Annual report and accounts 2024 to 2025

 

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Published: 18 July 2025

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About

This is our annual report and accounts for the period 1 April 2024 to 31 March 2025.

This document was presented to Parliament pursuant to paragraph 19, schedule 3 of the Children and Social Work Act 2017. It was ordered by the House of Commons to be printed on 17 July 2025.

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Social Work England: five years of progress

Welcome to our annual report and accounts. Here we share with you our progress and achievements, and the challenges we continue to address in our role as regulator of the social work profession in England.

Growth and professional standards

Regulation ensures that the public can expect social workers to meet clear professional standards, providing both assurance and protection to the public. 

We are pleased to report that our register remains above 100,000 social workers following our most recent registration renewal period. This milestone reflects the dedication of thousands of social workers who carry out important work to serve our communities with commitment and care.

Performance and quality improvements

We have made good progress in improving the overall quality of our work, which includes a focus on efficiency and effectiveness across the organisation. This was reflected in our latest performance report from the Professional Standards Authority, where we’re pleased to have met 17 of the 18 standards of good regulation.

However, we acknowledge that we have not met standard 15, which relates to the timeliness of fitness to practise cases. We take every concern raised about a social worker seriously. We have seen improvements at various stages of our fitness to practise process, although cases are still taking too long to resolve. We recognise this is not acceptable and we continue to work tirelessly on ways we can address this.

Education and training

This year, we completed a three-year inspection cycle of all social work education and training programmes across England. This review generated valuable insights, and we will shortly be publishing a report detailing what we’ve learned about the state of social work education and training.

Building public trust

During Social Work Week, we launched a campaign to raise awareness of the positive impact social workers have on people’s lives, drawing on our research into public perceptions of social work.

The campaign received an overwhelmingly positive response, both from within the profession and among the wider public. This demonstrates the value of highlighting the critical role social workers play in protecting the public.

We continue to tackle challenges and improve the way we regulate. Thank you for your continued support of Social Work England.

Dr Andrew McCulloch
Chair of the Board, Social Work England

Colum Conway
Chief Executive and Accounting Officer, Social Work England

In the performance overview we summarised our performance in 2024 to 2025 under each of the following strategy themes:

• prevention and impact
• regulation and protection
• delivery and improvement

In this section of the report, we consider our performance against each of our business plan objectives. These are grouped under the strategic theme they relate to and support. After reviewing performance under each theme, we briefly set out our plans for the year ahead.

Within the performance analysis for regulation and protection, we also provide an overview of our annual fitness to practise activity and outcomes.

The performance analysis section concludes with an overview of our impact on the environment, our sustainability actions and a summary of our financial performance.

Performance analysis: prevention and impact

A vital part of why we exist is to maintain professional standards in social work. People should have trust in their social worker and confidence that they have the skills and expertise to meet their needs. Our work aims to incrementally grow:

• confidence in the way we regulate
• social workers’ understanding of how the professional standards apply to their work
• confidence in social work as a profession
• positive views of social work within society.

More information about this strategic theme is in our strategy.

Objective 1.1: further develop our engagement and communication with the social work profession, key stakeholders and the public, to build trust and confidence in social work.

We use communication and engagement to advance our mission to enable positive change in social work. Across the year we continued to seek out opportunities to inform, educate and influence others on the varied role social work plays within society and why social workers are regulated.

Social Work Week

Our fifth Social Work Week programme brought together 6,754 attendees, including people with lived and learned experience across health, social care, education and research. 

The week created an opportunity to better explain our role as the regulator and to engage with the broader system in which we operate. It also enabled us to listen, gather insight and remain proactive in our response to emerging issues impacting on safe and effective practice.

We co-produced all 15 sessions with the sector. At a regional level, hundreds of employers, community groups and social workers embraced this now established national moment. Many hosted their own activities to show social work in action across digital and face to face activities, raising the profile of the profession both regionally and nationally.

'Change The Script'

We aim to dispel some of the negative perceptions that too often undermine confidence in the profession. Following the launch of our 'Change the Script' campaign in March 2024, we began preparing for a second phase of the campaign, building on our earlier success in informing and educating people about the reality and role of social work. Through the second phase we want to influence wider societal narratives and understanding of social work as a regulated profession.

In March 2025, we shared behind the scenes footage of a new film featuring social workers and people with lived experience of social work, in advance of the full campaign launch in May 2025. We worked with a range of stakeholders to develop a guide on how to talk and write about social work.

Engagement with the profession

We took a more targeted approach to our regional engagement activity this year. Our regional engagement leads listened to the experiences of professionals on the ground and used targeted interventions to improve understanding of our fitness to practise process. Using data and insight we proactively shared emerging areas of regulatory risk in our regional conversations, shining a spotlight on how to avoid prevalent themes such as dishonesty and poor or inappropriate communication. This 2-way dialogue ensures that we continue to raise standards in social work, in collaboration with professionals and their employers as a key intermediary.

As well as Social Work Week, we had a meaningful presence at key sector events such as Community Care Live and the National Children and Adult Services Conference to discuss workforce issues. In addition to this, our regional engagement leads connected with 1,092 stakeholders across all types of social work practice. We reached a total of 126 new organisations, which is evident of the growing and diverse settings that employ social workers.

We held a leadership summit on AI in social work practice and this will form the basis of future work in this area, alongside research we have commissioned.

Benchmarking our impact

We carried out our first survey of social workers to understand how they feel about our regulation, about professional standards and the status of the profession. By repeating the survey and recording comparable data year on year about social workers’ perceptions, we hope to stay in touch with any shifts in sentiment.

The survey of 2,120 social workers revealed that:

• 86% felt that professional standards were important to them
• 90% understood how the standards applied to their work
• 75% felt that society did not value their profession
• 42% would not recommend social work as a career

We continue to build and nurture relationships with our stakeholders, acknowledging that these are central to helping us fulfil our mission. To better understand stakeholder sentiment and current perceptions we gathered feedback through a stakeholder survey. This has established a benchmark and given us information to help target, structure and plan our engagement activities in the coming year.

Objective 2.1: publish our research findings, thematic reviews and analysis of the data we have to increase openness and transparency, and support wider learning, as part of our ongoing communication and engagement

Data and insight approach

Over the past year, we’ve continued to analyse diversity data to give us greater insight into our fitness to practise processes. Our goal is to improve fairness in these processes where we identify that it is needed.

In referrals received by us and cases referred for a hearing, we found an overrepresentation of:

• people aged 40 and over
• males
• people of Black/African/Caribbean/Black British ethnicity

These groups also had higher progression rates from triage to investigation, and from case examination to hearing.

In response, we have:

• shared findings with local authorities and started to co-produce some fair referral principles
• collaborated with Skills for Care on the Social Care Workforce Race Equality Standard
• delivered equality training to staff
• revised our internal guidance on equality and decision-making

We continue to explore the reasons for the initial findings. We expect it will take time for us to identify the causes of overrepresentation in our processes. 

Our website provides further details of the analysis and the work we have undertaken.

We completed our analysis of timeliness in processing applications to register as a social worker from overseas. This explored the potential impact of different factors on the time taken to conclude applications. Learning from the data, we improved our guidance and engagement with employers and agencies. We have raised awareness of the need for applicants to apply for registration in advance of any potential employment opportunities, rather than leaving it as a final employment step. These findings provided us with a benchmark for ongoing monitoring, which will in turn inform future development work.

Policy research

We grew our research capacity to help shape our research strategy which we will be developing in 2025 to 2026. As part of our new focus on research, we planned and commissioned 4 independent research projects that will conclude in 2025 to 2026, to help us better understand key areas and inform future policy, including:

• what we understand by ‘seriousness’ in the fitness to practise concerns that are referred to us
• mapping the practice education landscape
• understanding the challenges and opportunities presented by artificial intelligence in social work and social work education

Objective 3.1: inform, influence and support the development of government reform for social care and social work.

We worked closely with both the Department for Education and the Department of Health and Social Care to support positive policy actions for the profession.

Following the recommendations of the Independent Inquiry into Child Sexual Abuse (IICSA), we were asked to scope possible approaches for the professional regulation for the children’s residential care homes workforce. We established a stakeholder advisory group with key sector leaders and collaborated with key stakeholders including Ofsted and Ofqual, as well as drawing on the expertise and experience of regulators in the devolved nations. We submitted our scoping report to the Department for Education in December 2024.

We were also involved in an expert writing group, which drafted the post qualifying standards for the Social Work Induction Programme (formerly the Early Career Framework). This work was included in the Department for Education’s consultation, launched in March 2025.

Complex challenges face the social work workforce including recruitment, retention, resources and morale issues. Recognising the need for shared action and commitment, we hosted a national workforce roundtable at our Sheffield office. Here, key sector stakeholders identified priority issues and developed collective actions aimed at creating positive and meaningful long-term change. 

Objective 3.2: develop a model of regulating specialist and advanced practice, with the potential for annotations to a social worker’s registration status.

Over the course of the year, we explored and established the tools at our disposal for regulating specialist and advanced practice roles. We published our education and training standards for approved mental health professionals (AMHP) and best interests assessors (BIA) courses, and we continue to prepare to quality assure these courses from next summer (see objective 4.1).

We have begun initial scoping work on future regulation of practice education. As per objective 2.1, we have commissioned an independent provider to map the practice education landscape to deepen our understanding of this workforce and inform our next steps.

Objective 3.3: learn more about how social workers use continuing professional development (CPD) and review our related requirements for how social workers demonstrate that they meet our professional standards.

We explored our continuing professional development (CPD) requirements through engagement with social workers, people with lived experience and employers. Our aim was to understand how they felt about our CPD requirements. We also sought insight into how social workers meet these requirements, and what they would like us to consider in the future. This work included a literature review and a public survey with 1,058 responses.

Among our key findings were that:

• Social workers are completing CPD submissions efficiently and in detail on a wide variety of topics. Safeguarding being the most common focus.
• Though they shared that they are carrying out CPD year round, most social workers only record with us the required 2 pieces each year.
• Some feel our requirement to only record 2 pieces of CPD indicates that we don’t value the breadth of CPD social workers do throughout the year.
• Social workers see the CPD they do as essential but advocate for a longer cycle to ease the burden of recording it.
• Some shared that they don’t always feel supported by their employer to complete CPD. They argued for a greater role for employers in managing and monitoring CPD.
• Our current requirements are flexible, more so than most other regulators.

While we carried out this work, individual social workers’ CPD records were not selected for review by independent assessors. However, we continued to conduct compliance checks.

Objective 4.1: develop our approach to inspections, reapprovals and quality assurance for education and training courses that prepare social workers for specialist practice, including approved mental health professionals and best interests assessors.

During the year, we collaborated with stakeholders including employers and education providers, to help shape our inspection model for approved mental health professionals (AMHP) and best interests assessors (BIA). We published the education and training standards for these courses and will begin a cycle of reapproval inspections from September 2025.

We recruited 24 additional inspectors with AMHP and/or BIA experience to support the new inspections.

Objective 4.2: review learning from our inspections of social work courses and conduct an initial review of our education and training standards in preparation for a public consultation in 2025 to 2026.

