Annual report and accounts 2025 to 2026

Contents

• Overview from the chair and chief executive
• Performance report
  • Performance overview
  • Performance analysis

• Accountability report
  • Corporate governance report
  • Directors' report
  • Board composition
  • Statement of the board and Accounting Officer's responsibilities
  • Remuneration and staff report
  • The Certificate and Report of the Comptroller and Auditor General to the Houses of Parliament
• Financial statements
  • Statement of comprehensive net expenditure
  • Statement of financial position
  • Statement of case flows
  • Statement of changes in taxpayers' equity
  • Notes to the financial statements

Performance overview

This section of the report explains our purpose, how we are organised and summarises our performance against our objectives. Overall, our performance for 2025 to 2026 was in line with what we set out to achieve in our business plan for the year.

Our purpose and activities

We are the specialist regulator for social workers in England, focused on protecting the public and enabling positive change in social work.

Part 2 of the Children and Social Work Act 2017 (‘the Act’) and the Social Workers Regulations 2018 (‘the Regulations’) set out our powers and obligations. The Regulations were amended in December 2022.

We operate as a non-departmental public body and are classified as a central government organisation. We work within a framework document [1] agreed with our sponsor the Department for Education, in consultation with the Department of Health and Social Care. The Department for Education has policy responsibility for child and family social workers. The Department of Health and Social Care has policy responsibility for adult social workers.

As stated in the Act, and like the other health and care regulators, our overarching objective is the protection of the public.

We have the following objectives:

• protect, promote and maintain the health, safety and wellbeing of the public
• promote and maintain public confidence in social workers in England
• promote and maintain professional standards for social workers in England

The Regulations detail the framework within which we regulate social workers.

We are responsible for:

• setting education and training standards and approving training courses
• setting professional standards
• maintaining a register of all social workers in England
• protecting the title of social worker
• running a fitness to practise system
• monitoring and reporting on continuing professional development (CPD)
• approving post qualifying courses and specialisms

[note 1] Our framework document is to be updated in 2026 in line with the findings from the Independent Review of Social Work Regulation.

Our fitness to practise process

To be a social worker in England, a person must be registered with us and be ‘fit to practise’. By ‘fit to practise’ we mean that this person can practise safely and effectively because they have the relevant:

• skills
• knowledge (including knowledge of the English language)
• character, and
• health

Anyone can raise a concern with us about a social worker’s fitness to practise. We receive a high volume of concerns about issues we cannot investigate. We only investigate concerns about a social worker’s fitness to practise. If a concern is not about a registered social worker, the concern is closed before becoming a referral.

Once a concern is considered a referral, this will move through the following 5 parts of our fitness to practise process, each of which has different thresholds, processes and outcomes. We define these as:

• Triage: where referrals we receive are assessed to determine whether the triage test is met, and a case should be further investigated.
• Investigation: cases that pass the triage test are further investigated, and readied for consideration by case examiners.
• Case examination: where case examiners apply the realistic prospect test, and determine whether a case can close, be disposed of with the consent of the social worker, or referred to a hearing.
• Hearings: cases referred by case examiners are prepared for hearing, and a panel of adjudicators considers what, if any, action should be taken in relation to a social worker’s registration.
• Case review: where social workers who have been suspended or placed on conditions of practice have these restrictions on practice monitored.

The full fitness to practise process is shown in a flowchart on our website.

Professional Standards Authority for Health and Social Care

The Professional Standards Authority for Health and Social Care (PSA) oversees our regulatory activities. It reviews and scrutinises our performance against the standards of good regulation. It also reviews decisions made by our adjudicators and can refer them to the High Court for further consideration.

In March 2026 the PSA published its annual monitoring review of Social Work England for January to December 2025. We met 16 out of the 18 standards of good regulation. The review reflected that we continue to perform well across all areas of our work, especially in:

• setting of standards and guidance
• our work in education and training
• equality, diversity and inclusion

We did not meet one of the fitness to practise standards. The PSA acknowledged the work we have done to improve timeliness in our fitness to practise processes but recognised we continued to face challenges in this area. For more detail on the work we have undertaken, see pages 36 to 45.

The PSA also determined that we did not meet all requirements for standard 13, as we paused our review of 2.5% of CPD records submitted to us by social workers for the second consecutive year, and have not yet put an alternative system in place. The PSA acknowledged that we have assurance that social workers submitted 2 pieces of CPD, along with at least one piece of peer reflection. They also understood our reasons for pausing the 2.5% review, to release capacity to undertake the work to redesign our CPD process.

In 2026 to 2027 we will review a sample of up to 3% of CPD records following the close of the renewal period on 30 November 2026.

We will continue to consider our longer-term approach to CPD review and will engage further with social workers, employers and sector partners as this work develops. This will also take account of the outcome of the Independent Review of Social Work Regulation.

Independent Review of Social Work Regulation

Part 2 of the Children and Social Care Act (2017), requires an Independent Review of Social Work Regulation to consider how effectively Social Work England is meeting its overarching objectives and delivering its core regulatory functions. These include registration, professional standards, education and training standards and fitness to practise.

In November 2025, the Department for Education announced that Dame Annie Hudson would lead the Independent Review of Social Work Regulation.

The review engaged with stakeholders across the social work sector, including people with lived experience, employers, educators and practitioners, as well as with us as the regulator.

At the time of writing, the review is ongoing. It will conclude with a report and recommendations, which are expected to be published in summer 2026. The findings will inform our next strategy and our future direction.

Our guiding principles

• Equality, diversity and inclusion is embedded in all that we do - driving positive change, valuing diversity and representing society.
• We will listen to, engage with and co-produce alongside those who are directly impacted by our work.
• We will learn through data and the use of insight to understand our impact and inform our plans.
• We will use every opportunity to maintain and improve efficiency and effectiveness in the way we work, to ensure the best use of our funding and provide value for money.

We have established a National Advisory Forum to act as a critical friend and help us achieve inclusive decision-making. In 2025 to 2026 we recruited a new cohort of National Advisory Forum members. Their involvement has improved the quality and representativeness of our decision-making and policy development.

Our values and behaviours

Our values and behaviours shape and steer how we work. We are proud of our values and what they mean to us. In 2025 to 2026, we launched a new behaviours framework to underpin our values and help us maintain and develop our positive organisational culture. See page 47 for more detail.

Fearless

Influence and drive change where needed.

Behaviours

• Be innovative
• Be improvement focused

Independent

Carry out our work without undue influence from anyone.

Behaviours

• Be purpose driven
• Be decisive

Ambitious

Have high aspirations for the social work profession, for regulation and for ourselves.

Behaviours

• Be goal-oriented
• Be a catalyst for success

Integrity

Work with integrity in every aspect of our business.

Behaviours

• Be accountable
• Be inclusive

Collaborative

Work with experts in the social work profession.

Behaviours

• Be a team player
• Be engaged in partnership working

Transparent

Be honest and open about what we’re doing and how we’re doing it. Seek and act on feedback.

Behaviours

• Be open
• Be honest

Our leadership team

• Chief Executive and Accounting Officer: Colum Conway
• Executive Director Professional Practice and External Engagement: Sarah Blackmore
• Executive Director Regulation: Philip Hallam
• Executive Director People and Business Support: Linda Dale

Performance summary

Our current strategy sets out our ambitions for the period 1 April 2023 to 31 March 2026.

The strategy focused on 3 strategic themes where we aimed to have an impact:

• prevention and impact - seeking to prevent harm as an increasing focus in how we regulate
• regulation and protection - ensuring our regulation is fair, transparent and strikes the right balance between proportionality and protection
• delivery and improvement - focusing on continuous improvement and efficiency

This year’s annual report and accounts reports on our performance at the end of this strategy period. Annual business plan objectives were set for each strategic theme.

Overall, our performance for 2025 to 2026 was broadly in line with what we set out to achieve in our business plan. We met 10 of 11 of our business plan objectives (see pages 30 to 48) and achieved 15 of 18 of our key performance indicator targets (see pages 23 to 27).

Whilst we await the recommendations of the Independent Review of Social Work Regulation, work was paused on the development of our next strategy. Plans to consult on our education and training standards and development of our new approach to CPD were also paused, pending the outcome of the review.

Performance summary: prevention and impact

Building trust and confidence in social work and regulation

Targeted engagement remained central to our regulatory approach during 2025 to 2026. We reached over 8,000 professionals through a series of national sessions focusing on our requirements for continuing professional development and fitness to practise, alongside regional sessions and stakeholder conversations. We used data and frontline insight to tailor engagement towards strengthening understanding of our regulatory role, sharing emerging risks and supporting improved practice.

