Council finances · Council services and finances
Council finances: did the council spend more than it had?
In 2023/24, Portsmouth City Council added £23.3m to reserves. That is the movement in its general and earmarked reserves, which includes planned transfers, so it is not a profit or a loss. Ten years of results are below, beside Southampton City Council and Chichester District Council. They are different kinds of council, so whole-council spending is never ranked.
2023/24 is the latest year with final figures for all three councils. Newer years are shown but marked not yet final. Figures from the Ministry of Housing, Communities and Local Government, checked 2026-11-11. Money is in £ millions unless stated.
The annual result
Choose a council and a year. Each panel shows how the gap between spending and funding was covered, the reserves left, the result against the approved budget where the council reports it, and what the statutory accounts show. A balanced budget after using reserves does not mean there was no pressure.
Portsmouth City Council · Unitary authority
All local-authority services for the city, including education, social care, highways, waste collection and disposal, housing (with a Housing Revenue Account) and public health.
2015/16
How the gap was covered
Added £9.3m to reserves
Movement in general and other earmarked reserves. More was put into reserves than taken out. Planned transfers to earmarked reserves count, so this is not necessarily a surplus.
Reserves at 31 March
£12.7m general
Plus £106.6m earmarked for stated purposes. Excludes schools, ring-fenced and housing-landlord reserves.
Against the approved budget
Not obtained
The council’s own budget outturn report was not read for this year (management budget outturn report not acquired). Nothing is estimated.
What the statutory accounts show
Not obtained
Not obtained for this year (not acquired). Audit status not read.
2016/17
How the gap was covered
Added £23.0m to reserves
Movement in general and other earmarked reserves. More was put into reserves than taken out. Planned transfers to earmarked reserves count, so this is not necessarily a surplus.
Reserves at 31 March
£15.5m general
Plus £126.8m earmarked for stated purposes. Excludes schools, ring-fenced and housing-landlord reserves.
Against the approved budget
Not obtained
The council’s own budget outturn report was not read for this year (management budget outturn report not acquired). Nothing is estimated.
What the statutory accounts show
Accounting surplus £105.8m
An accounting result including depreciation, pension and valuation adjustments. It is not a cash loss. Audit: auditor report not in document (audited).
2017/18
How the gap was covered
Added £21.6m to reserves
Movement in general and other earmarked reserves. More was put into reserves than taken out. Planned transfers to earmarked reserves count, so this is not necessarily a surplus.
Reserves at 31 March
£17.1m general
Plus £146.8m earmarked for stated purposes. Excludes schools, ring-fenced and housing-landlord reserves.
Against the approved budget
Not obtained
The council’s own budget outturn report was not read for this year (management budget outturn report not acquired). Nothing is estimated.
What the statutory accounts show
Accounting surplus £39.2m
An accounting result including depreciation, pension and valuation adjustments. It is not a cash loss. Audit: auditor report not in document (audited).
Restated. Unallocated (general) reserve at 31 March: first reported £17.1m, the next year opens at £20.6m. Other earmarked reserves at 31 March: first reported £146.8m, the next year opens at £150.5m.
2018/19
How the gap was covered
Added £17.2m to reserves
Movement in general and other earmarked reserves. More was put into reserves than taken out. Planned transfers to earmarked reserves count, so this is not necessarily a surplus.
Reserves at 31 March
£23.0m general
Plus £165.3m earmarked for stated purposes. Excludes schools, ring-fenced and housing-landlord reserves.
Against the approved budget
Not obtained
The council’s own budget outturn report was not read for this year (management budget outturn report not acquired). Nothing is estimated.
What the statutory accounts show
Accounting deficit £17.7m
An accounting result including depreciation, pension and valuation adjustments. It is not a cash loss. Audit: auditor report not in document (audited).
Restated. Other earmarked reserves at 31 March: first reported £165.3m, the next year opens at £165.3m.
2019/20
How the gap was covered
Added £11.9m to reserves
Movement in general and other earmarked reserves. More was put into reserves than taken out. Planned transfers to earmarked reserves count, so this is not necessarily a surplus.
Reserves at 31 March
£23.0m general
Plus £177.2m earmarked for stated purposes. Excludes schools, ring-fenced and housing-landlord reserves.
Against the approved budget
Not obtained
The council’s own budget outturn report was not read for this year (management budget outturn report not acquired). Nothing is estimated.
What the statutory accounts show
Accounting deficit £14.1m
An accounting result including depreciation, pension and valuation adjustments. It is not a cash loss. Audit: auditor report not in document (audited).
2020/21
How the gap was covered
Added £50.1m to reserves
Movement in general and other earmarked reserves. More was put into reserves than taken out. Planned transfers to earmarked reserves count, so this is not necessarily a surplus.
Reserves at 31 March
£23.4m general
Plus £226.9m earmarked for stated purposes. Excludes schools, ring-fenced and housing-landlord reserves.
Against the approved budget
Not obtained
The council’s own budget outturn report was not read for this year (management budget outturn report not acquired). Nothing is estimated.
What the statutory accounts show
Accounting surplus £21.9m
An accounting result including depreciation, pension and valuation adjustments. It is not a cash loss. Audit: auditor report not in document (audited).
Restated. Other earmarked reserves at 31 March: first reported £226.9m, the next year opens at £222.4m.
2021/22
How the gap was covered
Used £32.1m from reserves
Movement in general and other earmarked reserves. Spending was greater than the funding planned for the year, so reserves were drawn on.
Reserves at 31 March
£21.4m general
Plus £192.2m earmarked for stated purposes. Excludes schools, ring-fenced and housing-landlord reserves.
Against the approved budget
Not obtained
The council’s own budget outturn report was not read for this year (management budget outturn report not acquired). Nothing is estimated.
What the statutory accounts show
Accounting surplus £44.4m
An accounting result including depreciation, pension and valuation adjustments. It is not a cash loss. Audit: unmodified (audited).
Restated. Other earmarked reserves at 31 March: first reported £192.2m, the next year opens at £202.6m.
2022/23
How the gap was covered
Used £20.0m from reserves
Movement in general and other earmarked reserves. Spending was greater than the funding planned for the year, so reserves were drawn on.
Reserves at 31 March
£21.5m general
Plus £182.5m earmarked for stated purposes. Excludes schools, ring-fenced and housing-landlord reserves.
Against the approved budget
Not obtained
The council’s own budget outturn report was not read for this year (management budget outturn report not acquired). Nothing is estimated.
What the statutory accounts show
Accounting surplus £54.3m
An accounting result including depreciation, pension and valuation adjustments. It is not a cash loss. Audit: disclaimer (audited).
2023/24
How the gap was covered
Added £23.3m to reserves
Movement in general and other earmarked reserves. More was put into reserves than taken out. Planned transfers to earmarked reserves count, so this is not necessarily a surplus.
Reserves at 31 March
£21.4m general
Plus £205.9m earmarked for stated purposes. Excludes schools, ring-fenced and housing-landlord reserves.
Against the approved budget
Not obtained
The council’s own budget outturn report was not read for this year (management budget outturn report not acquired). Nothing is estimated.
What the statutory accounts show
Accounting surplus £5.4m
An accounting result including depreciation, pension and valuation adjustments. It is not a cash loss. Audit: disclaimer (audited).
Restated. Other earmarked reserves at 31 March: first reported £205.9m, the next year opens at £211.6m.
2024/25 (not yet final)
How the gap was covered
Added £13.1m to reserves
Movement in general and other earmarked reserves. More was put into reserves than taken out. Planned transfers to earmarked reserves count, so this is not necessarily a surplus.
Reserves at 31 March
£22.0m general
Plus £224.1m earmarked for stated purposes. Excludes schools, ring-fenced and housing-landlord reserves.
