Item 16 Appendix 5
West Dunbartonshire Council · 29 October 2025
Back to West Dunbartonshire Council — 29 October 2025 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
Page 1
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 8.950 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 (8.950) Allocation to service reserve balances 0.000 Unearmarked Balance as at 31 March 2025 (draft) 3.513 Allocation to pension smoothing reserve 4.294 EMR to be released (0.078) Discount on Loan repayment 3.490 Strategy to rebuild reserves 0.000 Release form EMR 0.078 Total In Year Movements 4.216 Total In Year Movements 3.568 Service use of reserves at as at 31 August 2025 (1.745) Forecast Service Outturn for 2025/26 as at 31 August 2025 (0.702) Use of smoothing fund for 2025/26 (0.559) Forecast unallocated Balance as at 31 March 2026 6.379 In Year use of reserves (2.304) Earmarked as at 31 March 2026 10.862 Prudential Target (3%) 6.090 Forecast unallocated Balance Above/(Below) Prudential Target 0.289