The Capital programme spans more than one financial year and therefore monitoring is different to that of the revenue budget. Changes to the programme are assessed using the categories:
i) Variance: indicates whether a project or scheme has broken-even, underspent or overspent. If the project is completed, any underspend or overspend will be an outturn variance. Generally, only explanations of significant forecast variances of £0.100m or greater are given.
ii) Budget Variations:Changes to the project budget within year, requiring members’ approval, and do not change future year projections. Budget variations can occur for a number of reasons; the capital grant or external income may in year, or the forecast of the budget could change requiring an increase in budget for additional funding received to cover additional costs.
iii) Slippage: This indicates whether or not a scheme or project is on schedule. Slippage of expenditure from one year into another will generally indicate overall delays to a project although some projects can ‘catch up’ at a later date. IT is common to have some slippage due to a wide variety of factors affecting capital projects, however substantial amounts of slippage across a number of projects could result in the council losing capital resources (e.g. capital grants) or being unable to manage the cashflow or timing impact of later payments or related borrowing. Wherever possible, the council aims to keep slippage below 5% of the total capital programme.
iv) Reprofiling: Moving a project or scheme budget from one year into another resulting from changes or delays to implementation timetables due to unforeseeable reasons outside the council’s direct control. Reprofiling requests are reviewed to ensure there is no impact on the council’s capital resources before they are recommended to Cabinet.
v) IFRS changes:Accounting adjustments, which are only applied at year-end and are necessary for the council to comply with International Financial Reporting Standards (IFRS) for the Statement of Accounts. This concerns the determination of items of expenditure as either capital or revenue expenditure. Only items meeting the IFRS definition of capital expenditure can be capitalised; expenditure not meeting this definition must be charged to the revenue account.
Families, Children & Wellbeing – Capital Budget Summary
|
Forecast Variance Month 9 |
Unit |
Reported Budget Month 9 |
Reported at Other Committees/ IFRS Changes |
New Schemes |
Variations, Slippages & Reprofiles |
Reported Budget Month 12 |
Provisional Outturn |
|
|
|
£'000 |
£'000 |
£'000 |
£'000 |
£'000 |
£'000 |
£'000 |
|
|
|
|
0 |
Family Help and Protection |
517 |
0 |
0 |
64 |
581 |
581 |
|
|
|
0 |
Education and Learning |
21,152 |
109 |
0 |
(13,900) |
7,361 |
7,361 |
|
|
|
(42) |
Schools |
186 |
0 |
0 |
(103) |
83 |
83 |
|
|
|
0 |
Commissioning and Communities |
140 |
0 |
0 |
(140) |
0 |
0 |
|
|
|
(42) |
Total Families, Children & Wellbeing |
21,995 |
109 |
0 |
(14,079) |
8,025 |
8,025 |
|
|
Details of Variation requests and explanations of significant Forecast Variances, Slippage or Reprofiles are given below:
|
Amount |
Project |
Description |
|
|
Family Help and Protection |
|
|
|
|
Variation |
64 |
Residential Project Ireland Lodge |
Variation to budget of less than £0.100m |
|
Education and Learning |
|
|
|
|
IFRS Changes |
109 |
Devolved Capital Adjustments |
See first page of this appendix for a general explanation of IFRS changes. |
|
Reprofile |
(6,087) |
High Needs Provision Capital |
This budget covers several on going projects within the Education capital programme which was underspent for 25/26. Budget is to be reprofiled into future years pending confirmation of detailed scope to be received from the schools and Education service. |
