2011/2012 audited annual accounts - Falkirk Council

FALKIRK COUNCIL
GROUP MOVEMENT IN RESERVES STATEMENT 2010/11
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.
Usable Reserves
107
Unusable
Reserves Total
General
Usable
Financial
Fund
Capital
Reserves Total
AccumuInstru- Unusable Total
Balance
Capital Grants
of Other Group Capital
latedments Reserves Group Total
(excl HRA Receipts Unapplied Other Group Usable Adjustment Revaluation Pension Absences Adjust. of Group Unusable Group
HRA) Balance Reserves Account Reserves Entities Reserves Account Reserve Reserve Account Account Entities Reserves Reserves
£’000 £‘000 £’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000
Balance at 31 March 2010
Surplus or (deficit) on
provision of services
32,015 5,935 4,899 4,943 4,308 (605) 51,495 243,492 149,254 (289,253) (10,130) (7,389) (308,289) (222,315) (170,820)
(accounting basis)
Other Comprehensive
30,485 (37,174) - - - 19,279 12,590 - - - - - - - 12,590
Expenditure and Income
Total Comprehensive
(9,883) (3,195) 5,804 124 - (1,087) (8,237) 12,309 (851) 69,716 - - 30,340 111,514 103,277 1
Expenditure and Income
Adjustments between Group
Accounts and Council
20,602 (40,369) 5,804 124 - 18,192 4,353 12,309 (851) 69,716 - - 30,340 111,514 115,867
Accounts
Net Increase/Decrease before
- - - - - - - - - - - - - - -
Transfers 20,602 (40,369) 5,804 124 - 18,192 4,353 12,309 (851) 69,716 - - 30,340 111,514 115,867
Adjustments between
accounting basis and funding
basis under regulations (22,434) 40,826 (3,840) - (100) (18,143) (3,691) (58,056) (4,028) 47,668 (368) 332 18,143 3,691 - 2
Net Increase/Decrease before
Transfers to Other Statutory
Reserves (1,832) 457 1,964 124 (100) 49 662 (45,747) (4,879) 117,384 (368) 332 48,483 115,205 115,867
Transfers to/from Other
Statutory Reserves 141 - (1,521) - 1,380 - - - - - - - - - - 3
Increase/Decrease in Year
2010/11 (1,691) 457 443 124 1,280 49 662 (45,747) (4,879) 117,384 (368) 332 48,483 115,205 115,867
Balance at 31 March 2011
carried forward 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)
Notes
shown
below