Table 2 - Consolidated statement of changes in reserves year ended 31 July

Type of data

Administrative data

Data source

HESA (Higher Education Statistics Agency) is part of Jisc. We 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 Finance 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

• Definitions - Finances
• Data intelligence - Finances
• It may be helpful to refer to the information disclosed in a provider’s financial statements to help understand or contextualise the figures presented.

This table displays the changes made in the year to reserves.

This table has been discontinued by both OfS and HESA and therefore no longer updated from 2018/19 onwards.