Against the approved budget
Not obtained
The council’s own budget outturn report was not read for this year (management budget outturn report not acquired). Nothing is estimated.
What the statutory accounts show
Not obtained
Not obtained for this year (not acquired). Audit: not read (audited).
Not yet final. third release, not yet final outturn. Later releases can change these figures.
Restated. Other earmarked reserves at 31 March: first reported £224.1m, the next year opens at £224.1m.
2025/26 (not yet final)
How the gap was covered
Added £28.5m to reserves
Movement in general and other earmarked reserves. More was put into reserves than taken out. Planned transfers to earmarked reserves count, so this is not necessarily a surplus.
Reserves at 31 March
£22.1m general
Plus £252.4m earmarked for stated purposes. Excludes schools, ring-fenced and housing-landlord reserves.
Against the approved budget
Not obtained
The council’s own budget outturn report was not read for this year (management budget outturn report not acquired). Nothing is estimated.
What the statutory accounts show
Not obtained
Not obtained for this year (not acquired). Audit: not read (draft-unaudited).
Not yet final. first release, not yet final outturn. Later releases can change these figures.
Reserves used or added each year (£m)
Below the line: reserves were used to cover the gap. Above: added to reserves.
General (unallocated) reserve at 31 March (£m)
The council’s cushion against shocks.
Other earmarked reserves at 31 March (£m)
Set aside for stated purposes, so not all of it is free to spend.
Accounting (surplus)/deficit (£m)
An accounting result, not cash. Years without a bar were not obtained.
Southampton City Council · Unitary authority
All local-authority services for the city, including education, social care, highways, waste collection and disposal, housing (with a Housing Revenue Account) and public health.
2015/16
How the gap was covered
Added £5.1m to reserves
Movement in general and other earmarked reserves. More was put into reserves than taken out. Planned transfers to earmarked reserves count, so this is not necessarily a surplus.
Reserves at 31 March
£12.8m general
Plus £63.9m earmarked for stated purposes. Excludes schools, ring-fenced and housing-landlord reserves.
Against the approved budget
Not obtained
The council’s own budget outturn report was not read for this year (management budget outturn report not acquired). Nothing is estimated.
What the statutory accounts show
Not obtained
Not obtained for this year (cies layout not recognised). Audit: unmodified (final).
2016/17
How the gap was covered
Added £3.0m to reserves
Movement in general and other earmarked reserves. More was put into reserves than taken out. Planned transfers to earmarked reserves count, so this is not necessarily a surplus.
Reserves at 31 March
£11.2m general
Plus £68.5m earmarked for stated purposes. Excludes schools, ring-fenced and housing-landlord reserves.
Against the approved budget
Not obtained
The council’s own budget outturn report was not read for this year (management budget outturn report not acquired). Nothing is estimated.
What the statutory accounts show
Accounting surplus £47.6m
An accounting result including depreciation, pension and valuation adjustments. It is not a cash loss. Audit: auditor report not in document (final).
Restated. Unallocated (general) reserve at 31 March: first reported £11.2m, the next year opens at £11.3m.
2017/18
How the gap was covered
Added £13.5m to reserves
Movement in general and other earmarked reserves. More was put into reserves than taken out. Planned transfers to earmarked reserves count, so this is not necessarily a surplus.
Reserves at 31 March
£11.3m general
Plus £82.0m earmarked for stated purposes. Excludes schools, ring-fenced and housing-landlord reserves.
Against the approved budget
Not obtained
The council’s own budget outturn report was not read for this year (management budget outturn report not acquired). Nothing is estimated.
What the statutory accounts show
Accounting surplus £26.5m
An accounting result including depreciation, pension and valuation adjustments. It is not a cash loss. Audit: unmodified (final).
2018/19
How the gap was covered
Added £2.4m to reserves
Movement in general and other earmarked reserves. More was put into reserves than taken out. Planned transfers to earmarked reserves count, so this is not necessarily a surplus.
Reserves at 31 March
£10.1m general
Plus £85.7m earmarked for stated purposes. Excludes schools, ring-fenced and housing-landlord reserves.
Against the approved budget
Not obtained
The council’s own budget outturn report was not read for this year (management budget outturn report not acquired). Nothing is estimated.
What the statutory accounts show
Accounting deficit £14.6m
An accounting result including depreciation, pension and valuation adjustments. It is not a cash loss. Audit: unmodified (final).
2019/20
How the gap was covered
Added £6.9m to reserves
Movement in general and other earmarked reserves. More was put into reserves than taken out. Planned transfers to earmarked reserves count, so this is not necessarily a surplus.
Reserves at 31 March
£10.1m general
Plus £92.6m earmarked for stated purposes. Excludes schools, ring-fenced and housing-landlord reserves.
Against the approved budget
Not obtained
The council’s own budget outturn report was not read for this year (management budget outturn report not acquired). Nothing is estimated.
What the statutory accounts show
Accounting deficit £31.9m
An accounting result including depreciation, pension and valuation adjustments. It is not a cash loss. Audit: unmodified (final).
2020/21
How the gap was covered
Added £36.1m to reserves
Movement in general and other earmarked reserves. More was put into reserves than taken out. Planned transfers to earmarked reserves count, so this is not necessarily a surplus.
Reserves at 31 March
£10.1m general
Plus £128.7m earmarked for stated purposes. Excludes schools, ring-fenced and housing-landlord reserves.
Against the approved budget
Not obtained
The council’s own budget outturn report was not read for this year (management budget outturn report not acquired). Nothing is estimated.
What the statutory accounts show
Accounting surplus £15.4m
An accounting result including depreciation, pension and valuation adjustments. It is not a cash loss. Audit: unmodified (final).
Restated. Other earmarked reserves at 31 March: first reported £128.7m, the next year opens at £128.7m.
2021/22
How the gap was covered
Used £34.0m from reserves
Movement in general and other earmarked reserves. Spending was greater than the funding planned for the year, so reserves were drawn on.
Reserves at 31 March
£10.1m general
Plus £94.8m earmarked for stated purposes. Excludes schools, ring-fenced and housing-landlord reserves.
Against the approved budget
Not obtained
The council’s own budget outturn report was not read for this year (management budget outturn report not acquired). Nothing is estimated.
What the statutory accounts show
Accounting deficit £47.5m
An accounting result including depreciation, pension and valuation adjustments. It is not a cash loss. Audit: unmodified (final).
2022/23
How the gap was covered
Used £47.5m from reserves
Movement in general and other earmarked reserves. Spending was greater than the funding planned for the year, so reserves were drawn on.
Reserves at 31 March
£10.1m general
Plus £47.3m earmarked for stated purposes. Excludes schools, ring-fenced and housing-landlord reserves.
Against the approved budget
Not obtained
The council’s own budget outturn report was not read for this year (management budget outturn report not acquired). Nothing is estimated.
What the statutory accounts show
Accounting deficit £97.2m
An accounting result including depreciation, pension and valuation adjustments. It is not a cash loss. Audit: disclaimer (audited).
2023/24
How the gap was covered
Used £11.8m from reserves
Movement in general and other earmarked reserves. Spending was greater than the funding planned for the year, so reserves were drawn on.
Reserves at 31 March
£10.1m general
Plus £35.5m earmarked for stated purposes. Excludes schools, ring-fenced and housing-landlord reserves.
Against the approved budget
Not obtained
The council’s own budget outturn report was not read for this year (management budget outturn report not acquired). Nothing is estimated.
What the statutory accounts show
Accounting deficit £187.1m
An accounting result including depreciation, pension and valuation adjustments. It is not a cash loss. Audit: disclaimer (audited).
