Families, Children & Wellbeing (FCW)
Revenue Budget Summary
|
Forecast |
|
TBM |
Forecast |
Forecast |
Forecast |
2025/26 |
Net |
Net |
|
Variance |
|
Budget |
Outturn |
Variance |
Variance |
Savings |
Savings |
Savings |
|
Month 5 |
|
Month 7 |
Month 7 |
Month 7 |
Month 7 |
Proposed |
Achieved |
At Risk |
|
£'000 |
Service |
£'000 |
£'000 |
£'000 |
% |
£'000 |
£'000 |
£'000 |
|
570 |
Commissioning & Communities |
18,763 |
19,188 |
425 |
2.3% |
783 |
672 |
111 |
|
370 |
Education & Learning |
6,633 |
6,801 |
168 |
2.5% |
112 |
27 |
20 |
|
1,311 |
Family Help & Protection |
52,919 |
53,891 |
972 |
1.8% |
1,563 |
10 |
1,158 |
|
0 |
Public Health |
1,459 |
1,459 |
0 |
0.0% |
1,002 |
1,002 |
0 |
|
2,251 |
Total Families, Children & Wellbeing |
79,774 |
81,339 |
1,565 |
2.0% |
3,460 |
1,711 |
1,289 |
|
(320) |
Further Financial Recovery Measures (see below) |
- |
(120) |
(120) |
- |
- |
- |
- |
|
1,931 |
Residual Risk After Financial Recovery Measures |
79,774 |
81,219 |
1,445 |
1.8% |
3,460 |
1,711 |
1,289 |
Explanation of Key Variances (Note: FTE/WTE = Full/Whole Time Equivalent)
|
Key |
|
|
|
|
Variances |
|
|
|
|
£'000 |
Service Area |
Variance or Financial Recovery Measure Description |
|
|
Further Directorate Financial Recovery Measures |
|||
|
(100) |
Agency placements |
Ongoing management of high cost placement demand and cost pressures |
|
|
(20) |
Education Strategy |
Potential for additional funding from S106 to part fund Senior School Organisational Officer |
|
|
Commissioning & Communities |
|||
|
272 |
Home to School Transport |
Based on data held on Mobisoft the forecast
overspend for Home to School Transport is £0.272m. This
forecast takes account of the updated current contracted routes as
at September. |
|
|
160 |
Libraries |
The budget shows a net overspend of £0.160m across all cost centres and is mainly linked to additional staffing costs because of delay in savings achievement, the regrading of library officers and relief officers from scale 4a to 4b, CCTV costs for Libraries Extra and additional one-off costs following the transfer of customer services desks. |
|
|
(7) |
Other |
Minor variances. |
|
|
Education & Learning |
|||
|
215 |
Schools PFI |
The Schools’ PFI (Private Finance
Initiative) was set up in 2003 to improve the facilities at four
schools within the city - Dorothy Stringer, COMART (now closed),
Patcham High and Varndean – using private finance to fund the
capital improvements. The scheme runs for 25 years and a Special
Purpose Vehicle (a legal entity created to fulfil specific or
temporary objectives) “Brighton & Hove City Schools
Ltd” was set up as part of it. This is currently owned by
SEMPERIAN. The scheme is funded partly by a DfE grant with schools
paying an annual charge back to the council and partly via an
annual drawdown of earmarked reserves. The annual charge is updated
each March for the RPIX (RPI All Items Excluding Mortgage Interest)
for the 12 months to February. Once the 25-year period is complete
(~ 31st March 2028) the contract with SEMPERIAN ends and the assets
will be transferred back to the council. |
|
|
250 |
School Closure Site Costs |
Site costs of school buildings following school closures |
|
|
(100) |
Council Nurseries |
Potential underspend due to increased income for free entitlement funding |
|
|
(206) |
School Based Counselling |
Use of one-off Public Health funding |
|
|
9 |
Other |
Minor variances. |
|
|
Family Help & Protection |
|||
|
1,018 |
Demand-Led - Children's placements |
The overspend is the result of a relatively small number of children with extremely high cost placements due to their complex needs and requirement for specialised care. In addition, the prevailing market conditions have made the current framework contracts unattractive to providers and have resulted in the necessity to make more placements outside of the framework contract at higher rates. A further compounding factor is the ongoing difficulty in recruiting foster carers. The shortage of foster carers makes it problematic to place children in family settings, whether in-house or with external providers, forcing the need for more expensive care options. |
|
|
317 |
Family Support for children with disabilities |
The Overspend is due to the known weekly costs for the children receiving support to prevent entry to care. |
|
|
(215) |
Preventive (Section 17) |
