GD. 2014/0007
DEPARTMENT OF INFRASTRUCTURE
Report of the Public Auditors on the Accounts of Local Authorities, Burial Authorities, Elderly Persons' Housing Committees and Joint Boards
February 201.4
To The Hon Clare Christian, President of Tynwald, and the Honourable Council and Keys in Tynwald assembled.
FOREWORD
The purpose of the attached report is to provide a copy of the Income and Expenditure Account, and Balance Sheet for each Local Authority, Burial Authority, Elderly Persons' Housing Committee and Joint Board in the Island for the financial year ending 31st March 2013 (31st December 2012 for Burial Authorities) and previous years where relevant
It is impractical to lay individual copies of the full Accounts before Tynwald. Instead, the attachment to this Report will provide a breakdown of the income and expenditure of each body, and confirm that the Accounts have been properly completed, subject to any adverse comment by the Auditors. However, if a Member wishes to peruse the full Accounts, a copy of all the Accounts listed in this Report have been provided to the Tynwald Library for that purpose.
The Accounts and Audit Regulations 2013 require Local Authorities to present their Accounts for Audit by 31st July in each year. This Report includes a list of the Accounts that have not been signed by the Auditors by the date of the Report.
Index 2013
(List of audited accounts for Local Authorities, Boards, Committees and Burial Authorities for the years stated).
LOCAL AUTHORITIES
Towns
Borough of Douglas (to 315t March 2013)
Castletown Town Commissioners (to 31st March 2013)
Peel Town Commissioners (to 31st March 2013)
Districts
Michael District Commissioners (for years 31st March 2011, 31st March 2012 and 31st March 2013)
Onchan District Commissioners (to 31st March 2013)
Villages
Laxey Village Commissioners (for years 31st March 2012 and 31st March 2013)
Port Erin Village Commissioners (to 31st March 2013)
Port St Mary Village Commissioners (to 31st March 2013)
Parishes
Andreas Parish Commissioners (to 31st March 2013)
Arbory Parish Commissioners (to 31st March 2013)
Ballaugh Parish Commissioners (to 31s` March 2013)
Braddan Parish Commissioners (to 31st March 2013)
Bride Parish Commissioners (to 31st March 2013)
Jurby Parish Commissioners (to 31st March 2013)
Lezayre Parish Commissioners (to 31st March 2013)
Lonan Parish Commissioners (to 31st March 2013)
Malew Parish Commissioners (to 31st March 2013) Marown Parish Commissioners (to 31st March 2013)
Maughold Parish Commissioners (to 31st March 2013)
Patrick Parish Commissioners (to 31st March 2013)
Rushen Parish Commissioners (to 31st March 2013)
Santon Parish Commissioners (to 31st March 2013)
OTHER BOARDS AND COMMITTEES
Castletown & Malew Elderly Persons' (to 31st March 2013) Housing Board
Goof! Roi Housing Authority (for years 31st March 2011, 31st March 2012, and 31st March 2013)
Northern Parishes Refuse Collection (to 31st March 2013) Board
Northern Swimming Pool Board (to 31st March 2013)
Peel & Western Districts Housing (to 31st March 2013) Committee
Ramsey & Northern Districts Housing (to 31st March 2013) Committee
Royal British Legion Housing (to 31st March 2012) Association
Southern Civic Amenity Site Board (to 31st March 2013)
Southern Swimming Pool Board (to 31st March 2013)
Western Swimming Pool Board (to 31st March 2013)
BURIAL AUTHORITIES
Andreas Burial Authority (to 31st December 2010)
Arbory Burial Authority (to 31st December 2012)
Ballaugh Burial Authority (to 31st December 2012)
Braddan Burial Authority (to 31st December 2012)
Bride Burial Authority (to 31st December 2012)
German Burial Authority (to 31st December 2012) Jurby Burial Authority (to 31st December 2012)
Lezayre Burial Authority (to 31st December 2012)
Lonan Burial Authority (to 31st December 2012)
Malew Burial Authority (to 31st December 2012)
Marown Burial Authority (to 31st December 2012)
Maughold Burial Authority (for years 31st December 2008 to 31st December 2012)
Michael Burial Authority (to 31st December 2012)
Onchan Burial Authority (to 31st December 2012)
Patrick Burial Authority (to 31st December 2012)
Rushen Burial Authority (to 31st December 2012)
Santon Burial Authority (to 31st December 2012)
Outstanding accounts not signed by the Public Auditors by 21 February 2014 for the years stated.
LOCAL AUTHORITIES
Towns
Ramsey Town Commissioners (to 31st March 2013)
Parishes
German Parish Commissioners (to 31st March 2013)
OTHER BOARDS AND COMMITTEES Marashen Crescent Housing (to 31st March 2013) Committee Western Civic Amenity Site (to 31st March 2013)
BURIAL AUTHORITIES
Andreas Burial Authority (for years 31st December 2011 and 31st December 2012)
Local Authorities' Accounts
(For the year ended 31st March 2013 and previous years where relevant).
DOUGLAS BOROUGH COUNCIL STATEMENT OF ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2013
INCOME AND EXPENDITURE ACCOUNT
2012/2013 2011/2012 Gross Gross Net Net Expenditure Income Expenditure Expenditure Note E'000 E'000 E1000 E'000 Central Services to the Public 611 (13) 598 578 Cultural, Environmental Regulatory and 8,646 (3,394) 5,252 5,404 Planning Services Highways and Transport services 2,849 (1,776) 1,073 920 Housing Services 385 0 385 327 Corporate and Democratic Core 1,573 0 1,573 1,589 Non Distributed Costs 679 (461) 218 195 Housing Revenue Account 15,633 (9,904) 5,729 2,171 Current Service Cost Adjustment 0 (63) (53) (147) regarding Pensions Past Service Gain 2 0 0 0 0 Net Cost of services 30,376 (15,601) 14,775 11,037
(Surplus)fdeficit on sale of fixed assets 16 (29) (13) (126) Interest Payable and Similar Charges 3,377 3,213 Interest and Investment income (1) (16) Pensions interest cost and expected 2 365 169 return on pension assets Net operating expenditure 18,603 14,277
Income from General Rate Fund (10,269) (10,214)
Net (surplus)/deficit for the year 8,234 4,063 DOUGLAS BOROUGH COUNCIL STATEMENT OF ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2013
STATEMENT OF MOVEMENT ON THE GENERAL FUND BALANCE
2012/2013 2011/2012 Note V000 E'000 (Surplus}/deficit on income and Expenditure account 8,234 4,063
Net additional amount required to be credited to the General Fund (8,801) (3,893) Balance for the year (Increase)Idecrease In General Fund balance for the year (567) 170
General Fund Balance brought forward (2,823) (2,993)
General Fund Balance carried forward 34 (3,390) (2,823)
RECONCILING ITEMS TO THE STATEMENT OF MOVEMENT ON THE GENERAL FUND BALANCE
2011/2012 2012/2013 (Restated) Note E Amounts included in the Income and Expenditure Account but required by statute to be excluded when determining the Movement on the General Fund Balance: Depreciation of fixed assets 17,19 (1,023) (830) '' Impairment of fixed assets 17 0 (22) Amortisation of capital grants & contributions 25 17 2 Net charges made for retirement benefits in accordance with 2 (343) (1,482) FRS17 11,349) (2,332) Amounts not included in the income and Expenditure Account but required by statute to be included when determining the movement on the General Fund Balance for the year: Revenue provision for capital financing 606 703 * Capital expenditure charged in-year to revenue (RCCO) 55 545 661 1,248
Transfers to or from the General Fund Balance that are required to be taken into account when determining the movement on the General Fund Balance for the year: Net transfers to/(from) Earmarked Reserves — General Fund 14 336 317 Net transfers to/(from) Earmarked Reserves — re surplus on sale 14 29 163 of fixed assets Net Housing Revenue Account Deficit for the year (8,462) (4,712) Non-Revenue transfers (to)/from Balances 14 (16) (27) (8,113) (4,269) Net additional amount required to be credited to the General (8,801) (5,353) Fund Balance for the year
* These 2011/12 items have been restated to exclude Housing elements which are now shown within the Net Housing Revenue Account Deficit figure near the bottom of this Statement instead. DOUGLAS BOROUGH COUNCIL STATEMENT OF ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2013
BALANCE SHEET AS AT 31 MARCH 2013
As At 31 As At 31 March 2013 March 2012 Note E'000 £'000 C000 Fixed assets Intangible fixed assets: 19 5 10 Operational assets: 17 Council dwellings 212,812 206,125 Other land & buildings 23,779 18,682 Vehicles, plant & equipment 1,687 1,892 Infrastructure assets 2,184 2,376 Non operational assets: 17 Investment properties 3,928 4,718 Assets under construction 3,322 10,692 Surplus assets 2,213 249,925 Total fixed assets 249,930 244,495
Long term investments 20 6 8 8 8
Total Long Term Assets 249,938 244,503
Current assets Stocks 21 219 185 Debtors 22 1,738 1,324 Cash at bank 23 22 22 Total current assets 1,979 1,531
Less Current Liabilities Creditors 24 (3,059) (3,456) Capital contributions deferred 25 (49) (0) Short term borrowing 26 (1,837) (5,493) Cash overdrawn (2,511) (1,119) Total Current Liabilities (7,456) (10,077)
Total assets less current liabilities 244,461 235,957
Long Term Liabilities Long term borrowing 27 (67,293) (60,878) Capital contributions applied 25 (70) (19) Pension fund liability 28a (12,578) (10,113) Other unfunded pension liabilities 29 (244) (271) (80,185) (71,281)
Total assets less liabilities 164,276 164,676 DOUGLAS BOROUGH COUNCIL I STATEMENT OF ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2013
BALANCE SHEET AS AT 31 MARCH 2013 (CONTINUED)
As At 31 As At 31 March 2013 March 2012 Note E'000 E'000 £'000 Financed by Pensions Reserve 30,34 (12,845) (10,411) Revaluation reserve 31,34 140,181 135,311 Capital adjustment account 32,34 30,018 33,400 Usable Capital Receipts Reserve 33,34 543 538 General revenue balances 34 3,390 2,623 Specific reserves 34 2,642 2,725 HRA balances 34 347 290 Total net worth 164,276 164,676
The Financial Statements were approved and authorised for issue by the Executive Committee on behalf of the Council.
D W CHRISTIAN MBE JP E P PIERCE FCCA CHAIRMAN OF EXECUTIVE COMMITTEE (ACTING) BOROUGH TREASURER 25 October 2013 25 October 2013 Castletown Town Commissioners
Income and Expenditure Account For the year ended 31 March 2013
2012/13 2011/12 Statement of net expenditure Gross Gross Net Net Notes Expenditure Income Expenditure Expenditure £ Continuing operations: Office administration and general expenses 212,276 76,318 135,958 162,765 Miscellaneous properties 59,547 16,989 42,558 14,167 Sanitation 218,921 30,188 188,733 215,090 Plant and works depot 12,301 14,774 (2,473) 9,288 Streets and roads 35,794 58,847 (23,053) (30,093) Amenities, services, library, Town Hall 232,739 14,557 218,182 234,563 Southern Local Authorities Swimming Pool Board 5,992 5,992 5,886 Depreciation charge for the year 168,751 168,751 116,927 Impairment provision 36,030 36,030 - Net current service cost of pension scheme 1,000 (1,000) (2,000) Housing Revenue Income and Expenditure Account 931,950 1,067,219 (135,269) (94,101)
Net cost of services 1,914,301 1,279,892 634,409 632,492
(Loss)/profit on sale of fixed assets 16,641 (3,233) Interest payable and finance charges 289,213 288,064 Interest and investment income (564) (451) Pensions interest cost and return on pension assets 26 24,000 13,000
Net operating expenditure 963,699 929,872
Sources of finance
Income from the General Rate Fund 721,350 696,295
Deficit for the year (242,349) (233,577)
The notes on pages 21 to 32 form part of these financial statements. Castletown Town Commissioners
Statement of the Movement on the General Fund Balance for the year ended 31 March 2013
2012/13 2011/12
Deficit for the year on the income and expenditure account (242,349) (233,577)
Amounts included in the Income and Expenditure account but required by statute to be excluded when determining the Movement on the General Fund Balance
Reversal of net charges made for retirement benefits in accordance with FRS 17 23,000 11,000 Depreciation charge for the year 168,751 116,927 Impairment charge 36,030 Loss/(profit) on sale of fixed assets 16,641 (3,233)
Amounts not included in the Income and Expenditure Account but required to be included by statute when determining the Movement on the General Fund Balance for the year
Revenue contribution to capital assets (25,730) (89,475) Capita! loan repayments for the year (27,603) (26,180)
Transfers to or from the General Fund Balance that are required to be taken into account when determining the Movement on the General Fund Balance for the year
Transfer to housing maintenance reserve (193) (132) Transfer from housing revenue account 134,424 173,751
82,971 (50,919)
General Fund Balance brought forward 205,066 255,985
General Fund Balance carried forward 288,037 205,066
The notes on pages 21 to 32 form part of these financial statements. Castletown Town Commissioners
Balance Sheet As at 31 March 2013
Notes 2013 2012 £ £ Fixed assets Tangible fixed assets 1 + 2 32,772,028 33,452,414 Chains of office 762 802
32,772,790 33,453,216 Current assets Debtors 5 94,423 65,685 Cash at bank and short term investments 6 776,863 648,961
871,286 714,646 Current liabilities Bank overdraft (59,648) (498,993) Short-term borrowing 11 (320,070) (276,436) Creditors 7 (78,850) (120,389)
(458,568) (895,818) Net current assets/(liabilities) 412,718 (181,172)
Total assets less current liabilities 33,185,508 33,272,044
Long-term liabilities Liability relating to defined benefit pension scheme 26 (818,000) (691,000) Long-term borrowing 11 (5,229,166) (5,096,345)
Total assets less liabilities 27,138,342 27,484,699
Financed by:
Revaluation reserve 9 23,964,382 24,371,790 Accumulated surpluses 9 645,582 468,550 Pensions reserve 9126 (818,000) (691,000) Usable capital receipts 9 131,494 131,494 Capital adjustment account 9 3,214,884 3,203,865
27,138,342 27,484,699
The financial statements were approved and authorised for issue by the Authority on 7D0110116 and were signed on their behalf by:
Chairman Responsible Finance Officer
The notes on pages 21 to 32 form part of these financial statements
Peel Town Commissioners
Income and Expenditure Account for the year ended 31 March 2013
2012/13 2011/12 Statement of net expenditure Gross Net Net expenditure Income Expenditure Expenditure (Restated) £ £ £ £ Continuing operations; Employee costs 633,174 633,174 630,079 Premises related costs 243,512 210,381 33,131 37,071 Agency and contracted services 351,497 42,698 308,799 283,626 Recharges 32,242 100,500 (68,258) (65,087) Central and technical 161,671 94,763 66,908 53,121 Vehicle costs 21,676 21,676 15,978 Depreciation 26,990 26,990 57,141 Current service cost of Pension Scheme .. 8,000 (8,000) (10,000) Impairmentfdemolition of assets 795,800 795,800 108,600 Housing Revenue Income and Expenditure Account 4,518,774 1,494,169 3,024,605 (450,893)
Net cost of services 6,785,336 1,950,511 4,834,825 659,636
Interest payable and finance charges 617,260 588,056 Interest and investment income (1,031) (1,130) Pensions interest cost and return on pension assets 24,000 13,000
Net operating expenditure 5,475,054 1,259,562
Sources of finance
Income from the Rate Funds 1,125,808 1,085,099
Net deficit for the year (4,349,246) (174,463)
The notes on pages 24 to 37 form part of these financial statements. Peel Town Commissioners
Statement of the Movement on the General Fund Balance for the year ended 31 March 2013
Notes 2012/13 2011/12 £ £
Deficit for the year on the Income and Expenditure Account (4,349,246) (174,463)
Amounts included in the Income and Expenditure account but required by statute to be excluded when determining the Movement on the General Fund Balance
Depreciation 26,990 57,141 Impairments/demolition of fixed assets 795,800 108,600 Reversal of net charges made. for retirement benefits 27 16,000 3,000
Amounts not included in the Income and Expenditure Account but required by statute to be included when determining the Movement on the General Fund Balance for the year•
Capital loan repayments received 16,138 16,053 Revenue contribution to capital assets (36,564) (4,368) Capital loan repayments (60,743) (67,019)
Transfers to or from the General Fund Balance that are required to be taken Into account when determining the Movement on the General Fund Balance for the year
Transfer from housing revenue account 3,588,389 84,294
(Deficit)/stuplus for the year (3,236) 23,238
General Fund Balance brought forward 232,581 209,343
General Fund Balance carried forward 229,345 232,581
The notes on pages 24 to 37 form part of these financial statements. Peel Town Commissioners
Balance Sheet As at 31 March 2013
Notes 2013 2012 £ £ Fixed assets Tangible fixed assets i 36,605,168 39,483,712
Current assets Debtors 5 297,565 154,177 Prepayments 136,179 128,880 Cash at bank and short term investments 6 416,459 438,285
850,203 721,342 Current liabilities Bank overdraft 1/ (764,060) (2,030,752) Short term borrowing 11 (767,663) (519,379) Creditors 7 (626,744) (542,797)
(2,158,467) (3,092,928)
Net current liabilities (1,308,264) (2,371,586)
Total assets less current liabilities 35,296,904 37,112,126
Long-term liabilities Liability relating to defined benefit pension scheme 27 (918,000) (725,000) Long term borrowing 11 (13,041,004) (10,522,980)
Total assets less liabilities 21,337,900 25,864,146
Financed by:
Revaluation reserve 9 17,070,259 22,128,293 Accumulated surpluses 9 458,782 450,043 Pensions reserve 9/27 (918,000) (725,000) Capital adjustment account 9 4,697,713 3,981,664 Usable capital receipts 9 29,146 29,146
21,337,900 25,864,146
The financial statements were approved and authorised for issue by the Authority on 14 k&I¢,444,05 2013 and were signed on their half by:
Chairman Town Clerk
The notes on pages 2 form part of these financial statements.
Michael District Commissioners
Income and Expenditure Account for• the year ended 31 March 2011
2011 2010 Gross Gross Net Net Statement of net expenditure Expenditure Income Expenditure Expenditure
General services (170,896) 9,184 (161,711) (183,436) Glen Wyllin campsite (102,012) 108,606 3,464 12,080
Net cost of services (272,007) 114,690 (168,217) (171,366)
Pension costs (2,000) (2,000) Profit on sale of old offices nil 18,077 Interest paid (1,008) (1,135) Interest income 81 77
Net operating expenditure (161,144) (188,737)
Source of finance Income from general rates and refuse 186,666 181,462
Net deficit for the year (4,478) (4,288)
Analysis of net deficit for the year General services (8,004) (16,394) Glen Wyllin campsite 3,826 12,109
(4,478) (4,288)
The notes on pages 20 to 27 form part of these financial statements Michael District Commissioners Statement of the Movement on the General Fund Balance far the year ended 31 Match 2011 2011 2010 £ £
Deficit for the year on the income and expenditure account (4,478) (4,288)
Amounts included in the income and expenditure account but required to be excluded by statute when determining the movement on the General Fund Balance
Depreciation charge for the year 8,200 8,974
Excess of employer pension contributions over pensions cost under FR817 (2,000) (2,000)
Arnounts not included in the Income and Expenditure Account but required to be included by statute when determining. the Movement on the General Fund Balance for the year
Loan capital repayments (7,400) (7,280)
Transfers to or (from) the General Fund Balance that are required to be take» into account when determining the Movement on the General Fund Balance for the year
Glen Wyllin campsite - Net surplus for the year (3,826) (12,109)
Glen Wyllin campsite - Depreciation charge for the year (1,896) (2,368) (10,808) (19,068)
General Fund Balance brought forward 77,824 96,892
General Fund Balance carried forward 66,718 77,824 1==,si
The notes on pages 20 to 27 form part of these financial statements. Michael District Commissioners Balance Sheet as at 31 March 2011
Notes 2011 2010 £ £ £ £
Med assets Tangible fixed assets 6 84,808 $2,768
Current assets Debtors 4 9,880 11,486 Prepayments - new tents 4 10,267 11,031 Cash at bank 3 142,783 113,078
162,938 186,662
Current liabilities Creditors 7 40,444 17,001 Acme's 7 17,921 7,807 Short-term borrowing 8 7,537 7,406
60,902 32,714 97,033 102,848
181,601 195,616 Long-term liabilities Long-term borrowing a 64,170 61,707
Defined benefit pension scheme assets 18 - 2,000
Defined benefit pension scheme liabilities 18 (2,000)
Total assets less liabilities 120,431 138,900
Financed by
Capital adjustment account 12 11,484 12,288 General revenue account 12 06,718 77,524 Glen Wyllin campsite account 12 49,219 44,097 Pension reserve 12/18 (2,000) 2,000
128,431 136,909
The financial statements were approved and authorised for issue by the Authority on CIS ct,re.,\A, Zo(3 and were si nod on the behalf by
ri D *(1 B R Corlett D Goldsmith Chairman Responsible Financial Officer
The notes on pages 20 to 27 form part of these financial statements.
