Financial returns

Financial Returns Timetable

• Financial returns timetable 2022-2023 (PDF, 93.6 KB)

VAT

• VAT return guidance (PDF, 143.2 KB)
• VAT return (XLS, 47.0 KB)

Six and Nine Month Monitoring Template

For non-BPS users:

• Manual Monitoring Template (XLSX, 50.0 KB)

Balance Control Mechanism (BCM) Return

There are three BCM forms currently available.

• Generic Balance Control Mechanism (BCM) form (XLSX, 63.3 KB)
  A new generic BCM form has been created to enable schools to calculate their current BCM position at any given point in the year.  This will assist in highlighting if the school is exceeding the BCM threshold and can be used for checking the school’s position on Three Year Plan forecasts as well as Monthly Monitoring. There is a guide for completion contained within the form together with an explanation of the BCM criteria.
• Nine months Balance Control Mechanism (BCM) form (XLSX, 70.2 KB)
  This form is to be used as part of your nine months return only. There is a guide for completion contained within the form together with an explanation of the BCM criteria.
• Analysis of Year End Revenue Balances form (XLSX, 22.9 KB)
  This form is to be used as part of your year-end return only. There is a guide for completion contained within the form itself, together with an explanation of the BCM criteria.

Early Returns for the Chief Accountants Team

Contact the Chief Accountants Team for advice or further guidance on all early returns:

Email: CATclosedown@kent.gov.uk
Telephone: 03000 42 14 47

Guidance

• Early Returns Guidance (PDF, 243.2 KB)

Forms

• Early Returns - Tax (XLSX, 119.1 KB)
• Early Returns - Leases (XLSX, 131.2 KB)

Appendices

• E1 Living accommodation (DOC, 28.0 KB)
• E2 Taxation of telephone charges (DOC, 28.0 KB)
• E3 Clothing (DOC, 25.0 KB)
• E4 KCC schools dispensation (DOC, 48.0 KB)
• E5 Taxation of mobile phones (DOC, 25.5 KB)
• E6 Taxation of broadband internet access (DOC, 24.5 KB)
• E7 Computers loaned to employees for home use (DOC, 25.0 KB)
• E8 Relocation expenses (DOC, 23.0 KB)

Schools Financial Value Standard (SFVS)

For completion by all Schools - please see the returns and monitoring page for full guidance and a blank form for completion

Closedown - Year End Returns

Year end forms for completion for closedown

• Year end provisions schedule (XLS, 25.5 KB)
• Capital Matrix (XLSX, 22.9 KB)
• Additional Funding Form (XLSX, 22.9 KB)
• Analysis Revenue Balances (XLSX, 22.9 KB)

Additional forms for Non FMS6 users

• Manual Income and Expenditure return guidance (PDF, 81.1 KB)
• Manual Income and Expenditure return (XLS, 48.0 KB)
• Manual reconciliation return guidance (PDF, 92.4 KB)
• Manual reconciliation return (XLS, 40.5 KB)

Three Year Plan Template for Non BPS users

• 3 Year plan non-BPS template (XLSX, 50.5 KB)

Six Month Returns (half year accounts)

For non-FMS6 users:

• Manual Income and Expenditure return guidance (PDF, 81.1 KB)
• Manual Income and Expenditure return (XLS, 48.0 KB)
• Manual reconciliation return guidance (PDF, 92.4 KB)
• Manual reconciliation return (XLS, 40.5 KB)

Some of the files on this page may not be suitable for users of assistive technology. See our accessibility statement for information on how to request an alternative format.