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 6)
£(m) £(m) £(m) £(m)
Balance on General Fund as at 31 March 2025 12.705 Earmarked as at 31 March 2025 8.821
Capital Grants and Receipts unapplied 0
Other Reserves (0.242) In Year Movements:
Closing General Fund Balance 12.463 Budgeted use of Reserves 0.000
Less Earmarked Balances (8.821) Allocation to service reserve balances 0.000
Unearmarked Balance as at 31 March 2025 (draft) 3.642              Allocation to pension smoothing reserve 4.294
Strategy to rebuild reserves 0.000
Total In Year Movements 4.294
Total In Year Movements 0.000
Service use of reserves at as at 30 June 2025 (1.214)
Forecast Service Outturn for 2025/26 as at 30 June
2025 (1.282) Use of smoothing fund for 2025/26 (0.390)
Forecast unallocated Balance as at 31 March 2026 2.360 In Year use of reserves (1.604)
Earmarked as at 31 March 2026 11.511
Prudential Target (3%) 6.090
Forecast unallocated Balance Above/(Below)
Prudential Target (3.730)