Overview of financial performance 2025 to 2026
As a special health authority, we receive funding from the DHSC to deliver the services outlined in our Establishment Order and Directions.
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| Financial obligations | 2025 to 2026 | 2024 to 2025 | ||||
|---|---|---|---|---|---|---|
| Target | Limit 000 |
Outturn £’000 |
Achieved | Limit £’000 |
Outturn £’000 |
Achieved |
| Capital resource limit does not exceed target set by DHSC (excludes IFRS16) |
1,641 | 1,231 | 700 | 506 | ||
| Capital resource limit does not exceed target set by DHSC (IFRS16 only) |
839 | 434 | - | 561 | ||
|
Non-ring-fenced revenue resource expenditure does not exceed the limit set by DHSC (excludes depreciation and amortisation) |
20,193 | 19,646 | 20,793 | 17,055 | ||
|
Depreciation and amortisation resource limit does not exceed target set by DHSC |
2,000 | 1,722 | 1,850 | 1,970 | ||
In 2025 to 2026 the NHS Counter Fraud Authority reported a revenue underspend against its Resource Departmental Expenditure Limit (RDEL), excluding depreciation and amortisation. This position demonstrates the Authority’s ability to adapt to changing circumstances by successfully absorbing cost pressures and reflects consistent and proactive approach to resource management.
In relation to capital expenditure, the NHSCFA’s total capital programme resulted in an underspend position. This outturn is primarily due to changes in Estates Strategy which delivered in year cost savings.
Material movement in salaries and wages due to increased resource in relation to Project Athena.
Income for the year totalled £296k, of which £294k related to contracts for services delivered by the Authority.
Financial planning
Following the successful delivery of Project Athena in 2025 to 2026, the Authority’s financial plan for 2026 to 2027 has been shaped by the need to secure the financial resources necessary to sustainably deliver its mandated services and realise associated counter fraud savings for the wider health system.
Revenue and capital funding has been agreed with the DHSC and is sufficient to meet the Authority’s planned net expenditure during 2026 to 2027. The Authority remains committed to upholding high standards of financial governance and ensuring value for money across all areas of its operations.
Better Payment Practice Code Performance
The Better Payment Practice Code requires the NHSCFA to aim to pay all valid invoices either within 30 days of receipt of a valid invoice or by the agreed due date, whichever is later. The target is to achieve payment of at least 95% of invoices, measured by both volume and value. In 2025 to 2026, the NHSCFA met this target, achieving performance 95% or above for both the number and value of invoices paid within target.
| BPPC performance | 2025 to 2026 | 2024 to 2025 | ||
|---|---|---|---|---|
| Number | £’000 | Number | £’000 | |
| Non-NHS payables | ||||
| Non-NHS payables | 1,000 | 4,717 | 1,106 | 7,207 |
| Total Non-NHS invoices paid within target | 948 | 4,442 | 1,061 | 6,986 |
|
Percentage of non-NHSCFA invoices paid within
target |
95% | 94% | 96% | 97% |
| NHS payables | ||||
| NHS payables | 102 | 2,237 | 54 | 2,477 |
| Total NHS invoices paid within target | 102 | 2,237 | 46 | 2,434 |
| Percentage of NHSCFA invoices paid within target | 100% | 100% | 85% | 98% |
| Total CFA invoices paid | 1,102 | 6,954 | 1,160 | 9,684 |
| Total CFA invoices paid within target | 1,050 | 6,679 | 1,107 | 9,419 |
| Percentage of total CFA invoices paid within target | 95% | 96% | 95% | 97% |
Going concern
NHSCFA's Annual Report and Accounts have been prepared on a going concern basis.
The NHSCFA draws its funding from the DHSC. Parliament has demonstrated its commitment to fund DHSC for the foreseeable future, and DHSC has demonstrated its commitment to the funding of the NHSCFA. There is no evidence that the services we provide will not continue, and therefore we have applied continuation of service provision in making our decision to use the going concern assumption.