Michael District Commissioners — Detailed Income and Expenditure Account (£)
Michael District Commissioners — Balance Sheet as at 31 March 2023
Michael carries no borrowing of any kind in either year shown. Its balance sheet is small and rate-funded: net assets of £569,174 at 31 March 2023 (2022: £418,213), made up mostly of a revalued Commissioners' Offices and Civic Centre plus street lights, financed by the Capital Adjustment Account, the Revaluation Reserve and a General Revenue Reserve of £149,844 that the Authority is free to spend.
Notes, sources and cautions
What this shows. Michael's own "Detailed Income and Expenditure Account" (page 34 of the accounts, headed "This page does not form part of the reviewed financial statements") — a flat list of income and expenditure lines with no committee structure, exactly as Michael itself presents it. It reconciles exactly to "Net expenditure from services" (General services) in the audited Comprehensive Income and Expenditure Statement. The two rate funds — general rates and refuse rates — plus bank interest are added here from the Comprehensive Income and Expenditure Statement and Notes 5 and 6, since they are not part of the page 34 schedule; two small non-cash pension charges (current service cost in 2021/22, interest cost in 2022/23) are added the same way. The functional colour-groups used here (refuse & waste, works & environment, leisure & community, administration, compliance, depreciation & pension costs) are an Observatory overlay for readability and cross-authority comparison — Michael's own schedule is not grouped at all.
Michael sits on both sides of the joint-board map — Northern for refuse, Western for almost everything else. The Explanatory Foreword and the Members, Officers and Advisers page both list Michael's external board memberships explicitly: refuse collection is provided "through membership of Northern Parishes Refuse Collection Board" (also confirmed in Note 8, which records a £109,961 payment to it in 2022/23), while swimming, civic amenity, housing and policing are all Western — "through membership of the Western Swimming Pool Board, facilities for the residents in the shape of the Western Swimming Pool in Peel", "Liaise with Western Community Police Team", and "Being a member of the Peel & Western District Community Housing Committee". The Members page lists individual Commissioners' board seats the same way: Western Civic Amenity Site, Western Swimming Pool, Western Housing Committee and Northern Parishes Refuse Collection Board, one each. This is the first authority in this set confirmed on both the Northern and Western joint-board clusters at once — geographically consistent with Michael's position on the boundary between the two, near German and Ballaugh to the north and Peel to the south-west.
No borrowing, either year. Michael's balance sheet carries no loans, hire-purchase liabilities or overdrafts in 2022 or 2023 — net assets are financed entirely by the Revaluation Reserve, the Capital Adjustment Account, a small Pensions Reserve and the General Revenue Reserve. The only liability besides trade creditors is the small defined-benefit pension liability (£1,000 at 31 March 2023, down from £39,000 a year earlier, moved almost entirely by actuarial remeasurement rather than cash).
The rate hasn't moved, but the underlying picture is mixed. Michael charged 144p in the general pound and 67p in the refuse pound in both years shown, per Note 13. General rate income still rose slightly, from £160,618 to £160,935, even though the note's stated net rateable value fell slightly, from £116,075 to £115,796 — the Comprehensive Income and Expenditure Statement's rates income is net of discounts, exemptions and re-rating adjustments (Note 5), which can move year to year independently of the headline poundage and rateable value; no further breakdown of that gap is given in the accounts, so it is reported here rather than explained away.
Only one usable source PDF. A second PDF (Michael's 2024 accounts, for the year ended 31 March 2024) exists in the source archive but fails to open — pdfinfo and qpdf --check both report "Couldn't find trailer dictionary", consistent with a truncated or otherwise damaged download rather than a scanning artefact. No attempt was made to repair it. This diagram is therefore built entirely from the 2023 accounts (year ended 31 March 2023), which is why it covers two years (2021/22 and 2022/23) via that document's own current and comparative columns rather than the usual three, and why the cross-check used elsewhere on this site — reading an overlapping year independently from two different PDFs — could not be performed for Michael. Every figure shown was still verified by the other two methods: every group re-adds to the totals printed in the accounts, and income minus expenditure equals the published surplus or deficit exactly, in both years.
A deficit year followed by a surplus year. 2021/22 closed with a deficit of £9,831 (per the Comprehensive Income and Expenditure Statement — the Explanatory Foreword rounds this to "£831" when describing the net surplus for the year after other comprehensive income, a different, larger figure that includes a pension remeasurement gain and a property revaluation; the £9,831 used here is the pre-OCI "Surplus/(deficit) on provision of services" line, the one that is actually funded from rates and cash). It is drawn here as a hatched inflow from reserves. 2022/23 closed with a surplus of £21,321, carried to reserves as a normal inflow. Michael's own General Revenue Reserve nonetheless grew in both years shown (from a balance not disclosed on this page to £137,873, then to £149,844), because the reserve movement includes further non-cash and financing adjustments — depreciation, the release of deferred government grant income, and fixed assets financed directly from the General Fund — set out in the Statement of Movement on Reserves, which is not reproduced here in full.
Credits shown as inflows. Three lines in the source schedule are credits rather than charges in at least one year: the provision for bad debts on both general and refuse rates was released (not charged) in 2022/23, and the general-rates bad-debts-written-off line was itself a small credit in 2021/22. A Sankey cannot draw a negative flow, so each credit is drawn as its own small inflow on the income side marked "(credit)"; gross expenditure therefore reads slightly higher than the net published total, and the two reconcile exactly in both years.
One line is printed only as "Rates". Michael's own schedule includes a line captioned simply "Rates" (£515 in 2022/23, £483 in 2021/22), distinct from "Bad debts written off" and "Provision for bad debts (release)/charge" immediately above it, with no further description anywhere in the accounts. It is kept exactly as published, grouped here under Administrative expenses since it is not captured elsewhere.
Provenance and confidence. Michael publishes its accounts only as scanned images with no text layer, so every figure here was recovered by OCR at 300–400dpi and then verified rather than trusted. Several OCR misreads were caught this way and corrected: the balance sheet's tangible fixed assets at 31 March 2023 first read as £482,373, which would have broken the published total-assets-less-liabilities figure by £30,000 — a higher-resolution re-scan confirmed £452,373, which reconciles exactly; the same figure (misread first as "$70,174") is in fact £570,174; the 2023 creditors balance first read as £33,931 and is in fact £83,931; refuse collection charges for 2022/23 first read as £98,355 and is in fact £98,855; and the 2021/22 General Revenue Reserve balance first read as £137,373 and is in fact £137,873 — the last of these confirmed independently against the Explanatory Foreword, which states the figure in prose ("general revenue reserves of £149,844 (2022: £137,873)"). Every group total re-adds to the total printed alongside it, and income minus expenditure equals the published surplus or deficit exactly in both years.
Comparability. Same audited, outturn accounting basis as the other small authorities on this site, and directly comparable on income and expenditure structure with Andreas and Santon (also flat-list, no committee structure). Not comparable with Braddan's diagram, which is built from forward budget estimates rather than audited outturn.
Source. Michael District Commissioners, Financial Statements for the year ended 31 March 2023, Comprehensive Income and Expenditure Statement, Statement of Movement on Reserves, Balance Sheet, Detailed Income and Expenditure Account, Explanatory Foreword, Members Officers and Advisers, and Notes 1, 3, 4, 5, 6, 8 and 13. Independent chartered accountant's assurance review report by Crowe Isle of Man LLC. Retrieved from gov.im, 6 August 2026. A second source file (2024_michael.pdf) exists in the archive but is corrupted (fails pdfinfo/qpdf with "Couldn't find trailer dictionary") and could not be used.