2024/25 (not yet final)
How the gap was covered
Added £6.4m to reserves
Movement in general and other earmarked reserves. More was put into reserves than taken out. Planned transfers to earmarked reserves count, so this is not necessarily a surplus.
Reserves at 31 March
£12.0m general
Plus £39.9m earmarked for stated purposes. Excludes schools, ring-fenced and housing-landlord reserves.
Against the approved budget
Not obtained
The council’s own budget outturn report was not read for this year (management budget outturn report not acquired). Nothing is estimated.
What the statutory accounts show
Not obtained
Not obtained for this year (not acquired). Audit: not read (draft-unaudited).
Not yet final. third release, not yet final outturn. Later releases can change these figures.
2025/26 (not yet final)
How the gap was covered
Added £22.4m to reserves
Movement in general and other earmarked reserves. More was put into reserves than taken out. Planned transfers to earmarked reserves count, so this is not necessarily a surplus.
Reserves at 31 March
£12.4m general
Plus £61.9m earmarked for stated purposes. Excludes schools, ring-fenced and housing-landlord reserves.
Against the approved budget
Not obtained
The council’s own budget outturn report was not read for this year (management budget outturn report not acquired). Nothing is estimated.
What the statutory accounts show
Not obtained
Not obtained for this year (not acquired). Audit status not read.
Not yet final. first release, not yet final outturn. Later releases can change these figures.
Reserves used or added each year (£m)
Below the line: reserves were used to cover the gap. Above: added to reserves.
General (unallocated) reserve at 31 March (£m)
The council’s cushion against shocks.
Other earmarked reserves at 31 March (£m)
Set aside for stated purposes, so not all of it is free to spend.
Accounting (surplus)/deficit (£m)
An accounting result, not cash. Years without a bar were not obtained.
Chichester District Council · District council (lower tier)
District services only: for example planning, waste collection, housing and homelessness, leisure, parks and licensing. West Sussex County Council, not Chichester District Council, provides education, social care, highways, libraries and waste disposal; its budget is not apportioned here. Chichester City Council is a separate, much smaller parish-level body and is not covered.
2015/16
How the gap was covered
Added £5.3m to reserves
Movement in general and other earmarked reserves. More was put into reserves than taken out. Planned transfers to earmarked reserves count, so this is not necessarily a surplus.
Reserves at 31 March
£11.9m general
Plus £28.0m earmarked for stated purposes. Excludes schools, ring-fenced and housing-landlord reserves.
Against the approved budget
Not obtained
The council’s own budget outturn report was not read for this year (management budget outturn report not acquired). Nothing is estimated.
What the statutory accounts show
Accounting deficit £4.4m
An accounting result including depreciation, pension and valuation adjustments. It is not a cash loss. Audit: unmodified (audited).
Restated. Unallocated (general) reserve at 31 March: first reported £11.9m, the next year opens at £12.0m. Other earmarked reserves at 31 March: first reported £28.0m, the next year opens at £28.0m.
2016/17
How the gap was covered
Added £3.8m to reserves
Movement in general and other earmarked reserves. More was put into reserves than taken out. Planned transfers to earmarked reserves count, so this is not necessarily a surplus.
Reserves at 31 March
£12.3m general
Plus £31.4m earmarked for stated purposes. Excludes schools, ring-fenced and housing-landlord reserves.
Against the approved budget
Not obtained
The council’s own budget outturn report was not read for this year (management budget outturn report not acquired). Nothing is estimated.
What the statutory accounts show
Accounting deficit £2.7m
An accounting result including depreciation, pension and valuation adjustments. It is not a cash loss. Audit: unmodified (audited).
2017/18
How the gap was covered
Used £4.6m from reserves
Movement in general and other earmarked reserves. Spending was greater than the funding planned for the year, so reserves were drawn on.
Reserves at 31 March
£14.9m general
Plus £24.1m earmarked for stated purposes. Excludes schools, ring-fenced and housing-landlord reserves.
Against the approved budget
Not obtained
The council’s own budget outturn report was not read for this year (management budget outturn report not acquired). Nothing is estimated.
What the statutory accounts show
Not obtained
Not obtained for this year (cies page not found). Audit: auditor report not in document (audited).
Restated. Unallocated (general) reserve at 31 March: first reported £14.9m, the next year opens at £14.9m. Other earmarked reserves at 31 March: first reported £24.1m, the next year opens at £24.1m.
2018/19
How the gap was covered
Added £5.3m to reserves
Movement in general and other earmarked reserves. More was put into reserves than taken out. Planned transfers to earmarked reserves count, so this is not necessarily a surplus.
Reserves at 31 March
£15.3m general
Plus £28.9m earmarked for stated purposes. Excludes schools, ring-fenced and housing-landlord reserves.
Against the approved budget
Not obtained
The council’s own budget outturn report was not read for this year (management budget outturn report not acquired). Nothing is estimated.
What the statutory accounts show
Not obtained
Not obtained for this year (cies layout not recognised). Audit: unmodified (audited).
2019/20
How the gap was covered
Added £3.8m to reserves
Movement in general and other earmarked reserves. More was put into reserves than taken out. Planned transfers to earmarked reserves count, so this is not necessarily a surplus.
Reserves at 31 March
£16.8m general
Plus £31.2m earmarked for stated purposes. Excludes schools, ring-fenced and housing-landlord reserves.
Against the approved budget
Not obtained
The council’s own budget outturn report was not read for this year (management budget outturn report not acquired). Nothing is estimated.
What the statutory accounts show
Accounting deficit £2.4m
An accounting result including depreciation, pension and valuation adjustments. It is not a cash loss. Audit: unmodified (audited).
Restated. Unallocated (general) reserve at 31 March: first reported £16.8m, the next year opens at £15.3m. Other earmarked reserves at 31 March: first reported £31.2m, the next year opens at £32.8m.
2020/21
How the gap was covered
Added £16.0m to reserves
Movement in general and other earmarked reserves. More was put into reserves than taken out. Planned transfers to earmarked reserves count, so this is not necessarily a surplus.
Reserves at 31 March
£16.6m general
Plus £47.5m earmarked for stated purposes. Excludes schools, ring-fenced and housing-landlord reserves.
Against the approved budget
Not obtained
The council’s own budget outturn report was not read for this year (management budget outturn report not acquired). Nothing is estimated.
What the statutory accounts show
Accounting surplus £7.7m
An accounting result including depreciation, pension and valuation adjustments. It is not a cash loss. Audit: unmodified (audited).
Restated. Unallocated (general) reserve at 31 March: first reported £16.6m, the next year opens at £16.5m. Other earmarked reserves at 31 March: first reported £47.5m, the next year opens at £47.5m.
2021/22
How the gap was covered
Used £6.3m from reserves
Movement in general and other earmarked reserves. Spending was greater than the funding planned for the year, so reserves were drawn on.
Reserves at 31 March
£8.9m general
Plus £48.8m earmarked for stated purposes. Excludes schools, ring-fenced and housing-landlord reserves.
Against the approved budget
Not obtained
The council’s own budget outturn report was not read for this year (management budget outturn report not acquired). Nothing is estimated.
What the statutory accounts show
Accounting surplus £11.6m
An accounting result including depreciation, pension and valuation adjustments. It is not a cash loss. Audit: unmodified (audited).
Restated. Unallocated (general) reserve at 31 March: first reported £8.9m, the next year opens at £8.9m. Other earmarked reserves at 31 March: first reported £48.8m, the next year opens at £50.0m.
2022/23
How the gap was covered
Used £6.9m from reserves
Movement in general and other earmarked reserves. Spending was greater than the funding planned for the year, so reserves were drawn on.