We concluded our first 3-year cycle of inspections by the end of March 2025, which means:

• all course providers have evidenced that their courses meet our standards, and where they haven’t been able to evidence this, conditions have been applied or courses haven’t been approved
• students who successfully complete a course can meet our professional standards

In 2024 to 2025, we completed the following inspection decisions:

Total re-approval decisions: 66

• not approved: 2
• approved: 13
• approved with conditions: 51

Total approval decisions: 35

• not approved: 0
• approved: 7
• approved with conditions: 28

Our feedback survey of course providers received responses from 37 course providers, with 86% scoring the inspection experience as good or better. We are using this feedback to inform our future approach.

Learning from education quality assurance inspections

As well as seeking feedback from course providers about their experience of the inspection process, we continue to consider wider learning from inspections. This will help to shape our future strategic approach to education and training, and identify data and insights that contribute to sector-wide knowledge. We have engaged with key stakeholders, including inspectors and course providers. We will share high-level outcomes of this work with the sector during 2025 to 2026.

Review of our education and training standards

Following an internal scoping review of the education and training standards, we held workshops with external stakeholders. We gathered their feedback on both the standards and supporting guidance.

Discussions with inspectors, our Education and Training Advisory Forum and course providers are informing our development of proposed changes, which we will consult on in 2025 to 2026.

Objective 4.3: launch our readiness for professional practice guidance, including knowledge, skills and behaviour statements developed with the sector, in partnership with the Education and Training Advisory Forum.

Following extensive engagement with our Education and Training Advisory Forum (ETAF), we published our knowledge, skills and behaviours statements (KSBs) in October 2024. These statements will be a core component of new ’readiness for professional practice’ curriculum guidance. As part of our education and training standards review, we continue to draft this guidance.

We also completed a successful recruitment round for the Education and Training Advisory Forum, where we were overwhelmed with interest from the sector. We recruited 15 additional members, who bring a wealth of knowledge and experience to the group. This brings ETAF membership up to 28.

Looking ahead

In 2025 to 2026, we will continue to inform, educate and influence others on the varied role social work plays within society. As part of the next phase of the ‘Change the Script’ campaign, we’re creating a reframing guide with sector stakeholders. This guide will ensure language accurately portrays the profession and highlights social workers’ positive impact on the people they support.

Drawing on the learning from our review of CPD, during 2025 to 2026 we will collaborate more extensively with employers to understand their existing arrangements and aspirations for CPD. We will also engage further with social workers and people with lived experience to understand their thoughts on our future CPD requirements.

We will have a better understanding of key areas of social work practice through completion of the research we’ve commissioned. We’ll share findings and next steps with the sector as we begin to consider where we should focus our research in the year ahead. Looking further ahead, we’ll be setting out our longer-term research ambitions that align with our wider objectives later in 2025 to 2026.

During 2025 to 2026, we will publish a report that shares learning from our inspections of qualifying education and training courses. The report will outline our unique perspective as the regulator of social work courses in England. 

We will also be preparing for a consultation on changes to our education and training standards and rules in 2025 to 2026. These preparations will include significant pre-consultation engagement with course providers, teaching partnerships, placement providers, students and people with lived experience. These changes will allow us to bring our new knowledge, skills and behaviours statements into regulation, as part of readiness for professional practice guidance.

We will continue our work on recruitment and retention issues in the profession, alongside key partners, and will play a leadership role in considering the impact of AI for the social work profession.

Performance analysis: regulation and protection

Protecting the public starts with our professional standards, which apply to every social worker. Our regulation embeds the principles of professionalism to support safe and effective practice. We strive to ensure that all of our regulatory activity strikes the right balance between protection and proportionality and that it is fair, transparent, efficient and in the public interest. 

More information about this strategic theme is in our strategy.

Objective 5.1: review our approach to registration renewal and consider whether existing arrangements offer the right balance between public protection, public confidence in the profession, and efficiency.

We require social workers to renew their registration and demonstrate that they meet our professional standards on an annual basis. This way they show that they are capable of safe and effective practice, ensuring public protection and increasing public confidence. As part of this process, we set annual continuing professional development (CPD) requirements that social workers must meet to maintain their registration. As such, we encourage a culture of learning and development that is ongoing, sustained and embedded in practice.

In 2024 to 2025 we reviewed our approach to registration renewal, in parallel to our review of CPD (see objective 3.3). We analysed qualitative responses from an initial public survey. We used the results to inform our approach and discussion topics for workshops held in November 2024. We obtained feedback directly from social workers about our current renewals and CPD approach. We also sent a survey to employers in December 2024.

The outputs from the review indicated that our registration renewals approach required no significant changes.

Objective 6.1: review the options for bringing aspects of our fitness to practise advocacy in-house, to improve timeliness and reduce cost.

During the year we scoped options for bringing elements of our preparatory and advocacy work for mandatory hearings activity in-house. This work included meeting with other regulators to understand their approaches, and identifying options for team structures and costs for an in-house advocacy service.

We have now selected a preferred approach. A 2-year implementation plan is in place and we recruited the service manager. If recruitment for other advocacy roles proves successful, the service will be operational towards the end of 2025 to 2026.

Objective 6.2: explore alternative options for disposing of cases referred for a hearing and review the further use of options available in our legislation to support more efficient hearings processes.

We have made good progress in exploring alternative ways to conclude fitness to practise cases that are referred for a hearing. We will use learning from research that we undertook, to design and consult on our approach to consensual panel disposal in 2025 to 2026. This approach would involve Social Work England and the social worker under investigation agreeing on the facts of the concerns, and as to whether the social worker’s fitness to practise is impaired. Independent adjudicators would then make the final decision. Consensual panel disposal would enable us to hold shorter hearings in some cases. This is because the evidence is not disputed by either party. It would bring benefits to all parties involved, reduce cost and increase capacity for more hearings to be held.

During 2024 to 2025, we concluded our pilot for holding some final fitness to practise hearings with 2 adjudicators rather than 3. In 2025 to 2026, we will review and evaluate the findings from the pilot to see if the approach maintains decision-making quality while supporting efficiency.

Objective 6.3: apply learning to improve the timeliness, efficiency and effectiveness of our triage, investigations, and case examiner processes, with a focus on early engagement with social workers.

Timeliness in some parts of the fitness to practise process continued to be a significant issue for us to address, particularly at the triage stage, and where cases have been referred for a final hearing.

We identified additional resources to support the triage service and put a resourcing plan in place. We used our available resources to conclude as many cases as possible via a final hearing. Following a mid-year review of our budget, we were able to identify additional resources to hold more hearings than initially planned. We reviewed our 50 oldest cases, concluding 10 and referring 11 for specialist review. Across the year, we concluded 70 cases via hearing and 7 by other means. 

We delivered targeted training to improve fitness to practise operations. Staff received training on the Equality Act 2010 and handling challenging communications, enhancing confidence in managing interactions with social workers, witnesses and complainants. We also began developing a quality assurance framework for case examiners to further ensure consistent decision making.

We began a project to increase engagement from social workers under investigation and to provide clearer guidance on engaging with the regulator. By increasing engagement and ensuring social workers understand what information they should provide during an investigation, this project should create more opportunities to close cases by way of an accepted disposal, where appropriate.

Changes in our fitness to practise leadership team limited capacity to progress some improvement activities during the year. Despite these challenges, we continued to focus on effective case progression and improvements to support early engagement, including improved data collection forms for social workers.

We strengthened our triage and investigations team by recruiting additional legal support, including a new fitness to practise lawyer and paralegal. We re-established a complete management team in February 2025.

Objective 7.1: develop our Single Point of Contact (SPOC) network and explore local resolution pathways

The network improves communication between us and employers, helping them understand regulatory requirements and sharing preventative approaches to fitness to practise issues. We use our data on common themes in fitness to practise referrals to educate and inform the profession on the challenges and risks in these areas.

In September 2024, we relaunched our forum for network members, with 75 attendees. We discussed our analysis of diversity data in fitness to practise. We also explored the impact of the network and how it can play a pivotal role in supporting preventative responses to resolve concerns locally, where appropriate.

Regional engagement leads proactively connected with network members and wider stakeholders to share learning, data and insight about fitness to practise. During the year, we supported 139 fitness to practise engagement activities, 9 national fitness to practise sessions (266 attendees) and 61 regional fitness to practise sessions (1,722 attendees). Content and case studies at these sessions were focused on dishonesty, which internal quality assurance identified as the highest concern type raised by employers. (see also objective 1.1).

We redesigned our national online fitness to practise workshop which aims to provide an overview of our fitness to practise process. The workshop also outlines the information we need to ensure the process goes as smoothly as possible for people involved. We originally aimed this workshop at employers and managers and have now expanded it to all social workers.

Looking ahead

Timeliness in triage and at the hearings stage, continues to be a significant issue. In addition to a new resourcing plan to support the triage service to improve performance in 2025 to 2026, we will review processes to improve efficiency. We will use additional funds to progress as many cases awaiting a final hearing as possible. 

We’re also developing an extensive training programme for a new in-house advocacy service. The aim is for the team to commence mandatory work including interim order and final order reviews, by the end of 2025 to 2026. We expect to see cost savings from 2026 to 2027.

During our review of our registration renewal approach several improvements were identified to support operational effectiveness and improve engagement with the sector. We will be developing plans to deliver these improvements in 2025 to 2026.

Additionally in 2025 to 2026, we plan to establish additional regional forums to support understanding of regulatory requirements and review our information pack for employer single points of contact.

Fitness to practise

It is our responsibility to investigate concerns about social workers’ fitness to practise. We take this action to protect the public, maintain public confidence in social workers and uphold professional standards.

It’s vital that we investigate such concerns in a fair and transparent way, and in line with our legal framework.

Information about how to raise a concern about a social worker and how we deal with concerns is available on our website.

Fitness to practise data

During the year, we published more monthly data relating to our social work register and fitness to practise cases. Our yearly summary below shows the overall volume of activity and the proportion of cases that progressed to each stage of the fitness to practise process.

On 31 March 2025, there were 2,533 open fitness to practise cases.

The numbers below are based on decisions that we made on cases at each stage of fitness to practise during the year. They include cases that we opened in previous years.

