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

HE Provider Data: Finance

Table 1 - Consolidated statement of comprehensive income and expenditure

Academic years 2015/16 to 2020/21

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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..

Type of data

Administrative data

Data source

HESA (Higher Education Statistics Agency) are the experts in UK higher education data and analysis. We have been collecting higher education information since the 1994/95 academic year.

Finance data is taken from the HESA Finances record, which universities, colleges and other higher education providers return to HESA on an annual basis. The Finance record collects a range of information about the primary financial statements from HE providers' published accounts.

From 2018/19, data for English HE providers (excluding further education colleges and sixth form colleges under the primary regulation of the Education and Skills Funding Agency) was collected by the Office for Students .

We provide data and analysis on finances of HE providers to a wide variety of customers, including:

  • Governments
  • Universities (via the Heidi Plus analytics tool)
  • Academic and commercial researchers
  • Students and potential students
  • Trade unions and employers' associations
  • Policy makers.

Our data is used to regulate the sector, inform policy making, advance understanding of social and economic trends, support decision making, and enhance public understanding of - and confidence in - the higher education sector.

Related releases

Our HE Provider Data: Finance data pages collect together all of the tables we publish on finances in higher education.

Further information

open-data   Open data licence: CC-BY-4.0