Publish your statement by 31 January 2027
Your multi-academy trust must publish on its website a summary statement accompanying your trust’s annual audited accounts, outlining how funds are distributed across your schools.
This is a new requirement which comes into effect from 1 October 2026 under the Academy Trust Handbook (ATH).
You must publish your first statement by 31 January 2027. The deadline will be the same each year.
See our summary of changes in the ATH for a full breakdown of what’s changing from October 2026.
Show how funds are distributed across your schools
The statement must clearly explain how funding flows across your trust, including:
- Whether you pool any income or reserves
- How central services are funded
- How much is spent on each academy
Make sure the information is presented clearly and is accessible to parents/carers and your local community.
Use and refer to the notes in your annual accounts on