Purpose of the report
A good report answers the question: what education is your child receiving, and how do you know it is working? It is not a marketing brochure; it is a concise account an LA officer (or you, privately) can follow.
In England an LA may ask for a report, and many families receive an informal “annual update” request, but there is no legal duty to provide one or to use any set format. If you do choose to write one, match tone and length to what was asked.
Structure that works
Opening: brief profile of the child, covering interests, strengths, any SEND context (without unnecessary medical detail).
Curriculum & activity summary: subjects or themes covered; resources; typical week or term rhythm.
Progress: describe development over the period (reading, writing, maths, science, arts, social development) using concrete examples.
Next steps: what you plan next (courses, skills, social opportunities, exams) and any support you seek.
What to include, and what you never have to send
Concrete examples do the work. A short description of a project your child finished, what they have been reading, or how their writing has changed across the year says far more than a general claim that things are going well. Add dates where you can, mostly so you can keep track yourself.
You are under no legal obligation to produce specific evidence. Departmental guidance for parents (paragraph 5.4) says so plainly, so photographs, copies of your child's work and samples stay in your own record unless you decide otherwise. A written account in your own words is a complete answer on its own.
Tools that log learning through the year, Flybrite among them, can save you a scramble in the week the letter arrives. They help you write the account more easily. They do not change what you owe, which is nothing beyond securing a suitable education.
Tone and safeguarding
Be professional and factual, and avoid naming other people's children unnecessarily.
If your LA sends a template, you are welcome to use it where it suits you, but you are not obliged to report in any particular format, and an authority should not dismiss what you write simply because it is not in the form it would have preferred.
A note on accuracy. This guide is general information, not legal, medical, or professional advice about your situation. Education law and guidance differ across the UK and change over time. Always check the current guidance from your government (gov.uk, gov.scot, gov.wales, or the relevant NI source) and speak to a specialist (such as IPSEA or SOS!SEN for SEND) for advice on disputes, EHCPs, or tribunals.