Reserves at 31 March
£6.6m general
Plus £45.4m earmarked for stated purposes. Excludes schools, ring-fenced and housing-landlord reserves.
Against the approved budget
Not obtained
The council’s own budget outturn report was not read for this year (management budget outturn report not acquired). Nothing is estimated.
What the statutory accounts show
Accounting deficit £1.9m
An accounting result including depreciation, pension and valuation adjustments. It is not a cash loss. Audit: disclaimer (audited).
Restated. Unallocated (general) reserve at 31 March: first reported £6.6m, the next year opens at £6.5m. Other earmarked reserves at 31 March: first reported £45.4m, the next year opens at £45.5m.
2023/24
How the gap was covered
Added £7.9m to reserves
Movement in general and other earmarked reserves. More was put into reserves than taken out. Planned transfers to earmarked reserves count, so this is not necessarily a surplus.
Reserves at 31 March
£17.0m general
Plus £42.9m earmarked for stated purposes. Excludes schools, ring-fenced and housing-landlord reserves.
Against the approved budget
Not obtained
The council’s own budget outturn report was not read for this year (management budget outturn report not acquired). Nothing is estimated.
What the statutory accounts show
Accounting surplus £9.0m
An accounting result including depreciation, pension and valuation adjustments. It is not a cash loss. Audit: disclaimer (audited).
Restated. Unallocated (general) reserve at 31 March: first reported £17.0m, the next year opens at £16.9m.
2024/25 (not yet final)
How the gap was covered
Added £5.9m to reserves
Movement in general and other earmarked reserves. More was put into reserves than taken out. Planned transfers to earmarked reserves count, so this is not necessarily a surplus.
Reserves at 31 March
£20.0m general
Plus £45.6m earmarked for stated purposes. Excludes schools, ring-fenced and housing-landlord reserves.
Against the approved budget
Not obtained
The council’s own budget outturn report was not read for this year (management budget outturn report not acquired). Nothing is estimated.
What the statutory accounts show
Not obtained
Not obtained for this year (not acquired). Audit: not read (draft-unaudited).
Not yet final. third release, not yet final outturn. Later releases can change these figures.
Restated. Unallocated (general) reserve at 31 March: first reported £20.0m, the next year opens at £20.1m.
2025/26 (not yet final)
How the gap was covered
Added £9.2m to reserves
Movement in general and other earmarked reserves. More was put into reserves than taken out. Planned transfers to earmarked reserves count, so this is not necessarily a surplus.
Reserves at 31 March
£30.4m general
Plus £44.5m earmarked for stated purposes. Excludes schools, ring-fenced and housing-landlord reserves.
Against the approved budget
Not obtained
The council’s own budget outturn report was not read for this year (management budget outturn report not acquired). Nothing is estimated.
What the statutory accounts show
Not obtained
Not obtained for this year (not acquired). Audit status not read.
Not yet final. first release, not yet final outturn. Later releases can change these figures.
Reserves used or added each year (£m)
Below the line: reserves were used to cover the gap. Above: added to reserves.
General (unallocated) reserve at 31 March (£m)
The council’s cushion against shocks.
Other earmarked reserves at 31 March (£m)
Set aside for stated purposes, so not all of it is free to spend.
Accounting (surplus)/deficit (£m)
An accounting result, not cash. Years without a bar were not obtained.
Compare common services
Only services every one of the three councils provides on the same definition. This is not a comparison of whole councils: Chichester District does not run education, social care or highways. Choose a year.
| Council | Type | Net spending (£m) | Residents (ONS estimate) | £ per resident |
|---|---|---|---|---|
| Portsmouth | Unitary authority | 2.9 | 207,873 | £14.10 |
| Southampton | Unitary authority | 3.4 | 244,666 | £13.86 |
| Chichester District | District council (lower tier) | 0.6 | 118,447 | £5.09 |
| Council | Type | Net spending (£m) | Residents (ONS estimate) | £ per resident |
|---|---|---|---|---|
| Portsmouth | Unitary authority | -0.6 | 207,873 | £-2.72 |
| Southampton | Unitary authority | 1.7 | 244,666 | £7.11 |
| Chichester District | District council (lower tier) | 1.4 | 118,447 | £11.57 |
| Council | Type | Net spending (£m) | Residents (ONS estimate) | £ per resident |
|---|---|---|---|---|
| Portsmouth | Unitary authority | — | — | Not comparable (service lines not defined consistently before this year) |
| Southampton | Unitary authority | — | — | Not comparable (service lines not defined consistently before this year) |
| Chichester District | District council (lower tier) | — | — | Not comparable (service lines not defined consistently before this year) |
Not shown side by side for 2015/16: the line is not reported on the same definition for all three councils.
| Council | Type | Net spending (£m) | Residents (ONS estimate) | £ per resident |
|---|---|---|---|---|
| Portsmouth | Unitary authority | — | — | Not comparable (service lines not defined consistently before this year) |
| Southampton | Unitary authority | — | — | Not comparable (service lines not defined consistently before this year) |
| Chichester District | District council (lower tier) | — | — | Not comparable (service lines not defined consistently before this year) |
Not shown side by side for 2015/16: the line is not reported on the same definition for all three councils.
Only lines that every council reports on the same definition. Per-resident figures use the same-year ONS estimate. Never combine these with whole-council totals. Spending per resident reflects what each council provides, how it funds it and its local needs, so a higher figure is not a worse result.
| Council | Type | Net spending (£m) | Residents (ONS estimate) | £ per resident |
|---|---|---|---|---|
| Portsmouth | Unitary authority | 3.2 | 209,951 | £15.42 |
| Southampton | Unitary authority | 3.1 | 248,662 | £12.55 |
| Chichester District | District council (lower tier) | 1.7 | 119,711 | £14.32 |
| Council | Type | Net spending (£m) | Residents (ONS estimate) | £ per resident |
|---|---|---|---|---|
| Portsmouth | Unitary authority | 0.5 | 209,951 | £2.51 |
| Southampton | Unitary authority | 1.7 | 248,662 | £6.75 |
| Chichester District | District council (lower tier) | 0.9 | 119,711 | £7.42 |
| Council | Type | Net spending (£m) | Residents (ONS estimate) | £ per resident |
|---|---|---|---|---|
| Portsmouth | Unitary authority | — | — | Not comparable (service lines not defined consistently before this year) |
| Southampton | Unitary authority | — | — | Not comparable (service lines not defined consistently before this year) |
| Chichester District | District council (lower tier) | — | — | Not comparable (service lines not defined consistently before this year) |
Not shown side by side for 2016/17: the line is not reported on the same definition for all three councils.
| Council | Type | Net spending (£m) | Residents (ONS estimate) | £ per resident |
|---|---|---|---|---|
| Portsmouth | Unitary authority | — | — | Not comparable (service lines not defined consistently before this year) |
| Southampton | Unitary authority | — | — | Not comparable (service lines not defined consistently before this year) |
| Chichester District | District council (lower tier) | — | — | Not comparable (service lines not defined consistently before this year) |
Not shown side by side for 2016/17: the line is not reported on the same definition for all three councils.
