Balance, Table 3 (2011/12)
Please note for the University of Sheffield the debtors figure within current assets includes a long term debtor (i.e. due after more than one year) of £15,735k for 2010/11 and £16,198k for 2010/11. This long term debtor is the capital contribution to the Student Residences Project and is released as the student accommodation becomes available. The HESA return does not have a line to show long term debtors and as in previous years I have included it in the debtor line within current assets.
Building condition assessment condition C (2012/13)
King's College London has reported that there were a number of properties that have been assessed as being condition B in 2011/12 that have now been reassessed as being condition C in 2012/13.
This is reflected in their 2012/13 Estates Management record data.
Bursaries and scholarships expenditure (2012/13)
The University of Leicester incorrectly assigned expenditure to 3biii 'General education expenditure - other general expenditure’ in the 2012/13 Finance Statistics return table 7. The expenditure should have been listed under sub heads 3bi ‘national bursaries’ and 3bii ‘institution specific bursaries and scholarships’.
The amended figures are as follows (£000s):
3bi National Bursaries:
Other operating expenses = 248
Total Expenditure = 248
3bii Institutional specific bursaries and scholarships:
Other operating expenses = 2,525
Total Expenditure = 2,525
3biii Other general expenditure:
Academic staff costs = 115
Other staff costs = 1,389
Total staff costs = 1,504
Other operating expenses = 3,807
Total Expenditure = 5,311
Business & administrative studies (2012/13)
The University of Derby has had a 37% reduction in their part-time other undergraduate Business & Administrative students, reflecting the ending of CFEE arrangements and an increase in accredited provision which is excluded from the student return.
Business and community services (facilities and equipment related)
In 2020/21, Central Film School London reported their SME’s value (£000s) for facilities and equipment related services within table 2a as £1,000,000 where it is actually £1,000. This was due to them returning data in the wrong units.
Capital expenditure (2012/13)
Loughborough University have misreported a number of items within Table 8 of their 2012/13 Finance Statistics Return. The affected items, with corrected figures, are as follows:
Other operations - Buildings, Total actual spend £000s: 13,816.
Other operations - Buildings, Internal funds £000s: (12,191).
Total capital expenditure, Total actual spend £000s; 20,863.
Total capital expenditure, Internal funds £000s; (4,851).
Capital expenditure - Table 9, 2015/16
In 2015/16, The Royal Central School of Speech and Drama incorrectly reported some figures within the Finance record Table 9, sections 1a and 3a. The correct figures are as follows:
- 1 Residences operations
- 1a Buildings
- 1 Total actual spend £0k
- 4 Internal funds £0k
- 1a Buildings
- 3 Other operations
- 3a Buildings
- 1 Total actual spend £625k
- 4 Internal funds £625k
- 3a Buildings
- 1 Residences operations
Capital expenditure buildings (2018/19)
In 2018/19, Trinity Laban Conservatoire of Music and Dance, Non-residential capital expenditure buildings should be £1,471,000 and the Residences capital expenditure buildings should be £0 - thus making the figures consistent with previous years.
The C18042 Estates Return contains information with prepopulated information from the OfS annual financial return. The value of 1,471,000 for FNRCEX (HESA-supplied residential capital expenditure buildings (£)) has been incorrectly returned as FRESCEX (HESA -supplied residences capital expenditure buildings (£)) The correction of the data is currently being considered by the OfS data amendments panel for the OfS annual financial return. Once HESA has received any agreed amendments to the data from the OfS annual financial return, HESA will import the relevant data into the C18042 Estates Return.
Capital Expenditure, Buildings (2018/19)
For 2018/19, Trinity Laban Conservatoire of Music and Dance entered values in Table 9 : ‘Analysis of Capital expenditure’ for ‘Residences operations: Buildings’, these values should have been under ‘Other operations: Buildings’ on the same table.
Capital expenditure, Table 8 (2011/12)
The Conservatoire of Dance and Drama in error omitted some of their capital expenditure for 2011/12 from part of the report. They should have included £8,000 under 2b Other operations: Equipment. This figure is reported in their consolidated cash flow statement.
