Capital Accountant in Birmingham

Job summaryAn exciting opportunity has become available for a Capital Accountant to join our well established Finance Team.The successful applicanthas lead financial responsibility for monitoring
and managing the Trust's annual capital programme and medium-term capital
investment programme, comprising a significant portfolio of capital schemes and
associated capital resources.Applicants must be a professionally qualified accountant (CIMA, CIPFA, ACA, ACCA or equivalent) along with having significant post qualification experience in financial management / accountancy including substantial experience of working in a complex NHS financial environment.Please note, artificial intelligence can be a useful tool to support your application, however, all examples and statements provided must be truthful, factually accurate and taken directly from your own experience. Where plagiarism has been identified (presenting ideas and experiences of others or generated by AI as your own) applications may be withdrawn.**In person interviews will be held in Brierley Hill on Thursday 22nd October 2026**Main duties of the jobWest Midlands Ambulance Service University NHS Foundation Trust is committed to creating an inclusive, supportive, and accessible workplace for everyone where our colleagues feel empowered to succeed.Each person plays a vital part to ensuring our organisation meets the differing needs of our communities ultimately enabling us to save lives. We acknowledge that a workforce that reflects the communities that it serves provide better patient care and we are therefore looking for self-motivated, enthusiastic people from all backgrounds that care about making a difference to our patients.We are committed to diversity and inclusivity at all levels. We are proud to have maintained Disability Confident Leader status and as part of our commitments to this we guarantee to invite all applicants who meet the essential criteria for a role to attend assessment or interview. If you have a disability or learning difficulty, and prefer to disclose it, please feel free to do so in your application. You can also contact the Recruitment Team via email at if you wish to have a confidential discussion. We use this information, with your permission, to ensure you are fully supported during the recruitment process.The Trust is proud to hold the Silver Award for a Dyslexia Friendly workplace and are committed to supporting our Armed Forces community and have signed up to the Step Into Health initiative. We welcome applications from Armed Forces Veterans and Service leavers.About usIf this position involves a regulated activity it will require an Enhanced Disclosure & Barring Service check. The disclosure will, where appropriate to the role, include information against the Independent Safeguarding Authority barred lists for working with children, adults or bothWhere a Disclosure & Barring Service (DBS) check is required for the post, all applicants are required to cover the cost of the check.The cost of a Standard or Basic check is 22.76 and is payable to our online provider at the time that the DBS application is submitted.We do endeavour to respond to all candidates on an individual basis. Therefore we do ask for your co-operation and patience whilst the short listing process takes place. After the closing date please ensure you check your emails (including junk mail) regularly as contact is usually made via this method.We are proud to offer flexible working options to support our colleagues to have a greater choice in when, where and how they work. During your interview we will explore this with you and discuss your individual needs and how this could be facilitated for this role to benefit patient experience, service delivery and the work-life balance of colleagues.DetailsDate posted01 October 2026Pay schemeAgenda for changeBandBand 7Salary
49,387 to 56,515 a year
ContractPermanentWorking pattern

Full-time

Reference numberC Job locationsAmbulance HeadquartersWaterfront Business ParkBrierley HillWest MidlandsDY5 1LXUnited KingdomJob descriptionJob responsibilitiesSpecialist advice, guidanceProvide technical financial / accounting
advice and guidance to Directors, Senior Managers, project managers and the FIG
on all aspects of capital accounting.Review all capital expenditure to ensure
the correct accounting treatment is applied.Ensure VAT is recovered where eligible,
in accordance with current VAT legislation liaising with specialist VAT
advisors as requiredLiaise with external auditors and other
professional advisors with respect to transactions whose nature requires highly
specialist technical advice with regard to accounting treatment.Lead the development and review of the
Trust's capital accounting framework, policies, procedures and financial
controls, identifying areas requiring change as a result of developments in
accounting standards, NHS financial policy, regulatory requirements, audit
findings and organisational priorities.Develop recommendations for changes to
capital financial governance and present these to the appropriate senior