Only lines that every council reports on the same definition. Per-resident figures use the same-year ONS estimate. Never combine these with whole-council totals. Spending per resident reflects what each council provides, how it funds it and its local needs, so a higher figure is not a worse result.
| Council | Type | Net spending (£m) | Residents (ONS estimate) | £ per resident |
|---|---|---|---|---|
| Portsmouth | Unitary authority | 3.3 | 210,965 | £15.42 |
| Southampton | Unitary authority | 3.7 | 250,492 | £14.91 |
| Chichester District | District council (lower tier) | 1.5 | 121,442 | £12.71 |
| Council | Type | Net spending (£m) | Residents (ONS estimate) | £ per resident |
|---|---|---|---|---|
| Portsmouth | Unitary authority | 1.0 | 210,965 | £4.62 |
| Southampton | Unitary authority | 1.4 | 250,492 | £5.46 |
| Chichester District | District council (lower tier) | 2.4 | 121,442 | £19.92 |
| Council | Type | Net spending (£m) | Residents (ONS estimate) | £ per resident |
|---|---|---|---|---|
| Portsmouth | Unitary authority | — | — | Not comparable (service lines not defined consistently before this year) |
| Southampton | Unitary authority | — | — | Not comparable (service lines not defined consistently before this year) |
| Chichester District | District council (lower tier) | — | — | Not comparable (service lines not defined consistently before this year) |
Not shown side by side for 2017/18: the line is not reported on the same definition for all three councils.
| Council | Type | Net spending (£m) | Residents (ONS estimate) | £ per resident |
|---|---|---|---|---|
| Portsmouth | Unitary authority | — | — | Not comparable (service lines not defined consistently before this year) |
| Southampton | Unitary authority | — | — | Not comparable (service lines not defined consistently before this year) |
| Chichester District | District council (lower tier) | — | — | Not comparable (service lines not defined consistently before this year) |
Not shown side by side for 2017/18: the line is not reported on the same definition for all three councils.
Only lines that every council reports on the same definition. Per-resident figures use the same-year ONS estimate. Never combine these with whole-council totals. Spending per resident reflects what each council provides, how it funds it and its local needs, so a higher figure is not a worse result.
| Council | Type | Net spending (£m) | Residents (ONS estimate) | £ per resident |
|---|---|---|---|---|
| Portsmouth | Unitary authority | 3.4 | 211,215 | £16.14 |
| Southampton | Unitary authority | 4.1 | 250,803 | £16.16 |
| Chichester District | District council (lower tier) | 1.7 | 122,185 | £14.24 |
| Council | Type | Net spending (£m) | Residents (ONS estimate) | £ per resident |
|---|---|---|---|---|
| Portsmouth | Unitary authority | 1.3 | 211,215 | £6.05 |
| Southampton | Unitary authority | 1.3 | 250,803 | £5.08 |
| Chichester District | District council (lower tier) | 2.6 | 122,185 | £21.23 |
| Council | Type | Net spending (£m) | Residents (ONS estimate) | £ per resident |
|---|---|---|---|---|
| Portsmouth | Unitary authority | — | — | Not comparable (service lines not defined consistently before this year) |
| Southampton | Unitary authority | — | — | Not comparable (service lines not defined consistently before this year) |
| Chichester District | District council (lower tier) | — | — | Not comparable (service lines not defined consistently before this year) |
Not shown side by side for 2018/19: the line is not reported on the same definition for all three councils.
| Council | Type | Net spending (£m) | Residents (ONS estimate) | £ per resident |
|---|---|---|---|---|
| Portsmouth | Unitary authority | — | — | Not comparable (service lines not defined consistently before this year) |
| Southampton | Unitary authority | — | — | Not comparable (service lines not defined consistently before this year) |
| Chichester District | District council (lower tier) | — | — | Not comparable (service lines not defined consistently before this year) |
Not shown side by side for 2018/19: the line is not reported on the same definition for all three councils.
Only lines that every council reports on the same definition. Per-resident figures use the same-year ONS estimate. Never combine these with whole-council totals. Spending per resident reflects what each council provides, how it funds it and its local needs, so a higher figure is not a worse result.
| Council | Type | Net spending (£m) | Residents (ONS estimate) | £ per resident |
|---|---|---|---|---|
| Portsmouth | Unitary authority | 3.8 | 210,412 | £17.86 |
| Southampton | Unitary authority | 4.0 | 249,428 | £15.85 |
| Chichester District | District council (lower tier) | 2.0 | 122,815 | £16.02 |
| Council | Type | Net spending (£m) | Residents (ONS estimate) | £ per resident |
|---|---|---|---|---|
| Portsmouth | Unitary authority | 1.1 | 210,412 | £5.46 |
| Southampton | Unitary authority | 1.9 | 249,428 | £7.49 |
| Chichester District | District council (lower tier) | 2.3 | 122,815 | £18.53 |
| Council | Type | Net spending (£m) | Residents (ONS estimate) | £ per resident |
|---|---|---|---|---|
| Portsmouth | Unitary authority | 2.3 | 210,412 | £10.88 |
| Southampton | Unitary authority | 0.4 | 249,428 | £1.70 |
| Chichester District | District council (lower tier) | 0.2 | 122,815 | £1.67 |
| Council | Type | Net spending (£m) | Residents (ONS estimate) | £ per resident |
|---|---|---|---|---|
| Portsmouth | Unitary authority | — | — | Not comparable (service lines not defined consistently before this year) |
| Southampton | Unitary authority | — | — | Not comparable (service lines not defined consistently before this year) |
| Chichester District | District council (lower tier) | — | — | Not comparable (service lines not defined consistently before this year) |
Not shown side by side for 2019/20: the line is not reported on the same definition for all three councils.
Only lines that every council reports on the same definition. Per-resident figures use the same-year ONS estimate. Never combine these with whole-council totals. Spending per resident reflects what each council provides, how it funds it and its local needs, so a higher figure is not a worse result.
| Council | Type | Net spending (£m) | Residents (ONS estimate) | £ per resident |
|---|---|---|---|---|
| Portsmouth | Unitary authority | 3.7 | 209,142 | £17.47 |
| Southampton | Unitary authority | 4.3 | 248,679 | £17.38 |
| Chichester District | District council (lower tier) | 2.9 | 123,032 | £23.91 |
| Council | Type | Net spending (£m) | Residents (ONS estimate) | £ per resident |
|---|---|---|---|---|
| Portsmouth | Unitary authority | 2.3 | 209,142 | £10.80 |
| Southampton | Unitary authority | 2.2 | 248,679 | £9.00 |
| Chichester District | District council (lower tier) | 2.1 | 123,032 | £16.73 |
| Council | Type | Net spending (£m) | Residents (ONS estimate) | £ per resident |
|---|---|---|---|---|
| Portsmouth | Unitary authority | 3.5 | 209,142 | £16.83 |
| Southampton | Unitary authority | 2.3 | 248,679 | £9.35 |
| Chichester District | District council (lower tier) | 1.3 | 123,032 | £10.44 |
| Council | Type | Net spending (£m) | Residents (ONS estimate) | £ per resident |
|---|---|---|---|---|
| Portsmouth | Unitary authority | 8.8 | 209,142 | £42.30 |
| Southampton | Unitary authority | 1.8 | 248,679 | £7.14 |
| Chichester District | District council (lower tier) | 1.2 | 123,032 | £9.37 |
Only lines that every council reports on the same definition. Per-resident figures use the same-year ONS estimate. Never combine these with whole-council totals. Spending per resident reflects what each council provides, how it funds it and its local needs, so a higher figure is not a worse result.
