States of Jersey Group Annual Report and Accounts 2025

Our Purpose

Our purpose as the States of Jersey (SoJ) is to serve and represent the best interests of the Island and its citizens. In order to do this, we must:

• provide strong, fair and trusted leadership for the Island and its people

• deliver positive, sustainable community, economic and environmental outcomes for Jersey

• ensure effective, efficient and sustainable management and use of public resources

• ensure the provision of modern and highly valued services for the public

Structure of the Annual Report and Accounts

The Annual Report and Accounts is made up of the following Parts:

Minister for Treasury and Resources Foreword  4 In Brief  6

Sets out a summary of key points.

Part 1: Performance Report  12 Sets out a summary of the financial performance of the States of Jersey and the

performance of the Government of Jersey. Also included are a number of

highlights from Non-Ministerial Departments.

Part 2: Accountability Report  109

Sets out information on the composition and organisation of the States of Jersey and its governance structures, and how these support the achievement of the States' strategic objectives. It also includes the Remuneration and Staff Report and a breakdown of actual spend against the budgets approved by the States Assembly in the Budget (Government Plan).

Part 3: Financial Statements  192 Are the audited statutory financial statements for the States of Jersey. The

accompanying notes in Part 4 provide further breakdowns and explanation of the

income, expenditure and asset and liabilities reported in the financial statements.

Part 4: Notes to the Accounts  197

Throughout the report

The magnifier icon identifies that further information is available, for example: Business Plans 2025

Annex 1 - Government Department Annual Reports

Where the seatbelt icon appears it indicates a principal or notable risk or issue. See the Corporate Governance section of the Accountability Report for further details

Minister for Treasury and Resources Foreword

Deputy Elaine Millar

Minister for Treasury and Resources

I am pleased to present the 2025 Annual Report and Accounts, which sets out the financial performance of the States of Jersey, alongside facts and figures showing the scale and breadth of services provided to Islanders.

We remain committed to delivering the best possible outcomes for the Islanders we serve. At the same time, we recognise the importance of ensuring that our decisions are both affordable and sustainable for the Island, its economy and its public finances.

We have demonstrated meaningful progress in delivering against the commitments set out at the start of this Council of Ministers' term of office. We are continuing to deliver the key priorities from our Common Strategic Policy (CSP), while maintaining the services Islanders rely on daily. From support with cost-of-living pressures through measures such as free school meals, the transition to the living wage, and further assistance with GP fees, to strengthening business support and improving our environment, our focus remains firmly on meeting current needs while preparing for the future.

Jersey's strength remains grounded in our disciplined approach, our commitment to spending responsibly and our ongoing protection of the Island's reserves. Our continued focus on prudent decision making supports lasting stability and confidence for Islanders. Whilst there are challenges ahead, these accounts demonstrate the continued progress we are making to maintain Jersey's strong public finances, as confirmed by upholding our strong credit rating, while improving the delivery of essential services for Islanders.

General Revenue Income exceeded £1.2 billion, broadly in line with forecasts, while net departmental expenditure reduced slightly, resulting in an operating surplus, before depreciation of £50 million. This outcome reflects improved controls on expenditure, the impact of some of our assets improving in value and a pragmatic reduction in the States Grant to the Social Security Fund.

The strength of our dedicated Social Security Fund and its Reserve Fund has enabled us to support Islanders whilst we continue with measures to improve the long-term sustainability of our finances. It is appropriate to use the balances held in this fund to pay benefits as it was established specifically for that purpose, with contributions collected over time to ensure that current and future benefit obligations can be met in a sustainable and transparent way. The substantial balance in the Social Security Reserve and strong investment returns have ensured that the fund balance has continued to grow. Progress has also been made across several major programmes. In taxation, we advanced the transition to independent taxation for married couples by 2026 and continued implementation of the global OECD Pillar 2 framework.

As we move into 2026, we remain focused on fulfilling the ambitions of our CSP while protecting the long-term health of our public finances by continuing to secure savings, control expenditure and uphold our commitment to live within our means.

Increasing healthcare demands, demographic pressures, the continued cost-of-living challenges felt by Islanders and the need for sustained investment in infrastructure all reinforce the importance of careful planning and responsible decision-making.

We must maintain our focus on curbing unnecessary growth in the public sector, ensure we spend wisely and manage expenditure carefully, so that we avoid placing unnecessary strain on our financial position. Although our work is ongoing, the measures taken this year place us in a strong position to respond to future challenges and maintain resilience, in particular with the creation of the Jersey Capital Investment Fund.

I would like to thank colleagues across the public service for their commitment and Islanders for their continued trust and engagement. Together, we remain focused on delivering value, stability, and long-term prosperity for Jersey.

Deputy Elaine Millar Minister for Treasury and Resources

Date: 14 April 2026

Annual Report and Accounts 2025 In Brief

The Annual Report and Accounts is the Government of Jersey's document setting out the financial performance of the States of Jersey and the performance of the Government of Jersey including on sustainability. It includes information on what makes up the States of Jersey and how it is organised and governed to support achievement of the States' strategic objectives.

The report also includes the Remuneration and Staff Report and a breakdown of actual spend against the budgets approved by the States Assembly in the Budget (Government Plan).

The Financial Statements are the audited statutory financial statements for the States of Jersey. The accompanying notes provide further breakdowns and explanation of the income, expenditure and asset and liabilities reported in the financial statements. This Annual Report and Accounts covers the calendar year 2025. For the year ended 31 December 2025, there has been a change in the accounting policy relating to the consolidation boundary. Further details are provided in Section 4.5 – Prior Period Adjustment for Accounting Policy Changes. In summary, Andium, SoJDC, and Ports are no longer included within the Accounting Boundary. All comparative figures in this Financial Review have been restated to ensure a like-for-like basis.

Topics that relate to the Common Strategic Policy 2024 to 2026 are noted by use of "(CSP)". x  For detailed information please see the Financial Review and Financial Statements

Summary of the financial performance of the States of Jersey

Consolidated Fund

This includes Net General Revenue Income and departmental income and expenditure

Whilst General Revenues were in line with the Government Plan 2025-2028 the reduction in the States Grant to the Social Security Fund, as approved by the Assembly, has resulted in an overall surplus position.