Ongoing scrutiny and control of spending to ensure the most efficient and effective use of the Section 17 budget has resulted in an anticipated underspend across all the pods of £0.215m |
|
|
(100) |
Use of Public health funding |
Use of Public Health underspend to fund the CiC mental health contract |
|
|
(48) |
Other |
Minor variances. |
|
Homes & Adult Social Care (HASC)
Revenue Budget Summary
|
Forecast |
|
TBM |
Forecast |
Forecast |
Forecast |
2025/26 |
Net |
Net |
|
Variance |
|
Budget |
Outturn |
Variance |
Variance |
Savings |
Savings |
Savings |
|
Month 5 |
|
Month 7 |
Month 7 |
Month 7 |
Month 7 |
Proposed |
Achieved |
At Risk |
|
£'000 |
Service |
£'000 |
£'000 |
£'000 |
% |
£'000 |
£'000 |
£'000 |
|
4,293 |
Adult Social Care |
106,625 |
110,629 |
4,004 |
3.8% |
6,581 |
4,362 |
1,961 |
|
42 |
Commissioning & Partnerships |
5,530 |
5,688 |
158 |
2.9% |
155 |
155 |
0 |
|
6,135 |
Housing People Services |
8,305 |
13,543 |
5,238 |
63.1% |
2,520 |
1,891 |
300 |
|
(10) |
Homes & Investment |
913 |
904 |
(9) |
-1.0% |
0 |
0 |
0 |
|
10,460 |
Total Homes & Adult Social Care |
121,373 |
130,764 |
9,391 |
7.7% |
9,256 |
6,408 |
2,261 |
|
(3,029) |
Further Financial Recovery Measures (see below) |
- |
(1,159) |
(1,159) |
- |
- |
- |
- |
|
7,431 |
Residual Risk After Financial Recovery Measures |
121,373 |
129,605 |
8,232 |
6.8% |
9,256 |
6,408 |
2,261 |
Explanation of Key Variances
|
Key |
|
|
|
|
Variances |
|
|
|
|
£'000 |
Service Area |
Variance or Financial Recovery Measure Description |
|
|
Further Directorate Financial Recovery Measures |
|||
|
(329) |
Adult Social Care |
The directorate has developed a Financial Recovery Plan to address the above pressures. The total target is £8.859m. £6.470m has been achieved with a further £0.329m to be achieved as at Month 7 while £2.061m is at risk. The savings include the following: |
|
|
|
|
- Targeted Reviews |
|
|
|
|
- Staffing Vacancies |
|
|
|
|
- Limited fee uplifts |
|
|
|
|
- Review of some in-house services |
|
|
(830) |
Temporary accommodation (TA) |
The service has introduced a Financial
Recovery Plan to manage in-year budget pressures. |
|
|
Adult Social Care |
|||
|
2,674 |
Physical & Sensory Support |
The number of clients for Physical and Sensory
Support started the year at 2,072 has increased to 2,177 at Month
7. |
|
|
(434) |
Assessment & SIT |
Overall underspend relates to vacancies. Increased income related to Financial Assessments & interest. Overtime forecast reduced in Month 7 |
|
|
175 |
Resource Centres Older People |
The overall overspend relates to reduced client income and a refocus for some beds at Ireland Lodge on reablement. Higher overtime and sessional workers forecasts, and decreased S117 income forecast at Month 7 |
|
|
(291) |
In House Community Reablement |
Overall underspend relates to vacancies and delayed recruitment. Month 7 reflects a reduced overtime forecast as some posts filled |
|
|
(661) |
Adult LD Community Care |
The number of clients for Adult LD started the
year at 1,069 and has increased to 1,121 for Month 7. |
|
|
229 |
In -House Adults LD Provision |
Overall overspend relates to Agency, Overtime and Sessional workers covering vacancies, sickness and leave particularly Beach House and Beaconsfield Villas. This has been further reduced for Month 7 |
|
|
(86) |
Learning Disabilities Assessment Teams |
Overall underspend relates to vacances being recruited to. |
|
|
2,203 |
Community Care - Mental Health, & Memory & Cognition |
The number of clients for Mental Health and
Memory and Cognition started the year at 882 and has risen to 950
at Month 7. |
|
|
136 |
Adult Mental Health Staffing |
Overall overspend relates to the expected SPFT staffing recharges to be above budget. Month 7 reduction relates to reduced overtime |
|
|
59 |
Other |
Minor variances. |
|
|
Commissioning & Partnerships |
|||
|
(11) |
Commissioning ASC |
Unfunded posts & unfunded software costs have been offset by vacancies. |
|
|
169 |
Contracts |
Overspend includes £0.114m for unfunded rent and management charge at Wellington Road & forecast overspend on the Carers Support budget offset in part by Better Care Fund (BCF) risk share |
|
|
Housing People Services |
|||
|
6,329 |
Temporary accommodation (TA) |
The Temporary Accommodation (TA) budget was
exceeded by £6.329m. |
|
|
(1,051) |
Commissioned Rough Sleeper and Housing related Support Services |
Underspend due to additional funding received and efficiencies within the service. |