We made 1,420 assessment decisions across the pre-triage and triage stages of our fitness to practise process. Of these decisions:

• 74% (1,044) were to close cases with no further action
• 26% (376) were to progress cases to the investigations stage 

Case examiners made 423 decisions, of which:

• 48% (202) were to close with no impairment
• 27% (114) were to close cases by means of accepted disposal
• 25% (107) were to refer to a hearing

Of the cases that were closed at the case examination stage with no impairment, we applied the following outcomes:

• 54% (110) no further action
• 20% (40) advice
• 26% (52) warning

Where we found there was a realistic prospect of impairment at the case examination stage, we applied the following accepted disposal outcomes:

• 0% (0) no further action
• 1% (1) advice
• 51% (58) warning orders
• 18% (21) conditions of practice orders
• 6% (7) suspension orders
• 24% (27) removal orders

We decided 70 cases at hearings, finding:

• 77% (54) of cases where the social worker’s fitness to practise was impaired
• 23% (16) of cases where no impairment was found

Where we found that the social worker’s fitness to practise was impaired at the hearings stage, we applied the following sanctions:

• 0% (0) no further action
• 15% (8) warning orders
• 7% (4) conditions of practice orders
• 26% (14) suspension orders
• 52% (28) removal orders

Where we found that the social worker’s fitness to practise was not impaired at the hearings stage, we applied the following outcomes:

• 75% (12) no further action
• 25% (4) warning

Fitness to practise case outcomes

During the year, 1,439 cases reached a final outcome, of which:

• 72.6% (1,044) were closed with no further action, without referral to case examiners
• 14.0% (202) were closed by case examiners with no impairment found
• 7.9% (114) were closed by accepted disposal
• 3.8% (54) were closed at a hearing where impairment was found
• 1.1% (16) were closed at a hearing with no impairment found
• 0.6% (9) cases were closed for other reasons. For example, voluntary removal from the register or removal from the register on another fitness to practise case

Reflecting on fitness to practise referrals

Our fitness to practise function has continued to deepen its understanding of the number and nature of the concerns we receive. We’ve further refined how we manage these concerns at all stages of the process.

This year we received 1,854 referrals (1,617 in 2023 to 2024), of which 1,138 have a known source. Of these:

• 228 (337 in 2023 to 2024) were from employers of social workers
• 730 (641 in 2023 to 2024) were from members of the public
• 180 (194 in 2023 to 2024) were from other sources

Members of the public made 64% of referrals, up from 55% in 2023 to 2024. These referrals were primarily from people who use the services of social workers.

At the triage stage, we referred 66% of the referrals we received from employers into our investigation process (79% in 2023 to 2024). 96% of referrals from members of the public were not appropriate for us to investigate as the regulator (93% in 2023 to 2024). For example, we cannot:

• influence court proceedings
• investigate concerns about social care services or employers of social workers

On our website we are clear about the types of concern we can consider.

Fitness to practise internal quality standard

In 2024 to 2025, we undertook quality assurance audits on our risk assessment and interim order processes and decisions. This activity provided assurance that the quality of decision making in this area was a strength.

We also reviewed the effectiveness of case progression within triage, investigation and case examination. This showed us that compliance with our policies and process was high, and enabled us to identify ways to continue to strengthen our processes.

We examined a sample of fitness to practise cases, alongside our ongoing numerical analysis, to try to gain a deeper understanding of what causes overrepresentation in our fitness to practise processes.

We continued to receive learning points from the Professional Standards Authority (PSA). These points related to cases that it considered through its ability to refer our final decisions to the High Court (the Section 29 process). We have reviewed these learning points and shared them internally and with our partners.

Performance analysis: delivery and improvement

To deliver our ambitions, we are focused on continuously improving the approaches and systems which underpin our work. Key to this are our people, and also our digital services through which so much of our engagement with the public and the profession takes place.

More information about this strategic theme is in our strategy.

Objective 9.1: enhance our leadership and management development offer and review our behaviour framework to support this.

During 2024 to 2025, we introduced our new management development programme, to support managers in their roles and build confidence and consistency in applying our policies and managing our people.

We received excellent engagement and feedback from managers was positive. Managers particularly valued the opportunity to establish connections with peers and reported increased confidence in their understanding of policy and preparing for difficult conversations. 

We also relaunched our buddy scheme and managers’ forum to enable the sharing of advice and peer support.

Objective 9.2: review our ways of working to ensure they recognise and reinforce behaviours that support our organisational culture and values.

During 2024 to 2025, we worked with a specialist partner organisation to review our organisational culture and behaviours (linked to objective 9.1). All our people were given the opportunity to engage and contribute to this work, in a variety of ways, at different stages of the process. It included usability testing of the behaviours framework, which 101 people engaged in. This work culminated in a clear understanding of our current and desired future culture, a new behaviours framework and recommendations for future leadership development.

Alongside developing the behaviours framework, we continued to support and nurture our staff networks. We have set up an internal taskforce to consider ways to strengthen their impact. We’ve seen a positive increase in people joining the networks and engaging with network events.

We reviewed our approach and principles of hybrid working and launched our hybrid working hub on the staff intranet. This provided new guidance and resources for staff in one place.

We also received the results of our latest Talent Inclusion and Diversity Evaluation (TIDE) with our overall score increasing by 3 percentage points to 70%. For the second time we received the silver award, recognising our continued progress in building an inclusive workplace. We have started to review our progress against the latest TIDE questionnaire in preparation for our submission next year.

Supporting continuous improvement

During the year, we continued to develop our digital services to ensure our approach remains inclusive and intuitive for our users, while keeping data secure. Key digital achievements included the delivery of new functionality to store and manage contact information within our case management system, to support efficient working practices and reduce the risk of data incidents. We also completed accessibility improvements to our public website and implemented a cookies manager. Extensive testing of the registration renewal system provided assurance that over 100,000 social workers would be able to  complete the annual registration renewals process successfully.

In December 2024, we appointed an external specialist organisation to work with us, to carry out an independent review of our digital, data and technology architecture and resourcing. The review took place between January and March 2025. Based on our learning, we’ll finalise and begin to implement our digital, data and technology strategy in the year ahead.

Efficiency and value for money continued to be a strong area of focus. We completed an evaluation of our first 4 years of regulation, focusing on the value for money we had been able to achieve (efficiency, effectiveness, economy and equity). This has informed the development of our efficiency plan for 2025 to 2026. 

Ensuring that we achieve best value through procurement and contracting is important in being able to optimise our efficiency and effectiveness. In 2024 to 2025, we reviewed our commercial procedures following the Procurement Act 2023 and trained staff on the new requirements.

Looking ahead

Our new behaviours framework will launch in spring 2025, alongside a package of leadership development to enable our people to adapt and embed these ways of working. We will also be preparing an evaluation of the first full manager development programme and getting ready for the next cohort of managers.

In 2025 to 2026, we’ll finalise and start to deliver our digital, data and technology strategy. This will help us to ensure that we deliver excellent digital services for social workers and members of the public, and to be as efficient as possible in the way we work. We’ll also review our commercial pipeline, in order to manage future procurements more strategically, and strengthen contract management for key supplier relationships.

The following commentary summarises our net expenditure and financial position as at 31 March 2025. Further detail is available in the financial statements and the notes to the financial statements. As an arm’s length body our financial statements are classified to the central government sector. The Department for Education will therefore consolidate them into its 2024 to 2025 annual accounts.

Statement of comprehensive net expenditure

During the year 1 April 2024 to 31 March 2025, we received income in the form of fees from social workers of £10.17m (£10.09m 2023 to 2024). Further detail is available in note 2 of the financial statements.

We also received £12.11m (£13.22m 2023 to 2024) from the Department for Education in the form of grant in-aid; to be used in furtherance of our objectives.

Revenue expenditure for the period 1 April 2024 to 31 March 2025 was £23.24m (£22.61m 2023 to 2024), an increase of £0.63m.

Expenditure is inclusive of staff and other staff related costs, IT and telecommunications costs, legal and professional fees, and depreciation.

Further detail can be found below and in notes 3 and 4 of the financial statements.

• Total expenditure: £23.24m (£22.61m 2023 to 2024)
• Staff and staff related costs: £11.98m (£11.16m 2023 to 2024)

Consists of wages and salaries £11.54m and other staff related costs including board fees and travel and subsistence of £0.44m. 

• Other operating expenditure: £9.26m (£9.71m 2023 to 2024)

Consists of professional fees of £5.59m, depreciation and amortisation of £2.05m, provisions of £0.90m and other operating costs of £0.72m.

• Infrastructure costs: £2.00m (£1.74m 2023 to 2024)

Consists of IT infrastructure of £1.51m and building related costs of £0.49m.

Statement of financial position

Non-current assets obtained during the year cost a total of £2.14m (£2.19m 2023 to 2024).

Further development of our registration and case management system incurred costs of £1.94m (£2.18m 2023 to 2024). Other non-current assets cost £0.20m (£0.01m 2023 to 2024)

As at 31 March 2025, the cash and cash equivalent balance was £4.21m (£3.05m 2023 to 2024).

Going concern

The board has reviewed and approved the annual budget for the year ending 31 March 2026. Funding for the period 1 April 2025 to 31 March 2026 has been confirmed in writing by the Department for Education.

Social Work England will continue to receive registrant fee income, which will offset a significant proportion of our operating expenditure. The remaining forecasted balance is to be financed by the Department by way of grant-in-aid.

The Department for Education’s estimates and forward plans include provision for Social Work England’s continuation and ongoing funding. Based on this information, the board considers that it is appropriate to prepare the financial statements on a going concern basis

Colum Conway
Chief Executive and Accounting Officer
2 July 2025

Remuneration report

The remuneration and staff report sets out our remuneration policy for all staff and board members. It also details actual costs.

Remuneration policy

Our employees are public servants. HM Treasury, Cabinet Office and Secretary of State approve our pay levels.

As a non-departmental public body, we must adhere to the pay guidance the Cabinet Office sets each year. The Secretary of State for Education also requires us to submit a pay remit business case for approval. In 2024 our approved pay award included a salary increase of 5% across all pay bands. We awarded a one off £650 non-consolidated pay award to eligible employees below executive leadership level, in recognition of people’s contributions to our achievements overall.

Executive leadership team remuneration (including salary) and pension entitlements (audited)

Colum Conway

• Salary: £165,000 to £170,000
• Non-consolidated performance award: £0 to £5,000
• Benefits in kind: £0
• Pension benefit: £13,000
• 2024 to 2025 total: £185,000 to £190,000
• 2023 to 2024 total: £170,000 to £175,000

Sarah Blackmore

• Salary: £100,000 to £105,000
• Non-consolidated performance award: £0 to £5,000
• Benefits in kind: £0
• Pension benefit: £7,000
• 2024 to 2025 total: £110,000 to £115,000
• 2023 to 2024 total: £105,000 to £110,000

Philip Hallam

• Salary: £100,000 to £105,000
• Non-consolidated performance award: £0 to £5,000
• Benefits in kind: £0
• Pension benefit: £6,000
• 2024 to 2025 total: £110,000 to £115,000
• 2023 to 2024 total: £105,000 to £110,000

Linda Dale

• Salary: £100,000 to £105,000
• Non-consolidated performance award: £0 to £5,000
• Benefits in kind: £0
• Pension benefit: £8,000
• 2024 to 2025 total: £110,000 to £115,000
• 2023 to 2024 total: £105,000 to £110,000

Separate disclosures relating to pension entitlements are not applicable. We operate an unfunded multi-employer defined contribution pension scheme provided by the National Employment Savings Trust. There are therefore no value or lump sum increases.

The chief executive determines executive leadership team performance awards, taking account of advice from the remuneration committee. Performance awards for the chief executive are based upon the recommendation of the chair of our board. They are subject to remuneration committee approval to our board.

