Contents
- Draft Narrative Report
- Draft Responsibilities for the Statement of Accounts
- Draft Comprehensive Income and Expenditure Statement
- Draft Movement in Reserves Statement
- Draft Balance Sheet
- Draft Cash Flow Statement
- Draft Notes to the Accounts 1 to 10
- Draft Notes to the Accounts 11 to 20
- Draft Notes to the Accounts 21 to 30
- Draft Notes to the Accounts 31 to 42
- Draft Collection Fund
- Draft Group Accounts
- Draft Pension Fund Accounts 2022 to 2023
- Draft Annual Governance Statement 2022 to 2023
- Draft Glossary
Draft 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 in thousands of pounds |
Earmarked Reserves in thousands of pounds |
Total General Fund Reserves in thousands of pounds |
Capital Receipts Reserve in thousands of pounds |
Capital Grants Unapplied Account in thousands of pounds |
Total Usable Reserves in thousands of pounds |
Unusable Reserves in thousands of pounds |
Total Council Reserves in thousands of pounds |
|
|---|---|---|---|---|---|---|---|---|
| Balance At 1 April 2022 | (14,359) | (59,825) | (74,184) | (859) | (6,537) | (81,580) | (492,915) | (574,495) |
| Movement in Reserves during 2022/23: Deficit/(Surplus) on Provision of Services (Accounting Basis) |
37,187 | none | 37,187 | none | none | 37,187 | none | 37,187 |
| Other Comprehensive Income | none | none | none | none | none | none | (227,812) | (227,812) |
| Total Comprehensive (Income)/Expenditure | 37,187 | none | 37,187 | none | none | 37,187 | (227,812) | (190,625) |
| Adjustments Between Accounting Basis and Funding Basis Under Regulations (Note 9) | (30,239) | none | (30,239) | 361 | (2,469) | (32,347) | 32,347 | none |
| Net (Increase) Before Transfers To Earmarked Reserves | 6,948 | none | 6,948 | 361 | (2,469) | 4,840 | (195,465) | (190,625) |
| Other adjustments: Transfers To/(From) Earmarked Reserves (Note 10) |
(6,949) | 6,949 | none | none | none | none | none | none |
| (Increase)/Decrease In Year | (1) | 6,949 | 6,948 | 361 | (2,469) | 4,840 | (195,465) | (190,625) |
| Balance At 31 March 2023 | (14,360) | (52,876) | (67,236) | (498) | (9,006) | (76,740) | (688,380) | (765,120) |
| General Fund Balance in thousands of pounds |
Earmarked Reserves in thousands of pounds |
Total General Fund Reserves in thousands of pounds |
Capital Receipts Reserve in thousands of pounds |
Capital Grants Unapplied Account in thousands of pounds |
Total Usable Reserves in thousands of pounds |
Unusable Reserves in thousands of pounds |
Total Council Reserves in thousands of pounds |
|
|---|---|---|---|---|---|---|---|---|
| Balance At 1 April 2021 | (13,255) | (78,044) | (91,299) | (3,287) | (6,217) | (100,803) | (391,198) | (492,001) |
| Movement in Reserves during 2021/22: Deficit/(Surplus) on Provision of Services (Accounting Basis) |
65,043 | none | 65,043 | none | none | 65,043 | none | 65,043 |
| Other Comprehensive Income | none | none | none | none | none | none | (147,537) | (147,537) |
| Total Comprehensive (Income)/Expenditure | 65,043 | none | 65,043 | none | none | 65,043 | (147,537) | (82,494) |
| Adjustments Between Accounting Basis and Funding Basis Under Regulations (Note 9) | (47,928) | none | (47,928) | 2,428 | (320) | (45,820) | 45,820 | none |
| Net (Increase) Before Transfers To Earmarked Reserves | 17,115 | none | 17,115 | 2,428 | (320) | 19,223 | (101,717) | (82,494) |
| Other adjustments: Transfers To/(From) Earmarked Reserves (Note 10) |
(18,219) | 18,219 | none | none | none | none | none | none |
| (Increase)/Decrease In Year | (1,104) | 18,219 | 17,115 | 2,428 | (320) | 19,223 | (101,717) | (82,494) |
| Balance At 31 March 2022 | (14,359) | (59,825) | (74,184) | (859) | (6,537) | (81,580) | (492,915) | (574,495) |