Accounts 2019-2020

 

 

PURLEIGH PARISH COUNCIL

SUMMARY INCOME AND EXPENDITURE ACCOUNT - YEAR ENDED 31ST MARCH 2020

 

 

2018/2019

 

 

 

2019/2020

£

 

INCOME

 

 

40,000.00

 

Precept

 

40,000.00

00.00

 

Agency Services - Reimbursements

 

00.00

93.01

 

Interest on Investments

 

111.20

275.00

 

Allotment Holders Rentals

 

317.50

4,210.00

 

Pavilion and Playing Field

 

5,194.25

5.00

 

Rentals

 

5.00

19,642.50

 

Grants and Donations

 

9,812.00

307.61

 

General Administration

 

1,357.90

00.00

 

Loans taken out

 

00.00

00.00

 

Capital Receipts

 

00.00

750.00

 

Legacy

 

00.00

00.00

 

VAT on Income/Reimbursements

 

00.00

 

 

 

 

 

65,283.12

 

TOTAL INCOME

 

56,797.85

=======

 

 

 

=======

 

 

EXPENDITURE

 

 

7,194.43

 

General Administration

 

6,358.73

557.77

 

Agency Services

 

913.19

230.00

 

S. 137 Payments

 

260.00

00.00

 

Capital spending

 

31,336.00

00.00

 

Loan Interest / Repayments

 

00.00

00.00

 

Loans Made

 

00.00

 

 

Running Costs:

 

 

765.25

 

Open Spaces

 

494.00

5,838.64

 

Pavilion and Playing Field

 

5,132.43

4,577.00

 

Grass cutting

 

5,115.00

428.29

 

Allotments

 

785.49

20,019.29

 

Clerk’s Salary

 

21,015.01

21.00

 

Advertising and Publicity

 

21.00

2,500.00

 

Grants and Donations (not s.137)

 

3,000.00

00.00

 

Provision for Doubtful Debts

 

00.00

00.00

 

VAT on Payments

 

00.00

 

 

 

 

 

42,131.67

 

TOTAL EXPENDITURE

 

74,430.85

=======

 

 

 

=======

 

GENERAL FUND BALANCE (excluding other reserves)

 

 

                                                                       £

 

Balance b/fwd 1 April 2019

18,653.14

 

 

Add: Total Income

56,797.85

 

 

Less: Total Expenditure

74,430.85

 

 

Add: Transfer from Reserves

15,171.10

 

 

Balance c/fwd 31st March 2020

16,191.24

 

 

 

 

Page 1 (I&E)

PURLEIGH PARISH COUNCIL

BALANCE SHEET AS AT 31ST MARCH 2020

 

31st March 2019

 

31st March 2020

£

 

 

£

£

 

 

 

 

 

 

 

LONG TERM ASSETS

 

 

00.00

 

Investments

 

00.00

00.00

 

Long Term Debtors

 

00.00

 

 

 

 

 

 

 

CURRENT ASSETS

 

 

00.00

 

Stocks and Stores

 

00.00

00.00

 

Work in Progress

 

00.00

1,293.62

 

Debtors (net of provision for doubtful debts)

1,044.28

 

244.68

 

Payments in Advance

269.68

00.00

 

 

Temporary lendings (investments)

00.00

 

 

 

Cash in hand (debit balance on receipts and payments account

 

 

3,017.08

 

Current Account

1,066.55

 

17,419.02

 

Business Premium Account

17,243.54

 

50.00

 

Petty Cash

50.00

 

 

 

Earmarked Reserves:

 

 

25,673.61

 

Historic Buildings / Capital Projects Fund

10,489.05

 

7,283.53

 

Legacy

7,296.99

 

 

 

 

 

36,146.13

 

 

 

 

 

 

 

 

54,981.54

 

TOTAL ASSETS

 

37,460.09

 

 

 

 

 

 

 

CURRENT LIABILITIES

 

 

2,571.41

 

Creditors

 

2,702.80

799.85

 

Accruals

 

780.01

00.00

 

Temporary borrowing

 

00.00

00.00

 

