2011/2012 audited annual accounts - Falkirk Council

FALKIRK COUNCIL
GROUP MOVEMENT IN RESERVES STATEMENT 2011/12
This statement shows the movement in the year on the different reserves held by the Group, analysed into “usable reserves” (i.e. those that can be applied to fund expenditure or reduce local taxation) and other
reserves. The Surplus or (Deficit) on the Provision of Services line shows the true economic cost of providing the Council’s services, more details of which are shown in the Comprehensive Income and Expenditure
Statement. These are different from the statutory amounts required to be charged to the General Fund Balance and the Housing Revenue Account for council tax setting and dwellings rent setting purposes. The Net
Increase/Decrease before Transfers to Earmarked Reserves line shows the statutory General Fund Balance and Housing Revenue Account Balance before any discretionary transfers to or from earmarked reserves
undertaken by the Group.
General
Fund
Balance
(excl
HRA)
HRA
Balance
Usable Reserves Unusable Reserves Total
Capital
Receipts
Reserve
Capital
Grants
Unapplied
Account
Other
Reserves
Usable
Reserves
of Other
Group
Entities
Total
Group
Usable
Reserves
103
Capital
Adjustment
Account
Revaluation
Reserve
Pension
Reserve
Accumulated
Absences
Account
Financial
Instruments
Adjust.
Account
Unusable
Reserves
of Group
Entities
Total
Group
Unusable
Reserves
£’000 £‘000 £’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000 £,000 £’000 £’000
Balance at 31 March 2011
Surplus or (deficit) on
provision of services
30,324 6,392 5,342 5,067 5,588 (556) 52,157 197,745 144,375 (171,869) (10,498) (7,057) (259,806) (107,110) (54,953)
(accounting basis)
Other Comprehensive
12,726 (10,992) - - - (21,908) (20,174) - - - - - - (20,174)
Expenditure and Income
Total Comprehensive
(17,394) (4,853) 4,173 (232) - (1,009) (19,315) 20,548 24 (39,834) - - (5,625) (24,887) (44,202) 1
Expenditure and Income
Adjustments between Group
Accounts and Council
(4,668) (15,845) 4,173 (232) - (22,917) (39,489) 20,548 24 (39,834) - - (5,625) (24,887) (64,376)
Accounts
Net Increase/Decrease before
- - - - - - - - - - - - - - -
Transfers
Adjustments between
accounting basis and funding
(4,668) (15,845) 4,173 (232) - (22,917) (39,489) 20,548 24 (39,834) - - (5,625) (24,887) (64,376)
basis under regulations (663) 17,165 (2,843) - (211) 23,728 37,176 (11,633) (3,866) (2,807) 4,520 338 (23,728) (37,176) - 2
Net Increase/Decrease before
Transfers to Other Statutory
Reserves (5,331) 1,320 1,330 (232) (211) 811 (2,313) 8,915 (3,842) (42,641) 4,520 338 (29,353) (62,063) (64,376)
Transfers to/from Other
Statutory Reserves (471) - (1,500) (98) 2,069 - - - - - - - - - - 3
Increase/Decrease in Year
2011/12 (5,802) 1,320 (170) (330) 1,858 811 (2,313) 8,915 (3,842) (42,641) 4,520 338 (29,353) (62,063) (64,376)
Balance at 31 March 2012
carried forward 24,522 7,712 5,172 4,737 7,446 255 49,844 206,660 140,533 (214,510) (5,978) (6,719) (289,159) (169,173) (119,329)
Total
Group
Reserves
Notes
Shown
Below