Accounts
Statement of Comprehensive Net Expenditure
This account summarises the expenditure and income generated and consumed on an accruals basis. It also includes other comprehensive income and expenditure, which include changes to the values of non-current assets and other financial instruments that cannot yet be recognised as income or expenditure.
For the year to 31 March 2025
| Note | 2024/25 £'000 | 2023/24 £'000 |
|
|---|---|---|---|
| Revenue from contracts with customers | 5 | (21,190) | (25,496) |
| Other operating income | 5 | (7,756) | (9,117) |
| Total operating income | (28,946) | (34,613) | |
| Staff costs | 3 | 284,492 | 291,955 |
| Purchase of goods and services | 4 | 113,707 | 103,871 |
| Depreciation and impairment charges | 4 | 13,415 | 13,713 |
| Provision expense | 4 | 212 | (967) |
| Other operating expenditure | 4 | 390 | 325 |
| Total operating expenditure | 412,216 | 408,897 | |
| Net operating expenditure | 383,270 | 374,284 | |
| Finance expense | 4 | 291 | 300 |
| Net expenditure for the year | 383,561 | 374,584 | |
| Other comprehensive net expenditure | |||
| Net (gain)/loss on revaluation of property, plant and equipment | (102) | 99 | |
| Net (gain)/loss on revaluation of intangible assets | (137) | (363) | |
| Comprehensive net expenditure for the year | 383,322 | 374,320 |
The notes on pages 131 to 160 (of the pdf) form part of these accounts.
Statement of Financial Position
This statement presents the financial position of the department. It comprises three main components: assets owned or controlled; liabilities owed to other bodies; and equity, the remaining value of the entity.
As at 31 March 2025
| 2024/25 | 2023/24 | ||
|---|---|---|---|
| Note | £‘000 | £‘000 | |
| Non-current assets | |||
| Property, plant and equipment | 6 | 15,984 | 13,525 |
| Right of Use Assets | 13 | 26,012 | 27,578 |
| Intangible assets | 7 | 21,704 | 18,575 |
| Financial assets | 71 | 72 | |
| Total non-current assets | 63,771 | 59,750 | |
| Current assets | |||
| Trade and other receivables | 8 | 1,946 | 4,769 |
| Other current assets | 8 | 22,622 | 17,280 |
| Cash and cash equivalents | 9 | 547 | 5,123 |
| Total current assets | 25,115 | 27,172 | |
| Total assets | 88,886 | 86,922 | |
| Current liabilities | |||
| Trade and other payables | 10 | (34,338) | (42,976) |
| Provisions | 11 | (1,321) | (1,336) |
| Lease liabilities | 13 | (2,475) | (3,510) |
| Total current liabilities | (38,134) | (47,822) | |
| Total assets less current liabilities | 50,752 | 39,100 | |
| Non-current liabilities: | |||
| Provisions | 11 | (436) | (261) |
| lease liabilities | 13 | (22,330) | (23,008) |
| Total non-current liabilities | (22,766) | (23,269) | |
| Assets less liabilities | 27,986 | 15,831 | |
| Taxpayers’ equity and other reserves: | |||
| General Fund | 25,267 | 12,390 | |
| Revaluation Reserve | 2,719 | 3,441 | |
| Total equity | 27,986 | 15,831 | |
The notes on pages 131 to 160 (of the pdf) form part of these accounts.
Emma Rourke
Accounting Officer
UK Statistics Authority
16 July 2025
Statement of Cash Flows
The Statement of Cash Flows shows the changes in cash and cash equivalents of the department during the reporting period. The statement shows how the department generates and uses cash and cash equivalents by classifying cash flows as operating, investing and financing activities. The amount of net cash flows arising from operating activities is a key indicator of service costs and the extent to which these operations are funded by way of income from the recipients of services provided by the department. Investing activities represent the extent to which cash inflows and outflows have been made for resources which are intended to contribute to the departments’ future public service delivery.