Cash overdrawn (credit balance on receipts and payments account)

 

00.00

 

 

 

 

 

3,371.26

 

TOTAL LIABILITES

 

3,482.81

 

 

 

 

 

51,610.28

 

NET ASSETS

 

33,977.28

=======

 

 

 

=======

 

 

Represented by:

 

 

 

 

 

 

 

18,653.14

 

General Fund Balance

16,191.24

 

 

 

Other Reserves:

 

 

25,673.61

 

Historic Buildings Fund

10,489.05

 

7,283.53

 

Legacy

7,296.99

 

 

 

 

 

 

51,610.28

 

 

 

33,977.28

=======

 

 

 

=======

 

The above statement represents fairly the financial position of Purleigh Parish Council as at 31st March 2020 and reflects its income and expenditure during the year ended 31st March 2020.

 

Approved by Purleigh Parish Council on 15th May 2020.

  

Chairman: ……………………………………Responsible Financial Officer: ………………………………………..

 

Page 2 (B/S)

 

 

PURLEIGH PARISH COUNCIL - SUPPORTING NOTES (Medium sized council)

1. ASSETS

 

 

Cost

 

During the year the following assets were purchased:

 

£

£

 

 

 

 

Broxap Townhill multi-play unit

 

3,465.00

 

Broxap Double bay swings

 

1,865.00

 

Broxap zipslide

 

4,450.00

 

Nest swing

 

1,595.00

 

Sava grass matting

 

4,970.00

 

Redring water heater

 

331.35

 

 

 

 

16,676.35

 

 

 

 

During the year the following assets were disposed of:

 

Receipt

 

 

 

 

 

See Saw – Damaged beyond repair

 

0.00

 

Pair of cradle swings – Play Area refurbishment

 

0.00

 

Gyro-spiral – Play Area refurbishment

 

0.00

 

Wet pour safety surface – Play Area refurbishment

 

0.00

 

Spring animal – Play Area refurbishment

 

0.00

 

Notice board at Rudley Green – Damaged beyond repair (successful insurance claim)

1,000.00

 

 

 

 

1,000.00

 

 

 

 

At 31st March 2020 the following assets were held:

 

Value

 

 

 

£

 

COMMUNITY ASSETS

 

 

 

Purleigh Playing Field

 

1.00

 

Rigby’s Path

 

1.00

 

The Common, Farther Howe Green

 

1.00

 

The strip of land adjacent to the Telephone Exchange

 

1.00

 

The War Memorial and Site

 

1.00

 

The Village Sign

 

1.00

 

Kissing Gate (Church Hill)

 

1.00

 

Stile (Rigby’s Path)

 

1.00

 

 

 

 

 

The Wells Pavilion

 

277,969.34

 

Playing Field Store Shed

 

18,141.07

 

Total buildings sum insured:

 

296,110.41

 

 

 

 

 

OTHER FIXED ASSETS

 

 

 

Play Equipment:

 

 

 

Embankment slide

 

3,197.44

 

Quip-trail

 

8,471.40

 

Playscene rope and log traverse

 

10,345.50

 

 

 

 

 

Safety and other surfaces:

 

 

 

Wet pour safety surface

 

3,904.00

 

 

 

 

 

Street Furniture:

 

 

 

Shed

 

1,000.00

 

5 Notice boards

 

6,031.97

 

Burma Teak Seat (Rigby’s Path)

 

909.41

 

2 Neapolitan litter bins

 

570.13

 

Playing field signs

 

445.00

 

Emergency use only sign

 

314.68

 

1 Dog waste bin (playing field)

 

309.22

 

1 Super trimline bin (Pump Corner)

 

226.55

 

2 Glasdon phoenix seats (Playing field)

 

 

1,232.59

1 Dog waste bin (Pump Corner)

 

277.01

 

Flagstaff

 

393.00

 

Finger post roundels

 

48.00

 

3 Iroko benches (paid for from Miss Pawsey’s legacy)

 

2,362.50

 

4 picnic benches

 

1,080.00

 

1 Circular teak bench

 

725.84

 