States of Jersey

This includes the Consolidated Fund as well as the States Funds, Social Security Funds and the Trading Operations[1]

CAPITAL EXPENDITURE  PROPERTY PLANT  NET ASSETS

AND EQUIPMENT

£110m  £3.3bn  £8.9bn

2024: £117m 2024: £3.0bn 2024: £8.3bn Delivering for Islanders

Below is representative of the range and volume of services delivered to Islanders

11,354  448,356  57  430,000  

children in  school meals  children  loans from  Government schools  served  looked after the public library and colleges network

43,872  33,968  252,343  2.1M  

Emergency  inpatient  outpatient  Items***  Department attendances  admissions* Hospital attendances*  prescribed Island-wide

13,765  33,687  1,726  555,000  

emergency calls  Old Age  Long-term  Days  handled Pension Claims** Care claims** Short Term Incapacity

Benefit paid

26  

homes  purchased through the First Step assisted purchase scheme

3,274  

work permits  issued across temporary and skilled routes

355  

miles  of underground drainage pipes and tunnels maintained

9,522  

reactive  maintenance tasks undertaken

8.9km  875  200k  9.4M m3  

of roads  cattle tested for  vehicle visits  waste water  resurfaced bovine tuberculosis to the Household  treated

Recycling Centre

*excluding private  ** at year end 31 Dec 2025  *** excl Hospital Pharmacy

Performance highlights

Nutritious school meals (CSP)

• All primary schools have access to a hot meal provision

• Focus on increasing uptake and ensuring those eligible could access the programme.

• A pilot of free meals in secondary schools began with positive effect

New Healthcare Facilities Programme (CSP)

• Permission granted for the Acute Hospital at Overdale and Permit issued

• Appointed a Preferred Tenderer and continued the site works at Overdale

Li felong learning and skills (CSP)

• Grants for distance learning aligned with support available for in-person campus study

• Grant for Level 3 training and below increased from £1,600 to £1,852

• Apprenticeship grants for employers funded by Better Business Support Package

GP fees (CSP)

• £10 reduction on face-to-face consultations with Health Care Professionals

• A new subsidy to reduce the fees charged for telephone consultations.

VAWG Taskforce recommendations (CSP)

• VAWG stands for Violence against women and girls

• 35 of the 76 recommendations directed at Government are complete. 34 are in progress, five are not started and two require no further action.

• Legislation approved to implement 5 of the recommendations of the VAWG Taskforce.

• Service Performance

The measures included below represent a range of achievement across departments and types of outcome for Islanders

73.8% Target more than 69.3%  32 days Target less than 36  71 weeks Target less than 13

pupils achieving an English and  average waiting time  average waiting time mathematics GCSE (equivalent)  for CAMHS assessment  for CAMHS assessment at grades 4 and above (CAMHS generic) (neurodevelopmental)

7.9 days Target less than 10  94.4% Target more than 85%  76.3% Target more than 85% average length of  referrals to Mental Health Crisis  elective theatre utilisation

Emergency stay (Hospital) Team assessed within 4 hours

6:40 mins Target within 7   9:45 mins Target within 10  7.7 hours Target 10 hours ambulance Category 1  Fire and Rescue emergency  daily prisoner time out of cell

average response time response to fire incidents

Performance highlights (continued)

Transition to a living wage (CSP)

• Minimum Wage to increase to £13.59 /hr from 1 April 2026, achieving the target of setting the minimum wage at two-thirds of Jersey's median wage

• New trainee rate of £10.50/ hour to support people entering the job market and employers.

• Continued financial support to low earning workers with less than five years residency via a one-off payment, as part of the transition towards a living wage

Affordable homes and rented sector (CSP)

• Residential Tenancy Law adopted, strengthening the legal framework for residential tenancies and improving arrangements for tenants and landlords

• Expanded remit to address acute housing needs through specifically-adapted homes

Government Fees, Duties and Charges kept as low as possible (CSP)

• Fuel duty and Alcohol Duty were both frozen

• Income tax allowances increased by RPI

• Most departments kept increases to government fees and charges to 2.5% or lower.

Enhanced opportunities for business (CSP)

• Support for employers and employees via the Better Business Support Package

58 local employers receiving approval for more than £1.4 million in support

62% of project investments spent locally

private employers investing £190 themselves for every £100 received in grants

• Service Performance

The measures included below represent a range of achievement across departments and types of outcome for Islanders 98.3% Target 90%  96.9% Target 90%  87 Target 50

international sanctions  business licensing applications  net promotor score notifications published  turned round within Service Level  for Jersey Business within one business day  Agreement

98.8% Target 95%  98% Target 97%  £284m Target £287m

Income Support new claims set  food businesses rated  visitor spend up within Service Level  as 3 star or above

Agreement

67.2% Target 70%  58.1% Target 90%  466,000 Target 600,000

sustainability of permanent Job  Affordable Housing Gateway new  Optimise/increase Island visitor Starts greater than 6 months applications assessed within  numbers

Service Level Agreement

Performance highlights (continued)

Plan to revitalise Town (CSP)

• Town Team established with local business, Government and parish representatives

• New Cut is now a point of visual interest; improvements to Halkett Street

• New playground at Millennium Town Park officially opened

• Broad Street and Western Bus Gate are under construction

Planning service reform (CSP)

• Lodging of changes to the Planning and Building Law, as part of a wider reform

• Economy and Planning Services Joint Approach published

• Improved pre-application service provision and industry engagement contributed to planning permission being granted nine out of 10 times

Carbon Neutral Roadmap (CSP)

• Climate Council convened and started their review

• Offshore Wind report published following technical, commercial, economic and regulatory assessments and public consultation

• A number of initiatives including Our Plate to Planet food emissions projects support key sectors such as Construction and the Visitor Economy

Investing in the built environment

Schools

• La Passerelle Secondary School: works commenced in quarter 3

• Mont à l'Abbé New Secondary School: Feasibility work commenced. Design and accommodation schedule planned for quarter one 2026; then design and submit the planning application

Oakfield Sports Centre

• Officially opened by the Chief Minister

• Plays a key role in enabling the future refurbishment of Fort Regent by providing alternative facilities

• Investment expected to generate significant social value: the return on investment is estimated at £4.38 for every £1 spent

• Service Performance

The measures included below represent a range of achievement across departments and types of outcome for Islanders

86.5% Target 85%  0.2% Target no more than 1%

planning applications completed  duration of spills of untreated effluent within target  released to environment (% of total time)

Performance highlights (continued)

Customer Feedback Customer Satisfaction

Complaints 1,277 received

1% down on the 1,286 received in 2024

Top three themes (change vs 2024)

• How you access our services 456 (+33%)

• Consistency of information 347 (+13%)

• Attitude and Behaviour 232 (-11%)

Customer Satisfaction beat target again at 82.8% though this was lower than the 2024 score of 86.5%.

The measure is the proportion of customers saying they were "very satisfied" or "satisfied" with the service they had received.

Feedback helps us to understand what we're doing well and where we can improve.

What we do with your feedback

When things go wrong we endeavour to identify shortcomings and put things right quickly and to the satisfaction of the person complaining.

