In accordance with the temporary relief offered by the Local Authorities (Capital Finance and Accounting) (England) (Amendment) Regulations 2022, this note does not include disclosure of gross costs and accumulated depreciation for infrastructure assets because historical reporting practices and resultant information deficits mean that this would not faithfully represent the asset position to the users of the financial statement.

The council has chosen not to disclose the information as the previously reported practices and resultant information deficits mean that gross costs and accumulated depreciation are not measured accurately and would not provide the basis for the users of the financial statements to take economic or other decisions relating to the infrastructure assets.

3a Property, Plant & Equipment Infrastructure Assets MovementsNon PFI £000'sPFI £000'sTOTAL Infrastructure Assets £000's
Net Book Value 1 April 2025169,29422,182191,476
Additions14,4223414,456
Revaluation increases/(decreases) recognised in the Revaluation Reserve---
Revaluation increases/(decreases) recognised in the Surplus/Deficit on the Provision of Services---
Reclassification from Asset Under Construction1,222-1,222
Depreciation(11,829)(661)(12,490)
Derecognition and Disposals---
Net Book Value 31 March 2026173,10921,555194,664
3b Property, Plant & Equipment Infrastructure Assets MovementsNon PFI £000'sPFI £000'sTOTAL Infrastructure Assets £000's
Net Book Value 1 April 2024160,06922,091182,160
Additions16,80973017,539
Revaluation increases/(decreases) recognised in the Revaluation Reserve---
Revaluation increases/(decreases) recognised in the Surplus/Deficit on the Provision of Services---
Reclassification from Asset Under Construction3,075-3,075
Depreciation(10,659)(639)(11,298)
Derecognition and Disposals---
Net Book Value 31 March 2025169,29422,182191,476
3c Reconciliation to Property, Plant & Equipment1 April 202431 March 202531 March 2026
£000's£000's£000's
Infrastructure Assets182,160191,476194,664
Property Plant Equipment2,368,8182,466,7352,628,773
Total2,550,9782,658,2112,823,437