1 Everglade 60 litre litter bin (Glasdon UK)

 

322.85

 

1 Everglade 60 litre litter bin (Glasdon UK)

 

331.30

 

 

 

 

 

Gates and Fences

 

 

 

Churchyard gates

 

570.13

 

Galvanised metal fence (children’s play area)

 

4,993.72

 

Metal car park fencing

 

317.26

 

 

 

 

 

General contents (including stock)

 

 

 

20 Blue padded chairs

 

439.74

 

Union flag

 

13.00

 

4 Fire extinguishers

 

388.00

 

1 Kettle plus 2 urns

 

81.00

 

8 Folding tables and 2 wooden tables

 

560.00

 

Plastic chairs

 

90.00

 

1 DVD Silver Jubilee Film

 

30.00

 

Fridge (Pavilion)

 

102.08

 

Declaration of Acceptance of Office Book

 

105.00

 

Phillips recording equipment

 

119.99

 

Office chair

 

116.68

 

Laminator

 

30.00

 

Dahua CCTV system

 

1,214.75

 

CCTV signs

 

55.98

 

 

 

 

 

Mowers and machinery:

 

 

 

 

None

00.00

 

 

 

 

 

In addition, the Parish Council owns: 2 plastic bins and 1 metal bin in poor condition; metal frames surrounding the playing field signs; a Yew gavel; a tin box; a ciné film (in the East Anglian Film Archive) and a videotape of the Queen’s Silver Jubilee celebrations in the parish; a soft chair, a mat for the pavilion, a picnic table and parasol, a compact dishwasher and some folding chairs. These have not been valued because of their nature or condition.

 

The assets listed under Community Assets are assets which have no determinable commercial value and have therefore been included at a £1 proxy value as recommended in s3.77 Government and Accountability for Local Councils – A Practitioners’ Guide (England) March 2014 (revised in March 2020). All the other assets held are listed under Other Fixed Assets.

 

Assets are first recorded in the asset register at their purchase cost (actual), and thereafter for the Wells Pavilion and outbuilding only, at their insurance value.

 

The total value of the Parish Council’s assets at 31st March 2020 was £367,096.90 compared with £353,914 in the previous financial year (Box 9 of section 2 of Accounting Statements of the Annual Governance and Accountability Return). The difference of £13,182.90 is accounted for because the Parish Council purchased assets to the value of £16,676.35 during the year and assets valued at £3,493.45 were disposed of or damaged beyond repair.

 

The basis of valuation of these assets is their insurance value, in accordance with NALC/SLCC and CIPFA Accounting Guidance, except for the flagstaff, union flag, finger post roundels, fire extinguishers, kettle and urns, folding tables, plastic chairs, Silver Jubilee film, fridge, water boiler, laminator and the shed where an estimated replacement value is given (proxy). The Council’s assets have not been valued professionally because of the cost of so doing.

 

Page 4 (Notes)

 

STOCK

In accordance with the advice contained in s3.87 Government and Accountability for Local Councils – A Practitioners’ Guide (England), March 2014 (revised March 2020), all stock has been treated as used because its value is not material. The Parish Council resolved that only stock with a value in excess of £100 be included in the Balance Sheet and Supporting Statement. (See Minute 5.1/10/96) The Parish Council did not hold stock with a value in excess of £100 at 31st March 2020.

 

No significant work was in progress at 31st March 2020.

 

2. BORROWINGS

 

As at the close of business on 31st March 2020 the Parish Council had no outstanding loans.

 

3. LEASES

 

At the year end no leases were in operation.

 

4. DEBTS OUTSTANDING

 

At 31st March 2020 debts of £1,044.28 were outstanding and due to the Parish Council (VAT recoverable - claim outstanding as at 31st March 2020 - £298.03; U3A Aviation group - outstanding pavilion hire - £75.00; Kalma - outstanding pavilion hire - £221.25 and the Purleigh Community Primary School – Contribution towards the cost of parking enforcement £450.00.

 

The ages of these debts were:

 

 

No.