We also hosted 5 roadshows bringing together social workers, employers and wider stakeholders to share their thoughts on a range of topics relevant to our regulation including CPD, education and training and fitness to practise. Together these activities reflected our commitment to open, collaborative regulation – ensuring the sector’s voice shapes how we work.

Our Change the Script campaign continued to support our objective to build and maintain public trust in social work. Phase 2 of the campaign generated over 70 pieces of media coverage sharing positive stories of social work. Phase 3, delivered in March 2026, shared further case studies which highlighted the breadth of settings in which social workers operate.

Social Work Week 2026, held in March, brought together 5,394 participants from across the sector in 18 co-produced sessions, creating a national moment to celebrate the profession and gather insight on emerging practice issues. The event demonstrated our commitment to inclusive, partnership-led engagement.

Building the evidence base for regulation

We commissioned 3 independent research projects to explore the following topics and published the findings:

• practice educator [2] training
• the emerging use of artificial intelligence (AI) in social work education and practice
• the concept of seriousness in fitness to practise.

To complement our research into the emerging use of AI we hosted initial discussions with a range of sector leaders to consider the use of AI in social work including the opportunities and risks.

Alongside this, we began work to develop our first research strategy and agreed the structure and remit of a new stand-alone research function. We have also established the Alliance Research Network with social work and social care regulators across the UK. This work is:

• expanding our evidence base
• informing internal decision-making
• strengthening our ability to contribute to public policy through relationships with government, employers and professional bodies

[note 2] Definition: Practice educators are social workers who provide support, guidance, and oversight to social work students during their practice placements. They help students understand the theory they have learned in the classroom and apply this in a practical setting. This is important to make sure students have the practical skills that are essential for effective social work practice.

Advancing our approach to CPD

We progressed a comprehensive review of our approach to CPD, gathering feedback from social workers which indicates broad support for redeveloping our model. We decided to pause to understand how the outcomes of the Independent Review of Social Work Regulation could influence this work. We acknowledge the concerns raised by the PSA regarding the impact of this delay. We look forward to consulting in the year ahead and setting out our vision for CPD once the outcome of the Independent Review of Social Work Regulation is known. In 2026 to 2027 we will review a sample of up to 3% of CPD records following the close of the renewal period on 30 November 2026.

Improving education and training quality

We continued to work with our Education and Training Advisory Forum (ETAF) on a broad range of issues relating to social work education and training.

We introduced a new inspection model for approved mental health professional (AMHP) and best interests assessor (BIA) courses. Between October 2025 and February 2026, we completed reapproval of all BIA courses. We began reapproving AMHP courses in March 2026.

In November 2025, we published preparing for practice: social work education in England which shares our learnings from the last 5 years. This publication captures our unique perspective as the regulator for social work in England. It spotlights learning from our first full reapproval cycle of 257 qualifying social work courses. It shares data from our approval and monitoring of education providers and explores how social work education is evolving in response to changes across wider society.

We also progressed a comprehensive review of our education rules and guidance. A consultation is planned for summer 2026.

Understanding the practice educator landscape

Practice educators play a central role in the future of the social work profession, supporting and guiding emerging practice and helping ensure social work students are able to meet the professional standards.

We know from our inspection process that social work students’ experiences on placement are variable, and practice education is inconsistent. As the regulator for education and training in social work, it is important for us to understand how the standards can be applied in a more effective and consistent way.

To build our understanding of current arrangements, we held in person and online events and conducted a survey which received responses from over 4,400 social workers. This, alongside the research we commissioned, has produced the most comprehensive evidence base on the practice educator role so far. The findings will inform decisions on our regulatory approach and future research on placement quality and assessment.

Pages 29 to 36 provide more detail about our 2025 to 2026 objectives and performance in relation to prevention and impact.

Performance summary: regulation and protection

We had another successful annual registration renewal period. 97.6% of social workers successfully renewed their registration and submitted the required CPD.

Our fitness to practise teams continued to make meaningful progress against our strategic objectives, although we faced ongoing challenges in managing demand and achieving timeliness.

Managing increased demand in triage

2,670 concerns were raised at the initial triage stage of fitness to practise in 2025 to 2026, a 38% increase compared to 1,935 received in the previous year. At the start of the business year, we launched a full review of our approach across triage and investigations. This is the first time we have undertaken such a significant review of our processes since we became the regulator. This review was needed as we could see in December 2024 that referral volumes were beginning to rise significantly and a backlog was developing. Alongside the review, we brought in additional fixed term resource to assist with the significant number of new referrals.

Despite making 59% more triage decisions than the previous year, the volume of new referrals grew concurrently and, for most of the year, outpaced our output. The impact of this was that the open caseload at the triage stage was higher at the end of 2025 to 2026 than at the end of the previous year. We continued to respond to this growth and in the final month of the business year, we started to have an impact on the caseload by addressing more cases than at any time previously.

The review of our approach in triage and investigations is planned to conclude in April 2026 with recommendations for new ways of working to meet rising referral volumes, as well as addressing other areas for improvement. We are confident this will contribute to a positive impact on timeliness in triage.

Research to understand reasons for the sustained increase in referrals, including liaison with other regulators who have seen similar increases, also commenced during the year.

Improving effectiveness and maintaining quality

Actions taken to improve timeliness and maintain quality across the various stages of the fitness to practise process included:

• Recruitment of additional resource within all our fitness to practise teams.
• Implementation of new public guidance to streamline requests for information when referrals are made to us.
• Consultations on revised impairment and sanctions guidance. [3]
• The implementation of a new decision-making framework for case examiners.
• Introduction of a new service delivery plan in triage and investigations to prioritise activities through the year, maintaining a focus on key projects and metrics.

[note 3] Definition: When considering the outcome of a fitness to practise case a decision‑maker will need to consider if a social worker's fitness to practise is impaired and if so, what sanction should be imposed on the social worker. In some cases, a social worker's fitness to practise may not be impaired so no sanction is required. This guidance helps decision-makers consider these outcomes.

Building efficiency and long-term capability at the hearings stage

Improving our capacity to progress cases through hearings remained a critical priority during 2025 to 2026, given the number of cases awaiting conclusion at this stage of the fitness to practise process.

Over the course of the year, we increased the number of staff available to schedule and service hearings and recruited and inducted more than 58 additional panel members and legal advisers. These actions improved resilience and supported increased hearing activity, particularly in the second half of the year, although the full impact will be realised over a longer timeframe.

We also progressed a project to reprocure our external legal services, as well as moving from a single provider to 2.

A key development was the establishment of an in-house legal advocacy team, which will be responsible for preparing and presenting all our interim order applications [4], and reviews of orders imposed. This investment was designed to increase our control over hearings capacity and reduce reliance on external providers. While benefits in throughput and cost will fall primarily in 2026 to 2027, this change represents an important step towards a more sustainable hearings model.

New guidance on an adjudicator consensual disposal process [5] was consulted on in autumn 2025. This process will be introduced in April 2026 and will allow adjudicators and social workers (in suitable cases) to reach an agreed outcome without the need for a final hearing. This will offer a more proportionate route for appropriate cases.

We evaluated our pilot of 2 person panels, introduced as part of our work to improve hearings efficiency last year. This looked at holding some final hearings with 2 adjudicators rather than 3. Evaluation identified benefits in resource utilisation and scheduling, and we are now building on last year’s work and embedding this approach into standard operating practice.

The coming year will focus on realising the benefits of this year’s investment by embedding new working practices and arrangements including the procurement of more than one legal provider.

Pages 36 to 45 provide more detail about our 2025 to 2026 objectives and performance in relation to regulation and protection.

[note 4] Definition: Interim orders are only needed when concerns about a social worker’s fitness to practise are so serious that, if the social worker continued to practise without restriction, public safety would be put at risk or there would be a risk to the social worker themselves.

[note 5] Definition: Adjudicator consensual disposal is a process where Social Work England and the social worker (or their representative, if applicable) will be able to reach an outcome on a case without the need for a full final hearing, if the adjudicator agrees.

Performance summary: delivery and improvement

We made significant progress in strengthening the foundations that underpin how we operate as an organisation by:

• improving our planning processes
• advancing our digital ambitions
• embedding a stronger culture

To secure the resources we need to deliver our regulatory responsibilities efficiently, effectively and support longer-term financial resilience, we completed a consultation on proposals to increase the fees paid by social workers and those applying to join our register. This received nearly 8,000 responses. After careful consideration of the feedback, we proceeded to implement the proposed changes. Fees were increased on 1 December 2025 and will increase incrementally each subsequent year until 2029. This will ensure we have a more balanced and stable funding base, aligned to our cost of operation.

We faced challenges in scaling up our activity quickly enough during the year to fully utilise the additional funding in the short term. As we cannot hold reserves, adjustments were made to our grant-in-aid to re-balance the respective contributions of government and registrants to the cost of our regulation. A major focus in the year ahead will be to strengthen forward planning and enable effective utilisation of our resources.

