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Boxford Church of England Voluntary Controlled Primary School: school finances

Latest full year 2025-26, as a council-run school (CFR return, April to March). Suffolk · Primary · Voluntary controlled school

Heading for deficit

Has spent more than it received for 2 years running; at that rate its £23k £127 per pupil reserve runs out in about 1 year.

Why schools go into deficit. Most of a school's money goes on people: over 80% of schools' costs are staff costs. So when pay and other costs rise faster than funding, or a school loses pupils and the money that comes with each one, the budget is squeezed quickly and staffing is the only big thing left to cut. In 2024–25 and 2025–26, mainstream school funding per pupil grew by 2 percentage points less than school costs, partly because rising special needs costs took a large share of the extra money. A deficit usually comes from several of these pressures at once, not one bad decision. (IFS, pp. 62–63)

What helps. Schools in this position usually agree a recovery plan with the council, often over two or three years, and governors check progress against it each term. The questions further down are a good way to start that conversation.

Status by year

  1. 2018-19 Healthy reserve between 3% and 8% of a year's income
  2. 2019-20 Healthy same as the year before
  3. 2020-21 Healthy same as the year before
  4. 2021-22 Large reserves reserve 8% or more of a year's income
  5. 2022-23 Healthy reserve between 3% and 8% of a year's income
  6. 2023-24 Healthy same as the year before
  7. 2024-25 Tight reserve under 3% of a year's income
  8. 2025-26 Heading for deficit spending more than it received, reserve running down

Government funding vs spending per pupil

In 2025-26, government funding was £1.1m £6,199 per pupil and spending £1.2m £6,468 per pupil. Spending was £48k £268 per pupil more than government funding; the difference came from other income, such as lettings, catering or donations, or from the school's reserve.

Government funding and spending per pupil, 2018-19 to 2025-26Government funding and spending per pupil each year, 2018-19 to 2025-26. 2018-19: funding £4k, spending £4k; 2019-20: funding £5k, spending £5k; 2020-21: funding £5k, spending £5k; 2021-22: funding £5k, spending £5k; 2022-23: funding £5k, spending £5k; 2023-24: funding £6k, spending £7k; 2024-25: funding £5k, spending £6k; 2025-26: funding £6k, spending £6k£4,000£5,000£6,000£7,0002019-202021-222023-242025-26Gov. fundingSpendingSimilarGov. fundingSpending

Funding is the money a school receives; spending is what it pays out. The two differ when a school adds to or draws on its savings, and because some money is spent on its pupils by someone else: the council (for example special needs top-ups and transport) or, for academies, the trust's central team. (IFS, pp. 7, 10, 46, 52, 54)

Government funding is the academy accounts line "grant funding from government" in academy (AAR) years and the CFR grant funding total in council-run years. The two are not strictly comparable: CFR line I07 can include some money that is not from government.

Real terms: in 2025-26 prices (HM Treasury GDP deflator, October 2026).

Reserve per pupil by year

Reserve per pupil, 2018-19 to 2025-26Reserve per pupil at the end of each year. 2018-19: £287; 2019-20: £321; 2020-21: £354; 2021-22: £637; 2022-23: £397; 2023-24: £478; 2024-25: £155; 2025-26: £127£0£200£400£6002019-202021-222023-242025-26ReserveSimilarReserve

Real terms: in 2025-26 prices (HM Treasury GDP deflator, October 2026).