|
|
62 |
Homemove |
The overspend is due additional cost and loss of income whilst implementing a new system. |
|
|
(107) |
Housing Options |
The primary reason for the underspend is staff vacancies in the service. |
|
|
5 |
Travellers |
The slight overspend is mainly from higher-than-budgeted security costs, partly offset by efficiencies elsewhere. |
|
|
0 |
Seaside Homes |
This budget is forecast to break-even. |
|
|
Homes & Investment |
|||
|
(9) |
Housing Strategy and Enabling |
Underspend is due mainly to lower than budgeted salary costs |
|
|
(0) |
Private Sector Housing |
This budget is forecast to break-even. |
|
City Operations
Revenue Budget Summary
|
Forecast |
|
TBM |
Forecast |
Forecast |
Forecast |
2025/26 |
Net |
Net |
|
Variance |
|
Budget |
Outturn |
Variance |
Variance |
Savings |
Savings |
Savings |
|
Month 5 |
|
Month 7 |
Month 7 |
Month 7 |
Month 7 |
Proposed |
Achieved |
At Risk |
|
£'000 |
Service |
£'000 |
£'000 |
£'000 |
% |
£'000 |
£'000 |
£'000 |
|
(2,014) |
City Infrastructure |
(3,039) |
(5,310) |
(2,271) |
-74.7% |
588 |
367 |
221 |
|
287 |
Environment & Culture |
8,695 |
8,618 |
(77) |
-0.9% |
388 |
295 |
93 |
|
411 |
Environmental Services |
33,149 |
33,698 |
549 |
1.7% |
303 |
303 |
0 |
|
198 |
Place |
3,164 |
3,890 |
726 |
22.9% |
393 |
393 |
0 |
|
(525) |
Digital Innovation |
8,833 |
8,263 |
(570) |
-6.5% |
110 |
30 |
80 |
|
(1,643) |
Total City Operations |
50,802 |
49,159 |
(1,643) |
-3.2% |
1,782 |
1,388 |
394 |
|
(150) |
Further Financial Recovery Measures (see below) |
- |
(150) |
(150) |
- |
- |
- |
- |
|
(1,793) |
Residual Risk After Financial Recovery Measures |
50,802 |
49,009 |
(1,793) |
-3.5% |
1,782 |
1,388 |
394 |
Explanation of Key Variances
|
Key |
|
|
|
|
Variances |
|
|
|
|
£'000 |
Service Area |
Variance or Financial Recovery Measure Description |
|
|
Further Directorate Financial Recovery Measures |
|||
|
(50) |
Commercial Waste |
Marketing revenue generating programmes including Garden Waste and Graffiti removal |
|
|
(100) |
Print & Sign |
Recovery of Print & Sign income by advertising the service and encouraging services to make use of the internal offering instead of entering contracts with external bodies. |
|
|
City Infrastructure |
|||
|
(1,614) |
Parking Services |
Parking Services are forecasting a net surplus of £1.614m against a budgeted net income of £27.216m. This includes a projected surplus of £0.874m, driven by On-Street Paid Parking exceeding its income target by £0.264m, although Permit Income is expected to fall short by £0.067m. Off-Street Parking is forecast to underperform by £0.990m, largely due to a £0.779m shortfall from barrier car parks, particularly at London Road and Regency and a £0.191m pressure from leased car parks, which is being addressed. These pressures are partially offset by a £0.085m surplus in PCN Income, supported by increased ticket issuance and historic debt recovery, though higher contract costs are also noted. Additionally, a further surplus of £0.827m is anticipated from savings in unsupported borrowing and staffing efficiencies. A risk reserve of £0.730m has been included in line with the new PCN cash model. |
|
|
37 |
Concessionary Bus Fares |
Minor overspend. |
|
|
331 |
Network Management |
There are surpluses in streetlighting of £0.143m and traffic enforcement of £0.240m, which help offset pressures in the Road Works Permits scheme of £0.184m and Section 278 development assessments of £0.200m. The primary financial pressure lies in Highway Maintenance of £0.331m, where repair activity ceased in February 2025 to meet last year’s budget controls. This pause has resulted in a growing backlog of safety defects, now valued at £0.259m as of Month 7. The current pressure reflects the funding required to address this backlog and prevent further escalation. |
|
|
(925) |
Transport Projects and Engineering |
Main surplus is £0.900m in Public Transport as a result of Bus Service Improvement Plan (BSIP) funding received allowing management of costs. Bikeshare are reporting a £0.176m pressure against unsupported borrowing which is offset in part by other smaller surpluses. |
|
|
(100) |
Regulatory Services |
Surpluses as a result of staffing vacancies within current structure. Regulatory services are going through a restructure consultation, the results of which are a projected in year underspend. |
|
|
Environment & Culture |
