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Higher Education Provider Data: Finance

Finance data for eight HE providers was not finalised by the cut-off date for publication and are not yet included in the 2022/23 finance open data. Data for these providers will be included in a future update to this release

Some HE providers saw significant cost adjustments since 2018/19 relating to accounting for the value of pension schemes. This is not a typical annual operating expense for these providers and therefore caution is required when analysing the underlying annual financial operating performance from 2018/19.

We now publish additional versions of relevant KFIs with pension cost adjustments applied to enable users to understand the impact of this accounting change.


HE Provider Data: Finance: Frequently asked questions

The areas above guide you through the information we collect, and we have also published a complete list of our tables. The table below identifies the charts and tables that answer some of the most common questions about HE finances. Use the drop-down filter to select the topic that most interests you, or the search box to display more specific questions (such as searching for 'research', or 'fees').

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Question Table/chart Published by Theme Keywords
What was the income of HE providers? Table 1: Consolidated statement of comprehensive income and expenditure HESA Income & expenditure income; earn; expenditure; spend; surplus; deficit; money; summary
What assets and liabilities did HE providers hold on 31 July? Table 3: Consolidated balance sheet HESA Statements assets; liabilities; investments; loans; loan; borrow; debt; borrowing; balance; sheet; pension
What restricted funds were held by HE providers in Scotland? Table 3S: Breakdown of cash and cash equivalents as at 31 July - Scotland HESA Statements restricted; fund; funds; scotland; scottish; cash; equivalents
What was the cash flow of HE providers? Table 4: Consolidated statement of cash flows HESA Statements cash; flow; non-cash; investment; pension;
What was the research income of HE providers? Table 5: Research grants and contracts - breakdown by source of income and HESA cost centre HESA Income & expenditure income; research; grants; grant; contracts; academic; department; discipline; funding; UKRI; council; councils; charity; charities; government; eu; european; europe;
What was the tuition fee income of HE providers? Table 6: Tuition fees and education contracts analysed by domicile, mode, level and source HESA Income & expenditure tuition; fee; fees; undergraduate; postgraduate; home; students; eu; european; europe; non-eu; international; course;
What were the income sources of HE providers? Table 7: Income analysed by source HESA Income & expenditure government; funding; grants; grant; fees; tuition; research; income; earn; donations; endowments; donation; endowment; source; sources; summary
What funding body grants did HE providers receive? Table 7C: Funding body grants HESA Income & expenditure government; funding; body; hefcw; teaching; sfc; recurrent; grants; grant; income; earn; source; sources; summary
How did HE providers spend their money? Table 8: Expenditure - breakdown by activity and HESA cost centre HESA Income & expenditure expenditure; spend; staff; costs; cost; department; departments; academic; premises; residences; catering; research; pension
How much did HE providers spend on buildings and equipment? Table 9: Capital expenditure HESA Statements capital; building; buildings; equipment; residences; residence; halls; equipment; expenditure; spend
What other items did they publish in their accounts? Table 10: Separately disclosed material items from the audited financial statement of comprehensive income and expenditure HESA Income & expenditure other; items; separate; separately; else;
How much are vice chancellors and other heads of HE providers paid? Table 11: Head of provider remuneration HESA Staff pay vice; chancellor; salary; salaries; paid; head; chief; executive; boss; remuneration; pay; vc; vcs
How many staff are paid over £100,000 p.a? Table 12: Analysis of staff costs HESA Staff pay salary; salaries; paid; remuneration; pay; highly; pension; staff; costsf; executive; management;
How much do HE providers spend on severance payments? Table 13: Severance payments HESA Staff pay compensation; severance; pay; off; loss; office;
What are the Key Finance Indicators for HE providers? Table 14: Key Financial Indicators HESA KFI key; financial; indicator; indicators; ratio; ratios; days; surplus; deficit; borrowing; reserves; liquidity; assets; liabilities; staff; costs; cash;
How much did English HE providers invest in access and participation? Table 15: Access and participation investment HESA Access & participation access; participation; investment; OfS; England