, Statement of Parliamentary Supply ,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, , Summary of Resource Outturn 2009-10 ,,,,,,,,,,,,, ,,,,,,,,, 2009-10 , 2008-09 ,,,, ,,,,,,,,,£0,£0,,,, ,,,,,Estimate,,,Outturn,, Outturn ,,,, ,,,,,,,,, Net total ,,,,, ,,,,,,,,, outturn ,,,,, ,,,,,,,,, compared with ,,,,, ,,,,,, ,,, Estimate: ,,,,, ,,, Gross ,,, Gross ,,, saving/ , Net ,,,, , Request for resources , Note , Expenditure , A in A , Net Total , Expenditure , A in A , Net Total , (excess) , Total ,,,, ,,,,,,,,,,,,,, , House of Commons ,3,"207,427","-71,056","136,371","170,499","-40,955","129,544","6,827","132,969",,,, , Northern Ireland Assembly ,3,"12,919","-3,532","9,387","12,491","-3,372","9,119",268,"8,575",,,, , Scottish Parliamament ,3,"10,400", - ,"10,400","10,120", - ,"10,120",280,"10,241",,,, , National Assembly for Wales ,3,"3,572", - ,"3,572","3,584", - ,"3,584",-12,"3,500",,,, , Total resources ,,"234,318","-74,588","159,730","196,694","-44,327","152,367","7,363","155,285",,,, , Non-operating cost A in A ,, - , - , - , - , - , - , - , - ,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, , Net Cash Requirement 2009-10 ,,,,,,,,,,,,, ,,,,,, 2009-10 ,,,, 2008-09 ,,,, ,,,,,,£0,,,,£0,,,, ,,,,,,,,, Net total ,,,,, ,,,,,,,,, outturn ,,,,, ,,,,,,,,, compared with ,,,,, ,,,,,,,,, Estimate: ,,,,, ,,,,,,,,, saving/ ,,,,, ,,,,,, Note , Estimate , Outturn , (excess) , Outturn ,,,, ,,,,,,,,,,,,,, , Net cash requirement ,,,,,5,"160,853","149,028","11,825","166,456",,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, , Summary of income payable to the Consolidated Fund ,,,,,,,,,,,,, ,,,,,,,,,,,,,, , There was no income payable to the Consolidated Fund during the year. ,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, , Explanations of variances between Estimate and Outturn ,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,"Following the 2009/10 Spring Supplementary Estimate, the FSA's Westminster Resource Budget was amended to £132.871m taking into account of a release of £3.5m programme expenditure and an increase in administration costs of £2m. Expenditure for the year was in line with expectation and the variance was more than 4% below the combined estimate.",,,,,,,,,,,,, , A more detailed explanation is being provided within the Management Commentary section of the Annual Report. ,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, , The notes on pages 46 to 69 form part of these accounts. ,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, , Consolidated Operating Cost Statement ,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, , For the year ended 31st March 2010 ,,,,,,,,,,,,, ,,,,,,,,, 2009-10 , 2008-09 ,,,, ,,,,,,,,,£0,£0,,,, ,,,, Core Department ,,, Consolidated ,,, Core Department , Consolidated ,,, ,,, Note , Staff Costs , Other Costs , Income , Staff Costs , Other Costs , Income ,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, , Administration Costs: ,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, , Staff costs ,,10,"34,982",,,"34,982", - , - ,"35,736","35,736",,, ,,,,,,,,,,,,,, , Other administration costs ,,11,,"27,280",, - ,"27,280", - ,"24,284","24,284",,, ,,,,,,,,,,,,,, , Operating income ,,14,,,"-2,081", - , - ,"-2,081",-848,-848,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, , Programme Costs ,,,,,,,,,,,,, , Request for resources: ,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, , Staff