Note 5 Expenditure and Funding Analysis

The Expenditure and Funding Analysis shows how annual expenditure is used and funded from resources (government grants, rents, council tax and business rates) by local authorities in comparison with those resources consumed or earned by authorities in accordance with generally accepted accounting practices. It also shows how this expenditure is allocated for decision making purposes between the council's services. Income and expenditure accounted for under generally accepted accounting practices is presented more fully in the Comprehensive Income and Expenditure Statement.

Table 5a2025/26
Outturn as Reported to the Executive £000'sAdjustments to Management Reporting (EFA Note 1) £000'sNet Expenditure to the General Fund & HRA Balance £000'sAdjustments for Capital Purposes (EFA Note 2) £000'sNet Change for Pensions Adjustments (EFA Note 3) £000'sOther Statutory Differences (EFA Note 4) £000'sAdjustments between the Funding & Accounting Basis (see Note 7) £000'sNet Expenditure in the Comprehensive Income & Expenditure Statement £000's
Continuing Services
Adults' Services & Public Health124,190(5,997)118,1931,578(2,552)(42)(1,016)117,177
Children's Services103,1427,447110,58919,468(4,721)38515,132125,721
Corporate Budgets-116116----116
Economy & Sustainability9,858(66)9,7924,950(3,248)(93)1,60911,401
Housing & Environment29,115(55,667)(26,552)71,736(3,875)(24)67,83741,285
Resources41,140(1,947)39,1933,866-(10)3,85643,049
Strategy & Change11,087(84)11,00340(3,613)(64)(3,637)7,366
Net Cost of Services318,532(56,198)262,334101,638(18,009)15283,781346,115
Other Income & Expenditure4,798(269,883)(265,085)(144,207)1,6803,210(139,317)(404,402)
(Surplus) or Deficit on Provision of Services323,330(326,081)(2,751)(42,569)(16,329)3,362(55,536)(58,287)
Opening General Fund & HRA Balance 1 April 2025162,000
Less: (Surplus) or Deficit on General Fund & HRA Balance In-Year Reserve Transfers(2,751)
(11,686)
Closing General Fund & HRA Balance at 31 March 2026176,437