Curbing growth in Public Expenditure

• Strengthened frontline services, particularly in health and education, by recruiting more people into permanent roles, while at the same time freezing recruitment in other areas.

• Without the August 2024 decision to introduce an external recruitment freeze the growth trajectory of early 2024 suggests there would have been an estimated 515 Full Time Equivalent (FTE) additional employees by the end of 2025. That is approximately £31m in staffing costs per year that has been avoided.

• Freeze further extended in April to include Civil Service posts at Grade 9 and above, as well as all non-clinical, non-teaching, and non-social worker roles within HCJ and CYPES.

• The Jersey Public Service Careers (gov.je) portal was relaunched to improve candidate experience and streamlining application management, to support essential front line recruitment and the candidate experience.

Delivering tax changes

• Transition to independent taxation for couples by 2026 required system upgrades and testing; new tax returns; the introduction of a new Compensatory Allowance; and communication to affected Islanders.

• Technical and administrative guidance for Pillar 2* was issued and a registration form was launched. Regular engagement continues with local and international stakeholders.

*Pillar 2 is a global tax framework designed by the OECD to ensure that large multinational enterprises pay a minimum effective corporate tax rate of 15% on their profits in every jurisdiction where they operate.

Performance Report

Introduction

The Performance Report includes the following:

• The Chief Executive Officer's Report

• How Islanders' Money Is Used

• Summary of performance

• Financial Review

• Sustainability Report

Annex 1 Government Department Annual Reports

Where the seatbelt icon appears it indicates a principal or notable risk or issue See the Corporate Governance section of the Accountability Report for further details

Performance in 2025

Dr Andrew McLaughlin

Chief Executive Officer

The past year has been one of meaningful progress for the Government of Jersey, as we work towards enhancing the services Islanders rely on and managing public finances with care and discipline.

This year saw delivery against some of the most important commitments to community wellbeing. All primary schools now have access to a hot, nutritious meal, with continued focus on increasing uptake and ensuring families who most need support can benefit. Investment in lifelong learning and skills has also expanded, with increased grants for distance and higher education study, targeted support for apprenticeships, and new training pathways enabling Islanders to develop their careers in a changing economy.

Progress on our healthcare transformation has continued at pace. Permission has been granted for the Acute Hospital at Overdale, works have advanced on site, and a preferred tenderer has been appointed, which are key milestones that bring us closer to modern, fit for purpose facilities. We have improved access to mental health services, strengthened pathways in urgent and emergency care, and introduced new preventative services such as enhanced screening and a falls response initiative. GP fees have been reduced through new subsidies, helping to make essential care more affordable for Islanders.

We have also taken significant steps in protecting vulnerable people and building a safer community. Thirty five of the Government led Violence Against Women and Girls Taskforce recommendations are now complete, with further progress underway. Enhancements across Fire and Rescue, Ambulance, Customs and Immigration, and cyber security functions have reinforced our capacity to protect the public and respond to emerging threats.

Affordability remains a central concern for many Islanders, and this year the Government has taken concerted action to support those facing financial pressures. Income Support and long term care benefits continued to reach thousands of households, while reforms to tenancy legislation, increased housing support, and the First Step assisted purchase scheme have strengthened the pathway to affordable homes. The decision to transition to a living wage from April 2026 marks a major milestone in improving living standards.

Across the economy, we have strengthened support for businesses through the Better Business Support Package, progressed reforms to reduce red tape, and introduced legislative changes to enhance Jersey's competitiveness. Work on Pillar 2 implementation and wider financial services policy has helped maintain the Island's international reputation while adapting to global expectations.

Environmental sustainability and the future resilience of our Island remain core priorities. We have advanced implementation of the Carbon Neutral Roadmap, launched Youth Climate Summits, expanded active travel initiatives such as Cycle September, and continued essential work to protect our natural resources, including major programmes focused on water quality and sustainable marine management. Significant investment in Jersey's built environment has also progressed, with improvements in roads, drainage, schools, and community facilities benefiting Islanders today and in the future.

Financial discipline has remained essential throughout the year. Despite ongoing cost pressures, we have delivered recurring savings, strengthened debt recovery, and continued to improve financial controls and accountability. The recruitment freeze introduced in 2024 has mitigated substantial workforce cost growth, allowing us to focus investment on frontline roles in health and education while managing overall staffing responsibly. But there is more work to be done.

Alongside this, we continue to build capability and culture across the public service. More colleagues are completing performance development, accessing leadership training, and contributing through volunteering programmes. Customer satisfaction remains strong, and we are acting on feedback to improve consistency, accessibility, and the quality of service delivery.

None of these achievements would be possible without the dedication of public servants across all Departments and Non Ministerial bodies, nor without the support of our partners across the Parishes, voluntary sector, and wider community. I want to express my sincere thanks to all colleagues for their professionalism and commitment to serving Islanders.

As we look ahead, our focus remains clear: delivering high quality public services, managing public finances responsibly, and strengthening the long term wellbeing of our Island. This Annual Report and Accounts provides a comprehensive account of our work in 2025, and I commend it to all who wish to understand how public resources have been used to support Jersey and its people.

Dr Andrew McLaughlin Chief Executive Officer

Date: 14 April 2026

Scope of the Annual Report and Accounts

The Annual Report and Accounts contains a wide variety of information on the performance and finances within the States of Jersey.

Change to Accounting Boundary

From 2025 we have changed the Accounting Boundary used for these financial statements. We now apply a statistical boundary, which aligns with the approach used for the UK Government. As a result these accounts consolidated the results of the Consolidated Fund, and other States Funds.

The Consolidated Fund is the main fund through which the States collects taxes, other income, and spends money in providing services. Other States Funds have been established for specific purposes under the Public Finances Law

Previously, entities such as Andium Homes Li mited (Andium), The States of Jersey Development Company Li mited (SoJDC) and Ports of Jersey Li mited (PoJ) were fully consolidated linebyline based on our level of control or influence. These are no longer consolidated and are instead recognised as investments. They will each continue to produce their own Annual Report and Accounts.

Note 4.24 provides further information on the Accounting Boundary

Scope of Annual Report and Accounts

Similar to other national governmental structures, the States of Jersey is a large, complex and diverse set of structures and entities which provide a very broad array of public services and vary widely in size, scope, budget, roles, and responsibilities. Some entities may also have their own constitutional and/or legal identity, inter-relationships, governance and accountability arrangements.

This constitutional and structural complexity, together with the breadth of public services provided, presents a challenge when compiling an Annual Report and Accounts that is understandable, meaningful and proportionate in terms of scope, length and detail.

