Town Council (Small Burgh) (Abstract of Accounts) (Scotland) Regulations, 1952

Publication Date:January 01, 1952
 
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1952No. 1724 (S. 92)

The Town Council (Small Burgh) (Abstract of Accounts) (Scotland) Regulations, 1952

19thSeptember1952

16thMay1953

In exercise of the powers conferred upon me by subsection (3) of section 189 and subsection (1) of section 200 of the Local Government (Scotland) Act, 1947(a), and of all other powers enabling me in that behalf, I hereby make the following Regulations:—

1.—(1) These Regulations may be cited as the Town Council (Small Burgh) (Abstract of Accounts) (Scotland) Regulations, 1952, and shall come into operation on the sixteenth day of May, 1953.

(2) The Interpretation Act, 1889(b), shall apply to the interpretation of these Regulations as it applies to the interpretation of an Act of Parliament.

(3) The Town Council (Abstract of Accounts) Order (Scotland), 1930(c), in so far as applicable to the accounts of a small burgh is hereby revoked.

2. The abstract of the accounts of the income and expenditure of the Town Council of every small burgh for the financial year commencing on the sixteenth day of May, 1953 and every financial year thereafter shall be made up and balanced in or as nearly as may be in the form—so far as appropriate—set out in the Schedule to these Regulations, except in so far as the Secretary of State may assent to a departure from that form, and shall be completed and signed by the Town Chamberlain before the 31st day of October in each year.

James Stuart, One of Her Majesty's Principal Secretaries of State.

Dated this 19th day of September, 1952.

St. Andrew's House, Edinburgh.

(a) 10 & 11 Geo. 6. c. 43.

(b) 52 & 53 Vict. c. 63.

(c) S.R. & O. 1930/908; Rev. III, p. 273; 1930, p. 1783.

SCHEDULE

ABSTRACT OF ACCOUNTS OF THE TOWN COUNCIL OF… ..FOR THE YEAR ENDED 15TH MAY, 19 .

 Page
PART I—COMMON GOOD ACCOUNTS 1488
PART II—RATING ACCOUNTS
 Capital Account 1492
 Valuation of Burgh 1494
 Abstract of Rates 1495
 Apportionable Expenses 1496
 Revenue Accounts 1498
 Summary of Revenue Accounts 1515
 Balance Sheet 1516
PART III—REVENUE PRODUCING UNDERTAKINGS
 Housing 1518
 Water 1526
 Harbour 1530
 Civic Restaurants 1532
 Slaughterhouse 1536
 Markets 1538
PART IV—SUNDRY ACCOUNTS
 Trust Funds, etc 1540
 Private Improvement Expenses 1542
 Fee Fund 1542
 Income Tax 1542
 Camps occupied by Squatters 1544
 Premises requisitioned for Families 1546
PART V—LOANS FUND 1548
PART VI—BURGH FUND 1552
PART VII—AGGREGATE BALANCE SHEET 1554
AUDITOR'S CERTIFICATE 1554
APPENDICES 1555

PART I— COMMAN GOOD

(a) CAPITAL ACCOUNT

EXPENDITURE

Property purchased:—
 (detail as necessary) £
Other expenses:—
 (detail as necessary)
 £

(b) REVENUE ACCOUNT

EXPENDITURE

Ordinary Expenditure:—
 General Expenses (proportion) £
 Feu duties and Burdens on Property:—
 Feu duties (gross) £
 Burgh and County Rates
 Stipends (without deduction of Income Tax)
 Upkeep of Property:—
 (detail as necessary)
 *Customs, Markets, etc.:—
 Wages or Commission paid to Collectors of Customs £
 Expenses in connection with Markets
 Other expenses:—
 (detail as necessary)
 †Loan Charges:—
 Contribution towards liquidation of debt £
 Interest (gross)
 Expenses of Loans Fund
 Legal Expenses
 Printing, Stationery and Advertising
 Insurances
 Superannuation
 Donations
 Public Ceremonies and Entertainments
 Other Expenses:—
 (detail as necessary)
 £
Extra-ordinary Expenditure:— £
 (detail as necessary)
Total Expenditure carried to Burgh Fund† £
* For markets provided under Burgh Police (Scotland) Act, 1892, see p. 1538
† See note on p. 1514
† If the Common Good account does not form part of the Burgh Fund the
 balance at beginning and end of the year should be entered in this account