management and governance forums for approvalProvide input and advice on capital
accounting, investment options and modelling in the appraisal of new capital
schemes. Provide capital Project Managers and
other non-finance staff with advice and guidance on the capital ordering and
capital accounting processes. Capital PlanningDevelop and maintain the financial
framework and timetable for capital planning, business-case development,
approval, monitoring and year-end delivery.Lead the development of the Trust's
annual capital programme and medium-term capital investment plan, assessing
competing investment requirements, affordability, available capital resources,
delivery capacity, financial risks and the alignment of proposed investments
with Trust strategy.Responsibility for setting, maintaining
and monitoring the financial profile of the capital programme within the
overall capital resource allocation approved by the Trust.Formulate and recommend changes to
capital budgets, expenditure profiles and forecasts within delegated authorityImplement NHSE annual and medium-term
capital planning guidance requirementsCapital ReportingAnalyse highly complex financial,
accounting and business information relating to capital investment proposals
and provide expert recommendations on financial, accounting, affordability and
resource implications.Maintain oversight of the financial
position of the Trust's portfolio of capital schemes and advise senior
management on affordability, prioritisation and deliveryPrepare capital expenditure analysis for
the FIG and for external reporting to NHSE via monthly monitoring returns. Trust Capital Expenditure Control TotalsIdentify emerging financial risks within
the capital programme and determine corrective action, escalating only matters
requiring senior management or executive decision, to ensure the Trust remains
within its Capital Departmental Expenditure Limit (CDEL)Financial Management and investment
decisionsEvaluate complex capital business cases,
challenge assumptions, assess risks and benefits, and advise senior managers
and FIG on preferred options.Challenge capital project managers,
budget holders and senior managers where proposed expenditure, project scope,
financial assumptions, forecasts or delivery timescales create financial,
affordability or capital-resource risks. Require appropriate corrective action
within the post holder's delegated authority and escalate unresolved matters to
the appropriate senior management.Develop financial models and sensitivity
analysis to support major capital investment decisions.Provide recommendations to senior
management and the FIG regarding prioritisation, phasing, deferral or
acceleration of capital investment where available resources are insufficient
to meet all identified requirements.Maintain Capital Accounting recordsMaintain and develop the Trusts Fixed
Asset Register (FAR) including the setting up of new assets, and ensuring that
the records are complete, up to date and accurate. Maintain the Trusts right-of-use (leased)
asset accounting records ensuring that these reflect the Trusts current lease
commitments.Review all capital schemes and
reclassify from assets under construction to in use assets raising and
posting journal entries to the financial ledger. Review all planned disposals and
reclassify as assets held for sale.Account for the disposal of assets in
the FAR ensuring all necessary documentation has been completed and approvals
obtained. Ensure disposal proceeds, if applicable are received and that the
disposal is properly accounted for in the financial ledger and the FAR.Ensure that the accounting records for
fixed assets comply with those set out in the capital accounting manual and
International Accounting Standards (IAS) 16, 36 and 38 and IFRS16 and that any
changes to the accounting standards are correctly applied.Responsible for carrying out monthly
reconciliation of the Fixed Asset Register to the General Ledger.Be the primary contact for the Trusts
yearly asset verification exercise. Provide inventories of fixed assets to Departmental
Managers annually for asset verification purposes and ensure that these are
returned and actioned on a timely basis. Provide advice on the impairment of
assets and ensure the relevant IAS is applied.Run depreciation calculations monthly,
ensuring that they are correctly calculated and in line with the Trusts
depreciation policy before posting to the financial ledger. Responsible for producing and managing
forecasting of the depreciation calculations for use in the Trusts financial
planning cycle, ensuring the integrity of the data. Lead on the annual revaluation of the
Trusts estate either by a desktop review using indexation or formal full
revaluation (minimum five-yearly).
Calculate any impairments and movements to and from the revaluation
reserve, draft and post the revaluation amounts to the financial ledger as
necessary. Meet Project managers periodically to
discuss project progress and the impact of any delays. Input of monthly fixed asset journals to
the finance system to ensure the ledger agrees to the Fixed Asset Register.
