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| |  Regulatory Accounts |
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June return: regulatory accounts
This section of the return consists of sixteen tables.
Table 18
- Profit and loss account (historical cost accounting).
Table 18c
- Regulatory Accounts Statement of total recognised gains and losses.
Table 18d
- Regulatory Accounts HcA Analysis of dividends and interest charges for the year.
Table 19
- Balance sheet (historical cost accounting).
Table 20
- Profit and loss account (current cost accounting).
Table 21
- Activity costing analysis - water service (current cost accounting), covering:
- direct costs (these are costs that are directly attributable to each water service activity, namely water resources and treatment and water distribution).
- operating expenditure
- reactive maintenance (the costs of reactive maintenance expenditure on water infrastructure and non-infrastructure assets which are included within operating expenditure, for each of the two service activities).
- capital maintenance (the capital charges for each service category for infrastructure renewals expenditure, infrastructure renewals accrual/prepayment and current cost depreciation).
Table 22
- Activity costing analysis - sewerage service (current cost accounting), covering:
- direct costs (these are costs that are directly attributable to each service activity, namely sewerage, sewage treatment, and sludge treatment and disposal).
- operating expenditure
- reactive maintenance (the costs of reactive maintenance expenditure on water infrastructure and non-infrastructure assets which are included within operating expenditure, for each of the three service activities).
- capital maintenance (the capital charges for each service category for infrastructure renewals expenditure, infrastructure renewals accrual/prepayment and current cost depreciation).
Table 23
- Analysis of turnover and operating income.
Table 24
- Balance sheet (current cost accounting).
Table 25
- Analysis of fixed assets by asset type (current cost accounting).
Table 26
Table 27
- Movement on current cost reserve.
Table 28
- Cash flow statement for appointed business (current cost accounting).
Table 29
- Reconciliation of operating profit to net cash flow from operating activities (current cost accounting).
Tables 18a, 18b, 30 and 31 are considered to be commercially confidential and are excluded from the public version of the return.
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