PART I — COMMON GOOD

(a) CAPITAL ACCOUNT

INCOME

Advance from Loans Fund £
Property sold:—
 (detail as necessary)
Other Income:—
 (detail as necessary)
 NOTE.—If a Loans Fund has not been established, for
 "Advance from Loans Fund" substitute "Loans
 raised during Year" and enter balances at beginning
 and end of year
 £

(b) REVENUE ACCOUNT

INCOME

Ordinary Income:—
 Feu duties and ground annuals (gross) £
 Casualties
 Fishing Rents
 Rents from Lands and Buildings:—
 (detail as necessary)
Customs, Markets, etc.:—
 Customs £
 Market Dues
 Other Dues:—
 (detail as necessary)
 Entry dues from Burgesses
 Interest and dividends on Investments (gross)
 Other Income:—
 (detail as necessary) £
 £
Extra-ordinary Income:— £
 (detail as necessary)
Total Income carried to Burgh Fund† £
* For markets provided under Burgh Police (Scotland) Act, 1892, see p. 1538
† See note on p. 1514
† If the Common Good account does not form part of the Burgh Fund the
 balance at beginning and end of the year should be entered in this account.

(c) BALANCE SHEET

LIABILITIES

DEBT OUTSTANDING:—
 Advances for capital expenditure from Loans Fund £
CURRENT LIABILITIES:— £
 Sundry Creditors
 Revenue Account Balance
 Revenue Advances from Loans Fund
 [Bank Overdraft]
 Other Liabilities:—
 (detail as necessary)
 Total Liabilities £
 Surplus Assets
 NOTE.—If a Loans Fund has not been established, for
 "Advances for capital expenditure from Loans Fund"
 substitute "Loans outstanding—see Loans Statement
 p. 1551."
 Total £
* A note showing how the valuation has been arrived at should be appended.

(C) BALANCE SHEET

ASSETS

HERITABLE PROPERTY (detail):—* £
 £
MOVABLE PROPERTY:— £
 Investments (detail) £
 (1)
 (2)
 (3)
 Sundry Debtors
 Other Assets:—
 (detail as necessary)
 Loans Fund deposits
 [Due by Bank/Cash in hand]
 Total Assets £
* A note showing how the valuation has been arrived at should be appended.

VALUATION OF BURGH

 Rateable Value
 GROSS NET
 Annual Value Annual Value
 Owners Occupiers Domestic Water
 Main Supple- Main Supple- Main Supple- Main Supple- Main Supple-
 Roll mentary Roll mentary Roll mentary Roll mentary Roll mentary
 Roll Roll Roll Roll Roll
 £ £ £ £ £ £ £ £ £ £
Mines, Minerals,
 Quarries, etc.
Mills, Manufactories,
 etc.
Iron Works (Smelting)
Steel Tube Works
Oil Refineries
Gas Works
Water Works Details need
Sewers and Sewage Works not be shown
Harbours, Quays, Docks,
 etc.
Tramways
Steel (Plate) Works
Agricultural Lands and
 Heritages
Houses
Shops, Offices, etc.
 Total
Deduct—Subjects exempt
 from Rates (specifying
 same)
Net Rateable Value

ABSTRACT OF RATES

 BURGH RATE DOMESTIC WATER
 Owner Occupier Total Occupier
Rateable Value £ £ £ £
Rate per £
Rate Levy for year
 Assessment for year £ £ £ £
 Government Grant in lieu of Rates
 Deduct—Relieved and written off as irrecoverable
 Net Income for year transferred to page 1513 £ £ £ £
Cash Reconciliation
 Cash collected during year
 Rates £ £ £ £
 Government Grant in lieu of Rates
 £ £ £ £
 Deduct—Arrears at beginning of year*
 £ £ £ £
 Add—Arrears at end of year
 Net Income for year as above £ £ £ £
 Including arrears written off in a
 previous year which were collected
 during the year £ £

