFR 2025'!L247","v":0},{"$f":"'BFR 2025'!M247","v":0},null,{"$f":"'BFR 2025'!O247","v":0},{"$f":"'BFR 2025'!P247","v":0}]
[null,null,null,null,"reported as (£)",{"$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,"Section of form",null,"line no.",null,"2025/26","2026/27","2027/2028"]
[]
[null,"Revenue Net",null,4000,"calculated from input as (£000)",{"$f":"'BFR 2025'!H372","v":0},{"$f":"'BFR 2025'!I372","v":0},{"$f":"'BFR 2025'!J372","v":0}]
[null,null,null,null,"reported as (£)",{"$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)",{"$f":"'BFR 2025'!H380","v":0},{"$f":"'BFR 2025'!I380","v":0},{"$f":"'BFR 2025'!J380","v":0}]
[null,null,null,null,"reported as (£)",{"$f":"F31*1000","v":0},{"$f":"G31*1000","v":0},0]
[null,"Trust Reserves",null,8000,"calculated from input as (£000)",{"$f":"'BFR 2025'!H393","v":0},{"$f":"'BFR 2025'!I393","v":100},{"$f":"'BFR 2025'!J393","v":0}]
[null,null,null,null,"reported as (£)",{"$f":"F33*1000","v":0},{"$f":"G33*1000","v":100000},{"$f":"H33*1000","v":0}]
[]
[]
[null,null,null,"Please confirm that these are your correct balances."]
[]
[null,null,null,"No",null,{"$f":"IF(D39=\"Yes\",\"\",\"You must select yes\")","v":"You must select yes"}]

{"sheet":"Preparer declaration ","index":5,"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 the DFE 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 Department for Education.\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":6,"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 the DFE 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 Department for Education.\"",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 Department for Education.\"\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":7,"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 2025' 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,{"$f":"800000","v":800000},"General Annual Grant (GAG) (excluding Student Service Grant)"]
[103,0,{"$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,{"$f":"-100000","v":-100000},100000,"Pupil Number Adjustment"]
[135,0,100000,"Other DfE revenue grants"]
[136,0,100000,"Universal Infant Free School Meals"]
[137,0,100000,"Insurance"]
[138,0,{"$f":"300000","v":300000},"Sponsor Capacity Grant"]
[150,{"$f":"-100000","v":-100000},{"$f":"300000","v":300000},"Other DfE family revenue Grants"]
[199,null,null,"Total DfE 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 2025'!B50","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},{"$f":"'BFR 2025'!B88","v":"Revenue deficit transfer of an existing academy in / (out) of the trust"}]
[351,0,{"$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 DfE 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 releases 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 DfE grants"]
[605,0,400000,"Land & buildings donated to the trust by the DfE (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 DfE 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/ Deficit transfer into trust on conversion or transfer"]
[2550,-400000,400000,"Transfer Revenue to Capital"]
[2980,null,null,"Subtotal income"]
[3100,0,800000,"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":8,"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($A15,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A15,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":"You have forecast zero for GAG income for next year (102).  Briefly tell us why this value is zero?"},"Revenue Income: Line 102 - General Annual Grant (GAG) (excluding Student Service Grant)",null,{"$f":"IF(C15=\"\",\"OK\",IF(E15=\"\",\"Response Outstanding\",\"Response Provided\"))","v":"Response Outstanding"}]
["QU99",99,{"$f":"IF(VLOOKUP($A16,'BFR 2025'!$X$23:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A16,'BFR 2025'!$X$23:$AA$394,3,FALSE))","v":"Please explain why your GAG per pupil is greater than £30k"},"GAG line 102 divided by pupil numbers line 999",null,"Response Outstanding"]
["QU2",2,{"$f":"IF(VLOOKUP($A17,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A17,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Revenue Income: Line 132 - Pupil Number Adjustment",null,"OK"]
["QU3",3,{"$f":"IF(VLOOKUP($A18,'BFR 2025'!$X$31:$AA$383,3,FALSE)=0,\"\",VLOOKUP($A18,'BFR 2025'!$X$31:$AA$382,3,FALSE))","v":"Income totals are zero in any year - is this correct?"},"Revenue totals",null,"Response Outstanding"]
["QU4",4,{"$f":"IF(VLOOKUP($A19,'BFR 2025'!$X$31:$AA$383,3,FALSE)=0,\"\",VLOOKUP($A19,'BFR 2025'!$X$31:$AA$382,3,FALSE))","v":"Expenditure totals are zero for any year - is this correct?"},"Revenue totals",null,"Response Outstanding"]
["QU5",5,{"$f":"IF(VLOOKUP($A20,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A20,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Revenue expenditure: Line 380 - Total revenue expenditure",null,"OK"]
["QU6",6,{"$f":"IF(VLOOKUP($A21,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A21,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Revenue totals: Line 400 - Net revenue income/(expenditure) for the period",null,"OK"]
["QU7",7,{"$f":"IF(VLOOKUP($A22,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A22,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":"Explain where the opening balance (410) is derived from. This should be from the prior year's Accounts Return."},"Revenue totals: Line 410 - Balance b/f from previous period",null,"Response Outstanding"]
["QU8",8,{"$f":"IF(VLOOKUP($A23,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A23,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":"Please explain why the balance brought forward from previous period (410) is £0"},"Revenue totals",null,"Response Outstanding"]
["QU9",9,{"$f":"IF(VLOOKUP($A24,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A24,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Revenue totals",null,"OK"]
["QU10",10,{"$f":"IF(VLOOKUP($A25,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A25,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Revenue totals: Line 430 - Balance c/f to next period ",null,"OK"]
["QU430",430,{"$f":"IF(VLOOKUP($A26,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A26,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":{"$error":"#DIV/0!"}},"20% reserves value",null,{"$error":"#DIV/0!"}]
["QU11",11,{"$f":"IF(VLOOKUP($A27,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A27,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Capital income: Line 570 - Non Government capital income ",null,"OK"]
["QU12",12,{"$f":"IF(VLOOKUP($A28,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A28,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Capital income: Line 571 - Other Government Grant capital income",null,"OK"]
