Item 15 Appendix 5

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WEST DUNBARTONSHIRE COUNCIL APPENDIX 5
RECONCILIATION OF GENERAL FUND RESERVES
Unearmarked Balance Earmarked Balance (further detail at Appendix 6)
£(m) £(m) £(m) £(m)
Balance on General Fund as at 31 March 2025 12.464 Earmarked as at 31 March 2025 8.950
Capital Grants and Receipts unapplied 0
Other Reserves (0.242) In Year Movements:
Closing General Fund Balance 12.222
Less Earmarked Balances (8.950) Transfer into VR/VS earmarked reserve 0.972
Unearmarked Balance as at 31 March 2025 (draft) 3.272              Transfer from unearmarked to VR/VS EMR 0.220
Transfer in ESF EMR 0.442
Discount on Loan repayment 3.490 Transfer in Energy Efficiency EMR 0.330
Transfer to EMR (0.220) Transfer in Developer contribution EMR 0.379
Release from EMR 0.078 Transfer in Empty Homes EMR 0.150
Total In Year Movements 3.348 Total In Year Movements 2.493
Forecast Service Outturn for 2025/26 as at 31
October 2025 (0.435)
Forecast unallocated Balance as at 31 March 2026 6.185 Service use of reserves at as at 31 October 2025 (2.754)
Transfer out EMR (0.078)
Allocation to pension smoothing reserve 4.294
Prudential Target (3%) 6.119 In Year use of reserves 1.462
Forecast unallocated Balance Above/(Below)
Prudential Target 0.066 Earmarked as at 31 March 2026 12.905