PART II—RATING ACCOUNTS

APPORTIONABLE EXPENSES

GENERAL EXPENSES

Town Clerk's Department:— £
 (detail as necessary)
 £
Town Chamberlain's Department:— £
 (detail as necessary)
Collector's Department:— £
 (detail as necessary)
Auditor's Fee … … … … … … … … …
Engineer's/Surveyor's Department:— £
 (detail as necessary)
Municipal Buildings:— £
 (detail as necessary)
Election of Town Councillors … … … … … … …
Private Improvement Expenses written off … … … …
General Charges:— £
 (detail as necessary)
 £
 OTHER APPORTIONABLE EXPENSES
 (Detail as necessary)
 £

APPORTIONABLE EXPENSES

GENERAL EXPENSES

Apportioned as follows:—
 Common Good Account … … … … … … … £
 Rating Accounts:—
 (detail heads)
 Revenue Producing Undertakings:—
 (detail heads)
 Sundry Accounts:—
 (detail heads)
 £
 OTHER APPORTIONABLE EXPENSES
Apportioned as follows:—
 £

POLICE

EXPENDITURE

General expenses (proportion) £
Burgh Prosecutor
Police Court Assessor
Clerk of Burgh Court
Burgh Court Room—maintenance, etc.
Other expenses:—
 (detail as necessary)
 Total Expenditure carried to Summary (p. 1515) £
 LIGHTING
General Expenses (proportion) £
 Public Lighting:—
 (detail as necessary)
*Loan charges:—
 Contribution towards liquidation of debt £
 Interest (gross)
 Expenses of Loans Fund
 Private Lighting:—
 Cost of lighting stairs, private streets and courts
 Other expenses:—
 (detail as necessary)
 Total Expenditure carried to Summary (p. 1515) £
 CLEANSING
General expenses (proportion) £
 Street cleansing:—
 Classified roads:—
 (detail as necessary) £
 Unclassified roads:—
 (detail as necessary)
 Refuse collection:—
 (detail as necessary)
 Refuse disposal:—
 (detail as necessary)
 Public conveniences:—
 (detail as necessary)
*Loan charges:—
 Contribution towards liquidation of debt £
 Interest (gross)
 Expenses of Loans Fund
 Other expenses:—
 (detail as necessary)
 Total Expenditure carried to Summary (p. 1515) £
 * See note on p. 1514.

POLICE

INCOME

Fines and penalties … … … … … … … … … £
Rents (including £ from other Depts.) … … … … … …
Other income … … … … … … … … …
 Total Income carried to Summary (p. 1515) … … … £
 LIGHTING
Repairs and alterations to lamps recovered … … … … … … £
Damage to pillars and lamps recovered … … … … … …
Lanterns, old metal, etc. sold … … … … … … …
Cost of lighting stairs and private courts recovered … … … …
Private parties for work and material (including £ from other Depts.)
Other income:—
 (detail as necessary)
 Total Income carried to Summary (p. 1515) … … … £
 CLEANSING
Street cleansing:—
 (detail as necessary) £
Refuse collection:—
 (detail as necessary)
Refuse disposal:—
 (detail as necessary)
Public conveniences:—
 (detail as necessary)
Other income:—
 (detail as necessary)
 Total Income carried to Summary (p. 1515) … … … £
 * See note on p. 1514.

BATHS AND WASH-HOUSES

EXPENDITURE

General expenses (proportion) £
Public Baths:—
 *Loan charges:—
 Contribution towards liquidation of debt £
 Interest (gross)
 Expenses of Loans Fund
 £
 Other expenses:—
 (detail as necessary)
Public Wash-houses:—
 *Loan charges:—
 Contribution towards liquidation of debt £
 Interest (gross)
 Expenses of Loans Fund
 £
 Other
...

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