Ministry of Defence Annual Report and Accounts 2024-25

In November 2025, the National Audit Office’s Comptroller & Auditor General (C&AG) published his qualified opinion on the Ministry of Defence’s (MOD) Accounts 2024-25. This identified a value of £1.5bn in legacy projects carried out by the Atomic Weapons Establishment, which helps deliver the UK’s nuclear deterrent, the value of which had remained unchanged for several years. The MoD could not provide assurance to the C&AG that the continued recognition of this value was appropriate. The NAO also identified a shortfall of £2.56bn in provisions for two other areas: compensation and costs to settle legal claims associated with personal injury claims, including noise-induced hearing loss; and compensation and resettlement costs relating to the Afghan Relocations and Assistance Policy (ARAP) and the Afghanistan Response Route (ARR). Noting the C&AG’s qualification of the MOD’s accounts, and the ongoing delays to the publication of the Defence Investment Plan, the Committee has announced an