Digital Education Resource Archive

Free breakfast clubs : guidance for schools and trusts for phase 1 of the national rollout from April 2026 : Published 20 November 2025

1 
Annex A 
S52 EDUCATION BUDGET STATEMENT (Part 1) 
Financial Year: LA Name: LA Code (education): 
UA 
Code: 
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) 
School 
Name 
Official 
Ref 
Number 
Date 
Opening 
/ Closing 
Number 
of 
Pupils / 
Places 
Budget Share per School Budget Share per Pupil / Place Additional 
Indicative 
Budget 
Share 
£k 
Non-ISB 
Devolved to 
Schools 
£k 
O 
/ 
C 
Core 
Delegation 
£k 
Discretionary 
Delegation 
£k 
ALN 
Delegation 
£k 
Total 
Delegation 
£k 
Core 
Delegation 
£ 
Discretionary 
Delegation 
£ 
ALN 
Delegation 
£ 
Total 
Delegation 
£ 
Year 2 
Budget 
Share 
£k 
Year 3 
Budget 
Share 
£k 
Nursery Schools 
Total / average - nursery 
schools 
Primary Schools 
Total / average - primary 
schools 
Middle Schools 
Total / average - middle 
schools 
Secondary Schools 
2 
 
Total / average - secondary 
schools               
                 
Special Schools 
              
                     
                     
                     
                 
Total / average - special 
schools               
                 
Total / average - all schools               
                 
                 
MEMORANDUM ITEMS             (24)     (25)       (26)         
      School Level Other Total          (27)   
Unallocated ISB   Nursery      Unallocated Nursery     
     Primary      Non-ISB Funds Primary     
     Middle        Middle     
     Secondary        Secondary     
     Special        Special     
     Total        Total    
                 
TOTAL ISB        (29) TOTAL NON-ISB     
 
 
 
 
3 
 
Notes to Part 1 
The numbered notes below refer to the items in the table bearing the corresponding 
number. 
 
1.  Enter the names of all maintained schools maintained or to be maintained by the 
local authority in the financial year in the following order— 
(a) nursery schools; 
(b) primary schools; 
(c) middle schools; 
(d) secondary schools; 
(e) special schools. 
2.  Opposite the name of each maintained school, enter in Column 2 that school’s 
official reference number. 
3.  Enter in Column 3, opposite the name of each maintained school, the letter “C” 
if the school is to close during the financial year and the letter “O” if the school is to 
open during the financial year; otherwise leave blank. 
4.  Enter in Column 4 the date that such a school is intended to close or to open, as 
the case may be; otherwise leave blank. 
5.  Enter in Column 5, opposite the name of each maintained school, the number of 
registered pupils at the school required under the allocation formula to be used for the 
initial determination of that school’s budget share, plus the number of places reserved 
for nursery pupils or for pupils with ALN and funded as such under allocation formula. 
In the case of a school that will be open for part of the year only, the number 
determined in accordance with (a) or (b) above must be reduced to reflect the 
proportion of the year that the school is to open. For example, if a school is expected 
to open for 7 months of the financial year, the number shown should be the number of 
pupils multiplied by 7, then divided by 12. 
6.  Enter in Column 6, opposite the name of each maintained school (except special 
schools), the core delegation element of the school’s budget share. For schools only 
open for part of the year, the actual budget share given to the school should be shown. 
7.  Enter in Column 7, opposite the name of each maintained school (except special 
schools), the discretionary delegation element of the school’s budget share. For 
schools only open for part of the year, the actual budget share given to the school 
should be shown. 
4 
 
