Every academy trust must publish its academy trust annual reports and accounts on its website. This is a statutory requirement set by the Department for Education and reinforced through the Academy Trust Handbook.

Academy trusts must publish their audited annual report and accounts by 31 January each year. This applies even if internal approval or filing activity continues after that point. Guidance on this requirement is clearly set out in the Academy Trust Handbook and applies across all academies within a trust.

These annual reports and audited accounts provide a public record of how a trust operates, how funding is used, and how trustees oversee resources. The inclusion of clear financial data supports transparency across education, helping stakeholders view how public money is managed and how decisions are made.

These documents are frequently reviewed during audits, trust reviews, and governance activity. Accuracy, clarity, and visibility all matter.

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What academy trusts must publish

Academy trusts must produce annual accounts for each accounting period ending on 31 August. Once approved and audited, the full document must be published on the trust site.

The published document normally includes:

• The governance statement
• The Trustees’ Report, covering objectives, activities, public benefit, achievements, and future plans
• The financial statements, forming part of the annual accounts
• The Statement of Financial Activities (SOFA), showing income and expenditure
• The Statement of Cash Flows
• The balance sheet at the end of the year
• Details of employees receiving benefits above the required threshold
• The statement of regularity and compliance
• The external auditors’ report

The expectation is that the complete audited document is published. A single PDF is standard practice.

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Filing, submission, and deadlines

Academy trusts must prepare and submit their accounts to the Department, and file accounts with Companies House, by the relevant deadlines.

In practical terms:

• Accounts relate to the year-end of 31 August
• Audited accounts are submitted to the Department by 31 December
• Accounts must be published on the website by 31 January
• Accounts are filed with Companies House by 31 May

The version placed on the website should match the final audited accounts submitted elsewhere. Website publication is a separate requirement. Submission alone does not meet it.

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Where the accounts should appear

Annual reports and accounts should sit on a clear trust-level page. Common locations include trust information or governance sections.

Visitors should be able to click once or twice and view the correct document. Clear links, simple file names, and obvious year labels help users read the right information without question.

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How many years should remain live

At a minimum, the most recent year must be live.

Many trusts keep one or two earlier accounts published to support continuity. Older documents should be clearly labelled by year so readers can see the correct number and period at a glance.

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A final sense check

Ask:

• Are the latest annual reports and audited accounts published?
• Is the accounting period clear?
• Can someone find them quickly without confusion?

If yes, this part of the academy trust website is working as intended.