Explanation of Variances2025/26
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Explanation of variances 2025/26 – ESKDALE PARISH COUNCIL
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) 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 | ||
|---|---|---|---|---|---|---|---|---|---|
| 1 Balances Brought Forward | 13064 | 10277 | Explanation of % variance from PY opening balance not required – Balance brought forward agrees | ||||||
| 2 Precept or Rates and Levies | 9000 | 8760 | 240 | 0.027397260273973 | 0 | 0 | 0 | NO | NO |
| 3 Total Other Receipts | 112 | 848 | -736 | 0.86792452830189 | 0 | 1 | 1 | YES | NO Difference btw24/25 and s25/26 VAT refund (£726), Bank interest (£9) Total (£735) |
| 4 Staff Costs | 1962 | 1901 | 61 | 0.032088374539716 | 0 | 0 | 0 | NO | NO |
| 5 Loan Interest/Capital Repayment | 0 | 0 | 0 | 0 | 0 | 0 | 0 | NO | NO |
| 6 All Other Payments | 9663 | 4920 | 4743 | 0.9640243902439 | 1 | 0 | 1 | YES | NO Difference btween 24/25 & 25/26 Clerks/council expenses £161, Insurance £63, CALC subs £4, Website maint £2020 (website rebuilt to ensure compliance with Asertion 10), Donations fees £250, General main (£71), Misc Purchases £1082 (2 benches for war memorial|), Misc expenses £59, Projects £1291 (refurbishment of war memorial), Lengthsman (£116) Total £4743 |
| 7 Balances Carried Forward | 10551 | 13064 | -2513 | 0.19236068585426 | 0 | 1 | 1 | YES | NO Difference primarily due to website and war memorial where reserves were used see above |
| 8 Total Cash and Short Term Investments | 10551 | 13064 | -2513 | 0.19236068585426 | 0 | 1 | 1 | YES | NO as above |
| 9 Total Fixed Assets plus Other Long Term Investments and Assets | 10309 | 9431 | 878 | 0.093097232531015 | 1 | 0 | 0 | NO | NO |
| 10 Total Borrowings | 0 | 0 | 0 | 0 | 0 | 0 | 0 | NO | NO |
Tuesday, 8 September 2026
Tuesday, 13 October 2026
Tuesday, 10 November 2026