|
Reprofile |
(5,519) |
New Pupil Places (Basic Need) |
Budget is to be reprofiled into future years pending confirmation of detailed scope to be received from the schools and Education service. |
|
Reprofile |
(1,587) |
Education Capital Maintenance 2025/26 |
Some Education Capital maintenance projects span the 12-month financial year in which they are approved by the committee. Others extend over two to three years due to the complexity and nature of the work. To ensure their completion, the remaining work requires a reprofiling of funds into 2026-27. |
|
Reprofile |
(387) |
Education Capital Maintenance 2024/25 |
Some Education Capital maintenance projects span the 12-month financial year in which they are approved by the committee. Others extend over two to three years due to the complexity and nature of the work. To ensure their completion, the remaining work requires a reprofiling of funds into 2026-27. |
|
Reprofile |
(150) |
Devolved Formula Capital 2025/26 |
Delay due to waiting for schools to reclaim funds for works done. |
|
Reprofile |
(155) |
Various schemes |
Reprofiles of budget
less than £0.100m:
|
|
Variation |
(15) |
High Needs Provision Capital |
Variation to budget of less than £0.100m
|
|
Schools |
|
|
|
|
Reprofile |
(103) |
Cardinal Newman 4G Pitch & Changing Rooms |
Reprofile of budget required to cover the retention payment which has been delayed. |
|
Commissioning and Communities |
|
||
|
Reprofile |
(125) |
East Sussex Credit Union Loan |
The legal due diligence and paperwork to support the variation has taken longer than anticipated and therefore this will be incurred in 2026/27. |
|
Reprofile |
(15) |
Libraries Self-Service Renewal |
Reprofile of budget less than £0.100m |
Homes & Adult Social Care (excluding Housing Revenue Account) – Capital Budget Summary
|
Forecast Variance Month 9 |
Unit |
Reported Budget Month 9 |
Reported at Other Committees/ IFRS Changes |
New Schemes |
Variations, Slippages & Reprofiles |
Reported Budget Month 12 |
Provisional Outturn |
|
|
|
£'000 |
£'000 |
£'000 |
£'000 |
£'000 |
£'000 |
£'000 |
|
|
|
|
0 |
Adult Social Care |
6,630 |
0 |
0 |
(45) |
6,585 |
6,585 |
|
|
|
0 |
Homes & Investment |
2,898 |
0 |
0 |
(988) |
1,910 |
1,910 |
|
|
|
0 |
Housing People Services |
1,002 |
0 |
0 |
(95) |
907 |
907 |
|
|
|
0 |
Total Homes & Adult Social Care |
10,529 |
0 |
0 |
(1,128) |
9,402 |
9,402 |
|
|
Details of Variation requests and explanations of significant Forecast Variances, Slippage or Reprofiles are given below:
|
Detail Type |
Amount |
Project |
Description |
|
Adult Social Care |
|
|
|
|
Reprofile |
(164) |
New Steine Mews – Health and Safety Works |
Reprofile of budget to next year due to additional work and complexity discovered at project outset when works began.
|
|
Reprofile |
10 |
Various schemes |
Reprofile of budget
less than £0.100m:
|
|
Variation |
109 |
Various schemes |
Variations to budget
of less than £0.100m:
|
|
Homes and Investment |
|
|
|
|
Slippage |
(816) |
Disabled Facilities Grants (Better Care Fund) |
The delay in works was primarily due to resourcing issues and prolonged recruitment processes. These vacancies have now been filled and the works are back on track, with the project progressing in line with the revised schedule.
|
|
Reprofile |
(111) |
Housing Needs IT System |
Budget reprofiled for the implementation phase of the project, to complete in April 2027.
|
|
Variation |
(61) |
Various schemes |
Variations to budget
of less than £0.100m:
|
|
Housing People Services |
|
|
|
|
Reprofile |
(494) |
Travellers Site Fund |
Delay to project due to architect and design process taking longer than expected. Work is due to start in June 2026, therefore budget reprofiled to 2026/27 for refurbishment works to the site.