For the period ending 31 March 2025
| Note | 2024/25 £'000 | 2023/24 £'000 |
|
|---|---|---|---|
| Cash flows from operating activities | |||
| Net expenditure | (383,270) | (374,284) | |
| Adjustment for non-cash transactions | 4 | 14,017 | 13,071 |
| Other Non-Cash Adjustments | - | - | |
| Decrease/(Increase) in trade and other receivables | 8 | (2,518) | 11,937 |
| (Decrease)/Increase in trade payables | 10 | (5,070) | (10,191) |
| Use of provisions | 11 | (51) | (1,039) |
| Net cash (outflow)/inflow from operating activities | (376,892) | (360,506) | |
| Cash flows from investing activities | |||
| Purchase of property, plant and equipment | 6 | (4,037) | (3,648) |
| Purchase of intangible assets | 7 | (9,637) | (7,935) |
| Lease Asset Upfront Deployment Costs | (6) | - | |
| Net cash (outflow)inflow from investing activities | (13,680) | (11,583) | |
| Cash flows from financing activities | |||
| From the Consolidated Fund (Supply) – current year | 390,759 | 362,110 | |
| Advances from Contingency Fund | - | 28,500 | |
| Repayments to the Contingency Fund | - | (28,500) | |
| Payment of lease Liability | (4,472) | (4,749) | |
| Interest payment of lease liability | (291) | (300) | |
| Net Financing | 385,996 | 357,061 | |
| Net increase/(decrease) in cash and cash equivalents in the period before adjustments from payments to the Consolidated Fund | (4,576) | -300 | |
| Net increase/(decrease) in cash and cash equivalents in the period after adjustment for receipts and payments to the Consolidated Fund | (4,576) | (15,028) | |
| Cash and cash equivalents at the beginning of the period | 5,123 | 20,151 | |
| Cash and cash equivalents at the end of the period | 547 | 5,123 | |
The notes on pages 131 to 160 (of the pdf) form part of these accounts. Back to top
Statement of Changes in Taxpayers’ Equity
This statement shows the movement in the year on the different reserves held by the Department, analysed into ‘general fund reserves’ (i.e., those reserves that reflect a contribution from the Consolidated Fund). The Revaluation Reserve reflects the change in asset values that have not been recognised as income or expenditure. The General Fund represents the total assets less liabilities of a department, to the extent that the total is not represented by other reserves and financing items.
For the period ending 31 March 2025
| Note | General Fund £'000 | Revaluation Reserve £'000 | Total Reserves £'000 |
|
|---|---|---|---|---|
| Balance at 1 April 2023 | 9,205 | 3,671 | 12,876 | |
| Net Parliamentary Funding | 362,110 | - | 362,110 | |
| Advances from the Contingencies Fund | 28,500 | - | 28,500 | |
| Repayments to the Contingencies Fund | (28,500) | - | (28,500) | |
| Comprehensive net expenditure for the year | (374,584) | - | (374,584) | |
| Auditor’s Remuneration | 4 | 137 | - | 137 |
| Transfers between reserves | 494 | (494) | - | |
| Net loss on revaluation of property, plant and equipment | 6 | - | (99) | (99) |
| Net gain on revaluation of intangible assets | 7 | - | 363 | 363 |
| Amounts issued from the Consolidated Fund for supply but not spent at month end | 9 | (5,123) | - | (5,123) |
| Deemed supply | 9 | 20,151 | - | 20,151 |
| Balance at 31 March 2024 | 12,390 | 3,441 | 15,831 | |
| Net Parliamentary Funding | 390,759 | - | 390,759 | |
| Advances from the Contingencies Fund | - | - | ||
| Repayments to the Contingencies Fund | - | - | ||
| Comprehensive net expenditure for the year | (383,561) | - | (383,561) | |
| Auditor’s Remuneration | 4 | 142 | - | 142 |
| Transfers between reserves | 961 | (961) | - | |
| Net loss on revaluation of property, plant and equipment | 6 | - | 102 | 102 |
| Net gain on revaluation of intangible assets | 7 | - | 137 | 137 |
| Amounts issued from the Consolidated Fund for supply but not spent at year end | 9 | (547) | - | (547) |
| Deemed supply | 9 | 5,123 | - | 5,123 |
| Balance at 31 March 2025 | 25,267 | 2,719 | 27,986 |
The General Fund is used to account for all financial resources, except for capitalised assets The Revaluation Reserve records unrealised gains and losses on revaluation of assets. The notes on pages 132 to 161 (of the PDF) form part of these accounts. Back to top