|||
|
(188) |
Venues and Events |
Forecast surplus incomes to the Brighton Centre £0.253m. Offset by pressures on income targets for outdoor events of £0.064m. |
|
|
(41) |
Seafront Services |
Surplus Seafront incomes and vacancies held. |
|
|
501 |
Museum and Culture |
Pressure relating to the NJC arrangements with the Royal Pavilion Museums Trust under a contractual obligation. |
|
|
340 |
Bereavement |
Income pressure in Bereavement services mostly related to forecast cremations |
|
|
(534) |
Sport and Leisure |
Underspends from surplus Leisure Management Fee incomes, switch for capital programme funding from Direct Revenue Funding to borrowing and Golf Course contracts. |
|
|
(155) |
City Parks |
£0.300m pressure relating to tree disease control and basal root clearance. Offset by vacancies within wider city parks and surpluses from Parks parking. |
|
|
Environmental Services |
|||
|
(1,426) |
Environmental Services |
£1.098m underspend due to vacancy controls within Collections service and Street Cleansing. £0.414m surpluses in commercial and green waste collections due to increased customers. |
|
|
2,427 |
Fleet & Maintenance |
Overspend on Refuse/Recycling collection vehicle hire of £0.696m in addition to ongoing maintenance charges and other vehicle costs in keeping an ageing fleet operational. Pressure of £0.306m for ensuring Hollingdean Depot remains operational due to the state of the site. Forecasts of essential PPE to ensure service operates showing £0.271m overspend, though it is anticipated this will reduce during the year. Capital financing costs for fleet procurement is £0.440m overspent and is caused by vehicle renewals in recent years and the additional costs from the transition to electric vehicles. An action plan has been developed to take longer term actions to address spend in this area and deliver a more resilient service for residents. |
|
|
(452) |
Strategy and Service Improvement |
Underspends as a result of held vacancies and spending controls. Further underspends of £0.295m resulting from difficult to fill vacancies in maintaining public conveniences |
|
|
Place |
|||
|
120 |
Director of City Operations |
Overspend relating to prior year corporate savings yet to be allocated. |
|
|
361 |
Development Planning |
Underachievement of Building Control incomes due to uncertainty in the development and finance markets, whilst Planning application incomes are currently forecast to overachieve budgets. Also, anticipated legal fee and consultants overspends relating to Business As Usual activities greater than budget. Biodiversity Net Gain grant award offsetting costs as well as further offsets from staffing underspends from held vacancies and other supplies & services underspends as part of spending controls. These are offset by costs associated with legal claims. |
|
|
129 |
Regeneration |
Black Rock borrowing costs offset by rental incomes from the site |
|
|
(51) |
Net Zero |
Minor underspends as a result of vacancies and spending controls |
|
|
167 |
Architecture & Design |
Reduced level of Architects’ fees. |
|
|
Digital Innovation |
|||
|
(570) |
Digital Innovation |
At Month 7, Digital Innovation are forecasting an underspend of £0.570m which is an increase of £0.020m from Month 6. This increase in underspend is due to delays in recruiting to vacant posts. The overall estimated underspend for Digital Innovation is from salary and contracts budgets, in particular, telephony which is funded from capital for the first year so creating an in-year saving. However, the service is also experiencing pressures on some contracts with inflationary increases and changes to licensing models. Vacancies are still having an impact on the service provision, particularly for the Traded Services team who have 5 vacant posts and are struggling to meet existing SLAs. |
|
Central Hub
Revenue Budget Summary
|
Forecast |
|
TBM |
Forecast |
Forecast |
Forecast |
2025/26 |
Net |
Net |
|
Variance |
|
Budget |
Outturn |
Variance |
Variance |
Savings |
Savings |
Savings |
|
Month 5 |
|
Month 7 |
Month 7 |
Month 7 |
Month 7 |
Proposed |
Achieved |
At Risk |
|
£'000 |
Service |
£'000 |
£'000 |
£'000 |
% |
£'000 |
£'000 |
£'000 |
|
(169) |
Cabinet Office |
1,571 |
1,344 |
(227) |
-14.4% |
100 |
0 |
100 |
|
84 |
Corporate Leadership Office |
967 |
1,004 |
37 |
3.8% |
0 |
0 |
0 |
|
3,372 |
Finance & Property |
7,314 |
8,562 |
1,248 |
17.1% |
655 |