|
|
Variation |
399 |
LDV On-Going Costs - Community Homes (B&HSCH) |
Repairs team is catching up on the backlog, overspend is due to additional work being done in 2025/26 |
City Operations – Capital Budget Summary
|
Forecast Variance Month 9 |
Unit |
Reported Budget Month 9 |
Reported at Other Committees/ IFRS Changes |
New Schemes |
Variations, Slippages & Reprofiles |
Reported Budget Month 12 |
Provisional Outturn |
|
|
|
£'000 |
£'000 |
£'000 |
£'000 |
£'000 |
£'000 |
£'000 |
|
|
|
|
0 |
City Infrastructure |
43,905 |
0 |
0 |
(16,540) |
27,365 |
27,365 |
|
|
|
0 |
Digital Innovation |
5,595 |
0 |
0 |
(1,239) |
4,356 |
4,356 |
|
|
|
0 |
Environment and Culture |
13,909 |
0 |
0 |
(8,075) |
5,834 |
5,834 |
|
|
|
0 |
Environmental Services |
10,152 |
0 |
0 |
(6,560) |
3,592 |
3,592 |
|
|
|
0 |
Place |
10,540 |
0 |
0 |
2,102 |
12,642 |
12,642 |
|
|
|
0 |
Total City Operations |
84,101 |
0 |
0 |
(30,312) |
53,789 |
53,789 |
|
|
Details of Variation requests and explanations of significant Forecast Variances, Slippage or Reprofiles are given below:
|
Amount |
Project |
Description |
|
|
City Infrastructure |
|
|
|
|
Reprofile |
(9,446) |
Brighton Marina to River Adur Works |
Main works only started in January this year because of delays in planning and signing contract. |
|
Reprofile |
(1,837) |
Valley Gardens Phase 3 (LTP) |
Phase 3 remains on track for completion in summer 2026 and total spend across the project lifetime is forecast to be in line with the budget. However, more of the costs will be incurred in 26/27 than previously anticipated. |
|
Reprofile |
(893) |
Real Time Bus Information |
Payments withheld following disputes with operator which have recently been resolved. Remaining spend will be released when equipment testing is passed. Project is running 2 years behind schedule. |
|
Reprofile |
(801) |
Street Lighting Maintenance (LTP) |
Project manager had changed which led to delays with planned works. |
|
Reprofile |
(404) |
Hove Station Footbridge |
Budget was used to cover emergency maintenance works in year, but there is uncertainty about the next steps for this project. |
|
Reprofile |
(398) |
Elm Grove/Queens Park Road |
Works continuing into next year, have been delays in starting this work but these have now been resolved and a new timetable drawn up. |
|
Reprofile |
(330) |
Seafront Heritage Lighting Renewal Programme |
Scope of work is still being reviewed but project is now underway. |
|
Reprofile |
(230) |
Church Street ATF 5 |
Works began in February, so reprofile of remaining budget. |
|
Reprofile |
(176) |
Active Emergency Travel Fund - Tranche 2 |
Scope of work is still being reviewed but project is now underway |
|
Reprofile |
(159) |
School Streets |
Scope of work is still being reviewed but project is now underway |
|
Reprofile |
(103) |
Citywide Strategic Transport Model |
Reprofile of budget required based on consultancy work which hasn’t been completed yet. |
|
Reprofile |
300 |
Bridge Strengthening and Assessment |
Overspend in respect of Dukes Mound arches work being redrawn, which was addressed by sourcing budget from other underspending projects within City Infrastructure and next years LTP allocation. |
|
Reprofile |
(791) |
Various schemes |
Reprofiles of budget
less than £0.100m:
|
|
Slippage |
(1,009) |
Bus Service Improvement Scheme |
Not all project items have been approved to commence, therefore has been reprofiled accordingly. |
|
Slippage |
(332) |
Active Travel A259 |
Works continuing into next year |
|
Slippage |
(290) |
CCTV Expansion & Upgrade |
Works continuing into next year |
|
Slippage |
(278) |
Safer Road Fund Round 3 - A2010 Brighton |
Works continuing into next year |
|
Slippage |
(130) |
Zebra 2 - Zero Emissions Buses |
Project is on target, however, the budget profile had not initially been set in line with expected expenditure. |
|
Slippage |
(126) |
Local Safety Schemes (LTP) |
Budget profile had not been set correctly in line with expected expenditure. |
|
Slippage |
(125) |
Brighton Surface Water Management Assets |
Works continuing into next year |
|
Variation |
(221) |
Integrated Transport Schemes (LTP) |
A variation to the budget due to a combination of Project managers being moved around various projects and Section106 monies being applied. |
|
Variation |
(119) |
Traffic Signal Obsolescence Grant |
Some budget was used to fund other eligible projects. |
|
Variation |
674 |
A259 Kings Road Arches |
This project is going to be in receipt of non Local Transport Plan (LTP) related funding and as such has been sectioned out onto its own code to assist monitoring separately. |
|
Variation |
340 |