Value

 

 

£

Less than 3 months old

4

1,044.28

Between 3 and 6 months old

0

00.00

Between 6 and 12 months old

0

00.00

Over 12 months old

0

00.00

 

4

1,044.28

 

Because of the council’s good debt collection record no provision for doubtful debts has been made.

 

5. TENANCIES

During the year, in addition to the letting of the Pavilion to local sports clubs etc., the following tenancies were held:

 

Council as Landlord:

 

 

 

 

 

 

Tenant

 

Property

 

Rent pa

 

Repairing / Non repairing

11 Allotment Holders

 

Allotment Plots

 

£35.00 each

 

Not Applicable

 

 

Chelmsford Road, Purleigh

 

 

.

 

 

The Parish Council therefore receives a maximum £385.00 per annum from its allotment tenants, payable on 1st October. On 31st March 2020 rent had been received from eleven tenants (£385.00). There were no vacant allotments at 31st March 2020.

 

Council as Tenant:

 

 

 

 

 

 

Landlord

 

Property

 

Rent pa

 

Repairing / Non Repairing

Greenwood South Western

 

Parcel of land for the provision of 11Allotments of approximately 6 Rods each at Chelmsford Road, Purleigh

 

£5.00

 

Not Applicable

 

 

Page 5 (Notes)

 

6. S.137 PAYMENTS

 

For the financial year 2019/2020, section 137 of the Local Government Act 1972 (as amended) enabled local councils to spend up to the product of £8.12 per head of the electorate for the benefit of the people in the area on activities or projects not specifically authorised by other powers, as stated in Statutory Instrument 2005 No.410 ‘The Local Authorities (Discretionary Expenditure) (England) Order 2005’. The limit for spending under s137 of the Local Government Act 1972 for this Council in the year of account was £8.12 per local government elector. 1040 Local Government Electors x £8.12 = £8,444.80; the number of electors is as given in the Full Register of Electors 2020 provided by Maldon District Council and the payments made were:

 

Last Year

(2018/2019)

£

Payee

Nature of Payment

Current Year

(2019/2020)

                  £

40.00

     Farleigh Hospice

Donation

40.00

40.00

     RNLI

Donation

40.00

60.00

     Royal British Legion

Wreath Remembrance Sunday

40.00

50.00

     Flower Festival (WW1 –           commemorations)

Donation

00.00

00.00

     Home Start Essex

Donation

100.00

40.00

230.00

     Essex Air Ambulance

 

Donation

 

40.00

260.00

 

7. AGENCY WORK

 

During the year ended 31st March 2020, the Parish Council did not undertake any Agency work on behalf of other authorities. In the year of account Maldon District Council undertook the following Agency work on behalf of the Parish Council:

 

Enforcement of the parking restrictions in Pump Lane, Purleigh (Open Spaces)

£602.33

Tru-Cam speed limit enforcement in Chelmsford Rd and Hackmans Lane (Open Spaces)

£100.00

 

£702.33

 

As per cash book figures (included within open spaces expenditure.)

 

8. ADVERTISING AND PUBLICITY

 

Section 5 of the Local Government Act 1986 requires the Parish Council to disclose its payments on publicity.

The following costs for advertising and publicity were incurred during the year:

 

Last year

(2018/2019)

                £

Details

Current year

(2019/2020)

              £

00.00

     Recruitment & Advertising

00.00

 

     Other advertising

 

21.00

     Advert re: Pavilion hire (Parish Magazine)

21.00

00.00

     Publicity

00.00

21.00

TOTAL

21.00

 

9. PENSIONS

 

At the February 2016 Parish Council meeting (Minute 9/02/16) the Parish Council resolved that:

 

‘ … The post of clerk to Purleigh Parish Council will be admitted to membership of the Local Government Pension Scheme operated by Essex County Council, effective from 1st April 2016, having given 28 days public notice of Purleigh Parish Council’s intention to resolve to do so at its meeting held on 12th February 2016, as required by legislation.

