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  • Consolidated statement of comprehensive income and expenditure and Consolidated statement of cash flows

    For 2018/19 and 2019/20, on further inspection of the financial statements for Court Theatre Training Company Ltd, several discrepancies were found between the statements and the financial data returned for the ‘Consolidated statement of comprehensive income and expenditure’ and ‘Consolidated statement of cash flows’.

    Finance Finance collection
  • Financial return

    For 2019/20 and 2018/19, Regent's University London Limited was not required to submit financial data, therefore the data for this provider is shown as zeros in the tables.

    Finance Finance collection
  • Financial return (2019/20)

    For 2019/20, the following providers have not yet been included as they have not yet finalised their data or their data was finalised after the cut off for publication: University of Buckingham (10007787)​, Goldsmiths' College (10002718), The University of Northampton (10007138), SAE Education Limited (10007839), Istituto Marangoni Limited (10009527), Global Banking School Limited (10042500), The London Interdisciplinary School Ltd (10067623), University Centre Peterborough (10068157), Thinkspace Education Limited (10082743).

    Finance Finance collection
  • Financial year ends (2018/19, 2019/20)

    For their financial year ending in 2020, Spurgeon's College had a financial year end of 31/07/20. For their financial year ending in 2019, the financial year end was 31/08/19. Therefore, the financial year ending 31/07/20 for this provider covers an eleven month period. As such, each of these year ends appear as separate rows when the 2019/20 option in the academic year filter is selected in the open data tables.

    For their financial year ending in 2020, UCK Limited had a financial year end of 31/07/20. For their financial year ending in 2019, the financial year end was 31/08/19. Therefore, the financial year ending 31/07/20 for this provider covers an eleven month period. As such, each of these year ends appear as separate rows when the 2019/20 option in the academic year filter is selected in the open data tables.

    TEDI-London was established on 3 May 2019. For their financial year ending in 2020 the provider had a financial year end of 31/07/2020, therefore the provider’s first financial reporting period is 15 months long. In addition, the data published within the Consolidated statement of cash flows (Table 4 of the open data) has not been subject to external audit. TEDI-London is in start-up and will not receive students until September 2021.

    For their financial year ending in 2020, British Academy of Jewellery Limited had a financial year end of 30/06/20. For their previous financial year, the financial year end was 31/12/18. Therefore, the financial year ending 30/06/20 for this provider covers an eighteen month period.

    For their financial year ending in 2019, Central Film School London Ltd had a financial year end of September 2019. For their financial year ending in 2018, the financial year end was August 2018. Therefore, the financial year ending September 2019 for this provider covers a thirteen month period.

    Finance Finance collection
  • Head of provider remuneration

    For 2018/19 and 2019/20, Pearson College Limited incorrectly returned the value for Head of provider’s total remuneration divided by the median total remuneration for ‘Head of provider remuneration’. The correct value for 2018/19 is 11.54 and the correct value for 2019/20 is 12.17.

    Finance Finance collection
  • Head of the provider's basic salary divided by the median pay (2018/19, 2019/20)

    In Table 11 of the published Finance tables the data for Glasgow Caledonian University head of the provider's basic salary divided by the median pay (salary) has been suppressed. The correct ratio for the head of provider at financial year end 2019/20 is 5.2 and the correct ratio for the head of provider at financial year end 2018/19 is 5.3.

    Finance Finance collection
  • Mergers (2019/20)

    During the 2019/20 academic year ACM Guildford Limited received assets and liabilities from The Academy of Contemporary Music Limited. This transfer was completed on 1 March 2019. The return therefore covers a six month period in the 2019/20 academic year from 1 March 2019 to a financial year ending 31 August 2019.

    Finance
  • New Model Institute for Technology and Engineering (10067406)

    New Model Institute for Technology and Engineering was registered with the Office for Students on 26 August 2020. This is a new provider which will receive students in September 2021.

    Finance Finance collection
  • New providers (2019/20)

    JSA Education Group Ltd. was registered with the Office for Students on 20 August 2020. This is a new provider which will receive students from September 2021.

    Finance Finance collection
  • Separately disclosed material items, Table 10 (2018/19 and 2019/20)

    In 2019/20, Aberystwyth University incorrectly reported a number of items of income and expenditure as being separately disclosed material items from the Audited Financial Statement of comprehensive income and expenditure in the Finance record Table 10. The intention had been to draw user’s attention to line items where there had been a significant movement from previous years reported results. However, the items disclosed were not material items that required separate disclosure in the audited financial statements and all the return in Finance record Table 10 should have been nil other than staff costs, which is detailed below.

    In 2018/19 and 2019/20, Aberystwyth University included Universities Superannuation Scheme (USS) pension provision movement within Staff Costs in Table 1 without a separate Exceptional item disclosure under table 10 - Separately disclosed material items. The values under table 10, staff costs, should be £18,542k for 2018/19 and (£10,305k) for 2019/20.

    Finance Finance collection
  • Separately disclosed material items, Table 10 – Staff costs (2018/19 and 2019/20)

    In 2018/19 and 2019/20 Glyndŵr University have reported staff costs within separately disclosed material items that represent total Local Government Pension Scheme (LGPS) contributions. These values are: £2,706k for 2018/19 and £3,237k for 2019/20. Included within these costs are exceptional past service costs representing Guaranteed Minimum Pension and McCloud contributions account for of £625k in 2018/19 and £173k in 2019/20 of staff cost values. This approach aligns with the University Group Financial Statements methodology to clearly show the impact of LGPS as part of the overall University Group Financial Statements and was agreed with the provider’s external auditors.

    Finance Finance collection
  • Separately disclosed material items, Table 10 – Staff costs, USS pension provision (2018/19 and 2019/20)

    For 2018/19 and 2019/20 Cardiff University omitted to separately disclose material items from the audited financial statement of comprehensive income and expenditure. The separately disclosable items are included within the operating expenditure. The values under table 10, staff costs, should be £92,908k for 2018/19 and £(55,214k) for 2019/20.

    Finance Finance collection
  • Separately disclosed material items, Table 10 – Staff costs, USS pension provision (2018/19 and 2019/20)

    In 2018/19 and 2019/20, Bangor University included Universities Superannuation Scheme (USS) pension provision movement within Staff Costs in Table 1 without a separate Exceptional item disclosure under table 10 - Separately disclosed material items. The values under table 10, staff costs, should be £18,158k for 2018/19 and £(11,384k) for 2019/20.

    Finance Finance collection
  • Tuition fees (2018/19, 2019/20)

    The Institute of Ismaili Studies does not charge tuition fees to its students. Tuition fees are detailed in table 6. Tuition fee totals are also reported in tables 1 and 7.

    Finance
  • Tuition fees and education contracts (2019/20)

    For 2019/20, Bath Spa University incorrectly returned £1,998k of SLC fees and £1,471k of Other fees as Other EU domiciled instead of UK domiciled for full-time undergraduates in ‘Tuition fees and education contracts’.

    Finance