Bridge Strengthening and Assessment |
Overspend in respect of Dukes Mound arches work being redrawn, which was addressed by sourcing budget from other underspending projects within City Infrastructure and next year’s LTP allocation. |
|
Variation |
250 |
A270 Wild Park Rainscape |
The final grant claim wasn’t processed till late in the year (after TBM9), and so there is a timing difference to reflect. |
|
Variation |
94 |
Various schemes |
Variations to budget
of less than £0.100m:
|
|
Digital Innovation |
|
||
|
Reprofile |
(440) |
Local Area Network Refresh |
Budget was allocated late in the year, however, further work needs to be undertaken before the project can start, plus Orbis disaggregation has impacted the project. |
|
Reprofile |
(168) |
Various schemes |
Reprofiles of budget less than
£0.100m:
|
|
Slippage |
(172) |
IT&D Projects (Ddat Contingency) - ICT fund |
A contingency fund which is used to help support IT&D projects. The funding for this was used to help offset spend on the Turbocharging project until other sources of funding was found for that project. |
|
Slippage |
(136) |
Customer Digital |
The Customer Digital programme underspent this year due to some vacancies and focus on the Turbocharging Digital Innovation initiative. The programme is continuing and the funds carried forward will support the project in 2026/27. |
|
Slippage |
172 |
Digital Innovation (Turbocharging) |
Funding was temporarily from existing Digital Innovation budgets for 2025/26 until further funding was found for the Turbocharging project. This is monitored as a separate project to other IT schemes to assist the service with planning their main capital programme, therefore the slippage represents the other funding that is still to be found. |
|
Slippage |
(116) |
Various schemes |
Slippage of budget less than
£0.100m:
|
|
Variation |
(421) |
Customer Digital |
Budget amendment to reflect use of Modernisations funds used for revenue costs associated with the project. |
|
Variation |
42 |
Laptop Refresh 2023-25 |
Variation to budget of less than £0.100m
|
|
Environment and Culture |
|
||
|
(6,429) |
Withdean Sports Complex Swimming Pool |
Delays in procurement due to tenders received coming in over budget, partially linked to global economic situation. |
|
|
Reprofile |
(648) |
Moulsecoomb Community Leisure Centre 3G Pitch |
Delays linked to external partners as awaiting discharge of pre planning conditions. |
|
Reprofile |
(133) |
Various schemes |
Reprofile of budget
lessthan £0.100m: |
|
Slippage |
(454) |
Royal Pavilion Estate (Phase 1) |
Complexities of directly managing contractors and lack of information when preparing to carry out work (due to main contractor insolvency in 2023). |
|
Slippage |
(229) |
Brighton Centre Essential Maintenance |
A reprofile of £0.400m was actioned earlier in the year to progress with the VIP hospitality at the Brighton Centre. However, due to Brighton Centre events diary being full, VIP Hospitality was unable to be completed in year and so project will continue into 26/27.
|
|
Slippage |
(162) |
Bear Road Messroom |
Project delayed in year due to capacity to deliver project within 25/26. Project will continue into 26/27.
|
|
Slippage |
(116) |
Floral Clock |
Project delayed in year due to capacity to deliver project within 25/26. Project will continue into 26/27. |
|
Slippage |
(407) |
Various schemes |
Reprofiles of budget less than
£0.100m:
|
|
Variation |
354 |
Playground Refurbishment programme 2021-2025 |
Use of other Parks Capital Budgets and identified S106 receipts to support Playground Refurbishment Programme.
|
|
Variation |
149 |
Various schemes |
Variations to budget
of less than £0.100m:
|
|
Environmental Services |
|
|
|
|
(2,625) |
Procurement of Vehicles |
Review of vehicle approach to waste collection and implementation of food waste project in year delayed the procurement of new vehicles. Large vehicle orders were made in the year, though have yet to be delivered. A consolidated vehicle replacement programme to bring the age of fleet back on track was agreed at May 2025 Cabinet.
|
|
|
Reprofile |
(1,808) |
Hollingdean Depot - EV charging installation |
A requirement to reapply for the grant and an ongoing review of the project and how it is delivered has caused delays to the project. |
|
Reprofile |
(1,631) |
Hollingdean Depot Office Accommodation |
An ongoing review of the project and how it is delivered has caused delays. |
|
Reprofile |
(174) |
Weekly Food Waste Collections Capital Grant |
Some elements of the introduction to food waste collections relating to containers and associated with vehicle modification has caused delay.
