Braddan Parish Commissioners — rates-funded estimates, all years (£)
Braddan Parish Commissioners — Balance Sheet as at 31 March 2025
This is not the same thing as the Sankey. The diagram shows the rates-funded revenue estimates — about £2.5m a year. The balance sheet shows what the authority owns and owes, on a full accruals basis, and it is a far larger entity than the rate account suggests.
Notes, sources and cautions
What this shows. Braddan's published estimates explanations — the forward budget the Commissioners set each year when striking the rate. Income (rate income, and from 2023-24 a net contribution from halls and community facilities) flows into the rates account and out again across the four service committees, the discounts allowed on rates, and the projected year-end credit balance.
Why the estimates and not the accounts. Braddan publishes both. The estimates are machine-readable and structurally identical year to year; the statutory accounts are scanned images with no text layer and would need OCR. More importantly the two are prepared on different bases — estimates are forward-looking on a rates-funded basis, the accounts are outturn on a full accruals basis including depreciation and pension movements. They do not reconcile, and mixing them in one diagram would be indefensible. This diagram is estimates only.
The arithmetic checks. In every one of the five years, total income equals total expenditure plus the projected year-end credit balance, exactly, to the pound. That identity is verified in the data rather than assumed.
The 2024-25 capital restatement. The 2024-25 estimates show Capital Costs at £31,109 and Capital Costs New at £1,035,453. The following year's document restates the same year as £978,404 and £88,158. The total is identical (£1,066,562) — the split between the two lines was reallocated. This diagram uses each year's own published figures, so the 2024-25 capital split is as originally published.
Halls and community facilities. In 2022-23 this was a small net cost (£187) and appears on the expenditure side. From 2023-24 it became a net income source and moves to the left of the diagram. That switch is real, not a presentational choice.
The rate account is not the whole authority. Braddan’s audited balance sheet shows £32.8m of fixed assets and roughly £18.1m of borrowing, with £998,684 of interest paid in 2024-25 — none of which appears in this diagram, because it sits in the housing account rather than the rates account. See the Balance sheet tab. Read this Sankey as "where the rates go", not "everything Braddan does".
What this is not. These are budget estimates, not outturn — what the Commissioners planned to spend, not what they spent. Nothing here shows whether the money was spent as planned.
Source. Braddan Parish Commissioners, Estimates Explanations 2023-24, 2024-25, 2025-26 and 2026-27, published at braddan.im. The 2022-23 column is taken from the comparator column of the 2023-24 document. Retrieved 4 August 2026.