Costs ,,10,,,,"37,225", - , - , - ,"42,699",,, ,,,,,,,,,,,,,, , Programme costs ,,12,,"60,728",, - ,"97,207", - ,"65,593","108,016",,, ,,,,,,,,,,,,,, , Income ,,14,,,"-5,349", - , - ,"-42,246","-5,209","-54,602",,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, , Totals ,,,"34,982","88,008","-7,430","72,207","124,487","-44,327","119,556","155,285",,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, , Net Operating Cost ,,,,,"115,560",,,"152,367","119,556","155,285",,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,All income and expenditure are derived from continuing operations.,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, , The notes on pages 46 to 69 form part of these accounts. ,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, , Statement of Financial Position ,,,,,,,,,,,,, , As at 31st March 2010 ,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,, 2009-10 ,2008-09,,,,2007-08,,, ,,, Core Department ,, Consolidated ,, Core Department ,, Consolidated ,, Core Department ,, Consolidated , ,,, £'000 , £'000 , £'000 , £'000 , £'000 , £'000 , £'000 , £'000 , £'000 , £'000 , £'000 , £'000 ,, Notes ,,,,,,,,,,,, , Non-current assets ,,,,,,,,,,,,, ," Property, plant and equipment ",15,"2,180",,"2,544",,"2,803",,"3,189",,"2,850",,"3,247", , Intangible assets ,16,462,,"1,276",,654,,"1,743",,710,,"1,482", , Total non -current assets ,,,"2,642",,"3,820",,"3,457",,"4,932",,"3,560",,"4,729" ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, , Current assets ,,,,,,,,,,,,, , Trade and other receivables ,18,"4,094",,"8,280",,"2,932",,"6,893",,"3,662",,"8,462", , Other current assets ,18,"3,641",,"6,644",,"5,278",,"8,206",,"4,682",,"8,213", , Cash and cash equivalents ,19,"3,390",,"8,169",, - ,,"3,979",,"3,692",,"5,844", , Total current assets ,,,"11,125",,"23,093",,"8,210",,"19,078",,"12,036",,"22,519" ,,,,,,,,,,,,,, , Total assets ,,,"13,767",,"26,913",,"11,667",,"24,010",,"15,596",,"27,248" ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, , Current Liabilities ,,,,,,,,,,,,, , Trade and other payables ,20,"-6,131",,"-9,717",,"-5,355",,"-8,393",,"-7,013",,"-11,489", , Other Liabilities ,20,"-23,237",,"-30,263",,"-16,132",,"-25,068",,"-22,320",,"-36,166", , Total current liabilities ,,,"-29,368",,"-39,980",,"-21,487",,"-33,461",,"-29,333",,"-47,655" ,,,,,,,,,,,,,, , Non-current assets plus/less net current assets/liabilities ,,,"-15,601",,"-13,067",,"-9,820",,"-9,451",,"-13,737",,"-20,407" ,,,,,,,,,,,,,, , Non-current liabilities ,,,,, ,,,, ,,,, , Provisions ,21,"-2,826",,"-107,268",,"-2,177",,"-48,488",,"-3,886",,"-32,126", , Other payables ,20,"-15,172",,"-15,172",,"-14,685",,"-14,685",,"-14,199",,"-14,199", , Total non-current liabilities ,,,"-17,998",,"-122,440",,"-16,862",,"-63,173",,"-18,085",,"-46,325" ,,,,,,,,,,,,,, , Assets less liabilities ,,,"-33,599",,"-135,507",,"-26,682",,"-72,624",,"-31,822",,"-66,732" ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, , Taxpayers' equity ,,,,,,,,,,,,, , General fund ,,,"-33,599",,"-135,507",,"-26,682",,"-72,624",,"-31,822",,"-66,732" ,,,,,,,,,,,,,, , Total taxpayers' equity ,,,"-33,599",,"-135,507",,"-26,682",,"-72,624",,"-31,822",,"-66,732" ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, , Tim J Smith ,,,,,,,,,,,,, , Chief Executive and Accounting Officer ,,,,,,,,,,,,, , 23 June 2010 ,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, , The notes on pages 46 to 69 