Andreas Parish Commissioners — Comprehensive Income and Expenditure Statement (£)
Andreas Parish Commissioners — Balance Sheet as at 31 March 2024
Andreas is the largest of the three small rural parishes in this set. Its total assets less liabilities of £670,505 dwarf Marown's £158,326 and Santon's £126,529 — mostly because Andreas carries a revalued land and buildings portfolio (a £384,008 revaluation reserve alone) that the other two do not. Like Marown and Santon, Andreas has no borrowing of any kind.
Notes, sources and cautions
What this shows. Andreas's audited Comprehensive Income and Expenditure Statement — actual outturn, not budget. Like Santon, Andreas has no committee structure in its own accounts: expenditure is a single flat list running from the Northern Parishes Refuse Collection Board down to the war memorial. That flat structure is preserved here; the functional colouring (waste, works, environment & leisure, administration, compliance, non-cash) is an Observatory overlay for readability and cross-authority comparison, not a grouping Andreas itself publishes.
Andreas ran a deficit in all three years — £14,261, then £8,070, then £13,532 — the same pattern as Marown and the opposite of Santon. Each deficit is drawn as a hatched inflow from reserves on the left. That is a simplification: Andreas's own Statement of Movement on Reserves shows the cash-backed General Fund itself actually grew in all three years (down £736 in 2021/22 per the explanatory foreword's sign convention read against the fund balance, then up £6,857, then up £945), because non-cash depreciation and other reserve transfers are added back before the fund is struck. The Comprehensive Income and Expenditure deficit shown here is the accounting bottom line, not the cash position — see the balance sheet panel for the reserve mechanics.
Two-tier funding. Village hall hire, search fees and miscellaneous income are shown separately from the two large transfers — Income from the General Refuse Fund and Income from the General Rate Fund — because that is how Andreas's own statement presents them: the small income items are netted against expenditure first to strike a "Net cost of services", and only then are the two rate-fund transfers brought in to reach the final deficit. Interest income (first reported in 2023/24, at £402) is folded in alongside the small income items.
Credits shown as inflows. Bad debts were a credit (a release rather than a charge) in all three years — £913, £102 and £501. A Sankey cannot draw a negative flow, so each appears on the income side marked "(credit)". Gross expenditure therefore reads slightly higher than the net expenditure total in the published account, and the two reconcile exactly.
Rate in the pound and net rateable value are taken from note 12 of each year's accounts. General rate: 118p on £103,065 (2021/22), 126p on £105,245 (2022/23), 134p on £105,773 (2023/24). Refuse rate: 67p, 67p and 69p respectively, plus a fixed charge per property (£48, £48, £50). Andreas's own website (andreasparish.com, fetched 6 August 2026) confirms the trajectory continued well beyond this dataset: 142p for 2024/25 (a 5.9% rise reported in the press at the time), roughly 144p for 2025/26, and 188p for 2026/27 — a further 30.5% single-year jump reported by 3FM and iomtoday, attributed to the Northern Civic Amenity Site, Ramsey swimming pool, street lighting and war memorial costs. Andreas does not publish a rates history page as such; these figures come from local press coverage of the Commissioners' own announcements, not from a financial statement, and are shown for context only — they sit outside the two audited PDFs this diagram is built from.
Provenance and confidence. Andreas publishes its accounts only as scanned images with no text layer, so every figure here was recovered by OCR at 300–400dpi and then verified rather than trusted. Three checks were applied in every year: every expenditure line re-adds to the published net total; the 2022/23 column appears in both the 2023 and 2024 accounts and the two OCR readings agree to the pound on all 29 lines; and net cost of services, less the two rate-fund transfers, equals the published deficit exactly. Two OCR misreads were caught this way and corrected: at 400dpi "Northern Civic Amenity Site" for 2022/23 first read as £36,308, which would have broken the published (£238,522) total by £6,006 — a second look at the source image confirmed £30,308, which reconciles exactly. "Accountancy fees" for the same year first read as £2,600; the reconciling figure is £2,000. One figure in Andreas's own 2023 accounts does not reconcile: the printed 2021/22 income subtotal reads £203,506, but the two lines above it (£94,195 + £117,382) sum to £211,577, and that figure — not the printed one — is what the published net cost of services (£225,838) and deficit (£14,261) require. This diagram uses the reconciled £211,577; the misprint appears to be Andreas's own, not an OCR artefact, since the source image is unambiguous.
Comparability. Andreas, Marown and Santon are all on the same audited-outturn, accruals basis and the same three years, so those three can be read against one another directly. None is on the same basis as Braddan's forward rates-funded estimates.
Source. Andreas Parish Commissioners, Statements of Accounts for the years ended 31 March 2023 and 31 March 2024, Comprehensive Income and Expenditure Statement, Balance Sheet and notes; prepared by Suntera Accounting & Tax Limited, assurance review by Crowe Isle of Man LLC. Retrieved from gov.im, 6 August 2026.