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United KingdomGOV.UK

Academy trusts must complete 2025–26 accounts returns manually

DfE has withdrawn planned automation and cancelled the autumn 2026 land and buildings collection; the accounts return is due on 26 January 2027.

By Taxxa AI OyPublished 20 August 2026

Accounting & Reporting

Academy trusts must use the traditional manual route to complete their 2025 to 2026 accounts returnGOV after the Department for Education withdrew the automation previously planned for that cycleGOV. The return is due to open by early November 2026, with submission required by 26 January 2027GOV. Finance teams should plan preparation and auditor sign-off around manual completion.

The annual accounts return requires an independent auditor’s sign-off. DfE says all academy trusts that received funding for any part of the academic year they were open must complete it, including trusts that closed during the year. The return supports the consolidated academy sector accounts and is separate from trusts’ own financial statements because DfE follows different accounting standards.

DfE is reviewing how it collects trust data, including the possible use of digital submissions to Companies House. That is a review of future arrangements. It will continue to develop and support the academies chart of accounts and encourages trusts to adopt it for reporting efficiency and data quality. Although the separate accounts-return guidance still refers to automation support, the express instruction for the 2025 to 2026 return is manual completionGOV.

The land and buildings collection tool will also not be published in autumn 2026 as previously planned. DfE may collect some or all of the information later, through that tool or another process, and intends to explain its plans by the end of 2026. The announcement therefore does not establish a permanent end to that collection.

For the budget forecast return, the submission deadline is 24 September 2026. It collects unaudited forecasts over the next three years, including income, expenditure, pupil numbers and reserves, and should reflect budgets approved by trustees.

DfE’s financial-returns timetable also requires audited accounts, the audit findings report, an accounts submission cover and the annual internal scrutiny report by 31 December 2026. Trusts must publish accounts in full on their websites by 31 January 2027 and file them with Companies House by 31 May 2027.

Academy trusts’ funding agreements require compliance with both the Academies accounts direction and the model accounts.

Plan manual completion and independent auditor sign-off of the 2025 to 2026 accounts return for submission by 26 January 2027.

Sources