Capital income聽

This section provides information on capital income for schools.

CI01: capital income聽

滨苍肠濒耻诲别蝉:听

  • capital funding from public sources, which is managed by the governing body, including devolved formula capital (DFC)听

  • proceeds from the sale of fixed assets聽

  • loans from the local authority to fund specific capital schemes聽

  • voluntary aided (VA) schools should record DFC received even if the funds were sent to the diocese聽

贰虫肠濒耻诲别蝉:听

  • voluntary income (see CI03)听

  • direct revenue funding (see CI04)听

CI03: voluntary or private income聽

滨苍肠濒耻诲别蝉:听

  • voluntary or private income including donations dedicated for use as capital funds聽

贰虫肠濒耻诲别蝉:听

  • voluntary or private income that will be used to fund day-to-day operations of the school (see I13)听

Further information聽聽

Voluntary or private income for capital purposes is the amount that is raised by the school, or donated to the school, for the sole intention of using the funds for investment at the school.聽

CI04: direct revenue financing聽

滨苍肠濒耻诲别蝉:听

  • the amount from revenue expenditure applied to capital financing within the school 鈥� this is a match to amounts in E30 for capital expenditure undertaken by the school (not any amount transferred to a local authority reserve or contributed to the liabilities of the governing body of a VA school under E30)听

  • amounts spent on leases which are classed as capital, matching the amount recorded for these in E30聽

贰虫肠濒耻诲别蝉:听

  • school revenue balances not applied to a capital project