NHS foundation trust annual reporting manual

Document first published:: 1 January 2018
Page updated:: 23 June 2025
Topic:: Annual report, Finance
Publication type:: Guidance

Guidance for NHS foundation trusts on producing their annual reports and accounts.

This guidance does not apply to NHS trusts. NHS trusts should refer to the Department of Health and Social Care’s Group Accounting Manual.

2024/25
2023/24
2022/23
2021/22
2020/21
2019/20
2018/19
2017/18

2024/25

Document

NHS foundation trust annual reporting manual 2024/25

PDF
810 KB
81 pages

Summary

Updated June 2025 to allow annual reports to be finalised and laid before Parliament with the audit report but not the certificate of audit completion which is published separately

2023/24

Document

NHS foundation trust annual reporting manual 2023/24

PDF
681 KB
81 pages

Summary

Published 19 February 2024.

2022/23

Document

NHS foundation trust annual reporting manual 2022/23

PDF
820 KB
82 pages

Summary

Updated 31 May 2023 to require additional narrative disclosure on basis of calculation for pension entitlements figures

2021/22

Document

NHS foundation trust annual reporting manual 2021/22

PDF
789 KB
79 pages

Summary

Updated 6 May 2022 to improve format of template disclosure for NHS Staff Survey