Michael District Commissioners Income and Expenditure Account for the year ended 31 March 2012
2012 2011 Gross Gross Net Net Statement of net expenditure Expenditure Income Expenditure Expenditure
General services (176,711) 9,696 (167,018) (161,711) Glen Wyllin campsite (105,833) 116,474 10,141 3,494
Net cost of services (282,044) 126,170 (156,874) (158,217)
Pension costs (4,000) (2,000) Interest paid (877) (1,008) Interest income 101 81
Net operating expenditure (161,650) (161,144)
Source of finance
Income from general and refuse rates 160,188 156,666
Net deficit for the year (1,496) (4,478)
Analysis of net deficit for the year General services (11,676) (8,004) Glen Wyllin campsite 10,181 3,626
(1,498) (4,478)
The notes on pages 20 to 27 foie part of these financial statements Michael District Commissioners Statement of the Movement on the General Fund Balance for the year ended 31 March 2012 2012 2011 £ £
Deficit for the year on the income and expenditure account (1,498) (4,478)
Amounts included in the income and expenditure account but required to be excluded by statute when determining the movement on the General Fund Balance
Depreciation charge for the year 7,411 8,200
Accelerated depreciation 184 Excess of employer pension contributions over pensions cost under ?11817 (1,000) (2,000) Amounts not included in the Income and Expenditure Account but required to be included by statute when determining the Movement on the General Fund Balance for the year
Loan capital repayments (7,537) (7,406)
Transfers to or (from) the General Fund Balance that are required to be taken into account when determining the Movement on the General Fund Balance for the year
Glen Wyllin campsite - Net surplus for the year (10,181) (3,526) Glen Wyllin campsite - Depreciation charge for the year (1,093) (1,596)
(13,741) (10,800)
General Fund Balance brought forward 66,718 77,824
General Fund Balance carried forward 53,977 06,718
The notes on pages 20 to 27 form pail of these financial statements, Michael District Commissioners Balance Sheet as at 31 March 2012
Notes 2012 2011 £ £ £ £
Fixed assets Tangible fixed assets 6 77,003 84,868
Current assets Stocks and work in progress 4 9,015 Debtors 6 20,421 9,885 Prepayments 6 9,277 10,267 Cash at bank 3 153,007 142,783
191,720 162,935
Current liabilities Creditors 8 68,762 40,444 Accruals 8 20,865 17,921 Short-term borrowing 9 7,678 7,637
97,292 68,002 94,428 97,033
171,431 181,061 Long-term liabilities Long-term borrowing 9 46,496 64,170
Defined benefit pension scheme liabilities 19 2,000 2,000
Total assets less liabilities 122,936 128,431
Financed by:
Capital adjustment account 13 11,466 11,494 General revenue account 13 62,977 66,718 Glen Wyllin campsite account 13 60,493 49,219 Pension reserve 13/19 (2,000) (2,000)
122,939 125,431
The financial statements were approved and authorised for issue by the Authority on -x,c) I ) and were signed on their behalf by:
P Hayes D Goldsmith Chairman Responsible Financial Officer (lc)
The notes on pages 20 to 27 form part of these financial statements.
Michael District Commissioners Income and Expenditure Account fin' the year ended 31 March 2013
2012 2013 Gross Gross Net Net Statement of net expenditure Expenditure Income Expenditure Expenditure Restated
General services (181,624) 11,920 (189,704) (166,434) Glen Wyllin campsite (113,532) 97,181 (16,381) 10,141 Pension current service cost (4,000) (4,000) (4,000)
Net cost of services (299,156) 109,071 (190,085) (160,293)
Interest paid (944) (877) Interest income 75 101 Pension interest cost and expected return on pension assets
Net operating expenditure (190,984) (161,069)
Source of finance Income from rates General rates 105,922 105,548 Refuse rates 54,118 54,026
160,040 159,574
Net deficit for the year (30,914) (1,495)
Analysis of net deficit for the year General services (14,390) (11,676) Glen Wyllin campsite (16,524) 10,181
(30,914) (1,495)
The notes on pages 20 to 27 form part of these financial statements Michael District Commissioners Statement of the Movement on the General Fund Balance fbr the year ended 31 March 2013 2013 2012
Deficit for the year on the income and expenditure account (30,914) (1,493)
Amounts included in the income and expenditure account but required to be excluded by statute when determining the movement on the General Fund Balance
Depreciation charge for the year 7,644 7,411 Accelerated depreciation 154 Excess of employer pension contributions over pensions cost under FRS17 (2,000) (1,000) Amounts not included in the Income and Expenditure Account but required to be included by statute when determining the Movement on the General Fund Balance for the year
Loan capital repayments (8,388) (7,537) Transfers to or (from) the General Fund Balance that are required to he taken into account when determining the Movement on the General Fund Balance for the year
Glen Wyllin campsite - Net deficit/(surplus) for the year 16,524 (10,182)
Glen Wyllin campsite - Depreciation charge for the year (1,510) (1,093)
(18,644) (13,741)
General Fund Balance brought forward 52,977 66,718 General Fund Balance carried forward 34,333 52,977
The notes on pages 20 to 27 form part of these financial statements. Michael District Commissioners Balance Sheet as at 31 March 2013
2012
Fixed assets Tangible fixed assets 391,821 77,003
Current assets Stocks and work in progress 4 9,015 Debtors 5 18,193 20,421 Prepayments S I1,500 9,277 Cash at bank 3 46,607 153,007
76,200 191,720
Current liabilities Creditors 8 24,629 68,762 Accruals 8 11,010 20,868 Short-term borrowing 9 12,455 7,675
48,094 28,106 97,292 94,428
419,927 171,431 Long-term liabilities Long-term borrowing 8 (53,327) (46,498)
Defined benefit pension scheme liabilities 19 (2,000) (2,000)
Tot al assets less liabilities 364,600 122,936
Financed by:
Revaluation reserve 13 251,222 Capital adjustment account 13 35,566 11,466 General revenue account 13 34,333 52,977 Glen Wyllin campsite account 13 46,479 60,493 Pension reserve 13/19 (2,000) (2,000)
364,600 122,936
The financial statements were approved and authorised for issue by the Authority on and were signed on their behalf by: }.11113W"A1/4 P Hayes 1) Goldsmith Chairman 6.1.)3- Responsible Financial Officer `50„10, 15
The notes on pages 20 to 27 form part of these financial statements.
Onchan District Commissioners
Income and Expenditure Account for the year ended 31 March 2013
Statement of net expenditure 2012/13 2011/12 Gross Net income! Net Income! expenditure income (expenditure) (expenditure) £ £ Continuing operations: Finance and general purposes (852,751) 152,665 (700,086) (856,398) Works and cleansing (825,539) 241,388 (584,151) (521,214) Leisure and amenities (707,395) 72,567 (634,828) (645,131) Government assisted (28,879) 114,940 86,061 82,948
Net income frond(cost of) General Fund services (2,414,564) 581,560 (1,833,004) (1,739,795)
Housing Income and Expenditure Account (2,733,294) 2,337,342 (395,952) 29,575
Net income from/(cost of) services (5,147,858) 2,918,902 (2,228,956) (1,710,220)
Gain/(Loss) on disposal of fixed assets (25,906) (3,839) interest payable and similar charges (898,162) (882,921) Interest and investment income 13,774 14,802 Pension interest cost & expected return on pension assets (58,000) (33,000)
Net operating expenditure (3,197,250) (2,615,178)
Sources of finance income from the General Rate Fund 1,976,101 1,914,663
Net surplus/(deficit) for the year (1,221,149) (700,515)
The notes on pages 25 to 38 form part of these financial statements. Onchan District Commissioners
Statement of the Movement on the General Fund Balance for the year ended 31 March 2013
2012113 2011/12
Surplus/(deficit) for the year on the income and expenditure account (1,221,149) (700,515)
Amounts included in the income and expenditure account but required by statute to be excluded when determining the Movement on the General Fund Balance Depreciation and impairment of fixed assets 268,785 255,927 Net charges made for retirement benefits 51,000 25,000 (Gain)/Loss on disposal of fixed assets 25,906 3,8.39
Amounts not included in the income and Expenditure account but required by statute to be included when determining the Movement on the General Fund Balance for the year Loan funds principal repayments (193,483) (181,368) Loan funds principal repayments received - Drainage loan 56,289 52,394 Fixed assets financed out of general fund (158,791) (70,893)
Transfers to or from the General Fund Balance that are required to be taken into account when determining the Movement on the General Fund Balance for the year Transfer (to)Ifrom Housing Revenue Account 1,063,837 642,730 Transfers (to)/from Earmarked Reserves (16) 26,386
Increase/(Decrease) in General Fund Balance (107,622) 53,500
General Fund Balance brought forward 1,057,118 1,003,618
General Fund Balance carried forward 949,496 1,057,118
The notes on pages 25 to 38 form part of these financial statements. Onchan District Commissioners
Balance Sheet as at 31 March 2013
2012
Fixed assets Tangible fixed assets
Operational assets Dwellings 1 48,620,723 48,557,218 -Other land and buildings 1 4,455,595 4,778,918 — Vehicles, plant, furniture and 1 153,010 221,553 equipment — Infrastructure assets 1 381,807 347,621 — Community assets 1 147,145 163,665 53,758,280 64,068,976 Non-operational assets — Investment properties 1 3,735,000 3,535,000 3,735,000 3,535,000
57,493,280 57,603,976
Long Term Debtor 9 1,283,731 1,322,388
Current assets Debtors 10 536,288 469,527 Cash at bank 1,516,791 1,902,343
2,053,079 2,371,870
Current liabilities Short-term borrowing 15 582,571 626,684 Creditors 12 439,793 566,172 Bank overdraft 1,793,175 1,656,523
2,815,539 2,748,279 Net current assets (762,480) (376,409)
Total assets less current liabilities 57,994,551 58,549,954
Long-term liabilities Long-term borrowing 15 14,654,807 14,002,861 Pension liabilities 26 2,032,000 1,679,000 16,666,807 15,681,661
Total assets less liabilities 41,307,744 42,868,093 Onchan District Commissioners
Balance Sheet (continued) as at 31 March 2013
Notes 2013 2012 £ £
Financed by:
Capital Adjustment Account 13 664,282 1,123,047 Pensions Reserve 13 (2,032,000) (1,679,000) Earmarked Reserves 13 19,787 19,771 General Fund 13 949,496 1,057,118 Housing Maintenance Reserve 13 603,934 662,909 Elderly Persons Housing Maintenance Reserve 13 40,071 130,478 Community Facilities Fund 13 25,475 26,497 Elderly Persons Housing Heating Reserve 13 17,423 23,585 Revaluation Reserve 13 41,019,276 41,503,688
41,307,744 42,868,093
The financial statements were approved and authorised for issue by the Authority on 21 October 2013 and were signed on their behalf by:
R Ca[lister T M G Re Chairman Responsible Financial Officer Laxey Village Commissioners
Income and Expenditure Account for the year ended 31 March 2012
2011/12 2011/12 2011/12 2010/11 Statement of net expenditure Grass Gross Net Net Expenditure Income expenditure expenditure £
Continuing Operations Finance and general purposes 101,644 2,597 99,047 82,863 Property 5,146 29,470 (24,324) (16,034) Works and development 23,588 23,588 20,567 Parks and leisure 74,957 19,756 55,201 38,534 Refuse disposal 74,977 74,977 79,585 Depreciation charge for• the year 28,729. 28,729 34,033 Past service gain - (6,000) Current service cost of pension scheme „ 2,00( (2,000) (1,000)
Net cost of services 309,041 53,823 255,218 232,548
Interest payable and similar charges 1,102 1,264 Interest receivable and investment income (40)
Net operating expenditure 256,280 233,812
Source of finance
Income from the General and Refuse Rate Fund 285,178 284,868 General Government grants 2,374
Net surplus for the year 28,898 53,430
The notes on pages 17 to 25 form part of these financial statements, Laxey Village Commissioners
Statement of the Movement on the General Fund Balance for the year ended 31 March 2012
2011112 2010/11
£ £
Surplus for the year on the income and expenditure account 28,898 53,430
Amounts included in the income and expenditure account but required by statute to be excluded when determining the Movement on the General Fund Balance
Past service gain (6,000) Reversal of net charges made for retirement benefits in Accordance with FRS17 (2,000) (1,000) Depreciation charge for the year 28,729 34,033
Amounts not included in the Income and Expenditure Account but required by statute to be included when determining the Movement on the General Fund Balance
Revenue contribution to capital assets (15,374) Capital loan repayment for the year (15,783) (15,688)
24,470 64,775
General Fund Balance brought forward 334,146 269,371
General Fund Balance carried forward 358,616 334,146
Statement of Total Recognised Gains and Losses for the year ended 31 March 2012
Notes 2011/12 2010/11
£
Deficit on the income and expenditure account for the year 28,898 53,430
Other recognised gains and losses 5 Actuarial (losses) on Pension Fund Assets and Liabilities 17 (16,000)
Total recognised gains and losses for the year 28,903 37,430
The notes on pages 17 to 25 form part of these financial statements. Laxey Village Commissioners
Balance Sheet As at 31 March 2012
Notes 2012 2011 £ £ Fixed Assets Tangible fixed assets 1 1,239,225 1,252,580
Current assets
Debtors 4 38,346 18,437 Prepayments 1,971 1,565 Cash at bank 5 247,806 245,558
288,123 265,560
Current liabilities Creditors 6 (67,847) (69,759) Bank loans 8 (15,782) (15,688)
(83,629) (85,447)
Net current assets 204,494 180,113
Long term liabilities Bank loans 8 (54,556) (70,433) Pension liabilities 7 (8,000) (10,000)
1,381,163 1,352,260
Financed by
Capital adjustment account 9 (93,053) (103,880) Capital receipts reserve 9 22,218 22,218 Revaluation reserve 9 1,101,382 1,109,776 Pension reserve .10 (8,000) (10,000) General fund balance 10 358,616 334,146
1,381,163 1,352,260
The financial statements were approved and authorised by the Authority on 15 mcvi /013 and were signed c their behalf by:
Chairman RFO Pi10611^4 The notes on pages 17 to 25 form part of these financial statements.
Laxey Village Commissioners
Income and Expenditure Account for the year ended 31 March 2013
201243 2012/13 2012113 2011/12 Statement of net expenditure Gross Gross Net Net Expenditure Income expenditure expenditure £ £
Continuing Operations Finance and general purposes 90,756 3,849 86,907 99,047 Property 13,517 23,234 (9,717) (24,324) Works and development 17,211 17,211 23,588 Parks and leisure 70,221 22,577 47,644 55,201 Refuse disposal 86,062 86,062 74,977 Loss on disposal of vehicle 390 390 Depreciation charge for the year 21,898 21,898 28,729 Net current service cost of pension scheme 1,000 (1,000) (2,000)
Net cost of services 300,055 50,660 249,395 255,218
Interest payable and similar charges 1,108 1,102 Interest receivable and investment income (40) (40)
Net operating expenditure 250,463 256,280
Source of finance
Income from the General and Refuse Rate Fund 289,010 285,178
Net surplus for the year 38,547 28,898
The notes on pages 18 to 26 form part of these financial statements. Laxey Village Commissioners
Statement of the Movement on the General Fund Balance for the year ended 31 March 2013
2012/13 2011/12
£ £
Surplus for the year on the Income and expenditure account 38,547 28,898
Amounts included in the income and expenditure account but required by statute to be excluded when determining the Movement on the General Fund Balance
Reversal of net charges made for retirement benefits in . Accordance with FRS17 (1,000) (2,000) Loss on sale of vehicle 390 Depreciation charge for the year 21,898 28,729
Amounts not included in the Income and Expenditure Account but required by statute to be included when determining the Movement on the General Fund Balance
Revenue contribution to capital assets (29,426) (15,374) Capital loan repayment for the year (15,777) (15,783)
14,632 24,470
General Fund Balance brought forward 358,616 334,146
General Fund Balance carried forward 373,248 358,616
Statement of Total Recognised Gains and Losses for the year ended 31 March 2013
Notes 2012/13 2011/12
£ £
Surplus on the income and expenditure account for the year 38,547 28,898
Other recognised gains and losses 5 Actuarial (losses) on Pension Fund Assets and Liabilities 17 (5,000)
Total recognised gains and losses for the year 33,547 28,903
The notes on pages 18 to 26 form part of these financial statements.