In order to help make sense of this complexity:

• Many matters within the Annual Report and Accounts are the responsibility of the Government of Jersey. Where that is the case reference is made to Government of Jersey', which refers to the Ministers and the Ministerial Departments.

• Where this publication also covers the wider States of Jersey, references are made to the States of Jersey, or the relevant entity or set of entities.

• Some States of Jersey entities (and entities in the wider public sector) publish their own individual Annual Reports. Li nks to relevant websites can be found at States of Jersey entities and other organisations and bodies (gov.je).

How Islanders' Money Is Used

The diagram below demonstrates the cash inflows and outflows to and from Islanders and Businesses.

SOCIAL SECURITY (RESERVE) FUND

(Fund Balance £2,705m)

Benefits (£342m)

Benefits (£54m)

Benefits (£93m)

Capital Spend (£73m)

government administration

(£1,044m)

Benefits (£108m)

* Prior Year Basis (PYB) tax liability

Key roles and responsibilities

The States Assembly, also known as the States of Jersey[2], is Jersey's elected parliament made up of elected members plus six individual roles not elected by Islanders. It is responsible for making new laws and regulations; approving the amount of public money to be spent every year; approving the amount of tax to be raised; and holding Ministers to account[3].

The States Assembly appoints the Council of Ministers (CoM'), which comprises the Chief Minister and, in 2025, twelve Ministers.

The purpose of the CoM is to serve and represent the best interests of the Island and its

citizens. In order to do this CoM must:

• provide strong, fair and trusted leadership for the Island and its people

• deliver positive and sustainable economic, community and environmental outcomes for Jersey

• ensure effective, efficient and sustainable management and use of public resources

• ensure the provision of modern and highly valued services for the public.

The functions of the CoM collectively include co-ordinating the policies and administration for which they are responsible as Ministers, discussing and agreeing policy which affects two or more of them, and prioritising executive and legislative proposals[4].

Each Minister is a corporation sole[5]. Their functions include carrying out their legislative responsibilities and, for the purpose of reaching policy decisions, providing policy direction to officers, having given fair consideration and due weight to informed and impartial advice from such officers[6]. The senior officer in any administration of the States for which a Minister is assigned responsibility (usually the Chief Officer of a Government Department) is accountable to that Minister in respect of policy direction[7].

The Chief Executive Officer (CEO') is the Chief Executive to the CoM and Head of the Public Service. In this context, they are the principal advisor to the CoM and are

accountable for the administration and general management of the public services and implementation of corporate and strategic priorities. As Principal Accounting Officer, the CEO must also ensure the probity and regularity of the finances and that resources are used economically, efficiently and effectively.

The CoM and Ministerial departments, each headed by a Chief Officer and employing people to deliver public services, are collectively referred to as The Government of

Jersey

The Accountability Report contains further information on the membership of CoM

Sustainable Wellbeing and the Future Jersey Vision

The Public Finances (Jersey) Law 2019 commits the Council of Ministers to take into account the sustainable wellbeing (including the economic, social, environmental and cultural wellbeing) of the inhabitants of Jersey ('Islanders') over successive generations when preparing the Budget (Government Plan) each year.

Future Jersey is a long-term vision for our Island. It is based around the Island Outcomes and was developed through a consultation with Islanders, combined with data on how Jersey is currently performing. The Common Strategic Policy 2024-26 which was approved by the States Assembly in May 2024 is based around the Future Jersey vision and the ten Island Outcomes.

The Future Jersey Vision

An Island loved for its beautiful coast and countryside, rich heritage, diverse wildlife and clean air, land and water. An Island where a sense of community really matters - a safe place to grow up and enjoy life. An Island that offers everyone the opportunity to contribute to, and share in, the success of a strong, sustainable economy.

Island Outcomes

The ten Island Outcomes within the Future Jersey vision are grouped in three Wellbeing Themes' (Community Wellbeing, Economic Wellbeing and Environmental Wellbeing)

The Jersey Performance Framework

The Jersey Performance Framework is used to manage the Government of Jersey's performance. It is underpinned by a shared ambition for the sustainable wellbeing of current and future Islanders.

The Jersey Performance Framework comprises:

• The Island Outcomes and Indicators; and

• Service Performance Measures

Progress over time towards the Island Outcomes and the sustainable wellbeing of Islanders over successive generations is monitored using the Island Outcome Indicators which are updated over time and published on gov.je.

Island Outcome Indicators Service Performance Measures

Departments monitor how well they are delivering operational services through the use of Service Performance Measures which are published on gov.je.

Department Annual Reports include summaries and reference to the most significant measures of interest for the year.

Annex 1 - Government Department Annual Reports Annual Service Performance Measures for 2025

The Common Strategic Policy

Each new Council of Ministers is required, at the beginning of its term of office, to lodge with the States Assembly a statement of its common strategic policy'. The Common Strategic Policy sets out the shared strategic policy of the Council of Ministers and is debated and approved by the States Assembly.

Common Strategic Policy 2024 – 2026

Key documents

The following documents describe the political priorities; the agreed funding position for the year; and the plans to support delivery.

Common Strategic Policy (CSP')

The shared policy of the Council of Ministers

CSP 2024 - 2026 was adopted by the States Assembly on 21 May 2024

Budget (Government Plan)

Sets out the funding position for the Government, including income, and capital and revenue expenditure.

Prepared, debated and approved annually.

Budget (Government Plan) 2025 - 2028 was adopted by the States Assembly on 29 November 2024 for 2025

Business Plans

Set out detailed plans to support the delivery of the Budget (Government Plan).

Helps Ministers and the CEO in holding Chief Officers to account for their delivery.

Published in Quarter 1 2025

Service Delivery

In 2025 there were eleven Ministerial Departments (with their Ministers collectively known as the Government of Jersey') and nine Non-Ministerial Departments (which are responsible for areas such as the States Assembly and the Courts). These departments collectively employed a headcount of 8,908 (at 31 December 2025) which is approximately 13% of the Island's working age population.

Colleagues are a mixture of full-time and part-time, and permanent and fixed-term contracts, with flexibility very much at the forefront of workforce planning. These colleagues are supplemented by agency and locum staff, particularly in Health Care Jersey, where necessary. The staffing complement is a mix of civil servants (with roles ranging widely from, for example, Occupational Therapists, Biomedical Scientists and Social Workers to Waste Engineers, Customer Services Advisors and Policy Officers), Doctors and Consultants, nurses and midwives, uniformed services (like the Ambulance and Fire Services), teachers and lecturers, Crown Appointments (like the Bailiff and Attorney General) and other pay groups.

