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The principal purpose of UFS is to form the accounting records for the academic University, consisting of all the academic Departments, museums and collections, administrative and other services.

In addition, a number of other bodies use UFS for part or all of their accounting records, and the University uses UFS to record the detail of investments managed on behalf of other bodies.  In both cases the bodies concerned have a connection with the academic University but are responsible for preparing their own financial statements. They include Cambridge Assessment and Cambridge University Press (parts of the same legal entity as the academic University), subsidiary companies, trusts and charities, Cambridge Colleges, student societies and pension schemes.

The first segment of the account code is used to identify the Entity.


Associated bodies






University (used by all University Departments)

Associated bodies

The principal associated bodies using UFS are listed below. (There are many others that do not use UFS.)

  • Graduate Union
  • University Sports & Social Club
  • Friends of Scott Polar Research Institute
  • University of Cambridge Dental Practice Limited
  • Veterinary School Trust
  • Colleges, Cambridge Assessment and other organisations (to the extent of their investment in the Cambridge University Endowment Fund, CUEF)

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