This year the DfE have kept the changes to a minimum, but the main changes are -
Altering academy trusts to the Companies Act 2006 requirement for the inclusion of a non-financial and sustainability information statement within the strategic report (for companies of a certain size)
Reflecting the freedom which allows academy trusts to take out certain finance leases, and providing model disclosures for the notes to the financial statements to assist those academy trusts that may have entered into such leases