This will include but is not limited to items such as additions, disposals,
depreciation, impairments, indexation, and revaluations.Input of journals to remove or add
values from the Revaluation Reserve and the reconciliation of the Revaluation
Reserve to the finance system.Ensure assets acquired from charitable
funds or donations are properly accounted for as such and that the donated
income is recorded correctly in the financial ledger.Reconciliation of capital balance sheet
control accounts and reconciliation of any control balances and suspense
accounts as directed by the Chief Financial Accountant.Produce working papers as necessary to
support the Trusts reporting requirements. The post-holder is required to act
independently and use own initiative to make changes where there are
opportunities to make process improvements in relation to either capital
planning, reporting or business cases Responsible for completing the capital
elements of the statutory accounts and associated returns. Prepare clear and
accurate working papers for use by External Audit.Complete capital asset financial
information for the monthly NHS returns, annual statutory accounts and
financial planning returns ensuring that work is completed on a timely basis so
that internal and external reporting deadlines are met.Lead on liaising with Internal Audit on
any internal capital audits and reviews. Liaise with external audit on any
capital queries for the year end statutory accounts.Other
activitiesMaintain the Business Case Tracker so
that all business cases and authorisation dates are recorded and presented to FIGInstruct and train other staff in topics
where particular skills are held.Take responsibility for meeting own
objectives and of won development needsMaintains confidentiality and
implementing data protection legislation requirements including information
governance. Undertake project work including acting
as the Finance Lead as appropriate.Providing financial
management support for capital projects.Undertake any other duties as directed
by the Finance Director which are consistent with the nature and grade of the
job. Communication
and working relationships:Provide authoritative
specialist financial advice to Executive Directors, senior managers, capital
project leads, budget holders and capital investment governance groups.Present complex financial
analysis, business-case evaluations, accounting judgements, financial risks and
recommendations to senior management and governance committees.Use developed
influencing, negotiating and persuasive skills to challenge capital expenditure
proposals, financial assumptions and project forecasts where they are
inconsistent with Trust financial objectives or NHS requirements.Please see supporting information of the job description & person specification for full details
Job description
Job responsibilitiesSpecialist advice, guidanceProvide technical financial / accounting
advice and guidance to Directors, Senior Managers, project managers and the FIG
on all aspects of capital accounting.Review all capital expenditure to ensure
the correct accounting treatment is applied.Ensure VAT is recovered where eligible,
in accordance with current VAT legislation liaising with specialist VAT
advisors as requiredLiaise with external auditors and other
professional advisors with respect to transactions whose nature requires highly
specialist technical advice with regard to accounting treatment.Lead the development and review of the
Trust's capital accounting framework, policies, procedures and financial
controls, identifying areas requiring change as a result of developments in
accounting standards, NHS financial policy, regulatory requirements, audit
findings and organisational priorities.Develop recommendations for changes to
capital financial governance and present these to the appropriate senior
management and governance forums for approvalProvide input and advice on capital
accounting, investment options and modelling in the appraisal of new capital
schemes. Provide capital Project Managers and
other non-finance staff with advice and guidance on the capital ordering and
capital accounting processes. Capital PlanningDevelop and maintain the financial
framework and timetable for capital planning, business-case development,
approval, monitoring and year-end delivery.Lead the development of the Trust's
annual capital programme and medium-term capital investment plan, assessing
competing investment requirements, affordability, available capital resources,
