Annual report and accounts 2025/2026

Accounts

Statement of Comprehensive Net Expenditure

For the Year to 31 March 2026

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.

	Note	2025/26 £'000	2024/25 £'000
Revenue from contracts with customers	5	(22,727)	(21,190)
Other operating income	5	(10,452)	(7,756)
Total operating income		(33,179)	(28,946)
Staff costs	3	322,655	284,492
Purchase of goods and services	4	101,811	113,707
Depreciation and impairment charges	4	10,027	13,415
Provision expense	4	87	212
Other operating expenditure	4	139	390
Total operating expenditure		434,719	412,216
Net operating expenditure		401,540	383,270
Finance expense	4	335	291
Net expenditure for the year		401,875	383,561
Other comprehensive net expenditure
Net (gain)/loss on revaluation of property, plant and equipment		675	(102)
Net (gain)/loss on revaluation of intangible assets		-	(137)
Comprehensive net expenditure for the year		401,200	383,322

Note:
The notes on pages 158 to 189 (of the pdf) form part of these accounts.

Statement of Financial Position

As of 31 March 2026

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.

		2025/26	2024/25
	Note	£‘000	£‘000
Non-current assets
Property, plant and equipment	6	16,822	15,984
Right of Use Assets	13	24,481	26,012
Intangible assets	7	24,784	21,704
Financial assets		98	71
Total non-current assets		66,185	63,771
Current assets
Trade and other receivables	8	2,126	1,946
Other current assets	8	24,243	22,622
Cash and cash equivalents	9	615	547
Total current assets		26,984	25,115
Total assets		93,169	88,886
Current liabilities
Trade and other payables	10	(38,448)	(34,338)
Provisions	11	(1,533)	(1,321)
Lease liabilities	13	(2,982)	(2,475)
Total current liabilities		(42,963)	(38,134)
Total assets less current liabilities		50,206	50,752
Non-current liabilities:
Provisions	11	(259)	(436)
lease liabilities	13	(21,210)	(22,330)
Total non-current liabilities		(21,469)	(22,766)
Assets less liabilities		28,737	27,986
Taxpayers’ equity and other reserves:
General Fund		25,715	25,267
Revaluation Reserve		3,022	2,719
Total equity		28,737	27,986

Note:
The notes on pages 158 to 189 (of the pdf) form part of these accounts.

Darren Tierney
Accounting Officer, UK Statistics Authority
30 June 2026

Statement of Cash Flows

For the period ending 31 March 2026

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.

	Note	2025/26 £'000	2024/25 £'000
Cash flows from operating activities
Net expenditure		(401,540)	(383,270)
Adjustment for non-cash transactions	4	10,253	14,017
Decrease/(Increase) in trade and other receivables	8	(1,828)	(2,518)
(Decrease)/Increase in trade payables	10	6,180	(5,070)
Use of provisions	11	(52)	(51)
Net cash (outflow)/inflow from operating activities		(386,987)	(376,892)
Cash flows from investing activities
Purchase of property, plant and equipment	6	(7,476)	(4,037)
Purchase of intangible assets	7	(4,822)	(9,637)
Lease Asset Upfront Deployment Costs		-	(6)
Net cash (outflow)inflow from investing activities		(12,298)	(13,680)
Cash flows from financing activities
From the Consolidated Fund (Supply) – current year		401,866	390,759
Payment of lease Liability		(2,178)	(4,472)
Interest payment of lease liability		(335)	(291)
Net Financing		399,353	385,996
Net increase/(decrease) in cash and cash equivalents in the period before adjustments from payments to the Consolidated Fund		68	(4,576)
Net increase/(decrease) in cash and cash equivalents in the period after adjustment for receipts and payments to the Consolidated Fund		68	(4,576)
Cash and cash equivalents at the beginning of the period		547	5,123
Cash and cash equivalents at the end of the period		615	547

Notes:
The notes on pages 158 to 189 (of the pdf) form part of these accounts.

Statement of Changes in Taxpayers’ Equity

For the period ending 31 March 2026

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.

	Note	General Fund £'000	Revaluation Reserve £'000	Total Reserves £'000
Balance at 1 April 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 month end	9	(547)	-	(547)
Deemed supply	9	5,123	-	5,123
Balance at 31 March 2025		25,267	2,719	27,986
Net Parliamentary Funding		401,866	-	401,866
Advances from the Contingencies Fund		-		-
Repayments to the Contingencies Fund		-		-
Comprehensive net expenditure for the year		(401,875)	-	(401,875)
Auditor’s Remuneration	4	147	-	147
Transfers between reserves		372	(372)	-
Net loss on revaluation of property, plant and equipment	6	6	675	681
Net gain on revaluation of intangible assets	7	-	-	-
Amounts issued from the Consolidated Fund for supply but not spent at year end	9	(615)	-	(615)
Deemed supply	9	547	-	547
Balance at 31 March 2026		25,715	3,022	28,737

Notes:
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 158 to 189 (of the PDF) form part of these accounts.