0 |
25 |
|
(429) |
Governance & Law |
5,078 |
4,784 |
(294) |
-5.8% |
132 |
0 |
12 |
|
(72) |
People & Innovation |
15,353 |
14,909 |
(444) |
-2.9% |
289 |
0 |
0 |
|
67 |
Contribution to Orbis |
2,924 |
2,992 |
68 |
2.3% |
115 |
0 |
0 |
|
2,853 |
Total Central Hub |
33,207 |
33,595 |
388 |
1.2% |
1,291 |
0 |
137 |
|
(1,500) |
Further Financial Recovery Measures |
- |
|
0 |
- |
- |
- |
- |
|
1,353 |
Residual Risk After Financial Recovery Measures |
33,207 |
33,595 |
388 |
1.2% |
1,291 |
0 |
137 |
Explanation of Key Variances
|
Key |
|
|
|
|
Variances |
|
|
|
|
£'000 |
Service Area |
Variance or Financial Recovery Measure Description |
|
|
Cabinet Office |
|||
|
(227) |
Cabinet Office |
This is mainly
due to the forecast underspend of £0.103m for subscriptions
for this year. The remaining underspend is a combination of reduced
payroll costs and less expenditure forecast on goods & services
due to spending controls currently in place. |
|
|
Corporate Leadership Office |
|||
|
37 |
CEO |
The service is forecasting an overspend of £0.045m at Month 6, down from £0.085m at Month 6. The overspend is a combination of mandatory training costs and temporary staffing arrangements within Corporate Leadership following council wide restructuring in 2024/25. |
|
|
Finance & Property |
|||
|
(274) |
Finance |
The underspend is a combination of expected income from services to external bodies of £0.203m, Redmond Review audit grant of £0.098m and £0.167m one off income from settlement of the class action on Truck Cartel, offset by overspends in staffing due to temporary staffing arrangements. |
|
|
750 |
WRBS |
The pressure is a combination of re-procurement of HR system iTrent with an added module for data analytics £0.305m, added to this is a declared staffing pressure of £0.500m which includes a forecast £0.200m agency spend for Council Tax, Housing Benefit and scanning and indexing backlog clearing, a £0.113m postage overspend as well as a decline in income from schools £0.059m. |
|
|
1,705 |
Estates Management |
A combination of lost rental incomes from the decanting of New England House, void costs including NNDR and fire safety waking watch amounting to £0.525m pressure. £0.221m pressure from Agricultural Estate. £0.065m income pressure on Bartholomew house where rental incomes are not meeting income targets yet, however leasing of 3rd and 4th floors has achieved savings where operating costs are with tenants. £0.080m pressure on Commercial Portfolio from voids and rent-free periods of new tenants. £0.152m pressure at Phoenix house due to voids and rent-free periods. |
|
|
(891) |
Building & Surveying |
Mainly due to reprofiling of some works to capital and savings on planned maintenance and operational costs. |
|
|
(42) |
Education Property management |
The service is forecasting a £0.020m underspend resulting from small savings and income across the service. |
|
|
Governance & Law |
|||
|
(95) |
Legal Services |
A combination of income generation, staffing and other small savings across the service. One-off litigation income of £0.167m which was previously reported under Legal has been transferred and now reported under Finance. |
|
|
(13) |
Elections, Registrars and Local Land Charges (LLC) |
Electoral Services: small £0.003m underspend . LLC: £0.155m overachievement due to delayed transfer to His Majesty’s Lad Registry (HMLR). Income forecast revised down by £0.022m due to a reduction in searches since July 2025. Coroner: £0.041m pressure. Shared service cost apportioning with WSCC renegotiated to reduce recharge by £0.101m. Mortuary: £0.059m pressure due to necessary staffing regularisation and increasing energy costs. Overspend reduced by expected income uplift from contract renegotiation. Registration Services: £0.082m underspend driven by £0.040m income overachievement and £0.94m staffing underspend |
|
|
(186) |
Democratic Services |
Democratic services are forecasting a £0.013m underspend at Month 7 resulting from small savings across the service. However, there is staffing budget pressure which the service is monitoring for which small savings within the service are forecast to mitigate the pressure in this financial period, a budget pressure bid has been submitted for future financial periods. |
|
|
People & Innovation |
|||
|
14 |
Strategic Communications |
Overspend resulting from staffing pressure and licensing cost for Hootsuite and Vuelio of £0.041m offset by savings across the service |