Board member's remuneration

Dr Andrew McCulloch

• Position: Chair
• Appointment term: 10 August 2018 to 19 September 2027
• 2024 to 2025 fees: £45,000 to £50,000
• 2023 to 2024 fees: £60,000 to £65,000

Dr Adi Cooper

• Position: Non-executive director
• Appointment term: 4 October 2021 to 3 October 2027
• 2024 to 2025: £5,000 to £10,000
• 2023 to 2024 fees: £5,000 to £10,000

Jonathan Gorvin

• Position: Non-executive director
• Appointment term: 10 August 2021 to 9 August 2024
• 2024 to 2025 fees: £0 to £5,000 (Full year equivalent £5,000 to £10,000)
• 2023 to 2024 fees: £5,000 to £10,000

Ann Harris

• Position: Non-executive director
• Appointment term: 19 July 2019 to 18 July 2025
• 2024 to 2025 fees: £10,000 to £15,000
• 2023 to 2024 fees: £10,000 to £15,000

Dr Sue Ross

• Position: Non-executive director
• Appointment term: 4 October 2021 to 3 October 2024
• 2024 to 2025 fees: £5,000 to £10,000
• 2023 to 2024 fees: £5,000 to £10,000

Simon Lewis

• Position: Non-executive director
• Appointment term: 1 March 2024 to 28 February 2027
• 2023 to 2024 fees: £5,000 to £10,000
• 2022 to 2023 fees: £0 to £5,000 (Full year equivalent £5,000 to £10,000)

A reduction in the number of days attached to the role of chair was agreed with the Department for Education, now that the organisation is well-established. This resulted in a reduction in the chair’s remuneration for 2024 to 2025.

Members of our board are not entitled to any pension or other financial benefits. The remuneration disclosed consists of board fees only.

Total non-executive board expenses for the year were £2,007 (2023 to 2024: £1,102).

Fair pay disclosure (audited)

Reporting bodies must disclose the relationship between the remuneration of the organisation’s highest paid director and the lower quartile, median and upper quartile remuneration of the organisation's workforce.

In 2024 to 2025, nil employees (2023 to 2024: nil) received remuneration in excess of the highest paid director. Total remuneration ranged from £25,815 to £175,000 (2023 to 2024: £24,688 to £165,000). Total remuneration includes salary, non-consolidated performance related pay and benefits-in-kind. It does not include severance payments, employer pension contributions and the cash equivalent transfer value of pensions.

The banded remuneration of the highest paid director during the year ending 31 March 2025 was £170,000 to £175,000. This reflects an increase of 6.2% since 2023 to 2024 (£160,000 to £165,000) based upon the mid-point of the bands which is solely attributable to an increase in salary and allowances. There was no change to the rate of performance pay and bonuses of the highest paid director.

The remuneration of the highest paid director was 4.8 times the median employee remuneration (2023 to 2024: 4.75). The median pay ratio is consistent with our pay, reward and progression policies.

Pay ratios at the 25th and 75th percentile have also increased in 2024 to 2025. The remuneration of the highest paid director was 5.59 times the remuneration at the 25th percentile (2023 to 2024: 5.53). It was 3.6 times the remuneration at the 75th percentile (2023 to 2024: 3.37). 

The average salary and allowances per employee in the year ended 31 March 2025 was £42,650, an increase of 2.40% from 2023 to 2024 (£41,652). The movement in the total average remuneration is a result of an annual pay increase effective from September 2024. Average performance pay and bonuses increased by 6.7%, compared to 2023 to 2024.

The data below show the pay and benefits for each percentile along with the accompanying pay ratios.

2024 to 2025

Pay ratio

• 25^th percentile: 5.59:1
• Median (50^th percentile): 4.80:1
• 75^th percentile: 3.60:1

Annual salary

• 25^th percentile: £30,205
• Median (50^th percentile): £35,285
• 75^th percentile: £47,303

Non-consolidated performance award

• 25^th percentile: £650
• Median (50^th percentile): £650
• 75^th percentile: £650

Total pay

• 25^th percentile: £30,855
• Median (50^th percentile): £35,935
• 75^th percentile: £47,953

2023 to 2024

Pay ratio

• 25^th percentile: 5.53:1
• Median (50^th percentile): 4.75:1
• 75^th percentile: 3.37:1

Annual salary

• 25^th percentile: £28,767
• Median (50^th percentile): £33,605
• 75^th percentile: £47,682

Non-consolidated performance award

• 25^th percentile: £600
• Median (50^th percentile): £600
• 75^th percentile: £600

Total pay

• 25^th percentile: £29,367
• Median (50^th percentile): £34,205
• 75^th percentile: £48,282

Pension scheme (audited)

The National Employment Savings Trust provides our pension scheme. It is an unfunded multi-employer defined contribution scheme.

Employees are auto enrolled in the pension scheme and can opt out if they choose.

The number of employees who were members of the pension scheme increased by 38 in 2024 to 2025. This increase is reflective of the overall increase in headcount across 2024 to 2025.

We continue to operate a salary exchange pension scheme. Our minimum contribution is set at 4% employee and 6% employer contribution. There are options to increase contributions to 7% employee contribution and 9% employer contribution from 1 April 2025.

Employers’ pension contributions made during the year ending 31 March 2025 were £654,082 (2023 to 2024: £576,000)

No one retired early on grounds of ill health.

Salary

Salary includes gross salary, overtime and allowances. This report is based on accrued payments made by Social Work England and therefore recorded in these accounts.

Benefits in kind

Benefits in kind is the monetary value of benefits in kind. It covers any benefits provided by Social Work England and treated by HM Revenue and Customs as taxable.

Non-consolidated performance awards

For 2024 to 2025 our budgeted non-consolidated performance award was 2% of the total salary bill. The non-consolidated performance award figures include awards paid or agreed in the 12 months up to 31 March 2025.

Reporting of exit and other compensation packages (audited)

There were no exit compensation, special, severance or non-contractual packages in the year ending 31 March 2025. This was the same for the year ending 31 March 2024.

GDPR (General Data Protection Regulation) article 21 staff disclosure

No staff members asked for their entitlements not to be disclosed in the year ending 31 March 2025. This was also the case for the year ended 31 March 2024.

Staff by level and gender

Level: Chief executive

Males:

• Permanent contract: 1.0
• Other contract: 0

Females:

• Permanent contract: 0
• Other contract: 0

Non-binary:

• Permanent contract: 0
• Other contract: 0

Total: 1.0

Level: Executive leadership team

Males:

• Permanent contract: 1.0
• Other contract: 0

Females:

• Permanent contract: 2.0
• Other contract: 0

Non-binary:

• Permanent contract: 0
• Other contract: 0

Total: 3.0

Level: Assistant directors

Males:

• Permanent contract: 2.0
• Other contract: 0

Females:

• Permanent contract: 3.0
• Other contract: 0

Non-binary: 0

• Permanent contract: 0
• Other contract: 0

Total: 5.0

Level: Heads of functions

Males:

• Permanent contract: 7.0
• Other contract: 1

Females:

• Permanent contract: 7.7
• Other contract: 1

Non-binary:

• Permanent contract: 0
• Other contract: 0

Total: 16.7

Level: Other levels

Males:

• Permanent contract: 57.6
• Other contract: 10.8

Females:

• Permanent contract: 158.9
• Other contract: 10.1

Non-binary:

• Permanent contract: 0
• Other contract: 0

Total: 237.4

Total

Males:

• Permanent contract: 68.6
• Other contract: 11.8

Females:

• Permanent contract: 171.6
• Other contract: 11.1

Non-binary:

• Permanent contract: 0
• Other contract: 0

Total: 236.1

'Other' includes fixed term appointments, secondees and agency or temporary workers.

Average headcount

Social Work England permanent

• 2024 to 2025 total: 238 (95.9%)
• 2023 to 2024 total (re-presented): 234 (96.4%)

Social Work England fixed term

• 2024 to 2025 total: 9 (3.6%)
• 2023 to 2024 total (re-presented): 8 (3.4%)

Agency/temp

• 2024 to 2025 total: 1 (03%)
• 2023 to 2024 total (re-presented): 0

Secondment

• 2024 to 2025 total: 1 (0.3%)
• 2023 to 2024 total (re-presented): 0

Total

• 2024 to 2025 total: 249 (100%)
• 2023 to 2024 total (re-presented): 242 (100%)

This data represents the average headcount across the year. Due to rounding, not all percentages add to 100%. The 2023 to 2024 financial year has been re-presented from average full time equivalent to average headcount.

There was a 13.5% turnover of staff during the period 1 April 2024 to 31 March 2025 (2023 to 2024: 14.2%).

Our people

Our staff policies and practices

We continued our work to benchmark against the charters we’re signed up to; the Race at Work Charter, Mindful Business Charter and Disability Confident Scheme.

We developed a check-in tool for teams and individuals to assess how our workplace experience aligns with these external diversity charters. It enables us to check our progress against the schemes we’re part of, and identify strengths and opportunities for improvement. Our 70% Disability Confident score reflects our commitment to equality and diversity and highlights our progress in embedding inclusion. 

We also received the results of our latest Talent Inclusion and Diversity Evaluation (TIDE) submission. We maintained our silver award and saw a 3 percentage point increase in our score to 70% from the previous year.

We applied our recruitment and equality, diversity and inclusion policies to support and provide adjustments to applicants, where necessary, throughout the recruitment process. We used our policies, including ‘keeping us safe at work’, ‘how we work’, ‘absence’ and ‘leave’, as well as our health and wellbeing provision, to identify specific needs of our employees, providing training, adjustments and support.

During the year, we carried out a holistic review of our recruitment approach. This review considered how we describe our roles, how we fill different types of roles and inclusive recruitment. It also looked at the candidate experience, interview structure and our approach to onboarding and training. We identified recommendations for improvements that we look forward to implementing as part of our continuing work in this area.

Our people engagement survey took place in May 2024. Our overall engagement score, which measures how positive people feel about working here was 70%, the same as the previous year. Our leadership score was 48% compared to the public sector benchmark score of 40%. The benchmarking data for 2024 comprised organisations from the public sector, whereas for 2023, this data also included organisations in the charity sector. Following the 2023 survey, our work to target ‘Experience’ and ‘Tools’ resulted in an increase in scores in both areas.

Sickness absence

We benchmark our sickness absence against Civil Service absence figures, as a comparable measure. In 2022 to 2023, the Civil Service figure was 8.1 days per employee. This figure as at 31 March 2023 was published in February 2024, and was used as our benchmark for 2024 to 2025. In 2024 to 2025 we lost the equivalent of 7.9 days per employee over the rolling 12 months (2023 to 2024: 8.9 days). Our figure of 7.9 days per employee was below the Civil Service benchmark.

We continue to support our people who are experiencing ill health. We’ve focused on analysis of our absence and also conducted a review of our health and wellbeing offer.