 

Page 6 (Notes)

 

The Parish Council will pay the Town and Parish Councils’ employer contribution rate which has been set at 16.7% of pensionable pay for 2017/2018 as it currently does not pay deficit contributions and had an active member at 2016, plus an administration charge of 8% of the first £10,000 p.a. of employee's basic contributions and 5% on contributions above that level. …’

 

During the year of account the Clerk’s pensionable pay amounted to £15,690.00 and employer contributions amounted to £3,404.76 plus administration charges totalling £72.77. In the year of account employer contributions were charged 21.7% and in 2020/2021 they will rise to 23.3%.

 

10. CAPITAL RESERVES

 

Purleigh Parish Council has no Capital Reserve.

 

11. EARMARKED RESERVES

 

Both earmarked reserves are held with Barclays Bank Plc in deposit accounts to attract a higher interest rate.

 

 

Purpose of Reserve

 

Opening Balance

£

Receipts/

Transfers

in Year

£

Payments/

Transfers

in Year

£

 

Closing Balance

£

 

+/-

 

Capital Projects Fund (30567361)

(Minute 9/02/19)

 

Legacy Account (90802476)

The Legacy Account has been earmarked for appropriate projects (Minute 8.4/10/10)

 

 

25.673.61

 

 

 

 

7,283.53

 

 

 

 

9,539.44

 

 

 

 

13.46

 

 

 

 

24,724.00

 

 

 

 

0.00

 

 

 

10,489.05

 

 

 

 

7,296.99

 

 

-15,184.56

 

 

 

 

+13.46

 

 

-15,171.10

 

The movement during the year in the Capital Projects Fund (Barclays Bank Ac No 30567361) comprised:

 

Receipts:

One payment totalling £2,500.00 into the Capital Projects Fund, being a grant from the Purleigh Playing Field Association towards the refurbishment of the Children’s Play Area.

One transfer from the general fund of £7,000.00 into the Capital Projects Fund towards future capital projects/initiatives such as the creation of a new footpath which would span more than one financial year.

Four payments totalling £39.44 into the Historic Buildings /Capital Projects Fund, being the interest accrued on this fund during the financial year.

 

Payments:

Four payments totalling £24,724.00 from the Capital Projects Fund to pay invoices relating to the refurbishment of the Children’s Play Area (£825.00, £2,500.00, £12,263.00 and £9,136.00.)

 

The movement in the year in the Legacy Account (Barclays Bank Ac No 90802476) comprised:

 

Receipts:

Four payments totalling £13.46 into the Legacy Account, being the interest accrued on this fund during the financial year.

 

Payments:

There were no payments made from the Legacy Account during the financial year ending 31st March 2020.

 

Summary of movement in both earmarked reserves:

 

Payments

-£15,184.56

Receipts

+£13.46

 

-£15,171.10

Page 7 (Notes)

 

12. CONTINGENT LIABILITIES

 

The Parish Council had no known contingent losses as at 31st March 2020.

 

13. TRUST AND CHARITABLE FUNDS

 

The Parish Council does not act as a trustee of any trusts or charitable funds.

 

14. COST OF SUPPORT SERVICES

 

Because of the size of this council, the cost of general administration has not been apportioned to services.

 

15. FURTHER INFORMATION

 

Further information about the accounts may be obtained from Mrs. Jane Potter (Clerk/Responsible Financial Officer), at Lower Barn Farm, Roundbush Road, Purleigh Nr. Mundon, Maldon, Essex. CM9 6NN. Tel: 01621 828270 or via E-mail: jane.m.potter@btinternet.com. This is part of the council’s policy of providing as much information to parishioners as possible about its affairs. Interested members of the public have a statutory right to inspect the accounts before the audit is completed. The availability of the accounts for inspection is advertised on the Parish Council’s notice boards at Pump Lane, Cock Clarks, Maldon Road and Roundbush.

 

Signed:

 

……………………………………………… …………………………………………………………

Responsible Financial Officer Chairman (of the meeting at which the accounts were approved).