The Ministerial Departments work closely with their respective Ministers to deliver Government policy. Ministers are responsible for policy decisions and Departments deliver those decisions, with each Department having an Accountable Officer who ensures spending is proper, regular and good value for money. Those Accountable Officers have regular meetings with their Minister(s) and make proposals to the relevant Minister where formal decisions are needed. On the rare occasions when Minister and Accountable Officer disagree on a proposed course of action, there is a process by which the Minister can direct the Accountable Officer, provided that the proposed action is legal.

Departments also work with many other bodies or funds to deliver services to Islanders. There has been an update to the boundary included within these Annual Report and Accounts. Some of these bodies or funds are included within the boundary and others are not included. This is further described in Section 4.5 - Prior Period Adjustment for Accounting Policy Changes.

Many of the States of Jersey bodies publish their own individual Annual Reports States of Jersey entities and Public Sector Entities

The Government also works closely with many other organisations that are not States- established or -controlled, though which serve Islanders. This includes the twelve Parishes.

Comité Des Connétable s | Jersey Parishes

PERFORMANCE REPORT ACCOUNTABILITY REPORT  FINANCIAL STATEMENTS  NOTES TO THE ACCOUNTS

The Government  of Jersey  

The Council of Ministers and  ministerial departments are  collectively referred to as the  Government of Jersey  

The chart to the right shows  the organisation at the end of  the year.  

23

Government of Jersey performance summary

The Government of Jersey performance summary is structured using the Sustainable Wellbeing Themes of Community Wellbeing; Economic Wellbeing; and Environmental Wellbeing.

For each Wellbeing Theme this report includes:

• The Island Outcomes

• The relevant Common Strategic Policy 2024-26 priorities

• A list of the key ministers and departments

• Delivery and performance highlights – with links to further details. For each Island Outcome the highlights included represent the most significant delivery activity against business plan objectives. The service performance measures included are representative of the range of performance within that Outcome.

• Key risk headlines taken from the Accountability Report that contains further details.

A separate section focuses on the Corporate Performance' of the Government of Jersey. This is because not every activity of Government contributes directly to the Island Outcomes, although they may have an indirect impact. Examples include activity to improve the customer experience, the efficiency and effectiveness of public services, the delivery of projects or programmes. Activity relating to environmental and social sustainability of the Government is described in the Sustainability Report.

Departmental performance is described in more detail in Annex 1 - Government Department Annual Reports

Non-Ministerial Departments

A final section of the Performance Report contains highlights from Non-Ministerial Departments. These are non-executive and legal departments that form part of the public service though sit outside of the government department structure. They are a range of individual bodies that vary in size, have diverse, distinct and important roles and operate under different legislation. Their common feature is that accountability does not lie with Ministers. Accountable Officers for Non-Ministerial Departments, usually the Chief Officers, are accountable directly to the States Assembly.

Non-executive and legal departments

Community Wellbeing

Island Outcomes

Learn and grow

Islanders are encouraged to learn and grow at all stages of their life.

Health

and Wellbeing

Islanders enjoy long, healthy, active lives

Safety

and Security

Islanders feel safe and protected at home, work and in public

Vibrant and Inclusive Community

Islanders enjoy living in a vibrant and inclusive community

CSP Priorities for 2024-2026

• Extend nursery and childcare provision

• Implement the recommendations from the Violence Against Women

and Girls Taskforce report

Provide a nutritious school meal for every child in all States primary schools

Start building a new hospital at Overdale

Increase the provision of lifelong learning and skills development

Reduce GP fees

Key Departments

Cabinet Office

Employment, Social Security and Housing

Children, Young People, Education and Skills Economy

Health and Care Jersey Justice and Home Affairs

Key Ministers

Chief Minister Minister for Housing

Minister for Social Security

Minister for Children and Families Minister for Education and Li felong Learning

Minister for Sustainable Economic Development

Minister for Health and Social Services Minister for Justice and Home Affairs

Departmental performance is described in more detail in Annex 1 - Government Department Annual Reports

Learn and Grow

Delivering for Islanders

11,354  448,356  430,000  

children  school meals  loans from  in education  served  the public library network

*Government schools and colleges

1% down on the 11,478 in 2024  2024 Apr to Dec only was 186,050  10% up on the 390k in 2024

3,354  667

young people  full time students accessing Jersey Youth  at Highlands Service  *aged 16-24

2% up on the 3,281 in 2024  5% up on the 638 in 2024

221  

families  receiving Early Help

*at end of 2025

7% down on the 237 at end 2024

(CSP) Extend nursery and childcare provision

• States Assembly support for intention to move towards a universal offer for 2 to 3- year-olds in 2026

• Successful piloting of ways to access unused spaces in our primary school nurseries

• Recruitment and retention of workforce remain a focus

(CSP) School meals

• The pilot programme continued

• All primary schools have access to a hot meal provision

• Focus on increasing uptake and ensuring those eligible for free school meals could access the programme.

• Regular feedback gathered to improve the programme continuously

• A pilot of free meals in secondary schools began with positive effect

(CSP) Li felong Learning and Skills

• Skills Development Scheme funding to  Grant for Level 3 training and below support the development of new training  increased from £1,600 to £1,852

and proposals for short courses,  Increases to higher education grants to apprenticeships, and bolt on training which  ensure support kept pace with rising costs extends an existing professional skillset  Better Business Support Package awarded

• Grants for distance learning were aligned  employers £2,000 for each apprentice

with financial support available for in- enrolled on a new training course in 2025 person study at a university campus  and again in 2026

Children's Service Improvement Programme

• Significant progress in developing a coherent evidence-based improvement plan for system wide improvement across Children's Services

• Delivery focussed on supporting families; creating loving homes; and care and support

Capacity to care for children - Increased to an issue in early 2025 due to several factors. Prioritisation and investment means it is likely to reduce in severity in 2026. Improvements are anticipated as the critical actions in the improvement plan progress, including workforce review and the creation of new homes.

See the Corporate Governance section of the Accountability Report for further details.

