Item 10 Appendix 5

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WEST DUNBARTONSHIRE COUNCIL APPENDIX 5
RECONCILIATION OF GENERAL FUND RESERVES
Unearmarked Balance Earmarked Balance (further detail at Appendix 4)
£(m) £(m) £(m) £(m)
Balance on General Fund as at 31 March 2025 12.464 Earmarked as at 31 March 2025 8.943
Capital Grants and Receipts unapplied 0
Other Reserves (0.242) Transfer into VR/VS earmarked reserve 0.972
Closing General Fund Balance 12.222 Transfer in Intromissions EMR 0.200
Less Earmarked Balances (8.943) Transfer in Community Renewal Fund EMR 0.009
Unearmarked Balance as at 31 March 2025 (draft) 3.279              Transfer in Business Support EMR 0.220
Transfer in Employability EMR 0.442
Transfer from unearmarked to VR/VS EMR (0.220) Transfer in Energy Efficiency EMR 0.330
Release from EMR 0.078 Transfer in Developer contribution EMR 0.379
Transfer to EMR for 2026/27 budget (Agreed 4 March 2026) (0.716) Transfer in Empty Homes EMR 0.150
Transfer in/(out) to EMR (0.858) Allocation to pension smoothing reserve 4.294
Total transfer in EMR 6.996
Forecast favourable/(adverse) service outturn (0.311) Service use of reserves at as at 31 January 2026 (2.601)
Forecast favourable/(adverse) non service outturn 2.840
Forecast favourable/(adverse) resources outturn 0.617 In year movement of EMR as at Period 10 4.395
Transfer to/(from) general reserves as at Period 10 3.146
Transfer to and from Reserves 0.858
Forecast unallocated Balance as at 31 March 2026 5.567
Earmarked Balance as at 31 March 2026 14.196
Prudential Target (2.5%) - agreed 4 March 2026 5.469
Forecast unallocated Balance Above/(Below) Prudential
Target 0.098