Bath Spa University misreported in Finance Statistics return Table 8, £500K capital expenditure in Other operations: Buildings, internal funds. The figure should read £2924K instead of £3424K. The Residences and catering operations: Buildings, internal funds capital expenditure should read £500K instead of £0.
Capital income, Table 3 (2013/14)
In 2013/14, The University of Wolverhampton incorrectly reported their Capital income (attributable to survey year) from the HEBCI survey Section B, Table 3. This figure should have been £89K.
CE and CPD for individuals
In 2019/20, London Film School Limited reported their ‘CE and CPD for individuals’ within table 2b as £115,893,000 where it is actually £115,893. This was due to them returning data in the wrong units.
Changes to financial year ends (2018/19)
Istituto Marangoni Limited (10009527)
For 2018/19 the year end for Istituto Marangoni Limited latest audited year is now 30/06/2019. The year end for the previous audited year is 31/12/2018. Therefore, the current financial statements and corresponding return data cover a six month period. As such, each of these year ends appear as separate rows when the 2018/19 option in the academic year filter is selected in the open data tables.
NCH at Northeastern Limited (10048199)
For 2018/19, the year end for NCH at Northeastern Limited latest audited year is now 30/06/2019. The year end for the previous audited year is 31/08/2018. Therefore, the current financial statements and corresponding return data cover a ten month period. As such, each of these year ends appear as separate rows when the 2018/19 option in the academic year filter is selected in the open data tables.
The London School of Architecture (10062810)
For 2018/19 the year end for The London School of Architecture latest audited year is now 30/06/2019. The year end for the previous audited year is 31/12/2017. Therefore, the current financial statements and corresponding return data cover an 18 month period.
Chargeable events, attendees (2018/19)
In 2018/19 in table 5, The University of Sheffield saw a notable increase in those attending ‘Other’ chargeable events compared with the previous year. This difference was attributable to the ‘New Silk Road’ garden, which was one of the five central Master Gardens for the international Beijing Horticultural Exposition 2019.
Class of first degree - Cambridge tripos (2003/04-)
The University of Cambridge does not classify its bachelor of arts degree, but awards classes in the Tripos (honours) examination usually taken at the end of each academic year. The class of degree recorded in the HESA record in and after 2003/04 is the result obtained in the student's final year.
Classification of first degree (2013/14)
In 2013/14, Bournemouth University changed its assessment regulations so that resits/resubmits are now capped at element level (i.e. coursework, exam, practical) rather than at the whole unit level. This revised approach has contributed to the increased percentage share of those student obtaining a first degree with first class or upper second class honours. The percentage of students achieving a first class honours has risen from 12.0% (2013/13) to 16.3% (2013/14), and the percentage of students achieving an upper second class honours has risen from 52.6% (2013/13) to 59.2% (2013/14).
In 2013/14, Southampton Solent University incorrectly awarded 40 continuing Law students with a first degree qualification and classification.
N.B. The figures for Southampton Solent University have been updated and are now correct in the 2013/14 v1502 student record.
Cleaning costs (2011/12)
The University of the Arts, London has seen a significant reduction in their residential cleaning costs total between 2010/11 and 2011/12 due to the disposal of residential property under their direct financial management.
Collaborative contribution in kind, Table 1 (2021/22)
In 2021/22, Newcastle University reported a significant increase in Collaborative contribution - In kind where the source of public funding was Other UK government departments, from £6,000 in 2020/21 to £16m in 2021/22. This increase is due to the provider making improvements to their process for capturing data, which included a review of in-kind contributions.
Collaborative contribution – in kind (2019/20)
In 2018/19 within table 1, Liverpool School of Tropical Medicine’s Collaborative contribution – in kind was recorded as 0. The true value was £114,351,000. In 2019/20, the re-stated total for collaborative research reflected this true value.
Collaborative/franchised students (2013/14)
In 2013/14, University of Ulster reallocated 3,610 students (2,897 FTE) to collaborative/franchised provision, as these students were taught on the campuses of their partner provider and by staff of the partner provider. In previous years these students were coded as being taught wholly at University of Ulster.