Contents
- Narrative Report for the Statement of Accounts 2024 to 2025
- Responsibilities for the Statement of Accounts
- Comprehensive Income and Expenditure Statement
- Movement in Reserves Statement
- Balance Sheet
- Cash Flow Statement
- Notes to the Accounts 1 to 10
- Notes to the Accounts 11 to 20
- Notes to the Accounts 21 to 30 - Dev
- Notes to the Accounts 31 to 42 - Dev
- Collection Fund
- Group Accounts
- Glossary
- Pension Fund Accounts 2024 to 2025
- Annual Governance Statement 2024 to 2025
Movement in Reserves Statement
This statement shows the movement in the year on the different reserves held by the Council, analysed into usable reserves and unusable reserves, and shows the increase or decrease in the net worth of the Council. It provides an explanation of the changes in, and movements between, reserve accounts to increase or reduce the resources available to the Council.
It shows how the Council's total Comprehensive Income and Expenditure is allocated to the Council's reserves. The Surplus or (Deficit) on the provision of Services, Other Comprehensive Income and Expenditure and Total Comprehensive Income and Expenditure are shown in more detail on the face of the Comprehensive Income and Expenditure Statement.
| General Fund Balance £’000 | Earmarked Reserves £’000 | Total General Fund Reserves £’000 | Capital Receipts Reserve £’000 | Capital Grants Unapplied Account £’000 | Total Usable Reserves £’000 | Unusable Reserves £’000 | Total Council Reserves £’000 | |
|---|---|---|---|---|---|---|---|---|
| Balance At 1 April 2024 | (14,360) | (46,811) | (61,171) | (1,044) | (24,169) | (86,384) | (571,072) | (657,456) |
| Movement in Reserves during 2024/25: | ||||||||
| Deficit on Provision of Services (Accounting Basis) | 39,220 | - | 39,220 | - | - | 39,220 | - | 39,220 |
| Other Comprehensive Income | - | - | - | - | - | - | (22,267) | (22,267) |
| Total Comprehensive Expenditure/(Income) | 39,220 | - | 39,220 | - | - | 39,220 | (22,267) | 16,953 |
| Adjustments Between Accounting Basis and Funding Basis Under Regulations (Note 9) | (40,714) | - | (40,714) | (4,078) | 8,055 | (36,737) | 36,737 | - |
| Net Decrease/(Increase) Before Transfers To Earmarked Reserves | (1,494) | - | (1,494) | (4,078) | 8,055 | 2,483 | 14,470 | 16,953 |
| Other adjustments: Transfers (From)/To Earmarked Reserves (Note 10) | 1,494 | (1,494) | - | - | - | - | - | - |
| (Increase)/Decrease In Year | - | (1,494) | (1,494) | (4,078) | 8,055 | 2,483 | 14,470 | 16,953 |
| Balance At 31 March 2025 | (14,360) | (48,305) | (62,665) | (5,122) | (16,114) | (83,901) | (556,602) | (640,503) |
| General Fund Balance £’000 | Earmarked Reserves £’000 | Total General Fund Reserves £’000 | Capital Receipts Reserve £’000 | Capital Grants Unapplied Account £’000 | Total Usable Reserves £’000 | Unusable Reserves £’000 | Total Council Reserves £’000 | |
|---|---|---|---|---|---|---|---|---|
| Balance At 1 April 2023 | (14,360) | (52,876) | (67,236) | (498) | (9,006) | (76,740) | (688,380) | (765,120) |
| Movement in Reserves during 2023/24: | ||||||||
| Deficit/(Surplus) on Provision of Services (Accounting Basis) | 52,125 | - | 52,125 | - | - | 52,125 | - | 52,125 |
| Other Comprehensive Income/(Expenditure) | - | - | - | - | - | - | 55,539 | 55,539 |
| Total Comprehensive Expenditure/(Income) | 52,125 | - | 52,125 | - | - | 52,125 | 55,539 | 107,664 |
| Adjustments Between Accounting Basis and Funding Basis Under Regulations (Note 9) | (46,060) | - | (46,060) | (546) | (15,163) | (61,769) | 61,769 | - |
| Net Decrease/(Increase) Before Transfers To Earmarked Reserves | 6,065 | - | 6,065 | (546) | (15,163) | (9,644) | 117,308 | 107,664 |
| Other adjustments: Transfers (From)/To Earmarked Reserves (Note 10) | (6,065) | 6,065 | - | - | - | - | - | - |
| (Increase)/Decrease In Year | - | 6,065 | 6,065 | (546) | (15,163) | (9,644) | 117,308 | 107,664 |
| Balance At 31 March 2024 | (14,360) | (46,811) | (61,171) | (1,044) | (24,169) | (86,384) | (571,072) | (657,456) |