House of Lords - Resource Accounts 2009/10 -

Resource Accounts 2009/10 - Contents

Statement of Changes in Taxpayers' Equity

	NOTE	GENERAL FUND	REVALUATION RESERVE	DONATED ASSET RESERVE	TOTAL RESERVES
		£000	£000	£000	£000
BALANCE AT 31 MARCH 2008		247,405	232,854	217	480.476
Changes in accounting policy	2	(11,676)	(15,763)	-	(27,439)
Restated balance at 1 April 2008		235,729	217,091	217	453,037
CHANGES IN TAXPAYERS' EQUITY FOR 2008-09
Net gain/(loss) on revaluation of property, plant and equipment	10	-	29,144	-	29,144
Net gain/(loss) on pension liabilities due to changes in actuarial assumptions	18	6,516	-	-	6,516
Non-cash charges - cost of capital	8	15,738	-	-	15,738
Non-cash charges - auditor's remuneration	8	103	-	-	103
Transfers between reserves		2,239	(2,239)	-	-
Net operating cost for the year		(102,955)	-	-	(102,955)
TOTAL RECOGNISED INCOME AND EXPENSE FOR 2008-09		(78,359)	26,905	-	(51,454)

Net Parliamentary Funding - drawn down		75,225	-	-	75,225
Net Parliamentary Funding - deemed		479	-	-	479
Supply payable adjustment		(692)	-	-	(692)
CFERs repayable to the Consolidated Fund		-	-	-	-
BALANCE AT 31 MARCH 2009		232,382	243,996	217	476,595

CHANGES IN TAXPAYERS' EQUITY FOR 2009-10
Net gain/(loss) on revaluation of property, plant and equipment	10	-	(141,366)	-	(141,366)
Net gain/(loss) on pension liabilities due to changes in actuarial assumptions	18	(27,521)	-	-	(27,521)
Non-cash charges - cost of capital	8	16,221	-	-	16,221
Non-cash charges - auditor's remuneration	8	100	-	-	100
Transfers between reserves		65	(65)	-	-
Net operating cost for the year		(111,655)	-	-	(111,655)
TOTAL RECOGNISED INCOME AND EXPENSE FOR 2009-10		(122,790)	(141,431)	-	(264,221)

Net Parliamentary Funding - drawn down		86,469	-	-	86,469
Net Parliamentary Funding - deemed		692	-	-	692
Supply payable adjustment		(934)	-	-	(934)
BALANCE AT 31 MARCH 2010		195,819	102,565	217	298,601