• Service Performance Measures

32 days  62.3%  73.8%

average waiting time for CAMHS assessment (CAMHS generic)

Target less than 36 days

2024 was 31 days

71 weeks

care leaver in education, employment or training

Target 53%

2024 was 52.3%

42.3%

pupils achieving an English and mathematics GCSE (or equivalent) at grades 4 and above

Target more than 69.3%

2024 was 73.2%

7.1%

average waiting time  long term placement stability  average rate of

for CAMHS assessment  (children who have been looked after  exclusions from school (neurodevelopmental)  for 2.5 years or more and have been in

the same placement for 2 years)

Target less than 13 weeks  Target more than 74.8%  Target less than 4.3%

2024 was 55 weeks 2024 was 42.9% 2024 was 8.8%

For further information on these and other delivery and service performance highlights see Annex 1 - Government Department Annual Reports

Health and wellbeing

Delivering for Islanders

43,872  33,968  252,343  

Emergency  inpatient  outpatient  Department attendances  admissions*  Hospital attendances*

2024 was 44,517  2024 was 32,478 2024 was 250,998

8,214  293,905  2.1m  

procedures  items from  items  carried out*  the Hospital Pharmacy  prescribed Island-wide **

2024 was 8,266

989  

referrals to  

Children's Social Care Service 20% up on the 827 in 2024

2024 was 234,476

1,211  

referrals to CAMHS#  6% up on the 1,145 in 2024

2024 was 2.1m

21,835  

journeys completed  

by the Patient Transport Service 2024 was 22,047

57  16

children looked after  adult mental health

bedrooms at Orchard Ward

5% down on the 60 in 2024

*Excluding private

# CAMHS is Child and Adolescent Mental Health Services

102,862  

community contacts  with Mental Health Service

Oct23 to Oct 24 was 95,223 ** excluding Hospital Pharmacy

(CSP) New Healthcare Facilities (NHF)

• Consulted widely on designs and layouts

• Permission granted for the Acute Hospital at Overdale and Permit issued

• Appointed a Preferred Tenderer and continued the site works at Overdale

• Reviewed the Strategic Brief for the Ambulatory Hospital and Health Village

(CSP) Reduce GP fees

• £10 reduction on face-to-face consultations with Health Care Professionals

• A new subsidy to reduce the fees charged for telephone consultations.

Access to, and experience of, care

• Developed the Ambulance Service to include Specialist Paramedics

• Improvements in screening and in cancer waiting times

• Further improvement of mental health and social care services

• Implementation of the End of Li fe Strategy

• Introduced a falls response service

• Expanding practitioner roles enabling pharmacists and paramedics to prescribe in

primary care.

Developed a Stroke pathway, in collaboration with patients

Enhanced mental health support, including a Recovery Hub and Peer Support

Improving maternity services

Introduced new patient and service user feedback mechanisms

Delivering support to islanders in community pharmacies including help with inhalers and alcohol awareness.

Public Health

• Launched a new Food and Nutrition Framework

• Introduced a range of new vaccination services

• Preparing for a PFAS* service, which will be available in early 2026

Health Policy

• Lodged the draft assisted dying law

• Developed a new termination of pregnancy law

• Developed legislation to permit Adrenalin Auto Injectors in schools

*PFAS = Per- and polyfluoroalkyl substances

• Service Performance Measures

7.89 days  94.4%  94.3%

emergency length of stay Target less than 10 days

2024 was 7.2 days

1,307

patients waiting over 52 weeks for first outpatient appointment

Target fewer than 333

2024 was 812

referrals to Mental Health Crisis Team assessed within 4 hours

Target 85% or more

2024 was 94%

9.6%

Did Not Attend rate (adults only)

Target less than 8%

2024 was 11%

referrals to Mental Health Assessment Team within 10 working days

Target 85% or more

2024 was 88%

76.3%

elective theatre utilisation Target more than 85%

2024 was 63%

For further information on these and other delivery and service performance highlights see Annex 1 - Government Department Annual Reports

Safety and Security

Delivering for Islanders

12,173  1,258  13,765  

incidents attended  incidents attended  emergency calls  by States of Jersey  by States of Jersey Fire and  Handled by the Emergency Ambulance Service  Rescue Service  Services Control Centre

2024 was 11,653

£3.3m  

value* of drugs  seized by Jersey Customs and Immigration Service

*estimated 2024 was £885k

2024 was 1,176

175  

daily* population at  States of Jersey Prison Service La Moye

*average 2024 was 155

2024 was 13,533

34  

cyber security  incidents

Support provided to Islanders and organisations

2024 was 45

£71.4m  4.6m  246,801  

customs and excise  goods consignments  import declarations  duties and import GST  processed

collected

2024 was £74.4m 2024 was 4.3m 2024 was 236,671

(CSP) Violence Against Women and Girls (VAWG)

• 35 of the 76 recommendations directed at Government are complete. 34 are in progress, five are not started and two require no further action

• Legislation approved to implement 5 of the recommendations of the VAWG Taskforce and better address crimes associated with stalking, intimate image abuse, non-fatal strangulation, domestic abuse and threats to perpetrate sexual offences

Building a Safer Community (BASC)

• The Youth Justice Roadmap was published in June

• Safe Places initiative launched in October providing locations where anyone can seek refuge and assistance if they feel vulnerable, scared, or unsafe

• The BASC Education programme was rolled out to all schools. In the 2024/25 school year, 11 schools were visited with 1,096 children engaged

Strengthening Public Safety and Incident Response

• States of Jersey Fire and Rescue Service recruited additional Wholetime, On Call and Full Time Equivalent Dual Contract Firefighters, strengthening response capability

• Emergency Services Control Centre organisational structure review undertaken and additional roles created to improve resilience and strengthen response capabilities

• Jersey Customs and Immigration Service continued to combat the illegal trafficking of controlled drugs and, with partners, dismantled several organised crime networks

Cyber security law

• Statutory framework strengthens cyber resilience and protects critical infrastructure

• Jersey Cyber Security Centre (JCSC) formally established

• Requires designated Operators of Essential Services to implement proportionate cyber security measures and report serious incidents

States of Jersey Fire and Rescue Service capacity and capability - A risk of non-compliance with Fire Standards is being addressed by Review and implementation of Operational Guidance; Expanded response capacity; and Embedding learning from major incident reviews in the UK, locally and elsewhere.

See the Corporate Governance section of the Accountability Report for further details.

• Service Performance Measures

9min 45sec  100%  165

average response time To fire incidents (ESCC / SJFRS)

Target within 10 minutes

2024 was 9 min 33sec

86%

eligible convicted prisoners with employment in place when leaving prison (SoJPS)

Target 75%

2024 was 71%

successful prosecutions from illegal activity (JCIS)

Target 95%

New measure

7.7 hours

daily prisoner time out of cell

(SoJPS)

Target 10 hours

2024 was 7.3 hours

proactive inspections made of high-risk work activities (HSI)

Target 132

2024 was 155

93%

JHA FOIs responded to within 20 working days from date of receipt (Business Support Unit)

Target 100%

New measure

For further information on these and other delivery and service performance highlights see Annex 1 - Government Department Annual Reports

Vibrant and inclusive community

Delivering for Islanders

62k  272k  6  

Island residents  Active  Connect Me  visiting heritage sites  centre visits  Events

2024 was 61k 2024 was 237k 2024 was 6

76  500  550  

micro-grants to fund  TrafficWorx  SignVideo service  Connect Me community  applications reviewed  calls made projects  under the disability strategy

2024 was 47 2024: Not applicable 2024: Not applicable

Disability strategy

• Priorities progressed based on the recommendations of the Disability Advisory Board, to support Islanders with disabilities across all aspects of their daily lives

Sport

• Jersey Sport strategic realignment and new funding for sport travel

• Return of the Superleague Triathlon

• Jersey achieved a UNESCO anti-doping compliance rating of 90

ESSH Local Services delivered

• Micro-grants to Connect Me community projects enabled Islanders to access physical activities, art and cultural events, and initiatives supporting the International Cultural Centre

• Connect Me events, showcasing charities, community organisations, and government services; and a new Connect Me social prescribing directory.

