German Parish Commissioners — Detailed Income and Expenditure Account (£)
German Parish Commissioners — Balance Sheet as at 31 March 2024
German is a small, unleveraged authority. It has no borrowing at all and owns almost no fixed assets — just the £11,056 net book value of the public conveniences building. Nearly everything else on the balance sheet is accumulated cash: £432,157 of net assets, almost all of it the general rate fund reserve.
Notes, sources and cautions
What this shows. German's audited Detailed Income and Expenditure Account — actual outturn, not budget. Income comes from two separate levies, the General Rate Fund and the Refuse Rate Fund, each struck at its own poundage. Expenditure is grouped exactly as German's own accounts group it: Finance and general purposes, Property, Works and development, Leisure, Refuse disposal, and Bad debts provision/rates write-off.
German balances comfortably, every year. Unlike Marown, which ran a deficit and drew on reserves in all three years, German produced a surplus throughout — £56,981, then £48,715, then £27,461 — each one carried into the general rate fund reserve. That reserve has grown every year: £354,402 → £403,906 → £432,157. The surplus is shown here as an outflow to reserves, on the same convention used for Santon.
Credits shown as inflows. Two lines within Finance and general purposes — bank interest received and miscellaneous income — are credits against that group's costs in the published account, not spending. A Sankey cannot draw a negative flow, so each appears on the income side marked "(credit)". Gross expenditure therefore reads higher than German's own net cost of £242,159 (2023-24) / £227,359 (2022-23) / £213,829 (2021-22); the two reconcile exactly once the credits are added back.
Two rate funds, two poundages. The General Rate Fund was struck at 93p, 93p and then 94p in the pound across the three years, on a shrinking rateable value (£167,103 → £174,594 → £164,186). The Refuse Rate Fund — a separate levy that also carries £78,000–£79,000 a year of fixed-charge income on top of the poundage — ran 62p, 63p, 64p on a broadly flat rateable value around £80,000–£81,000. Both poundages rose in every year shown.
Provenance and confidence. German publishes its accounts only as scanned images with no text layer, so these figures were recovered by OCR and then verified rather than trusted. Three independent checks were applied: every group subtotal re-adds to the published gross expenditure of £253,219 (2023-24) / £232,366 (2022-23) / £215,513 (2021-22); the 2022-23 column appears in both the 2023 and 2024 accounts, in both the Comprehensive Income and Expenditure Statement and the Detailed Income and Expenditure Account, and every reading agrees exactly; and total rate income minus net cost of General Fund services equals the published surplus in all three years. The Explanatory Foreword's own prose figures — rate poundages, rateable values and surplus amounts — were checked against the accounts tables and match throughout, which is an unusually strong cross-check for a scanned document.
Not comparable with the Braddan diagram as it stands. Braddan's Sankey is built from forward estimates on a rates-funded basis; this one is audited outturn on an accruals basis, and the two use different committee structures. German, Marown and Santon are all on the same accruals/outturn basis across the same three years, so those three can be read against each other, though German's own functional groupings differ from both.
Source. German Parish Commissioners, Statement of Accounts for the years ended 31 March 2023 and 31 March 2024, Comprehensive Income and Expenditure Statement, Detailed Income and Expenditure Account and Balance Sheet. Retrieved from gov.im, 6 August 2026.