form part of these accounts. ,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,Statement of Changes in Taxpayer's Equity,,,,,,,,,,,,, ,,,,,,,,,,,,,, , For the year ended 31st March 2010 ,,,,,,,,,,,,, ,,,,,,Core,,Consolidated,,,,,, ,,,,Note,General Fund,Total Reserves,General Fund,Total Reserves,,,,,, ,,,,,£0,£0,£0,£0,,,,,, ,Balance at 1 April 2007,,,,"-31,111","-31,111","-76,815","-76,815",,,,,, ,,,,,,,,,,,,,, ,Changes in taxpayers' equity for 2007-08,,,,,,,,,,,,, ,MHS Actuarial gain/(loss),,,, - , - ,"17,772","17,772",,,,,, ,Adjustment to Fixe assets/General fund,,,,296,296,823,823,,,,,, ,Adjustment re prior period,,,,-2,-2,3,3,,,,,, ,Non-cash charges - cost of capital,,,11,-779,-779,"-2,058","-2,058",,,,,, ,Non-cash charges - auditors remuneration,,,11,100,100,133,133,,,,,, ,Indirect funding,,,,52,52,52,52,,,,,, ,Adjustment- Meat Hygiene Internal Cash Funding,,,, - , - , - , - ,,,,,, ,Transfers to general fund of realised element of revaluation reserve,,,,61,61,61,61,,,,,, ,Net operating cost for the year,,,,"-133,968","-133,968","-176,326","-176,326",,,,,, ,Total recognised income and expense for 2007-08,,,,"-134,240","-134,240","-159,540","-159,540",,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,Net Parliamentary Funding -drawdown,,,,"135,293","135,293","171,293","171,293",,,,,, ,Net Parliamentary Funding - deemed,,,,"1,928","1,928","4,174","4,174",,,,,, ,Consolidated Fund Standing Services,,,,, - ,, - ,,,,,, ,Supply payable/(receivable) adjustment,,,,"-3,692","-3,692","-5,844","-5,844",,,,,, ,Excess Vote - Prior Year,,,,, - ,-, - ,,,,,, ,,,,,"133,529","133,529","169,623","169,623",,,,,, ,,,,,,,,,,,,,, ,Balance at 31 March 2008*,,,,"-31,822","-31,822","-66,732","-66,732",,,,,, ,,,,,,,,,,,,,, ,Changes in taxpayers' equity for 2008-09,,,,,,,,,,,,, ,MHS Actuarial gain/(loss),,,, - , - ,"-15,338","-15,338",,,,,, ,"Net gain/(loss) on revaluation of property, plant and equipment",,,,, - , - , - ,,,,,, ,Net gain/(loss) on revaluation on intangible assets,,,,, - , - , - ,,,,,, ,Release of reserves to the operating cost statement,,,,, - , - , - ,,,,,, ,Non-cash charges - cost of capital,,,11,-559,-559,"-1,927","-1,927",,,,,, ,Non-cash charges - auditors remuneration,,,11,111,111,148,148,,,,,, ,Indirect funding,,,,54,54,54,54,,,,,, ,Adjustment- Meat Hygiene Internal Cash Funding,,,,"-1,052","-1,052", - , - ,,,,,, ,Transfers between reserves,,,,, - , - , - ,,,,,, ,Net operating cost for the year,,,,"-119,556","-119,556","-155,285","-155,285",,,,,, ,Total recognised income and expense for 2008-09,,,,"-121,002","-121,002","-172,348","-172,348",,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,Net Parliamentary Funding -drawdown,,,,"121,591","121,591","164,591","164,591",,,,,, ,Net Parliamentary Funding - deemed,,,,"3,692","3,692","5,844","5,844",,,,,, ,Consolidated Fund Standing Services,,,,, - , - , - ,,,,,, ,Supply payable/(receivable) adjustment,,,,859,859,"-3,979","-3,979",,,,,, ,Excess Vote - Prior Year,,,,, - ,-, - ,,,,,, ,,,,,"126,142","126,142","166,456","166,456",,,,,, ,,,,,,,,,,,,,, ,Balance at 31st March 2009,,,,"-26,682","-26,682","-72,624","-72,624",,,,,, ,,,,,,,,,,,,,, ,Changes in taxpayers' equity for 2009-10,,,,,,,,,,,,, ,MHS Actuarial gain/(loss),,,,-, - ,"-57,399","-57,399",,,,,, ,"Net gain/(loss) on revaluation of property, plant and equipment",,,,-, - , - , - ,,,,,, ,Net gain/(loss) on revaluation on intangible assets,,,,-, - , - , - ,,,,,, ,Release