Laxey Village Commissioners
Balance Sheet As at 31 March 2013
Notes 2013 2012 £ £ Fixed Assets Tangible fixed assets 1 1,246,263 1,239,225
Current assets
Debtors 4 22,812 38,346 Prepayments and accrued income 4 1,167 1,971 Cash at bank S 258,972 247,806
282,951 288,123
Current liabilities Creditors 6 (47,943) (67,847) Bank loans 8 (13,474) (15,782)
(61,417) (83,629)
Net current assets 221,534 204,494
Long term liabilities Bank loans (41,087) (54,556) Pension liabilities (12,000) (8,000)
1,414,710 1,381,163
Financed by:
Capital adjustment account 9 (62,540) (93,053) Capital receipts reserve 9 22,218 22,218 Revaluation reserve 9 1,093,784 1,101,382 Pension reserve 10 (12,000) (8,000) General fund balance 10 373,248 358,616
1,414,710 1,381,163
The financial statements were approved and authorised by the Authority on I sap,iyoz- U3nd were signed on their behalf by:
Chairman Responsible Finance 0 cer
The notes on pages 18 to 26 form part of these financial statements,
Port Erin Village Commissioners
Income and Expenditure Account For the year• ended 31 March 2013 2012/13 2011/12 Statement of net expenditure Gross Net Net Expenditure Income Expenditure Expenditure £ £ £
Administration and general expenses 286,625 51,705 234,920 232,956 Bradda, Breagle, Athol Park Glens and Shore Management 40,511 11,773 28,738 21,115 Rowany Golf Course and misc rents 2,861 57,514 (54,653) (48,393) Roads, public conveniences, street lighting, refuse collection and sewers 508,860 91,278 417,582 404,581 Public amenities 114,746 36,375 78,731 74,497 Housing Income and Expenditure Account 2,319,716 940,062 (1,379,654) 187,302 Net current service cost of pensions 3,000 3,000 3,000
Net cost of services 3,276,319 1,188,707 2,087,612 875,058
Profit on disposal of fixed assets (3,598) (9,200) Impairment of revenue fixed assets 660 Interest payable and similar charges 373,769 346,127 Interest and investment income (407) (353)
Pension interest cost and expected return on pension assets 17,000 11,000
Net operating expenditure 2,475,036 1,222,632
Sources of finance
Income from the General Rate Fund 746,232 734,638
Net deficit for the year (1,728,804) (487,994)
The notes on pages 22 to 33 form part of these financial statements. Port Erin Village Commissioners
Statement of the Movement on the General Fund Balance for• the year ended 31 March 2013
2013 2012 £ £
Net deficit for the year (1,728,804) (487,994)
Amounts included in the Income and Expenditure account but required by statute to be excluded when determining the Movement on the General Fund Balance
Depreciation 139,205 133,816 Net charges made for retirement benefits 20,000 14,000 Impairment of revenue fixed assets 660 Profit on disposal of fixed assets (3,598) (9,200)
Amounts not included in the Income and Expenditure account but required by statute to be included when determining the Movement on the General Fund Balance for the year
Loans funds principal repayments (129,865) (96,011) Capital payments on finance lease (11,487) Capital expenditure charged in year to General Fund (58,428) (4,488)
Transfer to or from the General Fund Balance that are required to be taken into account when determining the Movement on the General Fund Balance for the year
Transfer froingto) Housing Revenue Account 1,667,213 479,864 Transfer from/(to) Earmarked reserves 436 1,238 Transfer from/(to) Housing Repair Reserve (192) (122) Transfer froin/(to) Capital Adjustment account 45,251 43,359
(Decrease)/increase in General Fund Balance (48,122) 62,975
General Fund Balance brought forward 181,214 118,239
General Fund Balance carried forward 133,092 181,214
The notes on pages 22 to 33 form part of these financial statements. Port Erin Village Commissioners
Balance Sheet As at 31 March 2013 Notes 2013 2012 Fixed assets £ £ Tangible fixed assets Operational assets 1 23,274,108 25,091,014 Non-operational assets 1 1,783,577 1,783,577
25,057,685 26,874,591
Long-term Debtors 8 526,941 574,745
25,584,626 27,449,336 Current assets Debtors 9 150,915 196,236 Cash at bank 518,811 433,099
669,726 629,335
Current liabilities Short-term borrowing 14 444,882 431,815 Creditors — amounts falling due within one year 10 268,361 167,002 Bank overdraft 212,714
925,957 598,817
Net current (liabllities)/assets (256,231) 30,518
Total assets less current liabilities 25,328,395 27,479,854 Long term liabilities Long-term borrowing 14 7,384,429 7,827,084 Pensions liabilities 28 643,000 513,000 (8,027,429) (8,340,084)
Total assets less liabilities 17,300,966 19,139,770
Financed by: Revaluation reserve 12 15,142,136 17,046,309 Capital adjustment account 12 2,400,909 2,212,451 Housing repairs reserve 12 230,994 175,563 Pensions reserve 12 (643,000) (513,000) General fund 12 133,092 181,214 Earmarked reserves 12 36,835 37,233
17,300,966 19,139,770
The financial statements were approved and authorised for issue by the Authority and were signed o ir behalf by:
Chairman Responsible Finance qificer A/1-- The notes on pages 22 to 33 form part of these financial statements
Port St. Mary Village Commissioners
Income and Expenditure Account For the year ended 31 March 2013 Statement of net expenditure Notes 2013 2012 Income Generated from: Administration and general expenses 29,578 29,953 Property 33,363 35,077 Refuse 26,511 21,981 Sewers 8,576 10,833 Parks and leisure 15,750 16,500 Public amenities 1,903 2,625 115,681 116,969 Less expenditure generated by: Administration and general purposes 144,274 153,297 Direct labour- central costs 41,846 41,722 Property 73,776 53,970 Refuse Collection 92,296 105,502 Sewers 6,989 9,271 Public works 22,264 23,178 Street cleaning and car parks 8,249 8,941 Public conveniences 7,219 9,008 Parks and leisure 2,001 1,673 Maintenance of public areas 32,763 42,617 Public amenities 16,833 21,715 Guides and general advertising 2,011 1,675 Bad debt provision (987) 4,979 Bad debts written off 725 5,813 Impairment of assets 10,300 (450,259) (493,661)
Current cost of Pensions adjustment 28 (11,000) 3,000
Net cost of General Revenue Fund (345,578) (373,692) services Housing Services - income 496,033 476,393 Less: Gross Expenditure (507,911) (487,733) (11,878) (11,340)
Net cost of services (357,456) (385,032)
Profit on sale of vehicle 5,000 Interest payable and similar charges (181,907) (185,390) Interest receivable 1,302 1,316
Net operating expenditure (533,061) (569,106) Sources of finance General rates 409,903 392,161 Less; Collection charges (4,048) (4,478) Income from General rates 405,855 387,683
Net deficit for the year (127,206) (181,423)
The notes on pages 22 to 33 form part of these financial statements. Port St. Mary Village Commissioners
Statement of the Movement on the General Fund Balance for the year ended 31 March 2013
2013 2012 £
Deficit for the year on the income and expenditure account (127,206) (181,423)
Amounts included in the Income and Expenditure account but required by statute to be excluded when determining the Movement on the General Fund Balance
Reversal of net charges made for retirement benefits in accordance with the SORP 11,000 (3,000) Depreciation charge for the year 29,660 21,930 Impairment . 10,300 Release of deferred income (603)
Amounts not included in the Income and Expenditure Account but required to be included by statute when determining the Movement on the General Fund Balance for the year
Profit on sale of assets (5,000) Revenue contribution to capital assets (174,766) (30,701)
Transfers to or from the General Fund Balance that are required to be taken into account when determining the Movement on the General Fund Balance for the year
Transfer to Housing Maintenance Account (334) (411) Transfer to Housing Revenue Account 193,785 196,730 Transfer from Capital Receipts Reserve 75,000 -
1,536 13,425
General Fund Balance brought forward 127,208 113,783
General Fund Balance carried forward 128,744 127,208
The notes on pages 22 to 33 form part of these financial statements. Port St. Mary Village Commissioners
Balance Sheet As at 31 March 2013
Notes 2013 2012
Fixed assets Tangible fixed assets 1, 2 19,012,757 19,107,905 Intangible fixed assets 3 6,000 8,000
19,018,757 19,115,905 Current assets Debtors 76,166 124,515 Cash at bank and Sitort term investments 826,086 723,447
902,252 847,962 Current liabilities Creditors - amounts falling due within one year 8 (226,741) (227,959) Bank loans 12 (200,957) (76,727) Bank overdrafts 12 (3,338,999)
(427,698) (3,643,685) Long term liabilities Bank loans 12 (6,071,325) (2,810,921) Net defined benefit pension liability 28 (426,000) (349,000) Deferred income 8 (28,931)
Total assets less liabilities 12,967,055 13,160,261
Financed by:
General revenue account 10 128,744 127,208 Housing maintenance account 10 258,146 244,378 Housing reserve account 10 11,262 Capital receipts reserve 10 130,411 205,411 Capital adjustment account 10 713,069 649,420 Pension reserve 10,28 (426,000) (349,000) Revaluation reserve 10 12,151,423 12,282,844
12,967,055 13,160,261
The financial statements were approved and authorised for issue by the Authority on and were signed on their behalf by: Led- Chairman c5f1WC04R, Responsible Finance Officer 3 Oa-'16,21- 2,013 The notes on pages 22 to 33 form part of these financial statements
MOORE STEPHENS
ANDREAS PARISH COMMISSIONERS
Income and Expenditure Account
For the year ended 31 March 2013 (Expressed In Pounds Sterling)
2013 2012
Income Village halt hire 4,111 4,394 Search fees 700 1,200 Miscellaneous 139 213
4,950 5,807
Expenditure Northern Parishes Refuse Collection Board 49,830 49,445 Northern civic amenity site 14,019 12,083 Clerk's salary 10,911 10,382 Public hail and community centre 10,108 6,924 Sports field and amenity area 7,488 6,584 Depreciation 7,394 7,394 Public conveniences 4,994 4,840 Street lighting 4,843 6,866 Playground park 3,987 1,425 Audit fee 3,380 3,360 Election 3,015 Accounting fee 2,600 1,300 Northern Local Authorities Swimming Pool Board 2,297 2,273 Litter collection/ dog wardens 2,276 2,290 Rate collection charges 1,836 1,813 Insurance 1,415 1,549 Civic Service 854 291 Miscellaneous expenses 812 789 Office expenses 510 552 HM Queens Golden Jubilee 462 - Garden competition expenses 258 781 Public Christmas trees and decorations 235 328 Millennium clock and garden 123 825 Bank charges 100 136 Treasury rates write offs/(backs) 61 (965) Bad debts (written back) (675) (1,093)
Total Expenditure (133,113) (120,172)
Net cost of services (128,163) (114,365) Sources of finance Interest Income 1 1
Net operating expenditure (128,162) (114,364)
Income transferred from the general refuse rate fund 48,052 47,678
Income transferred from the general rate fund 73,944 73,216
(Deficit)Isurplus for the year on the Income and Expenditure Account (6,166) 6,530
The accompanying notes on pages 18 to 21 form a part of these financial statements. MOORE STEPHENS
ANDREAS PARISH COMMMISSIONERS
Statement of the Movement on the Genera Fund Balance
For the year ended 31 March 2013 (Expressed in Pounds Sterling)
2013 2012
(Deficit)Isurplus for the year on the Income and Expenditure (6,166) 6,530 Account
Amounts included in the Income and Expenditure Account but required by statute to be excluded when determining the movement on the General Fund Balance for the year:
Add back: Depreciation 7,394 7,394
Amour& not included in the income and Expenditure Account but required by statute to be included when determining the movement on the General Fund Balance for the year:
Less: Capital additions financed by the General Fund
1,228 13,924
General Fund Balance brought forward 70,904 66,980
General Fund Balance carried forward 72,132 70,904
The accompanying notes on pages 1610 21 form a part of these financial statements. MOORE STEPHENS
ANDREAS PARISH COMMISSIONERS
Balance Sheet
As at 31 March 2013 (Expressed in Pounds Sterling)
Notes 2013 2012
Fixed assets Tangible fixed assets 101,809 169,203
Total fixed assets 161,809 169,203
Current assets Debtors 2 17,345 22,041 Cash at bank 7 62,594 60,998
Total current assets 79,939 83,039
Creditors: amounts falling due within one year Trade creditors and accruals 10 (7,807) (12,135) Total current net assets 72,132 70,904
Total net assets 233,941 240,107
Represented by Capital adjustment account 8 161,809 169,203 General fund 9 72,132 70,904
233,941 240,107
The financial statements were approved and authorised for Issue by the Authority on (14 ogx 3 and were signed on their behalf by
Chairman
H- RFO
The accompanying notes on pages 18 to 21 form a part of these financial statements.
Arbory Parish Commissioners
Income and Expenditure Account for the year ended 31 March 2013
2012/13 Net 2011/12 Net Statement of net expenditure Gross (Expenditure)/ (Expenditure) expenditure Income Income I Income E Continuing operations: Finance and general purposes (27,349) 1,210 (26,139) (25,041)
Works and development (32,227) 1,450 (30,777) (35,624) Refuse (74,739) 1,572 (73,167) (67,548)
Provision for Bad & Doubtful Debts (2,127)
Net (cost) of General Fund services (134,315) 4,232 (130,083) (130,340)
Interest payable and similar charges (2,656) (2,798)
Net operating expenditure (132,739) (133,136)
Sources of finance
Income from the General Rate Fund 124,095 122,383
Net (deficit) for the year (8,644) (10,753)
The notes on pages 18 to 23 form part of these financial statements. Arbory Parish Commissioners
Statement of the Movement on the General Fund Balance for The year ended 31 March 2013
2012113 2091112
(Deficit) for the year on the Income and expenditure account (8,644) (10,763)
Amounts included in the income and expenditure account but required by statute to be excluded when determining the Movement on the General Fund Balance
Depreciation of fixed assets Note 1 15,957 16,130
Amounts not included in the Income and Expenditure account but required by statute to be included when determining the Movement on the General Fund Balance for the year
Capital expenditure charged in year to General Fund (4,367) (845) Loans funds principal repayments (13,891) (13,713)
Transfers to or from the General Fund Balance that are required to be taken into account when determining the movement on the General Fund Balance for the year
Transfer to Sinking Fund Reserve (178) (174)
(11,123) (9,355)
General Fund Balance brought forward 59,839 69,194
General Fund Balance canted forward 48,716 59,839
The notes on pages 18 to 23 form part of these financial statements. Arbory Parish Commissioners
Balance Sheet as at 31 Match 2013
Notes 2013 2012
Fixed assets Operational Assets: • Building improvements 1 49,311 48,009 • Playground equipment 3,203 • Other plant & equipment 282 584
Infrastructure assets 1 3,72T 13,146 Community assets 1 12,937 14,925 66,257 77,847 Current assets Debtors 7 8,163 9,760 Cash at bank 8 49,593 59,440
57,756 69,200 Capital Current assets Sinking Fund cash at bank 3,611 3,433
3,611 .3,433
Current liabilities Short-term borrowing - Bank Ln & Bonds <1 yr 13,346 23,846 Creditors 9 6,340 6,661
19,686 30,507 Net current assets 41,681 42,126
107,938 119,973 Long-term liabilities Long-term borrowing - Bank Loan >1 yr 11 40,007 43,398 40,007 43,398
Total assets less liabilities 67,931 76,676
Financed by:
Capital adjustment account 10 15,604 13,303 Sinking Fund 10 3,611 3,433 General fund 10 48,716 69,539
67,931 76,575
The financial statements were approved and authorised for issue by the Authority on 1 to 0 ck )-xtbk1 and were signed on their behalf by:
Chairman RFO
The notes on pages 18 to 23 form part of these financial statements.
MOORE STEPHENS
BALLAUGH PARISH COMMMISSIONERS
Income and Expenditure Account
For the year ended 31 March 2013 (Expressed in Pounds Sterling)
2013 2012 Income Village hall hire 1,925 3,070 Search fees 950 880 Miscellaneous Income 10
2,885 3,750
Expenditure Northern Parishes Refuse Collection Board 38,693 38,311 Clerk's salary 10,985 10,769 Northern civic amenity site 10,674 10,357 Grass cutting and gardening 6,483 5,431 Millennium park and sports field 5,467 3,353 Street lighting 4,974 5,040 Parish half 4,146 9,162 Audit fee 3,360 3,360 Depreciation 3,140 3,140 Public conveniences 2,655 2,605 Accounts fee 2,600 1,350 NLA swimming pool board - contribution 1,767 1,742 Dog bins 1,670 1,655 Insurance 1,655 1,728 Rate collection charges 1,561 1,534 Miscellaneous charges 1,069 814 Election 1,040 - Office expenses 778 579 Civic Service 326 533 Garden competition expenses 284 315 Play park 145 120 Bank charges 102 100 H M Queens Diamond Jubilee 64 - Treasury rates write offs/(backs) 45 (541) Bad debts - provision adjustment (386) (726)
Total Expenditure (103,297) (100,731)
Net cost of services (100,412) (96,981)
Sources of finance Interest income 6 7
Net operating expenditure (100, 406) (96,974)
Income transferred from the general refuse rate fund 37,299 36,769
Income transferred from the general rate fund 58,304 55,755
Deficit for the year on the Income and Expenditure Account (4, 803) (4,450)
The accompanying notes on pages 18 to 21 form a part of these financial statements. ivi0ORE STEPHENS
BALLAUGH PARISH COMMMISSIONERS
Statement of the Movement on the General Fund Balance
For the year ended 31 March 2013 (Expressed in Pounds Sterling)
2013 2012
Deficit for the year on the Income and Expenditure Account (4,803) (4,450)
Amounts included in the Income and Expenditure Account but required by statute to be excluded when determining the movement on the General Fund Balance for the year
Add back: Depreciation 3,140 3,140
(1,683) (1,310)
General Fund Balance brought forward 19,992 21,302
General Fund Balance carried forward 18,329 19,992
The accompanying notes on pages 18 to 21 form a part of these financial statements. MOORE STEPHENS
BALLAUGH PARISH COMMISSIONERS
Balance Sheet
As at 31 March 2013 (Expressed in Pounds Sterling)
Notes 2013 2012
Fixed assets Tangible fixed assets 4 44,805 47,945 War stock investment 17 47 47
Total fixed assets 44,852 47,992
Current assets Debtors 2 13,237 15,504 Cash at bank 7 12,400 15,296
Total current assets 25,637 30,800
Creditors: amounts falling due within one year Trade creditors and accruals 10 (7,192) (10,692)
Total current net assets 18,445 20,108
Total net assets 63,297 68,100
Represented by Capital adjustment account 8 44,805 47,945 General fund 9 18,329 19,992 Francis Drake Bursary account 9 163 163
63,297 68,100
The financial statements were approved and authorised for issue by the Authority on 9"04 Au( 3 and were signed on their behalf by:
The accompanying notes on pages 18 to 21 form a part of these financial. statements.
The Parish Commissioners of Braddan
Income and Expenditure Account for the year ended 31 March 2013
2012113 2011/2012 Statement of net expenditure Gross Net Net expenditure Income expenditure)/ (expenditure)/ income Income
Continuing operations: Finance and general purposes (461,421) 53,569 (407,852) (401,744) Property and playgrounds (52,891) 39,428 (13,463) 26,098 Works and development (87,866) (87,866) (86,106) Parks and leisure (59,817) (59,817) (68,569) Refuse disposal (308,373) 80,068 (228,305) (207,935) Housing Income and Expenditure (760,302) 896,757 136,455 310,219 Account Current service cost adjustment re: Pension 5,000 — 5,000 8,000
Net cost of services (1,725,670) 1,069,822 (655,848) (420,037)
Interest payable and similar charges (455,449) (452,478) Interest and investment income 6,951 3,805 Pensions interest cost & expected return (8,000) (4,000) on pension assets / liabilities
Net operating expenditure (1,112,346) (872,710)
Sources of finance income from the General Rate Fund 1,080,681 1,073,673
Net (deficIt)Isurpius for the year (31,665) 200,963
The notes on pages 23 to 34 form part of these financial statements. The Parish Commissioners of Braddan
Statement of the Movement on the General Fund Balance for the year ended 31 March 2013
2012/13 2011/12 £
(Deficit)/Surplus for the year on the Income and expenditure account (31,665) 200,963
Amounts Included In the income and expenditure account but required by statute to be excluded when determining the Movement on the General Fund Balance
Depreciation of fixed assets 83,759 78,924 Impairment of fixed assets 622 Reversal of net charges made for retirement benefits in 56,000 48,000 accordance with FR$17 Pensions in the year (53,000) (52,000)
Amounts not included in the Income and Expenditure account but required by statute to be included when determining the Movement on the General Fund Balance for the year
Loans fund principal repayments (52,596) (49,878) Capital expenditure charged to the general fund balance (147,574) (106,218) Loss on disposal of fixed asset 8,000 —
Transfers to or from the General Fund Balance that are required to be taken into account when determining the Movement on the General Fund Balance for the year
Transfer (to)lfrom housing reserve 272,909 94,763
136,454 214,554
General Fund Balance brought forward 650,064 435,510
General Fund Balance carried forward 786,516 650,064
The notes on pages 23 to 34 form part of these financial statements. The Parish Commissioners of Braddan
Balance Sheet as at 31 March 2013
Notes 2013 2013 2012 2012 £ £ £ £ Fixed assets
Operational assets — Dwellings 1 18,130,687 18,494,861 — Other land and buildings 1 1,212,650 1,167,807 Vehicles, plant, furniture and equipment 1 100,203 15,700 — Infrastructure assets 1 244,118 256,094 --Community assets 1 172,487 497,202 Non-operational assets — Other land and buildings 1 294,037 417,000
20,154,162 20,848,664 Current assets Debtors 9 271,562 105,635 Cash at bank 10 988,156 1,320,051
1,259,718 1,426,686
Current liabilities Short-term borrowing 14 229,980 217,127 Creditors 11 510,065 670,675
740,045 887,802 Net current assets 519,673 537,884
20,673,835 21,386,548 Long-term liabilities Liability relating to defined benefit pension scheme 26 319,000 228,000 Long-term borrowing 14 7,993,127 8,223,107 8,312,127 8,451,107
Total assets less liabilities 12,361,708 12,935,441
Financed by:
Revaluation reserve 12 8,884,038 9,441,635 Capital adjustment account 12 2,791,988 2,917,778 Pension reserve 12 (319,000) (228,000) Housing repairs reserve 12 218,164 153,964 General fund 12 786,518 650,064
12,361,708 12,935,441
The financial statements were approved and authorised for Issue by the Authority on 10th October 2013 and were signed on their behalf by:
Chairman RFO
BRIDE PARISH COMMISSIONERS
INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 315T MARCH 2013 (Expressed in Pounds Sterling)
2013 2012 Income Miscellaneous income 14 Property search fees 150 400
Expenses Civic Amenity Site 28,803 32,796 Northern Parish Refuse Collection Board 13,942 13,714 Millennium sports field 7,813 6,021 Street Lights 10,664 Professional fees 1,437 Clerk's salary 10,447 9,481 Depreciation 1,959 2,036 Northern Local Authority Swimming Pool Board - 4,800 4,654 Contribudon Audit and accountancy 11,796 5,831 Toilet block cleaning and maintenance 2,745 2,760 Electric:fly 1,330 1,408 Miscellaneous expenses 705 738 Rate collection charges 1,273 1,266 Sports day and Governors Visit 1,268 139 Employee pension 1,117 1,104 Insurance 2,334 2.194 Telephone 479 452 Office expenses 531 290 Water rates 764 623 Clock and bench 1,138 Bank charges 163 98 Hall expenses 240 Search fees 100 175 Toilet block rates 7 6 Car park expenses 1 1 Election Expenses 148 Provision for bad debts 122 38 Write backs (180)
103,351 88,216
Net cost of services (103,187) (87,816) interest income 73 75
Net Operating expenditure (103,114) (87,741)
income from rate fund 58,470 53,188
Income from refuse fund 13,418 13,074
Deficit of Income over expenditure for the year (31,226) (21,479)
There are no recognised gains or losses for the current financial year or preceding financial year other than those stated In the Income and Expenditure Account. Therefore no separate statement of total recognised gains and losses has been presented. BRIDE PARISH COMMISSIONERS
STATEMENT OF THE MOVEMENT ON THE GENERAL FUND BALANCE
FOR THE YEAR ENDED 3167 MARCH 2013 (Expressed in Pounds Sterling) 2013 2012
Deficit tor the year on the Income and expenditure account (31,226) (21,479)
Amounts Included in the Income and expenditure account but required by statute to be excluded when determining the movement on the general fund balance for the year
Add back: depreciation 1,959 2,036
Amounts not included In the Income and expenditure account but required by statute to be Included when determining the movement on the general fund balance for the year:
Less: revenue contribution to capital assets (14,156) ( 5,429)
(43.423) (24,872) General Fund Balance brought forward 190,938 215,810
General Fund Balance carried forward 147,515 190,938
The notes on pages 17 to 20 form an integral part of these financial statements.
BRIDE PARISH COMMISSIONERS
BALANCE SHEET
AS AT 31sT MARCH 2013 (Expressed In Pounds Sterling)
2013 2012 Fixed assets Tangible fixed assets (note 1) 27,558 15,361
Current assets Debtors (note 2) 17,681 9,710
Cash at bank (note 3) 142,452 182,826
160,133 202,536 Current liabilities Creditors and accruals (note 4) (12,618) (11,598)
Net current assets 147,615 190,938
Long term ilabilftles Pension liability (2,000) (2,000)
Net assets 173,073 204,299
Represented by:
Capital Capital adjustment account (note 5) 27,658 15,361
Pension reserve (note 11) (2,000) (2,000)
General fund account (note 11) 147,515 190,938
173,073 204,299
The notes on pages 17 to 20 form an Integral part of these financial statements.
Approved and authorised for issue by the Commissioners:
Chairman RFO
‘5t 2013
MOORE STEPHENS
AMEN' PARISH COMMMISSIONERS
Income and Expenditure Account
For the year ended 31 March 2013 (Expressed in Pounds Sterling)
2013 2012 Income Hail Hire 1,056 2,566 Search Fees 230 250 Miscellaneous Income 117
1,286 2,933
Expenditure Northern Parishes Refuse Collection Board 20,358 19,356 Parish Hall expenses 8,647 8,705 Clerk's salary 8,164 7,775 Northern Civic Amenity Site Board - contribution 7,762 6,904 Street lighting 6,643 2,075 Depreciation 5,958 5,958 Audit fee 3,100 3,070 Public conveniences 2,827 2,633 Community recreational facilities 2,396 995 Insurance 2,053 1,987 Accounting fee 1,993 1,350 Miscellaneous expenses 1,796 1,908 Queen's Diamond Jubilee 1,480 - Northern Local Authorities Swimming Pool Board 1,294 1,263 Rate collection charges 1115 1,095 Office expenses 742 630 Litter collection expenses 432 859 Bad debt provisionsl(write backs) 428 (575) Public Christmas trees and decorations 208 184 Rates write offs 139 Bank charges 94 98
77,609 66,270
Net cost of services (76,323) (63,337)
Interest income 3 3
Net operating expenditure (76,320) (63,334)
General Rate Fund Income 42,102 40,825 Refuse Rate Fund Income 19,508 18,505
Deficit for the year on the Income and Expenditure Account (14,710) (4,004)
The accompanying notes on pages 17 to 20 form part of these financial statements.