|
|
Reprofile |
137 |
Public Conveniences |
Planned action to delay Phase 3 spend until 2026/27 and reprofile budget into future years was achieved, however, remaining built up retention payments for Phase 2 required payment.
|
|
Reprofile |
(39) |
Various schemes |
Reprofiles of budget
less than £0.100m:
|
|
Slippage |
(420) |
Hove HWRS Fire Suppression System |
Internal approval delays and legal review took longer than anticipated. This has now progressed and spend is still due in 2026/27.
|
|
Place |
|
|
|
|
Reprofile |
(868) |
King Alfred Leisure Centre Regeneration Project |
Reprofile of budget due to projected cashflow differing from the initial projection including projections from our partner (Alliance). |
|
Reprofile |
(49) |
King Alfred Swimming Pool Redevelopment |
Reprofile of budget less than £0.100m |
|
Reprofile |
598 |
New England House |
Costs brought forward due to requirement to empty building for Health and Safety reasons and compensation to tenants. |
|
Reprofile |
775 |
Madeira Terraces Regeneration - Project Support |
Reprofiling of budget from future years due to complexities involved with project delivery including significant prolongation related to issues regarding the testing of the cast iron structure. |
|
Slippage |
(460) |
Madeira Terraces Crowd Funding Contribution |
Slippage of budget to next year as this funding will now be used at a different point in the project programme. |
|
Variation |
1,547 |
Contribution to Housing JV |
Change to project cash-flow and loan repayment time-scales, where loans will be repaid during 2026/27 |
|
Variation |
227 |
Madeira Terraces Regeneration - Project Support |
Additional grant funding utilised to help offset some of the additional expenditure incurred in 2025/26 and reduce the amount of budget needed to be reprofiled back from 2026/27 to cover it. |
|
Variation |
200 |
Black Rock Enabling Works |
Overspend relates to additional costs associated with project final account. |
|
Variation |
132 |
Various schemes |
Variations to budget
of less than £0.100m:
|
Central Hub – Capital Budget Summary
|
Forecast Variance Month 9 |
Unit |
Reported Budget Month 9 |
Reported at Other Committees/ IFRS Changes |
New Schemes |
Variations, Slippages & Reprofiles |
Reported Budget Month 12 |
Provisional Outturn |
|
|
|
£'000 |
£'000 |
£'000 |
£'000 |
£'000 |
£'000 |
£'000 |
|
|
|
|
0 |
Finance and Property |
20,013 |
0 |
0 |
(15,036) |
4,977 |
4,977 |
|
|
|
0 |
People and Innovation |
123 |
0 |
0 |
(27) |
96 |
96 |
|
|
|
0 |
Welfare Revs & Business Supp |
1,345 |
0 |
0 |
(1,050) |
295 |
295 |
|
|
|
0 |
Total Central Hub |
21,481 |
0 |
0 |
(16,113) |
5,368 |
5,368 |
|
|
Details of Variation requests and explanations of significant Forecast Variances, Slippage or Reprofiles are given below:
|
Detail Type |
Amount |
Project |
Description |
|
|
|
||
|
Reprofile |
(10,687) |
Moulsecoomb Hub and Housing – Workstyles 4 |
Delays to the project due to some elements that required redesign post-tender principle due to the brief of delivery partners changing. The main issue was the discovery of a WW2 air raid shelter which needed to be documented and assessed by the County Archaeologist. This effectively delayed work on the northern part of the site where the Hub is going and prevented drainage runs through from the north of the site which have therefore shifted to the south (where three residential blocks are cited), and works will begin on retaining structures, cut and fill, and pilling for the first residential blocks. |
|
Reprofile |
(779) |
Workstyles Phase 4 |
New insights emerged after the programme started which resulted in reprioritisation of milestones focusing first on activities linked to savings delivery. |
|
Reprofile |
(595) |
Carbon Reduction Measures to Operational Buildings |
Tender exercise currently underway for LED lighting retrofit project across civic and social care sites. |
|
Reprofile |
(195) |
Wild Park Café PMB |
The project is still ongoing. An unexpected delay with information from the Structural Engineer impacted on works programme. Works are planned to take place this year 2026/27 subject to other relevant approvals. |
|
Reprofile |
(195) |
2025/26 Asbestos Programme |
An unexpected delay of resourcing recruitment and procuring accredited contractors has impacted delivery speed of the project. |
|
Reprofile |
(158) |
Hollingdean Depot Health & Safety |
An unexpected delay of resourcing recruitment and procuring accredited contractors has impacted delivery speed of the project. |
|
Reprofile |
(125) |
26 King Street |
Terms still not yet agreed with the current tenant for the surrender of the lease on the property |
|
Reprofile |
(116) |
Imperial Arcade/Arcade Buildings Works |
