Explanations-of-variances

Line 3 variance explanation

Total decrease in income £499,900 (£499,825 PWLB loan received py for funding re-
roofing/refurbishment project community centre and £75 decrease in memorial garden income
which is infrequent.) However, the decrease is reduced by various increases in income. The
community centre reopening was delayed until October 2022 (closed most py) due to building work.
Increase in income from the centre £55615 reflects closure previous year; income from hirers and
loss of income claims to contractor. S106/Community Infrastructue Levy overall increase £32,624 due
to more funds received from development of Royal Norwich Golf Club site and a smaller
development. Community cafe commenced Nov 2022, income £7104. Increase overall in grants
£2350.00 represented by Parish P'ship grant £3200 ( py nil); Warm room grant £1100 (py nil) less
decrease other grants £1950 ( other grants received py for closure of community centre > other
grants cy for community fridge & from Nat Tennis assoc for tennis courts). Refund/recharge legal fees
received in respect of allotments £1795 one off receipts (py nil). Increase £1256 in funds received
from county council for parish cutting highway verges reflecting increase in cost. Bank interest
increase £998 due to change in period interest is earned. Increase in sports fees £958 due to regular
tennis court hire by Nat tennis assoc (py ad hoc tennis bookings). Allotment income increase £393
due to higher water charges passed on to plot holders following drought last summer. Events income
£540 for Jubilee fayre (py no event income). Other increases total £403 covering provision of training
to other councils; FIT payments from energy supplier, misc donations/income. Total increase
£104,032 when deducted from total decreases £499,900 gives difference £395,868. See working
return for more details.

Line 4 variance explanation

All staff received pay increase back dated to Apr 22. Additionally, staff changes resulted in salary
increases across teams: admin team increase £10,694 net pay due to new clerk employed from Feb
22 on higher pay scale than previous clerk, same month, senior admin officer made full time;
grounds team increase £14,748 net pay as additional groundsman taken on Apr 22 and increased hrs
for litter warden from Sep 22, head groundsman took on further role resulting in higher pay scale
from Nov 22; caretaker team increase £440 net pay due to staff departures and a gap in recruitment
whilst waiting for the community centre to re open in Oct 22; cafe staff were employed from Nov 22
total £8406 net pay (no cafe py). The pay increase and increases due to staff changes resulted in
increase in PAYE deductions £4,059 and EER NI £3810. Additionally, EER pension contributions
increased cy by 0.5%, increase total £9,421.

Line 5 variance explanation

PWLB loan taken out Apr 21 for re-roofing/refurbishment project community centre. Repayment
made Oct 21 £12,602 interest & capital. From Apr 22, repayments made twice yearly in Apr & Oct
2022 £12,602 each, explaining the difference between cy and py . Each year also includes two
repayments of £8945.20 relating to capital and interest repayments on an older PWLB loan in respect
of the council office.
Line 9 variance explanation

During the community centre re-roofing/refurbishment project, contractor stage payments were
recorded as additions in the Fixed Asset Register to reflect work in progress. On completion of the
project Oct 2022, the community centre was revalued by professional valuers increasing its value by
£1,495,850. As the work in progress was reflected in the revaluation , stage payments (which had
been recorded as additions py & cy ) were recorded as disposals cy in the register. The variance
represents the increase in valuation £1,495,850 plus following additions: stage payments £525,127,
fencing £12,599, speed monitors £6400, noticeboards £3698, tennis court gate £6550, tractor
£42,236, stage £4948, kitchenette £8192 ,cafe equipment £6865 ,plaque £398,traffic cones £321,
warm room £386, misc £37 less disposals £988,217 (stage payments py & cy £953,379, old stage
£4375, tractor & hedgecutter returned to lessor £25,400, old kitchen £773, old water heater £4290)
= £1,125,390