8.  Enter in Column 8, opposite the name of each maintained school (except special 
schools), the ALN delegation element of the school’s budget share. For schools only 
open for part of the year, the actual budget share given to the school should be shown. 
9.  Enter in Column 9, opposite the name of each maintained school, the whole of 
the school’s budget share. For schools only open for part of the year, the actual budget 
share given to the school should be shown. 
10.  Enter in Column 10, opposite the name of each maintained school (except 
special schools), the core delegation per pupil at the school calculated by dividing the 
amount entered in accordance with note 6 by the number of pupils or places for the 
school entered in accordance with note 5. 
11.  Enter in Column 11, opposite the name of each maintained school (except 
special schools), the discretionary delegation per pupil at the school calculated by 
dividing the amount entered in accordance with note 7 by the number of pupils or 
places for the school entered in accordance with note 5. 
12.  Enter in Column 12, opposite the name of each maintained school (except 
special schools), the ALN delegation per pupil at the school calculated by dividing the 
amount entered in accordance with note 8 by the number of pupils or places for the 
school entered in accordance with note 5. 
13.  Enter in Column 13, opposite the name of each maintained school, the total 
delegation per pupil at the school calculated by dividing the amount entered in 
accordance with note 9 by the number of pupils or places for the school entered in 
accordance with note 5. 
14.  Enter in Column 14, opposite the name of each maintained school, the notional 
amount which the local authority is intending to delegate subject to the future 
confirmation of key data.  
15.  Enter in Column 15, opposite the name of each maintained school, the amount 
of planned additional funding (including grants) proposed to be allocated to the school 
otherwise than as part of the school’s budget share. 
16.  Enter in Column 16, opposite the name of each maintained school, an initial 
determination of the total of the school’s budget share for first subsequent financial 
year. For schools only open for part of the year, an initial determination of the actual 
budget share for the school should be shown. 
17.  Enter in Column 17, opposite the name of each maintained school, an initial 
determination of the total of the school’s budget share for second subsequent financial 
5 
 
year. For schools only open for part of the year, an initial determination of the actual 
budget share for the school should be shown. 
18.  Enter in line 18 in each of Columns 5 to 9 and 14 to 17 the aggregate of the 
numbers entered in each of those columns in respect of maintained nursery schools 
and in Columns 10 to 13 the average of the numbers entered in those columns in 
respect of such schools. 
19.  Enter in line 19 in each of Columns 5 to 9 and 14 to 17 the aggregate of the 
numbers entered in each of those columns in respect of primary schools and in 
Columns 10 to 13 the average of the numbers entered in those columns in respect of 
such schools. 
20.  Enter in line 20 in each of Columns 5 to 9 and 14 to 17 the aggregate of the 
numbers entered in each of those columns in respect of middle schools and in 
Columns 10 to 13 the average of the numbers entered in those columns in respect of 
such schools. 
21.  Enter in line 21 in each of Columns 5 to 9 and 14 to 17 the aggregate of the 
numbers entered in each of those columns in respect of secondary schools and in 
Columns 10 to 13 the average of the numbers entered in those columns in respect of 
such schools. 
22.  Enter in line 22 in each of Columns 9 and 13 to 17 the aggregate of the numbers 
entered in each of those columns in respect of special schools and in Column 13 the 
average of the numbers entered in those columns in respect of such schools. 
23.  Enter in line 23 in each of Columns 5 to 9 (or for special schools just in Column 
9) and 13 to 17 the aggregate of the numbers entered in each of those columns in 
respect of all maintained schools and in Columns 10 to 13 (or for special schools just 
in Column 13) the average of the numbers entered in those columns in respect of such 
schools. 
24.  Enter in column 24 the amount of the ISB not allocated to maintained schools 
in Columns 13 and 14, giving an estimated split between nursery, primary, middle, 
secondary and special schools and giving a total. 
25.  Enter in column 25 the total amount of funding of the kind referred to in Note 15 
which the local authority plan to allocate to the maintained school but which is not 
allocated at the beginning of the financial year, giving an estimated split between 
nursery, primary, middle, secondary and special schools and giving a total. 
26.  Enter in line 26 the aggregate of the numbers entered in Columns 9 and 14 in 
accordance with Note 23 and in the “total” box in accordance with Note 24. 


