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37. Leases - Notes to the core accounting statements

Authority as Lessee

The Authority currently has no assets which would be defined as assets subject to operating lease arrangements. This was also the case in 2020/21.

Authority as Lessor

Operating Leases

The Authority has entered into an operating lease arrangement with Nottinghamshire Police in respect of two of its properties, one property is currently not required for operational purposes. Annual rentals are varied therefore the straight line method of accounting for rental income to the Comprehensive Income and Expenditure Statement, is not used. (See item in the Statement of Accounting Policies - Note 1). Rent received in 2019/20 £15k and in 2020/21 was £43k.

Future contracted receipts are: £000's
Within 1 year 43
Within 2 to 5 years 59
Over 5 years 121

The lease for property not currently used for operational purposes expires 2022/23.