JURBY PARISH COMMMISSIONERS
Statement of the Movement on the General Fund Balance
For the year ended 31 March 2013 (Expressed In Pounds Sterling)
Deficit for the year on the Income and Expenditure Account
Amounts included in the Income and Expenditure Account but required by statute to be excluded when determining the movement on the General Fund Balance for the year:
Add back: Depreciation
Amounts not included in the Income and Expenditure Account but required by statute to be included when determining the movement on the General Fund Balance for the year:
Less: Capital additions financed from General Revenue Account (2,120) (2,993)
(10,872) (1,039)
General Fund Balance brought forward
General Fund Balance carded forward
The accompanying notes on pages 17 to 20 form part of these financial statements. MOORE STEPHENS
JURBY PARISH COMMISSIONERS
Balance Sheet
As at 31 March 2013 (Expressed in Pounds Sterling)
Notes 2013 2012
Fixed assets Tangible fixed assets 130,253 134,091
Current assets Debtors 7,316 9,386 Cash at bank 35,115 41,154
Total current assets 42,431 50,540
Creditors: amounts falling due within one year Trade creditors and accruals (12,258) (9,495)
Total current net assets 30,173 41,045
Total net assets 160,426 175,136
Represented by Capital adjustment account 8 130,253 134,091 General revenue account 9 30,173 41,046
160,426 175,136
The financial statements were approved and authorised for issue by the Authority on r I 'Ott UN and were signed on their behalf by:
(
Chairman
RFO
The accompanying notes on pages 17 to 20 form pad- of these financial statements.
Lezayre Parish Commissioners
Income and Expenditure Account for the year ended 31 March 2013
Statement of net expenditure 2012/13 2011/12 net net Gross (Expenditure) (Expenditure) expenditure Income /income /Income £ £ Continuing operations Finance end general purposes -37990 1502 -36488 -35696 Property -18916 6084 -12832 -17658 Works and development -3707 nil -3707 -4412 Refuse Disposal -64260 nil -84260 -62070
Net (cost) of Services -124873 7586 -117287 -119836
Loss on disposal of fixed assets nil -5000 Interest payable and similar charges -1664 -2046 Interest and investment income 128 125
Net operating expenditure -118723 -126757
Sources of finance
Income from the General Rate Fund 68091 66504 Income from the Refuse Rate Fund 46431 45762
114622 112266
Net deficit for the year -4201 -14491
The notes on pages 19 to 25 form part of these financial statements Lezayre Parish Commissioners
Statement of the Movement on the General Fund Balance for the year ended 31 March 2013
2012113 2011112
Deficit for the year on the income and expenditure account -4201 -14491
Amounts included in the income and expenditure account but required by Statute to be excluded when determining the Movement on the General Fund Balance
Depreciation of fixed assets 13721 15350 Loss on disposal of fixed assets nil 5000
Amounts not included in the Income and Expenditure account but required by Statute to be included when determining the Movement on the General Fund Balances for the year
Loan funds principal repayments -6776 -11801 Purchase of fixed assets -803 -1245
1941 -7187
General Fund Balance brought forward 15413 22600
General Fund Balance Carried forward 17354 15413
The notes on pages 19 to 25 form part of these financial statements Lezayre Parish Commissionen3
Balance Sheet as at 31 March 2013
Notes 2013 2012 £
Fixed Assets Operational assets - Land and Buildings 1 680601 693701 - Vehicles, plant and equip 1 9245 9729 Infrastructure assets 1 1911 _ 1245 691757 704675
Current Assets Debtors 11076 16504 Cash at bank 29922 30344 40997 48848
Current liabilities Short-term borrowing 11 6884 6850 Creditors 9 21575 29368 28459 36218
Net current assets 12538 10630
704295 716305
Long-term liabilities Long-term borrowing 11 37440 44250
37440 44250
Total assets less liabilities 666855 671055
Financed by;
Revaluation reserve 10 325940 330989 Capital adjustment account 10 320956 322047 Usable capital receipts reserve 10 2606 2606 General Fund Balance 10 17354 16413
666855 671055
The financial statements were approved and authorised for issue by the Authority on 24-f(06", and were signed on their behalf by:
Chairman RFO
MOORE STEPHENS
LONAN PARISH COMMMISSIONERS
Income and Expenditure Account
For the year ended 31 March 2013 (Expressed in Pounds Sterling)
2013 2012 Income Laxey Village Commissioners -Clerk's Fee 9,634 10,725 Miscellaneous 1,301 166 Search Fees 740 725
11,675 11,816
Expenditure Refuse Collection 44,659 39,211 Clerk's salary 27,085 26,793 User pays charges 15,762 13,096 Gardening 14,032 12,823 ECAS 9,649 6,335 Public lighting 8,043 7,198 Depreciation 5,041 6,543 Office expenses 4,724 1,786 Members' allowances 4,172 4,263 Audit 4,029 3,640 Miscellaneous 3,050 4,875 Parish events 2,400 1.580 Repairs and maintenance 1,829 351 Rates collection 1,820 1,855 Rent 1,626 2,747 Accounting 1,350 1,953 Doubtful debt 879 (46) Rates written (back)/off 791 (185) Insurance 741 534 Douglas library 550 520 Bank charges 240 228 Irrecoverable VAT 53 - Heritage/emit Rol 1,000
(152,505) (137,098)
Net cost of services (140,830) (125,482)
Interest income 50 50
Net operating expenditure (140,780) (125,432)
Income from the general and refuse rate fund 123,253 126,273
Net (deficit)lsurplus for the year £(17,527) £841
The accompanying notes on pages 16 to 19 Conn an integral part of these financial statements. MOORE STEPHENS
LONAN PARISH COMMMISSIONERS
Statement of the Movement on the General Fund Balance
For the year ended 31 March 2013 (Expressed in Pounds Sterling)
2013 2012
Surplus/(deficit) for the year on the income and Expenditure Account (17,527) 841
Amounts included in the Income and Expenditure Account but required to be excluded by statute when determining the movement on the General Fund Balance for the year
Add back: Depreciation 5,041 6,543
Amounts not included in the Income and Expenditure Account but required to be included by statute when determining the movement on the General Fund Balance for the year
Less: Fixed assets financed from General Revenue Account (914) (12,578)
(13,400) (5,192)
General Fund Balance brought forward 84,621 89,813
General Fund Balance carried forward £71,221 £84,621
The accompanying notes on pages 16 0 19 tom an integral part of these financial statements. MOORE STEPHENS
LONAN PARISH COMMISSIONERS
Balance Sheet
As at 31 March 2013 (Expressed In Pounds Sterling)
2013 2012
Fixed assets Infrastructure assets (note 4) 17,904 20,447 Operational assets (note 4) 5,219 5,837 Community assets (note 4) 2,681 3,647
25,804 29,931
Current assets Debtors (note 2) 16,528 18,256 Cash at bank 69,880 76,320
86,208 94,582
Creditors: amounts falling due within one year Creditors and accruals (note 7) (14,987) (9,961)
Net current assets 71,221 84,621
Net assets £97,025 £114,552
Represented by Capital adjustment account (note 6) 25,804 29,931 General Fund (note 5) 71,221 84,621
£97,025 £114,552
The financial statements were approved and authorised for issue by the Commissioners and were signed on their behalf by:
90, D. I'1 Date
The accompanying notes on pages 16 to 19 form an integral part of these financial statements.
Malew Parish Commissioners
Income and Expenditure Account for the year ended 31 March 2013
2012/13 2011112 Gross Gross Net Net Expenditure Income Expenditure Expenditure £ £ £ Continuing operations: Finance and general purposes 210,232 4,710 205,522 239,369 Property 20,457 87,415 (66,958) (71,450) Works and development 29,545 29,545 27,178 Parks and leisure 15,710 15,710 12,179 Refuse disposal 256,497 67,836 188,661 197,525 Depreciation charge 44,732 44,732 43,053 Net current service cost of pension scheme 1,000 (1,000) (2,000) Housing Revenue Income and Expenditure Account 39,145 31,919 7,226 (10,442)
Net cost of services 616,318 192,880 423,438 435,412
Interest payable and finance charges 48,528 49,076 Interest and investment income (176) (179) Pensions interest cost and return on pension assets 7,000 3,000
Net operating expenditure 478,790 487,309
Sources of finance
Income from the General Rate Fund 548,699 529,813
Net surplus for the year 69,909 42,504 ===.
The notes on pages 21 to 30 form part of these financial statements, Malew Parish Commissioners
Statement of the Movement on the General Fund Balance for the year ended 31 March 2013
2012/13 2011/12
Surplus for the year on the income and expenditure account 69,909 4Z504
Amounts included in the income and expenditure account but required by statute to be excluded when determining the Movement on the General Fund Balance
Reversal of net charges made for retirement benefits 6,000 1,000 Depreciation charge for the year 44,732 43,053
Amounts not included in the Income and Expenditure account but required by statute to be included when determining the Movement on the General Fund Balance for the year
Revenue contribution to capital assets (16,786) (1,351) Capital repayments (71,717) (69,369) Capital payments on finance leases (7,300) (7,300)
Transfers to or from the General Fund Balance that are required to be taken into account when determining the Movement on the General Fund Balance for the year
Surplus on housing revenue account 7,647 (10,004)
32,485 (1,467)
General Fund Balance brought forward 143,532 144,999
General Fund Balance carried forward 176,017 143,532
The notes on pages 21 to 30 form part of these financial statements.
Maiew Parish Commissioners
Balance Sheet As at 31 March 2013
Notes 2013 2012
Fixed assets Tangible fixed assets 3,485,319
Current assets
Debtors 46,445 69,380 Cash at bank 390,878 333,408
437,323 402,788 Current liabilities Finance lease liabilities 12 (7,300) Short-term borrowing 11 (88,165) (86,181) Creditors 7 (113,995) (102,975)
(202,160) (196,456)
Net current assets 235,163 206,332
Total assets less current liabilities 3,720,482 3,732,797
Long-term liabilities Liability relating to defined benefit pension scheme 27 (245,000) (202,000) Long-term borrowing 11 (856,798) (945,022) Total assets less liabilities 2,618,684 2,585,775
Financed by
Revaluation reserve 8 1,394,770 1,408,394 Accumulated surpluses 9 252,512 228,996 Pensions reserve 8 (245,000) (202,000) Usable capital receipts 8 24,948 24,948 Capital adjustment account 8 1,191,454 1,125,437
2,618,684 2,585,775
The financial statements were approved and authorised for issue by the Authority on 111043 and were signed on their behalf by:
Chairman R,0
The notes on pages 21 to 30 form part of these financial statements
MOORE STEPHENS
MAROWN PARISH COMMISSIONERS
Income and Expenditure Account For the year ended 31 March 2013 (Expressed In Pounds Sterling) 2013 2012 Income Refuse service fees t092 t222 Search fees 910 1,085 Office rent 838 850 Miscellaneous Income 5 150 2,845 3,307 Expenditure Refuse collection 85,727 78,131 Western Civic Amenity Site Board - contribution 48,930 44,890 Street lighting 19,399 18,468 Clerk's salary 11,927 11,244 Grass cutting and gardening 7,294 8,819 WLASPB - contribution 4,385 4,376 Audit fee 3,360 3,360 Members' expenses 3,300 3,090 Election 3,014 - Depreciation 2,926 2,928 Internal audit foes 2,745 ._ Rate collection charges 2,664 2,584 Dog bins 2,445 2,535 Newsletter 2,260 2,174 Accounting fee 1,935 1,613 Catering 1,643 617 Public Christmas trees and decorations 1,625 2,766 Public conveniences 1,609 2,491 Office expenses 1,688 1,586 Insurance 1,113 1,190 Community recreational facilities 1,000 4,052 Actuarial Fees 700 3,686 Clock 675 Computer 384 444 Civic service 366 612 Miscellaneous expenses 343 395 Membership fees to IOMMA 333 328 Bank charges 193 224 Repairs and maintenance 56 97 Donations 50 10,004 Data protection fees 50 50 Poppy wreath 40 20 Photography 39 - Rates write (backs)/offs (206) 1,470 Provision for doubtful debts (1,096) (6 1 ) Current service costs of pension scheme 1,000 Legal & professional 260 Flowers 55 (212,816) (215,495)
Net cost of services (209,971) (212,188) interest income 59 72 (209,912) (212,116) WORE STEPHENS
MAROWN PARISH COMMISSIONERS
Income and expenditure Account (continued)
For the year ended 31 March 2013 (Expressed In Pounds Sterling)
2013 2012 Net operating expenditure
(209,912) (212,116) income from rate fund including transfers to/from the rate (e.g. In respect of previous years surplus) 203,991 1964€82
(Deficit) I surplus for the year on the income and Expenditure Account (6,421) (15,634)
The accompanying notes on pages 17 to 23 form a part of these financial statements. MOORE STEPHENS
MAROWN PARISH COMMMISSIONERS
Statement of the Movement on the General Fund Balance
For the year ended 31 March 2013 (Expressed in Pounds Sterling)
2013 2012
Deficit for the year on the income and Expenditure Account (6,421) (15,634)
Amounts included In the income and Expenditure Account but required by statute to be excluded when determining the movement on the General Fund Balance for the year:
Add back: Depreciation 2,926 2,926
Add back: Net charges for retirement benefits 1,000
(3,495) (11,708)
General Fund Balance brought forward 117,46B 129,176
General Fund Balance carried forward 113,973 117,468
The accompanying notes on pages 17 to 23 fonn a part of these financial statements. MOORS STEPHENS
NIAROWN PARISH COMMISSIONERS
Balance Sheet
As at 31 March 2013 (Expressed in Pounds Sterling)
2013 2012
Fixed assets Tangible fixed assets (note 4) 22,424 25,350
Current assets Debtors (note 2) 34,287 28,603 Cash at bank (note 5) 89,656 06,691
Total current assets 123,843 125,294
Creditors: amounts falling due within one year Trade creditors and accruals (note 7) (16,373) (14,329)
Total current net assets 107,470 110,965
Total net assets 129,894 136,316
Represented by Capital adjustment account (note 6) 16,921 18,847 General revenue account 113,973 117,468
129,894 136,315
The financial statements were approved and authorised for issue by the Authority on and were signed on their behalf by: (-V/7114 e-e Chairman
accompanying ales on pages 17 to 23 form a part of these financial statements. MAUGHOLD PARISH COMMISSIONERS
Income and Expenditure Account
for the year ended 31 March 2013 (Expressed in Pounds Sterling)
Statement of net expenditure 2013 2012
Income Search Fees 630 870 Other income 1,071 1,142
1,701 2,012 Expenditure
Refuse collection 47,324 43,899 Staff Salaries (Clerk/Parish Maintenance) 16,210 15,918 Civic Amenity Site Contribution 11,829 10,357 Depreciation 2,991 2,991 Office expenses 1,518 1,804 Public conveniences and water rates 2,472 2,300 Northern Local Authorities Swimming Pool Board 1,956 1,917 Street Lighting 1,298 1,165 Repairs and maintenance 1,430 2,453 Insurance 1,252 1,238 Rate collection charges 1,612 1,602 Audit and accountancy 4,120 4,115 Miscellaneous expenses 1,743 1,370 Parish events 1,786 1,540 Members' expenses 1,020 1,350 Amenity expenses - Arboretum 1,742 2,000 Hall hire 1,330 1,650 Public notices 368 428
102,001 98,097
Net cost of services (100,300) (96,085)
Interest income 144 140
Net operating expenditure (100,156) (95,945)
Income transferred from the general and refuse rate fund 102,608 98,122 Bad Debt Provision (461) 95 Rates write (of1)/Back (7) 1,305
102,140 99,522
Surplus of income over expenditure for the year 1,984 3,577
The accompanying notes on pages 17 to 20 form an integral part of these financial statements MAUCH OLD PARISH COMMISSIONERS
Statement of Movement on the General Fund Balance
for the year ended 31 March 2013 (Expressed in Pounds Sterilise
2013 2012 Surplus for the year on the income and expenditure account 1,984 3,577
Amounts included in the income and expenditure account but required by statute to be excluded when determining the movement on the General Fund Balance for the year.
Add back: depreciation 2,991 2,991
4,975 6,568
General balance fund brought forward 68,629 62,061
General Fund Balance carried forward 73,604 68,629
The accompanying notes on pages 17 to 20 form an integral part of these financial statements
MAUGHOLD PARISH COMMISSIONERS
Balance Sheet
for the year ended 31 March 2013 (Expressed in Pounds Sterling)
2013 2012
FIXED ASSETS Tangible fixed assets (note 1) 36,742 39,733
CURRENT ASSETS Debtors (note 2) 9,698 15,325 Cash at bank 74,214 67,905
83,912 83,230
CREDITORS; amounts falling due within one year (note 3) (10,308) (14,601)
NET CURRENT ASSETS 73,604 68,629
TOTAL NET ASSETS 110,346 108,362
REPRESENTED BY Revaluation Reserve (note 9) 10,975 10,975 Capital Adjustment Account (note 9) 25,767 28,758 General Fund (note 9) 73,604 68,629
110,346 108,362
Approved and authorised for issue by
Chairperson
RFO
Date
The accompanying notes on pages 17 to 20 form an Integral part of these financial statements
Patrick Parish Commissioners Income & Expenditure Account for the year ended 31st March 2013
2013 2013 Net Net Expenditure Income Expenditure Expenditure Services for the Parish (79,582) 2,719 (76,863) (78,332) Administration (11,109) 1,150 (9,959) (8,359) Legal & professional expenses (6,638) - (6,638) (6,541) Bad Debt Provision (11) (11) (2,866) Rates write off (416) (416) (322) Miscellaneous Income 561 561 468
Net cost of Services (97,756) 4,430 (93,326) (95,952)
Other Income Bank Interest Received 43 50 43 50
Net operating expenditure (93,283) (95,902)
Income from General Rate Fund 94,300 93,407 Net surplus/ Wendt) for the year 1,017 (2,495),
There are no recognised gains and losses for the current or preceding years other than those included in the income and expenditure account above and accordingly no separate statement of total recognised gains and losses is presented.
The notes on pages'14 to 16 form a part of these financial statements. Patrick Parish Commissioners Balance Sheet as at 31 March 2013
Notes 2013 2012
Current assets Debtors 2 18,208 20,624 Cash at bank and in hand 3 58,564 55,985 Tangible Fixed assets 15 672 1,344 77,444 77,953
Creditors; amounts falling due within one year 4 (9,172) (10,698)
Net current assets 68,272 67,255
Net assets 68,272 67,255
Financed by General reserve fund 5 67,600 65,911 Capital adjustment account 14 672 1,344
Total Reserves 68,272 67,255
The financial statements were approved and authorised for issue by the Authority on It t•JeAla-t-tqac/-- 2-0k, and were signed on their behalf by
The notes on pages 14 to 16 form apart of the financial stater= ts. Rushen Parish Commissioners income and Expenditure Account for the year ended 31 March 2013
Statement of net expenditure 2012113 2011112 Net Net Gross Expenditure)! (Expenditure) expenditure income income !income E £ Continuing operations: Finance and general purposes (32,954) 4,625 (28,329) (27,461) Works and development (15,084) (15,084) (21,942) Refuse (68,887) 11,225 (57,662) (53,775) Bad Debt Provision 46 46 (501) Rate write back I (write off) 85
Housing income & Expenditure (11,279} 26,694 14,415 6,691 Account
Net (cost) of services (128,158) 41,544 (86,614) (95,903) Interest payable and similar charges (7,736) (8,076) Interest and investment income 415 543
Net operating expenditure (93,934) (104,436)
Sources of finance
Income from the Rate Funds 89,502 86,032
89,502 86,032
Net Deficit for the year (4,432) (18,404)
The notes on pages 20 to 27 form part of these financial statements. Rushen Parish Commissioners
Statement of the Movement on the General Fund Balance for the year ended 31 March 2013
2012113 2011112 £
Deficit for the year on the income and expenditure account (4,432) (18,404)
Amounts included in the Income and expenditure account but required by statute to be excluded when determining the Movement on the General Fund Balance
Depreciation of fixed assets
Amounts not included in the Income and Expenditure account but required by statute to be included when determining the Movement on the General Fund Balance for the year
Loan funds principal repayments (887) (844)
Transfers to or from General Fund Balance that are required to be taken into account when determining the movement on the General Fund Balance for the year
Transfer to housing reserve (7,273) 766
(12,592) (18,482)
General Fund Balance brought forward 60,098 78,580
General Fund Balance carried forward 47,606 60,098
The notes on pages 20 to 27 form part of these financial statements. Rushen Parish Commissioners
Balance Sheet as at 31 March 2013
Notes 2013 2012 £ £ £ Fixed assets Operational assets Land and buildings 1 473,400 480,000
Current assets Debtors 10 12,663 15,847 Cash at bank 11 77,329 83,960
89,992 99,807
Current liabilities Short-term borrowing - Bank Loan < 1 year 14 12,243 11,588 Creditors 12 9,639 9,936
21,782 21,524 Net current assets 68,210 78,283
641,610 658,283 Long-term liabilities Long-term borrowing Bank Loan >1 year . 14 120,531 132,774 120,531 132,774
Total assets less liabilities 421,079 425,509
Financed by: Revaluation Reserve 13 242,107 245,473 Housing Maintenance Reserve account 13 9,740 5,397 Capital adjustment account 13 121,351 112,995 Housing Revenue account 13 375 1,546 General fund 13 47,506 60,098
421,079 425,509
The financial statements were approved and authorised for issue by the Authority on 0/ /3 and were signed on their behalf by:
Chairman RFO a/ZL.- teal.