Business planning and strategy

We redesigned our annual business planning cycle to improve clarity and strengthen accountability and oversight. We used the improved approach for the first time in developing our 2026 to 2027 business plan.

We also made progress in developing our next strategy by strengthening our understanding of the opportunities and challenges facing the organisation. We have paused work on this so our next strategy can reflect the findings of the Independent Review of Social Work Regulation.

Digital, data and technology

Following an external review in 2025 we established a dedicated programme and developed our digital, data and technology (DDaT) strategy, clarifying our ambition to become a more user-focused, data-driven, agile and secure regulator over the next 3 years. The work is designed to enable more efficient delivery of services and better experiences for social workers, employers and the public.

Key workstreams focused on design, data, technology, people and governance.

We addressed immediate capacity and capability gaps, and defined what we need our digital, data and technology investment to deliver for the organisation and those who use our services.

We delivered a number of targeted digital improvements. This included new functionality to enable staff to communicate directly with stakeholders through our case management system, enhancements to support the inspection of social work education and training courses, and the introduction of a new system to support payroll processing for our partners. We also worked to meet accessibility standards across our digital communications platforms and provided tailored accessibility training to staff.

While most user-facing improvements will be delivered over future years, the progress made during 2025 to 2026 has strengthened our underlying capability and provided greater clarity about priorities and outcomes. It ensures we will be better positioned to translate our digital ambitions into tangible benefits for users.

Organisational culture

We launched a new behaviours framework and cultural change programme and actively involved our people in shaping its implementation. Leadership development and engagement through our staff networks have supported early adoption. Feedback indicates that most colleagues are taking active steps to align with the framework.

We were also awarded our first Gold Talent Inclusion and Diversity Evaluation (TIDE) Award. We are proud of this external recognition of sustained progress in embedding inclusive practices since we began the TIDE journey in 2021.

In 2026 to 2027 we will continue to understand the impact of our cultural change programme on employee experience and organisational performance.

Pages 46 to 48 provide more detail about our 2025 to 2026 objectives and performance in relation to delivery and improvement. Pages 87 to 89 provide more detail about our people policies.

How we measure and report performance

We use data and insight to understand our progress, improve our work and ensure accountability for the public money we spend. Our performance framework is built around a set of key performance indicators (KPIs) aligned to the objectives and deliverables set out in our annual business plan. These indicators provide clear measures of progress and help us to assess the difference our work is making.

Our business plan objectives are focused on clear deliverables and measurable outcomes, making it easier to see the intended impact of our work and how it contributes to public protection and improved regulation.

We place a strong emphasis on continuous learning and improvement. We use performance data to reflect on how well we are delivering our functions and inform the refinement of our KPIs, ensuring that they remain relevant, meaningful and focused on the areas of greatest impact.

We track delivery against our objectives and KPIs by reporting quarterly to the board and publishing updates on our website. This reporting cycle enables effective oversight, scrutiny and challenge, and ensures that performance issues are identified and addressed in a timely way.

This framework enables us to monitor performance effectively, report transparently on our progress, and drive continuous improvement in how we deliver our regulatory responsibilities.

During 2025 to 2026, we met 15 of our 18 KPI targets. We have continued to perform strongly across most areas of our regulation. Performance at some stages of the fitness to practise process was affected by the high rate of referrals, high caseloads and resourcing challenges. This had an impact on our timeliness at the triage stage and, in the final 2 quarters of the year, also at the case examination stage.

We monitor financial performance as a key part of our overall framework. We were at risk of not meeting our budget variance target of 1.5% due to:

• timing of key funding decisions, which led to additional income
  streams becoming available during the course of the year
• challenges in being able to step up activity
• timeliness of recruitment

We met the target by making in-year adjustments to grant-in-aid.

Key performance indicators

Education and training key performance indicator

Key performance indicator: Time taken from end of course inspection to regulator decision [6]
2025 to 2026: Actual: 47 working days median (target: less than or equal to 60 working days median)
2024 to 2025: Actual: 47 working days median (target: no target set as it was not a KPI)
2023 to 2024: Actual: 54 working days median (target: no target set as it was not a KPI)

[note 6] This is a new KPI for 2025 to 2026 replacing completed course reapproval decisions.

Registration key performance indicators

Time taken to approve registration and restoration applications

Key performance indicator: Time taken to approve UK registration applications
2025 to 2026: Actual: 3 working days median (target: less than or equal to 10 working days median)
2024 to 2025: Actual: 3 working days median (target: less than or equal to 10 working days median)
2023 to 2024: Actual: 3 working days median (target: less than or equal to 10 working days median)

Key performance indicator: Time taken to approve restoration applications
2025 to 2026: Actual: 7 working days median (target: less than or equal to 20 workin days median)
2024 to 2025: Actual: 6 working days median (target: less than or equal to 20 working days median)
2023 to 2024: Actual: 3 working days median (target: less than or equal to 20 working days median)

Time taken to answer emails and phone calls

Key performance indicator: Time taken to answer emails
2025 to 2026: Actual: 2 working days median (target: less than or equal to 5 working days median)
2024 to 2025: Actual: 2 working days median (target: less than or equal to 5 working days median)
2023 to 2024: Actual: 2 working days median (target: less than or equal to 5 working days median)

Key performance indicator: Time taken to answer phone calls
2025 to 2026: Actual: 2 working days median (target: less than or equal to 5 working days median)
2024 to 2025: Actual: 2 working days median (target: less than or equal to 5 working days median)
2023 to 2024: Actual: 2 working days median (target: less than or equal to 5 working days median)

Fitness to practise key performance indicators

Key performance indicator: Time taken to complete triage
2025 to 2026: Actual in Q4 2026: 27 weeks median (target: less than or equal to 26 weeks median by March 2026)
2024 to 2025: Actual in Q4 2025: 21 weeks median (target: not previously reported – we had a different KPI in 2024 to 2025)
2023 to 2024: Actual in Q4 2024: 19 weeks in median (target: not previously reported – we had a different KPI in 2023 to 2024)

Key performance indicator: Time taken to complete investigation
2025 to 2026: Actual in: Q4 2026: 49 weeks median (target: less than or equal to 54 weeks median by March 2026)
2024 to 2025: Actual in Q4 2025: 59 weeks median (target: not previously reported - we had a different KPI in 2024 to 2025)
2023 to 2024: Actual in Q4 2024: 66 week median (target: not previously reported - we had a different KPI in 2023 to 2024)

Key performance indicator: Time taken to complete the case examination process
2025 to 2026: Actual: 15 weeks median (target: less than or equal to 12 weeks median)
2024 to 2025: Actual: 12 weeks median [7] (target: less than or equal to 12 weeks median)
2023 to 2024: Actual: 9 weeks median [7] (target: less than or equal to 12 weeks median)

Key performance indicator: Time taken from receipt of concern to final outcome at case examination
2025 to 2026: Actual: Q4 2026: 148 (target: less than or equal to 92 weeks median by March 2026)
2024 to 2025: Actual: Q4 2025: 98 (target: not previously reported - we had a different KPI in 2024 to 2025)
2023 to 2024: Actual Q4 2024: 93 (target: not previously reported - we had a different KPI in 2023 to 2024)

Key performance indicator: Time from receipt of concern to final fitness to practise outcome at hearing
2025 to 2026: Actual: 232 weeks median (target: no target set - monitor only)
2024 to 2025: Actual: 212 weeks median (target: not previously reported - we had a different KPI in 2024 to 2025)
2023 to 2024: Actual: 165 weeks median (target: not previously reported - we had a different KPI in 2023 to 2024)

Key performance indicator: Time taken to approve interim orders
2025 to 2026: Actual: 18 working days median (target: less than or equal to 20 working days median)
2024 to 2025: Actual: 18 working days median (target: less than or equal to 20 working days median)
2023 to 2024: Actual: 18 working days median (target: less than or equal to 20 working days median)

[note 7] Figures are re-presented from previously published due to a change in the calculation methodology in 2025 to 2026. Previous figures were 13 weeks for 2024 to 2025 and 10 weeks for 2023 to 2024.

