Statement of Accounts 2011/2012 - Blackburn with Darwen Borough ...

NOTES TO THE FINANCIAL STATEMENTS
Adjustments in 2011/12 Usable Reserves Movement in
General
Fund
Balance
Capital
Receipts
Reserve
Capital
Grants
Unapplied
Unusable
Reserves
£000 £000 £000 £000
Adjustments involving the Capital Adjustment Account:
Reversal of items debited or credited to the Comprehensive Income
and Expenditure Statement
Charges for depreciation and impairment of non current assets ( 10,765 ) 0 0 10,765
Revaluation losses on Property, Plant and Equipment ( 31,136 ) 0 0 31,136
Amortisation of intangible assets ( 250 ) 0 0 250
Capital grants and contributions 28,677 0 0 ( 28,677 )
Revenue expenditure funded from capital under statute ( 13,810 ) 0 0 13,810
Amounts of non current assets written off on disposal or sale as part
of the (gain)/loss on disposal to the Comprehensive Income and
Expenditure Statement ( 1,937 ) 0 0 1,937
Insertion of items not debited or credited to the Comprehensive
Income and Expenditure Statement
Statutory provision for the financing of capital investment 6,791 0 0 ( 6,791 )
Capital expenditure charged against the General Fund 413 0 0 ( 413 )
Adjustments involving the Capital Grants Unapplied Account:
Capital grants and contributions unapplied credited to the
Comprehensive Income and Expenditure Statement 650 0 ( 650 ) 0
Application of grants and contributions to capital financing transferred
to the Capital Adjustment Account 0 0 4,845 ( 4,845 )
Adjustments involving the Capital Receipts Reserve:
Transfer of sale proceeds credited as part of the (gain)/loss on
disposal to the Comprehensive Income and Expenditure Statement 415 ( 415 ) 0 0
Use of the Capital Receipts Reserve to finance new capital
expenditure 0 415 0 ( 415 )
Contribution from the Capital Receipts Reserve to finance the
payments to the government housing capital receipts pool ( 2 ) 2 0 0
Transfer from the Deferred Capital Receipts Reserve upon receipt of
cash ( 1 ) ( 2 ) 0 3
Adjustments involving the Financial Instruments Adjustment
Account:
Amount by which finance costs charged to the Comprehensive
Income and Expenditure Statement are different from finance costs
chargeable in the year in accordance with statutory requirements 47 0 0 ( 47 )
Adjustments involving the Pensions Reserve:
Reversal of items relating to retirement benefits debited or (credited)
to the Comprehensive Income and Expenditure Statement (see Note
25) ( 15,744 ) 0 0 15,744
Employer’s pensions contributions and direct payments to pensioners
payable in the year 12,576 0 0 ( 12,576 )
Adjustments involving the Collection Fund Adjustment Account:
Amount by which council tax income credited to the Comprehensive
Income and Expenditure Statement is different from council tax
income calculated for the year in accordance with statutory
requirements ( 868 ) 0 0 868
Adjustments involving the Accumulating Compensated
Absences Adjustment Account:
Amount by which officer remuneration charged to the Comprehensive
Income and Expenditure Statement on an accruals basis is different
from remuneration chargeable in the year in accordance with
statutory requirements 215 0 0 ( 215 )
Total adjustments ( 24,729 ) 0 4,195 20,534
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