Each year's figures, newest first
YearPupilsIncomeSpendingIn-year balanceReserve at year end
2025-26178.0£1.1m £6,439 per pupil£1.2m £6,468 per pupil-£5k -£29 per pupil£23k £127 per pupil
2024-25179.0£1.0m £5,610 per pupil£1.1m £5,896 per pupil-£51k -£286 per pupil£28k £155 per pupil
2023-24165.0£1.1m £6,547 per pupil£1.1m £6,510 per pupil+£6k +£38 per pupil£79k £478 per pupil
2022-23183.0£915k £5,001 per pupil£955k £5,220 per pupil-£40k -£220 per pupil£73k £397 per pupil
2021-22177.0£953k £5,383 per pupil£905k £5,115 per pupil+£47k +£268 per pupil£113k £637 per pupil
2020-21185.0£909k £4,913 per pupil£904k £4,887 per pupil+£5k +£26 per pupil£65k £354 per pupil
2019-20189.0£876k £4,633 per pupil£870k £4,605 per pupil+£5k +£28 per pupil£61k £321 per pupil
2018-19193.0£876k £4,537 per pupil£859k £4,451 per pupil+£17k +£86 per pupil£55k £287 per pupil

Where the money comes from

Income in 2025-26, with the trend per pupil since 2018-19
Line2025-26Trend per pupilChange per pupil since 2018-19Similar schools (median per pupil)
Total income£1.1m £6,439 per pupil+42% +8% real£7k
Government funding£1.1m £6,199 per pupil+43% +9% real£7k
Special needs (SEN) funding£91k £510 per pupil+3088% +2218% real£366
Pupil premium£41k £229 per pupil+29% -2% real£223
Money the school raised itself£43k £240 per pupil+13% -14% real£374
Donations (day-to-day)£10k £59 per pupil+69% +31% real£49
Donations for buildings and equipment£0 £0 per pupil-100% -100% real£0
Facilities and services£1k £6 per pupil-91% -93% real£209
Catering income£13k £74 per pupil-33% -49% real£73
Other DfE grants£66k £368 per pupil+42% +9% real£285

Other DfE grants is a container line. It includes the grants that cover higher employer pension and National Insurance costs, which cannot be separated out, so no figure is shown for them on their own. Not every rise in a school's income is extra spending power. When the government raised what schools pay as employers into staff pensions and National Insurance, it gave schools grants to cover the bill. The IFS describes this as extra money to pay for extra outgoings, with no change in real resources. About £2.3 billion of the growth in school funding between 2019–20 and 2025–26 was this kind of grant. So when a school's income jumps, check whether its staff costs jumped by the same amount: the money may simply have passed through. (IFS, p. 50)

Where it goes

Spending in 2025-26, with the trend per pupil since 2018-19
Line2025-26Trend per pupilChange per pupil since 2018-19Similar schools (median per pupil)
Total spending£1.2m £6,468 per pupil+45% +11% real£7k
Teachers£587k £3,299 per pupil+49% +14% real£3k
Supply staff£0 £0 per pupil£90
Support staff£252k £1,415 per pupil+68% +28% real£1k
Office and admin staff£47k £266 per pupil+73% +32% real£297
Premises staff£0 £0 per pupil-100% -100% real£82
Catering staff£0 £0 per pupil£0
Other staff costs£11k £63 per pupil-53% -64% real£250
All staff costs£902k £5,066 per pupil+51% +15% real£5k
Premises£31k £172 per pupil-12% -33% real£306
Energy£21k £116 per pupil+59% +21% real£99
Rates, water and other building costs£120k £676 per pupil+28% -2% real£611
Catering£65k £364 per pupil+2% -22% real£322
Learning resources£49k £278 per pupil+20% -8% real£344
Supplies and services£99k £555 per pupil+49% +14% real£626
Bought-in services£36k £203 per pupil+105% +56% real£194

Staff costs were 78% of this school's spending in 2025-26. Across England, over 80% of schools' costs are staff costs. (IFS, p. 63)

In 2025-26 prices, this school spent £1.2m £6,468 per pupil in 2025-26. Across England, primary schools are expected to spend about £7,000 per pupil in 2025–26. (IFS, p. 7)

Pupils by year

  1. 2018-19 193.0
  2. 2019-20 189.0
  3. 2020-21 185.0
  4. 2021-22 177.0
  5. 2022-23 183.0
  6. 2023-24 165.0
  7. 2024-25 179.0
  8. 2025-26 178.0

Pupil numbers fell from 193.0 to 178.0 (8% fewer) over the years shown.

