Summary

Guidance to help maintained schools collect information about their income and expenditure.

The consistent financial reporting (CFR) framework provides a template for maintained schools to report their income and expenditure by financial years.

The CFR framework applies to maintained schools and pupil referral units. It is optional for nurseries and non-maintained special schools.

Software suppliers should read the 2026 to 2027 technical specification.

If you have any questions about this guidance, contact us through the data collections service request form.

Contents

Introduction About this guidance.

Spotlight for 2026 to 2027 Details of the key areas we would like to highlight.

Details of the key areas we would like to highlight.

Schools open for part of the financial year Instructions for where schools are only open for part of the financial year.

Instructions for where schools are only open for part of the financial year.

Federated schools receiving a single budget share Information where schools are federated and receive a single budget share from the local authority.

Information where schools are federated and receive a single budget share from the local authority.

Schools holding money on behalf of other schools Information on where schools hold money on behalf of other schools.

Information on where schools hold money on behalf of other schools.

Data items used in the collection Table of guidance about some of the data items we use.

Table of guidance about some of the data items we use.

Income This section provides information on income for schools.

This section provides information on income for schools.

Expenditure This section provides information on expenditure for schools.

This section provides information on expenditure for schools.

Capital income This section provides information on capital income for schools.

This section provides information on capital income for schools.

Capital expenditure This section provides information on capital expenditure for schools.

This section provides information on capital expenditure for schools.

Balances This section provides information on balances for schools.

This section provides information on balances for schools.