 

Date: 15th May 2020

 

Approved by Purleigh Parish Council on 15th May 2020

 

Min Ref No: 6.3/05/20

Page 8 (Notes)

BANK RECONCILIATION

 

Name of smaller authority: PURLEIGH PARISH COUNCIL

County Area: ESSEX

 

Financial year ending 31st March 2020

 

Prepared by: Jane Potter, Clerk and Responsible Financial Officer

Date: 02/04/2020

 

Approved by: Purleigh Parish Council via email on 09/04/20 as meetings have been cancelled in accordance with Government Guidelines as a result of the Coronavirus Pandemic

 

Chairman: …………………………………………

 

Balance as per Bank Statements as at 31/03/2020:

 

£

 

Current Account

 

(40731080)

 

Barclays Bank, as per statement

 

1,369.87

 

Business Premium Account

 

(80731099)

 

Barclays Bank, as per statement

 

17,243.54

 

Business Base Rate Tracker

 

(30567361)

 

Barclays Bank, as per statement

 

10,489.05

 

Business Reserve Account

 

(90802476)

 

Barclays Bank, as per statement

 

7,296.99

 

 

 

 

 

 

 

 

 

Petty Cash float

 

 

 

 

 

50.00

 

 

 

 

 

 

 

 

£36,449.45

Less Any unpresented cheques at 31/03/2020:

 

Date

Payee

 

Cheque

 

Amount

 

14.02.20

All Saints Church Magazine

 

104146

 

£61.60

 

24.03.20

Home Start Essex

 

104159

 

£100.00

 

25.03.20

J. P. Ovel

 

104160

 

£75.00

 

25.03.20

Office Power Ltd re: supplies

 

 

 

 

 

 

4 business

 

104161

 

£17.22

 

25.03.20

Mr. M. E. Sumner

 

104162

 

£49.50

 

 

 

 

 

 

 

£303.32

 

Add Receipts received in year but not banked before close of business on 31/03/2020

£0.00

 

Net Bank balances as at 31/03/2020 £36,146.13

 

CASH BOOK:

 

The net balances reconcile to the Cash Book (receipts and payments account) for the year as follows:

 

Opening balance 1st April 2019

£53,443.24

 

 

Add: Receipts in the year

£65,148.33

 

£118,591.57

 

 

Less: Payments in the year

£82,445.44

 

 

Closing balance per cash book (receipts and payments account)

 

As at 31st March 2020

£36,146.13

 

Statement of Accounts:

 

 

 

 

Receipts:

 

£118,591.57

 

Barclays Bank Plc:

 

 

Payments:

 

£  82,445.44

 

   Current account

 

£1,066.55

 

 

 

 

   Business Premium Account

 

£17,243.54

 

 

 

 

   Historic Buildings Fund

 

£10,489.05

 

 

 

 

   Miss Pawsey’s Legacy

 

£7,296.99

 

 

 _________

 

Petty Cash

 

£50.00

 

 

£36,143.13 

 

 

 

£36,146.13

 

PURLEIGH PARISH COUNCIL, County area: ESSEX

 

ACCOUNTS FOR THE FINANCIAL YEAR 1ST APRIL 2019 TO 31ST MARCH 2020

RECONCILIATION between Box 7 and Box 8 in Section 2 Accounting Statements of the Annual Governance and Accountability Return 2019/20.

 

The Income and Expenditure Account of Purleigh Parish Council is maintained on an accruals basis, in accordance with NALC/SLCC and CIPFA Accounting Guidance and that contained in Governance and Accountability for Local Councils – A Practitioners’ Guide (England) March 2014 (revised March 2020). That is, sums due to, or owed by the Council during the year are included whether or not the cash has actually been received or paid during the year. £ £

 

Box 7: Balances carried forward

 

 

£33,977.00

 

 

 

 

 

Deduct

Debtors:

 

 

 

Debtors were calculated as follows in the Income & Expenditure Account:

 

 

 

 

 

 

 

VAT recoverable

- Claim outstanding as at 31st March 2020

 

-298.03

 

U3A Aviation group

- Outstanding pavilion hire fees

 

-75.00

 

Kalma

- Outstanding pavilion hire fees

 

-221.25

 

Purleigh School

- contribution to parking enforcement

 

-450.00

 

 

 

 

-1,044.28

 

Deduct

Payments made in advance:

 

 