["QU13",13,{"$f":"IF(VLOOKUP($A29,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A29,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Capital income: Line 560 - Local authority capital income (cash)",null,"OK"]
["QU14",14,{"$f":"IF(VLOOKUP($A30,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A30,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Capital totals: Line 660 - Net Capital income/(expenditure) for the period",null,"OK"]
["QU15",15,{"$f":"IF(VLOOKUP($A31,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A31,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":"Check that the figures you've entered for Cash at bank and in hand (700) are correct. If so,  explain why your bank balances are all NIL."},"Other items: Line 700 - Cash at bank and in hand",null,"Response Outstanding"]
["QU16",16,{"$f":"IF(VLOOKUP($A32,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A32,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":"Enter your overdraft balances, if not applicable, please state this. If your overdraft was cleared before the balance dates then provide a brief explanation. "},"Other items: Line 701 - Overdrafts",null,"Response Outstanding"]
["QU17",17,{"$f":"IF(VLOOKUP($A33,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A33,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Other items: Line 725 - Investments",null,"OK"]
["QU18",18,{"$f":"IF(VLOOKUP($A34,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A34,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Other items: Line 785 - Increase/(Decrease) in outstanding loans",null,"OK"]
["QU19",19,{"$f":"IF(VLOOKUP($A35,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A35,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Other items: Line 789 -Closing outstanding loans",null,"OK"]
["QU20",20,{"$f":"IF(VLOOKUP($A36,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A36,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Other items: Line 712 - Impairment charges",null,"OK"]
["QU21",21,{"$f":"IF(VLOOKUP($A37,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A37,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Capital income: Line 585 - Transfers between Revenue and Capital (contra line 255) ",null,"OK"]
["QU22",22,{"$f":"IF(VLOOKUP($A38,'BFR 2025'!$X$22:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A38,'BFR 2025'!$X$22:$AA$394,3,FALSE))","v":"Check that you've entered pupil numbers correctly (without rounding) or explain why you've inputted no pupil numbers."},"Other items: Line 999 - Pupil numbers ",null,"Response Outstanding"]
["QU379",379,{"$f":"IF(VLOOKUP($A39,'BFR 2025'!$X$22:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A39,'BFR 2025'!$X$22:$AA$394,3,FALSE))","v":""},"Building repair & maintenance / Building improvements: Line 379 disclosure only",null,"OK"]
["QU23",23,{"$f":"IF(VLOOKUP($A40,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A40,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Revenue expenditure: Line 395 - Other Non cash costs",null,"OK"]
["QU500",500,{"$f":"IF(VLOOKUP($A41,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A41,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 1001 - Total Trust Reserves",null,"OK"]
["QU502",502,{"$f":"IF(VLOOKUP($A42,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A42,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 1000 - Centrally held reserves",null,"OK"]
["QU503",503,{"$f":"IF(VLOOKUP($A43,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A43,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 1002 - Adjustments to reserve balances",null,"OK"]
["QU310",310,{"$f":"IF(VLOOKUP($A44,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A44,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU311",{"$f":"1+B44","v":311},{"$f":"IF(VLOOKUP($A45,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A45,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU312",{"$f":"1+B45","v":312},{"$f":"IF(VLOOKUP($A46,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A46,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU313",313,{"$f":"IF(VLOOKUP($A47,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A47,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU314",314,{"$f":"IF(VLOOKUP($A48,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A48,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU315",315,{"$f":"IF(VLOOKUP($A49,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A49,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU316",316,{"$f":"IF(VLOOKUP($A50,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A50,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,{"$f":"IF(C50=\"\",\"OK\",IF(E50=\"\",\"Response Outstanding\",\"Response Provided\"))","v":"OK"}]
["QU317",317,{"$f":"IF(VLOOKUP($A51,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A51,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU318",318,{"$f":"IF(VLOOKUP($A52,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A52,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU319",319,{"$f":"IF(VLOOKUP($A53,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A53,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU320",320,{"$f":"IF(VLOOKUP($A54,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A54,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU321",321,{"$f":"IF(VLOOKUP($A55,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A55,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU322",322,{"$f":"IF(VLOOKUP($A56,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A56,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU323",323,{"$f":"IF(VLOOKUP($A57,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A57,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU324",324,{"$f":"IF(VLOOKUP($A58,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A58,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU325",325,{"$f":"IF(VLOOKUP($A59,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A59,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU326",326,{"$f":"IF(VLOOKUP($A60,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A60,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU327",327,{"$f":"IF(VLOOKUP($A61,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A61,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU328",328,{"$f":"IF(VLOOKUP($A62,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A62,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU329",329,{"$f":"IF(VLOOKUP($A63,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A63,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU