Patrick Parish Commissioners — Detailed Income and Expenditure Account (£)

Patrick Parish Commissioners — Balance Sheet as at 31 March 2024

Patrick is the smallest of the three small rural parishes by balance sheet — £76,551 of net assets, against Marown's £158,326 and Santon's £126,529. Like both, it carries no borrowing and no pension liability: the entire balance sheet is cash, debtors and a handful of equipment.

Notes, sources and cautions

What this shows. Patrick's Detailed Income and Expenditure Account — actual audited outturn, not budget. Both source PDFs mark this specific page "This page does not form part of the reviewed accounts": it is a supporting schedule prepared by the same accountants, one level more granular than the audited Income and Expenditure Statement, and every total on it reconciles exactly to that audited statement (see Reconciliation, below). Income (rates, refuse collection charges, search fees, interest and sundries) flows into the revenue account and out across the three headings Patrick itself uses: services for the parish, administration, and legal and professional costs.

Patrick swings between surplus and deficit — unlike Marown or Santon. It ran a £19,110 surplus in 2021-22, a £34,365 deficit in 2022-23, then a £19,422 surplus again in 2023-24. The deficit year is almost entirely explained by one line: Highway services jumped from £22,391 to £56,601, a rise of £34,210 — within £155 of the whole swing into deficit. It fell back to £26,941 the following year, and a 15.5% rise in rate income (the rate multiplier rising from 192p to 221p in the pound) pushed the account back into surplus. Where the account draws on reserves to cover a deficit that inflow is drawn as a hatched flow into the revenue account; where it runs a surplus, the surplus is drawn as an outflow into reserves — both use the same neutral colour as Marown's reserve movements.

Credits shown as inflows. Two 2023-24 expenditure lines — planning and rates written off — were credits that year (a release rather than a charge). A Sankey cannot draw a negative flow, so each appears on the income side marked "(credit)". Gross expenditure therefore reads £478 higher than the net published figure for that year, and the two reconcile exactly.

An unexplained standing creditor. Both balance sheets carry a "Provision for Glen Rushen Road costs" of exactly £15,000 among current liabilities — present at 31 March 2023 and again, unchanged to the pound, at 31 March 2024. Neither statement of accounts explains what it is for; it is carried here as published, without embellishment.

Provenance and confidence. Patrick 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 group subtotal re-adds to the published net cost of services; the 2022-23 column appears in both the 2023 and 2024 accounts and the two readings agree to the penny; and income minus net cost of services equals the published surplus or deficit exactly, in all three years. Four OCR misreads were caught and corrected this way: the 2021-22 depreciation charge read as £2,893 but only £2,693 makes the services total foot to £143,840; the 2022-23 depreciation charge (as printed in the 2023 accounts' own detailed schedule) read as £1,116 but only £1,110 — confirmed independently by the fixed-asset note and by the 2024 accounts' comparative column — makes the services total foot to £193,662; the 2023 comparative "net current assets" figure in the 2024 balance sheet read as £66,112 but the 2023 accounts' own balance sheet, and the arithmetic of current assets less creditors, both give £56,112; and the 2023-24 rate multiplier first read as an implausible "2271p" was confirmed at 300dpi crop and by the rates-levied ÷ rateable-value arithmetic (£214,147 ÷ £96,899) to be 221p.

Rate poundage beyond this window. Note 3 of each statement of accounts gives the multiplier directly: 190p (2021-22), 192p (2022-23), 221p (2023-24). Patrick's own public reporting is otherwise thin — its published minutes and the local press are the only trace of what came next: local reporting (Manx Radio, June 2025) put the 2024-25 rate at 246p and the 2025-26 rate at 248p, a further 2% rise, citing Energy from Waste plant charges, inflation and the cost of the April 2025 local elections. Those two later years are outside the audited window covered here and are not part of the reconciled figures.

Comparability. Patrick, Marown and Santon are all small rural parishes reporting audited outturn on the same accruals basis and the same three years, so the three can be read against each other. None of the three is comparable as-is with Braddan's Sankey, which is built from forward budget estimates rather than audited outturn.

Source. Patrick Parish Commissioners, Statement of Accounts for the years ended 31 March 2023 and 31 March 2024, Income and Expenditure Statement, Detailed Income and Expenditure Account and Balance Sheet, prepared by Moore Dixon Consulting Limited. Retrieved from gov.im, 6 August 2026. Rate poundage for 2024-25 and 2025-26: Manx Radio, "Patrick Commissioners increase rate to 248 pence in the pound", June 2025.