Deficits of £5.2bn have been put aside for seven years in accounting fix that ends on 31 March 2026

• Nearly 20 councils in England ‘at risk of insolvency’ due to Send costs

The staggering cost of England’s special educational needs and disability (Send) crisis shows no sign of easing. A Guardian investigation has revealed councils will overspend on Send services by nearly £2bn over the next year, pushing their accumulated deficits to at least £5.2bn by 31 March 2026.

The date is crucial because that is when the £5.2bn debt, hidden away off local authority books using an accounting fix for seven years, is due to come back on to the balance sheets, threatening to instantly bankrupt scores of town halls.