Appendix B
Assets & Leisure Service Area
Service
Car Parking
Markets
Industrial Estates
Surveyors Allotments
Handyman
Parklands
Administration Building Svs
Property Services
Parks & Open Spaces
Foreshore
Community Centres
Sports Centres
Leisure Complexes
Other Sports
Recreation Grounds
Pier Pavilion
Foreshore (Community)
Woodlands Management
Cromer Pier
Public Conveniences
Investment Properties
Leisure
CCTV
Total Net Costs
Capital Charges
Reffcus
Support Service Charges
Support Service Recharges
Net Cost of Service
2011/12
Actual
2012/13
Updated
Budget
2012/13
Revised
Budget
£
£
£
(1,313,172) (1,357,230) (1,429,390)
24,762
15,724
16,258
(107,248)
(85,716)
(87,281)
(50)
(50)
(50)
(36,413)
(34,317)
(37,156)
(32,571)
(26,480)
(27,006)
374,193
413,849
387,253
406,218
367,513
350,316
343,650
391,017
388,048
96,234
133,197
124,179
4,811
4,189
6,189
214,311
193,382
234,848
393,809
374,393
399,445
45,129
59,451
51,789
12,108
8,086
8,086
89,837
96,377
96,897
378,759
374,763
382,287
74,518
93,109
90,411
10,589
22,829
17,829
443,556
408,256
411,739
(93,049)
(135,544)
(116,607)
141,609
145,334
143,646
145,984
150,758
157,351
1,617,574
1,569,081
(43,809)
585,463
625,522
571,369
0
126,714
20,000
1,374,545
1,356,390
1,304,520
(1,304,268) (1,347,903) (1,238,226)
(54,153)
(106,714)
(51,870)
109,677
2,273,314
1,612,890
Variance
2012/13
Revised to
2012/13
Updated
£
(72,160)
534
(1,565)
0
(2,839)
(526)
(26,596)
(17,197)
(2,969)
(9,018)
2,000
41,466
25,052
(7,662)
0
520
7,524
(2,698)
(5,000)
3,483
18,937
(1,688)
6,593
2,373,613
2,226,744
(146,869)
Appendix B
ASSETS & LEISURE SERVICE AREA
2011/12
Actual
£
Car Parking
Gross Direct Costs
Gross Direct Income
Capital Charges
IAS19 Pension Adjustment
Support Service Charges
Net Expenditure
Markets
Gross Direct Costs
Gross Direct Income
Support Service Charges
Net Expenditure
677,748
2012/13
Updated
Budget
£
617,495
2012/13
Revised
Budget
£
695,219
Variance Explanation for Major Variances
£
77,724 (£1,500) - Virement of overtime costs to
Markets. £20,000 - Increase in repairs &
maintenance to cover additional costs
associated with new ticket machines. £15,760 Increase in rental costs offset by additional fee
income. (£8,237) - Reduction in NNDR costs
due to revaluations. £1,552 - Additional credit
card fees due to increased payments by credit
card. £49,320 - Additional contract
management and PCN contract costs.
(1,990,920) (1,974,725) (2,124,609) (149,884) (£94,472) - Additional fee income. (£52,005) Additional PCN income. (£1,343) - Further
rental income. (£2,171) - Insurance claims
reimbursed.
(7,103)
0
143,118
14,205
0
135,080
14,205
0
125,060
(1,177,157) (1,207,945) (1,290,125)
0
0
(10,020) (£3,010) - Reduced Customer Services
recharge. (£10,380) - Reduced Property
Services recharge. £3,170 - Increased
Fakenham Connect recharge for Car Parks
Office accommodation.
(82,180)
104,744
(79,982)
54,849
79,611
93,009
(77,285)
45,980
61,704
93,543
(77,285)
46,670
62,928
(4,433)
(102,815)
40,441
18,473
(104,189)
40,441
17,642
(104,923)
29,052
44,976
47,410
51,320
(21,831)
2,135
(6,909)
(9,044)
(50)
3,321
3,271
(50)
3,370
3,320
(50)
2,930
2,880
0
(440)
(440)
82,639
82,921
80,498
(119,052)
55,241
(117,238)
57,740
(117,654)
46,040
Net Expenditure
18,828
23,423
8,884
Parklands
Gross Direct Costs
15,229
35,860
27,960
(47,800)
(62,340)
(54,966)
585
23,508
(8,478)
585
21,310
(4,585)
585
22,830
(3,591)
Industrial Estates
Gross Direct Costs
Gross Direct Income
Capital Charges
Support Service Charges
Net Expenditure
Surveyors Allotments
Gross Direct Income
Support Service Charges
Net Expenditure
Handyman
Gross Direct Costs
Gross Direct Income
Support Service Charges
Gross Direct Income
Capital Charges
Support Service Charges
Net Expenditure
534
0
690
1,224
(831)
(734)
(11,389) (£11,118) - Reduced depreciation charges
resulting from property revaluation.
