Explanation of variances 2024-25

Name of smaller authority: GITTISHAM PARISH COUNCIL

County area (local councils and parish meetings only: DEVON

Please provide full explanations, including numerical values, for the following:

• variances of more than 15% between totals for individual boxes (except variances of less than £200);
• a breakdown of approved reserves if the total reserves (Box 7) figure is more than twice the annual precept/rates & levies value (Box 2).

Section 2	2023/24 £	2024/25 £	Variance £	Variance %	Detailed explanation of variance (with amounts £)
Box 2 Precept or Rates and Levies	9,307	10,139	-832	-8.94	n/a
Box 3 Total other receipts	1,119	4,127	-3,008	-268.8	GPC received two VAT rebates in 2024-25 totalling £833.20, but no VAT rebates in 2023-24.  GPC was reimbursed in 2024-25 by EDDC through S106 funding for an outdoor ping pong table, £3,079.  The table was purchased in 2023-24.
Box 4 Staff costs	3,590	3,541	49	1.36	The NALC recommended salary scales for the previous tax year were delayed, and then implemented and backdated in 2023/24.
Box 5 Loan interest/ capital repayments	NIL	NIL	NIL	NIL	n/a
Box 6 All other payments	11,282	5,657	5,625	49.86	In 2023/24 GPC paid for an outdoor ping pong table, £3,694.80 inc VAT.  The cost (minus VAT) was reimbursed in 2024/25 by EDDC through S106 funding.  GPC did not make any major purchases in 2024-25.
Box 9 Total fixed assets & long term investments & assets	33,844	33,986	-142	-0.004	n/a
Box 10 Total borrowings	NIL	NIL	NIL	NIL	n/a
Explanation for ‘high’ reserves