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 | 16502 | 36273 | NO | Explanation of % variance from PY opening balance not required – Balance brought forward agrees | ||||
| 2 Precept or Rates and Levies | 22000 | 20822 | 1178 | 0.056574776678513 | 1 | 0 | NO | |
| 3 Total Other Receipts | 35568 | 38615 | -3047 | 0.078907160429885 | 0 | 1 | NO | |
| 4 Staff Costs | 5324 | 3983 | 1341 | 0.33668089379864 | 1 | 0 | YES | Difference btw 24/25 & 25/26 the clerk was paid for an additional 71 hours of overtime compared with 52.5 hours in 2024/5. The clerks hours were inclreased from18 – 20 hours in December 2024. They are to be reviewed again in October 2026 |
| 5 Loan Interest/Capital Repayment | 0 | 0 | 0 | 0 | 0 | 0 | NO | |
| 6 All Other Payments | 29138 | 75225 | -46087 | 0.61265536723164 | 0 | 1 | YES | Difference btw 24/25 & 25/26 Clerk/council expenses £267, Insurance £49, External auditors fee £126, CALC subs £6, SLCC £8, courses £67, Web maint £2020 (new website designed to ensure compliance with assertion 10) Donations/fees £400, grass cutting £18, General Maint £1794 (repairs to street light and refurbish of war memorial), Play area inspection £5, Play area maint (£41216) in previous year had purchased additonal play equipment. Planters maint (£58), Misc purchases £1866 (purchased 2 new noticeboards in current year), Misc expenses (£30), Toilets: labour £737, repairs (£8), consumables (£669), water bill (£346), Silecroft beach car park (£8061), Projects (£2613) Defib (£449) Total (£46087) |
| 7 Balances Carried Forward | 39608 | 16502 | 23106 | 1.400193915889 | 1 | 0 | YES | In 2025 the Parish Council finally received (after 2 years of neogitiations) £24000 in land licence fees for the financial years 24/25 & 25/26 ie £12000 per annum from Cumberland council for a café that has been built on Parish Council land. The Parish Council are still trying to negotiate a permanent licence agreement btw Cumberland Council (tenant) and Whicham Parish Council (owner of land), currently on a temporary extended licence agreement. |
| 8 Total Cash and Short Term Investments | 39608 | 16502 | 23106 | 1.400193915889 | 1 | 0 | YES | see above |
| 9 Total Fixed Assets plus Other Long Term Investments and Assets | 127874 | 125654 | 2220 | 0.017667563308769 | 1 | 0 | NO | |
| 10 Total Borrowings | 0 | 0 | 0 | 0 | 0 | 0 | NO |