Town Council (Small Burgh) (Abstract of Accounts) (Scotland) Regulations, 1952
| Jurisdiction | UK Non-devolved |
| Citation | SI 1952/1724 |
| Year | 1952 |
1952 No. 1724 (S. 92)
The Town Council (Small Burgh) (Abstract of Accounts) (Scotland) Regulations, 195219thSeptember 1952
16thMay 1953
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.
(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
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