Item 07 Appendix 1
West Dunbartonshire Council · 26 August 2026
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CIES CIES Balance Sheet Balance Sheet Details of Adjustment Dr (£'000) Cr (£'000) Dr (£'000) Cr (£'000) Long Term Asset - Surplus Asset 5 Current Asset - Asset Held for Sale (102) Current Asset - Reverse Accrued Income (241) Usable Reserves - Reversal of Capital receipt 241 Unusable Reserves (Capital Adjustment Account) 233 (49) Unusable Reserves (Revaluation reserve (87) Usable Reserves - Reversal of IRB (35) Current Liability - Creditors 35 Usable reserves - reversal of Intercompany (15) Current Liability - Creditors 15 Short-Term PPP Liability (834) Long-Term PPP Liability (21,150) unusable Reserves (Capital Adjustment Account) 21,984 Aggregate effect of adjusted misstatements 241 0 22,272 (22,463) Appendix 1 Remeasurement of PPP liaility to reflect the implementation of IFRS 16 - Leases Reversal of Capital Receipt Accrual as sale was not completed as expected Other Adjustment below the Audit Misposting threshold
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