| Council | Type | Net spending (£m) | Residents (ONS estimate) | £ per resident |
|---|---|---|---|---|
| Portsmouth | Unitary authority | 3.9 | 207,119 | £18.77 |
| Southampton | Unitary authority | 3.9 | 247,672 | £15.90 |
| Chichester District | District council (lower tier) | 3.0 | 124,517 | £24.25 |
| Council | Type | Net spending (£m) | Residents (ONS estimate) | £ per resident |
|---|---|---|---|---|
| Portsmouth | Unitary authority | 1.9 | 207,119 | £9.23 |
| Southampton | Unitary authority | 2.3 | 247,672 | £9.40 |
| Chichester District | District council (lower tier) | 3.2 | 124,517 | £25.65 |
| Council | Type | Net spending (£m) | Residents (ONS estimate) | £ per resident |
|---|---|---|---|---|
| Portsmouth | Unitary authority | 4.2 | 207,119 | £20.15 |
| Southampton | Unitary authority | 2.8 | 247,672 | £11.26 |
| Chichester District | District council (lower tier) | 1.1 | 124,517 | £8.46 |
| Council | Type | Net spending (£m) | Residents (ONS estimate) | £ per resident |
|---|---|---|---|---|
| Portsmouth | Unitary authority | 6.0 | 207,119 | £28.92 |
| Southampton | Unitary authority | 2.2 | 247,672 | £8.73 |
| Chichester District | District council (lower tier) | 1.4 | 124,517 | £11.32 |
Only lines that every council reports on the same definition. Per-resident figures use the same-year ONS estimate. Never combine these with whole-council totals. Spending per resident reflects what each council provides, how it funds it and its local needs, so a higher figure is not a worse result.
| Council | Type | Net spending (£m) | Residents (ONS estimate) | £ per resident |
|---|---|---|---|---|
| Portsmouth | Unitary authority | 3.9 | 209,614 | £18.77 |
| Southampton | Unitary authority | 5.8 | 252,949 | £23.05 |
| Chichester District | District council (lower tier) | 3.6 | 126,318 | £28.25 |
| Council | Type | Net spending (£m) | Residents (ONS estimate) | £ per resident |
|---|---|---|---|---|
| Portsmouth | Unitary authority | 2.6 | 209,614 | £12.51 |
| Southampton | Unitary authority | 3.3 | 252,949 | £12.95 |
| Chichester District | District council (lower tier) | 2.8 | 126,318 | £22.23 |
| Council | Type | Net spending (£m) | Residents (ONS estimate) | £ per resident |
|---|---|---|---|---|
| Portsmouth | Unitary authority | 4.6 | 209,614 | £21.81 |
| Southampton | Unitary authority | 6.5 | 252,949 | £25.60 |
| Chichester District | District council (lower tier) | 1.5 | 126,318 | £11.94 |
| Council | Type | Net spending (£m) | Residents (ONS estimate) | £ per resident |
|---|---|---|---|---|
| Portsmouth | Unitary authority | 9.4 | 209,614 | £45.04 |
| Southampton | Unitary authority | 2.9 | 252,949 | £11.27 |
| Chichester District | District council (lower tier) | 1.4 | 126,318 | £10.98 |
Only lines that every council reports on the same definition. Per-resident figures use the same-year ONS estimate. Never combine these with whole-council totals. Spending per resident reflects what each council provides, how it funds it and its local needs, so a higher figure is not a worse result.
| Council | Type | Net spending (£m) | Residents (ONS estimate) | £ per resident |
|---|---|---|---|---|
| Portsmouth | Unitary authority | 4.0 | 213,939 | £18.61 |
| Southampton | Unitary authority | 6.7 | 258,617 | £26.01 |
| Chichester District | District council (lower tier) | 3.3 | 128,114 | £26.13 |
| Council | Type | Net spending (£m) | Residents (ONS estimate) | £ per resident |
|---|---|---|---|---|
| Portsmouth | Unitary authority | 2.1 | 213,939 | £9.62 |
| Southampton | Unitary authority | 1.9 | 258,617 | £7.53 |
| Chichester District | District council (lower tier) | 3.7 | 128,114 | £28.72 |
| Council | Type | Net spending (£m) | Residents (ONS estimate) | £ per resident |
|---|---|---|---|---|
| Portsmouth | Unitary authority | 3.8 | 213,939 | £17.87 |
| Southampton | Unitary authority | 3.6 | 258,617 | £14.08 |
| Chichester District | District council (lower tier) | -1.8 | 128,114 | £-13.85 |
| Council | Type | Net spending (£m) | Residents (ONS estimate) | £ per resident |
|---|---|---|---|---|
| Portsmouth | Unitary authority | 12.3 | 213,939 | £57.70 |
| Southampton | Unitary authority | 2.9 | 258,617 | £11.35 |
| Chichester District | District council (lower tier) | 2.0 | 128,114 | £15.49 |
Only lines that every council reports on the same definition. Per-resident figures use the same-year ONS estimate. Never combine these with whole-council totals. Spending per resident reflects what each council provides, how it funds it and its local needs, so a higher figure is not a worse result.
| Council | Type | Net spending (£m) | Residents (ONS estimate) | £ per resident |
|---|---|---|---|---|
| Portsmouth | Unitary authority | 5.1 | 212,936 | £23.91 |
| Southampton | Unitary authority | 5.9 | 260,604 | £22.71 |
| Chichester District | District council (lower tier) | 1.7 | 129,206 | £13.38 |
| Council | Type | Net spending (£m) | Residents (ONS estimate) | £ per resident |
|---|---|---|---|---|
| Portsmouth | Unitary authority | 2.1 | 212,936 | £9.67 |
| Southampton | Unitary authority | 2.1 | 260,604 | £7.90 |
| Chichester District | District council (lower tier) | 3.4 | 129,206 | £26.45 |
| Council | Type | Net spending (£m) | Residents (ONS estimate) | £ per resident |
|---|---|---|---|---|
| Portsmouth | Unitary authority | 4.6 | 212,936 | £21.75 |
| Southampton | Unitary authority | 7.3 | 260,604 | £27.87 |
| Chichester District | District council (lower tier) | 0.9 | 129,206 | £6.59 |
| Council | Type | Net spending (£m) | Residents (ONS estimate) | £ per resident |
|---|---|---|---|---|
| Portsmouth | Unitary authority | 21.5 | 212,936 | £100.78 |
| Southampton | Unitary authority | 6.0 | 260,604 | £22.94 |
| Chichester District | District council (lower tier) | 2.6 | 129,206 | £20.36 |
Only lines that every council reports on the same definition. Per-resident figures use the same-year ONS estimate. Never combine these with whole-council totals. Spending per resident reflects what each council provides, how it funds it and its local needs, so a higher figure is not a worse result.
| Council | Type | Net spending (£m) | Residents (ONS estimate) | £ per resident |
|---|---|---|---|---|
| Portsmouth | Unitary authority | 5.9 | 211,475 | £27.79 |
| Southampton | Unitary authority | 6.6 | 259,230 | £25.56 |
| Chichester District | District council (lower tier) | 2.1 | 130,224 | £16.23 |
| Council | Type | Net spending (£m) | Residents (ONS estimate) | £ per resident |
|---|---|---|---|---|
| Portsmouth | Unitary authority | 2.0 | 211,475 | £9.49 |
| Southampton | Unitary authority | 2.3 | 259,230 | £8.88 |
| Chichester District | District council (lower tier) | 3.3 | 130,224 | £25.33 |
| Council | Type | Net spending (£m) | Residents (ONS estimate) | £ per resident |
|---|---|---|---|---|
| Portsmouth | Unitary authority | 3.9 | 211,475 | £18.47 |
| Southampton | Unitary authority | 6.6 | 259,230 | £25.41 |
| Chichester District | District council (lower tier) | 1.2 | 130,224 | £8.96 |
| Council | Type | Net spending (£m) | Residents (ONS estimate) | £ per resident |
|---|---|---|---|---|
| Portsmouth | Unitary authority | 18.2 | 211,475 | £86.07 |
| Southampton | Unitary authority | 6.0 | 259,230 | £23.32 |
| Chichester District | District council (lower tier) | 3.2 | 130,224 | £24.40 |
Only lines that every council reports on the same definition. Per-resident figures use the same-year ONS estimate. Never combine these with whole-council totals. Spending per resident reflects what each council provides, how it funds it and its local needs, so a higher figure is not a worse result.