Diversity statistics: Gender data (unaudited)

Gender identity for whole workforce

Female:

• 2024 to 2025: 70%
• 2023 to 2024: 69%
• 2022 to 2023: 69%

Male:

• 2024 to 2025: 30%
• 2023 to 2024: 31%
• 2022 to 2023: 31%

Non-binary:

• 2024 to 2025: 0%
• 2023 to 2024: 0%
• 2022 to 2023: 0%

Gender split for executive leadership team

Female:

• 2024 to 2025: 67%
• 2023 to 2024: 67%
• 2022 to 2023: 67%

Male:

• 2024 to 2025: 33%
• 2023 to 2024: 33%
• 2022 to 2023: 33%

Non-binary:

• 2024 to 2025: 0%
• 2023 to 2024: 0%
• 2022 to 2023: 0%

Gender split for assistant directors

Female:

• 2024 to 2025: 60%
• 2023 to 2024: 67%
• 2022 to 2023: 67%

Male:

• 2024 to 2025: 40%
• 2023 to 2024: 33%
• 2022 to 2023: 33%

Non-binary:

• 2024 to 2025: 0%
• 2023 to 2024: 0%
• 2022 to 2023: 0%

Gender split for heads of function

Female:

• 2024 to 2025: 53%
• 2023 to 2024: 40%
• 2022 to 2023: 55%

Male:

• 2024 to 2025: 47%
• 2023 to 2024: 60%
• 2022 to 2023: 45%

Non-binary:

• 2024 to 2025: 0%
• 2023 to 2024: 0%
• 2022 to 2023: 0%

Diversity data

We encourage staff to upload their diversity data into our human resources system Enable, though it is not mandatory. Due to rounding, not all percentages add to 100%.

Of the 72% of employees who shared their data, for ethnicity:

• 85% were White (83% 2023 to 2024)
• 6% were Black, African, Caribbean or Black British (5% 2023 to 2024)
• 2% were Mixed or Multiple ethnic groups (2% 2023 to 2024)
• 6% were Asian or Asian British (6% 2023 to 2024)
• 1% identified as Other ethnic group (1% 2023 to 2022)
• 1% preferred not to say their ethnic group (2% 2023 to 2024)

Of the 72% of employees who shared their data, for sexual orientation:

• 83% considered themselves heterosexual or straight (80% 2023 to 2024)
• 5% identified as bisexual (6% 2023 to 2024)
• 5% identified as gay men (5% 2023 to 2024)
• 4% identified as gay women (3% 2023 to 2024)
• 3% preferred to self-describe their sexuality (3% 2023 to 2022)
• 1% preferred not to say or did not disclose their sexuality (3% 2023 to 2024)

Of the 71% of employees who shared their data, for disability:

• 12% considered themselves to have a disability (14% 2023 to 2022)
• 83% did not consider themselves to have a disability (79% 2023 to 2024)
• 5% preferred not to say or did not disclose their disability data (8% 2023 to 2024)

Consultancy spend

During the year ending 31 March 2025, we incurred £0.08m consultancy expenditure in order to address key commitments in our people strategy.

This included the engagement of an independent partner organisation, to work with us to review our organisational culture and co-create our new behaviours framework with staff. We recognise the importance of keeping these relevant to us as an organisation, to support employee engagement and business performance. 

We also engaged a third party provider to refresh our pay benchmarking, which was last completed in 2022. This enabled us to identify that pay remained broadly aligned to comparable organisations

Off-payroll engagements

Reporting bodies must publish information regarding their highly paid and/or senior off-payroll engagements. The data below contains details of off-payroll engagements as at 31 March 2025 who were paid a day-rate of more than £245.

There were no individuals assessed as within the scope of IR35.

Number of existing engagements as at 31 March 2025:

• 2024 to 2025: 3
• 2023 to 2024: 1

Of which, number that existed (of the following) 

Less than one year:

• 2024 to 2025: 3
• 2023 to 2024: 1

Between one and two years:

• 2024 to 2025: 0
• 2023 to 2024: 0

Between two and three years:

• 2024 to 2025: 0
• 2023 to 2024: 0

Three or more years:

• 2024 to 2025: 0 
• 2023 to 2024: 0

The data below outlines off-payroll engagements of board members and senior officials with significant financial responsibility.

Number of off-payroll engagements of board members and/ or senior officials with significant financial responsibility:

• 2024 to 2025: 1
• 2023 to 2024: 0

Number of individuals deemed board members or senior officials with significant financial responsibility, including both off-payroll and on-payroll engagements:

• 2024 to 2025: 12
• 2023 to 2024: 12

We consider that all board members, executive directors and the head of finance and commercial have significant financial responsibility and reimburse them through payroll.

There was one off-payroll engagement of a senior official with significant financial responsibility during the year ended 31 March 2025 due to interim cover for staff absence. This interim cover was for a period of 6 weeks in the 2024 to 2025 financial year.

Opinion on financial statements

I certify that I have audited the financial statements of Social Work England for the year ended 31 March 2025 under the Children and Social Work Act 2017

The financial statements comprise Social Work England’s:

• Statement of Financial Position as at 31 March 2025;
• Statement of Comprehensive Net Expenditure, Statement of Cash Flows and Statement of Changes in Taxpayers’ Equity for the year then ended; and
• the related notes including the significant accounting

The financial reporting framework that has been applied in the preparation of the financial statements is applicable law and UK adopted International Accounting Standards.

In my opinion, the financial statements:

• give a true and fair view of the state of Social Work England’s affairs as at 31 March 2025 and its net operating expenditure for the year then ended; and
• have been properly prepared in accordance with the Children and Social Work Act 2017 and Secretary of State directions issued

Opinion on regularity

In my opinion, in all material respects, the income and expenditure recorded in the financial statements have been applied to the purposes intended by Parliament and the financial transactions recorded in the financial statements conform to the authorities which govern them.

Basis for opinions

I conducted my audit in accordance with International Standards on Auditing (UK) (ISAs UK), applicable law and Practice Note 10 Audit of Financial Statements and Regularity of Public Sector Bodies in the United Kingdom (2024). My responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of my certificate.

Those standards require me and my staff to comply with the Financial Reporting Council’s Revised Ethical Standard 2019. I am independent of Social Work England in accordance with the ethical requirements that are relevant to my audit of the financial statements in the UK. My staff and I have fulfilled our other ethical responsibilities in accordance with these requirements.

I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.

Conclusions relating to going concern

In auditing the financial statements, I have concluded that Social Work England’s use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work I have performed, I have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on Social Work England‘s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

My responsibilities and the responsibilities of the Accounting Officer with respect to going concern are described in the relevant sections of this certificate.

The going concern basis of accounting for Social Work England is adopted in consideration of the requirements set out in HM Treasury’s Government Financial Reporting Manual, which requires entities to adopt the going concern basis of accounting in the preparation of the financial statements where it is anticipated that the services which they provide will continue into the future.

Other information

The other information comprises information included in the Annual Report, but does not include the financial statements and my auditor’s certificate and report thereon. The Accounting Officer is responsible for the other information.

My opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in my certificate, I do not express any form of assurance conclusion thereon.

My responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated.

If I identify such material inconsistencies or apparent material misstatements, I am required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work I have performed, I conclude that there is a material misstatement of this other information, I am required to report that fact.

I have nothing to report in this regard.

Opinion on other matters

In my opinion the part of the Remuneration and Staff Report to be audited has been properly prepared in accordance with Secretary of State directions issued under the Children and Social Work Act 2017.

In my opinion, based on the work undertaken in the course of the audit:

• the parts of the Accountability Report subject to audit have been properly prepared in accordance with Secretary of State directions made under the Children and Social Work Act 2017; and
• the information given in the Accountability and Performance Reports for the financial year for which the financial statements are prepared is consistent with the financial statements and is in accordance with the applicable legal requirements.

Matters on which I report by exception

In the light of the knowledge and understanding of Social Work England and its environment obtained in the course of the audit, I have not identified material misstatements in the Accountability and Performance Reports.

I have nothing to report in respect of the following matters which I report to you if, in my opinion:

• adequate accounting records have not been kept by Social Work England or returns adequate for my audit have not been received from branches not visited by my staff; or
• I have not received all of the information and explanations I require for my audit; or
• the financial statements and the parts of the Accountability Report subject to audit are not in agreement with the accounting records and returns; or
• certain disclosures of remuneration specified by HM Treasury’s Government Financial Reporting Manual have not been made or parts of the Remuneration and Staff Report to be audited is not in agreement with the accounting records and returns; or
• the Governance Statement does not reflect compliance with HM Treasury’s guidance.

Responsibilities of the Accounting Officer for the financial statements

As explained more fully in the Statement of Accounting Officer’s Responsibilities, the Accounting Officer is responsible for:

• maintaining proper accounting records;
• providing the C&AG with access to all information of which management is aware that is relevant to the preparation of the financial statements such as records, documentation and other matters;
• providing the C&AG with additional information and explanations needed for his audit;
• providing the C&AG with unrestricted access to persons within Social Work England from whom the auditor determines it necessary to obtain audit evidence;
• ensuring such internal controls are in place as deemed necessary to enable the preparation of financial statements to be free from material misstatement, whether due to fraud or error;
• preparing financial statements which give a true and fair view in accordance with Secretary of State directions made under the Children and Social Work Act 2017;
• preparing the annual report, which includes the Remuneration and Staff Report, in accordance with Secretary of State directions made under the Children and Social Work Act 2017; and
• assessing Social Work England’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Accounting Officer anticipates that the services provided by Social Work England will not continue to be provided in the future.

Auditor's responsibilities for the audit of the financial statements

My responsibility is to audit, certify and report on the financial statements in accordance with Secretary of State directions made under the Children and Social Work Act 2017.

My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a certificate that includes my opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists.

Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Extent to which the audit was considered capable of detecting non-compliance with laws and regulations including fraud

I design procedures in line with my responsibilities, outlined above, to detect material misstatements in respect of non-compliance with laws and regulations, including fraud. The extent to which my procedures are capable of detecting non-compliance with laws and regulations, including fraud is detailed below.

Identifying and assessing potential risks related to non-compliance with laws and regulations, including fraud

In identifying and assessing risks of material misstatement in respect of non-compliance with laws and regulations, including fraud, I:

• considered the nature of the sector, control environment and operational performance including the design of Social Work England’s accounting policies.
• inquired of management, internal audit and those charged with governance, including obtaining and reviewing supporting documentation relating to Social Work England’s policies and procedures on:
  • identifying, evaluating and complying with laws and
  • detecting and responding to the risks of fraud; and
  • the internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations including Social Work England’s controls relating to Social Work England’s compliance with Managing Public Money and the Children and Social Work Act 2017;
• inquired of management, internal audit and those charged with governance whether:
  • they were aware of any instances of non-compliance with laws and regulations;
  • they had knowledge of any actual, suspected, or alleged fraud;
• discussed with the engagement team regarding how and where fraud might occur in the financial statements and any potential indicators of fraud.

As a result of these procedures, I considered the opportunities and incentives that may exist within Social Work England for fraud and identified the greatest potential for fraud in the following areas: revenue recognition, posting of unusual journals, complex transactions, and bias in management estimates. In common with all audits under ISAs (UK), I am required to perform specific procedures to respond to the risk of management override.

I obtained an understanding of Social Work England’s framework of authority and other legal and regulatory frameworks in which Social Work England operates. I focused on those laws and regulations that had a direct effect on material amounts and disclosures in the financial statements or that had a fundamental effect on the operations of the Social Work England. The key laws and regulations I considered in this context included Children and Social Work Act 2017, Managing Public Money, and relevant employment law.

