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Table 10 - Separately disclosed material items from the audited financial statement of comprehensive income and expenditure year ended 31 July 2015/16 to 2018/19

HE Provider Data: Finance

Table 10 - Separately disclosed material items from the audited financial statement of comprehensive income and expenditure year ended 31 July

Academic years 2015/16 to 2018/19

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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 2017/18 figures are taken from the 2018/19 return; the 2016/17 figures are from the 2017/18 return and so on).

Note that English providers were not required to return this information from 2018/19. As this table uses restated figures, and due to the fact that restated figures for English providers were also not required in the return, no data is shown for English providers for restated years from 2017/18 either.

Methodology and notes - Finances

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