3,910 £1,760 - Increased Property Services recharge.
£2,030 - Increased Accountancy recharge.
(2,423) (£4,000) - Virement of consumable materials
costs to Public Conveniences.
(416)
(11,700) (£16,050) - Reduced Property Services
recharge. £2,780 - Increased Depots recharge.
£3,870 - Increased Accountancy recharge.
(14,539)
(7,900) £1,500 - Virement from Industrial Estates for
increased repairs & maintenance costs.
(£10,000) - Reduction in electricity costs offset
by equivalent reduction in recoverable costs for
electricity.
7,374 £10,000 - Reduced recoverable electricity
costs, offset by reduced expenditure. (£1,666) Commission income following sale of caravans.
(£960) - Additional rental income.
0
1,520 No major variances
994
Appendix B
ASSETS & LEISURE SERVICE AREA
2011/12
Actual
£
2012/13
Updated
Budget
£
2012/13
Revised
Budget
£
Variance Explanation for Major Variances
£
Administration Building Svs
Gross Direct Costs
460,910
506,662
482,875
(23,787) £3,750 - Increased overtime costs, offset in
part by (£2,477) virement from standby costs
and Foreshore overtime budgets. (£51,548) Reduction in NNDR costs due to revaluation of
Cromer Offices & Fakenham Connect back to
2010/11. £4,130 - Additional NNDR costs for
Upper Sheringham Depot following delay in
disposal. £8,000 - Additional repairs &
maintenance costs for disaster recovery room
at Fakenham Connect as a result of disposing
of Annexe building. £11,977 - Additional other
fees resulting from external work undertaken
on NNDR revaluations. £2,000 - Additional
expenditure on canteen consumables.
Gross Direct Income
(86,717)
(92,813)
(95,622)
81,528
81,527
78,476
111,571
102,570
106,890
(479,846)
87,446
(539,327)
58,619
(496,624)
75,995
(2,809) (£3,708) - Increased rental for NHS Trainers
continued occupation of Cromer Offices.
(3,051) (£3,019) - Reduced depreciation following
property revaluations.
4,320 £3,130 - Increased Accountancy recharge.
Reduced recharges out reflecting lower costs
42,703 incurred.
17,376
410,750
367,513
350,316
(4,532)
0
0
13,659
0
0
176,427
180,810
179,030
Support Service Recharges
Net Expenditure
(582,645)
0
(561,982)
0
(529,346)
0
Parks & Open Spaces
Gross Direct Costs
Gross Direct Income
Gross Direct Costs - Reffcus
462,619
(118,969)
0
441,032
(50,015)
0
438,063
(50,015)
20,000
27,668
91,145
30,909
91,420
27,386
81,200
462,463
513,346
516,634
Capital Charges
Support Service Charges
Support Service Recharges
Net Expenditure
Property Services
Gross Direct Costs
Gross Direct Income
Capital Charges
Support Service Charges
Capital Charges
Support Service Charges
Net Expenditure
(17,197) (£34,372) - Staffing changes following vacancy
and management restructure. £3,752 Additional overtime costs. £1,459 - Further
costs from Pay & Grading review. £1,000 Additional CPD training requirement. £9,282 Recruitment costs following vacancy and
management restructure. £1,504 - Additional
other fees resulting from requirement to
procure external revaluation work for final
accounts process.
0
(13,659) Reduced intangible amortisation costs following
delay in capital expenditure in relation to Asset
Management System.
(1,780) (£3,340) - Reduction in Customer Services
recharge. £6,460 - Additional Computer
Applications Team recharge. (£3,880) Reduced Admin Buildings recharge. £14,690 Accountancy recharge reflecting more accurate
time allocations. (£11,520) - Corporate
Leadership Team recharge.
32,636 Reflects lower costs incurred.
0
(2,969) (£3,539) - NNDR now paid by lessee
0
20,000 Sheringham Skate Park (reflecting requirement
to show capital expenditure on non NNDC
assets)
(3,523) No Major Variances
(10,220) (£21,720) - Lower recharge from Leisure
services as a result of changes in duties
following the officer restructure. £6,250 - Legal
work undertaken for Parks Services
3,288
Appendix B
ASSETS & LEISURE SERVICE AREA
2011/12
Actual
2012/13
Updated
Budget
£
£
Foreshore
Gross Direct Costs
2012/13
Revised
Budget
£
Variance Explanation for Major Variances
£
96,234
133,197
130,376
(2,821) £2,197 - Increase in repairs & maintenance
costs offset by additional recoverable charges.
(£1,152) - Virement of overtime costs to Admin
Buildings. (£3,441) - Reduced staffing costs.
