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St Paul's Church of England Primary School: school finances

Latest full year 2024-25, as an academy (accounts return, September to August). Wigan · Primary · Academy converter

In deficit

In deficit by £14k £75 per pupil, 1% of a year's income: it has spent more over the years than it received.

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 LIVERPOOL DIOCESAN SCHOOLS TRUST, 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 Large reserves reserve 8% or more of a year's income
  2. 2019-20 Healthy reserve between 3% and 8% of a year's income
  3. 2020-21 Healthy same as the year before
  4. 2021-22 Healthy same as the year before
  5. 2022-23 Healthy same as the year before
  6. 2023-24 In deficit reserve below zero
  7. 2024-25 In deficit same as the year before

Government funding vs spending per pupil

In 2024-25, government funding was £1.1m £6,181 per pupil and spending £1.1m £6,308 per pupil. Spending was £23k £126 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 2024-25Government funding and spending per pupil each year, 2018-19 to 2024-25. 2018-19: funding £3k, spending £3k; 2019-20: funding £5k, spending £5k; 2020-21: funding £5k, spending £5k; 2021-22: funding £5k, spending £5k; 2022-23: funding £5k, spending £6k; 2023-24: funding £6k, spending £7k; 2024-25: funding £6k, spending £6k£2,000£4,000£6,0002018-192020-212022-232024-25Gov. 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. CFR years run April to March and AAR years September to August.

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

Reserve per pupil by year

Reserve per pupil, 2018-19 to 2024-25Reserve per pupil at the end of each year. 2018-19: £269; 2019-20: £325; 2020-21: £214; 2021-22: £372; 2022-23: £347; 2023-24: -£239; 2024-25: -£187-£500-£250£0£250£5002018-192020-212022-232024-25ReserveSimilarReserve

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

Each year's figures, newest first
YearPupilsIncomeSpendingIn-year balanceReserve at year end
2024-25182.0£1.2m £6,835 per pupil£1.1m £6,308 per pupil+£96k +£527 per pupil-£34k -£187 per pupil
2023-24184.0£1.2m £6,326 per pupil£1.2m £6,603 per pupil-£51k -£277 per pupil-£44k -£239 per pupil
2022-23196.0£1.2m £5,918 per pupil£1.1m £5,643 per pupil+£54k +£276 per pupil£68k £347 per pupil
2021-22196.0£1.2m £5,898 per pupil£1.1m £5,495 per pupil+£79k +£403 per pupil£73k £372 per pupil
2020-21201.0£1.1m £5,244 per pupil£1.0m £5,154 per pupil+£18k +£90 per pupil£43k £214 per pupil
2019-20209.0£1.0m £4,895 per pupil£955k £4,569 per pupil+£68k +£325 per pupil£68k £325 per pupil
2018-19208.0£571k £2,746 per pupil£547k £2,631 per pupil+£24k +£115 per pupil£56k £269 per pupil

Where the money comes from

Income in 2024-25, with the trend per pupil since 2018-19
Line2024-25Trend per pupilChange per pupil since 2018-19Similar schools (median per pupil)
Total income£1.2m £6,835 per pupil+149% +94% real£7k
Government funding£1.1m £6,181 per pupil+134% +82% real£6k
Special needs (SEN) funding£48k £264 per pupil-10% -30% real£283
Pupil premiumNot reported in academy accounts
Money the school raised itself£26k £143 per pupil+36% +6% real£253
Donations (day-to-day)£3k £16 per pupil+23% +0% real£19
Donations for buildings and equipmentNot reported in academy accounts
Facilities and services£7k £38 per pupil+1800% +1200% real£102
Catering income£16k £88 per pupil+283% +200% real£55
Other DfE grants£1k £5 per pupil-98% -98% real£257

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)

Academy accounts don't report pupil premium as a separate line, so it is shown as not reported rather than as zero.

Where it goes

Spending in 2024-25, with the trend per pupil since 2018-19
Line2024-25Trend per pupilChange per pupil since 2018-19Similar schools (median per pupil)
Total spending£1.1m £6,308 per pupil+140% +86% real£7k
Teachers£550k £3,022 per pupil+175% +114% real£3k
Supply staff£77k £423 per pupil+29% +0% real£70
Support staff£137k £753 per pupil+122% +73% real£1k
Office and admin staff£52k £286 per pupil+340% +238% real£315
Premises staff£22k £121 per pupil+133% +81% real£138
Catering staff£0 £0 per pupil£0
Other staff costs£57k £313 per pupil+413% +299% real£210
All staff costs£879k £4,830 per pupil+146% +91% real£5k
Premises£79k £434 per pupil+298% +211% real£333
Energy£11k £60 per pupil+114% +68% real£122
Rates, water and other building costs£92k £505 per pupil+177% +116% real£575
Catering£56k £308 per pupil+180% +118% real£311
Learning resources£62k £341 per pupil+103% +58% real£324
Supplies and services£98k £538 per pupil+43% +11% real£609
Bought-in services£25k £137 per pupil+16% -10% real£201

Staff costs were 77% of this school's spending in 2024-25. Across England, over 80% of schools' costs are staff costs. (IFS, p. 63)

In 2025-26 prices, this school spent £1.2m £6,429 per pupil in 2024-25. Across England, primary schools are expected to spend about £7,000 per pupil in 2025–26. (IFS, p. 7)

Academy figures exclude the trust's central spending on its schools, so they can look lower than a council-run school's. See the trust's central spending below.

Pupils by year

  1. 2018-19 208.0
  2. 2019-20 209.0
  3. 2020-21 201.0
  4. 2021-22 196.0
  5. 2022-23 196.0
  6. 2023-24 184.0
  7. 2024-25 182.0

Pupil numbers fell from 208.0 to 182.0 (12% 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)

Trust central spending

What LIVERPOOL DIOCESAN SCHOOLS TRUST spent centrally per pupil, on top of this school's own accounts:

  1. 2019-20 £200
  2. 2020-21 £192
  3. 2021-22 £236
  4. 2022-23 £279
  5. 2023-24 £310
  6. 2024-25 £424

These are cash figures. The IFS average below is in 2025-26 prices.

On average, academy trusts spent £510 per pupil centrally in 2023–24, money that is not counted in their individual schools' own spending. (IFS, p. 56)

Money raised by parents

No registered parents' association found for St Paul's Church of England Primary School. Charities with an income of £5,000 or less a year don't have to register with the Charity Commission, so many schools have an active PTA or friends' group that isn't on the register.

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

Intake and area

academy · Primary · Mixed · LIVERPOOL DIOCESAN SCHOOLS TRUST (multi-academy trust) · 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 2024-25, 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. What is the plan to get St Paul's Church of England Primary School back into balance, and how many years will it take? Has LIVERPOOL DIOCESAN SCHOOLS TRUST agreed it?
  2. How many pupils does St Paul's Church of England 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 much of St Paul's Church of England Primary School's funding does LIVERPOOL DIOCESAN SCHOOLS TRUST keep centrally each year, and what does the school get for it? Why ask: Academy trusts spent £510 per pupil centrally in 2023–24 on average. (IFS, p. 56)
  4. How much does the PTA (or friends' association) raise each year, and what does it pay for?
  5. What is driving the deficit: falling pupil numbers, staff costs, special needs support, or something else? Why ask: Over 80% of schools' costs are staff costs. (IFS, p. 63)
  6. Is the school planning to merge classes, share staff or work more closely with another school?
  7. Does the school's reserve figure include its share of the trust's central reserves?
  8. How does St Paul's Church of England 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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