330",330,{"$f":"IF(VLOOKUP($A64,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A64,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU331",331,{"$f":"IF(VLOOKUP($A65,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A65,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU332",332,{"$f":"IF(VLOOKUP($A66,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A66,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU333",333,{"$f":"IF(VLOOKUP($A67,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A67,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU334",334,{"$f":"IF(VLOOKUP($A68,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A68,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU335",335,{"$f":"IF(VLOOKUP($A69,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A69,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU336",336,{"$f":"IF(VLOOKUP($A70,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A70,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU337",337,{"$f":"IF(VLOOKUP($A71,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A71,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU338",338,{"$f":"IF(VLOOKUP($A72,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A72,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU339",339,{"$f":"IF(VLOOKUP($A73,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A73,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU340",340,{"$f":"IF(VLOOKUP($A74,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A74,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU341",341,{"$f":"IF(VLOOKUP($A75,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A75,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU342",342,{"$f":"IF(VLOOKUP($A76,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A76,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU343",343,{"$f":"IF(VLOOKUP($A77,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A77,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU344",344,{"$f":"IF(VLOOKUP($A78,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A78,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU345",345,{"$f":"IF(VLOOKUP($A79,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A79,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU346",346,{"$f":"IF(VLOOKUP($A80,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A80,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU347",347,{"$f":"IF(VLOOKUP($A81,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A81,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU348",348,{"$f":"IF(VLOOKUP($A82,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A82,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,{"$f":"IF(C82=\"\",\"OK\",IF(E82=\"\",\"Response Outstanding\",\"Response Provided\"))","v":"OK"}]
["QU349",349,{"$f":"IF(VLOOKUP($A83,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A83,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU350",350,{"$f":"IF(VLOOKUP($A84,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A84,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU351",351,{"$f":"IF(VLOOKUP($A85,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A85,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU352",352,{"$f":"IF(VLOOKUP($A86,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A86,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU353",353,{"$f":"IF(VLOOKUP($A87,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A87,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU354",354,{"$f":"IF(VLOOKUP($A88,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A88,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU355",355,{"$f":"IF(VLOOKUP($A89,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A89,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU356",356,{"$f":"IF(VLOOKUP($A90,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A90,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU357",357,{"$f":"IF(VLOOKUP($A91,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A91,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU358",358,{"$f":"IF(VLOOKUP($A92,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A92,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU359",359,{"$f":"IF(VLOOKUP($A93,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A93,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU360",360,{"$f":"IF(VLOOKUP($A94,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A94,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU361",361,{"$f":"IF(VLOOKUP($A95,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A95,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU362",362,{"$f":"IF(VLOOKUP($A96,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A96,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU363",363,{"$f":"IF(VLOOKUP($A97,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A97,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU364",364,{"$f":"IF(VLOOKUP($A98,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A98,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU365",365,{"$f":"IF(VLOOKUP($A99,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A99,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU366",366,{"$f":"IF(VLOOKUP($A100,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A100,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU367",367,{"$f":"IF(VLOOKUP($A101,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A101,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU368",368,{"$f":"IF(VLOOKUP($A102,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A102,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU369",369,{"$f":"IF(VLOOKUP($A103,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A103,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU370",370,{"$f":"IF(VLOOKUP($A104,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A104,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU371",371,{"$f":"IF(VLOOKUP($A105,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A105,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU372",372,{"$f":"IF(VLOOKUP($A106,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A106,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU373",373,{"$f":"IF(VLOOKUP($A107,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A107,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU374",374,{"$f":"IF(VLOOKUP($A108,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A108,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU375",375,{"$f":"IF(VLOOKUP($A109,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A109,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU376",{"$f":"1+B109","v":376},{"$f":"IF(VLOOKUP($A110,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A110,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU377",377,{"$f":"IF(VLOOKUP($A111,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A111,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU378",378,{"$f":"IF(VLOOKUP($A112,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A112,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU379",379,{"$f":"IF(VLOOKUP($A113,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A113,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU380",380,{"$f":"IF(VLOOKUP($A114,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A114,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,{"$f":"IF(C114=\"\",\"OK\",IF(E114=\"\",\"Response Outstanding\",\"Response Provided\"))","v":"OK"}]