The notes on pages 20 to 27 form part of these financial statements.
Santon Parish Commissioners
Income and Expenditure Account for the year ended 31 March 2013
2012/13 2011/12 £ £ Income Search Fees 1,050 855
Expenditure Refuse collection 19,940 18,909 Clerk's salary 6,750 6,500 Amenity payments 6,326 4,534 Refuse disposal 8,398 7,698 Street lighting 6,834 3,173 Playground costs 310 Southern Local Authorities Swimming Pool Board — Contribution 1,849 1,788 Election expenses 299 Office expenses 2,020 2,160 Rate collection charges 992 1,076 Miscellaneous 2,825 723 Audit and accountancy fee 4,090 4,229 Insurance 1,449 1,446 Bank charges (35) 70 Rates adjustments 6 (357) Provision against irrecoverable rates 225 (482) Depreciation 3,285 3,286
65,563 54,754
Net cost of sex-vices (64,513) (53,899)
Interest income 1,170 1,060
Net operating expenditure (63,343) (52,839)
Income from general rate fund 52,536 57,819
Net (deficit)/surplus for the year (10,807) 4,980
The notes on pages 16 to 18 form part of these financial statements. Santon Parish Commissioners
Statement of the Movement on the General Fund Balance for the year ended 31 Mardi 2013
2012/13 2011/12
£ £
(Deficit)/surplus for the year on the income and expenditure (10,807) 4,980 account
Amounts included in the income and expenditure account but required by statute to be excluded when determining the Movement on the General Fund Balance
Depreciation charge for the year 3,285 3,286
(Deflcit)/surplus for the year (1,522) 8,266
General Fund Balance brought forward 79,710 71,444
General Fund Balance carded forward 72,188 79,710
The notes on pages 16 to 18 form part of these financial statements.
Santon Parish Commissioners
Balance Sheet As at 31 March 2013
Notes 2013 2012 £ £ Fixed Assets Tangible fixed assets 55,853 59,138
Current assets
Debtors 5,054 5,560 Cash at bank 71,850 78,845
76,904 84,405
Current liabilities Creditors (4,716) (4,695)
Net current assets 72,188 79,710
Total assets less current liabilities 128,041 138,848
Financed by:
General revenue account 6 72,188 79,710 Capital adjustment account 6 55,853 59,138
128,041 138,848
The financial statements were approved and authorised for issue by the Authority on 1 Z . tt .CL and were signed on their behalf by:
Chairman Responsible Finance Officer
Other Boards' and Committees' Accounts
(For the year ended 31st March 2013 and previous years where relevant).
Castletown and Malew Elderly Persons Housing Board
Housing Revenue Income and Expenditure Account for the year ended 31 March 2013
Note 2012/13 2012/13 2011/12 2011/12 £ £ 4 £ Income
Dwelling rents (and rates) 186,182 160,246 Charges for services and facilities 2,155 1,799 Contribution towards expenditure including Housing Deficiency Receipts 189,550 199,422 Any other income 556
Expenditure 377,887 362,023
Repairs and maintenance 39,368 39,229 Supervision and management 168,716 170,457 Rates, taxes and other charges 105,429 103,971
(313,513) (313,657)
Net income from HRA, services 64,374 48,366
Interest payable and finance charges (118,062) (113,471) Interest and investment income 13 23
Deficit for the year on HRA services (53,675) (65,082)
The notes on pages 16 to 22 form part of these financial statements. Castletown and Malew Elderly. Persons Housing Board
Statement of the Movement on the Housing Revenue Account Balance for the year ended 31 March 2013 2012/13 2011/12 £
Deficit for the year on the income and expenditure account (53,675) (65,082)
Amounts included in the Housing Revenue Income and Expenditure account but required to be excluded by statute when determining the Movement on the General Fund Balance for the year Depreciation 79,007 77,788 Revenue contribution to capital items (693)
Amounts not included in the Housing Revenue Income and Expenditure account but required to be included by statute when determining the Movement on the General Fund Balance for the year Capital loan repayments (42,213) (39,525)
(16,881) (27,512) Transfers to or from the General Fund Balance that are required to be taken into account when determining the Movement on the General Fund Balance for the year
Transfer from Community areas allowance 7,054 8,470 Transfer from Heating reserve 2,638 10,214 Transfer from Housing reserve 7,192 8,846 Interest received on other reserves (3) (18)
16,881 27,512
Surplusl(deficit) for the year
General Fund Balance brought forward
General Fund Balance carried forward
The notes on pages 16 to 22 form part of these financial statements. Castletown and Malew Elderly Persons Housing Board
Balance Sheet As at 31 March 2013
Notes 2013 2012
Fixed assets Tangible fixed assets 3,471,534 3,544,243
Current assets
Debtors 5 21,478 70,956 Cash at bank 6 13,405 185,512
34,883 256,468 Current liabilities Short-term borrowing 9 (61,195) (446,957) Creditors 7 (51,142) (227,257)
(112,337) (674,214)
Net current liabilities (77,454) (417,746)
Total assets less current liabilities 3,394,080 3,126,497
Long-term liabilities Long-term borrowing 9 (2,333,439) (2,012,181)
Total assets less liabilities 1,060,641 1,114,316
Financed by:
Revaluation reserve 8 294,246 298,881 Accumulated (deficits)/surpluses 8 (16,556) 325 Usable capital receipts reserve 8 13,956 13,956 Capital adjustment account 8 768,995 801,154
1,060,641 1,114,316
The financial statements were approved and authorised for issue by the Board on 01 ko 13 and were signed on their behalf by:
Chairman Responsible Finance Officer
The notes on pages 16 to 22 form part of these financial statements.
Coon Roi Housing Authority
Income and Expenditure Account for the year ended 31 March 7011 2010111 .4009/10 Statement of net expenditure Net Nct Es-pendittire Expenditure
income Rents 62,605 59,089 Ifeating 40,430 38,279 Rates 10,826 9,780 Miseeliatie us 457 318 Deficiency 104,959 86,898
219,277 194,364
Expenditure Heating 38,162 38,023 &dudes and wages 51,600 50.179 Repair3 and maintenance 14,642 17,334 Depreciation 16,879 16,663 Rates 12,120 11,100 Insurance 5,972 6,162 Electricity 6,714 7,239 Bank charges 01k overdraft . 510 618 Miscellatienits 1,229 1,494 Bank charge 59 Audit fees 12,290 2,560 I'elephone 804 1,005 TV licence 225 255 Accounting fee 9,840. 1,300
170,987 156,291
48,290 38,073
Bank interest receivable 20 28 Bank interest payable (7,539) (1,082) Interest on GaVenuricnt Loan (31,220) (33,095)
Surplus for,the year on the income and expenditure account 9,551 3,924
notes on pages 16 to 20 form part of these financial statements. Cooil Roi Housing Authority
Statement of the MoVernclit ott the General Fund Balance for the year ench,d31 March 2011
2010/11 2009/10
Surplus for the year on the income and expenditure account 9,551 3,924
Amounts included the Income and Expenditure Account but required by statute. to be excluded Illicit determining the Movement on the General Fund Balance
• •Depreciation . 16,879 _16,663
Amounts riot included in theiliCOMU and Expenditure Account but required to be included by statute when determining the Movement on the GeneraI Fund Balance for the year
Revenue contribution to asscts Capital loan repayments
7,407 2,644 Transfers to or front the General Fund Balance that are required to be taken into account when determining the Morguient on the General Fund Balance for the year
Interest teccircWpaid regarding other reserve 4 (28) Transfer to heating surplus reserve (2,268) (256) Transfer to housing maintenance reserve (5,143) (2,360)
Deficit for the year
General Fund Balance brought foivard
General Fund Balance carried forward
Statement of Total Reconnised Gains and Lasses for the year. ended 31 Mw-ch 2011
Notes 2010/11 2009110
Surplus on the income and expenditure account for the 3,924 year
Other recognised gains and losses 27,143
Total recognised gains and losses for the year. 9,551 31,067
The notes on pages 16 to 20 form part of thesefioanCial:Staternetits..
Cooil Rol I Musing Authority
Income and Expenditure Account for the year ended 31 March 2012 2011/12 2010/11 Statement of net expenditure Net Net Expenditure Ex pen dint re
Income Rents 69,522 62,605 Heating 47,330 40,430 Rates 11,421 10,826 MiScellanews 457 Deficiency 105,401 104,959
233,674 219,277
Expenditure Heating 45,097 38,162 Salaries and‘vages 60,113 51,600 Carephone charges 3,055 Repairs and maintenance 26,615 14,642 Depreciation 18,070 16,879 Rates 12,304 12,120 Insurance 5,651 5,972 Electricity 6,923 6,714 Bank charges on overdraft 577 510 Miscellaneous 2,035 1,229 AuditAudh fees . 2,780 12,290 Telephone 1,471 804 TV licence 225 Accounting fee 7,400 9,840
192,091 170,987
Net income from services 41,583 48,290
Bank interest receivable 29 20 Bat* interat payable (9,491) (7,539) = Interest on Government loan (29,786) (31,220)
urplus for the year 2,335 9,551
The note_s on sages 16 to 20 fOrm part of these fintnicial statements.
Cooil Roi Housing Authority
Statement of the Movement on the General Fund Balance fur the yew erased 31 March 2012
Surplus for the year on the income and expenditure acemOil 9,551
Amounts included in the Income and Expenditure Account
hut required hy statute to he'excluded when determining the
.Movernent on the General Fund Balance
- Deisrectahon 18,070 16,879
tits not included in the. Iniciortu.;; baynds:aFtx;pit:rt‘ti,lith eurrt.
Acrne°01tlint klig required to be ink d
determining the islovernent on the General Fund Balance
for the year
il.:43101?606ii to assets (5,957) (1,080)
.01pjtal loa0 repayments (17,943) (17,943)
(3,495) . 7,407
Transfers to or from the General Fund Balance that are
required to Ile taken Into neConnt when determining the
lovement on the General Fund Balance for the year
Interest received regarding other reserves (29)
Transfer to heating surplus reserve (2,234)
Transfer from housing maintenance reserve 5,758 5,1 43)
Deficit for the year
General Fund Balance brought forward
General Fund Balance carried forward
..4 As there were no other recognised gains or r} yes in he t no Statement of Total Recognised Gains or
Losses is required,
The notes on pages 16 to 20 form pat of these inanci al statements. Cooil Rai Housing Authority
Balance. Sheet As at 31 March 2012
Notes 2012 2011 •••• A • :.Fixed ASSetS•••sset s•:;_ ` Tangible fixed LiSSCCS 1,560,889 1,568,315
Current assets
Debtors 199,841 109,130 C.asb at bank 40,132 40,146
239,973 149,776
Current 1i:114141es Creditors and accruals (57,271) (54,230) 13ank overdraft (1,055,537) (959,699) Isle of Man Government loan (26,915) (26,915)
(1,139,723) (1,010,814)
Net current liabilitic,s (899,750) (891,563)
Total assets less current liabilities 661,139 676.747
Long-term liabilities • Isle of ManGoveinment loan (258,775) (276,718)
402,364 400,029
Represented bv* lieating surplus teserve account 9 21,756 19,506 °ming maintenance Res taunt 9 18,456 24,206 Usable_ap_i _ capitalcie.pts . it.c'er"e,(,11 n 9 283 NO i al adji istment co,ant 361,869 356,037.
402,364 400,029
The financial statements were approved and authorised for issue by the Authority on 4. and were signed on their behalf by
Chairnta RFO
Cooil Roi Housing Authority
Housing Revenue Income and Expenditure Account for the year ended 31 March 2013 2012/13 2011/12
Income Rents 74,628 69,522 Heating 48,425 47,330 Rates 11,563 11,421 Miscellaneous 1,087 Deficiency 107,711 105,401
243,414 233,674
Expenditure Heating 47,568 45,097 Salaries and wages 61,473 60,113 Carephone charges - 3,055 Repairs and maintenance 45,139 26,615 Depreciation 1,407 18,070 Rates 12,615 12,304 Insurance 5,967 5,651 Electricity 5,985 6,923 Bank charges on overdraft 577 577 Miscellaneous 1,331 2,035 Audit fees 2,780 2,780 Telephone 1,702 1,471 TV licence 240 _ Accounting fee 13,422 7,400 Legal and professional fees 1,807
202,013 192,091
Net operating expenditure 41,401 41,583
Bank interest receivable 25 29 Bank interest payable (11,601) (9,491) Interest on Government loan (28,096) (29,786)
Surplus for the year 1,729 2,335
The notes on pages 16 to 21 form part of these financial statements,
Cooil Rol Housing Authority
Statement of the Movement on the General Fund Balance for the year ended 31 March 2013
2012/13 2011/12 £ £
Surplus for the year on the income and expenditure account 1,729 2,335
Amounts included in the Income and Expenditure Account but required by statute to be excluded when determining the Movement on the General Fund Balance
Depreciation 1,407 18,070
Amounts not included in the Income and Expenditure Account but required to be included by statute when determining the Movement on the General Fund Balance for the year
Revenue contribution to assets (5,957) Capital loan repayments (17,943) (17,943)
(14,807) (3,495) Transfers to or from the General Fund Balance that are required to be taken into account when determining the Movement on the General Fund Balance for the year
Interest received regarding other reserves (25) (29) Transfer to heating surplus reserve (857) (2,234) Transfer from housing maintenance reserve 15,689 5,758
Surplust(deficit) for the year
General Fund Balance brought forward
General Fund Balance carried forward
Statement of Total Recognised Gains and Losses for the year ended 31 March 2013 Notes 2012/13 2011/12
£ £
Surplus on the income and expenditure account for the year 1,729 2,335
Revaluation gains in year 771,308
Total recognised gains and losses for the year 773,037 2,335
The notes on pages 16 to 21 form part of these financial statements, Coo11 Roi Housing Authority
Balance Sheet As at 31 March 2013
Notes 2013 2012 £ £ Fixed Assets Tangible fixed asse(s. 1 2,330,790 1,560,889
Current assets Debtors 5 75,681 199,841 Cash at bank 6 33,882 40,132
109,563 239,973
Current liabilities Creditors and accruals 7 (37,205) (57,271) Bank overdraft 8 - (1,055,537) Isle of Man Bank Loan 8 (35,931) Isle of Man Government loan 8 (26,915) (26,915)
(100,051) (1,139,723)
Net current assets/liabilities 9,512 (899,750)
Total assets less current liabilities 2,340,302 661,139
Long-term liabilities Isle of Man Bank Loan 8 (924,069) Isle of Man Government loan 8 (240,832) (258,775)
1,175,401 402,364
Represented by: Heating surplus reserve account 9 22,629 21,756 Housing maintenance reserve account 9 2,772 18,456 Usable capital receipts account 9 286 283 Revaluation reserve 9 704,657 - Capital adjustment account 9 445,057 361,869
1,175,401 402,364
The financial statements were approved and authorised for issue by the Authority on en oce_obtv-- and were sign on their behalf by: ZC) 13
Chairman Responsible Finance Officer
NORTHERN PARISHES REFUSE COLLECTION BOARD
Income and Expenditure Account
For the year ended 31 March 2013 (Expressed In Pounds Sterling)
2013 2012 Income Refuse collection for non board members 3,662 12,464 Garage rents Z 205 Z756 Sales of wheelie bins 440 480 Miscellaneous income 346 68
6,653 15,788
Expenditure Tipping charges 85,519 80,226 Wages and NI 53,721 53,707 Vehicles expenses 45,420 34,318 Depredation 22,055 16,020 Clerk's fees 10,500 10,080 Insurance 6,161 7,459 Audit Fee 5,255 2,780 Garage expenses 3,110 2,861 Office expenses 2,984 339 Accountancy fee 2,635 1,300 Miscellaneous 984 759 Bank charges 191 178 Pressure washer 241
Total Expenditure (238,535) (210,266)
Net cost of services (231,882) (194,498)
Loss on sale of fixed assets (5,665)
Sources of finance interest income 11 18
Net operating expenditure (231,871) (200,145)
Income from refuse rate fund 228,024 225,091
Net (deficififsurplus for the year (3,847) 24,946
The accompanying notes on pages 16 to 19 form part of these financial statements. NORTHERN PARISHES REFUSE COLLECTION BOARD
Statement of the Movement on the General Fund Balance
For the year ended 31 March 2013 (Expressed in Pounds Sterling)
2013 2012
Surplus for the year on the income and expenditure account (3,847) 24,946 Amounts included in the Income and Expenditure Account but required by statute to be excluded when determining the movement on the General Fund Balance for the year:
Add: Depredation of fixed assets 22,055 16,020 Add: Disposal of refuse vehlde 7 6,465 Amounts not. Included in the Income and Expenditure Account but required by statute to be included when determining the movement on the General Fund 13alance for the year
Less: Capital additions (127,340) Transfers to or from the General Fund Balance that are required by statute to be taken Into account when determining the Movement on the General Fund. Balance for the year:
Transfers to vehide replacement account (42) Transfers from vehide replacement account re purchase of new vehide 14,947 Transfer to capital receipts reserve (800)
18,208 (65,804)
General Fund Balance brought forward 122,711 188,515
General Fund Balance carried forward 140,919 122,711
The accompanying note on pages 16 to 19 form part of these financial statements. NORTHERN PARISHES REFUSE COLLECTION BOARD
Balance Sheet
As at 31 March 2013 (Expressed in Pounds Sterling)
Notes 2013 2012
Fixed assets Tangible fixed assets 158,908 180,963
158,908 180,963 Current assets Debtors 50,844 115,131 Cash at bank 107,410 29,821
158,254 194,952
Current liabilities Creditors (16,535) (21,441)
Net current assets 141,719 123,511
Total net assets less liabilities 300,627 304,474
Financed by:
Capital adjustment account 6 158,908 180,963 General fund account 8 140,919 122,711 Capital receipts reserve 6 800 800
300,627 304,474
The financial statements were approved and authorised for issue by the Board on and were signed on their behalf on 3ar 41-01"121,1- Pti 1 3 by:
RFO
The accompanying notes on pages 16 to 19 form part of these financial statements.
Northern Local Authorities Swimming Pool Board
Income and Expenditure Account for the year ended 31 March 2013
2012/13 2011/12 Gross Gross Net Net Notes Expenditure Income Expenditure Expenditure
£ £ Operation of the pool 682,686 212,477 (470,209) (502,789)
Net cost of services (470,209) (502,789)
Interest payable and finance charges (283,385) (276,383) Interest and investment income 105 148 Pensions interest cost and return on 17 pension assets (4,000) (1,000)
Net operating expenditure (757,489) (780,024)
Sources of finance
Income from the rate contributions 14 30,624 30,102 Government deficiency receipts t6 657,000 657,000
Net (deficit)/surplus for the year (69,865) (92,922)
The notes on pages 17 to 23 form part of these financial statements.