delivery capacity, financial risks and the alignment of proposed investments
with Trust strategy.Responsibility for setting, maintaining
and monitoring the financial profile of the capital programme within the
overall capital resource allocation approved by the Trust.Formulate and recommend changes to
capital budgets, expenditure profiles and forecasts within delegated authorityImplement NHSE annual and medium-term
capital planning guidance requirementsCapital ReportingAnalyse highly complex financial,
accounting and business information relating to capital investment proposals
and provide expert recommendations on financial, accounting, affordability and
resource implications.Maintain oversight of the financial
position of the Trust's portfolio of capital schemes and advise senior
management on affordability, prioritisation and deliveryPrepare capital expenditure analysis for
the FIG and for external reporting to NHSE via monthly monitoring returns. Trust Capital Expenditure Control TotalsIdentify emerging financial risks within
the capital programme and determine corrective action, escalating only matters
requiring senior management or executive decision, to ensure the Trust remains
within its Capital Departmental Expenditure Limit (CDEL)Financial Management and investment
decisionsEvaluate complex capital business cases,
challenge assumptions, assess risks and benefits, and advise senior managers
and FIG on preferred options.Challenge capital project managers,
budget holders and senior managers where proposed expenditure, project scope,
financial assumptions, forecasts or delivery timescales create financial,
affordability or capital-resource risks. Require appropriate corrective action
within the post holder's delegated authority and escalate unresolved matters to
the appropriate senior management.Develop financial models and sensitivity
analysis to support major capital investment decisions.Provide recommendations to senior
management and the FIG regarding prioritisation, phasing, deferral or
acceleration of capital investment where available resources are insufficient
to meet all identified requirements.Maintain Capital Accounting recordsMaintain and develop the Trusts Fixed
Asset Register (FAR) including the setting up of new assets, and ensuring that
the records are complete, up to date and accurate. Maintain the Trusts right-of-use (leased)
asset accounting records ensuring that these reflect the Trusts current lease
commitments.Review all capital schemes and
reclassify from assets under construction to in use assets raising and
posting journal entries to the financial ledger. Review all planned disposals and
reclassify as assets held for sale.Account for the disposal of assets in
the FAR ensuring all necessary documentation has been completed and approvals
obtained. Ensure disposal proceeds, if applicable are received and that the
disposal is properly accounted for in the financial ledger and the FAR.Ensure that the accounting records for
fixed assets comply with those set out in the capital accounting manual and
International Accounting Standards (IAS) 16, 36 and 38 and IFRS16 and that any
changes to the accounting standards are correctly applied.Responsible for carrying out monthly
reconciliation of the Fixed Asset Register to the General Ledger.Be the primary contact for the Trusts
yearly asset verification exercise. Provide inventories of fixed assets to Departmental
Managers annually for asset verification purposes and ensure that these are
returned and actioned on a timely basis. Provide advice on the impairment of
assets and ensure the relevant IAS is applied.Run depreciation calculations monthly,
ensuring that they are correctly calculated and in line with the Trusts
depreciation policy before posting to the financial ledger. Responsible for producing and managing
forecasting of the depreciation calculations for use in the Trusts financial
planning cycle, ensuring the integrity of the data. Lead on the annual revaluation of the
Trusts estate either by a desktop review using indexation or formal full
revaluation (minimum five-yearly).
Calculate any impairments and movements to and from the revaluation
reserve, draft and post the revaluation amounts to the financial ledger as
necessary. Meet Project managers periodically to
discuss project progress and the impact of any delays. Input of monthly fixed asset journals to
the finance system to ensure the ledger agrees to the Fixed Asset Register.
