Agenda

2025/26 Outturn Report

Executive Summary

This report presents the provisional outturn position for the 2025/26 financial year which shows a General Fund underspend of £0.354m.  It also provides an update in relation to the Council’s capital programme and use of reserves.

The position will be used to inform the production of the Statutory accounts which will then be subject to audit by the Council’s external auditors.

The report makes recommendations for contributions to reserves.

Options considered

None - This is a factual report of the financial year end position for 2025/26.

Consultation(s)

None – This is a factual report of the financial year end position for 2025/26.

Recommendations

Members are asked to consider the report and recommend the following to full Council:

a)  The provisional outturn position for the General Fund revenue account for 2025/26 (as shown in Appendix A);

b)  The transfers to and from reserves as detailed within the report (and Appendix C);

c) The surplus of £0.354m to be transferred to the New Burdens Reserve

d) To note the balance on the General Reserve of £4.266m.

e) The financing of the 2025/26 capital programme as detailed within the report and at Appendix D.

f) The updated capital programme for 2026/27 to 2031/32 and scheme financing as outlined within the report and detailed at Appendix E;

g) Approval of additional funding to cover capital project overspends of £0.012m as detailed in paragraph 5.7.

h) Approval of capital project budget roll-forwards from 2025/26 into 2026/27 paragraph 5.10.

i) To note the addition of £26,834 towards Property Services Electric Vehicles, to be funded by the Asset Management Reserve over a four-year lease period. This budget has been approved by the Deputy S151 Officer under constitutional powers.

j) To approve the addition of £188,539 to renovate Fakenham Play Area to be funded from Capital S106 Contributions in 2026/27.

k) To approve the addition of £100k to the Community Housing Fund (Grants to Housing Providers) project, to be funded by Capital Receipts following a repaid grant in 2025/26.

l) To approve the updated Cromer Coast Protection Scheme budget to reflect that the approved RFCC (Environment Agency) grant has been awarded to the Mundesley Coastal Defences project only. This leaves the 2025/26 budget as £1,037,656. This is a movement of budget from the Cromer scheme to the Mundesley Scheme to meet grant conditions.

m) To approve the updated Mundesley Coastal Management Scheme budget to reflect that the approved RFCC (Environment Agency) grant has been award to the Mundesley Coastal Management Scheme project only. This leaves the 2025/26 budget as £998,217. This is a movement of budget from the Cromer scheme to the Mundesley Scheme to meet grant conditions.

Reasons for recommendations

To provide a draft outturn position for the General Fund, Capital Accounts and Reserves which will form the basis to produce statutory accounts for 2025/26. Also to provide a draft opening position for the financial  ...  view the full agenda text for item 10.

REPORT TITLE - Debt Recovery 2025-26

Executive Summary

This is an annual report detailing the council’s collection performance and debt management arrangements for 2025/26. It includes:

• A summary of debts written off in each debt area showing the reasons for write-off and values.
• Collection performance for Council Tax and Non- Domestic Rates.
• Level of arrears outstanding
• Level of provision for bad and doubtful debts

Options considered.

To leave the write-off limits as they currently are or to increase these to a higher figure.

Consultation(s)

We are pleased to reach this year’s collection performance for council tax & Non-Domestic (Business) Rates whilst also working hard to reduce avoidance and fraud which with the cost-of-living crisis, second home premiums introduced and changes to Retail, Hospitality and Leisure relief to businesses has been a more difficult time to for enforcement.

Recommendations

That Overview and Scrutiny recommend to Full Council that it:

1. approves the annual report which details the Council’s write-offs, in accordance with the Council’s Debt Write-Off Policy and performance in relation to revenues collection.

2. approves the continued delegated authority as shown in appendix 2 for write offs.

Reasons for recommendations

The recommendations ensure the Council makes best use of its staff resources and manages its finances to ensure best value for money.

Background papers

Corporate Debt Management and Recovery Policy -Appendix 1; Debt Write Off Policy - Appendix 2 and Recovery Methods including Enforcement Agent Code of Practice and Enforcement Agent Instructions - Appendix 3.

Delegated Decisions January 2026 onwards

Executive Summary

This report details the decisions taken under delegated powers from January 2026.

Options considered

Not applicable – the recording and reporting of delegated decisions is a statutory requirement.

Consultation(s)

Consultation is not required as this report and accompanying appendix is for information only. No decision is required, and the outcome cannot be changed as it is historic, factual information.

Recommendations

To receive and note the report and the register of decisions taken under delegated powers.

Reasons for recommendations

The Constitution: Chapter 6, Part 2, details the functions which are delegated to officers. In addition, it requires that any exercise of such powers should be reported to the next meeting of Council, Cabinet or working party (as appropriate).

The law requires the Council to record executive and non-executive decisions taken by officers under delegated powers and to publish them on the Council’s website.

These requirements apply to decisions that would have been taken by Council or the Cabinet if delegated powers had not been given to an officer either -

• under an express delegation granted at a meeting of Cabinet, Council or a Committee.
• Or under a general delegation (where responsibility is delegated in the Constitution)

Background papers

Signed decision forms