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NHS Resolution Annual report and accounts 2021/22 113

Statement of financial position

as at 31 March 2022

Statement of financial position Notes Restated1 Restated1
31 March 2022 31 March 2021 1April 2020

£000 £000 £000
Non-current assets
Property, plant and equipment 858 1,289 1,407
Trade and other receivables 3,719 1,142 1,354
Total non-current assets 4,577 2,431 2,761
Current assets
Trade and other receivables 4 18,117 16,328 27,560
Cash and cash equivalents 5 548,669 297,829 120,691
Total current assets 566,786 314,157 148,251
Total assets 571,363 316,588 151,012
Current liabilities
Trade and other payables 6 (60,511) (50,128) (96,407)
Provisions for liabilities and 7 (2,761,484) (2,749,702) (2,783,788)
charges - known claims
Total current liabilities (2,281,995) (2,799,830) (2,880,195)
Total assets less current liabilities (2,250,632) (2,483,242) (2,729,183)
Non-current liaDilities
Provisions for liabilities and 7 (61,500,568) (39,667,626) (37,523,835)
charges - known claims
Provisions for liabilities and 7 (64,288,000) (42,825,000) (46,536,000)
charges - IBNR
Total non-current liabilities (125,788,568) (82,492,626) (84,059,835)
Total assets less liabilities (128,039,200) (84,975,868) (86,789,018)
Taxpayers' equity
General Fund 16,764 8,165 5,873
Ex-RHA reserve (76,013) (62,451) (65,457)
ELS reserve (1,536,350) (1,135,862) (1,305,942)
CNST reserve (120,007,174) (78,756,404) (80,383,206)
DHSC clinical reserve (4,124,538) (3,141,362) (3,480,036)
ELGP reserve 0 (457,482) (1,000,437)
ELSGP reserve (1,100,864) (421,168) 0
CNSGP reserve (821,279) (615,083) (306,740)
CNSC reserve (92,362) (79,098) 0
CTIS reserve (2,085) (2,006) 0
DHSC non-clinical reserve (132,741) (111,635) (101,309)
PES reserve 3,007 1,757 (5,850)
LTPS reserve (165,565) (203,239) (145,914)
Total taxpayers' equity (128,039,200) (84,975,868) (86,789,018)

The current and non-current liabilities provisions for liabilities and charges - known claims have been increased by £2,790 million
and £2,457 million respectively, to reflect a prior period adjustment as at 1 April 2020 and 31 March 2021 in respect of the

revaluation of the known claims provision. See Note 7.4 for further details of the revaluation.