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Explanation of Variance 2025-2026
Explanation of variances – pro forma
Name of smaller authority: Corscombe Halstock and district parish council
Please provide full explanations, including numerical values, for the following:
- variances of more than 15% between totals for individual boxes (except variances of less than £200);
- a breakdown of approved reserves if the total reserves (Box 7) figure is more than twice the annual precept/rates & levies value (Box 2).
| AGAR Section 2 | 2024/2025 | 2025/2026 | Variance (+/-)£ | Variance % | Detailed explanation of variance with amounts £ |
| Box 2 Precept or Rates and Levies | 20000 | 21000 | 1000 | 5 | Not required |
| Box 3 Total other receipts | 6541 | 2165 | -4376 | 67 | The amount of Vat claimed in 24/25 (£3299) was higher as it included VAT refund from purchase of outdoor gym £2000 and for new computer £88.50, replacement swing £113.8 gates £432 and £78.33. Other expenditure with Vat claimed as per expected. There were also less donations received in 25-26 (£441) as opposed to 24-25 (£3009) In 24-25 we received £2059 donation from Halstock village Trust towards purchase of SID, £750 from Friends of first responders for purchase of defibrillator and £200 from Halstock Village Trust toward purchase of gate |
| Box 4 Staff costs | 6885 | 8126 | 1241 | 18 | Change in way the Clerk is now paid. Move from Pay as you go to set monthly salary. The PC is now also paying employer NI Plus reflects awarding of addition point on pay scale. |
| Box 5 Loan interest/ capital repayments | 0 | 0 | 0 | Not required | |
| Box 6 All other payments | 14879 | 10267 | -4612 | 30 | In 2025-2026 higher office expenses £1686 as opposed to £841 in 24-25 Due to move to a gov.uk website for the Clerk. Subscriptions also increased by £365 in 25-26 to include SLCC and DAPTC Grants which increased by £290 in 25-26 due to donations to Diana stains memorial and Stickland’s school. While asset purchases fell by £3244 and devolved services by £966 in 25-26. VAT input tax also decreased by £580 to reflect reduction of devolved services and assets this year |
| Box 7 | 34308 | 39080 | 4772 | 14 | Not required |
| Box 8 | 34308 | 39080 | 4772 | 14 | Not required |
| Box 9 Total fixed assets & long term investments & assets | 46844 | 47653 | 809 | 1.7 | Not required |
| Box 10 Total borrowings | 0 | 0 | 0 | 0 | Not required |