P A G E | 43 EALING COUNCIL DRAFT STATEMENT OF ACCOUNTS 2025/26
| Table 7a - 2025/26 | Usable Reserves | |||||||
| General Fund Balance £000's | Housing Revenue Account £000's | Major Repairs Reserve £000's | Capital Receipts Reserve £000's | Capital Grants Unapplied £000's | Movement in Usable Reserves £000's | Movement in Unusable Reserves £000's | Total Movement in Reserves £000's | |
|---|---|---|---|---|---|---|---|---|
| Adjustments to the Revenue Resources | ||||||||
| Amounts by which income and expenditure included in the Comprehensive Income and Expenditure | ||||||||
| Statement are different from revenue for the year calculated in accordance with statutory requirements: | ||||||||
| Pensions Costs (transferred (to) or from the Pension Reserve) | (13,377) | (2,952) | - | - | - | (16,329) | 16,329 | - |
| Financial Instruments (transferred to the Financial Instruments Adjustments Account) | (37) | - | - | - | - | (37) | 37 | - |
| Council Tax & NDR (transfers (to) or from the Collection Fund Adjustment Account | 3,246 | - | - | - | - | 3,246 | (3,246) | - |
| Holiday Pay (transferred to the Accumulated Absences Reserve) | (15) | 168 | - | - | - | 153 | (153) | - |
| Reversal of Entries Included in the Surplus or Deficit on the Provision of Services in Relation to Capital Expenditure (these items are charged (to) or from the Capital Adjustment Account or Capital Grants Unapplied) | 25,440 | 26,408 | - | - | 412 | 52,260 | (52,260) | - |
| Total Adjustments to Revenue Resources | 15,257 | 23,624 | - | - | 412 | 39,293 | (39,293) | - |
| Adjustments between Revenue and Capital Resources | ||||||||
| Transfer of Non-Current Asset Sale Proceeds from Revenue to the Capital Receipts Reserve | (419) | (17,680) | - | 18,099 | - | - | - | - |
| Posting of HRA Resources from Revenue to the Major Repairs Reserve | - | (14,316) | 14,316 | - | - | - | - | - |
| Statutory Provision for the Repayment of Debt (transfer to the Capital Adjustment Account) | (55,026) | (18) | - | - | - | (55,044) | 55,044 | - |
| Capital Expenditure Financed from Revenue Balances (transfer to the Capital Adjustment Account) | (6,956) | - | - | - | - | (6,956) | 6,956 | - |
| Total Adjustments between Revenue and Capital Resources | (62,401) | (32,014) | 14,316 | 18,099 | - | (62,000) | 62,000 | - |
| Adjustments to Capital Resources | ||||||||
| Use of the Capital Receipts Reserve to Finance New Capital Expenditure | - | - | - | (20,676) | - | (20,676) | 20,676 | - |
| Use of the Major Repairs Reserve to Finance New Capital Expenditure | - | - | (14,316) | - | - | (14,316) | 14,316 | - |
| Application of Unapplied Capital Grants to Finance New Capital Expenditure | - | - | - | - | (604) | (604) | 604 | - |
| Cash Payments in Relation to Deferred Capital Receipts | - | - | - | 1,238 | - | 1,238 | (1,238) | - |
| Cash Payments in Relation to Long-Term Debtor Loans | - | - | - | 526 | - | 526 | (526) | - |
| Total Adjustments to Capital Resources | - | - | (14,316) | (18,912) | (604) | (33,832) | 33,832 | - |
| Total Adjustments | (47,144) | (8,390) | - | (813) | (192) | (56,539) | 56,539 | - |