of reserves to the operating cost statement,,,,-, - , - , - ,,,,,, ,Non-cash charges - cost of capital,,,11,-675,-675,"-3,267","-3,267",,,,,, ,Non-cash charges - auditors remuneration,,,11,102,102,148,148,,,,,, ,Adjustment- Meat Hygiene Internal Cash Funding,,,,"1,052","1,052", - , - ,,,,,, ,Indirect Funding,,,,55,55,55,55,,,,,, ,Transfers between reserves,,,, - , - , - , - ,,,,,, ,Net operating cost for the year,,,,"-115,560","-115,560","-152,367","-152,367",,,,,, ,Total recognised income and expense for 2009-10,,,,"-115,026","-115,026","-212,830","-212,830",,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,Net Parliamentary Funding -drawdown,,,,"117,138","117,138","154,138","154,138",,,,,, ,Net Parliamentary Funding - deemed,,,,-859,-859,"3,979","3,979",,,,,, ,Consolidated Fund Standing Services,,,, - , - , - , - ,,,,,, ,Supply payable/(receivable) adjustment,,,,"-8,170","-8,170","-8,170","-8,170",,,,,, ,Excess Vote - Prior Year,,,,-, - ,-, - ,,,,,, ,,,,,"108,109","108,109","149,947","149,947",,,,,, ,,,,,,,,,,,,,, ,Balance at 31st March 2010,,,,"-33,599","-33,599","-135,507","-135,507",,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,"The General Fund represents the net assets vested in the FSA at 1 April 2000 (stated at historical cost less accumulated depreciation at that date), the surplus or deficit generated from notional charges and trading activities, and the Vote funding arising since that date.",,,,,,,,,,,,, ,,,,,,,,,,,,,, *,"The restated opening consolidated balance includes a Prior Period Adjustment following the decision to discontinue modified historic cost accounting (mhca). A write back of £527,000 was made to the General Fund to ensure that the MHS Fixed Asset register balances were restated at historic net book value. Included in this amount is £56,000 relating to the revaluation reserve note.",,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,`,,,,,,,,, , The notes on pages 46 to 69 form part of these accounts. ,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, , Consolidated Statement of Cash Flows ,,,,,,,,,,,,, ,,,,,,,,,,,,,, , For the year ended 31st March 2010 ,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,, 2009-10 , 2008-09 ,,,,,, ,,,,,,,£0,£0,,,,,, ,,,,,,,,,,,,,, ,Cash flows from operating activities,,,,,,,,,,,,, ,Net operating cost,,,,,3,"-152,367","-155,285",,,,,, ,Adjustment for non-cash transactions,,,,,11,"2,480","4,934",,,,,, ,less movements relating to items not passing through the OCS,,,,,,"-4,181","1,865",,,,,, ,(Increase) /Decrease in trade and other receivables,,,,,,175,"1,576",,,,,, ,Increase/(Decrease) in trade and other payables,,,,,,"7,006","-13,708",,,,,, ,Use of provisions,,,,,21a,-919,"-2,604",,,,,, ,Cash contribution to pension deficit,,,,,21b,"-1,631","-1,558",,,,,, ,Net cash outflow from operating activities,,,,,,"-149,437","-164,780",,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,Cash flows from investing activities,,,,,,,,,,,,, ,"Purchase of property, plant and equipment",,,,,15,-332,"-1,500",,,,,, ,Purchase of intangible assets,,,,,16,-178,-176,,,,,, ,Net cash outflow from investing activities,,,,,,-510,"-1,676",,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,Cash flows from financing activities,,,,,,,,,,,,, , From the UK Consolidated Fund (Supply) - current year ,,,,,,"131,678","143,210",,,,,, , From Northern Ireland Assembly ,,,,,,"8,716","7,534",,,,,, , From