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.
| 9b Property, Plant & Equipment Infrastructure Assets Movements | Non PFI £000's | PFI £000's | Total £000's |
|---|
| Net Book Value 1 April 2025 | 169,294 | 22,181 | 191,476 |
| Additions | 14,422 | 34 | 14,456 |
| 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 Construction | 1,222 | - | 1,222 |
| Depreciation | (11,829) | (661) | (12,490) |
| Derecognition and Disposals | - | - | - |
| Net Book Value 31 March 2026 | 173,109 | 21,554 | 194,663 |
| 9b Property, Plant & Equipment Infrastructure Assets Movements | Non PFI £000's | PFI £000's | Total £000's |
|---|
| Net Book Value 1 April 2024 | 160,069 | 22,091 | 182,160 |
| Additions | 16,809 | 730 | 17,539 |
| 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 Construction | 3,075 | - | 3,075 |
| Depreciation | (10,659) | (639) | (11,298) |
| Derecognition and Disposals | | - | - |
| Net Book Value 31 March 2025 | 169,294 | 22,181 | 191,476 |
| 9c Reconciliation to Property, Plant & Equipment | 1 April 2024 £000's | 31 March 2025 £000's | 31 March 2026 £000's |
|---|
| Infrastructure Assets | 182,160 | 191,476 | 194,663 |
|---|
| Property Plant Equipment | 2,388,742 | 2,428,630 | 2,588,776 |
|---|
| Total | 2,570,902 | 2,620,105 | 2,783,439 |
|---|
The council has determined in accordance with Regulation 30M of the Local Authorities (Capital Finance and Accounting) (England) (Amendment) Regulations 2022 that the carrying amounts to be derecognised for infrastructure assets when there is replacement expenditure is nil.