Kent Fire & Rescue Service


General Reserves

These reserves provide a working balance to help cushion the impact of uneven cash flows, help avoid unnecessary temporary borrowing, and provide a contingency to cushion the impact of unexpected events or exceptional circumstances. The level of general reserves is set at approximately 6% of the Authority’s net revenue budget. The appropriateness of the level of this reserve is assessed on an annual basis, through a detailed risk assessment.

Earmarked Reserves

These are sums that are set aside for a specific purpose to meet future known or predicted expenditure or liabilities. Their use and purpose is clearly defined, with regular reviews to ensure their continuing relevance and adequacy. Detailed below is a brief explanation of each earmarked reserve:

Business Continuity

This supports the funding of any additional costs that might arise due to an unavoidable interruption to business continuity or service provision.

Fire Control

Meets additional costs arising from the implementation of the Fire Control project.

Fire Museum

A sum bequeathed to the Authority, the use of which must be agreed by the sole trustee.

Government Grants

This reserve is used to carry forward unspent government grants at the end of the financial year.

Improvement and Efficiency

This reserve will facilitate the pump priming of any new improvement and efficiency initiatives, including potential future redundancy costs.

Local Government Resource Review

This will fund any potential unforeseen loss in relation to the Authority’s share of Medway Council and Kent District’s collection funds on Council Tax and Business Rates.


This reserve will assist in smoothing out the cost of insurance claim volatility between financial years.


Meets the cost of back-dated employer contributions arising from the Norman v Cheshire FRA legal case.


This funds expenditure on infrastructure assets such as premises, IT and communications equipment, vehicles and operational equipment.

Performance Reward Grant

Resources that will be matched and utilised against defined areas of expenditure, usually in relation to Community Safety activity.

Rolling Budgets

This reserve is used to roll forward resources that are committed in one financial year but received in the next.

General and earmarked reserves

General and Earmarked Reserves 01/04/2014
Forecast Balance
Net Transfers
Forecast Balance
General Reserves 4,244 0 4,244
Earmarked Reserves   
Business Continuity 500 0 500
Fire Control 575 -467 108
Fire Museum 46 0 46
Government Grants 729 -401 328
Improvement and Efficiency 938 0 938
Local Government Resource Review 700 300 1,000
Insurance 160 0 160
Pension 700 0 700
Infrastructure 19,775 -3,302 16,473
Performance Reward Grant 256 -211 45
Rolling Budgets 68 -52 16
Total Earmarked Reserves 24,447 -4,133 20,314
Capital Receipts 4,217 400 4,617
Unapplied Capital Grants 1,501 -1,250 251
Total Reserves 34,409 -4,983 29,426
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