Helping you prosper

Are you accounting for donated laptops to pupils correctly?

Most academy trusts will be considering how to account for laptops or similar devices provided to pupils during the pandemic.

The Academy Accounts Direction 2020/21 supplementary bulletin recommends that the providing of laptops and similar devices should be determined by whether the Academy Trust is acting as Principal or Agent.


  • If acting as Principal a trust will have control over whether it has simply loaned the laptop to the pupil or has given the laptop to the pupil;
  • If the laptop is loaned then the laptop should be capitalised as a fixed asset in the trust’s accounts;
  • If the laptop is given to the pupil, then the laptop should be included in stock and expensed through the SoFA.


  • If the Academy Trust is acting as Agent for the DfE, then the laptops should simply be included as a note to the year end audited financial statements, similar to Bursary funding.

The next steps

If you require any help, advice or support on how to account for laptops at your Academy Trust, please contact Malcolm Winston or your usual UHY Adviser or UHY school specialist.

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