|
|
(142) |
Innovation Services |
Underspend from mainly vacancy savings and pausing all non-statutory improvement work at Month 7 |
|
|
(159) |
Health & Safety, Wellbeing, Facilities & Building Services |
This underspend is a result of mitigations in
the service mainly driven by forecast staffing spend savings from
holding vacancies and income generation from corporate refuse
collection and recycling contract £0.343m and a further
£0.041m in corporate landlord facilities. This has also
been historically mitigated by underspends elsewhere in the
service, however the ungrouping of the service together with the
increasing pressures on Facilities and Building Services output
requirements, including corporate offices, helpdesk function for
corporate landlord portfolio, contractor management, statutory
compliance needs aging corporate portfolio and significant
underspend relating to the corporate landlord portfolio, has
resulted in the need to flag the budget pressure. |
|
|
(138) |
HR Policy and Initiatives |
Human Resources is declaring an underspend of £0.138m at Month 7. The underspend is a combination of staffing savings and expected income from recruitment team. |
|
|
(19) |
Inclusion, Learning & Organisational Development |
Inclusion, Learning & Organisational Development. is forecasting an underspend of £0.019m mainly due to the delay of Oliver McGowan roll-out, the training will only start in 2026/27 |
|
|
Contribution to Orbis |
|||
|
68 |
Orbis Partnership |
The overall partnership budget is forecast to be on target but due to the contribution ratios on different elements this equates to a small overspend of £0.005m for Brighton & Hove. Added to this is a shortfall of £0.063m in the overall contribution budget which results in a total forecast pressure of £0.068m at Month 7. |
|
Centrally-held Budgets
Revenue Budget Summary
|
Forecast |
|
TBM |
Forecast |
Forecast |
Forecast |
2025/26 |
Net |
Net |
|
Variance |
|
Budget |
Outturn |
Variance |
Variance |
Savings |
Savings |
Savings |
|
Month 5 |
|
Month 7 |
Month 7 |
Month 7 |
Month 7 |
Proposed |
Achieved |
At Risk |
|
£'000 |
Service |
£'000 |
£'000 |
£'000 |
% |
£'000 |
£'000 |
£'000 |
|
195 |
Bulk Insurance Premia |
4,348 |
4,543 |
195 |
4.5% |
0 |
0 |
0 |
|
(2,215) |
Capital Financing Costs |
12,628 |
9,368 |
(3,260) |
-25.8% |
0 |
0 |
0 |
|
0 |
Levies & Precepts |
249 |
249 |
0 |
0.0% |
0 |
0 |
0 |
|
0 |
Unallocated Contingency & Risk Provisions |
2,091 |
2,091 |
0 |
0.0% |
0 |
0 |
0 |
|
0 |
Unringfenced Grants |
(28,726) |
(28,726) |
0 |
0.0% |
0 |
0 |
0 |
|
915 |
Housing Benefit Subsidy |
699 |
1,614 |
915 |
130.9% |
0 |
0 |
0 |
|
1,589 |
Other Corporate Items |
(86) |
1,568 |
1,654 |
1923.3% |
0 |
0 |
0 |
|
484 |
Total Centrally-held Budgets |
(8,797) |
(9,293) |
(496) |
-5.6% |
0 |
0 |
0 |
Explanation of Key Variances
|
Key |
|
|
|
|
Variances |
|
|
|
|
£'000 |
Service Area |
Variance or Financial Recovery Measure Description |
|
|
Bulk Insurance Premia |
|||
|
195 |
Bulk Insurance Premia |
The forecast for the settlement of insurance claims for the remainder of the year is higher than anticipated for 2025/26 due to several large value claims outstanding as at Month 7. |
|
|
Capital Financing Costs |
|||
|
(3,260) |
Financing Costs |
Previous year outturn and capital programme review at Month 7 has resulted in slippage and reprofile of the capital programme has reduced the in-year borrowing need resulting in an underspend in the current financial year. In addition, the council continues to maximise its internal reserves to meet is capital financing requirement, which while limiting investment returns, will delay the need to externally borrow during a time of elevated borrowing rates and reduce in year borrowing costs. |
|
|
Housing Benefit Subsidy |
|||
|
915 |
Housing Benefit Subsidy |
Based on the mid year estimate submitted to DWP there is now an estimated pressure of £0.915m. The main element of this is a pressure of £1.081m on a certain benefit type for vulnerable tenants which is not fully subsidised. The costs in this area have continued to rise since last year. A post has been created which will have the remit of investigating this pressure with the intention of maximising subsidy received. This pressure is partially offset by a surplus of £0.187m on the net position of the recovery of overpayments. |
|
|