Audit response to identified risk

To respond to the identified risks resulting from the above procedures:

• I reviewed the financial statement disclosures and testing to supporting documentation to assess compliance with provisions of relevant laws and regulations described above as having direct effect on the financial statements;
• I enquired of management and the audit and risk assurance committee concerning actual and potential litigation and claims;
• I reviewed minutes of meetings of those charged with governance and the board and internal audit reports;
• I addressed the risk of fraud through management override of controls by testing the appropriateness of journal entries and other adjustments; assessing whether the judgements on estimates are indicative of a potential bias; and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business;
• testing postings to the general ledger that fell outside the standard transaction process flow; and
• I addressed the risk of fraud in revenue recognition by considering deferred income calculations; testing the appropriateness of revenue journal entries meeting our risk criteria; and using analytical procedures to identify any unusual transactions or movements. I also considered income cut-off to ensure that transactions had been recorded in the correct financial year.

I communicated relevant identified laws and regulations and potential risks of fraud to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

A further description of my responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of my certificate.

Other auditor's responsibilities

I am required to obtain sufficient appropriate audit evidence to give reasonable assurance that the expenditure and income recorded in the financial statements have been applied to the purposes intended by Parliament and the financial transactions recorded in the financial statements conform to the authorities which govern them.

I communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control I identify during my audit.

I have no observations to make on these financial statements.

Gareth Davies
Comptroller and Auditor General
National Audit Office
157-197 Buckingham Palace Road
Victoria
London
SW1W 9SP

Date: 7 July 2025

1. Accounting policies

These financial statements have been prepared in accordance with the government financial reporting manual (FReM) 2024 to 2025 issued by HM Treasury, as set out in a statutory accounts direction issued pursuant to paragraph 18(3), schedule 3 of the Children and Social Work Act 2017. The accounting policies contained in the financial reporting manual apply International Financial Reporting Standards (IFRS) as adapted or interpreted for the public sector context. Where the financial reporting manual permits a choice of accounting policy, the accounting policy which is judged to be most appropriate to the circumstances of Social Work England for the purpose of giving a true and fair view has been selected. The policies adopted by Social Work England are described below

They have been applied consistently in dealing with items considered material in relation to the financial statements.

1.1 Reporting period

The figures in the financial statements are prepared for the 12 month period 1 April 2024 to 31 March 2025.

1.2 Accounting convention

These financial statements have been prepared under the historical cost convention.

1.3 Going concern

Each year Social Work England receives registrant fee income which offsets a significant proportion of our operating expenditure. The remaining forecasted balance, programme and capital, is financed by the Department for Education by way of grant-in-aid.

These accounts have been prepared on a going concern basis, in accordance with the definition set out in Table 2 of paragraph 8.2.1 of the FReM as “the anticipated continuation of the provision of a service in the future, as evidenced by the inclusion of financial provision for that service in published documents”.

The going concern assessment period is 12 months from the date the financial statements are authorised for issue. We do not expect any change to either our funding arrangements or the value of registrant fee income, for the next financial year as well as the 12 month period from the approval date of these annual accounts, that would negatively impact our going concern assessment.

We have robust budgetary control processes and are currently unaware of any information or legislation that would have a material impact on our going concern assessment.

1.4 Income and funding

Grant-in-aid

Social Work England records all draw down of grant-in-aid as financing, as we regard draw down of grant-in-aid as contributions from our controlling party giving rise to a financial interest. Social Work England records draw down of grant-in-aid as financing in the Statement of Cash Flows and draw down of grant-in-aid to the General Reserve.

Fee income

Fee income is collected under statute by Social Work England. The Chief Secretary to the Treasury has approved Social Work England to retain this fee income to offset against its expenditure. Fee income comprises of registration and renewal fees, restoration fees and scrutiny fees. The annual registration period runs from 1 December to 30 November.

Social Work England has adopted IFRS 15 “Revenue from Contracts with Customers” with fees accounted for as described below.

Registration and renewal fees

Registration and renewal fees are collected in advance and are calculated based upon the length of time remaining before the end of the current fee year. For registration fees relating to new applicants, the fee must be paid in full once an application has been deemed successful. Renewal fees can be paid in full in advance of the new fee year or can be paid in 6-monthly instalments twice a year via Direct Debit.

Under IFRS 15, performance obligations can be satisfied, and therefore revenue can be recognised, either at a point in time or over time. As Social Work England fulfils its performance obligation by maintaining a social worker’s registration over the annual registration period, registration and renewal fees are therefore recognised over the same period. The balance at the end of the financial year is shown in the statement of financial position as deferred income and released to the statement of comprehensive net expenditure proportionately over the period that the fee relates to.

Deferred registration fee income that is recognised within the statement of financial position relates to the following financial year only and is recognised as a current liability.

Restoration fees

Restoration fees are applicable where a social worker has previously been registered with Social Work England but has left the register for a period and wishes to restore to the Social Work England register. Restoration fees are paid by a social worker prior to their application being considered and are recognised immediately within the statement of comprehensive net expenditure.

Restoration fees are non-refundable and represent the time and resources involved in assessing a restoration application.

Scrutiny fees

Scrutiny fees are applicable to those whose social work qualification was gained outside of the UK. The scrutiny fee is paid prior to an application to join Social Work England’s register being submitted. The scrutiny fee is non-refundable. It represents the time and resources involved in assessing this type of application and therefore is recognised immediately within the statement of comprehensive net expenditure.

1.5 Critical accounting judgements and key sources of estimation uncertainty

The preparation of these financial statements requires Social Work England to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets and liabilities, income and expenditure. These assumptions are based on historic and other factors that are believed to be reasonable, the results of which form the basis for making judgements. These judgements, estimates and underlying assumptions are reviewed on an on-going basis. The main items included in these financial statements are:

• Accruals and prepayments: judgement as to when revenue earned or expenses incurred impact the financial statements, irrespective of the transfer of physical payment, and the associated impact on the assets and liabilities within the statement of financial position.
• Intangible asset recognition involves critical judgements by management. Further information is set out in paragraph 1.11.
• Intangible asset amortisation requires management to consider whether the intangible asset is in its final condition capable of operating as management intended. Once management is satisfied as to the condition of the asset it will be amortised over its useful economic life.
• We have recognised provision amounts in accordance with our accounting policy for provisions as described in note 1.8 below.

1.6 Segmental reporting

In accordance with IFRS 8: Operating Segments (IFRS 8), Social Work England has considered the need to analyse its income and expenditure relating to operating segments. Social Work England has assessed that all lines of operation fall within the same geographical location and regulatory environment as envisaged by IFRS 8.

Since segmental information for total assets and liabilities is not reported to the chief operating decision-maker and in compliance with the financial reporting manual, it has not been produced in these accounts.

1.7 Pensions

Social Work England has adopted IAS 19 Employee Benefits to account for its pension scheme. All eligible employees are auto enrolled into Social Work England’s defined contribution pension scheme (NEST).

Social Work England’s contribution varies dependent on the level of employee contribution. For the year ended 31 March 2025, the maximum level of employer contributions was 8% of gross salary. This has increased from 7% in 2023 to 2024. The contribution is recorded as expenditure in the statement of comprehensive net expenditure.

1.8 Provisions

Social Work England recognises provisions in accordance with IAS 37 Provisions, contingent liabilities and contingent assets

Provisions are recognised when there is a present legal or constructive obligation as a result of past events, and it is more likely than not that an outflow of resources will be required to settle the obligation and the amount can be reliably estimated.

Provisions are reviewed annually and adjusted to reflect the current best estimate. If it is no longer probable that an outflow of resources will be required to settle the obligation, the provision shall be reversed.

1.9 Property, plant and equipment

The minimum level of capitalisation for expenditure on property, plant and equipment is £2,000. In the case of IT equipment and furniture, all items recorded as capital expenditure are capitalised, and those of a similar type which fall below the capitalisation threshold are grouped together and recorded as bulk assets. Bulk assets are those with an individual purchase value of £500 or lower. The location of bulk assets is not tracked where it is not economical to do so.

The asset value on capitalisation is measured as all direct cost, including installation, attributable to bringing them into working condition. Where assets have short useful lives or low values the asset value is held at cost as a proxy for fair current value.

Gains and losses on disposal of an item of property, plant and equipment are determined by comparing the proceeds from disposal with the carrying amount of property, plant and equipment, and are recognised within other administrative expenses in the statement of comprehensive net expenditure.

The carrying value of property, plant and equipment is assessed annually and any impairment is charged to the statement of comprehensive net expenditure.

1.10 Depreciation

Depreciation is provided at rates calculated to write off the value of property, plant and equipment by equal instalments over their estimated useful lives.

Asset lives are in the following ranges:

1. Computer equipment: 3 years
2. Fixtures and fittings: 10 years
3. Leasehold improvements: 10 years

1.11 Intangible assets

Development costs that meet IAS 38 intangible asset recognition criteria where the assets are intended to be used internally or otherwise, are capitalised as an intangible asset. Capitalisation will only occur when management are satisfied that each of the following criteria have been met:

• There are probable economic benefits arising from the project.
• There is an intention to complete the project.
• Resources are available to complete the project.
• Social Work England is able to use the item.
• The project is technically feasible.
• Expenditure on the project can be identified.

Costs are only included if they are direct costs wholly incurred in developing and bring into use the future intangible asset.

Assets under development and other intangible assets are tested annually for impairment with an assessment undertaken as to whether the asset will be, or continues to be, technologically and economically viable.

Assets under construction are not depreciated whilst assets judged as in use are amortised on a straight line basis over 5 years. Assets under construction are not depreciated.

1.12 Leases

IFRS 16 Leases was implemented from 1 April 2022 introducing a single lessee accounting model, removing the previous IAS 17 distinction between operating and finance leases. IFRS 16 requires a lessee to recognise right of use assets and financing liabilities for all leases, apart from a number of exemptions including low value assets.

Social Work England has chosen to apply the low value exemption for leases relating to office printers.

Social Work England recognises a right of use asset and lease liability at the commencement date of a contract. The right of use asset is initially measured at cost, which comprises the amount of the lease liability adjusted for direct costs, prepayments or incentives, and costs related to restoration at the end of a lease.

Right of use assets are subsequently measured at either fair value or current value in existing use in line with property, plant and equipment assets. The cost measurement model in IFRS 16 is used as an appropriate proxy for current value.

Right of use assets are depreciated using the straight-line method from the commencement date to the earlier of the end of the useful life of the right of use asset or the end of the lease term. The estimated useful lives of the right of use assets are determined on the same basis of those of property, plant and equipment assets. Social Work England applies IAS 36 Impairment of Assets to determine whether the right of use asset is impaired and to account for any impairment loss identified.

The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using the interest rate implicit in the lease, or if that cannot be readily determined, the rate provided by HM Treasury.

The lease payment is measured at amortised cost using the effective interest method. It is re-measured when there is a change in future lease payments arising from a change in the rate, or a modification to the lease terms, or a reassessment of whether it will exercise a purchase, extension or termination option.

