{
  "url": "https://openlegislation.uk/consistent-financial-reporting-england-regulations-2003/schedule",
  "json_url": "https://openlegislation.uk/consistent-financial-reporting-england-regulations-2003/schedule.json",
  "legislation": "uksi/2003/373",
  "legislation_title": "The Consistent Financial Reporting (England) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/consistent-financial-reporting-england-regulations-2003",
  "path": "schedule",
  "kind": "schedule",
  "number": null,
  "heading": "APPROVED HEADINGS",
  "text": "Income Data\nValue (£)\nI01 (Funds delegated by the local education authority)\nI02 (Funding for sixth form students)\nI03 (Special educational needs funding)\nI04 (Funding for minority ethnic pupils)\nI05 (Standards Fund)\nI06 (Other Government grants)\nI07 (Other grants)\nI08 (Income from facilities and services)\nI09 (Income from catering)\nI10 (Receipts from supply teacher insurance claims)\nI11 (Receipts from other insurance claims)\nI12 (Income from contributions to visits etc)\nI13 (Donations and/or private funds)\nExpenditure Data\nValue (£)\nE01 (Teaching staff)\nE02 (Supply teaching staff)\nE03 (Education support staff)\nE04 (Premises staff)\nE05 (Administrative and clerical staff)\nE06 (Catering staff)\nE07 (Cost of other staff)\nE08 (Indirect employee expenses)\nE09 (Staff development and training)\nE10 (Supply teacher insurance)\nE11 (Staff related insurance)\nE12 (Building maintenance and improvement)\nE13 (Grounds maintenance and improvement)\nE14 (Cleaning and caretaking)\nE15 (Water and sewerage)\nE16 (Energy)\nE17 (Rates)\nE18 (Other occupation costs)\nE19 (Learning resources)\nE20 (ICT learning resources)\nE21 (Examination fees)\nE22 (Administrative supplies)\nE23 (Other insurance premiums)\nE24 (Special facilities)\nE25 (Catering supplies)\nE26 (Agency supply staff)\nE27 (Bought in professional services — curriculum)\nE28 (Bought in professional services — other)\nE29 (Loan interest)\nE30 (Direct revenue financing)\nCapital Income Data\nValue (£)\nC101 (Capital income)\nC102 (Loans)\nC103 (Private income)\nC104 (Direct revenue financing)\nCapital Expenditure Data\nValue (£)\nDe minimis level for capitalising expenditure\nCE01 (Acquisition of land and existing buildings)\nCE02 (New construction conversion and renovation)\nCE03 (Vehicles, plant, equipment and machinery)\nCE04 (Information and communication technology)\nBalances\nValues (£)\nBO1 (Standards Fund Balance (revenue))\nBO2 (Other Revenue Balances)\nBO3 (Devolved Formula Capital Balance)\nBO4 (Other Standards Fund Capital Balances)\nBO5 (Other Capital Balances)\nOther Data\nExplanation of warning messages (if applicable)\nThe financial year in relation to which data is supplied\nWhether or not data is supplied in relation to a complete year\nWhether the school manages accounts on a cash or accrual basis",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/373/schedule",
    "retrieved_at": "2026-10-29T06:31:43.570038+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}