Organisational key performance indicators

Key performance indicator: Time taken to complete Freedom of Information requests
2025 to 2026: Actual: 99% within deadline (target: more than or equal to 90% within deadline)
2024 to 2025: Actual: 99% within deadline (target: more than or equal to 90% within deadline)
2023 to 2024: Actual: 100% within deadline (target: more than or equal to 90% within deadline)

Key performance indicator: Time taken to complete Subject Access Requests
2025 to 2026: Actual: 100% (target: more than or equal to 90% within deadline)
2024 to 2025: Actual: 100% (target: more than or equal to 90% within deadline)
2023 to 2024: Actual: 100% (target: more than or equal to 90% within deadline)

Key performance indicator: Corporate complaints response time
2025 to 2026: Actual: 97% within 20 working days (target: more than or equal to 80% within 20 working days)
2024 to 2025: Actual: 91% within 20 working days (target: more than or equal to 80% within 20 working days)
2023 to 2024: Actual: 90% within 20 working days (target: more than or equal to 70% within 20 working days) achieved

Key performance indicator: Staff retention rate over previous 12 months
2025 to 2026: Actual: 89% (target: more than or equal to 80%)
2024 to 2025: Actual: 87% (target: more than or equal to 80%)
2023 to 2024: Actual: 86% (target: more than or equal to 80%)

Key performance indicator: Days lost per person to sickness absence over last 12 months
2025 to 2026: Actual: 7 days per person (target: less than or equal to 7.8 days per person)
2024 to 2025: Actual: 8 days [8] per person (target: less than or equal to 8.1 days per person)
2023 to 2024: Actual: 8.9 days per person (target: less than or equal to 5.4 days per person)

Key performance indicator: Year-end variance to budget
2025 to 2026: Actual: 0.0% (target: +/- 1.5%)
2024 to 2025: Actual: 2.8% (target: +/- 1.5%)
2023 to 2024: Actual: 0.1% (target: +/- 1.5%)

Key performance indicator: System availability excluding planned outages
2025 to 2026: Actual: 99.9% (target: more than or equal to 99%)
2024 to 2025: Actual: 99.9% (target: more than or equal to 99%)
2023 to 2024: Actual: 99.9% (target: more than or equal to 99%)

[note 8] Figure re-presented from 7.9 days as previously reported. This is due to retrospective changes being captured on the system after the data had been compiled and reported.

Summary of key risks and issues

In 2025 to 2026, our overall risk landscape was broadly similar to the previous year. Our most significant corporate risks related to:

• timeliness within the triage and investigations stages of fitness to practise
• managing our budget
• cyber security

Timeliness within the triage and investigations stages of fitness to practise

Timeliness within the triage and investigations stages of fitness to practise remained a key risk during 2025 to 2026.

Delays at these early points in the fitness to practise process can have a significant impact on complainants, witnesses, and social workers as well as implications for public confidence and regulatory effectiveness. Prolonged uncertainty is distressing for those involved and can undermine trust in our role as a regulator.

High volumes of incoming concerns, alongside the complexity of cases and capacity pressures, continued to affect the speed at which cases progressed. The operational impact of this risk is reflected in our performance against timeliness measures set out in the performance analysis on pages 36 to 38.

During the year, as detailed elsewhere in the performance report, we strengthened our understanding of the causes of delay and took steps to address them. While these actions have established a strong foundation for improvement, the scale of demand and the time required for changes to take full effect means that this risk remains a key area of focus.

Managing our budget

The ability to effectively plan and manage our annual budget remained a key area of focus during 2025 to 2026. Over the course of the year, the risk of underspend materialised due to a combination of factors, including:

• the timing of key decisions, which led to additional income streams becoming available during the course of the year
• our ability to scale up operational activity at sufficient pace to fully utilise the additional income, due to recruitment timescales and supplier constraints

As set out on page 24, we made in-year budget adjustments to meet our target to maintain variance to within 1.5% of budget at year-end.See page 75 for how we mitigated this risk.

During the year, we took steps to increase our delivery capacity and capability by recruiting to new roles and commencing re-procurement of 2 external legal services suppliers. We also enhanced in-year financial monitoring. These actions support risk mitigation in the year ahead.

Cyber security

Similar to most other organisations, the risk of a successful cyber, ransomware or socially engineered attack represents a major threat to our operations and the security of personal data that we hold. We have multiple layers of protection in place which meant that there were no breaches and this risk did not materialise.

In 2025 to 2026, we focused on improving visibility and knowledge of current cyber threats and strengthening our prevention, detection and response. We procured and implemented a security operations centre to support horizon scanning and cyber security. We delivered training to our board and implemented regular reporting to the audit and risk assurance committee.

For further information on our corporate risks and mitigations, see the accountability report on page 71 to 75.

Sustainability and the environment

Social Work England has reported on climate-related financial disclosures consistent with HM Treasury’s Task Force on Climate Related Financial Disclosures (TCFD) aligned disclosure application guidance. This guidance interprets and adapts the framework for the UK public sector.

We aim to be a sustainable organisation that contributes positively to challenges facing society and the environment. We are committed to sustainable development as a guiding principle within our work. This means meeting the needs of the present without compromising the ability of future generations to meet their own needs.

We are located in Sheffield within the clean air zone and with good public transport links, connected by bicycle lanes. Our neighbourhood benefits from Sheffield City Council’s ground-breaking Grey to Green environmental and economic development strategy. We are a tenant of North Bank, leasing 17,785 square feet, or 30% of the building. This multi-occupancy office building has an Energy Performance Certificate rating of C, valid until 2031.

Our sustainability plan for 2023 to 2026 combines both of the following:

• our corporate social responsibilities
• our environmental, social and governance commitments

The plan aligns with the greening government commitments and focuses on near-term areas that we can most influence and build upon in future years. These commitments include action by our people within local communities, procurement, decarbonisation and waste minimisation. Social Work England does not consider climate to be a principal risk, and has therefore complied with the TCFD recommendations and recommended disclosures around:

• governance: recommended disclosures (a) and (b)
• risk management: recommended disclosures (a) to (c)
• metrics and targets: recommended disclosures (b)

Governance

Our board provides strategic oversight of the sustainability plan with support and advice from the audit and risk assurance committee (ARAC). ARAC is responsible for both of the following:

• reporting to our board on the sustainability plan development and implementation
• providing oversight of our approach to managing sustainability risks

The executive director for people and business support sponsors our sustainability plan. The executive leadership team is responsible for the following:

• assessing climate-related risks and opportunities within strategy development, business planning and risk appetite
• approving the sustainability plan and annual action plan
• how we need to respond and adapt to climate-related risks
• monitoring delivery and ensuring we mitigate risks
• ensuring we maximise opportunities

Risk management

We considered the likely impact of climate change, and the risks and opportunities this presents to our organisation and our role.

We have identified that our operations could be affected by the cost of energy, new technology and the increasing risk of severe weather events such as flooding. Climate change has not been identified as a principal risk, nor a significant component of any principal risk or material to our operation in the near-term.

Our climate related risks are monitored through our ongoing horizon-scanning and risk identification and management processes.

Read more about our risk management approach on page 71.

Metrics, targets and reporting

We report our progress bi-annually to ARAC and our board. 2025 to 2026 is the first year that we have submitted quarterly returns on greening government commitments into the cross-sector framework through the Department for Education. We are a member of the Department for Education arm’s length bodies greening government commitments quarterly forum.

Our report on sustainability performance for 2025 to 2026 follows statutory requirements. It is in accordance with HM Treasury‘s Government Financial Reporting Manual and Sustainability Reporting Guidance (SRG), subject to the information we can fully disclose.

Mitigating climate change: working towards Net Zero by 2050

Greenhouse gas emissions

We have calculated carbon emissions for our energy related activities and business travel using the Greenhouse Gas Protocol’s corporate standard. All our energy emissions fall under scope 3 of the UK greenhouse gas emissions reporting.

• Scope 1 direct emissions is not applicable as we do not own energy sources or hire or lease car fleets.
• Scope 2 emissions are indirect emissions from the generation of purchased energy. Our lease agreement does not give us operational control over our energy, gas and water suppliers and therefore scope 2 is not applicable to our organisation.
• Scope 3 emissions are all indirect emissions not included in scope 2, that occur as a consequence of our activity but are not owned or controlled by us.

Consumption

We have made a commitment to hybrid working. This achieves work-life balance for people and delivers benefits for us towards delivering our sustainability plan.

This approach and being a leasehold tenant in a multi-occupancy building, provides context to the year-to-year changes in our consumption reported below. We are dependent on the landlord supplying us with meter readings. Therefore, where estimates are made for reporting purposes and where data has not previously been supplied by the landlord, this is reconciled and updated in future periods.

In 2025 to 2026 the total cost of electricity is based on actual usage.

Gas usage is based on meter readings for the whole building. Usage has been apportioned based on the floor space we occupy, which is 30%.

Electricity

+7% movement since 2023

• 2025 to 2026: 153,363 Kilowatt hours
• 2024 to 2025: 96,134 Kilowatt hours
• 2023 to 2024: 116,234 Kilowatt hours [note 2]
• 2022 to 2023: 143,319 Kilowatt hours [note 1]

[Note 1] The cost of electricity was significantly higher in 2022 to 2023 as the landlord issued invoices based on estimated usage.

