Ballaugh Parish Commissioners — Comprehensive Income and Expenditure Statement (£)

Ballaugh Parish Commissioners — Balance Sheet as at 31 March 2024

Ballaugh, like Marown and Santon, carries no borrowing at all. Its balance sheet fell from £180,295 to £141,874 in the year, almost entirely because a fresh RICS revaluation cut £25,740 off the carrying value of Ballaugh Railway Station and the parish's other land and buildings — a paper loss, not a cash one.

Notes, sources and cautions

What this shows. Ballaugh's audited Comprehensive Income and Expenditure Statement — actual outturn, not budget. Like Santon, Ballaugh's accounts present a single flat list of expenditure with no committee structure; that flat structure is preserved here, with function colours added purely as a reading aid. Ballaugh's accounts contain no such classification.

Two rate funds, not one. Uniquely among the three small parishes compared so far, Ballaugh levies two separate rates — a general rate (125p in the £ in 2023/24, on a rateable value of £78,831) and a refuse rate (69p in the £, on £77,696, plus a £50 fixed charge per rated property). Both are shown as separate income flows into the revenue account.

A revaluation, not a cash crisis, drove the 2023/24 deficit. Ballaugh ran small surpluses in 2021/22 (£3,200) and 2022/23 (£43), then recorded a net deficit of £38,421 in 2023/24. Of that, £12,681 was an ordinary operating shortfall (expenditure growing faster than the two rate funds), but the larger £25,740 came from a fresh RICS valuation of the parish's land and buildings — cost of £163,241 revalued down to £98,400, net of the associated depreciation reversal. That figure is shown here as a distinct non-cash outflow, "Revaluation write-down", separate from ordinary spending, because unlike every other flow in this diagram it never touched the bank account.

Reserves flows shown as hatched. In the two surplus years the excess is drawn off as "Surplus carried to reserves"; in the deficit year the shortfall is drawn from reserves as a hatched inflow on the left. Both directions occur in this three-year window, which is why the diagram (unlike Marown's, always a deficit, or Santon's, always a surplus) needs to show both.

Credits shown as inflows. "Bad debts written off/(back)" was a credit — a release rather than a charge — in 2021/22 (£2,121) and 2022/23 (£126), then a genuine charge of £1,489 in 2023/24. Where it is a credit it is drawn as an income-side inflow marked "(credit)", exactly as in the Marown diagram.

Provenance and confidence. Ballaugh 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 independent checks were applied: every year's expenditure lines re-add to the published "Total Expenditure" subtotal exactly; the 2022/23 column appears in both the 2023 and 2024 accounts and the two readings were compared digit-for-digit — an initial OCR pass misread "Rate collection charges" as £2,396 and "Play park" as a different figure for 2022/23, both corrected once the published total of £171,903 fixed the digits, then confirmed against a clean 600dpi re-scan of both source pages; and income minus expenditure minus the revaluation write-down equals the published net deficit or surplus exactly, in all three years.

Since these accounts. Ballaugh's own rate-setting (reported via Manx Radio and Manx.News, not the Commissioners' own site) put the general rate at 135p for 2024/25 and 138p for 2025/26 — a further two years of increases beyond the 125p seen here in 2023/24, with the refuse charge to households held at £52. Ballaugh Parish Commissioners does not appear to publish a standalone website with a rates history; these figures exist publicly because the accounts are laid before Tynwald and posted on gov.im.

Comparability. On the same audited-outturn basis as Marown and Santon, and the same three years, so those three can be read against each other. Not comparable with Braddan's diagram, which is built from forward estimates on a rates-funded basis.

Source. Ballaugh 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 to the Financial Statements; assurance review by Crowe Isle of Man LLC. Retrieved from gov.im, 6 August 2026.