0
0
(6,197)
7,354
0
39,447
7,885
0
59,030
7,213
0
47,120
143,035
200,112
178,512
(6,197) (£2,197) - Increase in recoverable charges,
offset by additional repairs & maintenance
costs. (£4,000) - Additional monies received for
an insurance claim, where expenditure was
incurred in a prior year.
(672)
0
(11,910) (£3,420) - Reduced Property Services
recharge. (£11,070) - Reduced Coastal Team
recharge.
(21,600)
7,543
(2,732)
6,189
(2,000)
6,189
0
27
3,643
8,481
27
3,660
7,876
19
5,000
11,208
349,834
346,504
374,970
(135,523)
(153,122)
(140,122)
Capital Charges
Support Service Charges
0
124,894
12,831
128,470
11,188
111,150
Net Expenditure
339,205
334,683
357,186
22,503
Leisure Complexes
Gross Direct Costs
402,784
374,393
399,445
Gross Direct Income
Capital Charges
Support Service Charges
Net Expenditure
(8,975)
305,560
27,048
726,417
0
305,559
28,470
708,422
0
305,404
24,640
729,489
25,052 £6,300 - Repair and maintenance (roof repairs
to be undertaken at The Splash). £18,752 Inflation on management contract
0
(155) No Major Variances
(3,830) No Major Variances
21,067
Other Sports
Gross Direct Costs
116,869
71,088
109,289
Gross Direct Income
(71,740)
(11,637)
(57,500)
Support Service Charges
31,278
31,520
58,540
Net Expenditure
76,407
90,971
110,329
Recreation Grounds
Gross Direct Costs
Gross Direct Income
Capital Charges
Support Service Charges
Net Expenditure
12,309
(201)
520
3,109
15,737
9,086
(1,000)
520
3,120
11,726
9,086
(1,000)
285
2,740
11,111
Gross Direct Income
Capital Charges
IAS19 Pension Adjustment
Support Service Charges
Net Expenditure
Community Centres
Gross Direct Costs
Gross Direct Income
Capital Charges
Support Service Charges
Net Expenditure
Sports Centres
Gross Direct Costs
Gross Direct Income
Pier Pavilion
0
2,000 £2,000 - Reduced rental income following
transfer of properties to Wells Community
Trust.
(8)
1,340
3,332
28,466 £6,500 - Professional fees relating to business
case at North Walsham Sports Centre - funded
from the sports hall reserve. £4,000 - North
Walsham hall repairs carried out in the year.
(£11,158) - Salaries and oncosts as a result of
a vacant post. £30,046 - Pay & Grading
implementation costs.
13,000 Income from Sports Halls lower than
anticipated.
(1,643) No Major Variances
(17,320) (£5,370) - Lower recharge from Leisure
Services as a result of changes in duties
following the officer restructure. (£14,600) Lower recharge from Accountancy reflecting a
more accurate allocation of time.
38,201 £25,731 - Mobile Gym staff contracts extended.
£6,219 - Other expenses relating to the Mobile
Gym. This will be funded by additional grants.
£4,208 - Pay & Grading implementation costs.
(45,863) (£45,863) - Contributions towards Mobile Gym
services.
27,020 £22,060 - Higher recharge from Leisure
Services as a result of changes in duties
following the officer restructure.
19,358
0
0
(235)
(380)
(615)
No Major Variances
No Major Variances
No Major Variances
No Major Variances
Appendix B
ASSETS & LEISURE SERVICE AREA
£
89,837
14,115
2012/13
Updated
Budget
£
96,377
15,840
Net Expenditure
103,952
112,217
Foreshore (Community)
Gross Direct Costs
382,399
379,513
387,037
Gross Direct Income
Support Service Charges
Net Expenditure
(3,640)
31,704
410,463
(4,750)
32,290
407,053
(4,750)
31,300
413,587
Woodlands Management
Gross Direct Costs
179,730
111,709
161,473
(105,212)
(18,600)
(71,062)
1,386
81,920
157,824
1,386
79,670
174,165
1,386
79,380
171,177
26,177
38,417
34,317
(15,588)
5,232
23,824
(15,588)
5,232
470
(16,488)
5,232
6,690
39,645
28,531
29,751
451,240
410,439
426,854
Gross Direct Income
(7,684)
(2,183)
(15,115)
Capital Charges
70,217
76,380
68,262
Support Service Charges
53,444
57,980
43,830
567,217
542,616
523,831
Gross Direct Costs
Support Service Charges
Gross Direct Income
Capital Charges
Support Service Charges
Net Expenditure
Cromer Pier
Gross Direct Costs
Gross Direct Income
Capital Charges
Support Service Charges
Net Expenditure
Public Conveniences
Gross Direct Costs
Net Expenditure
2011/12
Actual
2012/13
Revised
Budget
Variance Explanation for Major Variances
£
£
96,897
520 No Major Variances
12,870
(2,970) (£2,720) - Lower recharge from Leisure
Services as a result of changes in duties
following the officer restructure.
