Excel Yourself! Understanding the new ES2 schedule in Financial Remedy cases

If you're going through a divorce or applying for a financial order in the Family Court, you might have already come across the ES2 schedule of assets and income. Introduced in April 2022 as part of the Efficiency Statement of the Financial Remedies Court, the ES2 is now a central document at the first appointment, FDR, and final hearing stages. It's designed to help both parties – and the judge - understand what’s involved in clear, side-by-side figures. 

The ES2: part of the essential toolkit for financial remedy cases

What is the financial remedy ES2 and why is it important?

The ES2 schedule of assets and income is designed to prevent confusion and disagreement.  It requires participants to populate three columns in a spreadsheet – labelled “Applicant”, “Respondent” and “Joint” – along with the values each side asserts in respect of assets, liabilities and income.

One of the ES2’s key virtues is that parties don’t need to agree on every number. If they have different views about which figure is correct, both can appear side by side (clearly indicating which figure is which). The court can then easily identify factual disputes which might need to be resolved.

A properly completed ES2 can make or break a hearing. It allows the court to focus early on what’s agreed, what’s disputed, and where time and judicial energy should be directed. When done well, it streamlines proceedings, reduces the risk of misunderstandings, and avoids in-hearing disputes about who owns what, what assets are worth, or whether someone’s done their maths correctly. In short, it prevents time-wasting and helps ensure a fair, informed outcome. For litigants in person, it’s also a powerful way to present your case clearly and credibly - even without legal representation. 

Completing the ES2 correctly can prevent confusion and save time

What’s new in the July 2025 ES2 update?

On 7 July 2025, the Financial Remedies Court issued a revised ES2 template and updated explanatory notes, now mandatory for all financial remedy cases. These updates were developed jointly by Mr Justice Peel and his Honour Judge Hess, with input from the Family Law Bar Association and lead judiciary

Key changes include:

• a permanent "Grand Totals" box at the top of the sheet, which auto-calculates the combined totals for each party;

• a currency‑converter box for overseas assets, allowing automated conversion to sterling;

• clear space for case details and version number, helping track different drafts;

• the “Agreed Comments” column has been renamed “Agreed Clarifications” to discourage parties using that space to make legal submissions;

• a shift from serif fonts to Arial, adjustments in line thickness and column widths, and repositioning of the property section to improve readability;

• the parties are now formally labelled “Husband” and “Wife”, which the judiciary anticipates will aid clarity - though these labels can be adapted in cases involving same-sex spouses.

These changes are designed to make the ES2 more user-friendly and to prevent common errors, reduce technical glitches, and prevent misuse of components intended only for presenting - rather than arguing - financial positions. The new template should also reduce the risk of formula errors caused by third‑party software auto‑formatting cells - an issue flagged by practitioners.

Why you should take these updates seriously

Compliance with the ES2 and the Efficiency Statement isn’t optional. Courts are increasingly prepared to punish non‑compliance, including wasted costs orders and even removing cases from the court list if deadlines are missed or requirements breached.

Five practical tips for litigants in person completing the ES2

1. Make sure you’re using the correct template: The most up-to-date version (July 2025) can be found on the Courts and Tribunal Judiciary website here. Ensure you complete it using Excel - not Google Sheets or document editors that may overwrite formulas. Passive paste or formatting can corrupt auto‑calculations.

   
   

2. Complete all three columns for each line item - even if both sides use the same figure. If you dispute another party’s figure, highlight the pair in yellow.

   
   

3. Use the “Agreed Clarifications” column with restraint. It’s not for legal submissions. Instead, use one-line notes such as “Husband’s figure per para 10 of Form E”, “Wife’s figure net”, etc.

   
   

4. Include a combined resources total (assets plus pension) using the Grand Totals box or inserting extra formulas. This summary figure isn’t mandatory, but it helps everyone see the overall picture at a glance.

   
   

5. File your ES2 on time. For your first appointment, the ES2 must be finalised, exchanged and lodged at least a day before the hearing. The deadline is seven days beforehand, for FDRS and final hearings. Late or badly formatted versions risk being rejected or penalised.

In summary

The ES2 isn’t just a meaningless document. It's a vital part of financial remedy proceedings. The July 2025 update improves usability, enforces consistency, and ensures both sides are clear and accountable. If you’re representing yourself in financial remedy proceedings, getting the ES2 right could make a real difference to how your case is heard and decided.

If you’d like help completing your ES2 - or you just want a second pair of eyes to check your figures - get in touch. I offer flexible and cost-effective support for self-representing litigants at any stage of the financial remedy process.