This will include but is not limited to items such as additions, disposals,
depreciation, impairments, indexation, and revaluations.Input of journals to remove or add
values from the Revaluation Reserve and the reconciliation of the Revaluation
Reserve to the finance system.Ensure assets acquired from charitable
funds or donations are properly accounted for as such and that the donated
income is recorded correctly in the financial ledger.Reconciliation of capital balance sheet
control accounts and reconciliation of any control balances and suspense
accounts as directed by the Chief Financial Accountant.Produce working papers as necessary to
support the Trusts reporting requirements. The post-holder is required to act
independently and use own initiative to make changes where there are
opportunities to make process improvements in relation to either capital
planning, reporting or business cases Responsible for completing the capital
elements of the statutory accounts and associated returns. Prepare clear and
accurate working papers for use by External Audit.Complete capital asset financial
information for the monthly NHS returns, annual statutory accounts and
financial planning returns ensuring that work is completed on a timely basis so
that internal and external reporting deadlines are met.Lead on liaising with Internal Audit on
any internal capital audits and reviews. Liaise with external audit on any
capital queries for the year end statutory accounts.Other
activitiesMaintain the Business Case Tracker so
that all business cases and authorisation dates are recorded and presented to FIGInstruct and train other staff in topics
where particular skills are held.Take responsibility for meeting own
objectives and of won development needsMaintains confidentiality and
implementing data protection legislation requirements including information
governance. Undertake project work including acting
as the Finance Lead as appropriate.Providing financial
management support for capital projects.Undertake any other duties as directed
by the Finance Director which are consistent with the nature and grade of the
job. Communication
and working relationships:Provide authoritative
specialist financial advice to Executive Directors, senior managers, capital
project leads, budget holders and capital investment governance groups.Present complex financial
analysis, business-case evaluations, accounting judgements, financial risks and
recommendations to senior management and governance committees.Use developed
influencing, negotiating and persuasive skills to challenge capital expenditure
proposals, financial assumptions and project forecasts where they are
inconsistent with Trust financial objectives or NHS requirements.Please see supporting information of the job description & person specification for full detailsPerson Specification
Skills and Knowledge
EssentialKnowledge and experience of financial management of significant capital programmes, including capital resource allocation, affordability assessment, forecasting, expenditure profiling and financial risk management.Knowledge of NHS capital controls, planning and statutory reporting.Knowledge of NHS capital accounting and financial reportingExpert knowledge of NHS capital accounting, capital planning, capital controls and associated statutory and regulatory reporting requirements.Detailed knowledge of the application of relevant accounting standards and NHS accounting guidance to complex capital transactions, including IAS 16, IAS 36, IAS 38 and IFRS 16Ability to travel between Trust sites
Qualifications
EssentialProfessionally qualified accountant (CIMA, CIPFA, ACA, ACCA or equivalentEvidence of continuing professional development relevant to NHS financial management
Experience
EssentialSignificant post-qualification experience in financial management/accountancy, including substantial experience of working in a complex NHS financial environment.Experience of complex financial modelling, forecasting and sensitivity analysisExperience of providing specialist financial advice and constructive challenge to senior managers.Significant experience of computerised accounting systems
Person Specification

Skills and Knowledge
EssentialKnowledge and experience of financial management of significant capital programmes, including capital resource allocation, affordability assessment, forecasting, expenditure profiling and financial risk management.Knowledge of NHS capital controls, planning and statutory reporting.Knowledge of NHS capital accounting and financial reportingExpert knowledge of NHS capital accounting, capital planning, capital controls and associated statutory and regulatory reporting requirements.Detailed knowledge of the application of relevant accounting standards and NHS accounting guidance to complex capital transactions, including IAS 16, IAS 36, IAS 38 and IFRS 16Ability to travel between Trust sites
Qualifications
EssentialProfessionally qualified accountant (CIMA, CIPFA, ACA, ACCA or equivalentEvidence of continuing professional development relevant to NHS financial management
Experience
EssentialSignificant post-qualification experience in financial management/accountancy, including substantial experience of working in a complex NHS financial environment.Experience of complex financial modelling, forecasting and sensitivity analysisExperience of providing specialist financial advice and constructive challenge to senior managers.Significant experience of computerised accounting systemsDisclosure and Barring Service CheckThis post is subject to the Rehabilitation of Offenders Act (Exceptions Order) 1975 and as such it will be necessary for a submission for Disclosure to be made to the Disclosure and Barring Service (formerly known as CRB) to check for any previous criminal convictions.Employer detailsEmployer nameWest Midlands Ambulance Service University NHS Foundation TrustAddressAmbulance HeadquartersWaterfront Business ParkBrierley HillWest MidlandsDY5 1LXUnited KingdomEmployer's websiteEmployer detailsEmployer nameWest Midlands Ambulance Service University NHS Foundation TrustAddressAmbulance HeadquartersWaterfront Business ParkBrierley HillWest MidlandsDY5 1LXUnited KingdomEmployer's website