P A G E | 16 EALING COUNCIL DRAFT STATEMENT OF ACCOUNTS 2025/26

31 March 2025 £mNet Movement In-Year £m31 March 2026 £m
Corporate - Insurance Reserve(5.518)1.087(4.431)
Parking Places Reserve Account(3.348)(2.838)(6.186)
PFI Reserves(16.018)1.991(14.027)
Sub-total Controllable Ringfenced Reserves(24.884)0.240(24.644)
Corporate - Economic Volatility Reserve(23.639)(3.500)(27.139)
Service - Various(27.379)(4.836)(32.215)
Corporate - Various(27.015)(6.692)(33.707)
Sub-total Controllable Non-Ringfenced Reserves(78.033)(15.028)(93.061)
TOTAL EARMARKED RESERVES(102.917)(14.788)(117.705)
General Fund Balance(20.471)(0.780)(21.252)
TOTAL GENERAL FUND RESERVES & BALANCES(123.388)(15.568)(138.957)

Note: Ringfenced reserves refer to reserves which cannot be repurposed, whereas non-ringfenced reserves are earmarked for specific items, but could be repurposed if the council required.

CAPITAL

Capital Outturn Summary

Capital expenditure of £227.916m was incurred against a capital expenditure budget of £248.380m. After slippage of planned expenditure of £19.980m this has led to an overall net underspend of £0.483m, representing 99.8% spend against the revised budget. The table below splits this out between General Fund services and the HRA,

Budget£mOutturn£mSlippage/(Accelerated)Spend£mVariance£m
Adults and Public Health0.2040.1630.0410.000
Children's and Schools16.28416.899(0.615)0.000
Economy and Sustainability18.03916.2021.827(0.010)
Housing and Environment28.55123.7694.309(0.473)
Resources0.8020.7250.0770.000
Corporate0.0000.0000.0000.000
Total General Fund63.88157.7585.640(0.483)
HRA184.498170.15814.3410.000
Capital programme total248.380227.91619.980(0.483)