MAT CFOs are increasingly using the DfE’s Integrated Curriculum and Financial Planning (ICFP) framework to assess financial sustainability.

Key findings and trends include:

• Budget pressures: Almost 70% of schools and trusts cite balancing the budget as their biggest challenge (NGA survey).
• Rising costs: Staffing, energy, and operational costs continue to reduce financial headroom.
• Controllable spend: After teaching staff, catering is one of the largest cost categories within ICFP benchmarks.
• Strategic response: Many trusts are standardising non-classroom services to reduce cost variability, improve forecasting, and strengthen oversight, while maintaining safeguarding and quality.

Effective catering provision helps trusts maintain operational consistency, manage costs, and safeguard quality across the trust.