Arbory & Rushen Commissioners — Comprehensive Income and Expenditure Account (£)
Arbory & Rushen Commissioners — Balance Sheet as at 31 March 2024
Arbory & Rushen is the only one of the four small parish authorities in this set that carries any borrowing at all — two small commercial loans, from the Isle of Man Bank and HSBC, secured by a Letter of Comfort from Treasury and inherited from the former Arbory Parish Commissioners. The balance fell from £36,487 to £28,450 across these two years as scheduled repayments were made; against total reserves of £1.08m it is immaterial to the authority's solvency, but it is a genuine structural difference from Braddan (large-scale borrowing), Marown and Santon (no borrowing at all).
Notes, sources and cautions
What this shows. Arbory & Rushen's audited Comprehensive Income and Expenditure Statement, expanded to line-item detail using the authority's own Detailed Income and Expenditure Account. Income (rates, fees, grants and dwelling rents) flows into the revenue account and out across the five headings the authority itself uses: refuse disposal, works and development, finance and general purposes, housing services, and a small "finance costs & provisions" grouping (bad debt provision and loan interest) added here purely as a reading aid.
A merged authority. Arbory & Rushen Commissioners were created on 1 May 2020 by the Arbory and Rushen (Local Government District) Order 2019, which merged the formerly separate Arbory Parish Commissioners and Rushen Parish Commissioners into a single district authority. Every account used here is post-merger, so there is no pre/post reconciliation to draw — both years shown are the combined authority's own audited figures.
Housing services, uniquely among the four. Arbory & Rushen is the only authority in this set with its own social housing stock (dwellings valued at £827,000 on the balance sheet, against a vacant-possession value of £1.24m) and a Housing Revenue Account distinct from the general rate fund. Housing ran a modest net surplus in both years — £8,216 in 2022-23, £6,737 in 2023-24 — funded by dwelling rents rather than rates.
Arbory & Rushen balances comfortably. It ran a surplus of £7,188 in 2022-23 and £42,885 in 2023-24 — the jump driven mainly by the rate poundage rising from 147p to 162p in the pound (up 15p, roughly 10%) while net rateable value held almost flat at £332,665 and £333,847. Street lighting costs also fell sharply (£52,032 to £34,539) as highway works and other capital-adjacent lines moved between years.
Provenance and confidence. Arbory & Rushen publishes its accounts only as scanned images with no text layer, so every figure here was recovered by OCR and then verified rather than trusted. Three checks were applied throughout: every subtotal re-adds to its published total; the 2022-23 year appears as the current year in the 2023 accounts and as the prior-year comparative in the 2024 accounts, and the two readings agree on every group total; and income minus expenditure equals the published surplus exactly in both years. Several OCR-ambiguous digits were resolved by arithmetic rather than guessed — interest payable in 2023-24 reads as £1,807 because no other figure closes the Comprehensive Income and Expenditure Statement to its published £42,885 surplus; refuse collection charges in 2023-24 resolve to £81,958, not the initially-read £51,958, because only that figure makes the refuse total re-add to the published £325,878; street lighting in 2022-23 resolves to £52,032 because that is the only reading that closes the works and development total to £125,668 and matches the figure independently read from the 2023 accounts' own total. The 2023 accounts as published are missing several pages (the borrowing note and the first page of the Detailed Income and Expenditure Account among them) — those figures were instead sourced from the 2024 accounts' prior-year comparative column, which is exactly what the double-read check is designed to catch if anything were wrong.
Not built this year: 2021-22. Both PDFs carry a 2021-22 comparison in their headline Comprehensive Income and Expenditure Statement and Balance Sheet — and those totals are used for context in this text — but the underlying Detailed Income and Expenditure Account line items for 2021-22 are not available in either source PDF, so that year is not represented in the diagram or slider. Building it would have meant inventing a split that isn't in the record.
Rate poundage and net rateable value are taken from note 14 of the 2023-24 accounts: total net rateable value of £333,847 (2023: £332,665) with rates struck at 162p in the £ (2023: 147p).
Comparability. Not directly comparable with the Braddan diagram, which is built from forward estimates on a rates-funded basis rather than audited outturn. Marown and Santon are on the same audited-outturn, accruals basis as this page and can be read against it, though neither of those authorities has housing services or borrowing to account for.
Source. Arbory & Rushen Commissioners, Financial Statements for the years ended 31 March 2023 and 31 March 2024, Comprehensive Income and Expenditure Statement, Detailed Income and Expenditure Account and Balance Sheet, external assurance review by an independent chartered accountant. Retrieved from gov.im, 6 August 2026.