Data intelligence

Cardiff University misreported Income from intellectual property rights (£1,594K) and Other operating income (£4,360K) within Finance Statistics Return Table 6b. These figures should read £1,446K and £4,508k respectively.

The School of Pharmacy merged with University College London in January 2012 but have provided separate HESA returns for the 2011/12 academic year. However, within their Finance Statistics return (FSR) they have only provided a partial return for the period 1 August 2011 to 31 December 2011. The FSR for The School of Pharmacy from 1 January 2012 to 31 July 2012 has been included in the University College London FSR. This should be taken into account when analysing either The School of Pharmacy or University College London 2011/12 FSR data.

The University of Glamorgan merged with the University of Wales, Newport on the 11th April 2013 to become the University of South Wales. However, the data which has been requested relates to the 2011/12 academic session and therefore relates to the two former universities. The University of South Wales therefore request that when published it refers to the former institutions and not merged into a single entity under the USW name.

Lamda Limited and Royal Academy of Dramatic Art were affiliates of The Conservatoire of Dance and Drama up until 31/07/19. Therefore the 2018/19 and restated 2017/18 data returned by The Conservatoire of Dance and Drama in the OfS annual financial return 2019 includes the two providers. Lamda Limited and Royal Academy of Dramatic Art became independent providers on 01/08/19 and were required by OfS to submit data to the OfS annual financial return 2019. Some figures (for 2017/18 and 2018/19) will therefore be double counted between the three providers’ returns.

During the 2019/20 academic year ACM Guildford Limited received assets and liabilities from The Academy of Contemporary Music Limited. This transfer was completed on 1 March 2019. The return therefore covers a six month period in the 2019/20 academic year from 1 March 2019 to a financial year ending 31 August 2019.

S P Jain London School of Management Limited was registered with the OfS on 22 December 2022. This is a new provider which will receive students in the 2023-24 financial year.

JSA Education Group Ltd. was registered with the Office for Students on 20 August 2020. This is a new provider which will receive students from September 2021.

New Model Institute for Technology and Engineering was registered with the Office for Students on 26 August 2020. This is a new provider which will receive students in September 2021.

The London Interdisciplinary School Ltd. was registered with the Office for Students on 26 October 2020. This is a new provider which will receive students from August 2021.

In 2015/16, University of the West of England, Bristol incorrectly reported some figures within the Finance record Table 3, sections 1a and 1e. The correct figures are as follows:

• 1 Non-current assets
  • 1a Intangible assets
    • Year ended 31 July 2016 £0k
    • Year ended 31 July 2015 £0k
  • 1e Fixed assets
    • Year ended 31 July 2016 £582,474k
    • Year ended 31 July 2015 £530,499k

The correct figures for The University of Bolton’s Other Income from Intellectual Property rights, and Other Operating Income are £1k and £867k respectively. These figures differ to those HESA has published.

In 2015/16, The University of Birmingham misreported their Other income from intellectual property rights within Table 7. This figure should have been £453k.

Liverpool John Moores University have returned other operating expenditure on repairs and maintenance under other premises expenditure in error. The figures in Table 8 should read: Repairs and maintenance, other operating expenses £6,547,000; Other premises expenditure, other operating expenses £9,630,000.

In 2015/16, Buckinghamshire New University reclassified costs previously in 3c 204 Staff & Student facilities "Other staff costs" to 2 201 Total Academic Services.

The University of the Highlands and Islands is a partnership of 13 independent colleges and research institutions with a small core management referred to as the ‘executive office’. Consequently the university only reports on income and expenditure directly related to the executive office activities. This will affect any data derived from the Finance Statistics return relating to income; staff and resources expenditure; expenditure by activity or cost centre; assets; and bursary and scholarship costs.

The Finance Statistics return submissions for The University of East Anglia and The University of Essex include figures for income, net return, net assets and deferred capital grants for the University Campus Suffolk, which is a 50:50 joint venture between these two universities.

From 2021/22 some providers included an accounting cost relating to pension provisions following periodic pension valuations. This adjustment is shown in the staff cost totals within Tables 1, 8 and 12. Note that this cost is not reflective of the pure underlying financial performance of these institutions for this year.

For 2018/19 and 2017/18 where applicable, University Centre Peterborough was incorrectly reported in the East Midlands UK region. The region should be East of England.

For 2018/19, The University of Cumbria incorrectly returned £12k in 135 Education instead of 202 Central administration and services, for 5 UK central government tax credits for research and development expenditure on ‘Research grants and contracts - breakdown by source of income and HESA cost centre’.

In 2013/14, Bangor University moved their department 'Medical and Social Care Research' to the Health & communities studies cost centre. It was previously allocated to the Psychology & Behavioural Sciences cost centre. This has increased the Health & communities studies Research grants and contracts income (FSR table 5b) from zero in 2012/13 to £2,712,000 in 2013/14.

The University of Manchester incorrectly returned £22,198,000 of research grants and contracts income under 'UK central government’ in Table 5b (Column 4), rather than under ‘UK central government tax credits for research and development expenditure’ (Column 5).

In 2015/16, Kingston University incorrectly analysed research funding of £12,145.62 as miscellaneous income instead of research income in their year-end financial statements. This impacted the disclosures made in their 2015/16 HESA return.

The University of Reading have made an error in data relating to their financial year ending in 2022. £2,556k of research income (Table 5) and £2,572k of research expenditure (Table 8) should have been reported under UK-based charities (open competitive process) rather than UK-based charities (other).