Jurby Parish Commissioners — Comprehensive Income and Expenditure Statement (£)
Jurby Parish Commissioners — Balance Sheet as at 31 March 2024
Jurby has no borrowing of any kind. Its balance sheet is dominated by a large tangible fixed-asset base — parish hall, playground, recreation ground and BMX track — carried at £397,137, backed mostly by a revaluation reserve rather than cash. Net assets fell from £519,053 to £452,343 in the latest year, driven chiefly by a £60,000 downward revaluation of those assets rather than by operating losses.
Notes, sources and cautions
What this shows. Jurby's audited Comprehensive Income and Expenditure Statement — actual outturn, not budget. Like Santon, Jurby's accounts present a single flat list of expenditure lines with no committee structure; that flat structure is preserved here rather than invented into groups.
The colouring is ours, not Jurby's. Expenditure lines are tinted by function — waste, works, environment & leisure, administration, compliance, and non-cash entries — purely as a reading aid and to foreshadow a like-for-like comparison across authorities. Jurby's accounts contain no such classification; every flow runs from the revenue account to a line exactly as published.
Two rate funds, not one. Uniquely among the small parishes benchmarked so far, Jurby levies its rates through two separate funds — a General Rate Fund (119p in 2021/22, rising to 125p and then 149p in 2023/24, on a net rateable value of £58,910 then £59,766) and a separate Refuse Rate Fund (67p, 67p, then 69p in the £, on a fixed rateable value of £37,878, plus a fixed charge per property of £48, £48 and £50). Both funds' income is shown here as separate inflows to the revenue account, matching how Jurby's own accounts present them in notes 4 and 5.
Jurby does not balance — every year shown ran a deficit, met from the General Fund reserve: £22,391 in 2021/22, £18,350 in 2022/23, and £6,710 in 2023/24 on an operating basis. That shortfall is drawn as a hatched inflow on the left, because it is financing rather than income. According to Jurby's own explanatory foreword, the 2022/23 deficit reduced the General Fund balance by only £7,436 once the non-cash depreciation charge (£10,914, added back to reserves) is taken into account — the accounting deficit and the cash movement are not the same thing, and only the former is shown in this diagram.
2023/24 also carried a one-off £60,000 downward revaluation of fixed assets, recognised as other comprehensive income and expenditure outside the operating account. Added to the £6,710 operating deficit, Jurby's total comprehensive deficit for 2023/24 was £66,710 — but because a revaluation loss is a non-cash restatement of asset values rather than a spending decision, it is excluded from the Sankey itself and shown only in the stats, table and balance-sheet panels, to keep the operating trend comparable across all three years.
Provenance and confidence. Jurby 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; the 2022/23 column appears in both the 2023 and 2024 accounts and the two readings agree exactly; and income minus expenditure equals the published deficit on provision of services in all three years. Where OCR was ambiguous, the published subtotal fixed the digit: 2021/22 depreciation resolves to £10,914 (not the initially-read £16,914) because it is the only value consistent with both the published expenditure total of £132,329 and the £10,914 depreciation figure independently confirmed in the cash-flow note for both 2021/22 and 2022/23; 2022/23 rates written off resolves to £822 (not £522) because only that figure reconciles the £130,351 total, and it is confirmed identically in the following year's comparative column; and 2023/24 public conveniences resolves to £5,848 (not £5,348) and legal and professional fees to £500 (not £560), the pair being the only combination that reconciles the published £136,656 total.
Comparability. Santon and Jurby both present a flat expenditure list on an audited-outturn basis over the same three years, so those two can be read against each other directly. Marown groups its expenditure under three headings of its own choosing. None of the three parishes is on the same basis as Braddan, which is built from forward estimates.
Source. Jurby Parish Commissioners, Statement of Accounts for the years ended 31 March 2023 and 31 March 2024, Comprehensive Income and Expenditure Statement, Balance Sheet and Notes 4, 5 and 12. Retrieved from gov.im, 6 August 2026. Rate poundage for 2025/26 (171p) and 2026/27 (177p) from Manx Radio reporting on Tynwald-approved local authority rates, not from the audited accounts, and shown here for context only.