Santon Parish Commissioners — Comprehensive Income and Expenditure Statement (£)
Santon Parish Commissioners — Balance Sheet as at 31 March 2024
The smallest of the three by a wide margin. Santon has no borrowing, no housing stock and no employees beyond its clerk. Its entire balance sheet is £126,529 — about four-fifths of Marown's, and four ten-thousandths of Braddan's £32.8m of fixed assets.
Notes, sources and cautions
What this shows. Santon's audited Comprehensive Income and Expenditure Statement — actual outturn. Unlike Braddan and Marown, Santon has no committee structure at all: its accounts present a single flat list of expenses. That flat structure is preserved here rather than invented into groups.
The colouring is ours, not Santon's. The expense lines are tinted by function — waste, works, environment and leisure, administration, compliance, and non-cash accounting entries — purely as a reading aid and to foreshadow a like-for-like comparison with the other two authorities. Santon's accounts contain no such classification. No subtotal nodes have been invented; every flow runs straight from the revenue account to a line exactly as published.
Santon balances, and then some. It ran a surplus in all three years — £4,924, £6,698 and £3,491 — the opposite of Marown, which ran deficits throughout and drew on reserves. Santon's general revenue account grew from £52,040 to £61,216 in the latest year.
What Santon publishes itself: nothing. Its own website states that the accounts and auditor's report "may be inspected free of charge at the Commissioners' Office", and has said so unchanged since 2019. None of the sixteen PDFs on santon.org.uk is a financial statement. Everything in this diagram exists publicly only because the Department of Infrastructure lays local authority accounts before Tynwald and posts them on gov.im. Without that central archive there would be no public record of Santon's finances at all.
Provenance and confidence. OCR-recovered from scanned originals, then verified rather than trusted. Every year's expense 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 less expenditure equals the published surplus in all three years. The balance sheet reconciles on every subtotal in both years. One oddity is Santon's own, not an OCR artefact: net current assets of £61,217 sit against a general revenue account of £61,216, and fixed assets of £65,312 against a capital adjustment account of £65,313 — a £1 rounding in each, which cancels so the totals still foot to £126,529.
Rate in the pound is taken from note 8 of the accounts: 155p for 2023/24 and 141p for 2022/23. Santon did not publish a figure for 2021/22 in these statements, and its website overwrites the rates page each year, so that year is shown as unavailable rather than estimated.
Comparability. Not directly comparable with the Braddan diagram, which is built from forward estimates on a rates-funded basis rather than audited outturn. Santon and Marown are on the same basis and the same three years, so those two can be read against each other.
Source. Santon Parish Commissioners, Statements of Accounts for the years ended 31 March 2023 and 31 March 2024, prepared under FRS 102 Section 1A; external accountant Atla Accountancy Services Limited. Retrieved from gov.im, 4 August 2026.