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Last reviewed on 14 October 2021
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Your trust must submit its annual accounts to the ESFA by 31 December. Get up to speed on the process so you know what to expect.

Summary and deadlines

For every financial year, your trust must produce:

  • An annual report
  • Financial statements

These are collectively known as ‘the accounts’, and must be audited by an independent, registered auditor.

As part of your financial statements you're also required to complete an accounts return (AR) which we cover in another article


  • 31 December: submit accounts to the Education and Skills Funding Agency (ESFA) - the online form will be open from 4 November
  • 31 January: publish accounts on your trust’s website 
  • 31 May: file accounts with Companies House

What your trust needs to produce

The information you need to include is made very clear in the Accounts Direction document, which this article is based on. If you have questions on the specific details, we’d recommend you ask your accountants or auditors.

Trustees’ report: covers the governance and management arrangements of the trust, and the strategic plan and a financial review. It

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