Reprofile due to delays caused by transition of commercial managing agent and restrictions of when scaffolding could be put up. |
|
Reprofile |
(147) |
Various schemes |
Reprofiles of budget
less than £0.100m:
|
|
Slippage |
(391) |
Workspace Innovation |
Works still ongoing on a phased approach to avoid significant disturbances to teams. Budget to be reprofiled in future financial years. |
|
Slippage |
(272) |
Commercial Asset Investment Fund |
Slippage caused by a lack of proactive identification of projects for investment. |
|
Slippage |
(238) |
Hove Town Hall PMB |
There are ongoing maintenance works planned at Hove Town Hall in 2026/27 to enhance the building to accommodate the increased use, as the building has become the main corporate operational building following the relocation of services from Bartholomew House. |
|
Slippage |
(220) |
BTH - PMB contribution to refurbishment |
There are ongoing maintenance works at Brighton Town Hall. Further planned works were paused till outcome of recently conducted condition survey with planned preventative maintenance (PPM) recommendations. PPM recommendations have been received hence further works will continue this year 2026/27 subject to other relevant approvals. |
|
Slippage |
(144) |
Corporate Fire Risk Assessments |
Fire Risk Assessments (FRA) and FRA-related works are continuous across various buildings within the Council portfolio to maintain statutory compliance. Some FRA compartmentation works will be carried out in 2026/27 following assessment carried out last year and new assessments due this year. |
|
Slippage |
(125) |
Access Improvements to Corporate Buildings |
Access Improvement works are continuous across various buildings within the Council portfolio to maintain statutory compliance. Some works will be carried out in 2026/27 following assessment carried out last year and new assessments due this year. |
|
Slippage |
(104) |
Moulsecoomb Community Leisure Centre PMB |
Project paused due to resource capacity. Works are planned to take place this year 2026/27 subject to other relevant approvals. |
|
Slippage |
(100) |
Solar Panels Corporate Buildings |
Slippage to fund release of retention monies due at end of defects period for trance of Solar PV commissioned in 2024/25, and pending maintenance of Solar PV arrays installed in 2020/21. Quotation to be sought in 2026/27. |
|
Slippage |
(697) |
Various schemes |
Slippage of budget
less than £0.100m:
|
|
Variation |
380 |
Commercial Property Portfolio Repairs |
This is used to forward fund costs in relation to dilapidations on the capital portfolio. Those costs relate to both professional fees and repairs. The costs incurred are included in dilapidation claims against the outgoing tenant and will be repaid. There is a time delay in incurring costs and receiving settlements and it is rare that a settlement is received in the same year that the costs are incurred. This tends to happen every financial year. |
|
Variation |
(163) |
Solar Panels Corporate Buildings |
Variation to budget as some installations originally planned for install in 2024/25 were omitted from the original contract due to planning issues.
|
|
Variation |
35 |
Various schemes |
Variations to budget
of less than £0.100m:
|
|
People and Innovation |
|
|
|
|
Reprofile |
(27) |
Replacement Learning Management System |
Reprofile of budget less than £0.100m |
|
Welfare Revs & Business Support |
|
||
|
Slippage |
(1,050) |
Corporate Systems Improvement |
Works are still ongoing on a phased approach. However, budget needs to be profiled across future years to reflect expected expenditure. |
Homes & Adult Social Care (Housing Revenue Account HRA) – Capital Budget Summary
|
Forecast Variance Month 9 |
Unit |
Reported Budget Month 9 |
Reported at Other Committees/ IFRS Changes |
New Schemes |
Variations, Slippages & Reprofiles |
Reported Budget Month 12 |
Provisional Outturn |
Provisional Variance |
Provisional Variance |
|
£'000 |
£'000 |
£'000 |
£'000 |
£'000 |
£'000 |
£'000 |
£'000 |
% |
|
|
(35) |
Housing Regeneration |
51,484 |
(1,177) |
0 |
(1,657) |
48,650 |
48,591 |
(59) |
-0.1% |
|
(7,637) |
Homes & Investment |
52,113 |
0 |
0 |
(3,117) |
48,996 |
44,052 |
(4,944) |
-10.1% |
|
(7,672) |
Total Homes & Adult Social Care - HRA |
103,597 |
(1,177) |
0 |
(4,774) |
97,646 |
92,643 |
(5,003) |
-5.1% |
Details of Variation requests and explanations of significant Forecast Variances, Slippage or Reprofiles are given below:
|
Detail Type |
Amount |
Project |
Description |
|
Housing Regeneration |
|
||
|
IFRS Changes |
(800) |
Home Purchase Scheme |
See first page of this appendix for a general explanation of IFRS changes. In this case the adjustment is in relation to the appropriation of two properties from the General Fund to the HRA .