The School Funding, Budget Statements and Outturn Statements (Wales) Regulations 2026 : 24 June 2025

Schools, pupils and their characteristics : Academic Year 2024/2025

Reporting year 2024 : Childcare and early years survey of parents

Evaluation of the national roll-out of the early career framework induction programmes : Annual summary (Year 3) : May 2025

Department for Education consolidated annual report and accounts : 2024 to 2025

Guidance
English qualifications for
apprenticeships
Updated 4 August 2025
Applies to England
Apprentices aged 16 to 18 at the start of their training are required to achieve an
English qualification to complete their apprenticeship, if they do not already hold a
suitable equivalent qualification. Apprentices who do not already hold a suitable
equivalent qualification in English are funded to achieve up to an approved level 2
qualification in this subject.
Apprentices aged 19 and over at the start of their training can also be funded to
study up to an approved level 2 qualification in English, if they do not already hold a
suitable equivalent qualification and their employer agrees that this should be part of
their training plan.
Further information is set out in the apprenticeship funding rules.
This guidance sets out which qualifications or evidence are accepted as a suitable
Menu
Home Education, training and skills Further and higher education, skills and vocational training
English and maths requirements in apprenticeships
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for Education
Contents
English in level 2 apprenticeships
English in apprenticeships at level 3 to 7
Help and support
equivalent qualification. Apprentices who already hold  suitable equivalent
qualifications are not eligible for funding for English qualifications under the
apprenticeship funding rules.  
Only the qualifications described are acceptable equivalents for English in an
apprenticeship. This means if a qualification is not included in the published list,
apprentices aged 16 to 18 at the start of their apprenticeship will still need to meet
the minimum English requirements set out in the funding rules.
English in level 2 apprenticeships
The UK qualifications listed in this section are acceptable equivalents for English in a
level 2 apprenticeship, as long as the apprentice has met or exceeded the minimum
grade requirement for the qualification.
Unless explicitly stated in this section, qualifications in English are only acceptable if
English is the primary language for the apprentice. This means that the apprentice
must have been taught, assessed or examined through the English language, rather
than through any other language.
Qualifications from England
Qualification type Subject title for
English
Minimum acceptable
grade
GCSE Any GCSE with
English in the title
1 if awarded from 2017
onwards, G if awarded
before 2017
Functional skills level 1 (must
be regulated by Ofqual)
English Pass
A level Any A level with
English in the title
E if awarded from 1986,
ordinary grade if awarded
before 1986
AS level Any AS level with E
English in the title
International GCSE (iGCSE) Any international
GCSE with English
in the title
G or 1
Level 1 or 2 certificates English 
English language 
English literature 
First language
English
G or 1
Pre-U certificate Literature in English P3
IBO middle years programme
level 1 or 2 certificate
Language and
literature
1
International baccalaureate
diploma
Standard, subsidiary
or higher
qualification in:
English A: literature
(or English A1) 
English A: language
and literature (or
English A2) 
English literature
and performance
3
British sign language level 1 British sign
language
Pass
Certificate of secondary
education (CSE)
English language 
English literature
2 or 3
Key skills level 1 (qualification
or units)
Communication
(literacy)
Pass
Basic skills certificates level 1 Certificate in adult
literacy
Pass
Access to higher education
diploma (awarded up to the
English units Minimum of 12 credits for
English at level 2
end of July 2014)
International certificate of
Christian education (general or
advanced)
English E
European baccalaureate English 1 
Advanced English 1
5.00
O level English language E (if achieved from 1975
onwards)
- English literature Pass (if achieved before
1975)
Qualifications from other UK nations
You can find more detailed information about Scottish qualifications in the English
and maths requirements in apprenticeships guidance.
Qualification type Subject title
for English
Minimum acceptable grade
Essential skills (Northern
Ireland) level 1
Communication Pass
Scottish advanced higher
(SCQF level 7)
English D
Scottish higher (SCQF level 6) English D
Scottish national certificate unit
(SCQF level 6)
Communication
4
Pass
Scottish ordinary grade (SCQF
level 5)
English D or 4 (where achieved
between 1962 and 1990)
Scottish national 5 (SCQF level
5)
English D
Scottish national 4 (SCQF level
4)
English Pass