[Note 2] The landlord carried out a reconciliation and issued a credit note in respect of estimated costs which had been overcharged in 2022 to 2023. This credit note was used against 2023 to 2024 invoiced costs.

Gas

• 2025 to 2026: 139,007 Kilowatt hours
• 2024 to 2025: 193,776 Kilowatt hours
• 2023 to 2024: not available
• 2022 to 2023: not available

Carbon Dioxide (CO2) electricity

-9.2% movement since 2023

• 2025 to 2026: 27.15 Tonnes
• 2024 to 2025: 22.4 Tonnes
• 2023 to 2024: 27.3 Tonnes
• 2022 to 2023: 29.9 Tonnes

Carbon Dioxide (CO2) gas

• 2025 to 2026: 25.43 Tonnes
• 2024 to 2025: 35.7 Tonnes
• 2023 to 2024: not available
• 2022 to 2023: not available

Expenditure (electricity)

-50.4% movement since 2023

• 2025 to 2026: £51,600
• 2024 to 2025: £26,976
• 2023 to 2024: £50,889
• 2022 to 2023: £104,086

Expenditure (gas)

• 2025 to 2026: £10,397
• 2024 to 2025: £14,234
• 2023 to 2024: not available
• 2022 to 2023: not available

The changes to our energy consumption in 2025 to 2026 have been affected by the level of service provided by our landlord. 3 out of 4 boilers were out of service during the winter period and to compensate for this we had to rely on portable space heaters to ensure that our office space was heated to a suitable temperature. This reduced gas consumption and increased our usage of electricity.

Where we have control over our energy consumption, to increase energy efficiency, we use LED lights that switch on and off according to room occupancy. We have adjusted light sensor timings in meeting rooms to prevent unnecessary energy usage. Fixtures and fittings we purchased during 2025 to 2026 had a high energy efficiency rating.

Our consumption of finite resources (water, energy and raw materials) is limited to water and energy. Our total expenditure on finite resources is reported as ‘utilities’ within our operating expenditure on page 121 of the financial statements.

To highlight energy use within our organisation and become more sustainable, we continued to deliver our ‘Turn Teal’ internal communications campaign. This campaign supports the actions laid out in our sustainability plan.

Business travel

We are committed to hybrid and flexible working and the work-life balance it brings people. This commitment supports our efforts towards net zero by 2050. Travel is minimised by using video conferencing for hearings, board meetings and other stakeholder meetings where appropriate.

We promote use of public transport as the more environmentally friendly and economically viable option through our travel and expenses policy. Emissions linked to travel slightly increased in the past year; this is in line with increased engagement activity as reported on page 30 of the performance analysis. We saw an increase in use of taxi, rail and bus and a reduction in car journeys compared to 2024 to 2025.

Means of transport

Car

• 2025 to 2026: £5,763
• 2025 to 2026 (tonnes of CO2e): 3.45
• 2024 to 2025 (tonnes of CO2e): 3.71
• 2023 to 2024 (tonnes of CO2e): 2.92
• 2022 to 2023 (tonnes of CO2e): 3.55
• 2021 to 2022 (tonnes to CO2e): 2.15

Taxi, rail and bus

• 2025 to 2026: £49,372
• 2025 to 2026 (tonnes of CO2e): 6.20
• 2024 to 2025 (tonnes of CO2e): 3.59
• 2023 to 2024 (tonnes of CO2e): 6.46
• 2022 to 2023 (tonnes of CO2e): 6.49
• 2021 to 2022 (tonnes to CO2e): 0.21

Air

• 2025 to 2026: £5,482
• 2025 to 2026 (tonnes of CO2e): 2.98
• 2024 to 2025 (tonnes of CO2e): 2.50
• 2023 to 2024 (tonnes of CO2e): 2.60
• 2022 to 2023 (tonnes of CO2e): 2.47
• 2021 to 2022 (tonnes to CO2e): 0.11

Total

• 2025 to 2026: £60,617
• 2025 to 2026 (tonnes of CO2e): 12.63
• 2024 to 2025 (tonnes of CO2e): 9.80
• 2023 to 2024 (tonnes of CO2e): 11.98
• 2022 to 2023 (tonnes of CO2e): 12.51
• 2021 to 2022 (tonnes to CO2e): 2.47

Breakdown of air travel

Domestic short haul (economy)

• 2025 to 2026 distance travelled (miles): 5,842
• 2024 to 2025 distance travelled (miles): 5,472
• 2023 to 2024 distance travelled (miles): 5,257
• 2025 to 2026 (tonnes to CO2e): 2.98
• 2024 to 2025 (tonnes to CO2e): 2.40
• 2023 to 2024 (tonnes to CO2e): 2.31

International short haul (economy)

• 2025 to 2026 distance travelled (miles): 0
• 2024 to 2025 distance travelled (miles): 328
• 2023 to 2024 distance travelled (miles): 974
• 2025 to 2026 (tonnes to CO2e): 0
• 2024 to 2025 (tonnes to CO2e): 0.10
• 2023 to 2024 (tonnes to CO2e): 0.29

Total

• 2025 to 2026 distance travelled (miles): 5,482
• 2024 to 2025 distance travelled (miles): 5,800
• 2023 to 2024 distance travelled (miles): 6,231
• 2025 to 2026 (tonnes to CO2e): 2.98
• 2024 to 2025 (tonnes to CO2e): 2.50
• 2023 to 2024 (tonnes to CO2e): 2.60

Waste management

From 1 April 2025 to 31 March 2026, we produced 1.28 tonnes of combined waste. 40% of this is general waste, 0.51 tonnes. This has reduced significantly from 0.94 tonnes in the previous year. Improved waste segregation and management have contributed to this reduction. In other waste, we recorded 0.22 tonnes of food waste, 0.23 tonnes of paper recycling and 0.32 tonnes of mixed recycling. We have continued to focus on reducing packaging in our purchases and have increased the use of refillable and reusable products.

No waste goes to landfill. 100% is sorted for re-use and recycling. Any waste that cannot be re-used or recycled is incinerated to generate energy. The total cost of waste management during the year 2025 to 2026 was £1,794 (£1,276 2024 to 2025).

Single-use plastics

In line with the government’s 25-year environment plan, we are committed to reducing consumer single-use plastics and use plastic-free packaging wherever possible. Our hydro taps encourage staff to use reusable water bottles and glasses. We provide reusable crockery and facilities to store and reheat food to encourage homemade lunches.

In 2025 to 2026, we began to collate data on purchasing of single-use plastic, recording purchases of 29,552 items. In 2026 to 2027 we intend to change our purchasing practices and benchmark with other similar-sized organisations to further reduce our use of single-use plastics.

Paper use

We seek to reduce the use of paper by taking a digital-first approach. Where we use paper, we limit its consumption by requiring double-sided printing. Our paper supply was replenished in 2025 to 2026 with 22 reams of recycled paper.

Reducing our water use

Our use of water is monitored and billed as part of our utilities service charge. We calculate usage on a pro-rated square footage basis. We understand from the landlord that historical issues concerning the lack of water metering have now been resolved. Water meter readings were available to the landlord at the end of 2025 to 2026 and therefore we anticipate being able to report on our water use in 2026 to 2027. We manage our water use to our best abilities by having hydro taps and dishwasher facilities installed.

Sustainable procurement

Our commercial approach delivers effective procurement and contract management that:

• secures value for money
• minimises our environmental impact
• promotes sustainability and social value

We comply with all applicable legislative requirements and always strive to improve our knowledge in this area. The new Procurement Act 2023 came into force on 24 February 2025. All commercial staff received training from our sponsor department and the Government Commercial College including ‘Deep Dive’ training on the changes to procurement policy and practice. The requirements of the Social Value Act 2013 are embedded into our procurement and compliance processes.

Where practical, we use the Crown Commercial Service framework contracts to establish suppliers’ compliance with environmental standards. When undertaking new procurement, we ensure that business cases include an analysis of modern slavery risks. We apply best practice to identify high risk areas as described in the government modern slavery guidance and use the Home Office’s Modern Slavery Assessment Tool.

Nature recovery and biodiversity

We do not have any natural capital or landholdings. Our sustainability plan includes a commitment to raise awareness of opportunities to protect and restore biodiversity. In 2025 to 2026 this was delivered through a new learning module for staff.

Reducing environmental impacts from ICT and digital

As a predominantly cloud‑based organisation, we do not maintain on‑premise servers or significant physical digital infrastructure, which reduces the volume and complexity of ICT waste generated.

All ICT equipment reaching end of life during the year was made available for reuse through our buy back scheme for employees. A total of 75 devices were sold to our people during 2025 to 2026.

As a result, all disposals are categorised as reuse, and no ICT waste was sent to landfill or incineration. While we are able to identify the number of devices disposed of through this route, we do not yet systematically capture complete data on the associated mass (tonnes) or net financial value.