Every figure, with its source
Open the full table for all three councils (all years)
| Year | Net movement in general and other earmarked reserves | Movement in unallocated (general) reserves | Movement in other earmarked reserves | Unallocated (general) reserve at 31 March | Other earmarked reserves at 31 March | Net revenue expenditure | Council tax requirement | Accounting (Surplus)/Deficit on provision of services | Management budget: net expenditure against budget | Release status | Audit |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 2015/16 | 9,288 | 1,548 | 7,740 | 12,733 | 106,610 | 128,302 | 62,416 | not acquired | management budget outturn report not acquired | Final | not read |
| 2016/17 | 22,970 | 2,815 | 20,155 | 15,548 | 126,765 | 122,005 | 65,228 | -105,816 | management budget outturn report not acquired | Final | auditor report not in document |
| 2017/18 | 21,566 | 1,509 | 20,057 | 17,057 | 146,822 | 112,985 | 70,774 | -39,233 | management budget outturn report not acquired | Final | auditor report not in document |
| 2018/19 | 17,235 | 2,430 | 14,805 | 22,996 | 165,275 | 133,239 | 74,660 | 17,662 | management budget outturn report not acquired | Final | auditor report not in document |
| 2019/20 | 11,941 | 14 | 11,927 | 23,010 | 177,203 | 140,376 | 79,716 | 14,142 | management budget outturn report not acquired | Final | auditor report not in document |
| 2020/21 | 50,063 | 363 | 49,700 | 23,373 | 226,903 | 145,187 | 83,855 | -21,865 | management budget outturn report not acquired | Final | auditor report not in document |
| 2021/22 | -32,104 | -1,950 | -30,154 | 21,423 | 192,202 | 180,937 | 86,137 | -44,363 | management budget outturn report not acquired | Final | unmodified |
| 2022/23 | -20,027 | 93 | -20,120 | 21,516 | 182,495 | 161,030 | 89,846 | -54,338 | management budget outturn report not acquired | Final | disclaimer |
| 2023/24 | 23,259 | -106 | 23,365 | 21,410 | 205,860 | 145,536 | 94,778 | -5,389 | management budget outturn report not acquired | Final | disclaimer |
| 2024/25 | 13,093 | 592 | 12,501 | 22,002 | 224,071 | 176,053 | 100,925 | not acquired | management budget outturn report not acquired | Not yet final | not read |
| 2025/26 | 28,482 | 110 | 28,372 | 22,112 | 252,444 | 175,494 | 107,858 | not acquired | management budget outturn report not acquired | Not yet final | not read |
| Year | Net movement in general and other earmarked reserves | Movement in unallocated (general) reserves | Movement in other earmarked reserves | Unallocated (general) reserve at 31 March | Other earmarked reserves at 31 March | Net revenue expenditure | Council tax requirement | Accounting (Surplus)/Deficit on provision of services | Management budget: net expenditure against budget | Release status | Audit |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 2015/16 | 5,073 | -7,131 | 12,204 | 12,806 | 63,944 | 173,547 | 77,270 | cies layout not recognised | management budget outturn report not acquired | Final | unmodified |
| 2016/17 | 3,004 | -1,601 | 4,605 | 11,205 | 68,549 | 168,536 | 81,010 | -47,634 | management budget outturn report not acquired | Final | auditor report not in document |
| 2017/18 | 13,486 | 0 | 13,486 | 11,316 | 82,035 | 158,662 | 88,480 | -26,545 | management budget outturn report not acquired | Final | unmodified |
| 2018/19 | 2,426 | -1,250 | 3,676 | 10,066 | 85,711 | 176,057 | 95,934 | 14,575 | management budget outturn report not acquired | Final | unmodified |
| 2019/20 | 6,924 | 0 | 6,924 | 10,066 | 92,635 | 192,119 | 99,746 | 31,850 | management budget outturn report not acquired | Final | unmodified |
| 2020/21 | 36,114 | 0 | 36,114 | 10,066 | 128,749 | 179,879 | 102,535 | -15,351 | management budget outturn report not acquired | Final | unmodified |
| 2021/22 | -33,978 | 0 | -33,978 | 10,066 | 94,770 | 204,056 | 105,881 | 47,538 | management budget outturn report not acquired | Final | unmodified |
| 2022/23 | -47,475 | 0 | -47,475 | 10,066 | 47,295 | 222,671 | 108,770 | 97,153 | management budget outturn report not acquired | Final | disclaimer |
| 2023/24 | -11,767 | 0 | -11,767 | 10,066 | 35,528 | 209,664 | 115,772 | 187,102 | management budget outturn report not acquired | Final | disclaimer |
| 2024/25 | 6,351 | 1,934 | 4,417 | 12,000 | 39,945 | 211,521 | 121,430 | not acquired | management budget outturn report not acquired | Not yet final | not read |
| 2025/26 | 22,373 | 396 | 21,977 | 12,396 | 61,922 | 195,888 | 128,167 | not acquired | management budget outturn report not acquired | Not yet final | not read |
| Year | Net movement in general and other earmarked reserves | Movement in unallocated (general) reserves | Movement in other earmarked reserves | Unallocated (general) reserve at 31 March | Other earmarked reserves at 31 March | Net revenue expenditure | Council tax requirement | Accounting (Surplus)/Deficit on provision of services | Management budget: net expenditure against budget | Release status | Audit |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 2015/16 | 5,252 | 1,247 | 4,005 | 11,915 | 28,037 | 8,787.92 | 9,574 | 4,378 | management budget outturn report not acquired | Final | unmodified |
| 2016/17 | 3,771 | 374 | 3,397 | 12,325 | 31,406 | 10,329 | 10,192 | 2,690 | management budget outturn report not acquired | Final | unmodified |
| 2017/18 | -4,649 | 2,618 | -7,267 | 14,943 | 24,139 | 18,088 | 10,774 | cies page not found | management budget outturn report not acquired | Final | auditor report not in document |
| 2018/19 | 5,261 | 453 | 4,808 | 15,318 | 28,948 | 8,961 | 11,298 | cies layout not recognised | management budget outturn report not acquired | Final | unmodified |
| 2019/20 | 3,807 | 1,513 | 2,294 | 16,831 | 31,242 | 11,737 | 11,752 | 2,387 | management budget outturn report not acquired | Final | unmodified |
| 2020/21 | 16,049 | 1,359 | 14,690 | 16,613 | 47,474 | 17,024 | 12,414 | -7,747 | management budget outturn report not acquired | Final | unmodified |
| 2021/22 | -6,295 | -7,601 | 1,306 | 8,918 | 48,774 | 17,088 | 12,956 | -11,592 | management budget outturn report not acquired | Final | unmodified |
| 2022/23 | -6,882 | -2,291 | -4,591 | 6,624 | 45,364 | 19,253 | 13,633 | 1,930 | management budget outturn report not acquired | Final | disclaimer |
| 2023/24 | 7,929 | 10,500 | -2,571 | 17,030 | 42,915 | 10,261 | 14,474 | -8,952 | management budget outturn report not acquired | Final | disclaimer |
| 2024/25 | 5,854 | 3,135 | 2,719 | 20,045 | 45,634 | 14,823 | 15,152 | not acquired | management budget outturn report not acquired | Not yet final | not read |
| 2025/26 | 9,197 | 10,305 | -1,108 | 30,393 | 44,526 | 13,452 | 16,657 | not acquired | management budget outturn report not acquired | Not yet final | not read |
Hover or focus a figure for its source table and field. Downloads: full data (JSON) · figures by council and year (CSV).
What the words mean
- Budget result
- Whether the council spent more or less than it had to spend that year. In this record it is shown as the movement in reserves: when a council draws on reserves, spending was greater than the funding it had planned to use.
