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Movement In Reserves Statement
Group Movement in Reserves Statement 2020/21
The Movement in ReservesStatementshows the movementfrom thestart of the year tothe endon the differentreservesheldby the authorityand the group,analysed into ‘usablereserves’ (i.e. thosethatcanbeapplied to fundexpenditureorreducelocaltaxation)andother‘unusablereserves’. The Statementshowshow the movements in yearof the groupreservesarebrokendownbetweengainsandlossesincurred in accordance with generallyacceptedaccountingpracticesand thestatutory adjustmentsrequired to return tothe amountschargeable to council tax (orrents)for the year. The NetIncrease/Decrease line shows thestatutory GeneralFundBalanceandHousingRevenueAccount Balance movements in the year following those adjustments.
General Fund Balance Earmarked General Fund Reserves Housing Revenue Account Capital Receipts Reserve
Major Repairs Reserve
Capital Grants Unapplied Account
Total Usable Reserves Unusable Reserves Authority's Share of Reserves of Subsidiaries / Joint Ventures Total inc Group Reserves
£000 £000 £000 £000 £000 £000 £000 £000 £000 £000
Balance at 31 March 2019 Movement in reserves during 2019/20 12,287 69,110 4,907 54,881 30,915 47,146 219,246 433,987 (976) 652,257
(Deficit)/surplus on provision of services (14,543) 24,187 9,644
(630) 9,014 Other comprehensive expenditure and income 119,276 119,276
Total comprehensive expenditure and income (14,543) 0 24,187 0 0 0 9,644 119,276 (630) 128,290
Adjustments between accounting basis and funding basis under regulations 2,901 (18,872) (5,662) (9,182) 3,377 (27,438) 27,438 0
Net (decrease)/increase before transfers to earmarked reserves (11,642) 0 5,315 (5,662) (9,182) 3,377 (17,794) 146,714 (630) 128,290
Transfers to/(from) Earmarked Reserves 12,042 (11,652) (390) 0 0 0
Decrease/increase in Year 400 (11,652) 4,925 (5,662) (9,182) 3,377 (17,794) 146,714 (630) 128,290 Balance at 31 March 2020 12,687 57,457 9,832 49,219 21,732 50,523 201,450 580,701 (1,606) 780,545 Movement in reserves during 2020/21
(Deficit)/surplus on provision of services (9,718) 46,121 36,403 3,770 40,173 Other comprehensive expenditure and income - (20,021) (125) (20,146)
Total comprehensive expenditure and income (9,718) 0 46,121 0 0 0 36,403 (20,021) 3,645 20,027
Adjustments between accounting basis and funding basis under regulations 28,854 (38,668) (11,755) (8,354) 1,067 (28,856) 28,856 0
Net (decrease)/increase before transfers to earmarked reserves 19,136 0 7,453 (11,755) (8,354) 1,067 7,547 8,835 3,645 20,027
Transfers to/(from) Earmarked Reserves (20,887) 21,144 (257) 0 0
(Decrease)/Increase in Year (1,751) 21,144 7,196 (11,755) (8,354) 1,067 7,547 8,835 3,645 20,027 Balance at 31 March 2021 10,936 78,600 17,028 37,464 13,377 51,590 208,997 589,536 2,039 800,570
Authority Movement in Reserves Statement 2020/21
TheMovement in ReservesStatementshowsthemovement from the start oftheyear to theendonthedifferentreservesheldbytheauthority,analysedinto ‘usablereserves’ (i.e. thosethatcanbeapplied to fundexpenditureorreducelocaltaxation)andother‘unusablereserves’.TheStatementshowshowthe movements in yearoftheauthority’sreserves are brokendownbetweengainsandlossesincurred in accordance with generallyacceptedaccountingpracticesand thestatutoryadjustmentsrequired to return to theamountschargeable to counciltax (or rents)fortheyear.ThenetIncrease/Decrease line showsthestatutory General Fund Balance and Housing Revenue Account Balance movements in the year following those adjustments.
General Fund Balance Earmarked General Fund Reserves Housing Revenue Account Capital Receipts Reserve
Major Repairs Reserve
Capital Grants Unapplied Account
Total Usable Reserves Unusable Reserves
Total Authority Reserves £000 £000 £000 £000 £000 £000 £000 £000 £000
Balance at 31 March 2019 Movement in reserves during 2019/20 12,287 69,110 4,907 54,881 30,915 47,146 219,246 433,987 653,233
Deficit/surplus on provision of services (14,543) 24,187 9,644
9,644 Other comprehensive expenditure and income 0 119,276 119,276
Total comprehensive expenditure and income (14,543) 0 24,187 0 0 0 9,644 119,276 128,920
Adjustments between accounting basis and funding basis under regulations (Note 9) 2,901 (18,872) (5,662) (9,182) 3,377 (27,438) 27,438 0 Net decrease/increase before transfers to earmarked reserves (11,642) 0 5,315 (5,662) (9,182) 3,377 - 17,794 146,714 128,920 Transfers to/from Earmarked Reserves (Note 10) 12,042 (11,652) (390) 0 0
Decrease/increase in Year 400 (11,652) 4,925 (5,662) (9,182) 3,377 (17,794) 146,714 128,920 Balance at 31 March 2020 12,687 57,457 9,832 49,219 21,732 50,523 201,450 580,701 782,151 Movement in reserves during 2020/21
(Deficit)/surplus on provision of services (9,718) 46,121 36,403 36,403 Other comprehensive expenditure and income 0 (20,021) (20,021)
Total comprehensive expenditure and income (9,718) 0 46,121 0 0 0 36,403 (20,021) 16,382
Adjustments between accounting basis and funding basis under regulations (Note 9) 28,854 0 (38,668) (11,755) (8,354) 1,067 (28,856) 28,856 0
Net (decrease)/increase before transfers to earmarked reserves 19,136 0 7,453 (11,755) (8,354) 1,067 7,547 8,835 16,382
Transfers to/from Earmarked Reserves (Note 10) (20,887) 21,144 (257) 0 0