 

 

(Prepayments)

 

 

 

 

Payments made in advance were calculated as follows in the Income & Expenditure Account:

 

Insurance policy (RGBDX6962034)

 

 

Came & Company

- Two months pre-payment, 1,618.10 ÷ 12 = 134.84 x 2 = 269.68

 

 

Total premium divided by 12 multiplied by 2 =

 

-269.68

 

 

 

 

-269.88

 

Total Deductions

 

 

 

-£1,313.90

 

Add Creditors:

Creditors were calculated as follows in the Income & Expenditure Account:

 

Allotment Rentals

- Six months’ rent received in advance from 11 tenants

192.50

Mrs. J. Potter

- Salary, March 2020 (including pension liabilities)

1,702.44

Mrs. R. Dilworth

- Invoice received for work in March but not yet paid

170.00

A.G. Macmorland

- Invoice received for grass cutting in March but not yet paid

342.00

Supplies 4 Business

- Invoice received for photocopying in March but not yet paid

20.00

Maldon District Council

- Invoice received for agency services in March but not yet paid

210.86

R. Rapley

- Invoice received for web maintenance but not yet paid

65.00

 

 

£2,702.80

 

Add Receipts in advance/accruals:

 

Accruals were calculated as follows in the Income & Expenditure Account:

 

Anglian Water

- Three months average water bill, re: Pavilion

72.18

 

Anglian Water

- Three months average water bill, re: Allotments

176.14

 

E-on

- Two months average bill, re: Pavilion

71.69

 

PKF Littlejohn

LLP

 

 

Plus internal audit fees

- Estimate prior to completion of audit

460.00

 

 

 

£780.01

 

Total additions:

 

 

£3,482.81

 

Box 8: Total cash and short term investments

 

£36,145.85

PURLEIGH PARISH COUNCIL: County Area: ESSEX

AN EXPLANATION OF VARIANCES of more than 15% between totals for individual boxes (except variances of less than £200) and if the total reserves (Box 7) figure is more than twice the annual precept value (Box 2)

 

FROM THE FINANCIAL YEAR ENDING 31ST MARCH 2019 TO THAT ENDING 31ST MARCH 2020

 

ANNUAL GOVERNANCE AND ACCOUNTABLILITY RETURN 2019/2020

 

Section 2

2018/19

£

2019/20

£

Variance

£

Variance

%

Explanation required?

 

Box 1

Balances brought forward

 

28,459

 

51,610

Explanation of % variance from previous year’s opening

balance not required – Balance brought forward agrees.

Box 2

Precept or rates and levies

 

40,000

 

40,000

 

0

 

0

 

Not required

 

Box 3

Total other receipts

 

25,283

 

16,798

 

-8,485

 

-50.51

 

Yes. Please see explanation below

 

Box 4

Staff costs

 

20,019

 

21,015

 

+996

 

+4.74

 

Not required

 

Box 5

Loan interest/

Capital repayments

 

0

 

0

 

0

 

0

 

Not required

Box 6

All other payments

 

22,113

 

53,416

 

+31,303

 

+58.60

 

Yes. Please see explanation below

 

Box 7

Balances carried forward

 

51,610

 

33,527

 

VARIANCE EXPLANATION NOT REQUIRED

 

Box 8

Total cash and short term investments

 

53,443

 

36,146

 

VARIANCE EXPLANATION NOT REQUIRED

Box 9

Total fixed assets plus other long

term investments and assets

 

353,914

 

367,097

 

+13,183

 

+3.59

 

Not required

Box 10

Total borrowings

 

0

 

0

 

0

 

0

 

Not required

 

 

Explanation for ‘high’ reserves

 

 

 

Not required

 

Detailed explanation of variance

(with amounts £)

 

Box 3 Total other receipts: Variance - £8,485

 

Interest on investments - Higher

+18.19

Allotment holders rentals - Higher

+42.50

Pavilion and playing field - Higher

+984.25

General administration – Higher

+1,050.29

Grants and Donations - Lower

-9,830.50

Legacy – Lower

-750.00

 

-8,485.27

 

Interest on investments (+£18.19): In 2019/2020 the Parish Council received more interest on its investments than in the previous year.

