The majority of these trusts had already planned for large deficits at the start of the year, but are now even deeper in the red than expected.

HSJ has examined the finance reports for 136 acute trusts to reveal their positions. Reports for November were used for a handful of trusts which had still to publish a report for December.

The table below shows the 10 trusts with the largest adverse variance against their original plans, and against revised plans issued by the regulators.

Trust reporting against original planOriginal plan (m)Forecast at Q3 (m)Year to date (m)Variance (m)
HEART OF ENGLAND FT -£9.9 -£59.0 -£45.9 -£38.5
DONCASTER AND BASSETLAW HOSPITALS FT £2.2 -£38.4 -£27.1 -£26.4
BARTS HEALTH TRUST -£134.9 -£134.9 -£128.6 -£26.0
UNITED LINCOLNSHIRE HOSPITALS TRUST -£40.3 -£57.8 -£50.0 -£25.7
EPSOM AND ST HELIER UNIVERSITY HOSPITALS TRUST £0.0 -£28.4 -£20.4 -£20.7
WORCESTERSHIRE ACUTE HOSPITALS TRUST -£31.1 -£65.1 -£45.1 -£18.5
UNIVERSITY COLLEGE LONDON HOSPITALS FT -£20.0 -£32.5 -£26.5 -£17.3
ROYAL FREE LONDON FT -£10.0 -£15.0 -£18.2 -£13.6
MID YORKSHIRE HOSPITALS TRUST -£14.8 -£23.4 -£21.4 -£12.1
EAST CHESHIRE TRUST -£6.5 -£18.3 -£17.8 -£11.8

The second table shows the 10 trusts with the largest adverse variance against revised plans issued by the regulators.

Trust reporting against a revised plan or stretch targetOriginal plan (m)Revised plan (m)Year to date (m)Variance (m)Latest forecast
NORTH BRISTOL TRUST -£26.0 -£24.5 -£37.9 -£16.0 -£33.7
BUCKINGHAMSHIRE HEALTHCARE TRUST £3.6 £5.5 -£10.4 -£12.7 £5.5
PORTSMOUTH HOSPITALS TRUST -£16.0 -£9.7 -£21.7 -£12.3 -£25.7
BRIGHTON AND SUSSEX UNIVERSITY HOSPITALS TRUST -£19.2 -£16.7 -£28.8 -£10.9 -£37.7
WEST HERTFORDSHIRE HOSPITALS TRUST -£32.8 -£29.3 -£34.5 -£10.5 -£37.2
MID ESSEX HOSPITAL SERVICES TRUST -£38.4 -£35.9 -£38.3 -£9.3 -£38.4
CAMBRIDGE UNIVERSITY HOSPITALS FT -£29.0 -£39.7 -£55.9 -£9.1 -£39.7
EAST SUSSEX HEALTHCARE TRUST -£37.0 -£35.2 -£36.5 -£8.8 -£48.7
PLYMOUTH HOSPITALS TRUST -£33.3 -£33.3 -£31.5 -£7.7 -£36.0
MAIDSTONE AND TUNBRIDGE WELLS TRUST -£15.5 -£12.1 -£18.8 -£7.1 -£23.5

Revealed: The trusts most behind on their financial targets