Explanation of variances 2025/26 – pro forma
Name of smaller authority:
Insert figures from Section 2 of the AGAR in all Blue highlighted boxes
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%;
Please ensure variance explanations are quantified to reduce the variance excluding stated items below the 15% / £500 / £100,000 threshold
| 2026 (£) | 2025 (£) | Variance (£) | Variance (%) | Is > 15% | Is > £100,000 | Explanation Required? | Explanation (must include narrative and supporting figures) | ||
|---|---|---|---|---|---|---|---|---|---|
| 1 Balances Brought Forward | 46233 | 61060 | Explanation of % variance from PY opening balance not required – Balance brought forward agrees | ||||||
| 2 Precept or Rates and Levies | 19000 | 19500 | -500 | 0.025641025641026 | 0 | 1 | NO | NO | |
| 3 Total Other Receipts | 57813 | 7053 | 50760 | 7.1969374734156 | 1 | 0 | YES | NO | Difference btw 24/25 & 25/26 Interest (£163), VAT claim £2128, Misc receipts (£240), Projects £49000 (grants received to install a stretch of footpath to link a PROW to ensure safe walking from Bootle village to Bootle Station), £485 for Bootle in Bloom (flowers for railway station. The footpath was installed by Cumberland Council to meet their standards with the agreement that they would adopt it and maintain in the future), Office space rental (£450) (office empty change of tenants) Total £50760 |
| 4 Staff Costs | 3606 | 3187 | 419 | 0.13147160338877 | 0 | 0 | NO | NO | |
| 5 Loan Interest/Capital Repayment | 0 | 0 | 0 | 0 | 0 | 0 | NO | NO | |
| 6 All Other Payments | 82653 | 38193 | 44460 | 1.1640876600424 | 1 | 0 | YES | NO | Differences btw 24/25 & 25/26: Clerk & council expenses £21, Insurance £185, External audit fee (£126), CALC subs £7, Courses (£120), Website costs £2020 (website rebuillt to comply with latest requirements), donations/fees (£545), Grass and gardens £703, Toilets – Cleaning £297, consumables £84, Utilities £162, Repairs £991, General maint (£287), Projects £40633 (installation of new footpath cost £49500), Misc Purchases £26, Hall rental £90 Bootle in Bloom £319. Total £44460 |
| 7 Balances Carried Forward | 36787 | 46233 | -9446 | 0.20431293664698 | 0 | 1 | YES | NO | Please see explanations above re variances |
| 8 Total Cash and Short Term Investments | 36787 | 46233 | -9446 | 0.20431293664698 | 0 | 1 | YES | NO | Please see explanations above re variances |
| 9 Total Fixed Assets plus Other Long Term Investments and Assets | 58787 | 57366 | 1421 | 0.024770770142593 | 1 | 0 | NO | NO | |
| 10 Total Borrowings | 0 | 0 | 0 | 0 | 0 | 0 | NO | NO |