1.13 Financial instruments, assets and liabilities

In accordance with IFRS 9 (Financial Instruments), Social Work England recognises financial assets and liabilities when it becomes party to the contracts that give rise to them. Social Work England does not hold any complex financial instruments, for example, long-term loans or equity investments.

1.14 Receivables

Trade and other receivables are recognised at carrying value and under IFRS 9 these are subsequently carried at amortised cost using the effective interest rate method, less provision for impairment.

1.15 Cash and cash equivalents

Cash is the current balance at the bank and Social Work England does not have any cash equivalents. Social Work England is permitted by its sponsor department, the Department for Education, to maintain a cash balance sufficient to cover its working capital requirements.

1.16 Payables

Trade and other payables are recognised at carrying value. At 31 March 2025, the value of payables predominately consists of fee income received in advance and recognised as deferred income.

1.17 Financial risks

Liquidity risk

Parliament votes annually on the financing of Social Work England’s net revenue resource requirements, as well as its capital expenditure. With no borrowings, Social Work England does not consider itself exposed to any significant liquidity risks.

Interest rate risk

Social Work England’s financial liabilities carry either nil or fixed rates of interest. Social Work England does not consider itself exposed to any significant interest rate risk.

Foreign currency risk

All material assets and liabilities are denominated in sterling. Social Work England does not consider itself exposed to any significant currency risk.

1.18 IFRSs in issue but not yet effective

To comply with the requirements of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors, Social Work England must disclose where it has not applied a new IFRS that has been issued but is not yet effective.

IFRS 17 Insurance Contracts was effective for accounting periods on or after 1 January 2023. Adoption in the Public Sector will be within the financial year beginning 1 April 2025. This will have no impact on Social Work England’s Financial Statements as Social Work England does not issue insurance finance or insurance contracts. IFRS 18 Presentation and Disclosure in Financial Statements is effective for accounting periods on or after 1 January 2027. The standard is not yet UK-endorsed and not yet adopted by the FReM. Early adoption is not permitted.

IFRS 19 Subsidiaries without Public Accountability: Disclosures is effective for accounting periods on or after 1 January 2027. It is not yet adopted by the FReM and early adoption is not permitted.

2. Fee income

Registration fees

• 2024 to 2025: £9,489,000
• 2023 to 2024: £9,217,000

Scrutiny fees

• 2024 to 2025: £509,000
• 2023 to 2024: £676,000

Restoration fees

• 2024 to 2025:£171,000
• 2023 to 2024: £195,000

Total

• 2024 to 2025:£10,169,000
• 2023 to 2024: £10,088,000

Registration fees include £3.12m of deferred income from 2022 to 2023.

Further information regarding fee income can be found in section 1.4 of the notes to the financial statements.

Fee income comprises:

Registration and renewal fees

Initial registration fees relate to social workers who make a new application to join the Social Work England Register. The fee is paid in full once an application is deemed successful and is calculated based on the length of time remaining before the end of the current fee year. Full year registration fees are £90 covering a period of 12 months from 1 December to 30 November.

Renewal fees are due annually and will be paid by social workers who wish to remain on the Social Work England register. The renewal fee for the 2024 to 2025 fee year was £90.

Restoration fees

Restoration fees are applicable where a social worker has been previously registered with Social Work England (or prior to December 2019, with the HCPC) but has since left the register for a period of time and wishes to restore their registration. A restoration fee is paid when an application to restore is submitted and is a non-refundable amount of £135 which represents the time and resources it takes to assess a restoration application.

Scrutiny fees

Scrutiny fees are applicable to those whose social work qualification was gained outside of the UK. The scrutiny fee is paid when an application to join Social Work England’s register is submitted and the fee is a non-refundable amount of £495 which represents the time and resources it takes to assess this type of application.

3. Staff costs

For the financial year ending 31 March 2025

Wages and salaries

• Permanently employed staff: £9,344,000
• Others: £540,000
• Total: £9,884,000

Social security costs

• Permanently employed staff: £974,000
• Others: £30,000
• Total: £1,004,000

Pension costs

• Permanently employed staff: £365,000
• Others: £19,000
• Total: £654,000

Total

• Permanently employed staff: £10,935,000
• Others: £589,000
• Total: £11,542,000

Staff costs represent the cost recognised in the statement of comprehensive net expenditure and exclude staff costs which form part of intangible assets. ‘Others’ relates to the cost of short-term agency staff, those employed on fixed-term contracts and inward secondments during the year.

For the financial year ending 31 March 2024

Wages and salaries

• Permanently employed staff re-presented*: £8,899,000*
• Others re-presented*: £316,000
• Total: £9,215,000

Social security costs

• Permanently employed staff re-presented*: £965,000*
• Others re-presented*: £26,000*
• Total: £991,000

Pension costs

• Permanently employed staff re-presented*: £539,000*
• Others re-presented*: £15,000*
• Total: £554,000

Total

• Permanently employed staff re-presented*: £10,403,000*
• Others re-presented*: £357,000*
• Total: £10,760,000

For the year ended 31 March 2024, staff costs classified under ‘Others’ have been re-presented to include those employed on fixed term contracts. These were previously reported as permanently employed.

4. Operating expenditure

Staff related costs

• 2024 to 2025: £268,000
• 2023 to 2024: £156,000

Legal and other professional fees

• 2024 to 2025: £5,593,000
• 2023 to 2024: £7,105,000

Premises costs

• 2024 to 2025: £368,000
• 2023 to 2024: £308,000

IT and telecommunications costs

• 2024 to 2025: £1,505,000
• 2023 to 2024: £1,337,000

Travel and subsistence

• 2024 to 2025: £80,000
• 2023 to 2024: £129,000

Research and development

• 2024 to 2025: £121,000
• 2023 to 2024: £119,000

Advertising and marketing

• 2024 to 2025: £72,000
• 2023 to 2024: £93,000

Cash items relating to leases

• 2024 to 2025: £25,000
• 2023 to 2024: £17,000

Lease interest

• 2024 to 2025: £28,000
• 2023 to 2024: £31,000

Board fees

• 2024 to 2025: £87,000
• 2023 to 2024: £110,000

Utilities

• 2024 to 2025: £70,000
• 2023 to 2024: £51,000

External audit fees

• 2024 to 2025: £92,000
• 2023 to 2024: £56,000

Internal audit fees

• 2024 to 2025: £57,000
• 2023 to 2024: £34,000

Bank charges

• 2024 to 2025: £109,000
• 2023 to 2024: £115,000

Other expenditure

• 2024 to 2025: £95,000
• 2023 to 2024: £116,000

Total

• 2024 to 2025: £8,570,000
• 2023 to 2024: £9,777,000

The decrease in legal and other professional fees relates to a reduction in the amount of legal advocacy expenditure and a reduction in expenditure relating to payments made to partners. IT and Telecommunications have increased due to a rise in digital development revenue expenditure

Board costs relate to the fees paid to the chair of the board, Andrew McCulloch and the non-executive directors as disclosed in the remuneration and staff report.

Amortisation, depreciation and other non-cash charges

Amortisation

• 2024 to 2025: £1,613,000
• 2023 to 2024: £1,562,000

Depreciation

• 2024 to 2025: £436,000
• 2023 to 2024: £473,000

Provision

• 2024 to 2025: £900,000
• 2023 to 2024: £42,000

Impairment

• 2024 to 2025: £176,000
• 2023 to 2024: £0

Total

• 2024 to 2025: £3,125,000
• 2023 to 2024: £2,077,000

Depreciation is charged on all property, plant and equipment expenditure as shown in note 9. Amortisation is charged on internally generated software as shown in note 10. 

5. Receivables

Other receivables

• 2025: £24,000
• 2024: £19,000

Prepayments

• 2025: £799,000
• 2024: £676,000

Total

• 2025: £823,000
• 2024: £695,000

Amounts falling due after one year

• 2025: £0
• 2024: £0

6. Cash and cash equivalents

Balance at 1 April

• 2025: £3,050,000
• 2024: £6,251,000

Net change in cash and cash equivalents balances

• 2025: £1,155,000
• 2024: minus £3,201,000

Balance at 31 March

• 2025: £4,205,000
• 2024: £3,050,000

The balances were held at Government Banking Service.

7. Payables

Amounts falling due within one year

Trade and other payables

• 2025: £876,000
• 2024: £307,000

Accruals

• 2025: £2,888,000
• 2024: £2,462,000

Deferred income

• 2025: £3,679,000
• 2024: £3,463,000

Lease liabilities as a result of IFRS 16

• 2025: £131,000
• 2024: £105,000

Capital accruals

• 2025: £457,00
• 2024: £265,000

Total

• 2025: £8,031,000
• 2024: £6,602,000

Amounts falling due after one year

Lease liabilities

• 2025: £639,000
• 2024: £764,000

Total

• 2025: £639,000
• 2024: £764,000

Deferred income has increased compared to 2024 due to an increase in the number of registered social workers. Trade and other payables has increased due to an increase in payroll related liabilities. This relates to the unwinding of a vacancy pause in the latter part of 2023 to 2024. It is linked to the increased headcount during the year, as well as the increase in employers’ pension contributions.

Social Work England recognises financial liabilities when it becomes party to the contracts that give rise to them.

Financial liabilities include trade and other payables, lease liabilities under IFRS 16 and accruals, for the year-ended 31 March 2025, there were financial liabilities of £4.35m (2023 to 2024: £3.14m).

8. Provisions

At 1 April 2023

• Litigation cost: £0
• Dilapidations: £136,000
• Worker status: £0
• Total: £136,000

Arising in the year

• Litigation cost: £42,000
• Dilapidations: £0
• Worker status: £0
• Total: £42,000

Amounts utilised

• Litigation cost: £0
• Dilapidations: £0
• Worker status: £0
• Total: £0

At 1 April 2024

• Litigation cost: £42,000
• Dilapidations: £136,000
• Worker status: £0
• Total: £178,000

Arising in the year

• Litigation cost: £0
• Dilapidations: £2,000
• Worker status: £900,000
• Total: £902,000

Amounts utilised

• Litigation cost: minus £42,000
• Dilapidations: £0
• Worker status: £0
• Total: minus £42,000

At 31 March 2025

• Litigation cost: £0
• Dilapidations: £138,000
• Worker status: £900,000
• Total: £1,038,000

Amounts falling due within one year

• Litigation cost: £0
• Dilapidations: £0
• Worker status: £900,000
• Total: £900,000

Amounts falling due after more than one year

• Litigation cost: £0
• Dilapidations: £138,000
• Worker status: £0
• Total: £138,000

The provision for dilapidations represents the estimated settlement cost to Social Work England in relation to the dilapidation clauses included in a property lease. These costs are expected to be incurred on the termination of the property lease. The provision has been calculated based on our best estimate considering independent professional assessments of the wider market and the amount forms part of the right of use asset.

The legal fees provision related to a legal case which was settled during the 2024 to 2025 financial year and has been fully released upon settlement.

The provision for worker status represents the estimated costs in changing the employment terms relating to Social Work England Partners. The value reflects our best estimate of the costs to settle the obligation during the 2025 to 2026 financial year.

