UK Statistics Authority Annual Report and Accounts

4. Accounts

For the Year to 31 March 2021

Table 44

	Note	2020/21	2019/20
		£’000	£’000
Revenue from contracts with customers	5	-403,916	-21,098
Other operating income	5	-4,288	-9,213
Capital grants received	5	-652	-
Total operating income		-408,856	-30,311
Staff costs	3	254,857	190,988
Purchase of goods and services	4	602,349	135,299
Depreciation and impairment charges	4	11,579	13,849
Provision expense	4	10,221	-787
Other operating expenditure	4	97	-725
Total operating expenditure		879,103	338,624
Net operating expenditure		470,247	308,313
Net expenditure for the year		470,247	308,313
Other comprehensive net expenditure
Net (gain)/loss on revaluation of property, plant and equipment		-137	53
Net (gain)/loss on revaluation of intangible assets		-8	-231
Comprehensive net expenditure for the year		470,102	308,135

The notes on pages 120 to 154 form part of these accounts.

as at 31 March 2021

Table 45

	Note	2020/21	2019/20
		£’000	£’000
Non-current assets
Property, plant and equipment	6	46,820	47,190
Intangible assets	7	11,576	11,538
Financial assets	9	52	50
Total non-current assets		58,448	58,778
Current assets
Trade and other receivables	9	85,762	5,398
Other current assets	9	25,282	11,045
Cash and cash equivalents	10	21,266	8,280
Total current assets		132,310	24,723
Total assets		190,758	83,501
Current liabilities
Trade and other payables	11	-151,850	-45,373
Provisions	12	-11,304	-839
Other financial liabilities	14	-111	-
Total current liabilities		-163,265	-46,212
Total assets less current liabilities		27,493	37,289
Non-current liabilities
Provisions	12	-2,062	-2,556
Other financial liabilities	14	-328	-
Total non-current liabilities		-2,390	-2,556
Assets less liabilities		25,103	34,733
Taxpayers’ equity and other reserves
General Fund		13,820	21,137
Revaluation Reserve		11,283	13,596
Total equity		25,103	34,733

For the period ending 31 March 2021

Table 46

	Note	2020/21	2019/20
		£’000	£’000
Cash flows from operating activities
Net operating expenditure		-470,247	-308,313
Adjustment for non-cash transactions	4	21,897	13,155
Decrease/(Increase) in trade and other receivables	9	-94,603	5,104
(Decrease)/Increase in trade payables	11	106,477	2,204
Increase in other financial liabilities		439	-
Amounts due to the Consolidated Fund for Supply		-12,986	-7,983
Increase/(Decrease) in capital accruals relating to investing activities	6, 7	-250	-944
Change in working capital
Use of provisions	12	-250	-1,078
Other movements in working capital		-2	-197
Net cash (outflow)/inflow from operating activities		-449,525	-298,052
Cash flows from investing activities
Purchase of property, plant and equipment	6	-7,091	-5,011
Purchase of intangible assets	7	-4,009	-2,644
Proceeds from asset held for disposal		-	3,200
Increase/(Decrease) in capital accruals relating to investing activities	6, 7	250	944
Net cash (outflow)/inflow from investing activities		-10,850	-3,511
Cash flows from financing activities
From the Consolidated Fund (Supply) – current year		473,361	309,546
Net Financing		473,361	309,546
Net increase/(decrease) in cash and cash equivalents in the period before adjustments from payments to the Consolidated Fund		12,986	7,983
Net increase/(decrease) in cash and cash equivalents in the period after adjustment for receipts and payments to the Consolidated Fund		12,986	7,983
Cash and cash equivalents at the beginning of the period		8,280	297
Cash and cash equivalents at the end of the period		21,266	8,280

The notes on pages 120 to 154 form part of these accounts

For the period ending 31 March 2021

Table 47

	Note	General Fund	Revaluation Reserve	Total Reserve
		£’000	£’000
Balance at 1 April 2019		27,428	13,784	41,212
Net Parliamentary Funding		309,546	-	309,546
Advances from the Contingencies Fund		33,000	-	33,000
Repayments to the Contingencies Fund		-33,000	-	-33,000
Comprehensive net expenditure for the year	SoCNE	-308,313	-	-308,313
Auditor’s Remuneration	4	93	-	93
Transfers between reserves		366	-366	-
Net (loss) on revaluation of property, plant and equipment	6	-	-53	-53
Net gain on revaluation of intangible assets	7	-	231	231
Amounts issued from the Consolidated Fund for supply but not spent at year end		-8,280	-	-8,280
Deemed supply	10	297	-	297
Balance at 31 March 2020		21,137	13,596	34,733
Net Parliamentary Funding		473,361	-	473,361
Comprehensive net expenditure for the year		-470,247	-	-470,247
Auditor’s Remuneration	4	97	-	97
Transfers between reserves		2,458	-2,458	-
Net gain on revaluation of property, plant and equipment	6	-	137	137
Net gain on revaluation of intangible assets	7	-	8	8
Amounts issued from the Consolidated Fund for supply but not spent at month end	10	-21,266	-	-21,266
Deemed supply	10	8,280	-	8,280
Balance at 31 March 2021		13,820	11,283	25,103

The General Fund is used to account for all financial resources, except for capitalised assets.
The Revaluation Reserve records unrealised gains and losses on revaluation of assets. The notes on pages 120 to 154 form part of these accounts.