We recognise that this is a new mandatory reporting requirement and are working with our internal teams and suppliers to improve data capture and reporting processes.

To monitor emissions from our digital services, we rely on information provided through the emissions impact dashboard of our third-party supplier. The ICT hosting data available to us for records a total climate impact of 1.61 tCO2e (metric tonnes of carbon dioxide equivalent) for 2025 to 2026.

Communities and partnerships

As part of our sustainability plan, we have a volunteering policy in line with our values and status as a public body.

Employer supported volunteering gives employees the chance to:

• build connections with their local communities
• give back to society
• develop new skills

At the same time, it contributes to the achievement of our sustainability priorities. The scheme entitles all employees to 1 day of paid volunteering leave each year. In 2025 to 2026, 12 days were taken up for paid volunteering.

We continue to explore how to strengthen charity engagement. Following internal consultation with employees this year, we plan to introduce payroll-giving in 2026 to 2027, allowing employees to donate directly to charity from their salary.

Adapting to climate change

In 2025 to 2026, we engaged our board and our people in learning and development about climate change. This involved carbon literacy training delivered by the Department for Education for board members and a sustainability learning module for our people.

We have no natural capital or landholdings. As a tenant of a multioccupancy building, we do not have direct control of decisions about energy supply. Nor do we have direct control over measures to protect the building and its surroundings from the impact of climate change.

The main climate risk we have identified that may affect our operations is the increased risk of local flooding to our offices in North Bank, Sheffield. More broadly, climate change continues to be an aggravator to our financial resources corporate risk and may potentially increase business continuity incidents. Our business continuity arrangements address this risk and enable us to quickly move to a model of home-based working.

Corporate governance report

Here we explain our governance structure and how it supports us to achieve our objectives.

This section of the report includes information about our nonexecutive directors. It confirms the chief executive’s responsibilities as Accounting Officer and how they are assured. It outlines our governance framework, including the work of the board and its committees and it assesses the risks to the organisation.

The corporate governance report has 3 sections:

1. Directors’ report
2. Statement of Board and Accounting Officer’s responsibilities
3. Governance statement

The report on personal information breaches is on page 62.

Directors’ report

How Social Work England is organised

Our chair, board and chief executive have decision-making authority at board level as per the governance framework. Our executive leadership team and staff support them in discharging their duties.

Board and committee structure as of 31 March 2026

Our board ensures effective arrangements are in place to provide assurance on risk management, governance and internal control. It has sub committees on:

• audit and risk assurance
• policy
• remuneration

The committees support the board with its leadership, direction and a steer on our overall strategy. The board works to a governance framework agreed with our sponsor, the Department for Education, in consultation with the Department of Health and Social Care. It also works in accordance with Managing Public Money published by HM Treasury.

Board composition

On 31 March 2026, the membership of the board comprised:

• the chair, Dr Andrew McCulloch
• the deputy chair, Dr Adi Cooper
• 5 non-executive directors
• the chief executive, Colum Conway

Our chair, Dr Andrew McCulloch, was appointed on 20 September 2024 by the Secretary of State for Education. His term of office runs until 19 September 2027. He is supported by deputy chair, Dr Adi Cooper.

In June 2025, 3 new board members were appointed: Cheryl Hobson, Amrat Khorana and Chris Nicholson. Our board made minor amendments to its terms of reference to clarify the responsibilities associated with the deputy chair role.

The board agreed to extend the tenure of the existing boardroom apprentice, pending a decision about future sponsorship of the UK programme by the Ministry of Housing, Communities and Local Government.

Register of interests

We maintain a register of interests that details our board members’ company directorships and other significant interests.

All executive directors have also declared their outside interests for the period 1 April 2025 to 31 March 2026. They did so for the purposes of ensuring full disclosure regarding related party transactions.

See page 131 in the financial statements.

Report on personal information breaches

As a non-departmental public body, we are required to report personal data related incidents in our annual report.

This reporting is in accordance with the standard disclosure format issued by the Cabinet Office. We also regularly report to our audit and risk assurance committee.

We had 53 personal data related incidents this financial year (2024 to 2025: 52). None of these incidents met the threshold of risk that required us to report them to the Information Commissioner’s Office (ICO). This is consistent with 2024 to 2025.

Most of our data incidents relate to errors in our communications. We continue to make improvements to our systems and to the training provided to employees in order to address this. We continue to look for opportunities to improve both our systems and employee training.

Statement of the board and Accounting Officer’s responsibilities

Under the Children and Social Work Act 2017, the Secretary of State for Education has directed Social Work England to prepare for each financial year a statement of accounts in the form and on the basis set out in the Accounts Direction. The accounts are prepared on an accruals basis and must give a true and fair view of the state of affairs of Social Work England and of its income and expenditure, Statement of Financial Position and cash flows for the financial year.

In preparing the accounts, the Accounting Officer is required to comply with the requirements of the Government Financial Reporting Manual and in particular to:

• observe the Accounts Direction issued by the Secretary of State for Education, including the relevant accounting and disclosure requirements, and apply suitable accounting policies on a consistent basis
• make judgements and estimates on a reasonable basis
• state whether applicable accounting standards as set out in the Government Financial Reporting Manual have been followed, and disclose and explain any material departures in the accounts
• prepare the accounts on a going concern basis and confirm that the Annual Report and Accounts as a whole is fair, balanced and understandable and take personal responsibility for the Annual Report and Accounts and the judgements required for determining that it is fair, balanced and understandable

The Secretary of State for Education has designated the Chief Executive as Accounting Officer of Social Work England. The responsibilities of an Accounting Officer, including responsibility for the propriety and regularity of the public finances for which the Accounting Officer is answerable, for keeping proper records and for safeguarding Social Work England’s assets, are set out in Managing Public Money published by the HM Treasury.

As the Accounting Officer, I have taken all the steps that I ought to have taken to make myself aware of any relevant audit information, and to establish that Social Work England’s auditors are aware of that information. So far as I am aware, there is no relevant audit information of which the auditors are unaware.

As the Accounting Officer, I confirm that the annual report and accounts as a whole is fair, balanced and understandable and that I take personal responsibility for the annual report and accounts and the judgments required for determining that it is fair, balanced and understandable.

Governance statement

The purpose of the governance statement

Our governance statement describes the corporate governance, risk management and assurance frameworks we used in the 2025 to 2026 financial year. It identifies our compliance with our responsibilities for risk management and internal control systems. These responsibilities are set out in the Corporate Governance for Central Departments Code of Good Practice and the Treasury’s handbook Managing Public Money. They also follow the audit and risk assurance committee handbook and UK government’s The Orange Book: management of risk – principles and concepts.

Our board

Our board oversees the full range of our regulatory responsibilities, including all of the following:

• setting professional standards and standards for education and training for social workers
• establishing and running a fitness to practise system
• holding a register of social workers in England

Our board holds the chief executive and executive leadership team to account and provides our strategic steer. It oversees our performance and use of resources and ensures a sound system of internal control and risk management. Our board also provides strategic oversight of the sustainability plan with support and advice from the audit and risk assurance committee (ARAC). Please see page 49 for further details of our board’s governance of our sustainability plan.

We provide our board with quarterly performance reports and data that track our performance against business objectives. Publishing quarterly enables our board to see trends and performance within the year and against previous years. This year, our board has been satisfied that it has been able to compare this year’s performance with last year.

The Secretary of State appoints the chair and non-executive members under paragraph 2, schedule 3 of the Children and Social Work Act 2017. These appointments are subject to the Public Appointments Order in Council 2019.

As such they must comply with the Governance Code on Public Appointments. Each board member brings a distinct set of skills and expertise. Their areas of expertise include:

• health and social care
• social work
• regulation
• policy
• finance
• risk management
• law
• business planning

Our governance arrangements

Our board met regularly and kept the effectiveness of our system of risk management and internal control under review. Our board and its committees received regular reports on performance, risk management and assurance. This diagram shows the governance arrangements in place for the period 1 April 2025 to 31 March 2026.

Audit and risk assurance committee

• Membership: 3 non-executive directors
  • Ann Harris (chair) (until 18 July 2025)
  • Cheryl Hobson (chair) (from 25 July 2025)
  • Dr Sue Ross (until 31 October 2025)
  • Simon Lewis
  • Amrat Khorana (from 31 October 2025)
• Attendees: chief executive, executive director, people and business support and internal and external audit teams, boardroom apprentice
• Met: 4 times

The audit and risk assurance committee provides assurance to our board in the areas
of audit, risk management, governance and internal control. It acts only in an advisory capacity and has no executive or decision-making powers.