Capital Projects

• Re-opening of Jersey Opera House

• Completion of the Elizabeth Castle refurbishment

• Service Performance Measures

36.3%  78,066  271,795

school pupils age 10-16  attendees at arts and culture  sports facilities footfall using Jersey Youth Service  closed door events

projects  (by Government-funded Art, Culture

and Culture organisations)

Target 33%  Target 50,000  Target 260,000

For further information on these and other delivery and service performance highlights see Annex 1 - Government Department Annual Reports

Economic Wellbeing

Island Outcomes

Affordable Li ving

Islanders are able to afford a decent standard of living

Business Environment

Jersey is an attractive place to do business

Jobs and Productivity Growth

Islanders benefit from a strong economy and rewarding job opportunities

CSP Priorities for 2024-2026

• Transition to a living wage

• Keep Government fees, duties, and charges as low as possible to help Islanders with the cost of living in 2025

• Provide more affordable homes for Islanders and more confidence for the rented sector

• Reduce red tape, enhance opportunities for business and strengthen Jersey's international reputation

Key Departments

Economy

External Relations

Employment, Social Security and Housing Treasury and Exchequer

Key Ministers

Minister for Sustainable Economic Development

Minister for External Relations Minister for Housing

Minister for Social Security

Minister for Treasury and Resources

Departmental performance is described in more detail in Annex 1 - Government Department Annual Reports

Economic context

The international economic outlook

The outlook* for global growth remains weak and uncertain. The IMF forecasts global growth to remain below pre-pandemic norms. Tighter monetary policy has successfully brought inflation down from its 2022 peak, but inflation continues to be above target in many countries. Geopolitical risks remain heightened.

*at time of writing in February 2026

Jersey's economic outlook

Jersey's economy shrank by -0.7% in 2024. This was driven by falls in profits in banking and followed exceptionally strong growth in 2022 and 2023 driven by strong growth in banking profits. Excluding banking, the economy grew by 4%.

Real GDP Growth 15% Source: Statistics Jersey

10%

5%

0%

-5%

-10%

-15%

2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024

The number of people Actively Seeking Work was 870 (December 2025). This was higher than December 2024 (+80). Over the year, the number of jobs increased by 90 to stand at 65,320 (June 2025).

Number of Jobs

70,000

Source: Statistics Jersey

65,000

60,000

55,000

50,000

2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025

June December

Average earnings increased by 1.9% in real terms (year to June 2025) but real average earnings still remain below the June 2009 peak. Inflation, as measured by the Retail Price s Index, stood at 2.8% (Dec 2025), up from the start of the year when it stood at 2.3%.

Average Earning Index

10.0% Source: Statistics Jersey

8.0%

6.0%

4.0%

1.9% 2.0% 1.3%

0.0%

-0.2% 0.5% -0.2%

-2.0%

-1.6%

-4.0% -2.8%

2019 2020 2021 2022 2023 2024 2025

In real terms All sectors (nominal)

Affordable living

Delivering for Islanders

33,687  5,250  555,000  

Old Age Pension  Income Support  days  claims*  claims*  Short Term Incapacity

Benefit paid

Value £271m  Value £85m  Value £22m

2024 was 33,427 / £251m  2024 was 5,244 / £78m  2024 was 525,000 / £19m

1,726  5,198  425,000  

Long-term Care  Long-term  medical benefits  claims*  Incapacity Allowance and  consultations and services

Invalidity Benefit claims*

Value £91m  Value £35m  Value £23m

2024 was 1,548 / £83m  2024 was 4,981 / £32m  2024 was 410,000 / £19m

363

new homes delivered by Andium

201 at Le Grand Douet and 162 at Maisons Les Arches

2024 was 130 at The Li mes

* at year end 31 Dec 2025

24  342  

homes purchased  tenancies  through the First Step  supported by Andium's assisted purchase scheme  Specialised Services Team

2024 was 37  2024 was 295

(CSP) Transition to a living wage

• Decision to increase Minimum Wage to £13.59 /hr from 1 April 2026, achieving the target of setting the minimum wage at two-thirds of Jersey's median wage

• New trainee rate of £10.50 per hour was introduced in September to support people entering the job market and their employers

• Continued financial support to low earning workers with less than five years residency via a one-off payment, as part of the transition towards a living wage

(CSP) Affordable homes and rented sector

• Residential Tenancy Law adopted, strengthening the legal framework for residential tenancies and improving arrangements for tenants and landlords

• Expanded remit to address acute housing needs by making specifically adapted homes available. The first customer moved into their new home in 2025

(CSP) Government Fees, Duties and Charges kept as low as possible

• Fuel duty and Alcohol Duty were both frozen

• Income tax allowances increased by RPI

• Most departments kept increases to 2.5% or lower. Approvals above 2.5% were the exception. Only 7 approvals given by the Minister for Treasury and Resources in 2025

Improvements for vulnerable Islanders

• First stage legislation agreed by the States Assembly that will support an updated benefit system to support workers with ongoing health conditions

• Updated working-age benefits rules; improved eligibility for Parental Allowance (parents who look after second or subsequent pre-school children); updated eligibility for student credits

• Approval to expand eligibility for the Pension Plus scheme covers dental, chiropody and optician's costs for low-income pensioners. The qualifying tax threshold will change from zero to £1,000 in early 2026, also enabling eligibility to reduced GP fees under the Health Access Scheme

• Embedding completed for a standard, fair, Domiciliary Care hourly rate for those requiring Long-Term Care (LTC) support in their own homes. This ensures consistent allocation of LTC benefit funding and helps the growth of a sustainable domiciliary care market

• Continued financial support provided to households through the Community Costs Bonus scheme to help meet cost of living pressures

• Improved homelessness data reporting capabilities has strengthened our abilities to better understand issues and provide targeted support

• Substantial progress made developing structured homelessness referrals procedures. A training and engagement programme and increased service visibility will follow in 2026

