Explanation of variances 2025-26

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	2024/25 £	2025/26 £	Variance £	Variance %	Detailed explanation of variance (with amounts £)
Box 2 Precept or Rates and Levies	10,139	10,927	-788	-7.77	n/a
Box 3 Total other receipts	4,127	1,886	2,241	54.3	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	3,541	3,648	-107	-10,700	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	5,657	6,978	-1,321	-23.35	GPC did not make any major purchases in 2024-25.  Following a leaflet drop & publicity about EDDC’S draft Local Plan, GPC engaged a planning consultant to advice on next steps, £1,000. That was the largest single expense of 2025/26.  In 2024/25 the parish lengthsman stepped down, so the cost of lengthsman work was much smaller.  In 2025/26 GPC recruited a new lengthsman.
Box 7 Balances carried forward	22,557	24,744
Box 9 Total fixed assets & long term investments & assets	33,986	34,517	-531	-1.56	n/a
Box 10 Total borrowings	NIL	NIL	NIL	NIL	n/a
Explanation for ‘high’ reserves