109,767
(2,450)
7,524 £5,000 - Emergency phone rentals, in line with
11/12 actual. £2,524 - Bathing Water Directive
2006/7/EC – requirement for provision of public
information. This is funded from general
reserve agreed roll forward as part of 11/12
closedown
0
(990) No Major Variances
6,534
49,764 £25,521 - Spend on Access to Nature project,
funded by grant. £18,325 - Emergency tree
works at Warren Woods
(52,462) (£2,000) - Additional sales of Firewood.
(£5,000) - Additional car parking income at Holt
Country Park. (£3,000) - Woodland Trust,
contract for site management at Pretty Corner.
(£42,462) - Access To Nature grant.
0
(290) No Major Variances
(2,988)
(4,100) (£5,000) - Maintenance costs lower than
expected.
(900)
0
6,220 £5,350 - Higher recharge from Coast Protection
1,220
16,415 £4,000 - Virement to repairs & maintenance
from Handyman consumable materials to
reflect where expenditure is actually incurred.
£12,932 - Additional repairs & maintenance
expenditure relating to two public
conveniences, to be offset by receipt of
insurance claim monies.
(12,932) Increase in insurance claims following
vandalism incidents in two public
conveniences, offset by additional repairs &
maintenance expenditure.
(8,118) Reduced depreciation following property
revaluations.
(14,150) (£19,670) - Reduced Property Services
recharge. £4,730 - Increased Accountancy
recharge reflecting more accurate time
allocations.
(18,785)
Appendix B
ASSETS & LEISURE SERVICE AREA
2011/12
Actual
2012/13
Updated
Budget
£
£
Investment Properties
Gross Direct Costs
2012/13
Revised
Budget
£
Variance Explanation for Major Variances
£
119,571
89,243
100,486
(212,620)
(224,787)
(217,093)
0
126,714
0
Capital Charges
26,569
24,569
12,869
Support Service Charges
65,569
60,740
83,800
(911)
76,479
(19,938)
Leisure
Gross Direct Costs
141,609
146,034
144,346
Gross Direct Income
Support Service Charges
0
100,168
(700)
101,260
(700)
68,610
(241,777)
(246,594)
(212,256)
0
0
0
189,041
(43,057)
195,954
(45,196)
198,645
(41,294)
25,479
70,226
9,807
68,180
9,807
66,880
241,689
228,745
234,038
Gross Direct Income
Gross Direct Costs - Reffcus
Net Expenditure
Support Service Recharges
Net Expenditure
CCTV
Gross Direct Costs
Gross Direct Income
Capital Charges
Support Service Charges
Net Expenditure
Gross Direct Costs
Gross Direct Income
Gross Direct Costs - Reffcus
Capital Charges
Support Service Charges
Support Service Recharges
Net Expenditure
11,243 £2,200 - Additional repairs & maintenance
costs incurred for reletting of premises, offset
by virement from North Walsham Offices.
£8,000 - One off growth in repairs &
maintenance costs incurred as a result of
essential lift maintenance for the Rocket
House. £1,028 - Other fees & charges, offset in
part by other recoverable charges.
7,694 (£4,500) - Additional rental income from
Chalets and Beach Huts. £2,210 - Reduced
rental income. £10,737 - Reduction in
recoverable charges as a result of inability to
recover previous years service charges already
accrued for.
(126,714) Reduced charge following delay in capital
expenditure in relation to Wells Sackhouse and
Maltings schemes.
(11,700) Reduced depreciation following property
revaluations.
23,060 £9,260 - Increased recharge from Property
Services. £10,920 - Increased recharge from
Accountancy.
(96,417)
(1,688) (£5,000) - Savings in training, travel and
computer purchases. £3,922 - Pay & Grading
implementation costs.
0 No Major Variances
(32,650) (£24,420) - Lower recharge from Accountancy
reflecting a more accurate allocation of time.
(£9,470) - Reduced recharge from Legal
Services
34,338 Reduced recharges out reflecting lower costs
incurred.
0
2,691 No Major Variances
3,902 £3,902 - Contributions from businesses lower
than expected.
0
(1,300) £6,410 - Recharge from Fakenham Connect to
reflect the space taken by the CCTV control
room. (£3,930) - Lower recharge from
Accountancy reflecting a more accurate
allocation of time.
5,293
4,775,383 4,571,108 4,765,526 194,418
(3,157,809) (2,958,218) (3,196,445) (238,227)
0
126,714
20,000 (106,714)
585,463
625,522
571,369 (54,153)
1,374,545 1,356,390 1,304,520 (51,870)
(1,304,268) (1,347,903) (1,238,226) 109,677
2,273,314 2,373,613 2,226,744 (146,869)