Scottish intermediate 1 (SCQF
level 4)
English D
Scottish standard grade
(general) (SCQF level 4)
English 4
Scottish core skill unit (SCQF
level 4)
Communication Pass
Scottish workplace core skills
unit (SCQF level 4)
Communication Pass
Scottish national unit (SCQF
level 4)
Literacy 
English
Pass
Essential skills (Wales) Level 1 Communication
skills 
Communication
Pass
English in apprenticeships at level 3 to 7
The UK qualifications listed below are acceptable equivalents for English in an
apprenticeship at level 3 to 7, as long as the apprentice has met or exceeded the
minimum grade requirement for the qualification.
Unless explicitly stated, English qualifications are only acceptable if English is the
primary language for the apprentice. This means that the apprentice must have been
taught, assessed or examined through the English language, rather than through any
other language.
Qualifications from England
Qualification type Subject title for Minimum acceptable
English grade
GCSE (must be regulated by
Ofqual, CCEA or
Qualifications Wales)
Any GCSE with
English in the title
4 if awarded from 2017
onwards, C if awarded
before 2017
Functional skills level 2 English Pass
A level Any A level with
English in the title
E if awarded from 1986,
ordinary grade if awarded
before 1986
AS level Any AS level with
English in the title
E
International GCSE (iGCSE) Any international
GCSE with English
in the title
C or 4
Level 1 or 2 certificates English 
English language 
English literature
C or 4
Pre-U certificate Literature in English P3
IBO middle years programme
level 1 or  2 certificate
Language and
literature
3
International baccalaureate
diploma
Standard, subsidiary
or higher
qualification in:
English A: literature
(or English A1) 
English A: language
and literature (or
English A2) 
English literature
and performance
3
British sign language level 1 British sign
language
Pass
Certificate of secondary
education (CSE)
English language 
English literature
1
Key skills level 1 (qualification
or units)
Communication
(literacy)
Pass
Basic skills certificates level 1 Certificate in adult
literacy
Pass
Access to higher education
diploma (awarded up to the
end of July 2014)
English units Minimum of 12 credits for
English at level 2
International certificate of
Christian education (general or
advanced)
English E
European baccalaureate English 1 
Advanced English 1
5.00
O level English language 
English literature
C if achieved from 1975
onwards, pass if achieved
before 1975
Qualifications from other UK nations
You can find more detailed information about Scottish qualifications in the English
and maths requirements in apprenticeships guidance.
Qualification type Subject title for
English
Minimum acceptable grade
Essential skills (Northern
Ireland) level 2
Communication Pass
Scottish advanced higher
(SCQF level 7)
English C
Scottish higher (SCQF level 6) English C
Scottish national certificate unit
(SCQF level 6)
Communication
4
Pass
Scottish ordinary grade (SCQF
level 5)
English C (where achieved between
1962 and 1990)
Scottish national 5 (SCQF level
5)
English C
Scottish intermediate 2 (SCQF
level 5)
English C
Scottish standard grade (credit)
(SCQF level 5)
English 2
Scottish core skill unit (SCQF
level 5)
Communication Pass
Scottish workplace core skills
unit (SCQF level 5)
Communication Pass
Scottish national unit (SCQF
level 5)
Literacy 
English
Pass
Essential skills (Wales) Level 2 Communication
skills 
Communication
Pass
Help and support
You can find more information about the English requirements in the apprenticeship
funding rules.
We do not provide a service to check and validate if qualifications, certificates or
documents meet the requirements to be an acceptable equivalent for an
apprenticeship. Apprenticeship providers or end-point assessment organisations
are responsible for ensuring that an apprentice’s evidence of achieving English
equivalent qualifications is valid and acceptable, using this guidance.
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If you are an apprentice and you have a query about the English requirements for
your apprenticeship, please discuss your situation with your apprenticeship training
provider in the first instance.  If they are unable to support you, you can email
nationalhelpdesk@apprenticeships.gov.uk or call 0800 0150 400.
If you are an employer, apprenticeship provider, or an apprenticeship endpoint
assessment organisation and you have queries about the English requirements for
apprenticeships, contact our apprenticeship service support by email on
helpdesk@manage-apprenticeships.service.gov.uk or call on 0800 0150 600.
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English qualifications for apprenticeships : Updated 4 August 2025

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Regulatory framework for apprenticeship assessment : published 20 June 2025

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