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United KingdomGOV.UK

2025–26 academy trust accounts submission opens

The 2025 to 2026 academy trust accounts submission is open: upload audited statements by 31 December 2026, publish by 31 January 2027, file at Companies House by 31 May 2027.

By Taxxa AI OyPublished 7 October 2026

Accounting & Reporting

Academy trusts, their auditors and reporting accountants can now work to the 2025 to 2026 suite. The Department for Education page has rolled over from the 2024 to 2025 cycle to the newly opened 2025 to 2026 financial statement submissionGOV: the accounts submission coversheet online form is openGOV, accessed with DfE Sign-in details, and the submission guide for 2025 to 2026 is published, and the page lists the three core documents for the year with download links.

The core suite for the accounting period ending 31 August 2026GOV comprises the academies accounts direction 2025 to 2026, the model set of accounts for academy trusts 2025 to 2026 (known as the Coketown model), and the framework and guide for external auditors and reporting accountants 2025 to 2026.GOV The accounts direction is used by academy trusts, their auditors and reporting accountants to prepare and audit financial statements for the period, and the direction and the model accounts share the same contractual status, with compliance with both a requirement of each trust's funding agreement. The changes in this edition are listed on page 8 of the direction and page 4 of the model accounts. The framework and guide applies to all external auditors and reporting accountants providing statutory audits and regularity reviews, covering their Companies Act 2006 audit-opinion obligations and the requirements for the regularity review and report. Trusts should also refer to the Academy Trust Handbook 2025.

Three dates matter. Audited financial statements, the auditor's management letter and the internal scrutiny summary report must be uploaded as non-password-protected PDFs inside the accounts submission coversheet by 31 December 2026GOV. Accounts must be published on the trust's website as soon as possible after trustee approval and by 31 January 2027GOV. Accounts must be filed with Companies House within 9 months of the end of the accounting periodGOV, which for most trusts means 31 May 2027GOV.

Practical points for the submission itself: DfE Sign-in details give access, while IDAMS registration details will not work with the form; a virtual assistant is available for questions on submission requirements, passwords and signatures.

Legal basis: Academies accounts direction 2025 to 2026 with model accounts and auditor framework and guide; Academy Trust Handbook 2025; Companies Act 2006 audit and filing duties.

Open the 2025 to 2026 accounts submission coversheet with DfE Sign-in, and diary 31 December 2026 for upload, 31 January 2027 for website publication and 31 May 2027 for Companies House filing.

Sources

Academies accounts direction and submitting your audited financial statements