Report

Higher education sector development report 2025

insight featured image

UK universities are facing serious challenges. They're being encouraged to diversify their income streams, but changes to immigration law are reducing international student numbers. Franchising arrangements are also under scrutiny and apprenticeships are under threat. A small increase to tuition fees in England has been a welcome reprieve, but this is likely to be insufficient to overcome the sector’s financial worries.

Our latest annual report on the sector shares guidance on how higher education institutions can mitigate risks through rigorous planning and prepare for upcoming changes to financial reporting and audit requirements, as well as the broader education environment.

These are the key topics:

  • The financial sustainability of higher education
  • The impact of immigration policies on international students, and how US Government actions might have a positive affect on the UK sector
  • The new draft Education SORP and its effect on financial reporting in higher education
  • The changing debt landscape and how the sector is changing its approach
  • ESG reporting and employment tax
Higher Education developments report 2025

Higher Education developments report 2025

Download [9271 kb]

For more insight and guidance, or to offer feedback or suggestions on future editions, get in touch with our team.