["QU381",381,{"$f":"IF(VLOOKUP($A115,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A115,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU382",382,{"$f":"IF(VLOOKUP($A116,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A116,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU383",383,{"$f":"IF(VLOOKUP($A117,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A117,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU384",384,{"$f":"IF(VLOOKUP($A118,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A118,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU385",385,{"$f":"IF(VLOOKUP($A119,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A119,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU386",386,{"$f":"IF(VLOOKUP($A120,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A120,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU387",387,{"$f":"IF(VLOOKUP($A121,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A121,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU388",388,{"$f":"IF(VLOOKUP($A122,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A122,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU389",389,{"$f":"IF(VLOOKUP($A123,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A123,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU390",390,{"$f":"IF(VLOOKUP($A124,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A124,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU391",391,{"$f":"IF(VLOOKUP($A125,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A125,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU392",392,{"$f":"IF(VLOOKUP($A126,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A126,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU393",393,{"$f":"IF(VLOOKUP($A127,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A127,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU394",394,{"$f":"IF(VLOOKUP($A128,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A128,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU395",395,{"$f":"IF(VLOOKUP($A129,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A129,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU396",396,{"$f":"IF(VLOOKUP($A130,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A130,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU397",397,{"$f":"IF(VLOOKUP($A131,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A131,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU398",398,{"$f":"IF(VLOOKUP($A132,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A132,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU399",399,{"$f":"IF(VLOOKUP($A133,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A133,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"Trust reserves: Line 800 - Academy reserves",null,"OK"]
["QU2980",2980,{"$f":"IF(VLOOKUP($A134,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A134,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":"Provide a brief summary of your assumptions regarding income."},"3 year forecast: Line 2980 - subtotal income",null,"Response Outstanding"]
["QU2980a","2980a",{"$f":"IF(VLOOKUP($A135,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A135,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":"Explain why one or more of the forecast years is zero."},"3 year forecast: Line 2980 - subtotal income at zero",null,"Response Outstanding"]
["QU3800",3800,{"$f":"IF(VLOOKUP($A136,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A136,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":"Provide a brief summary of your assumptions regarding expenditure."},"3 year forecast: Line 3800- subtotal costs",null,"Response Outstanding"]
["QU3800a","3800a",{"$f":"IF(VLOOKUP($A137,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A137,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":"Explain why one or more of the forecast years is zero."},"3 year forecast: Line 3800- subtotal costs at zero",null,"Response Outstanding"]
["QU6600",6600,{"$f":"IF(VLOOKUP($A138,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A138,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"3 year forecast: Line 6600 - Capital Net",null,{"$f":"IF(C138=\"\",\"OK\",IF(E138=\"\",\"Response Outstanding\",\"Response Provided\"))","v":"OK"}]
["QU7200",7200,{"$f":"IF(VLOOKUP($A139,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A139,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"3 year forecast: Line 7200 - Depreciation",null,"OK"]
["QU7100",7100,{"$f":"IF(VLOOKUP($A140,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A140,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"3 year forecast: Line 7100 - Any other non cash costs",null,"OK"]
["QU7000",7000,{"$f":"IF(VLOOKUP($A141,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A141,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"3 year forecast: Line 7000 - Cash ",null,"OK"]
["QU4300",4300,{"$f":"IF(VLOOKUP($A142,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A142,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"3 year forecast: Line 4300 - Revenue Reserve balance c/f 31 Aug 2026/2027/2028",null,"OK"]
["QU8000",8000,{"$f":"IF(VLOOKUP($A143,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A143,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"3 year forecast: Line 8000 - Trust reserves balances at 31 Aug 2026/2027/2028",null,"OK"]
["QU8001",8001,{"$f":"IF(VLOOKUP($A144,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A144,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"3 year forecast: Line 8001 - Reported as",null,"OK"]
["QU9000",9000,{"$f":"IF(VLOOKUP($A145,'BFR 2025'!$X$31:$AA$395,3,FALSE)=0,\"\",VLOOKUP($A145,'BFR 2025'!$X$31:$AA$394,3,FALSE))","v":""},"3 year forecast: Line 9000 - Pupil numbers ",null,"OK"]