Marown Parish Commissioners — Detailed Income and Expenditure Account (£)
Marown Parish Commissioners — Balance Sheet as at 31 March 2024
Marown is a small, unleveraged authority. Unlike Braddan — which carries roughly £18.1m of borrowing and paid £998,684 of interest in 2024-25 — Marown has no borrowing at all. Its entire balance sheet is £158,326 of net assets, most of it cash and debtors.
Notes, sources and cautions
What this shows. Marown's audited Detailed Income and Expenditure Account — actual outturn, not budget. Income (rates plus small fees) and a drawdown from reserves flow into the revenue account and out across the three headings Marown itself uses: services for the parish, administrative expenses, and legal and professional costs.
Marown does not balance — and that is the story. In all three years spending exceeded income, so the shortfall was met from accumulated reserves. That drawdown is drawn as a hatched inflow on the left, because it is financing rather than income. The deficits run £4,369, then £23,844, then £20,469. Marown's own minutes record that the rate was held flat in 2023/24 and 2024/25 and the gap funded from reserves — and then raised 22.56% for 2025/26. This diagram is what that decision looked like in the accounts.
Credits shown as inflows. Two expenditure lines — the bad debt provision and rates written off — were credits in some years (a release rather than a charge). A Sankey cannot draw a negative flow, so where a line is a credit it appears on the income side marked "(credit)". Gross expenditure therefore reads slightly higher than the net figures in the published account, and the two reconcile exactly.
Provenance and confidence. Marown 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; the 2022-23 column appears in both the 2023 and 2024 accounts and the two readings agree; and income minus net cost of services equals the published deficit exactly, in all three years. Where OCR was ambiguous the published subtotal fixed the digit — the 2022-23 dog bins line resolves to £3,881 and repairs to £68 because no other pair reaches £289,848; miscellaneous income in 2023-24 resolves to £1,172 for the same reason.
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. They also barely overlap in time — Braddan runs 2022-23 to 2026-27, Marown 2021-22 to 2023-24, because Marown's accounts are two years behind. A genuine three-authority comparison needs a common functional mapping, which has deliberately not been imposed here.
Source. Marown Parish Commissioners, Statement of Accounts for the years ended 31 March 2023 and 31 March 2024, Detailed Income and Expenditure Account and Balance Sheet, prepared by Moore Dixon Consulting Limited, assurance review by Crowe Isle of Man LLC. Retrieved from gov.im, 4 August 2026.