Schools are mostly funded per pupil, so fewer pupils means less money. Costs do not fall in step: a class with a few fewer pupils still needs a teacher. Primary schools in England have already lost about 100,000 pupils (3%) between 2019–20 and 2024–25, and are expected to lose over 300,000 more (about 8%) by 2030–31. Secondary numbers are expected to start falling from about 2026–27. The IFS points out that money is only saved if schools actually reduce what they spend, such as staff or the number of schools. That is why a well-run school with falling numbers can still find its budget under pressure. (IFS, pp. 19, 64)

Money raised by parents

Parents' association money per pupilParents' association income and spending per pupil. 2021-22: raised £104; 2022-23: raised £76; 2023-24: raised £45; 2024-25: raised £46; 2025-26: raised £40£20£40£60£80£1002021-222022-232023-242024-252025-26RaisedSpent
Each school year's returns, newest first
School yearRaisedSpent
2025-26
year to August 2025
£7k £40 per pupil£8k £46 per pupil
2024-25
year to August 2024
£8k £46 per pupil£7k £41 per pupil
2023-24
year to August 2023
£7k £45 per pupil£13k £78 per pupil
2022-23
year to August 2022
£14k £76 per pupil£7k £38 per pupil
2021-22
year to August 2021
£18k £104 per pupil£18k £102 per pupil

Each return is placed in the school year that holds the end of the charity's financial year, and per-pupil figures use that year's pupils. A parents' association's money is its own and isn't in the school's accounts above. Money a parents' association gives the school can also appear in the school's own accounts as donations, so the two can overlap. They are shown separately here and never added together.

Across England, the typical registered parents' association raised £50 per pupil in 2025-26.

Intake and area

council-run · Primary · Mixed · Church of England

Intake band 2 of 5 nationally, combining free-school-meal eligibility and the deprivation of the school's neighbourhood (1 = least disadvantaged, 5 = most).

Context, not a judgement: schools with different intakes get different funding and face different costs.

How my school's money is split

For pupils: out of every pound the school spent in 2025-26, here is roughly where it went, with the amount for each pupil.

National context

Questions to ask the school

Useful for parents, governors and PTFA committees.

  1. Boxford Church of England Voluntary Controlled Primary School has spent more than it received for 2 years. Is that planned, and what does the school expect its reserve to be in three years' time?
  2. How many pupils does Boxford Church of England Voluntary Controlled Primary School expect in each year group over the next three years? Why ask: Primary pupil numbers in England are expected to fall by over 300,000 (about 8%) by 2030–31. (IFS, p. 19)
  3. How many pupils at Boxford Church of England Voluntary Controlled Primary School have an EHCP or need extra support, and how is support above the first £6,000 a year funded? Why ask: Mainstream schools are expected to fund the first £6,000 a year per pupil from their core budget. (IFS, p. 46)
  4. How much does the PTA (or friends' association) raise each year, and what does it pay for?
  5. What does the budget assume about pay rises and pupil numbers over the next three years? Why ask: The IFS projects school costs could grow 0.5 to 1 percentage points a year faster than funding to 2028–29. (IFS, p. 11)
  6. Is the school planning to merge classes, share staff or work more closely with another school?
  7. Does the council's top-up money arrive on time and cover what the support actually costs?
  8. How does Boxford Church of England Voluntary Controlled Primary School's spending per pupil compare with similar schools, and why? Why ask: Nationally, primaries spend about £7,000 and secondaries about £7,800 per pupil in 2025–26. (IFS, p. 7)

Check at source

Every figure here comes from the school's published return. Check it on the DfE benchmarking page for this school, and see how the figures are worked out.

Similar schools: the closest in phase, size and share of pupils on free school meals.

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