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Academies must publish a Statement of Financial Activities (SOFA) as part of their annual accounts. This requires an analysis of incoming resources and resources expended over both funds and activities.
This briefing provides a review of which items are likely to fall under which headings and the key rules in determining restricted or unrestricted items.
Caroline White, Advisor
T: 01964 533097/07919 018938
+44 (0)20 7543 5805
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