NHS: Finance

(asked on 8th September 2016) - View Source

Question to the Department of Health and Social Care:

To ask Her Majesty’s Government which (1) NHS Foundation Trusts, and (2) NHS Trusts, have an accumulated surplus of (a) up to £1 million, (b) £1–5 million, (c) £5–10 million, (d) £10–20 million, (e) £20–30 million, (f) £30–50 million, and (g) over £50 million.


This question was answered on 14th September 2016

‘Accumulated surplus’ has been interpreted to mean the closing balance of a trust’s retained earnings reserve at 31 March 2016. This represents the accumulated balance of annual surpluses and deficits, adjusted for any amounts offset against other reserves, such as the revaluation reserve. As this is an accumulated balance, it will differ from the annual surplus or deficit reported in the trust’s Statement of Comprehensive Income, which forms part of figures published for the provider sector by NHS Improvement.

Trusts with accumulated surpluses in the bands specified are detailed in the attached document.

All other trusts reported an accumulated deficit overall at 31 March 2016.

Reticulating Splines