Northern Local Authorities Swimming Pool Board
Statement of the Movement on the General Fund Balance for the year ended 31 March 2013
Notes 2012/13 2011/12
£ £
Deficit for the year on the income and expenditure account (69,865) (92,922)
Amounts Included in the income and expenditure account but required by statute to be excluded when determining the Movement on the General Fund Balance
Depreciation of fixed assets 120,961 120,961 Pensions in the year Net charges made for retirement benefits 1,000 (3,000)
Amounts not included in the Income and Expenditure account but required to be included by statute when determining the Movement on the General Fund Balance for the year
Loan funds principal repayments (107,862) (103,270) Fixed assets financed from General Fund = (422)
Transfers to or from the General Fund Balance that are required to be taken into account when determining the Movement on the General Fund Balance for the year
Transfer from / (to) Reserve fund 55,766 78,653
General Fund Balance brought forward
General Fund Balance carried forward
The notes on pages 17 to 23 form part of these financial statements. Northern Local Authorities Swimming Pool Board
Balance Sheet As at 31 March 2013
Notes 2013 2013 2012 2012 £ £ Fixed assets Operational assets New swimming pool build 6,101,609 6,213,094 Equipment 54,868 64,344 6,156,477 6,277,438
Current assets
Debtors 7 37,756 19,859 Cash at bank 8 92,293 175,017
130,049 194,876
Current liabilities Short-term borrowing 11 113,345 107,862 Creditors 9 45,696 54,757
159,041 162,619
Net current (liabillties)/awts (28,992) 32,257
6,127,485 6,309,695
Long-term liabilities Long-term borrowing 11 5,171,565 5,284,910 Pension liability 17 143,000 108,000 (5,314,565) (5,392,910)
Total assets less liabilities 812,920 916,785
Financed by:
Capital adjustment account JO (130,120) (117,021) Pensions reserve 10 (143,000) (108,000) Reserve fund 10 86,040 141,806 Revaluation reserve 10 1,000,000 1,000,000
812,920 916,785
The financial statements were approved and authorised for issue by the Board on 30 006000-/- and were signed on their behalf by: EC-I 3
Chairman Responsible Finance Officer
The notes on pages 17 to 23 form part of these financial statements
Peel and Western District Housing Committee
Housing Revenue Income and Expenditure Account for the year ended 31 March 2013
Note 2012/13 2012/13 2011112 2011/12
Income
Dwelling rents 239,076 219,926 Charges for services and facilities 99,866 93,969 Contribution towards expenditure including Housing Deficiency Receipts 348,629 322,549 Any other income 831 1,268
Expenditure 688,402 637,712
Repairs and maintenance (48,293) (52,274) Supervision and management (314,207) (310,682) Rents, rates, taxes and other charges (151,568) (141,169)
(514,068) (504,125)
Net income from I-IRA services 174,334 133,587
Interest payable and finance charges (170,531) (166,231) Interest and investment income Pensions interest cost and return on pension assets
Surplus/(deficit) for the year on IIRA services 3,803 (32,644)
The notes on pages 17 to 25 form part of these financial statements. Peel and Western District Housing Committee
Statement of the Movement on the Housing Revenue. Account for the year ended 31 March 2013
Notes 2012/13 2011/12
Surplus/(deficit) for the year on the income and expenditure aCCOUnt 3,803 (32,644)
Amounts to be Included in the Income and Expenditure Account but to be excluded when determining the Movement on the General Fund Balance
Depreciation 134,262 134,182
Amounts not included in the Income and Expenditure Account but to be included when determining the Movement on the General Fund Balance for the year
Capital loan repayments (116,393) (85,610)
21,672 15,928 Transfers to or from the General Fund Balance that are required to be taken into account when determining the Movement on the General Fund Balance for the year
Transfer to heating reserve (8,214) (10,34-3) Transfer to community reserve (2,954) (2,337) Transfer to housing maintenance reserve (10,504) (3,248)
General Fund Balance brought forward and carried forward
The notes on pages 17 to 25 form part of these financial statements, Peel and Western District Housing Committee
Balance Sheet As at 31 March 2013
Notes 2013 2012 £ £ Fixed assets Tangible fixed assets 1 5,691,110 5,761,681
Current assets
Debtors 5 58,957 52,924 Cash at bank 6 106,144 187
165,101 53,111 Current liabilities Short-term borrowing 9 (148,978) (530,022) Creditors 7 (68,084) (63,600)
(217,062) (593,622)
Net current liabilities (51,961) (540,511)
Total assets less current liabilities 5,639,149 5,221,170
Long-term liabilities Liability relating to defined benefit pension scheme 18 (6,000) (5,000) Long-term borrowing 9 (3,137,264) (2,723,088)
Total assets less liabilities 2,495,885 2,493,082
Financed by;
Revaluation reserve 8 1,998,540 2,041,633 Accumulated revenue surpluses 8 96,533 74,861 Pensions reserve 8 (6,000) (5,000) Capital receipts reserve 8 16,487 16,887 Capital adjustment account 8 390,325 364,701
2,495,885 2,493,082
The financial statements were approved and authorised for issue by the Committee on 2{floti and were signed on their behalf by;
Chaftman Clerk lap
Ramsey and Northern Districts Housing Committee
Housing Revenue Income and Expenditure Account for the year ended 31 March 2013
2012J13 2012/13 2011/12 2011/12
Income Dwelling rents 462,207 424,810 Charges for services and facilities 159,795 130,803 Contribution towards expenditure including Housing Deficiency Receipts 325,612 348,181 Any other income 15 1,586 947,629 905,380 Expenditure
Repairs and maintenance (100,396) (151,835) Supervision and management (336,567) (367,941) Rents, rates, taxes and other charges (221,330) (218,823)
(658,293) (738,599)
Net income from HRA services 289,336 166,781
Impairment of fixed assets (22,174) Interest payable and finance charges (218 66) (214,813) Interest and investment income 28 52 Pensions interest costs and return on Pension assets (4,000) (2,000)
Surplus/(deficit) for the year on }IRA services 67,198 (72,154)
The notes on pages 16 to 24 form part of these financial statements. Ramsey and Northern Districts Housing Committee
Statement of the Movement on the Housing Revenue Account Balance for the year ended 31 March 2013 2012/13 2011/12
Surplus/(deficit) for the year on the income and expenditure account 67,198 (72,154)
Amounts included in the Income and Expenditure account but required by statute to be excluded when determining the Movement on the General Fund Balance for the year Net charges made for retirement benefits 5,000 4,000 Pensions — past service gain Impairment of fixed assets 22,174 Depreciation 89,700 89,700
Amounts not included in the Income and Expenditure account but required by statute to be included when determining the Movement on the General Fund Balance for the year Loans fund principal repayments (122,486) (116,686)
Transfers (to) or from the General Fund Balance that are required to be taken into account when determining the Movement on the General Fund Balance for the year
Transfer (to)/from Housing maintenance reserve (21t570) 49,241 Transfer (to)/from Heating reserve (17,001) 11,30 Transfer (to)/from Community facilities reserve (841) 12,365
Housing Revenue Account Balance brought forward
Housing Revenue Account Balance carried forward
The notes on pages 16 to 24 form part of these financial statements. Ramsey and Northern Districts Housing Committee
Balance Sheet As at 31 March 2013 Notes 2013 2012
£ £ Fixed assets Operational assets 6,958,342 7,020,300
Current assets Stock 9 2,597 .5,633 Debtors 10 23,167 31,002 Cash at bank 215,140 238,101
240,904 274,736 Current liabilities Short term borrowing 13 129,405 122,486 Creditors 11 279,809 339,789 Bank overdraft 798,283 786,307
1,207,497 1,248,582 Long term liabilities Long-term borrowing 13 3,582,900 3,712,304 Pension liability 20 112,000 108,000
Total assets less liabilities 2,296,849 2,226,150
Financed by:
Revaluation reserve 12 1,553,037 1,567,428 Capital adjustment account 12 881,453 831,775 Pension reserve 12 (112,000) (108,000) Earmarked reserves 12 (25,641) (65,053)
2,296,849 2,226,150
The financial statements were approved and authorised for issue by the Committee on (.7 and were signed on their behalf by
Chairman Clerk
The notes on pages 16 to 24 form part of these financial statements.
THE ROYAL BRITISH LEGION HOUSING ASSOCIATION (ISLE OF MAN) MIFFED
Income send Expenditure for the year ended 31st March 2012 2012 2011
Operating Income Rent & Rates 111,748 108,616 Heating Charges 55,508 53,155 Miscellaneous Income 939 0 Total Operating Income 168 195 161,771 Operating Expenditure Repairs and Maintenance 27,063 20,398 Bathrooms Renovation 0 ( 2,841) Cleaners 5,838 6,376 Rates 16,629 16,313 Insurance 4,334 2,834 Sundries 616 339 Phone 488 360 Rent collection 828 811 Office Expenses 165 309 Legal and Professional 7,507 8,512 Recruitment Expenses 0 756 Audit Fee 5,120 2,736 Warden/Deputy Salaries 21,833 24,092 Lift Maintenance 5,229 394 Heat 20,719 17,470 Light 10,592 Warden Call 4.629 110:255194 Total Operating Expenditure 131590 110.632 Net Cost of Services 36,605 51,139 Investment Income 14,216 22,255 Deficiency Grant recoverable from Government 52,453 53,692 Net Operating Expenditure 103,274 127,086 Mortgage Interest ( 41,191) (42,430) Net surplus for the year 62,083 84,656 Transfers: to Community Reserve ( 19,989) ( 9,025) to Heating Reserve ( 49,005) ( 57:67502 5 )) to Maintenance Reserve 18,173 ( 6,694) to Fixed Asset Reserve ( 11,262) ( 11,262) f 62,083) {84,656) Surplus for the year 0 0 Balance on Revenue account 0
The accompanying notes on pages 13 to 17 form an integral part of these financial statements. THE ROYAL BRITISH LEGION HOUSING ASSOCIATION (ISLE OF MAN) LIMIVED
Balance Sheet as at 31'{ March 2012
2012 2011 Notes £ £ Tangible fixed assets 1 Operational Assets 900,520 87.1,305 Current assets Cash at bank, in hand and short term bank deposits 4 752,269 714,537 Debtors and prepayments 3 10,297 7.412 762,566 721,949 Creditors: amounts falling due within one year Government mortgage 2 11,262 11,262 Creditors and accruals 5 47.019 28.009 58,281 39,271
Net current assets 704,285 682,678 Total assets less current liabilities 1,604,805 1,553,983 10M Government mortgage due after one year 2 354,753 366,015 Net assets 1,250,052 1,1_82,968
Represented by: Called-up share capital 7 6 6 Maintenance Reserve Account 6 39,245 57,418 Heating Reserve Account 6 801,165 752,160 Community Reserve Fund Account 6 99,420 79,430 Fixed Asset Reserve Account 6 310.216 298.954 250.052052 L./KM
Approved and authorised for issue by the Committee of Management and signed on their behalf by:
Date 444444 I • • Chairman S.' d N
Secretary Date fi%
The accompanying notes on pages 13 to 17 form an integral part of these financial statements. Southern Civic Amenity Site Board
Income and expenditure account for the year ended 31 March 2013 2013 2012 £ Income Parish contributions 230,195 210,540 Commercial users 18,184 17,181 Domestic users 2,012 2,198 Soli conditioner 2,839 4,692 Battery income 2,063 1,444 Miscellaneous 5,849 1,905 Metal disposal income 18,545 19,020
279,687 256,980 Expenses Wages and salaries 79,723 88,539 Refuse collection charge 46,239 63,766 Commercial collection charge 5,658 5,832 Skip hire 13,095 14,783 ITIP and national insurance 22,824 21,278 Rent 17,221 16,401 Pension contributions (including current service cost) 16,871 15,551 Vehicle expenses 2,869 16,933 Repairs and site maintenance 22,206 10,367 Administration expenses 1,143 1,649 Insurance 5,454 5,341 Weighbridge lease and maintenance 3,228 3,412 Compost pad costs 14,951 13,471 Legal and professional costs 1,437 676 Bad debts 315 Miscellaneous expenses 2,153 2,901 Telephone and electricity 1,487 1,134 Rates 254 250 Accountancy fees 860 3,109 Audit fees 3,789 5,691 Depreciation 10,817 210
272,079 291,609
Operating surplus/(net cost of services) 7,608 (34,629)
Pension interest cost (7,000) (7,000) Pension expected return on assets 6,000 7,000
6,608 (34,629) Other income Profit on disposal of plant & machinery 18,500 Government rent subsidy 17,221 16,481 Interest receivable 15 34 Interest element of finance lease rentals (1,339)
Surplust(deficit) for the year 41,005 (18,114)
The accompanying notes on pages 18 to 24 form an integral part of these financial statements Southern Civic Amenity Site Board
Statement of movement on the general fund balance for the year ended 31 March 2013
2013 2012
Surplus/(delton) for the year on the income and expenditure account 41,005 (18,114)
Net additional amounts required by statute and non-statutory proper practices to be debited or credited to the general fund balance for the year:
Excess of employer pension contributions over pensions cost under FRS 17 (2,000) (4,000) Depreciation for current year transferred to capital adjustment account 10,817 210 Exceptional profit on disposal of plant & machinery (18,500)
Amounts not included in the income and expenditure account but required to be included by statute when determining the movement on the general fund balance for the year:
Finance lease repayments 7,486
Movement for the year 38,808 (21,904)
General fund balance brought forward 38,277 60,181
General fund balance carried forward 77,085 38,277
The accompanying notes on pages 18 to 24 form an integral pad of these financial statements Southern Civic Amenity Site Board
Balance sheet as at 31 March 2013
Notes 2013 2012 £ £ Fixed assets Tangible assets 1 37,858
Current assets Debtors 2 21,617 24,314 Short term deposits 17,081 27,065 Cash at bank and in hand 41,880 5,577 80,578 56,956
Creditors: amounts falling due within one year 3 (24,243) (18,679)
Net current assets 56,335 38,277
Total assets fess current liabilities 94,193 38,277
Creditors: amounts falling due after more than one year; Obligations under finance leases 4 (16,911) Pension liability 8 (38,000) (26,000)
Net assets 39,282 12,277
Financed by: Capital adjustment account 5 197 - General fund reserve 6 77,085 38,277 Pension reserve 7 (38,000) (26,000)
39,282 12,277
The accounts were approved and authorised for issue by the board on ZO Oetaciee 20/3 and were signed on their behalf by:
Chairman Clerk AlasdtaQ5,..
The accompanying notes on pages 18 to 24 form an integral part of these financial statements
Southern Local Authorities Swimming Pool Board income and expenditure account for the year ended 31 March 2013 2013 2012 Gross Net income/ Net income/ expenditure Income (expenditure) (expenditure) £ Continuing operations Operation of the pool (553,611) 137,445 (416,166) (434,090) Shop (32,597) 48,131 16,534 14,495
Net (cost of) services (586,208) 185,576 (400,632) (419,595)
Pensions interest cost and return on assets (10,000) (5,000) Interest payable and similar charges (28,328) (30,423) interest and investment income 481 446 Net operating expenditure (438,479) '(454,572)
Sources of finance Income from rate contributions 34,638 34,029 Government deficiency receipts 383,004 383,004
Net deficit for the year (20,837) (37,539)
The notes on pages 20 to 27 form part of these financial statements Southern Local Authorities Swimming Pool Board
Statement of movement on the general fund balance for the year ended 31 March 2013
2013 2012 £ £ Restated Deficit for the year on the Income and expenditure account (20,837) (37,539)
Amounts included in the Income and expenditure account but to be excluded by statute when determining the movement on the general fund balance for the year
Depreciation for current year transferred to capital adjustment account 73,351 73,352 Net charges made for retirement benefits 5,000 (2,000)
Amounts not Included In the income and expenditure account but to be included by statute when determining the movement on the general fund balance for the year
Loan fund principal repayments (54,132) (52,088)
3,382 (18,275)
General fund balance brought forward 302,071 320,346
General fund balance carried forward 305,453453 302,071
The notes on pages 20 to 27 form part of these financial statements Southern Local Authorities Swimming Pool Board
Balance sheet as at 31 March 2013 Notes 2013 2012 £ £ Fixed assets Restated Tangible assets 1 806,503 879,854
Current assets Stocks 4 3,239 7,171 Debtors 5 5,639 4,738 Cash at bank and In hand 6 241,421 224,525 250,299 236,434
Creditors: amounts falling due within one year 7 (98,840) (89,575)
Net current assets 151,459 146,859
Creditors: amounts falling due after one year Long term borrowing 8 (584,091) (837,005) Pension liability 14 (359,000) (285,000)
Total assets 14,871 104,708
Reserves Pension reserve 9 (359,000) (285,000) Capital adjustment account 10 68,418 87,637 General fund reserve 11 305,453 302,071
Total capital and reserves 14,871 104,708
The accounts were approved by the board and authorised for issue on "ZO C,Ce...107 e.71,3 and were signed on their behalf by: :4.4-.3 z------k"-Ki.' l\----Al Chairman ,,,Pe-'2.------ Responsible Financial Officr
The notes on pages 20 to 27 form part of these financial statements
WESTERN SWIMMING POOL BOARD
Income and Expenditure Account
For the year ended 31 March 2013 (Expressed in Pounds Sterling)
As restated (note 17) 2013 2012 Income Sales 369,398 358,179 Miscellaneous income 3,116 Release of government grant for boiler 3,553 3,553
Total income 376,067 361,732
Expenditure Wages and salaries 378,759 388,028 Electricity and gas 89,616 89,566 Depreciation (note 3) 68,048 64,574 Purchases 51,114 47,363 Pool expenses 31,276 27,279 Irrecoverable VAT 15,725 17,348 Rates 11,310 9,717 Insurance 10,638 10,487 Cleaning 10,471 9,653 Repairs and maintenance 9,302 5,553 Audit fees 8,671 1,837 Staff training 6,179 1,951 Sundry expenses 4,370 2,950 Telephone Charges 3,976 3,703 Accountancy 4,700 1,940 Printing, postage, stationary and advertising 3,044 3,260 Lessons expenses 1,954 3,213 Members' allowances (note 12) 1,920 1,620 Uniforms 919 851 Refuse collection 862 1,561 Dishwasher & vending machine hire 765 1,184 Doubtful debts provision/(write back) 350 (1,124)
Total expenditure 713,969 692,514
Net cost of services (337,902) (330,782) DCCL contribution of interest payments 132,555 138,839 Government interest payments (132,555) (138,839) Gain on disposal of fixed asset 227
Net operating expenditure (337,902) (330,555)
Government deficiency grants received on account 234,000 238,098 DCCL contribution of capital repayments 89,758 89,758 Contributions receivable from the Combining Authorities for the year (note 14) 21,854 21,768
Net surplus for the year 7,710 19,069
The accompanying notes on pages 16 to 22 form an integral part of these financial statements. WESTERN SWIMMING POOL BOARD
Statement of the Movement on the General Fund Balance
For the year ended 31 March 2013 (Expressed in Pounds Sterling)
2013 2012
Surplus for the year on the income and expenditure account 7,710 19,069
Amounts included in the income and expenditure account but required by statue to be excluded when determining the Movement on the General Fund Balance for the year
Depreciation of fixed assets 68,048 64,574
Amounts not included In the Income and Expenditure account but required to be included by statute when determining the Movement on the General Fund Balance for the year
Capital expenditure charged in year to General Fund (25,089) (50,325) Repayment of capital element of loan (89,758) (89,758)
Transfers to or from the General Fund Balance that are required to be taken into account when determining the movement on the General Fund Balance for the year
Transfer to capital adjustment account
(39,089) (58,440)
General Fund Balance brought forward (45,709) 10,731
General Fund Balance carried forward (84,798) (45,709)
The accompanying notes on pages 16 to 22 form an integral part of these financial statements. WESTERN SWIMMING POOL BOARD
Balance Sheet
As at 31 March 2013 (Expressed in Pounds Sterling)
2013 2012 £ £ £ E Fixed assets Land and buildings (note 1) 2,097,625 2,149,690 Plant and equipment (note 1) 73,016 67,854 Office equipment (note 1) 3,869 3,019 Fixtures and fittings (note 1) 8,350 5,256
2,182,860 2,225,819
Current assets Debtors (note 6) 6,788 21,020 Cash at bank (note 7) 24,304 58,265 Stocks 880 3,918
31,972 83,203
Current liabilities Creditors (note 8) 48,748 57,337 Loan due within one year (note 10) 89,758 89,758
138,506 147,095 Net current liabilities (106,534) (63,892)
Long term liabilities Loan due after more than one year 1,736,571 1,826,329 (note 10) Deferred income — Government grant 24,870 28,423 (note 10)
Total assets less liabilities 314,885 307,175
Financed by:
Capital adjustment account (note 9) 384,683 337,884 Revaluation reserve (note 9) 15,000 15,000 General Fund (note 9) (84,798) (45,709)
314,885 307,175
The accompanying notes on pages 16 to 22 form an integral part of these financial statements.
The accounts have been approved and authorised for issue by the Board and are signed on their behalf by:
cOYI Chairman
Responsible Financial Officer
2-9 -1. tg-‘ 29T5'
Burial Authorities' Accounts
(For the year ended 31st December 2012 and previous years where relevant).
