Table 1 - Consolidated statement of comprehensive income and expenditure 2015/16 to 2020/21

• Title: Consolidated statement of comprehensive income and expenditure by HE provider and academic year
• Reference ID: DT031 Table 1
• Location: UK
• Academic years: 2015/16 to 2020/21
• Data source: HESA / OfS
• Sourced from: Detailed tables (Finance)
• Data source link: https://www.hesa.ac.uk/data-and-analysis/finances/table-1
• Data file canonical link: https://www.hesa.ac.uk/data-and-analysis/finances/table-1.csv
• Licence: Creative Commons Attribution 4.0 International Licence
• Last updated: Nov-21

As part of their latest data submission, HE providers are able to restate the previous year's figures. In this table, previous year's figures are based on restated figures (so the 2018/19 figures are taken from the 2019/20 return and the 2017/18 figures are from the 2018/19 return). Where a provider has not submitted data in a given academic year they will not be shown in either that academic year nor the prior academic year due to the unavailability of restated values. Where providers have restated prior year data, the numbers may not always match the corresponding totals within Tables 5, 7, and 8 as these are mostly based on prior year HESA data rather than restated figures.

Some HE providers saw significant cost adjustments in both 2018/19 and 2019/20, relating to the accounting treatment for the value of pension schemes.  This appears as a significant additional cost in 2018/19, which caused some providers to report deficits, and an opposite movement in 2019-20, which caused some providers to show unusually large surpluses.  This additional cost is an accounting, non-cash, adjustment. It is not a typical annual operating expense/credit for these providers and therefore caution is advised in any interpretation of financial operating performance in 2018/19 and 2019/20..