Agenda and decisions

To approve as a correct record the Minutes of the meetings of the Executive held on 18 December 2025 and 29 January 2026.

To remind Members of the need to record the existence and nature of any personal, disclosable pecuniary or other registrable interests in items on the agenda, in accordance with the Members’ Code of Conduct.

Members of the Executive to answer questions submitted by members of the public in accordance with the Executive Procedure Rules contained in the Council’s Constitution.

Councillors or Members of the public may present any petition which they have received. These will normally be referred to the appropriate Committee without discussion.

Purpose: to determine financial planning assumptions for future years and align these with the Council Strategy to ensure that strategic objectives are delivered.

Resolved that: Executive referred the report to Council to consider the following recommendation

·       Unlike the Capital Strategy and Investment and Borrowing Strategy, the Council is not required to establish a Medium-Term Financial Strategy (MTFS). However, it is a matter of best practice to undertake longer-term financial planning in support of the annual budget setting process.

·       It is recommended that Council approve the Medium Term Financial Strategy (MTFS). The MTFS is detailed in this report and appendices.

This decision is not subject to call in as:

·     the item is due to be referred to Council for final approval.

therefore it will be implemented immediately.

Purpose: to consolidate the investment and borrowing strategy for the year ahead by detailing how and where the Council will invest and borrow in the forthcoming year, within a particular framework. The strategy is monitored throughout the year, with a mid-year report going to the Governance Committee as well as an annual report being presented to Members.

Resolved that: Executive referred the report to Council to consider the following recommendation

·       It is recommended that Council approve and adopt the proposed Investments and Borrowings Strategy for 2026/27.

This decision is not subject to call in as:

·     the item is due to be referred to Council for final approval.

therefore it will be implemented immediately.

Purpose: to outline the Capital Strategy period and the supporting funding framework, providing a high-level overview of how capital expenditure, capital financing and treasury management activity contribute to the provision of local public services along with an overview of how associated risk is managed and the implications for future financial sustainability.

Resolved that: Executive referred the report to Council to consider the following recommendation

·       It is recommended that Council approve the Capital Strategy appended to this report and its sub appendices:

o    Appendix A – Capital Strategy

o   Appendices B & C – Capital Programme for financial years 2026/27-2029/30

o   Appendix D – Flexible Use of Capital Receipts Policy

This decision is not subject to call in as:

·     the item is due to be referred to Council for final approval.

therefore it will be implemented immediately.

Purpose: the budget acts as an indicator that the Council has set aside sufficient financial resources to achieve its objectives and to ensure that Council Tax bills can be issued to residents across the district prior to the start of the new financial year. This report details the budget proposals for financial year 2026/27 and supporting Council Tax proposals and resolutions.

Resolved that: Executive referred the report to Council to consider the following recommendation

Council Tax

·       That Council approves the 2026/27 Council Tax requirement of £136.28 million, requiring a Council Tax increase of +2.99% with a +2.0% Council Tax precept ringfenced for Adult Social Care.

Revenue Budget

·       That the proposed General Fund net budget requirement of £210.9 million itemised in Appendix B is approved.

·       That the fees and charges disclosed in Appendix C are approved.

·       That the proposed savings disclosed in Appendix F and investments disclosed in Appendix E are approved.

·       To note that a budget consultation was undertaken between 1st December 2025 and 12th January 2026. The consultation responses are disclosed in Appendix I.

·       To note the Dedicated Schools Grant (DSG) allocations totalling £139.99 million and agree that the schools block of £74.09 million is allocated to schools using the local formula agreed by The Schools Forum on 19th January 2026. The outline DSG budget by block is detailed in Appendix H. Members are asked to note that the expenditure budget set is more than income funding available, and it is therefore anticipated that the cumulative High Needs Block (HNB) deficit will be increased by +£16.98 million in 2026/27 to £31.53 million. The cost of financing the HNB is factored into the revenue capital financing requirement for 2026/27 and drives part of the Council’s EFS request.