Remuneration committee

• Membership: 3 non-executive directors
  • Dr Sue Ross (chair)
  • Adi Cooper (until 31 October 2025)
  • Chris Nicholson (from 31 October 2025)
  • Simon Lewis
• Attendees: chief executive and chair of our board as requested, executive director, people and business support
• Met: 3 times

The remuneration committee provides assurance to our board in the areas of remuneration, performance,
people and culture. It acts only in an advisory capacity and has no executive or decision‑making powers.

Policy committee

• Membership: 2 non-executive directors, 2 executive directors, 2 National Advisory Forum members and 1 co-opted member
  
  • Dr Adi Cooper (chair)
  • Chris Nicholson (from 31 October 2025)
  • Phil Hallam - executive director, regulation
  • Sarah Blackmore - executive director, professional practice and external engagement
  • Rachael Clawson - National Advisory Forum member (until 19 September 2025)
  • Cathy West - National Advisory Forum member (from 5 December 2025)
  • Lynn Romeo - co-opted member
• Attendees: chief executive and chair of our board as requested, boardroom apprentice
• Met: 4 times

The policy committee provides assurance to our board with regard to the process and content of our policy programme. It acts only in an advisory capacity and has no executive or decision‑making powers.

Social Work England board

• Membership: 7 non-executive board members and chief executive
  
  • Dr Andrew McCulloch (chair)
  • Dr Adi Cooper (deputy chair)
  • Cheryl Hobson (appointed 16 June 2025)
  • Amrat Khorana (appointed 16 June 2025)
  • Simon Lewis
  • Chris Nicholson (appointed 16 June 2025)
  • Dr Sue Ross
• Attendees: boardroom apprentice
• Met: 5 times for regular board meetings, plus an additional awayday

Our board provides leadership, direction and a steer on our overall strategy. It ensures effective arrangements are in place to provide assurance on risk management, governance and internal control.

Performance of our board and its committees

We hold our board meetings in public using video conferencing. 7 members of the public and 9 of our employees observed a board meeting during 2025 to 2026.

In accordance with high standards of corporate governance good practice, our board conducts regular appraisals of its performance. The recommendations from the external review of board effectiveness in 2023 to 2024 have been implemented and the improvement plan was closed at the board meeting on 13 March 2026. The next self-appraisal will be conducted following the conclusion of the Independent Review of Social Work Regulation.

Board members have met with the Independent Review of Social Work Regulation team and have engaged with Dame Annie Hudson to inform the review process. The findings to this review are expected in 2026.

The following policies were reviewed as part of the board’s regular policy review cycle:

• code of conduct policy
• board declarations of interest and conflict resolution policy
• gifts and hospitality policy
• travel and expenses policy
• whistleblowing (internal) policy
• whistleblowing (prescribed person) policy and role of our board

In accordance with its training plan, our board received bespoke training on the following areas:

• equality, diversity and inclusion
• carbon literacy
• information governance

Audit and risk assurance committee

The committee’s terms of reference were reviewed in February 2026 with no changes made. Key areas of focus for the audit and risk assurance committee during 2025 to 2026 were all of the following:

• digital, data and technology programme and strategy
• scrutiny and advising the board on business and key decisions
• budget management in-year
• accounts and audit preparation
• management judgement and estimates
• internal audits
• external audit, annual audit plan, progress updates and value for money papers
• scrutiny of the annual report and accounts
• internal quality assurance, feedback and complaints
• key findings and plan to further develop the assurance framework
• corporate risk review, deep dives and risk appetite
• data protection and information governance
• oversight of our sustainability plan
• cyber-security

As part of ongoing good practice, the committee chair produced a year-end report. Due to changes in membership, the committee decided to defer its effectiveness review until 2026 to 2027.

Remuneration committee

Over the course of 2025 to 2026, the committee has taken a key role in advising on all of the following:

• remuneration and pay remit
• delivery of our people strategy
• culture and employee engagement
• broader workforce issues and risks, including sickness absence, recruitment and retention

Policy committee

During 2025 to 2026, the committee terms of reference were reviewed, no changes were required. The committee advised on topics such as:

• the implications of the government social care reform agenda for our role and regulation
• education and training priorities, including our ongoing review of the education and training standards and the implementation of our new inspection model for AMHP and BIA courses
• the learnings from our first round of inspections of social work courses in our preparing for practice: social work education in England report
• our work to build a more in-depth knowledge of the practice education landscape to inform our plans for regulating specialist and advanced practice
• our review of our approach to continuing professional development (CPD)
• our engagement strategy, including key milestones such as Social Work Week 2026

Board member attendance in 2025 to 2026

Attendance at board and committee meetings over the year is recorded as the following:

Dr Andrew McCulloch, Chair

• Social Work England board meetings attended: 5 out of 5
• Audit and risk assurance committee meetings attended: not applicable
• Policy committee meetings attended: 1 out of 4*
• Remuneration committee meetings attended: 3 out of 3*

Colum Conway, Chief Executive Officer

• Social Work England board meetings attended: 5 out of 5
• Audit and risk assurance committee meetings attended: 4 out of 4*
• Policy committee meetings attended: 1 out of 4*
• Remuneration committee meetings attended: 2 out of 3*

Dr Adi Cooper, Non-executive Director

• Social Work England board meetings attended: 5 out of 5
• Audit and risk assurance committee meetings attended: not applicable
• Policy committee meetings attended: 4 out of 4
• Remuneration committee meetings attended: 3 out of 3

Cheryl Hobson, Non-executive Director

• Social Work England board meetings attended: 4 out of 4
• Audit and risk assurance committee meetings attended: 2 out of 2
• Policy committee meetings attended: not applicable
• Remuneration committee meetings attended: not applicable

Dr Sue Ross, Non-executive Director

• Social Work England board meetings attended: 5 out of 5
• Audit and risk assurance committee meetings attended: 2 out of 2
• Policy committee meetings attended: not applicable
• Remuneration committee meetings attended: 3 out of 3

Simon Lewis, Non-executive Director

• Social Work England board meetings attended: 4 out of 5
• Audit and risk assurance committee meetings attended: 4 out of 4
• Policy committee meetings attended: not applicable
• Remuneration committee meetings attended: 3 out of 3

Amrat Khorana, Non-executive Director

• Social Work England board meetings attended: 4 out of 4
• Audit and risk assurance committee meetings attended: 2 out of 2
• Policy committee meetings attended: not applicable
• Remuneration committee meetings attended: not applicable

Chris Nicholson, Non-executive Director

• Social Work England board meetings attended: 4 out of 4
• Audit and risk assurance committee meetings attended: not applicable
• Policy committee meetings attended: 2 out of 3
• Remuneration committee meetings attended: 1 out of 1

*This denotes attendance by the chair and chief executive officer as contributors not as committee members.

Collectively 5 board members also observed 8 meetings of committees they were not members of, to support induction, wider knowledge and learning.

Board members also attended 5 private strategy meetings. They participated in 2 strategic planning sessions and met with the team leading the Independent Review of Social Work Regulation.

Management control activities

Our framework agreement sets out our delegated authorities, which the Department for Education reviews annually. The chief executive has delegated responsibility from our board for leading the organisation on an everyday basis. He is the executive decision maker at board level. The chief executive determines which duties are discharged by members of the executive leadership team, through line management arrangements. The executive leadership team works with our board to discharge duties as a collective.

The executive leadership team meets fortnightly to provide strategic and operational oversight of progress and performance. They also hold monthly business performance review meetings, which heads of function join on a quarterly basis. The executive leadership team reviews risks monthly, agreeing to escalate to our board when appropriate.

These management control systems have been in place for the period 1 April 2025 to 31 March 2026 and up to the date of approval of the annual report and accounts.

In addition, during 2025 to 2026 we undertook a review of our organisational assurance framework to ensure it meets evolving needs and provides meaningful value. Proposals for the future framework were approved by the executive leadership team and the audit and risk assurance committee in February 2026.

Whistleblowing policy

We have a whistleblowing policy in place, supported by mandatory training for all of our people in the organisation. This enables them to raise concerns in confidence and without fear of detriment. This policy is reviewed annually to ensure it remains up to date with legislation and reflects any learning. We promote a culture where our people feel able to speak up, and offer a number of ways in which they can do this.

Our partners also have a raising concerns and whistleblowing policy included in the partner handbook.

We also have an anti-fraud, anti-bribery and anti-corruption policy and a gifts and hospitality policy. We review and update these policies annually, with approval by the audit and risk assurance committee and board. Everyone working with, and for us, has mandatory anti-fraud, anti-bribery and anti-corruption training.

Risk management

Context

Our risk management approach aligns with our purpose of protecting the public and raising standards across social work in England. It also aligns with the principles set out in the HM Treasury’s Orange Book.

