These example reports have been annotated by the AR team to show the translation to your final pension actuarial statement. Guide to pensions section of the academies accounts return 2021/22įor illustration purposes only, we have mapped the four actuarial reports of AON, Barnett Waddingham, Hymans Robertson and Mercer to the AR online form using the form’s referencing. The AR Excel workbook, for accounting year 2021/22, is available to help users prepare their AR, it can also be used for closed and transferred trusts to complete their accounts return. This can be completed whilst preparing the final financial statements for the trust.ĭetailed guidance for academy trusts and auditors on preparing and auditing academy trusts’ annual financial statements can be found on the Academies Accounts Direction GOV.UK page. Your auditors must sign off the closing AR and it must reflect all of the transferring/closing balance of the trust. From that point on, all returns must be submitted online. Again, this should be prepared using the AR Excel workbook until such time that the AR online form is available in the Autumn. Trusts that cease to be operational at any other time in the year must also complete a closing AR. This 1-day AR should be submitted via the AR return Excel workbook by 19 January 2023. This requires the closing trust to complete a 1-day stand-alone AR for 1 September 2022, as if the trust were operational on that day. 1st September 2022 transfersįor trusts that ceased operating on 31 August 2022 and all academies transferred to another trust on 1 September 2022, we must be able to identify the transferring balances to the receiving academy trust. Closed trust and academies transfersĪcademy trusts that ceased operating or whose academies all transferred to a new trust between 1 September 2022 and 31 August 2023, must submit a final AR. New trusts that open their first academies at any point during the period from 1 September 2022 to 31 August 2023 will be expected to complete an AR for the academic year 2022/23. It will help us if you say what assistive technology you use. Version of this document in a more accessible format, please email tell us what format you need. If you use assistive technology (such as a screen reader) and need a
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