Page 140 - Pharmacy Appeals 1/4/04 to 31/3/05

116 Financial statements

Statement of changes in taxpayers equity

for the year ended 31 March 2022

Changes in taxpayers Notes General Ex-RHA ELS CNST DHSC ELGP
equity Fund Reserve Reserve Reserve clinical Reserve
Reserve

(£000s (£000s) (£000s) (£000s) (£000s) (£000s)

Restated1balance
5,873 (65,457) (1,305,942) (80,383,206) (3,480,036) (1,000,437)

at 1April 2020
Changes in taxpayers equity for 2020/21
Restated net expenditure
(5,381) 2,006 140,080 1,626,802 253,674 473,826
for the year
Restated total recognised
income and expense 492 (63,451) (1,165,862) (78,756,404) (3,226,362) (526,611)
as at 2020/21

Net Parliamentary funding 7,673 1,000 30,000 0 85,000 69,129

Restated1balance at
8,165 (62,451) (1,135,862) (78,756,404) (3,141,362) (457,482)
31 March 2021
Changes in taxpayers equity for 2020/21 Transfer between schemes

Transfer between schemes 0 0 0 0 0 (25,153)

Expenditure

Authority and claims
2 (6,736) (1) (57) (23,304) (264) 0
administration
(lncrease)/decrease in
7 0 (20,840) (397,286) (22,282,207) (1,034,593) 193,635
provision for known claims
(lncrease)/decrease in
7 0 6,000 (35,000) (21,404,000) (29,000) 289,000
the provision for IBNR

(6,736) (14,841) (432,343) (43,709,511) (1,063,857) 482,635

Income

Scheme and other income 3 935 0 0 2,458,741 0 0

Total recognised income
(5,801) (14,841) (432,343) (41,250,770) (1,063,857) 482,635
and expense for 2021/22
Net Parliamentary funding2 14,400 1,279 31,855 0 80,681 0

Balance at 31 March 2022 16,764 (76,013) (1,536,350) (120,007,174) (4,124,538) 0

1The balance of reserves at 1 April 2020 and 31 March 2021 have been increased by £2,790 million and £2,457 million respectively to reflect a prior

period adjustment for 2020/21 in respect of the revaluation of the known claims provision. See Note 7.2 for further details of the revaluation.
2 The net Parliamentary funding represents the cash drawdown of £221.5 million in 2021/22 for DHSC-funded indemnity
schemes and administration costs. The Notes on pages 118-156 form part of these financial statements.