Your article on funding for specialist institutions ("Special treatment", 28 February) states that the Royal College of Art had a deficit of ?1.1 million in the last financial year. This excludes pension transactions and entries related to the depreciation of buildings. Our published financial statements show a surplus of ?998,000 for the year, of which ?240,000 arises on the college's operations and ?758,000 through movements on the pension scheme.
Nick Cattermole, Director of finance, Royal College of Art.
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