Movement on the HRA Statement 2024/25 £000's 2025/26 £000's

Balance on the HRA at the end of the previous reporting period 4,925 4,925

Adjustments between accounting basis and funding basis under statute 23,674 (8,390)

Net increase or decrease before transfers to or from reserves 378 3,373

Transfers from reserves (378) (3,373)

Increase or decrease in year on the HRA - -

Balance on the HRA at the end of the current year 4,925 4,925

Adjustments between accounting basis and funding basis under statute 2024/25 £000's 2025/26 £000's

Holiday Pay (transferred to the Accumulated Absences Reserve) (107) 168

Net gain or loss on sale of non-current assets 10,034 (10,165)

Pensions Costs (transferred to (or from) the Pension Reserve) (980) (2,952)

Statutory Provision for the Repayment of Debt (transfer from the Capital Adjustment Account) (33) (18)

Posting of HRA Resources from Revenue to the Major Repairs Reserve (14,411) (14,316)

Reversal of Entries Included in the Surplus or Deficit on the Provision of Services in Relation to Capital Expenditure (these items are charged to the Capital Adjustment Account or Capital Grants Unapplied) 29,171 18,893

Total Adjustments 23,674 (8,390)

Surplus or (deficit) for the year on the HRA Income and Expenditure Statement (23,296) 11,763