Name: Bootle Parish Council
Address: GB

Explanation of variances 2024/25 – pro forma

Name of smaller authority: Bootle Parish Council

Insert figures from Section 2 of the AGAR in all blue highlighted boxes.

Please ensure variance explanations are quantified to reduce the variance excluding stated items below the 15% / £500 / £100,000 threshold.

Now, please provide full explanations, including numerical values, for the following that will be flagged in the green boxes where relevant:

variances of more than 15% between totals for individual boxes (except variances of less than £500);
variances of more than £100,000 must be explained even where this constitutes less than 15%;

DO NOT OVERWRITE THE BOXES HIGHLIGHTED IN RED / GREEN

Box No	2025 £	2024 £	Variance £	Variance %	Is > 15%?	Is > £100,000?
1 Balances Brought Forward	61,060	25,491
2 Precept or Rates and Levies	19,500	19,500	0	0.00%	NO	NO
3 Total Other Receipts	7,053	49,816	-42,763	85.84%	YES	NO
4 Staff Costs	3,187	2,646	541	20.45%	YES	NO
5 Loan Interest / Capital Repayment	0	0	0	0.00%	NO	NO
6 All Other Payments	38,193	31,101	7,092	22.80%	YES	NO
7 Balances Carried Forward	46,233	61,060	-14,827	24.29%	YES	NO
8 Total Cash and Short Term Investments	46,233	61,060	-14,827	24.29%	YES	NO
9 Total Fixed Assets plus Other Long Term Investments and Assets	57,366	53,653	3,713	6.92%	NO	NO
10 Total Borrowings	0	0	0	0.00%	NO	NO

Explanation (must include narrative and supporting figures)

Note: If an explanation is required for the variance of Box 4 and the explanation refers to a change in hours or a change in pay rates, please could you note the previous hours/rates and the updated hours/rates.

Box 1 – Balances Brought Forward

Explanation of % variance from PY opening balance not required – Balance brought forward agrees.

Box 3 – Total Other Receipts

Difference btw 23/24 and 24/25 Field rent £10, Interest Deposit Acct £771, VAT reclaim (£3568), Misc receipts (£555), Project groups (£38707) a grant was received in 23/24 for a feasibility study to revamp/upgrade the sports field owned by the Parish Council. Bootle in Bloom (£450) Office space (£2915) Total difference (£42764) rounding up/down error of £1.

Box 4 – Staff Costs

Difference btw 23/24 & 24/25 was a payment for overtime and annual leave not taken.

Box 6 – All Other Payments

Difference btw 23/24 & 24/25 – Council/clerk expenses £34, Insurance £80, CALC Subs £24, SLCC £2, Courses £120, Website costs (£80), Donations/fees (£1407), Grass and garden £150, Toilet cleaning £971, Toilets consumables (£27), Toilets utilities £153, Toilets repairs (£1866), General maint & defib £168, Projects £8601, Misc purchases (£764), Hall rental (£20), Bank charges (£60), Bootle in Bloom £1014. Total variance £7093, £1 difference due to rounding.

Boxes 7 & 8 – Balances Carried Forward / Cash & Short Term Investments

In 23/24 a grant was given of £38707, only £10965 of which was spent during that financial year, the balance being ring fenced reserves to continue the project. During 24/25 a further £15242 has been spent on the project from those reserves. Delays have been caused because of planning issues and BNG reports, there is a further balance of £13386 which will show in ring fenced reserves to complete the project during the 25/26 financial year.

Explanation of Variances
2024-25