Scottish Parliament ,,,,,,"10,400","10,350",,,,,, , From National Assembly for Wales ,,,,,,"2,634","3,497",,,,,, , From the UK Consolidated Fund (Supply) - prior year ,,,,,,709,-,,,,,, , Net Financing ,,,,,,"154,137","164,591",,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,Net increase/(decrease) in cash and cash equivalents in the period before adjustment for receipts and payments to the Consolidated Fund,,,,,,"4,190","-1,865",,,,,, ,,,,,,,,,,,,,, ,Receipts due to the Consolidated Fund which are outside the scope of the Department's activities,,,,,,-,-,,,,,, ,Payments of amounts due to the Consolidated Fund,,,,,,-,-,,,,,, ,,,,,,,"4,190","-1,865",,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,Net increase/ (decrease) in cash and cash equivalents in the period after adjustments for receipts and payments to the Consolidated Fund,,,,,,,,,,,,, ,,,,,,,,,,,,,, , Cash and cash equivalents at the beginning of the period ,,,,,,"3,979","5,844",,,,,, , Cash and cash equivalents at the end of the period ,,,,,19,"8,169","3,979",,,,,, ,,,,,,,"4,190","-1,865",,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, , The notes on pages 46 to 69 form part of these accounts. ,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, , Consolidated Statement of Net Operating Costs by Departmental Strategic Objectives ,,,,,,,,,,,,, ,,,,,,,,,,,,,, , For the year ended 31st March 2010 ,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,, 2009-10 ,,,,,, ,,,,,,,,£0,,,,,, ,,,,, Strategic Objective , Strategic Objective , Strategic Objective , Total ,,,,,, ,,,,,1,2,3,,,,,,, ,,,,,,,,,,,,,, , Gross Expenditure ,,,,"140,155","28,763","27,776","196,694",,,,,, ,,,,,,,,,,,,,, , Income ,,,,"-42,217","-1,055","-1,055","-44,327",,,,,, ,,,,,,,,,,,,,, , Net Expenditure ,,,,"97,938","27,708","26,721","152,367",,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,, 2008-09 ,,,,,, ,,,,,,,,£0,,,,,, ,,,,, Strategic Objective , Strategic Objective , Strategic Objective , Total ,,,,,, ,,,,,1,2,3,,,,,,, ,,,,,,,,,,,,,, , Gross Expenditure ,,,,"178,071","16,859","15,805","210,735",,,,,, ,,,,,,,,,,,,,, , Income ,,,,"-46,855","-4,436","-4,159","-55,450",,,,,, ,,,,,,,,,,,,,, , Net Expenditure ,,,,"131,216","12,423","11,646","155,285",,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, , Objective 1 Food Safety : ,,,,,,,,,,,,, - to continue to reduce foodborne illness; and ,,,,,,,,,,,,,, " - to reduce further the risks to consumers from chemical contamination (including radiological contamination) of food. ",,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, , Objective 2 Eating for Health : ,,,,,,,,,,,,, - to make it easier for all consumers to choose a healthy diet; and thereby ,,,,,,,,,,,,,, - improve quality of life by reducing diet-related diseases. ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, , Objective 3 Choice : ,,,,,,,,,,,,, - to enable consumers to make informed choices. ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, , The FSA aims are described in more detail in the Agency's Strategic Plan to 2010. ,,,,,,,,,,,,, ,,,,,,,,,,,,,, , Costs have been apportioned to individual objectives on a divisional basis which best reflects the resources consumed. These costs include staff costs as explained in note 10 to the accounts. ,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, , The notes on pages 46 to 69 form part of these accounts. ,,,,,,,,,,,,,