j237504-14.htm

Statement of Changes in Taxpayers' Equity for the year ended 31 March 2012
note Restated General Fund Revaluation Reserve Donated Asset Reserve Restated Total Reserves
£’000 £’000 £’000 £’000
Balance at 31 March 2010 as previously reported 8,000,508 7,033,077 890 15,034,475
Prior year adjustments for changes in accounting policy and material errors 890 (890)
Restated balance at 1 April 2010 8,001,398 7,033,077 0 15,034,475
Changes in taxpayers' equity for 2010-11
Realised element of the revaluation reserve 0 0 0
Net gain on revaluation of property, plant and equipment 0 909,930 909,930
Non-cash charges - auditors remuneration 4 198 0 198
Non-current assets adjustments 0 0 0
Net operating cost for the year SoCNE (1,547,206) 0 (1,547,206)
Total recognised income and expense for 2010-11 (1,547,008) 909,930 0 (637,078)
Funding from Scottish Government 1,809,985 0 1,809,985
Balance at 31 March 2011 8,264,375 7,943,007 0 16,207,382
Changes in taxpayers' equity for 2011-12
Net gain on revaluation of property, plant and equipment 7 0 306,129 306,129
Non-current assets adjustments 45,852 0 45,852
Roads transfer from local authority 136,676 0 136,676
Realised element of the revaluation reserve 0 0 0
Non-cash charges - auditors remuneration 4 188 0 188
Net operating cost for the year SoCNE (1,557,323) 0 (1,557,323)
Total recognised income and expense for 2011-12 (1,374,607) 306,129 0 (1,068,478)
Funding from Scottish Government 1,782,987 0 1,782,987
Balance at 31 March 2012 8,672,755 8,249,136 0 16,921,891