Our approach involves all of the following:

• identifying and managing risks at strategic (corporate) and operational levels
• using our risk appetite to determine our risk response
• integrating assurance and internal control review
• creating an organisation-wide culture that builds increasing risk maturity

As part of our strategic decision-making process, executive directors individually own and manage each strategic risk. The executive leadership team highlights risks for the audit and risk assurance committee to discuss and challenge, via a schedule of “risk deep dives”. We also apply shared learning from the Department for Education arm’s length body risk lead meetings.

Risk appetite statement

Our board and executive leadership team decide the level of risk we are willing to accept as we pursue our objectives. They review this risk appetite annually or in the event of strategy change. We balance the cost of mitigating each risk with the impact of it being realised.

Our risk appetite is reflective of all of the following:

• our role as a regulator
• our strategy
• the controls and assurances we have in place
• our resources
• external factors

Our risk appetite for 2026 to 2027 will reflect the parameters above. The new risk appetite statement comes into effect in summer 2026.

Corporate risk register

Our risk register outlines our risk environment. It helps us to keep in place the mitigations and controls to manage risks effectively. Our risk appetite enables sound, consistent judgement and decision-making.

While we categorise our risks, we recognise the interplay between different risks. There is potential for risk mitigations in one area to alter risk in another area.

Our risk categories

• Financial governance
• Strategic approach
• Processes
• Statutory functions
• Innovation and change
• Credibility
• Cyber security
• People and culture
• Governance and compliance
• Equality, diversity and inclusion

Corporate risks

Outlined below are the most pertinent risks to our regulatory role for the period ending 31 March 2026. We have taken action to mitigate these risks and expect to see the impact of our actions in the future.

Education provision

Risk: Our work in policy and standards does not lead to improvement in social work education.

What we have done to mitigate this risk in the 2025 to 2026 business year:

• analysed and published learning from our course inspections
• asked more detailed questions in our annual monitoring process to better understand shifting dynamics and trends
• advanced a comprehensive review of our education and training rules, standards and guidance, supported by extensive external engagement
• delivered a substantial programme of activity to strengthen our understanding of practice education to determine the regulatory levers that can best support and recognise the practice educator role

Trend since April 2025: Stable

External environment

Risk: We fail to be ready to respond to strategic, political or workforce changes.

What we have done to mitigate this risk in the 2025 to 2026 business year:

• continually monitored the political and media landscape to stay abreast of, and consider any regulatory risks associated with, key and developing issues that could impact regulation and social work
• through the policy committee, explored the implications of external policy priorities and Social Work England’s position as the regulator
• worked to develop our research strategy, ready for implementation in 2026 to 2027

Trend since April 2025: Stable

Registration demand

Risk: We are unable to meet registration demand and process renewals and applications within reasonable timescales with existing resources.

What we have done to mitigate this risk in the 2025 to 2026 business year:

• improved how we record information within our case management system, to make processes more efficient
• recruited temporary staff to ensure we can continue to work efficiently and effectively during busy periods

Trend since April 2025: Decrease

Timeliness and quality within triage and investigations

Risk: We cannot achieve quality and timeliness within triage and investigations.

What we have done to mitigate this risk in the 2025 to 2026 business year:

• developed approaches to performance management across both triage and investigations teams
• conducted a process review across triage and investigations
• undertook research on social worker engagement and reasons for referrals
• additional resource put in place

Trend since April 2025: Increase

Our people and capacity

Risk: We do not have the capacity and resources, skills set, talent development and sustainable people strategy that we need to effectively deliver our business and strategic objectives.

What we have done to mitigate this risk in the 2025 to 2026 business year:

• completed delivery of our people strategy for 2023 to 2026
• recruited additional partners to support our regulatory activity
• recruited new staff to support our digital, data and technology work

Trend since April 2025: Stable

Cultural shift

Risk: As we continue to evolve and develop as an organisation, we inadvertently lose aspects of our culture that we consider to be positive and important.

What we have done to mitigate this risk in the 2025 to 2026 business year:

• implemented actions from our annual people engagement survey
• launched our new behaviours framework as part of a wider programme to preserve and build upon positive aspects of our culture

Trend since April 2025: Stable

Cyber security

Risk: A cyber, ransomware or socially engineered attack that reaches beyond our business continuity programme and prevents us from operating.

What we have done to mitigate this risk in the 2025 to 2026 business year:

• implemented remaining recommendations from the cybersecurity audit, including a new security operations centre
• introduced regular reporting to improve visibility and knowledge of cyber threats and how they potentially impact us

Trend since April 2025: Increase

Managing our budget

Risk: We are unable to plan and manage our annual budget effectively.

What we have done to mitigate this risk in the 2025 to 2026 business year:

• maintained regular liaison and reporting to ARAC, the board, and the Department for Education
• enhanced monitoring of budgets and delivery plans for external suppliers
• implemented in-year adjustments to grant-in-aid to manage emerging underspend positions
• progressed procurement plans for two legal service providers to strengthen delivery flexibility and resilience for future years

Trend since April 2025: Increase

Financial resources

Risk: The lack of certainty about future funding levels makes it difficult to plan effectively and carry out our work efficiently, particularly within fitness to practise.

What we have done to mitigate this risk in the 2025 to 2026 business year:

• consulted on and increased our registration fees
• worked with Department for Education to establish budget and grant-in-aid for 2026 to 2027

Trend since April 2025: Decrease

Effectiveness of the internal control framework

As Accounting Officer, I review the effectiveness of our system of internal control. My review is informed by the work of the internal auditors, by feedback from the executive directors, assistant directors and heads of functions who have responsibility for the development and maintenance of the internal control framework and by comments made by the National Audit Office in their audit completion report. We are subject to review by the National Audit Office, including statutory audit and value for money reports. We are also subject to oversight by the Department for Education and provide the department with regular reporting on risk, performance and budget monitoring as well as our contribution towards greening government commitments.

Internal audit

Out of the 6 audits conducted this financial year, 4 received substantial assurance or good progress and 2 received reasonable assurance. Internal audit reports to our board and audit and risk assurance committee were as follows.

Level of assurance: Substantial

• Stakeholder engagement
• Payroll
• Performance reporting

Level of assurance: Good progress

• Follow up audit

Level of assurance: Reasonable

• Fitness to practise - decision-making [12]
• Sickness absence

RSM UK conducted our internal audit in 2025 to 2026. Based on their reviews during the year, their end of year report stated that we have an adequate and effective framework for risk management, governance and internal control. RSM UK identified further enhancements to ensure that the framework remains adequate and effective. During 2025 to 2026, we agreed management actions to address the findings from the internal audit.

To ensure the highest standards, we complemented internal audits from RSM UK with our own quality assurance programme, aligned with Social Work England’s quality assurance framework. These activities, as approved by the executive leadership team, focused on detailed process reviews and audits of our regulatory functions. The outcomes were shared and discussed by the audit and risk assurance committee which was satisfied with the level of assurance these activities provided.

[note 12] Following the amendments to the regulations and rules in 2022, this review focussed on the controls in processes in place for managing Voluntary Removals and power to review case examiner decisions.

Conclusion

As Accounting Officer, I am responsible for reviewing the effectiveness of Social Work England’s system of internal controls as set out in the governance statement. Social Work England has not suffered from any significant internal control failures during 2025 to 2026. The systems for risk management and internal control have been in place during 1 April 2025 to 31 March 2026 and up to the date of approval of the annual report and accounts.

My review of the effectiveness of the system of internal controls was informed by all of the following:

• assurance from executive directors that they have acted in accordance with their delegations and the operation of our governance framework
• independent assurance from our internal auditors in their annual audit report
• scrutiny and advice provided by the audit and risk assurance committee
• discussion of the annual report and accounts with the audit and risk assurance committee and board in June 2026

Based on my review of the evidence I am assured that we have a strong system of governance, risk management and internal controls to support the delivery of our strategy.

Opinion on financial statements

I certify that I have audited the financial statements of Social Work England for the year ended 31 March 2026 under the Children and Social Work Act 2017.

The financial statements comprise Social Work England’s:

• Statement of Financial Position as at 31 March 2026
• 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 policies

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 2026 and its net 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 thereunder

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 2024. 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.

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 board and Accounting Officer for the financial statements

As explained more fully in the Statement of the board and Accounting Officer’s Responsibilities, the board and the Accounting Officer are 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 issued 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 issued under the Children and Social Work Act 2017
• 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 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 regulations
  • detecting and responding to the risks of fraud
  • 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 the Children and Social Work Act 2017 and Managing Public Money
• 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 Social Work England. The key laws and regulations I considered in this context included the Children and Social Work Act 2017, Managing Public Money, relevant employment law and pensions legislation.

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, the Audit and Risk Assurance Committee and in-house legal counsel 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.
• I addressed the risk of fraud in revenue recognition; and used 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. 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.

Report

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: 6 July 2026