ANDREAS BURIAL GROUND AUTHORITY
Statement of Receipts and Payments
For the Year Ended 31 December 2010
2010 2009 £ Maintenance Account Receipts
Burial Rates 8,625 7,048
8,625 7,048
War graves commission 260 260 Bank interest
Total receipts 8,885 7,308
Payments
Wages 6,986 4,475 Water rates 149 150 Audit and accountancy fees 1,057 382 Equipment 1,942 Fuel 160 250 Materials 468 Repairs and maintenance 519 390 Sundries 15 Insurance 3,766 3,115 St Judes — Grass Gutting 400
Total payments 13,027 11,187
(Deficit) of receipts over payments (4,142) (3,879)
Balance brought forward 12,979 16,858
Balancecarried forward 8,837 12,979 ANDREAS BURIAL GROUND AUTHORITY Statement of Receipts and Payments (continued)
For the Year Ended 31 December 2010
2010 2009 Restated Reserve Fund : Sale of Plots
Reserve brought forward 779 779 Sale of Plots in the year 100 225 Payment to the PCC (Note 2) (100) (225) Transfer from New Graves Reserve (Note 3) 795
1,574 .779
Reserve Fund : New Graves
Reserve brought forward 795 793 interest received 2 Transfer to Sale of Plots reserve (Note 3) (795)
Reserve carried forward 795
Reserve Fund: Endowed Graves
Reserve brought forward 3,827 3,824 Interest received 5 3
Reserve carried forward 3,832 3,827 ANDREAS BURIAL GROUND AUTHORITY
Statement of Assets and Liabilities
For the Year Ended 31 December 2010 '
Note 2010 2009 £ Balances at Bank :
Current account 9,604 13,758 Deposit account 796 795 Instant Access account 3,832 3,827
Debtors:
Amount Due from Andreas Parish Church 2 12
14,243 18,380
Representing the following :
Maintenance account 8,837 12,979 Reserve fund: Sale of Plots 3,4 1,674 779 Reserve fund: New Graves 3 ,. 795 Reserve fund: Endowed Graves 3,832 3,827
14,243 18,380
Signed on behalf of the Authority
na, Chairman of the Vest
V4-0 "a j t
Date : cf‘r
ARBORY BURIAL. GROUND AUTHORITY
Statement of Receipts and Payments
For the year ended 31 December 2012 (Expressed In Pounds Sterling)
2012 2011 MAINTENANCE ACCOUNT Notes (Restated)
Receipts
Burial Rates 2012/13 8,682 2011/12 652 8,725 2010/11 1,400
9,334 10,125
Bank Interest 15 15 Upkeep of graves 4 30 70
TOTAL RECEIPTS 9,379 10,210
Payments
General maintenance 4,035 6,215 Audit fees 830 790 Water rates 11 11 Cutting churchyard trees 150 1,000 Land valuation 225 Maintain fencing 200
TOTAL PAYMENTS 5,026 7,441
Surplus of receipts over payments for year 4,353 2,769 Balance brought forward 36,462 33,693 Transfer from John Moore legacy a/c 75 -
Balance carried forward 40,890 36,462 ARBORY BURIAL GROUND AUTHORITY
Statement of Receipts and Payments (continued)
For the year ended 31 December 2012 (Expressed in Pounds Sterling)
2012 2011 (Restated) Agnes Caine Trust Account Notes
Receipts
Investment income 9 9 Bank interest 101 2
Total Receipts 110 11
Payments
Perpetual Care of Graves 300
Total Payments 300
Deficit/surplus of receipts over payments for year 190 11
Balance brought forward 11,909 11,898
Balance carried forward 11,719 11,909
John Moore Legacy Account
Receipts
Legacy 6,836 Bank interest 75
Total Receipts 6,911
Payments
Transfer to Maintenance Account 75
Total Payments 75
Surplus of receipts over payments for year 6,836
Balance brought forward 5,000 5,000
Balance carded forward 11,836 5,000 ARBORY BURIAL GROUND AUTHORITY
Statements of Receipts and Payments (continued)
For the year ended 31 December 2012 (Expressed in Pounds Sterling)
20'12 2011 Reserve Funds
Reserve Fund:saie of plots
Reserve brought forward 8,018 7,714 Sale of plots 190 300 Bank interest 3 4
Reserve carded forward 8,211 8,018 ARBORY BURIAL GROUND AUTHORITY
Statements of Assets and Liabilities
As at 31 December 2012 (Expressed in Pounds Sterling)
Notes 2012 2011
Investments - held at cost
War Loan 2 258 258
258 258
Balance at banks
Britannia Building Society 18,315 11,450
Isle of Man Bank 54,083 49,681
72,398 61,131
TOTAL 72,656 61,389
Representing the following:-
Maintenance Account I 40,890 36,462
Agnes Caine Trust 1 11,719 11,909
John Moore Legacy 1 11,836 5,000
Sale of plots account 1 8,211 8,018
TOTAL 72,656 61,389
Approved and authorised for issue on behalf of the Authority
Chairman of the Vestry .. Date BALLAUGH BURIAL GROUND AUTHORITY
Statement of Receipt and Payments For the year ended 31 December 2012
MAINTENANCE ACCOUNT Notes 2012 2011
Receipts Burial rates: 2012 7,601 5,755 2011 740 1,500 8,341 7,255 VAT Refund in Respect of 2009 and 2010 3 181 Donations 150 150 Transfer from Reserve Fund : Sale of Plots 1,860 Grave maintenance 140 60 Total Receipts 10,491 7,646
Payments Graveyard and maintenance costs 7,305 5,711 Preparation of new graveyard 4,130 Audit and Accountancy fees 830 790 General rates 11 11 Sundry 192 189 Total payments 12,468 6,701
(Deficit)/Surplus of receipts over payments (1,977) 945 Balance brought forward 3,854 2,909 1,877 3,854
Reserve Fund ; Sale of Plots Balance brought forward 1,660 1,060 interments 200 600 Expenditure / New Graveyard 5 (1,860) Balance carried forward 1,660
Reserve Fund : Collett Grave Account Balance brought forward 774 767 interest received 18 7 Balance carried forward 792 774
Reserve Fund : Mylroie Grave Account I Legacy received 16,000 Balance brought forward 16,000 interest received 185 Balance carried forward 16,185 16,000 BALLAUGH BURIAL GROUND AUTHORITY
Statement of Assets and Liabilities
As at 31 December 2012
E 2012 2011
Balances at bank Britannia account 16,977 16,774 HSBC Maintenance account 1,877 5,514 18,854 22,288
Representing the following; Reserve Fund : Myiroie Grave account 16,185 16,000 Reserve Fund : Collett Grave account 792 774 Reserve Fund : Sale of Plots 0 1,660 Statement of Receipt and Payments 1,877 3,854 18,854 22,288
Signed on behalf of the Authority:
Chairman of the Vestry
/12) Date 12 MOORE STEPHENS
BRADDAN BURIAL GROUND AUTHORITY
Income and Expenditure Account
For the year ended 31 December 2012 (Expressed in Pounds Sterling)
Statement of net expenditure 2012 2011 Gross Net Net expenditure Income expenditure Expenditure
General Fund (94,667) 18,606 (76,052) (78,878)
Net cost of services (94,657) 18,605 (76,052) (78,878) General Fund — interest received 1,353 825 Endowment Fund — investment income 444 428 Endowment Fund — interest received 124 123 Other Income - 50 Sale of dumper 150 _
Net operating expenditure (73,981) (77,452)
Sources of finance Income from the General Rate Fund 99,635 100,484
Net surplus for the year 25,854 23,032 MOORB STEPHENS
BRADDAN BURIAL GROUND AUTHORITY
Statement of the Movement on the General Fund Balance
For the year ended 31 December 2012 (Expressed in Pounds Sterling)
2012 2011
Surplus for the year on the Income and expenditure account 25,854 23,032
Amounts included In the income and expenditure account but required to be excluded by statute when determining the movement on the General Fund Balance for the year
Net charges for retirement benefits (t000) Add back: Depreciation 1,253 1,090
Amounts not included In the income and expenditure account but required to be Included by statute when determining the movement on the General Fund Balance for the year.
Less: Fixed assets financed from General Revenue Account (1,625) (10,900)
Transfers to or from the General Fund Balance that are required to be taken Into account by statute when determining the Movement on the General Fund Balance for the year
Transfer to Endowment Fund (568) (601) Transfer of unrealised loss on revaluation of Investments (385) (66)
24,529 11,555
General Fund Balance brought forward 134,994 123,389
General Fund Balance carried forward 159,473 134,944
The notes on pages 16 to 22 form part of these financial statements. MOORE STEPHENS
BRADDAN BURIAL GROUND AUTHORITY
Balance Sheet
As at 31 December 2012 (Expressed In Pounds Sterling)
2012 2011
Fixed assets Other land and buildings (note 1) 135,000 135,000 Plant & Machinery (note 1) 10,182 9,810
145,182 144,810
Current assets Investments (note 2) 5,361 6,746 Debtors (note 3) 6,521 8,427 Cash at bank (note 4) 208,770 179,078
220,652 193,251
Creditors: amounts falling due within one year Creditors and accruals (note 6) (12,161) (9,857)
(12,161) (0,857)
Net Current assets 363,673 328,204 Creditors: amounts failing due after more than one year Pension liability (note 12) (35,000) (20,000)
(35,000) (20,000)
Total assets less liabilities 318,673 308,204
Financed by: General Fund (note 6) 159,473 134,944 Endowment Fund (note 6) 49,018 48,450 Capital adjustment account (note 6) 10,182 9,810 Revaluation Reserve (note 6) 135,000 135,000 Pension Reserve (note 6) (35,000) (20,000)
318,673 308,204
The financial statements were approved and authorised for Issue by the Authority on flr" Akvb 2013 and were signed on their behalf by:
Chairman of the Vestry ' Responsible Financial T Ulcer
BRIDE BURIAL GROUND AUTHORITY
Income and Expenditure Account
For the year ended 31 December 2012
2012 2011 (restated) Maintenance account £ £ £ £ Income Burial rates 2012 11,235 0 2011 0 11,010 Bank interest 71 68 Investment income 122 229 Gain on investment redemption 256 0 11,684 11,307
Expenditure General maintenance 7,180 7,071 Insurance 150 150 Audit fees 1,050 1,101 General administration 400 200 Horticultural expenses 36 53 (8,816) (8,575)
Surplus of receipts over payments 2,868 2,732
Maintenance fund b/f 1 January 2012 140,899 138,167
Maintenance fund c/f 31 December 2012 143,767 140,899
2012 2011 Reserve fund £ £
Reserve b/f 1 January 2012 2,669 2,669
Safe of plots 0 0
Reserve cif 31 December 2012 2,669 2,669
2012 2011 Allan legacy Note 4 £ E
Reserve b/f 1 January 2012 787 105
Income from earlier years re-allocated 0 630 Income received 53 52
Reserve c/f 31 December 2012 890 787 BRIDE BURIAL GROUND AUTHORITY
Balance Sheet
As at 31 December 2012
Notes 2012 2011 (restated)
Non-current Assets Investments 2 263 2,786
Current Assets Cash at bank : Reserve A/c 74 74 Community A/c 8,968 2,919 Business Premium A/c 142,240 142,168 Debtors 5 106 834 151,388 145,995
Current Liabilities Accruals 1,050 1,101
Net Current Assets 150,338 144,894
Net Total Assets 150,601 147,680
Represented by :
Capital Accounts Extension fund 3,325 3,325
Reserve fund 2,669 2,669
Maintenance fund 143,767 140,899
Allan legacy 840 787
150,601 147,680
Signed on behalf of the Authority by ;
)1 APkti• 2013 Chairman of the Vestry Date
/KO girdi Churamarden
if/m(0A P. eamta Acting Responsible Financial Officer German Burial Ground Authority
Income and Expenditure Account for the year ended 31 December 2012
Statement of net expenditure Gross 2012 2011 expenditure Income Net Net expenditure expenditure £ £ g f, Continuing operations: Finance and general purposes (44,283) 1,959 (42,324) (36,000) Income from sale of plots 3,000 3,000 2,550
Net cost of services (44,283) 4,959 (39,324) (33,450)
Net operating expenditure (39,324) (33,450)
Sources of finance
Interest received 392 311 Income from the General Rate Fund 43,186 38,152
43,578 38,463
Net surplus for the year 4,254 5,013
The notes on pages 18 to 21 form part of these financial statements, German Burial Ground Authority
Statement of the Movement on the General Fund Balance for the year ended 3/ December 2012
2012 2011
Surplus for the year on the income and expenditure account 4,254 5,013
Amounts included in the Income & Expenditure Account but required by statute to be excluded when determining the movement on the General Fund Balance for the year:
Depreciation charge for the year 2,477 2,477
Transfers to or from the general fund balance that are required by statute to be taken into account when determining the movement on the general fund balance:
Transfer of sale of plots income to sale of plots reserve (3,000) (2,550) Transfers to/from earmarked reserves (5,000) (5,000)
(1,269) (60)
General Fund l3alance brought forward 43,763 43,823
General Fund Balance carried forward 42,494 43,763
The notes on pages 18 to 21 form part of these financial statements.
German Burial Ground Authority
Balance Sheet as at 31 December 2012
Notes 2012 2011
Fixed assets Tangible fixed assets 1 14,858 17,335
Current assets Debtors 3 7,348 6,140 Cash at bank 4 103,931 95,812
Current liabilities Creditors 5 (15,658) (13,062)
Net current assets 95,621 88,890
Total assets less liabilities 110,479 106,225
Financed by;
Repairs & maintenance reserve 6 23,617 18,617 Sale of plots 6 29,510 26,510 General fund 6 42,494 43,763 Capital adjustment account : 6 14,858 17,335
110,479 106,225
The notes on pages 18 to 21 form part of these financial statements. The fina dal stat meats were approved and authorised for issue by the Authority on 23 /q Its and were signed on their behalf b :
Chahmwi RFC)
JURBY BURIAL GROUND AUTHORITY
Statement of Receipts and Payments
For the year ended 31st March 2012 2012 2011
£ £ Maintenance account Receipts
Burial Rates 2012 4,296 2011 263 4,936 ----- 4,559 4,936
War graves 370 370 Interest received 3 3
4,932 5,309
Payments Maintenance of graveyard 5,204 4,318 Audit and accountancy fees 940 890 Rates 11 11 Insurance 739 " 721 Office expenses 72 123 ------6,966 6,063 -----
Deficit/Surplus of receipts over payments for the year (2,034) (754) Balance brought forward 3,406 4,160
1,372 3,406
Reserve Fund - Sale of Plots Receipts 230 80 Balance brought forward 400 320
630 400 JURBY BURIAL GROUND AUTHORITY 4
Statement of Assets and Liabilities
As at 31st December 2012 (Expressed in Pounds Sterling) 2012 2011 £ £
Investments - held at cost 1 100 100
Current assets Debtors 3 1,544 1,335 Cash in Bank 2 358 2,371
1,902 3,706
Current liabilities Creditors
2,002 3,806
Represented by Maintenance account 1,372 3,406 Reserve Fund 630 400
2,002 3,806
The Statement of Accounts were approved and authorised for issue by the Authority on 17th April 2013 and were signed on their behalf by
Chairman of the Vest LEZAYRE BURIAL GROUND AUTHORITY
INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2012
2012 2011 (restated) E t
Income from:
Burial rates 34,707 36,853 Grave digging 444 385 Supply of plaques 1,251 1,395 War graves commission 84 84 Bank Interest 72 64 Income from perpetual grave care 0 10
36,558 38,791
Expenses
Rates and water 169 154 Rent 950 950 Insurance 100 100 Advertising 102 0 Repairs and maintenance 15,318 18,592 Accountancy fees 5,419 5,317 Audit fees 1,050 1,000 Honorarium 500 0 Computerising records 1,220 2,223 Sundry expenses 20 46 Light 44 12
24,892 28,394
Surplus for the year 11,666 10,397 LEZAYRE BURIAL GROUND AUTHORITY
INCOME AND EXPENDITURE ACCOUNT (Continued)
FOR THE YEAR ENDED 31 DECEMBER 2012
BURIAL GROUND EXTENSION FUND 2012 2011
Income Sale of plots 840 480 Bank Interest 30 35
876 515
Expenses Professional fees 0
0 0
Surplus for the year 876 516 Balance brought forward 76,346 76,831
Balance carried forward 77,222 76,346
ENDOWMENT FUND - CAPITAL ACCOUNT
2012 2011 z
Balance brought forward 15,008 15,008 Investments
Balance carried forward 15,008 15,008 LEZAYIE BURIAL GROUND AUTHORITY
BALANCE SHEET
AS AT 31 DECEMBER 2012
Note 2012 2011 (restated) £ £
Investments At cost 2 100 100
Current assets Cash at bank 218,142 203,510 Debtors 4 6,069 ' 8,659 224,211 212,169
Current liabilities Accruals (1,050) (1,550) (1,050) (1,550)
Net current assets 223,161 210,619
Net Assets 223,261 210,719
Represented by;
Fund accounts Burial Ground Extension Fund 77,222 76,346 Endowment Fund 15,008 15,008 Retained surplus Balance brought forward 119,365 108,968 Transfer to extension fund 0 0 Surplus for year 11,666 10,397 Balance carried forward 131,031 119,365
223,261 210,719
The Financial Statements were approved and authorised for issue by the Authority on 2'7 / ((3 and were signed on their behalf by:
Chairman of the Vestry Responsible Financial Officer 11/4
\II
LONAN BURIAL GROUND AUTHORITY
INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2012
2012 2011 £ £ £ Maintenance account Income Burial rates 20,804 21,976 Investment Income 23 Burial fees 60
20,864 21,999
Expenditure Clerk remuneration 1,300 1,200 Graveyard maintenance 17,716 16,756 Insurance 853 609 Electricity 263 208 Accountancy 250 Audit fees 940 1,055 Bank charges 47 Depreciation on gates & driveway refurbishment 412 412
(21,734) (20,487)
(Defloit)isurplus for the year (870) 1,512
Reserve fund - Sale of plots account Income Sale of plots 1,600 500 Bank interest received 6 6
Surplus for the year 1,506 506 LONAN BURIAL GROUND AUTHORITY
STATEMENT OF ASSETS AND LIABILITIES AS AT 31 DECEMBER 2012
2012 2011 Notes £ £ £ £
Fixed assets Tangible assets 2 9,470 9,882
Current assets Cash at bank 19,647 18,599
Net current assets 19,647 18,599
Total assets less current liabilities 29,117 28,481
Represented by:
Reserve accounts 3 29,117 28,481
2t 14(13 Approved and authorised for issue by the Authority on
K NIALEW BURIAL GROUND AUTHORITY
Income and Expenditure Account For the year ended 31st December 2012
2012 2011 (restated)
Receipts
Burial rates 33,126.77 31,530.93 Safe of plots (Malew) 2,100.00 3,250,00 Sale of plots (St. Mark's) 225.00 150.00 Investment Income nil 3,131.54 Profit on sale of Investment nil 8,619.58
35,451.77 46,682.05
Payments
Messrs Churchyard Services (maintenance of Malew Burial Ground) 17,700.00 20,700.00 Tower Insurance (public liability insurance) 1,482.98 1,379.61 Audit fees 1,323.00 1,358.00 Treasurer's remuneration 1,500.00 1,000.00 Miscellaneous 1,131.67 603.77 Legal & Professional nil 289.52 Rates 160,62 302.94 Messrs Churchyard Services (maintenance of St Mark's Burial Ground) 2,365,00 3,620.00 Foxdale Burial Ground Authority 1,600.00 1,600.00
27,263.27 30,853.84
Excess for year 8,188,50 15,828.21 Balance b/f 125,748.00 109,919.70
Balance cif 31st December 2012 133,936,50 :125,748.00 MALEW BURIAL GROUND AUTHORITY Balance Sheet Notes 2012 2011
(restated) Fixed Assets:
New Building 3,4 90,788.34 69,099.85
Current Assets:
Cash at Bank 38,611/8 41,078.99 Debtors 5 5,959.38 16,927.16
44,471.16. 58,006.15 Current Liabilities
Accruals (1,323.00) (1,368.00)
Net Current Assets 4AML16, ' 56,648.15
Net Asset Totals 133,936.50 MM4
General Reserve 133,936.60 125,748,00
Authorised and Approved for issue:
Date,.. 2 a3. MARGIN BURIAL GROUND AUTHORITY INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2012
Year to Year to 31-Dec-12 31-Doc-11 (Restated) £
MAINTENANCE ACCOUNT
RECEIPTS Burial rates 11,463 12,341 Investment Income 3 3 Bank Interest 5 5 Donations -St Lukes 1,000
TOTAL RECEIPTS 11,471 13,349
PAYMENTS Maintenance 3,783 3,348 Machinery and fuel 440 77 Churchyard expenses 240 Foxdale quota 1,600 1,600 Insurance 112 110 Audit and accounts fees 2,123 4,648 Bank charges 53 54 Sundry expenses 26 13
TOTAL PAYMENTS 8,137 10,090
SURPLUS OF RECEIPTS OVER PAYMENTS FOR THE YEAR 3,334 3,259 •D BALANCE BROUGHT FORWARD 52,462 49,203 BALANCE CARRIED FORWARD 55,796 52,462
RESERVE FUND; SALE OF PLOTS
RECEIPTS Sale of Plots 980 440 Bank interest 1 1
SURPLUS OF RECEIPTS OVER PAYMENTS FOR THE YEAR 981 441
BALANCE BROUGHT FORWARD 9,178 8,737
BALANCE CARRIED FORWARD 10,159 9,178
MAROWN BURIAL GROUND AUTHORITY BALANCE SHEET AS AT 31 DECEMBER 2012
Notes As at As at 31-Dec-12 31-Dec-11
(Restated) FIXED ASSETS investments 2 585 585 585 585 CURRENT ASSETS Cash at bank and in hand 3 66,429 61,908 Debtors 4 376 942 66,805 62,850 CREDITORS: Amounts falling duo within one year 5 (1,435) (1,795)
NET CURRENT ASSETS 65,370 61,055
NET ASSETS 65,955 61,640
REPRESENTING THE FOLLOWING; Maintenance account 55,796 52,462 Reserve fund: Sale of plots 10,159 9,178 65,955 61,640
This report was approved and authorised for issue signed on ."1,(2 olo 13
The accompanying notes on pages & to 7 form an integral part of these financial statements. MAUGHOLD BURIAL GROUND AUTHORITY
•Statement of Receipts and Payments of Maintenance Account for the Year ended 31st December 2906 £ e Maintenance Account 2008 2007
Receipts
Burial Rates 25104 21982 Burial Fees from Revd Green 3880 3085 Donations etc 18 Digging Fees etc 3975
Total Receipts 32977 25067