Other Corporate Items |
|||
|
803 |
2025/26 Pay Award |
Estimated additional cost of 2025/26 pay award above amount provided for in budget. |
|
|
(289) |
Corporate Pension Costs |
An underspend of £0.177m on the unfunded pension costs budget. Of this, £0.085m relates to an overpayment in respect of 2024/25 and £0.092m is an in year underspend. Over achievement of £0.112m on National Insurance savings on AVC scheme. |
|
|
974 |
Functional Alignment |
At this stage £0.974m of the 2024/25 functional alignment saving is forecast to be at risk. |
|
|
95 |
Other VFM Savings |
Unachieved balance of savings from previous years. |
|
|
71 |
Public Health contribution to General Fund services |
Achievement of these savings is now reflected in FCW forecasts. |
|
Housing Revenue Account (HRA)
Revenue Budget Summary
|
Forecast |
|
TBM |
Forecast |
Forecast |
Forecast |
2025/26 |
Net |
Net |
|
Variance |
|
Budget |
Outturn |
Variance |
Variance |
Savings |
Savings |
Savings |
|
Month 5 |
|
Month 7 |
Month 7 |
Month 7 |
Month 7 |
Proposed |
Achieved |
At Risk |
|
£'000 |
Service |
£'000 |
£'000 |
£'000 |
% |
£'000 |
£'000 |
£'000 |
|
(257) |
Repairs & Maintenance |
19,256 |
19,286 |
30 |
0.2% |
(1,555) |
(1,255) |
300 |
|
(242) |
Tenancy Services |
16,241 |
16,014 |
(227) |
-1.4% |
(170) |
(170) |
0 |
|
(158) |
Housing Management & Support |
6,666 |
6,517 |
(149) |
-2.2% |
0 |
0 |
0 |
|
2,283 |
Housing Investment & Asset Management |
3,371 |
5,299 |
1,928 |
57.2% |
(184) |
(184) |
0 |
|
(24) |
Housing Strategy & Supply |
2,110 |
1,986 |
(124) |
-5.9% |
(145) |
(145) |
0 |
|
203 |
Council-owned Temporary Accommodation |
1,071 |
1,446 |
375 |
35.0% |
0 |
0 |
0 |
|
(379) |
Rent & Service Charges |
(76,979) |
(77,361) |
(382) |
-0.5% |
(164) |
(164) |
0 |
|
1,427 |
Service Area Total |
(28,264) |
(26,813) |
1,451 |
5.1% |
(2,218) |
(1,918) |
300 |
|
0 |
Capital Financing Costs |
11,580 |
11,580 |
0 |
0.0% |
0 |
0 |
0 |
|
(235) |
Direct Revenue Funding |
16,684 |
16,449 |
(235) |
-1.4% |
(250) |
(250) |
0 |
|
1,192 |
Total Housing Revenue Account |
0 |
1,216 |
1,216 |
0.0% |
(2,468) |
(2,168) |
300 |
Explanation of Key Variances
|
Key |
|
|
|
|
Variances |
|
|
|
|
£'000 |
Subjective Area |
Variance Description |
|
|
Repairs & Maintenance |
|||
|
(992) |
Employees |
Increased capitalisation of salary costs, largely in respect of the Electrical Installation Condition Report (EICR) programme, plus forecast underspend against the net staffing budget because of vacancies across the service. The underspend equates to approximately 10% of the net salary budget. |
|
|
1,414 |
Premises |
Good progress continues to be made in clearing the backlog and the latest forecast assumes that this will be largely cleared by December. There is a forecast overspend against the “business as usual” budget, based on spend to date and the volume of repairs being undertaken. |
|
|
1,613 |
Supplies and Services |
The service continues to experience significant costs arising from disrepair claims. These by their very nature are difficult to forecast and will be closely monitored each month, this assumes that action is taken to manage the claims early in the process, enabling better management of spend. |
|
|
(2,005) |
Contribution from earmarked reserves |
Allocation from earmarked reserves of £1.000m for disrepair claims as set aside in the 2025/26 budget and £1.005m to be allocated from the repairs backlog reserve to cover the latest estimated costs. |
|
|
Tenancy Services |
|||
|
168 |
Employees |
There is a net forecast overspend forecast against staffing costs, which is mainly driven by additional resources required for fire safety. |
|
|
(111) |
Premises |
There is a forecast underspend of approximately £0.200m against utility costs, based on information supplied by the Energy and Water team. |
|
|
(338) |
Supplies & Services |
There is a one-off reduction in the planned contribution to the General Needs rent bad debt provision, following confirmation that the Leasehold bad debt provision is no longer required and will be transferred in-year. |
|
|
54 |
Third Party Payments |
Minor net variance. |
|
|
Housing Management & Support |
|||
|
(147) |
Employees |
There is a net underspend forecast against staffing costs, mainly as a result of revised costs compared to budget setting assumptions.. |
|
|
(2) |
Premises |
Minor net variance. |
|
|
Housing Investment & Asset Management |
|||
|
(64) |