|
|
IFRS Changes |
(377) |
Portslade Village Centre |
See first page of this appendix for a general explanation of IFRS changes. In this case the adjustment is in relation to the appropriation of two properties from the General Fund to the HRA .
|
|
Reprofile |
(1,564) |
LPS Project |
The approved budget needs to be reprofiled to match the actual spend. |
|
Reprofile |
(1,507) |
Moulsecoomb Hub - Housing |
The approved budget needs to be reprofiled to match the actual spend. |
|
Reprofile |
(959) |
Small Sites Delivery (Converting Spaces in Existing Buildings) |
The approved budget needs to be reprofiled to match the actual spend. |
|
Reprofile |
(380) |
Hollingbury Library |
The approved budget needs to be reprofiled to match the actual spend. |
|
Reprofile |
(213) |
Housing Joint Venture Purchase |
The approved budget needs to be reprofiled to match the actual spend. |
|
Reprofile |
(143) |
Palace Place Redevelopment |
The approved budget needs to be reprofiled to match the actual spend. |
|
Reprofile |
2,655 |
House Purchase Scheme |
Budget to be reprofiled from 2026/27 to reflect updated spend profile. |
|
Reprofile |
(136) |
Various schemes |
Reprofiles of budget
less than £0.100m:
|
|
Variation |
237 |
Feasibility & Design - Housing Investment |
Increase in budget required to reflect the feasibility costs of new supply schemes. |
|
Variation |
137 |
Hereford Court |
Increase in budget required to reflect the actual spend incurred to date.
|
|
Variation |
216 |
Various schemes |
Variations to budget
of less than £0.100m:
|
|
Variance |
(59) |
Various schemes |
Variances of less
than £0.100m:
|
|
Homes & Investment |
|
|
|
|
Reprofile |
(2,202) |
Structural Repairs |
The major capital works projects are subject to review and authorisation of the Building Safety Regulations (BSR). The Building Safety Act requirements continued to impact on delivery timescales to projects as consideration needs to be given to other works, wider than just the capital works, and this has impacted getting on-site. |
|
Reprofile |
(1,348) |
EICR Compliance Programme |
The underspend is mainly due to delays in mobilising specialist contractors to deliver rising and lateral mains replacement works in the high rise blocks, resulting in planned expenditure being deferred. In addition, electrical costs associated with the kitchen replacement programme have been transferred to the Kitchens budget, which has also contributed to the underspend. |
|
Reprofile |
(994) |
Fire Safety |
Reprofile of budget required to fund anticipated replacement of fire doors and completion of passive fire works, which were not part of the original 2026/27 budget. |
|
Reprofile |
(500) |
Doors |
Budget required for replacement of doors at senior housing schemes, including the installation of assisted door openers. |
|
Reprofile |
(245) |
Citywide Loft Conversions & Extensions Projects |
Revised timelines for 2 projects meaning that works were not started and completion will now be in 2026/27. |
|
Reprofile |
(180) |
Windows |
Budget required to undertake timber window replacement in 2026/27. |
|
Variation |
477 |
Minor Capital Works |
The Minor Capital Works team has exceeded its budget primarily due to gaps within the planned works programmes. A few scheduled projects have been delayed, resulting in the Repairs service taking on a higher volume of work than originally forecast. In addition, a number of ad hoc referrals that should ordinarily be absorbed by the planned works programmes could not be accommodated causing further increasing pressure on the Minor Capital Works budget. |
|
Variation |
355 |
Condensation & Damp Works |
Spend reflects increased demand and the need to undertake more extensive remedial works to meet the requirements of Awaab's Law. Additional investment has been required to resolve identified damp and mould hazards within statutory timescales to ensure legal compliance and protect resident health. Forecasting spend has been challenging, as investment is driven by responsive tenant reports and emerging issues rather than a planned improvement programme. |
|
Variation |
348 |
Gutter Clearance |
The profiling of works completed against this cyclical programme has resulted in more properties being completed this financial year, than originally planned, this means that the programme is ahead of schedule going into 2026/27. |
|
Variation |
255 |
Disrepair Capital Works |