Payments
Rates Collection Charge 475 Graveyard Maintenance 6871 6187 Rent & Rates 1689 117 Office / Sundry Expenses 196 184 Wages 18667 17192 Professional Fees 256 Utilities (Telephone,Electricity) 143 insurance 400 Professional Fees 736
Total payments 29177 23936
Surplus of receipts over payments 3800 1131 balance brought forward 5492 4361 balance carried forward 9292 5492 MAUGHOLD BURIAL GROUND AUTHORITY
Statement of Receipts and Payments of Endowment Account for the year ended 31st December 2008
£ Endowment Account 2008 2007
Receipts
Bank interest 39 34
Total Receipts 39 34
Surplus of Receipts over Payments 39 34
Balance brought forward 3916 -3882
3965 3916 MAUGHOLD BURIAL GROUND AUTHORITY
Statement of Receipts and Payments of Plot Reserve Account for the ended 31st December 2008
Piot Reserve Account £ £ 2008 2007 Receipts
Cash Received from Plot Sales 885 265
Total of Receipts 885 265
Surplus of Receipts over payments for year 885 265
Balance brought Forward 1547 1282
2432 1647 /WAUGH= BURIAL GROUND AUTHORITY
Statement of Assets and Liabilities
As at 31 December 2008
Balances at Bank 2008 2007
Current Account 182 8773 Reserve Accounts 15497 2182
15679 10955
Represented by 2008 2007
Maintenance account 9292 5492 Endowment Reserve account 3955 3916 Plot Reserve account 2432 1547
Total of Bank Accounts 15679 10955
Approved and authorised for issue by the Authority:
Date__/3// 0/6 MAUGHOLD BURIAL GROUND AUTHORITY
Statement of Receipts and Payments of Maintenance Accoount for the year ended 31st December 2009 £ £ Maintenance Account 2009 2008
Receipts
Burial Rates 25518 25104 Burial Fees from Revid Green 3880 Donations etc 18 Digging Fees etc 3626 3975
Total Receipts 29143 32977
Payments
Rates Collection Charge 560 475 Graveyard Maintenance 6915 6871 Rent & Rates 4066 1689 Office / Sundry Expenses 618 196 Professional Fees 400 736 Utilities (Telephone,Electricity) 25 143 Insurance 400 400 Wages 19144 18667 Depreciation 98
32225 29177
Deficit I Surplus of receipts over payments -3082 3800
Balance brought forward 9292 5492
Balance carried forward 6210 9292 MAUGHOLD BURIAL GROUND AUTHORITY
Statement of Receipts and Payments of Endowment Account for the year ended 31st December 2009
£ Endowment Account 2009 2008
Receipts
Bank Interest 8 39
Total Receipts 39
Surplus of Receipts over payments for the year 8 39
Balance brought forward 3955 3916
3963 3955 MAUGHOLD BURIAL GROUND AUTHORITY
Statement of Receipts and Payments of Plot Reserve Account for the year ended 31st December 2009 £ Plot Reserve Account 2009 2008
Receipts
Cash Received from Plot Sales 655 886
Total Receipts 666 885
Surplus of Receipts over Payments 655 886
Balance brought Forward 2432 1547
Balance carried forward 3087 2432
,
MAUGHOLD BURIAL GROUND AUTHORITY
Statement of Assets and Liabilities
As at 31 December 2009
E £ Note 2009 2008
Fixed Assets 2 392
Balances at Bank Current Account 886 182 Reserve Accounts 11982 15497
13260 15679
2009 2008 Representing the following: Maintenance account 6210 9292 Endowment Reserve Account 3963 3955 Plot Reserve Account 3087 2432
13260 15679
Approved and authorised for issue by the Authority:
...-7-24.1. Date...10.0...... !WAUGH= BURIAL GROUND AUTHORITY
Statement of Receipts and Payments of Maintenance Account for the year ended 31st December 2010 £ £ Maintenance Account 2010 2009
Receipts
Burial Rates 30278 25518 Donations etc 60 Digging Fees etc 6616 3626 Total Receipts 35943 29143
Payments
Rates Collection Fee 586 660 Graveyard Maintenance 7304 6916 Wages 19362 19144 Depreciation 98 98 Rent & Rates 1538 4066 Office / Sundry Expenses 213 618 Professional Fees 213 400 Utilities (Telephone,Electricity) 130 26 Insurance 649 400 Honorarium 600
Total payments 30593 32225
Surplus / Deficit of receipts over payments 5350 -3082 balance brought forward 6210 9292 balance carried forward 11560 6210 MAUGHOLD BURIAL GROUND AUTHORITY
Statement of Receipts and Payments of Endowment Account for the year ended 31st December 2010
Endowment Account 2010 2009
Receipts
Bank Interest 7 8 Total Receipts 7 8
IlAmmoggempsiAAmesiiamA
Surplus of Receipts over payments 7 8 Balance brought forward 3963 3955
3970 3963 MAUGHOLD BURIAL GROUND AUTHORITY
Statement of Receipts and Payments of Plot Reserve Account for the year ended 31st December 2010
£ £ Plot Reserve Account 2010 2009
Cash Received from Plot Sales 1040 666
Total Receipts 1040 655
Surplus of Receipts over Payments 1040 666
Balance brought Forward 3087 2432
Total of Plot Reserve 4127 3087
MAUGHOLD BURIAL GROUND AUTHORITY
Statement of Assets and Liabilities
As at 31 December 2010 Balances at Bank £ £ 2010 2009 Note 2 294 392 Fixed Assets Current Account 4882 886 Reserve Accounts 14481 11982
13260
Represented by the following:- 2010 2009
Maintenance account 11560 6210 Endowment Reserve Account 3970 3963 Plot Reserve Account 4127 3087
19667 13260
Approved and authorised for issue by the Authority:
Date (3(")//6 MAUGHOLD BURIAL GROUND AUTHORITY
Statement of Receipts and Payments of Maintenance Account for the year ended 31st December 2011 £ £ Maintenance Account 2011 2010 (Restated) Receipts Fees from Rev. Green 3236 Burial Rates 30564 30278 Donations etc 18 50 Digging Fees etc 4715 5615 Total Receipts 38533 35943
Payments
Rates Collection Fee 606 586 Graveyard Maintenance 6882 7077 Wages 20111 19362 Depreciation 98 98 Rent & Rates 1808 1538 Office / Sundry Expenses 400 213 Accountant's Fees 203 213 Utilities (Telephone,Electricity) 285 130 Insurance 649 649 Honorarium 500 500
Total payments 31541 30366
Surplus of receipts over payments 6992 5677
Balance brought forward 11787 6210
Balance carried forward 18779 11787 MAUGHOLD BURIAL GROUND AUTHORITY
Statement of Receipts and Payments of Endowment Account for the year ended 31st December 2011
Endowment Account 2011 2010
Receipts
Bank interest 9 7 Total Receipts 9 7
Surplus of Receipts over payments 9 7
Balance brought forward 3970 3963
3979 3970 MAUGHOLD BURIAL GROUND AUTHORITY
Statement of Receipts and Payments of Plot Reserve Account for the ended 31st December 2011
£ £ Plot Reserve Account 2011 2010
Cash Received from Plot Sales 840 1040
Total Receipts 840 1040
Surplus of Receipts over Payments 840 1040
Balance brought Forward 4127 3087
IP■ii• ---
Total of Plot Reserve 4967 4127
MAUGHOLD BURIAL GROUND AUTHORITY
Statement of Assets and Liabilities
As at 31 December 2011
Assets £ 2011 2010 (Restated) Fixed Assets Note 2 196 294 Current Account 7076 4882 Reserve Accounts 19969 14481 VAT Debtor 484 227
27725 19884
Represented by the following:. 2011 2010
Maintenance account 18779 11787 Endowment Reserve Account 3979 3970 Plot Reserve Account 4967 4127
Total of Bank Accounts 27725 19884
Approved and authorised for issue by the Authority:
ero Date °V4` MAUGHOLD BURIAL GROUND AUTHORITY
Statement of Receipts and Payments of Maintenance Account for the year ended 31st December 2012 £ £ Maintenance Account 2012 2011
Receipts Fees from Rev. Green 3236 Burial Rates 29748 30564 Donations etc 18 Digging Fees etc 3375 4715 Total Receipts 33123 38533
Payments
Rates Collection Fee 602 605 Graveyard Maintenance 6646 6882 Wages 20147 20111 Depreciation 120 98 Rent & Rates 1827 1808 Office / Sundry Expenses 290 400 Audit Fee 4000 Professional Fees 202 203 Utilities (Telephone,Electricity) 468 285 Insurance 602 649 Honorarium 1500 500 Loss on Disposal 196 Total payments 36600 31541
(Deficit) / Surplus of receipts over payments -3477 6992
Balance brought forward 18779 11787
Balance carried forward 15302 18779 MAUGHOLD BURIAL GROUND AUTHORITY
Statement of Receipts and Payments of Endowment Account for the year ended 31st December 2012
Endowment Account 2012 2011
Receipts
Bank Interest 7 9 Total Receipts 9
Surplus of Receipts over payments 7 9
Balance brought forward 3979 3970
3986 3979 'WAUGH= BURIAL GROUND AUTHORITY
Statement of Receipts and Payments of Plot Reserve Account for the ended 31st December 2012
£ £ Piot Reserve Account 2012 2011
Cash Received from Plot Sales 770 840
Total Receipts 770 840
Surplus of Receipts over Payments 770 840
Balance brought Forward 4967 4127
ENIII=.2,26.11Plffilinf
Total of Plot Reserve 5737 4967 MAUGHOLD BURIAL GROUND AUTHORITY
Statement of Assets and Liabilities
As at 31 December 2012
Assets 2012 2011 Fixed Assets Note 2 480 196 Current Account 4004 7076 . Reserve Accounts 18747 19959 VAT Debtor 1704 484 26026 MEM
Represented by the following:- 2012 2011
Maintenance account 15302 18779 Endowment Reserve Account 3986 3970 Plot Reserve Account 5737 4967
Total of Bank Accounts 26026
Approved and authorised for Issue by the Authority:
Date 9/6 2)42,,a4 KIRK MICHAEL BURIAL GROUND AUTHORITY
Statement of Receipts and Payments
For the Year Ended 31 December 2012
2012 2011 £ £ Maintenance Account
Receipts
Burial Rates 7,607 8,074
'Bank interest 2 2
Total receipts 7,609 8,076
Payments
General maintenance 10,533 9,749 Audit fees 996 1,140 Rates 11 11
Total payments 11,540 10,900
Deficit of receipts over payments for the year (3,931) (2,824) Balance brought forward 5,562 8,386
Balance carried forward 1,631 6,562
Reserve Fund : Sale of Plots
Balance brought forward 1,994 1,574 Sale of plots 550 420
Balance carried forward 2,544 1,994 KIRK MICHAEL BURIAL GROUND AUTHORITY
Statement of Receipts and Payments (continued)
For the Year Ended 31 December 2012
2012 2011 £
Endowed Graves Reserve
Receipts
Bank interest 7 8
Investment income 4 170
Total receipts 11 176
Payments
Maintenance of endowed graves 2,600
Total payments 2,600
(Deficit)fsurplus of receipts over payments for the year (2,489) 176 Balance brought forward 16,268 16,092
Balance carried forward 13,779 16,268 KIRK MICHAEL BURIAL GROUND AUTHORITY
Statement of Assets and Liabilities
For the Year Ended 31 December 2012
Note 2012 2011 £ £
Investments - held at cost 2 1,000
Bank accounts: Currentaccounts 1,235 6,129 Deposit accounts 17,013 16,989
18,248 24,118
Less: attributable to Caine's Legacy (100) (100)
18,148 24,018
Representing the following:
Maintenance account 1,631 6,662 Sale of plots reserve 2,544 1,994 Extension fund 194 194 Endowed graves reserve 13,779 16,268
18,145 24,018
Signed on behalf of the Authority on the 18th day of April 2013
A.M. rtA(WW A M Convery Chairman of the Vestry
D Boyde P Faragher Church Warden Church Warden
S W Hamer R Kelly Church Warden Church Warden
MOORE STEPHENS
ONCHAN BURIAL GROUND AUTHORITY
income and Expenditure Account
For the year ended 31 December 2012 (Expressed In Pounds Sterling)
Statement of net expenditure 2012 2011 Gross Net Net expenditure Income expenditure expenditure (restated) Continuing operations; General Fund (59,090) 3,302 (55,788) (47,418) Reserve fund: sale of plots 4,400 4,400 3,200
Net cost of services (59,090) 7,702 (61,388) (44,218)
Reserve account — bank Interest & Investment income 86 53 received Trust account- interest received 67 90 Loan charges (848) (893)
Net operating expenditure (52,083) (45,068)
Sources of finance Income from the General Rate Fund 60,267 59,394
Net surplus for the year 8,184 14,326
The accompanying notes of pages 17 to 24 form an Integral part of these financial statements. MOORE STEPHENS
ONCHAN BURIAL GROUND AUTHORITY
Statement of the Movement on the General Fund Balance
For the year ended 31 December 2012 (Expressed in Pounds Stelling)
2012 2011 (restated) Surplus for the year on the Income and Expenditure Account 8,184 14,326
Amounts included In the income and Expenditure Account but required by statute to be excluded when determining the Movement on the General Fund Balance for the year
Net charges made for retirement benefits Depreciation end Impairment of fixed assets 1,988 1,988
Amounts not included in the Income and Expenditure Account but required by statute to be included when determining the movement on the General Fund Balance for the year
Capital loan repayments (5,956) (6,810) Fixed assets financed from General Revenue Account (3,000)
Transfers to or from the General Fund Balance (hat are required to be taken Into account when determining the Movement on the General Fund Balance for the year
Transfers to reserve account resale of grave/plots (4,700) (3,200) Transfers to trust account (86) (53)
(570) 4,251 General Fund Balance brought forward 8,140 2,624 Prior year adjustment re 2010 Purchase VAT (note 15) 1,265
General Fund Balance carried forward 7,570 8,140
The accompanying notes on pages 17 to 24 fonn an integral part of these financial statements.
MOORS STEPHENS
ONCHAN BURIAL. GROUND AUTHORITY
Balance Sheet
As at 31 December 2012 (Expressed in Pounds Stoning)
Notes 2012 2011 (restated) Fixed assets Investments 2 2,004 2,004 Tangible fixed assets 75,585 77,553
77,589 79,557
Current assets Debtors 5 11,318 10,291 Cash at bank 3 102,645 93,855
113,963 104,146
Current liabilities Bank loan 4 (5,940) (5,956) Creditors and accruals 6 (17,339) (11,738)
(23,279) (17,694)
Long term liabilities Bank loan 4 (24,726) (30,886) Pension liability 14 (14,000) (11,000)
(38,728) (41,686)
Total assets less liabilities 129,627 124,343
Financed by:
General Fund 7 7,570 8,140 Sale of Plots Account 7 76,660 70,960 Trust Account 7 18,969 18,883 Capital Adjustment Account 7 41,328 37,360 Pension Reserve 7 (14,000) (11,000)
129,527 124,343
The financial statements were approved and authorised for issue by the Authority on 2...k OrP6‘ esCDV3 and were signed on their behalf by f4di RFO
The accompanying notes on pages 17 to 24 form an Integral part of these financial statements.
Kirk Patrick Burial Ground Authority Statement of Receipts and Payments For the year ended 31 December 2012
2042 2011
Notes Maintenance Account
Burial Rates 1 7,347 7,727 War Stock 14 14 War Graves Grant 3 180 360 Bank Interest 3 6 7,544 8,106 Payments Maintenance Contract 3,600 3,600 Churchyard Maintenance 5,570 540 Clerk 1,084 . Burial Register 38 Review Fee 830 790 Foxdale Churchyard 2,400 2,400
13,484 7,368
(Deficit)/Surplus of Receipts over Payments (5,940) 738 Balance brought forward 6,372 5,634 432 6,372
Sale of Plots Balance brought forward 6,138 6,688 Cremation Plots 30 Safe of Rots 300 420 Balance carry forward 6,438 6,138 Kirk Patrick Burial Ground Authority Statement of Assets and Liabilities as at 31 December 2012
2012 2011
Notes Assets 3.5% War Stook 2 315 316 Balances at Bank: Current 1,324 1,684 Deposit 5,303 10,321 Debtors - VAT 166 190 7,108 12,510 Related party creditors 4 (238) 6,870 12,510
Reserve Funds: Maintenance 1 432 6,372 Sale of plots 1 6,438 6,138 6,870 12,510
The financial statements are approved and authorised for issue by the Authority zcD\ and are signed on their behalf by
(634,4, tkACAtk
21/45 NI, /3 Date: 2L hi_122c)(3 MOORE STEPHENS
RUSHEN BURIAL GROUND AUTHORITY
Income and Expenditure Account
For the year ended 31 December 2012 (Expressed in Pounds Sterling)
Statement of net expenditure 2012 2011 Gross Net Net income! expenditure Income Expenditure Expenditure
Continuing operations; General Fund (48,836) 9,512 (39,324) (51,635) Reserve fund: sale of plots 2,870 2,870 2,810
Net cost of services (48,836) 12,382 (36,454) (48,825)
General fund-interest received 3 Sale of plots-interest received 17 15 Reserve fund - sale of plots - investment 250 income Reserve fund - plant and machinery - Interest 8 7 received Reserve fund - E M Kelly - interest received 474 445
Net operating expenditure (35,955) (48,105)
Income from the general rate fund 44,585 44,991
Net surplusl(deficit) for the year 8,630 (3,114)
The accompanying notes of pages 16 to 19 forts an Integral part of these financial statements. MOORE STEPHENS
RUSHEN BURIAL. GROUND AUTHORITY
Statement of the Movement on the General Fund Balance
For the year ended 31 December 2012 (Expressed in Pounds Sterling)
2012 2011
Surplusi(deficit) for the year on the Income and expenditure 8,630 (3,114) account
Amounts Included in the income and expenditure account but required by statute to be excluded when determining the Movement on the General Fund Balance for the year
Add back: Depreciation 508 308
Amounts not included in the income and expenditure account but required to be included by statute when determining the movement on the General Fund Balance for the year:
Less: Capital additions (2,667) (230)
(Loss) / gain on revaluation of Investments (642) 464
Transfers to or from the General Fund Balance that are required to be taken in to account when determining the movement on the General Fund Balance for the year:
Reserve fund: E M Kelly Trust — interest received (473) (446)
Reserve fund: Plant and machinery — Interest received (8) (7)
Reserve fund: Sale of plots (2,888) (3,125)
2,460 (6,150)
General Fund Balance brought forward 31,217 37,367
General Fund Balance carried forward 33,677 31,217
The accompanying notes on pages 16 to 19 form an integral part of these financial statements. MOORE STEPHENS
RUSHEN BURIAL GROUND AUTHORITY
Balance Sheet
As at 31 December 2012 (Expressed in Pounds Sterling)
2012 2011
Fixed assets Investments (note 1) 11,684 13,366 Operational assets (note 2) 4,646 2,487
10,330 15,853
Current assets Debtors (note 3) 8,479 9,930 Cash at bank (note 4) 119,618 110,863
128,097 120,793
Creditors: amounts falling due within one year Creditors and accruals (note 5) (3,088) (4,195)
Net current assets 124,109 116,598
Net assets 140,439 132,451
Represented by General Fund Account (note 6) 33,677 31,217 Reserve fund (sale of plots) (note 8) 43,709 40,821 Reserve fund (plant and machinery) (note 6) 14,807 14,799 Reserve fund (E M Kelly) (note 6) 43,300 42,827 Reserve fund (F Cords) (note 6) 300 300 Capital adjustment account (note 6) 4,646 2,487
140,439 132,451
.ra.1.1■1■1•6•1W■Yelinikrn
The financial statements were approved and authorised for issue by the Authority on (9. AVI and were signed on their behalf by
Chairman RFO
The accompanying notes on pages 16 to 19 form an Integral part of these financial statements.
SANTON BURIAL GROUND AUTHORITY
Statement of Income and Expenditure
For the year ended 31 December 2012 (expressed In Pounds Sterling)
2012 2011 Maintenance Account (restated)
Income Rates 6,240 4,025 Interest on investments 13 13
Total Income 5,269 4,038
Expenditure Audit and accountancy 2,330 2,246 grass cutting 1,329 1,592 Maintenance 508 61 Fuel 70 57 Tools - 182 Machine parts .. 95 Adverts - 62
Total expenditure (4,317) (4,284)
Net incomegexpenditure) 942 (246)
Net operating incomei(expenditure) •942 (248)
Balance brought forward 16,221 16,467
Balance carried forward 17,163 16,221 SANTON BURIAL GROUND AUTHORITY
Statement of Income and Expenditure (continued) For the year ended 31 December 2012 (Expressed In Pounds Sterling)
2012 2011 (restated) Trust Account Income
Bank Interest receivable
Total income ■•■
Net Incomegexpenditure)for the year OM Balance brought forward 1,645 1,645
Balance carded forward 1,845 1,645 amaraimai■ .■.1k .11221.31
Sale of Plots Account Sale of Plots receivable In the year 150 1,250 Balance brought forward 1,010 (240)
1,160 1,010 --- --,
John Moore Reserve Account
Bequest Income receivable 6,836
6,636 SANTON BURIAL GROUND AUTHORITY Statement of Assets and Liabilities As at 31 December 2012 (Expressed In Pounds Sterling)
2012 2011 (restated) Fixed assets Investments (note 3) 380 360
Current assets Debtors (note 4) 893 747 Cash at bank (notes) 28,081 19,994
28,704 20,741 Current liabilities Accruals (note 6) (2,330) (2,245)
Net current assets 26,424 18,496
Total assets 26,804 18,876
Representing the following: Maintenance Account 17,183 16,221 Trust Account 1,645 1,645 Sale of Plots Account 1,160 1,010 John Moore Reserve Account 6,636 •
26,804 18,876
The Man =Data =ments were approved and authorised for Issue by the Authority on 23'd April 2013 and were Sign; . ..,,:ir be elf by:
40f .1 _ •-, g--4 Chai r/NI he Vestry
.,-)49,mag _arlP' Oco4,duirNA trA 4.1
IP
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