Employees |
Minor net variance. |
|
|
35 |
Premises |
Minor net variance. |
|
|
2,560 |
Supplies & Services |
Enhanced building safety measures for a few of our blocks, with significant costs arising from a 24-hour security service to help manage items being taken into the building and to support with floor walks and maintaining clear egress and exits to the building. |
|
|
(603) |
Income |
Increased income from leasehold service charges, compared to budget assumptions. |
|
|
Housing Strategy & Supply |
|||
|
(155) |
Employees |
Increased capitalisation of salaries, compared to budget assumptions |
|
|
31 |
Supplies and Services |
Minor net variance. |
|
|
Council-owned Temporary Accommodation |
|||
|
73 |
Employees |
Minor net variance. |
|
|
458 |
Premises |
Council-owned Temporary Accommodation can by its nature be volatile. There is a significant overspend in respect of empty properties and repairs costs, based on spend incurred to date and reflecting additional costs in respect of void costs for Large Panel Systems (LPS) units. |
|
|
(156) |
Supplies and Services |
There is a forecast underspend against the Transfer Incentive Scheme budget |
|
|
Rent & Service Charges |
|||
|
(382) |
Rents & Service Charges |
The income budget is approximately £77.000m for the financial year and at Month 7 there is a minor over-achievement of £0.382m (equating to 0.5%) based on the first seven months of data and assumptions made around level of voids and changes in number of properties across the year. |
|
|
Direct Revenue Funding |
|||
|
(235) |
Depreciation |
There is an anticipated underspend against the depreciation budget, based on latest assumptions. |
|
Dedicated Schools Grant (DSG)
Revenue Budget Summary
|
Forecast |
|
TBM |
Forecast |
Forecast |
Forecast |
|
Variance |
|
Budget |
Outturn |
Variance |
Variance |
|
Month 5 |
|
Month 7 |
Month 7 |
Month 7 |
Month 7 |
|
£'000 |
Service |
£'000 |
£'000 |
£'000 |
% |
|
0 |
Individual Schools Budget (ISB) |
143,150 |
143,150 |
0 |
0.0% |
|
(24) |
Early Years Block (excluding delegated to Schools) (This includes Private Voluntary & Independent (PVI) Early Years 3 & 4 year old funding for the free entitlement to early years education) |
39,705 |
39,182 |
(523) |
-1.3% |
|
2,087 |
High Needs Block (excluding delegated to Schools) |
41,294 |
43,555 |
2,261 |
5.5% |
|
100 |
Exceptions and Central Services |
3,663 |
3,708 |
45 |
1.2% |
|
680 |
Grant Income |
(228,492) |
(227,812) |
680 |
0.3% |
|
2,843 |
Total Dedicated Schools Grant (DSG) |
(680) |
1,783 |
2,463 |
362.2% |
Explanation of Key Variances
|
Key |
|
|
|
|
Variances |
|
|
|
|
£'000 |
Service Area |
Variance Description |
|
|
Early Years Block (including delegated to Schools) |
|||
|
(38) |
Central Early Years Block |
Minor variance |
|
|
(85) |
Early Years Additional Support Funding |
Over provision of budget for Additional Support Funding for Under 2s |
|
|
(400) |
Early Years Free Entitlement |
Predicted underspends following autumn term early years census |
|
|
High Needs Block (excluding delegated to Schools) |
|||
|
895 |
Post-16 High Needs |
There has been a significant increase in the number and cost of high needs learners accessing FE colleges and specialist post-19 provision in the last year and there has also been a movement of high needs learners moving into the city with responsibility for education falling to Brighton and Hove. |
|
|
486 |
High needs pupils in other LA schools |
There is an overspend in the budget relating to high needs pupils being educated in schools in other LAs. This is partly due to the lack of specialist provision within the city and has also been impacted by the closure of Homewood College last year, which has meant specialist Social Emotional Mental Health placements are now being made in schools/academies in other LAs. |
|
|
825 |
Independent non maintained school agency placements |
The Independent non-maintained school agency placements budget continues to be under pressure due to increasing demand, higher unit costs and a lack of suitable local provision. |
|
|
125 |
Brighton and Hove Special School Placements |
Current placements in the city's special schools for in excess of commissioned numbers. |
|
|
(70) |
Other |
Other variances. |
|
|
Exceptions and Growth Fund |
|||
|
45 |
Other |
Minor variances. |
|
|
Grant Income |
|||
|
680 |
DSG Grant |
2024/25 central DSG overspend held in unusable reserve |
|