Allotment rentals (+£42.50): Allotment rentals were higher in the year of account because from October 2020 allotment rentals were increased from £25 to £35 per plot per annum.

 

Pavilion and playing field (+£984.25): Pavilion and playing field hiring fees were higher in 2019/2020 than in the previous year because the District Council used the pavilion as a polling station on three separate occasions (£675). Club usage and occasional bookings were also up compared with 2018/2019 (£359.25.)

 

General Administration (+£1,050.29): General administration receipts were higher in the year of account because the Parish Council benefitted from a successful insurance claim of £1,000, the District Council reimbursed it for a lost key (£40), wayleave receipts were slightly higher and £10 more was received towards telephone costs.

 

Grants and Donations (-£9380.50): Grants and donations were lower in 2019/2020 because in the 2018/2019 the sum of £19,380 was received in grants towards the refurbishment of the children’s play area together with a donation of £262.50 towards parking enforcement near Purleigh Community Primary School. In the year of account however grants received towards the refurbishment of the children’s play area only amounted to £9,632, but an increased grant of £450 was received towards parking enforcement, making a total of £9,812.

 

Legacy (-£750): In 2019/2020 the Parish Council did not receive any legacies.

 

Box 6 All other payments: Variance + £31,303

 

General administration - Lower

-835.70

Agency services – Higher

+355.42

Section 137 payments –Higher

+30.00

Capital spending – Higher

+31,336.00

Open spaces – Lower

-271.25

Pavilion and Playing field – Lower

-706.21

Grasscutting – Higher

+538.00

Allotments – Higher

+357.20

Grants and donations (not section 137) – Higher

+500.00

 

+31,303.46

 

General Administration (-£835.70): The costs associated with general administration were lower in 2019/2020 than in the previous year because the Parish Council didn’t publish a commemorative booklet, ‘Purleigh’s War Memorial and the men it commemorated 1914-1918.’ Less was spent on Data Protection, petty cash, telephone services, course fees, books and publications. The Parish did however spend more audit fees, printing and on insurance premiums due to the new play equipment. It also incurred an election re-charge.

 

Agency services (+£355.52): The Parish Council spent more on Agency services in 2019/2020 than in the previous year because it paid for more enforcement of the speed limits and parking restrictions in the parish by Maldon District Council’s Community Engagement Officers, further expanding the use of tru-cam.

 

Section 137 Payments (+£30): In 2019/2020 the Parish Council spent £30 more pursuant to the provisions of s137 of the Local Government Act 1972 than in 2018/2019, making a donation of £100 to the work of Home Start Essex but did not pay £50 to the organisers of a flower festival held in the parish to commemorate the 100th anniversary of the end of the First World War, and it decreased its donation to the Royal British Legion by the sum of £20, not having to pay for three small wreaths to be laid on the graves of soldiers buried in Purleigh who had lost their lives in World War One.

 

Capital Spending (+£31,336): The most significant difference in payments is because no capital expenditure occurred in in 2018/2019, whereas in the year of account the Parish Council spent £31,336 refurbishing the Children’s Play Area.

 

Open Spaces (-£271.25): Less money was spent on open spaces in the current financial year because fewer trees required attention and new posts weren’t purchased for the Common

 

Pavilion and Playing Field (-£706.21): During 2019/2020 less money was spent maintaining the pavilion and playing field than in 2018/2019 because water, sewerage and electricity costs were significantly lower and £302 less was spent on playground parts and maintenance as a result of the refurbishment.

 

Grasscutting (+£538): More money was spent on grass cutting in the year of account due to weather conditions.

 

Allotments (+£357.20): In 2019/2020 the Parish Council had to pay substantially higher water bills to supply the allotments.

 

Grants and Donations, not section 137 (+£500): In 2019/2020 in addition to repeating last year’s grant of £2,500 to Purleigh Community Shop Ltd (£2,500) the Parish Council also gave a grant of £500 to Purleigh Croquet Club to help restore the playing surface of the lawns.