ARTICLE · 19 JULY 2023

16 To 19 Funding

UHY Hacker Young LLP

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The way 16 to 19 core programme funding, and related income such as advanced maths premium and high value courses premium, is reported has changed.

United KingdomConsumer Protection

The way 16 to 19 core programme funding, and related income such as advanced maths premium and high value courses premium, is reported has changed.

Whilst it continues in most cases to be paid alongside GAG, this funding is no longer included on the GAG statement, and is now only shown on the separate 16 – 19 funding statement. Such 16 – 19 funding should therefore no longer be linked to the GAG fund, and should not be included within GAG in the statutory financial statements. From talking with clients, we believe it is an area in which there is quite a bit of confusion.

The DfE model Chart of Accounts now has a new account code 510700 for DfE revenue grants: 16 to 19 and this funding will be reported separately for the first time in 2022/23. Therefore any trusts using the DfE Chart of Accounts should ensure that all 16 to 19 funding is allocated to 510700. Trusts that have not yet adopted the model accounts should ensure that 16 to 19 funding is being posted to

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