The provision is based on various assumptions which leads to a level of uncertainty in the valuation of the provision. The level of uncertainty, however, is not material. 

9. Property, plant and equipment

Cost or valuation

At 1 April 2024

• Land and buildings: £1,265,000
• Furniture, fixtures and fittings: £327,000
• IT equipment: £1,173,000
• Right-of-use asset (lease): £1,123,000
• Total: £3,888,000

Additions

• Land and buildings: £0
• Furniture, fixtures and fittings: £10,000
• IT equipment: £193,000
• Right-of-use asset (lease): £2,000
• Total: £205,000

Disposals

• Land and buildings: £0
• Furniture, fixtures and fittings: £0
• IT equipment: minus £167,000
• Right-of-use asset (lease): £0
• Total: minus £167,000

At 31 March 2025

• Land and buildings: £1,265,000
• Furniture, fixtures and fittings: £337,000
• IT equipment: £1,199,000
• Right-of-use asset (lease): £1,125,000
• Total: £3,926,000

Depreciation

At 1 April 2024

• Land and buildings: minus £920,000
• Furniture, fixtures and fittings: minus £319,000
• IT equipment: minus £871,000
• Right-of-use asset (lease): minus £360,000
• Total: minus £2,470,000

Depreciation charge

• Land and buildings: minus £73,000
• Furniture, fixtures and fittings: £1,000
• IT equipment: minus £199,000
• Right-of-use asset (lease): minus £163,000
• Total: minus £436,000

Disposals

• Land and buildings: £0
• Furniture, fixtures and fittings: £0
• IT equipment: £167,000
• Right-of-use asset (lease): £0
• Total: £167,000

At 31 March 2025

• Land and buildings: minus £993,000
• Furniture, fixtures and fittings: minus £320,000
• IT equipment: minus £903,000
• Right-of-use asset (lease): minus £523,000
• Total: minus £2,739,000

Carrying value

31 March 2025

• Land and buildings: £272,000
• Furniture, fixtures and fittings: £17,000
• IT equipment: £296,000
• Right-of-use asset (lease): £602,000
• Total: £1,187,000

31 March 2024

• Land and buildings: £345,000
• Furniture, fixtures and fittings: £8,000
• IT equipment: £302,000
• Right-of-use asset (lease): £763,000
• Total: £1,418,000

Cost or valuation

At 1 April 2023

• Land and buildings: £1,265,000
• Furniture, fixtures and fittings: £319,000
• IT equipment: £1,193,000
• Right-of-use asset (lease): £1,123,000
• Total: £3,900,000

Additions

• Land and buildings: £0
• Furniture, fixtures and fittings: £8,000
• IT equipment: £3,000
• Right-of-use asset (lease): £0
• Total: £11,000

Revaluation

• Land and buildings: £0
• Furniture, fixtures and fittings: £0
• IT equipment: £0
• Right-of-use asset (lease): £0
• Total: £0

Disposals

• Land and buildings: £0
• Furniture, fixtures and fittings: £0
• IT equipment: minus £23,000
• Right-of-use asset (lease): £0
• Total: minus £23,000

At 31 March 2024

• Land and buildings: £1,265,000
• Furniture, fixtures and fittings: £327,000
• IT equipment: £1,173,000
• Right-of-use asset (lease): £1,123,000
• Total: £3,888,000

Depreciation

At 1 April 2023

• Land and buildings: minus £847,000
• Furniture, fixtures and fittings: minus £319,000
• IT equipment: minus £657,000
• Right-of-use asset (lease): minus £197,000
• Total: minus £2,020,000

Depreciation charge

• Land and buildings: minus £73,000
• Furniture, fixtures and fittings: £0
• IT equipment: minus £237,000
• Right-of-use asset (lease): minus £163,000
• Total: minus £473,000

Disposals

• Land and buildings: £0
• Furniture, fixtures and fittings: £0
• IT equipment: £23,000
• Right-of-use asset (lease): £0
• Total: £23,000

At 31 March 2024

• Land and buildings: minus £920,000
• Furniture, fixtures and fittings: minus £319,000
• IT equipment: minus £871,000
• Right-of-use asset (lease): minus £360,000
• Total: minus £2,470,000

Carrying value

31 March 2024

• Land and buildings: £345,000
• Furniture, fixtures and fittings: £0
• IT equipment: £302,000
• Right-of-use asset (lease): £763,000
• Total: £1,418,000

31 March 2023

• Land and buildings: £418,000
• Furniture, fixtures and fittings: £0
• IT equipment: £536,000
• Right-of-use asset (lease): £926,000
• Total: £1,880,000

10. Intangible assets

Cost or valuation

At 1 April 2024

• Assets under construction: £2,750,000
• Internally generated software: £7,808,000
• Total intangibles: £10,558,000

Additions

• Assets under construction: £1,938,000
• Internally generated software: £0
• Total intangibles: £1,938,000

Transfers

• Assets under construction: minus £3,581,000
• Internally generated software: £3,581,000
• Total intangibles: £0

Impairment

• Assets under construction: minus £176,000
• Internally generated software: £0
• Total intangibles: minus £176,000

At 31 March 2025

• Assets under construction: £931,000
• Internally generated software: £11,389,000
• Total intangibles: £12,320,000

Amortisation

At 1 April 2024

• Assets under construction: £0
• Internally generated software: minus £1,952,000
• Total intangibles: minus £1,952,000

Amortisation charge

• Assets under construction: £0
• Internally generated software: minus £1,613,000
• Total intangibles: minus £1,613,000

At 31 March 2025

• Assets under construction: £0
• Internally generated software: minus £3,565,000
• Total intangibles: minus £3,565,000

Carrying value

31 March 2025

• Assets under construction: £931,000
• Internally generated software: £7,824,000
• Total intangibles: £8,755,000

31 March 2024

• Assets under construction: £2,750,000
• Internally generated software: £5,856,000
• Total intangibles: £8,606,000

Intangible assets at 31 March 2025 relate to a suite of digital services that has been developed to enable Social Work England to carry out its regulatory role.

During the year 2024 to 2025, management deemed the development of part of our assets under development as fully operational. The related development cost was transferred from assets under construction to internally generated software and amortised over their useful economic life. The impairment amount relates to a software development project which was judged in 2024 to 2025 as no longer being technologically and economically viable.

Further development of the suite of digital services is ongoing and continues to be categorised as assets under construction. During the year additional development costs of £257,000 were recognised as an expense (2023 to 2024: £111,000)

Cost or valuation

At 1 April 2023

• Assets under construction: £568,000
• Internally generated software: £7,808,000
• Total intangibles: £8,376,000

Additions

• Assets under construction: £2,182,000
• Internally generated software: £0
• Total intangibles: £2,182,000

Transfers

• Assets under construction: minus £0
• Internally generated software: £0
• Total intangibles: £0

At 31 March 2024

• Assets under construction: £2,750,000
• Internally generated software: £7,808,000
• Total intangibles: £10,558,000

Amortisation

At 1 April 2023

• Assets under construction: £0
• Internally generated software: minus £390,000
• Total intangibles: £390,000

Amortisation charge

• Assets under construction: £0
• Internally generated software: minus £1,562,000
• Total intangibles: minus £1,562,000

At 31 March 2024

• Assets under construction: £0
• Internally generated software: minus £1,952,000
• Total intangibles: minus £1,952,000

Carrying value

31 March 2024

• Assets under construction: £2,750,000
• Internally generated software: £5,856,000
• Total intangibles: £8,606,000

31 March 2023

• Assets under construction: £568,000
• Internally generated software: £7,418,000
• Total intangibles: £7,986,000

Carrying value of material intangible assets

Case management

• 2024 to 2025 net book value: £3,908,000
• 2024 to 2025 average remaining useful life years: 6.26
• 2023 to 2024 net book value: £2,166,000
• 2023 to 2024 average remaining useful life years: 3.75

Registration and renewals

• 2024 to 2025 net book value: £2,364,000
• 2024 to 2025 average remaining useful life years: 3.17
• 2023 to 2024 net book value: £2,469,000
• 2023 to 2024 average remaining useful life years: 3.75

Public facing website and register

• 2024 to 2025 net book value: £1,008,000
• 2024 to 2025 average remaining useful life years: 3.52
• 2023 to 2024 net book value: £479,000
• 2023 to 2024 average remaining useful life years: 3.75

My Account and CPD

• 2024 to 2025 net book value: £544,000
• 2024 to 2025 average remaining useful life years: 2.75
• 2023 to 2024 net book value: £742,000
• 2023 to 2024 average remaining useful life years: 3.75

The assets have multiple components with different remaining useful lives, and so the average remaining life has been reported.

11. IFRS 16 - Leases

Leases for which IFRS 16 applies in full

Not later than one year (cash flows)

• 31 March 2025 property lease: £155,000
• 31 March 2024 property lease: £133,000

Later than one year and not later than 5 years (cash flows)

• 31 March 2025 property lease: £667,000
• 31 March 2024 property lease: £815,000

Later than 5 years (cash flows)

• 31 March 2025 property lease: £0
• 31 March 2024 property lease: £0

Total

• 31 March 2025 property lease: £822,000
• 31 March 2024 property lease: £948,000

Less future interest charges

• 31 March 2025 property lease: minus £52,000
• 31 March 2024 property lease: minus £79,000

Present value of obligations

• 31 March 2025 property lease: £770,000
• 31 March 2024 property lease: £869,000

Analysed as:

Payables: amounts falling due within 1 year

• 31 March 2025 property lease: £131,000
• 31 March 2024 property lease: £105,000

Payables: amounts falling due after more than 1 year

• 31 March 2025 property lease: £639,000
• 31 March 2024 property lease: £764,000

Total

• 31 March 2025 property lease: £770,000
• 31 March 2024 property lease: £869,000

12. Commitments

Commitments are the value of non-cancellable contracts not already on the statement of financial position, which commit Social Work England to expenditure in future periods.

12.1 Capital commitments

We had no capital commitments in the year ending 31 March 2025 (31 March 2024; nil)

12.2 Other financial commitments

Contracted financial commitments at 31 March not otherwise included in these accounts

Software licences

• 31 March 2025: £269,000
• 31 March 2024: £539,000

Total

• 31 March 2025: £269,000
• 31 March 2024: £539,000

The financial commitment at 31 March 2025 relates to the committed cost for the use of software licenseswhere a non-cancellable contract exists. 

13. Related party transactions

Department for Education

• 2024 to 2025: £12,105,000
• 2023 to 2024: £13,219,000

Social Work England is sponsored by the Department for Education and for the purposes of these accounts, the department is regarded as a related party. There were material transactions with the Department for Education in respect of grant-in-aid. In addition, Social Work England is co-sponsored by the Department of Health and Social Care, with which there were no financial transactions.

Compensation paid to management, expense allowances and similar items paid in the normal course of business are disclosed in the remuneration report. There were no other related financial transactions during 2024 to 2025.

14. Events after the reporting period date

The accounts were authorised for issue by the Accounting Officer on the date of the certification by the Comptroller and Auditor General. These accounts do not consider events after that date.

There were no adjusting or non-adjusting events between 31 March 2025 and the date of certification.