Version 20 - August 2025 (template release)

Replaced 'Governance Handbook and competency framework for governance.' with 'Governance Guide.' at end of sentence. In Academies accounts, Academies - consolidated accounts | Governance Statement | Scope of responsibility | DfE's governance handbook report.

Two new text boxes in disclosure: Disclosure | General | Annual Accounts Direction | Department for Education long name, Department for Education abbreviated name. Their values will be used in reports instead of hard coded text.

Text update as per model accounts: Academies accounts, Academies - consolidated accounts | Governance Statement | Review of effectiveness

Text update as per model accounts: Academies accounts, Academies - consolidated accounts | Statement of Regularity, Propriety and Compliance | Statement introduction

Text update as per model accounts: Academies accounts, Academies - consolidated accounts | Statement of Regularity, Propriety and Compliance | Confirmation of any material irregular or improper use of funds

Changed disclosure wording. It was a bit obscure: Has any problem been discovered? No/Yes. Order of yes/no is reverse as if problems were identified they should be broken down by filling out subsequent text boxes. Report wording is updated as shows in update and display condition for the alternatives are amended because disclosure wording changes made it necessary. Disclosure | Statement on Regularity, Propriety and Compliance | Statement on Regularity, Propriety and Compliance – Conclusion Academies accounts, Academies - consolidated accounts | Statement of Regularity, Propriety and Compliance | Conclusion

Text update as per model accounts: Academies accounts, Academies - consolidated accounts | Independent Reporting Accountant's Report on Regularity | Introduction

Text update as per model accounts: Academies accounts, Academies - consolidated accounts | Independent Reporting Accountant's Report on Regularity | Bannerman paragraph

Text update as per model accounts: Academies accounts, Academies - consolidated accounts | Independent Reporting Accountant's Report on Regularity | Respective responsibilities | Heading row

Text update as per model accounts: Academies accounts, Academies - consolidated accounts | Independent Reporting Accountant's Report on Regularity | Respective responsibilities | 1st paragraph

Text update as per model accounts: Academies accounts, Academies - consolidated accounts | Independent Reporting Accountant's Report on Regularity | Respective responsibilities | 2nd paragraph

Text update as per model accounts: Academies accounts, Academies - consolidated accounts | Independent Reporting Accountant's Report on Regularity | Approach | 1st paragraph

Text update as per model accounts: Disclosure | Reporting accountants report | Accountants assurance report | Conclusion

New category: Financial period | Configuration | Categories | Balance | B11 - Total assets less current liabilities | B04 - Fixed assets | B12 - Debtors

Two new disclosures for manual debtor value inputs. Group only shows when Group only entity is selected: Disclosure | Financial Statements | Debtors, Group debtors New category: Financial period | Configuration | Categories | Balance | B11 - Total assets less current liabilities | B04 - Fixed assets | B12 - Debtors

Debtor reports are updated. Category assigned current and non-current debtors can now be separately presented and a manual input presentation mode is also made available. Reports | Academies accounts, Academies - consolidated accounts | Financial Statements | Notes to Financial Statements | Debtors

Added the extra line: Changes in demographic assumptions to the grid: Disclosure | Financial Statements | Local Government Pension Scheme - Multiple Schemes | Defined benefit obligations | Movement of scheme liabilities Disclosure | Financial Statements | Local Government Pension Scheme | Defined benefit obligations | Movement of scheme liabilities

Academy trust educational operation categories were harmonized. Every educational operation has the same type of subcategories. Financial Period | Configuration | Categories | Balance | SOFA | SOFA5 - Net income/expenditure | SOFA3 - Net resources before transfer | SOFA2 – Expenditure | SOFA2 3 - Academy trust educational operations

Staff reports are updated. Category assigned staff and restructuring costs reports are now available. Manual input presentation mode is updated: manual input tables are conditioned to look for newly added tick box values. Restructuring tables will only show if restructuring happened and it could be established from user input values. Reports | Academies accounts, Consolidated accounts | Financial Statements | Notes to FS | Staff | Staff costs, Staff restructuring costs

Report is updated with newly added Non-current debtors: Reports | Academies accounts, Consolidated accounts | Financial Statements | Balance Sheet | Balance sheet values

Report is updated with newly added Non-current debtors: Reports | Academies accounts, Consolidated accounts | Financial Statements | Balance Sheet | Balance sheet values (fund values from disclosures)

Report is updated with newly added Non-current debtors: Reports | Academies accounts, Consolidated accounts | Financial Statements | Notes to FS | Analysis of net assets between funds | Analysis (current), Analysis (prior)

Report is updated with newly added Non-current debtors: Reports | Academies accounts, Consolidated accounts | Financial Statements | Notes to FS | Analysis of net assets between funds | Analysis (current from disclosure), Analysis (prior from disclosure)