·       That the Executive ratifies the EFS request to Central Government of £50 million, split between £20 million attributable to 2025/26 to provide resilience to the reserves position, and £30 million required to balance the 2026/27 revenue budget.

·       It is further proposed that Council approve a 100% Council Tax discount for Care Leavers aged 18- 25 who reside in West Berkshire

This decision is not subject to call in as:

·     the item is due to be referred to Council for final approval.

therefore it will be implemented immediately.

Purpose: to report the financial performance of the Council’s Revenue and Capital budgets following the Q3 2025/26 outturn. The report details variances between the 2025/26 Budget (set in February 2025) and the current forecast for the financial year end position. This allows the Executive to consider the authority’s current financial position

Resolved that: Executive were informed

·       Revenue: The forecast Q3 revenue outturn is £8.5m/ 4.5% adverse to Budget. Total net revenue is forecast at £192.0m in the Q3 outturn, vs £183.4m in the Budget.

·       Capital: Following the Q2 reprofiling of £22.5m of capital budget, approved by the S151 officer in consultation with the portfolio holder for Finance, the revised position at Q3 for the expected capital expenditure in 2025/26 is £50.8m against an updated budget of £59.2m resulting in an underspend of £8.4m. Members are also informed of the budget adjustments to the 2025/26 capital programme

This decision is not subject to call in as:

·     Report is to note only

therefore it will be implemented immediately.

Purpose: to provide details of forthcoming supply, service and works contract awards that will have a contract value in excess of £2.5m and as such will require approval from Executive during the next quarter. 

Resolved that: Executive

·       Delegate authority to the relevant Service Director in consultation with the Section 151 Officer and Portfolio Holder to proceed with award of the forthcoming contract that has been identified in this report for award approval during the next quarter of the financial year.

·       Delegate authority to the Service Lead - Legal and Democratic in consultation with the relevant Service Director to finalise the terms of any agreement as set out in the procurement documents and make any necessary drafting or other amendments (such amendments not to be substantial or material) to the terms of the agreement necessary to produce a final agreement for execution and to enter into that agreement.

This decision is not subject to call in as:

·     a delay in implementing the decision this would cause the Council serious financial implications or could compromise the Council's position.

therefore it will be implemented immediately.

Purpose: to provide assurance that the priority areas in the Council Strategy 2023-2027 were being managed effectively as at the end of September 2025, and where performance had fallen below the expected level, present information on the remedial action taken and the impact of that action.

Resolved that: Executive

·       To note the progress made in delivering the Council Strategy Delivery Plan 2023-2027 priorities scheduled for this financial year.

·       To review those areas where performance is below target i.e., reporting as ‘Red’ or ‘Amber, and note that the appropriate remedial action is in place.

·       To approve the updated list of High Priority measures, which refer to the Areas of Focus for the implementation of the Council Strategy

This decision is eligible to be ‘called-in’.  However, if the decision has not been ‘called-in’ by 5.00pm on 20 February 2026, then it will be implemented.

Purpose: to seek approval for the expansion and remodelling of the McKee Resource Unit at Westwood Farm Schools Federation, increasing its capacity from 12 to 18 places and extending provision to Key Stage 2.

Resolved that: Executive

·       Approves the expansion and remodelling of the McKee Resource Unit at Westwood Farm Schools Federation from 12 to 18 places, including the extension of provision into Key Stage 2.

·       Notes that the proposal supports the Council’s SEND Sufficiency and Inclusion Strategy, delivering cost avoidance through reduced reliance on independent and out-of-area placements.

·       Delegates authority to the Head of SEND, in consultation with the Portfolio Holder for Education, to oversee the implementation and ongoing monitoring of the expanded provision

This decision is eligible to be ‘called-in’.  However, if the decision has not been ‘called-in’ by 5.00pm on 20 February 2026, then it will be implemented.

Members of the Executive to answer questions submitted by Councillors in accordance with the Executive Procedure Rules contained in the Council’s Constitution.