- Reserves
- Money the council has set aside. General (unallocated) reserves are a cushion for shocks. Earmarked reserves are set aside for a stated purpose. Schools, ring-fenced and housing-landlord reserves cannot be used for general services.
- Accounting deficit
- The result in the formal accounts after depreciation, pension and valuation adjustments. Most of these adjustments are not cash and are reversed out before the General Fund is affected, so an accounting deficit is not the same as overspending.
- General Fund
- The council's main account for day-to-day services. The Housing Revenue Account (council housing) is kept separate by law.
- Outturn
- The council's actual spending and income for a finished year, as reported to government, before any later audit change.
- Chichester District Council is a district council. It does not provide education, social care, highways, libraries or waste disposal, so its whole-council figures are not comparable with the two unitary councils and are never ranked against them. West Sussex County Council's budget is not apportioned to Chichester.
- The reserve movement is how the gap between spending and funding is covered, not a profit or loss. Planned transfers to earmarked reserves are included, so a positive movement is not necessarily a surplus and a negative one is not necessarily a failure.
- The accounting (surplus)/deficit includes non-cash adjustments (depreciation, pensions, revaluations) that are reversed before they affect the General Fund. It must not be shown as a cash loss.
- Housing Revenue Account and group accounts are kept apart from the council General Fund result.
- 2025/26 is the first release of the MHCLG outturn (published September 2026) and any council figure for 2025/26 is unaudited. Later releases can change it.
- The management-budget comparison (outturn against the approved budget) is not in the MHCLG data. It is left blank unless read from a council's own outturn report or accounts narrative; see gaps.
Sources, method and gaps
Method
- MHCLG revenue outturn data: one CSV for 2017/18 to 2025/26 and the individual-authority workbooks for 2015/16 and 2016/17. Units are £ thousand. The metadata workbook's release log supplies each year's release status.
- Reserve movements are the appropriations to or from reserves in the revenue outturn summary; reserve balances are the year-end levels in the same return. Next year's opening balances are compared with this year's closing balances to detect restatements.
- Statements of Accounts are read with pdftotext (PDF) or the Word table text; the single-entity Comprehensive Income and Expenditure Statement line is located by its printed label and column layout, and every value carries its page. Where the layout is not recognised the value is left blank with a reason.
- Where a council website refused automated access, the file read is the Internet Archive capture of the same published URL (shown in sources[].via with its hash). No bot challenge is circumvented.
Years or documents not obtained (7)
- Portsmouth 2024/25, statement of accounts: not-acquired: direct: bot challenge or non-file response (not circumvented); archive: no file capture of this URL (captures that exist are HTML pages, for example a bot-challenge page)
- Portsmouth 2025/26, statement of accounts: not-acquired: direct: bot challenge or non-file response (not circumvented); archive: no file capture of this URL (captures that exist are HTML pages, for example a bot-challenge page)
- Southampton 2015/16, statement of accounts: cies-layout-not-recognised
- Southampton 2024/25, statement of accounts: not-acquired: direct: bot challenge or non-file response (not circumvented); archive: no file capture of this URL (captures that exist are HTML pages, for example a bot-challenge page)
- Chichester District 2017/18, statement of accounts: cies-page-not-found
- Chichester District 2018/19, statement of accounts: cies-layout-not-recognised
- Chichester District 2024/25, statement of accounts: not-acquired: direct: HTTPError: HTTP Error 403: Forbidden; archive: no file capture of this URL (captures that exist are HTML pages, for example a bot-challenge page)
Sources (37)
- Local authority revenue expenditure and financing England: Revenue outturn multi-year data set (time series CSV, 2017-18 to 2025-26) Ministry of Housing, Communities and Local Government · retrieved 2026-11-11
- Revenue Outturn (RO) time series metadata: data dictionary, notes and release log Ministry of Housing, Communities and Local Government · retrieved 2026-11-11
- Revenue outturn summary (RS) 2015 to 2016, data by local authority (revision) Ministry of Housing, Communities and Local Government · retrieved 2026-11-11
- Revenue outturn cultural, environmental, regulatory and planning services (RO5) 2015 to 2016 (revision) Ministry of Housing, Communities and Local Government · retrieved 2026-11-11
- Revenue outturn summary (RS) 2016 to 2017, data by local authority Ministry of Housing, Communities and Local Government · retrieved 2026-11-11
- Revenue outturn cultural, environmental, regulatory and planning services (RO5) 2016 to 2017 Ministry of Housing, Communities and Local Government · retrieved 2026-11-11
- Population estimates, local authority based by single year of age (NM_2002_1): all ages, persons, mid-year Office for National Statistics (via Nomis) · retrieved 2026-11-11
- Statement of Accounts 2016/17 (audited) Portsmouth City Council · retrieved 2026-11-11
- Statement of Accounts 2017/18 (audited) Portsmouth City Council · retrieved 2026-11-11
- Statement of Accounts 2018/19 (audited) Portsmouth City Council · retrieved 2026-11-11
- Statement of Accounts 2019/20 (post audit) Portsmouth City Council · retrieved 2026-11-11
- Statement of Accounts 2020/21 (with audit opinion) Portsmouth City Council · retrieved 2026-11-11
- Statement of Accounts 2021/22 (signed, including auditor report) Portsmouth City Council · retrieved 2026-11-11
- Statement of Accounts 2022/23 (final) Portsmouth City Council · retrieved 2026-11-11
- Statement of Accounts 2023/24 (final published) Portsmouth City Council · retrieved 2026-11-11
- Statement of Accounts 2024/25 (audited, accessible version) Portsmouth City Council · not acquired
- Statement of Accounts 2025/26 (draft unaudited) Portsmouth City Council · not acquired
- Statement of Accounts 2015/16 (final) Southampton City Council · retrieved 2026-11-11
- Statement of Accounts 2016/17 (final) Southampton City Council · retrieved 2026-11-11
- Statement of Accounts 2017/18 (web version) Southampton City Council · retrieved 2026-11-11
- Statement of Accounts 2018/19 (version 3) Southampton City Council · retrieved 2026-11-11
- Statement of Accounts 2019/20 (final) Southampton City Council · retrieved 2026-11-11
- Statement of Accounts 2020/21 (final) Southampton City Council · retrieved 2026-11-11
- Statement of Accounts 2021/22 (final) Southampton City Council · retrieved 2026-11-11
- Statement of Accounts 2022/23 (with auditor report) Southampton City Council · retrieved 2026-11-11
- Statement of Accounts 2023/24 (with auditor report) Southampton City Council · retrieved 2026-11-11
- Statement of Accounts 2024/25 (draft) Southampton City Council · not acquired
- Statement of Accounts 2015/16 (audited) Chichester District Council · retrieved 2026-11-11
- Statement of Accounts 2016/17 (audited) Chichester District Council · retrieved 2026-11-11
- Statement of Accounts 2017/18 (2017-18) Chichester District Council · retrieved 2026-11-11
- Statement of Accounts 2018/19 (audited) Chichester District Council · retrieved 2026-11-11
- Statement of Accounts 2019/20 (2019-20) Chichester District Council · retrieved 2026-11-11
- Statement of Accounts 2020/21 (2020-21) Chichester District Council · retrieved 2026-11-11
- Statement of Accounts 2021/22 (2021-22) Chichester District Council · retrieved 2026-11-11
- Statement of Accounts 2022/23 (2022-23) Chichester District Council · retrieved 2026-11-11
- Statement of Accounts 2023/24 (September 2025 final with certificate) Chichester District Council · retrieved 2026-11-11
- Statement of Accounts 2024/25 (draft) Chichester District Council · not acquired