Spend reflects an increased number of cases completed this financial year, including a higher proportion of complex and high cost works. Following approval of a contractor waiver, expenditure has been accelerated to reduce legal costs and health and safety risk. Forecasting expenditure remains challenging, as the timing, scale and scope of works are largely dictated by external legal action rather than planned investment. |
|
Variation |
247 |
Cold Water Tanks |
Spend exceeded the budget for 2025/26, coinciding with a period of accelerated water compliance activity following the appointment of a Consultant Water Safety Manager. The consultant was given a broad remit to progress remedial actions at pace and as a result the programme delivered significant compliance improvements and risk reduction which involved a level of investment greater than originally anticipated. |
|
Variation |
236 |
Roofing |
Additional roof replacement carried out, compared to original planned programme. |
|
Variation |
212 |
Kitchens |
Higher than budgeted spend, primarily reflects a decision to reallocate the cost of associated electrical upgrades to the Kitchens capital budget, which was originally profiled within the Electrical Testing and Rewire programme. In addition, there has been an increase in ad hoc referrals arising from Responsive Repairs and Empty Homes. A higher number of kitchens have been identified as being beyond economical repair or not meeting required standards during day to day repairs and void works, necessitating full replacement rather than planned renewal. This has resulted in additional unplanned expenditure being incurred within the current financial year. Spend was necessary to ensure properties are maintained to a safe and lettable standard and to minimise repeat repairs. |
|
Variation |
108 |
Bathrooms |
Spend reflects an increase in ad hoc referrals arising from Responsive Repairs and Empty Homes. A higher number of bathrooms have been identified as being beyond economical repair or not meeting required standards during day to day repairs and void works, necessitating full replacement rather than planned renewal. This has resulted in additional unplanned expenditure being incurred within the current financial year. Spend was necessary to ensure properties are maintained to a safe and lettable standard and to minimise repeat repairs. |
|
Variation |
114 |
Various schemes |
Variations to budget
of less than £0.100m:
|
|
Variance |
(1,149) |
External Decorations & Repairs |
There was a reduced spend against this programme this financial year owing to the contractor going into administration and the timescales for all new projects impacting on delivery. |
|
Variance |
(1,055) |
Doors |
This programme was impacted by timescales in the assessment of building safety regulator applications and a detailed review of the priority of works to blocks as part of the wider fire safety programmes across the housing stock. |
|
Variance |
(891) |
Windows |
Revised programme of works this financial year largely as a result of procurement timelines for the delivery of timber windows and also in relation to where works were expected to be jointly undertaken with External Decorations programme. |
|
Variance |
(686) |
Lifts Refurbishment |
There were difficulties with the contractor resulting in revised timescales in agreeing capital works for lift replacements. All sites continued to offer a reliable service and appropriate repairs carried out where needed. |
|
Variance |
(334) |
Asbestos Removal Programme |
There was an underspend this financial year. Work is underway to develop a programme for future years. |
|
Variance |
(216) |
Solar PV City Wide |
The install plan for 2025/26 was ambitious and a significant number of installs have been completed, however installs were less than the intended levels due to a number of factors including; access and resident engagement and diversion of resources to remove and re-install historic systems to enable roof repairs and replacements. Overall the programme is on track to deliver the high level target of 1,000 installs overall by the end of the contract in August 2026. |
|
Variance |
(179) |
Sheltered Schemes Equipment |
A revised timeline in delivery of works to facilitate the switch-over from analogue to digital resulted in an underspend compared to budget assumptions. |
|
Variance |
(434) |
Various schemes |
Variances less than
£0.100m:
|