• Service Performance Measures

98.8%  58.1%

income support new claims set up within  Affordable Housing Gateway new applications Service Level Agreement  assessed within Service Level Agreement Target 95%  Target 90%

2024 was 96.5 New measure

For further information on this and other delivery and service performance highlights see Annex 1 - Government Department Annual Reports

Business environment

Delivering for Islanders

532  3,274  20  

food premises  work permits  inward investment  inspected  issued across temporary  business licences

and skilled routes  approved

7% down on the 573 in 2024

149k+  

written enquiries  from customers answered by Treasury and Exchequer

3% up on the 145k+ in 2024

3% up on the 3,180 in 2024

23k  

personal taxpayers  helped at the Personal Tax Helpdesk

The same as in 2024

Was 23 in 2024

19.3 million  

lines of taxpayer data  sent internationally to partner jurisdictions

across CRS and FATCA The same as in 2024

(CSP) Reduce red tape, enhance opportunities for business and strengthen Jersey's international reputation

• Expanded the eligibility criteria for Li censed permissions to support areas where businesses face staff shortages and to support key services

• New business licensing guidance notes were published to support this change.

• Revised Sound Business Policy reducing the red tape surrounding incorporation processes

• Lodged amendments to the Companies (Jersey) Law 1991 and the Trusts (Jersey) Law 1984 to enhance the ease of doing business in the context of evolving industry practice and

within an appropriate and legitimate framework

Pillar 2 implementation

• Technical and administrative guidance issued in quarter 4

• Multinational Corporate Income Tax (MCIT) registrations form launched in quarter 4 allowing in-scope entities to register and fulfil their first legal requirements in Jersey.

• Portal on track for a release in May 2026 to allow the first 50% MCIT payments

• Service Performance Measures

98.3%  96.9%  466,000

international sanctions  business licensing  visitor numbers notifications published within  applications turned around

one business day  within SLA

Target 90%  Target 90%  Target at least 600,000

2024 was 99.1%

98%

food businesses rated as 3 star or above

Target 97%

2024 was 92%

2024 was 93.4%

607

businesses supported by Jersey Business Ltd Target at least 150

2024 was 474

2024 was 566,000

£284m

visitor spend Target £287m

2024 was £290m

For further information on these and other delivery and service performance highlights see Annex 1 - Government Department Annual Reports

Jobs and productivity growth

Delivering for Islanders

68,530  108  58  

working age  rural  marine  population  enterprises supported  enterprises supported

This is the latest estimate, for 2024

106  

Back To Work  training sessions delivered

2024 was 112

2024 was 85

934  

people attended  Back To Work training

2024 was 1,013

2024 was 44

457  

people supported into  sustained employment

2024 was 419

(CSP) Enhance opportunities for business

• Support for employers and employees via the Better Business Support Package

58 local employers receiving approval for more than £1.4 million in support

62% of project investments spent locally

private employers investing £190 themselves for every £100 received in grants

Rural and marine sectors

• Grants and investment strengthened connectivity and tourism visibility

• Enabled commercial negotiations to support new connectivity routes.

Financial and professional services

• Changes to the Jersey Private Fund Regime

• Strategic review of the legislative and regulatory environment supporting Jersey's financial and professional services

• Delivered actions arising from the Sustainable Finance Action Plan

• Continued work on a consumer credit regime - primary law adopted by the Assembly

• Continued actions to address the findings of the MONEYVAL Report

• Service Performance Measures

87  67.2%  466,000

Net Promotor Score for Jersey Business

Target 50

2024 was 78

sustainability of permanent Job Starts greater than 6 months

Target 70%

2024 was 74.7%

optimise/ increase Island visitor numbers

Target 600,000

2024 was 567,750

For further information on these and other delivery and service performance highlights see Annex 1 - Government Department Annual Reports

Environmental Wellbeing

Island Outcomes

Built Environment

Jersey's built and historic environment is valued and enjoyed

Natural Environment

Jersey's unique natural environment is protected for future generations

Sustainable Resources

Jersey's natural resources are managed and used responsibly

CSP Priorities 2024-2026

• Deliver a plan to revitalise  Reform the planning  Meet the Island's

Town  service to enable  commitments to address the sustainable development  climate emergency through

in Jersey  the implementation of the Carbon Neutral Roadmap

Key Departments

Cabinet Office

Employment, Social Security and Housing Economy

Infrastructure and Environment

Key Ministers

Chief Minister Minister for Housing

Minister for Social Security Minister for Sustainable Economic Development

Minister for Infrastructure

Minister for the Environment

Departmental performance is described in more detail in Annex 1 - Government Department Annual Reports

Built Environment

Delivering for Islanders

355 miles  867  8.94km  

underground  active sites*  of roads  drainage pipes and tunnels  managed  resurfaced

maintained  *land, infrastructure, buildings 30% more than the 6.9km in 2024

14,250  5,178  6,522  

planned  remedial  reactive  maintenance  maintenance  maintenance activities undertaken  tasks undertaken  tasks undertaken

11% up on the 12,800 in 2024 125% up on the 2,298 in 2024 32% down on the 9,650 in 2024

308

pre-application requests

26% up on the 245 in 2024

859  1,130  

building applications  planning applications  decided  decided

11% down on the 961 in 2024 12% down on the 1,279 in 2024

(CSP) Plan to revitalise Town

• Town Team established with local business, Government and parish representatives.

• Work started towards mission of improving the vibrancy and vitality of the high street:

• New Cut is now a point of visual interest; improvements to Halkett Street

• Broad Street and Western Bus Gate are under construction

• New playground at Millennium Town Park officially opened

• A new taxi rank on the Esplanade

Schools

• La Passerelle Secondary School: works to the former D'Hautrée House School building commenced in quarter 3

• Mont à l'Abbé New Secondary School: Feasibility work in preparation to build a new secondary school commenced in the second half. The intention is to agree the design and accommodation schedule during Q1 2026, and then to undertake detailed design and submit the planning application

(CSP) Reform of the planning service

• Lodging of changes to the Planning and Building Law, as part of a wider reform of planning services

• Economy and Planning Services Joint Approach published

• Improved pre-application service provision and industry engagement contributed to planning permission being granted nine out of 10 times

Oakfield Sports Centre

• Officially opened by the Chief Minister

• Plays a key role in enabling the future refurbishment of Fort Regent by providing alternative facilities for displaced user groups

• Investment expected to generate significant social value: using Sport England's 2024 formula, the return on investment is estimated at £4.38 for

every £1 spent

Road Improvements

• A series of essential road improvement projects was completed, strengthening the resilience and safety of the road network

• Resurfacing works on Victoria Avenue, La Grande Route de la Côte, Route de Noirmont, and throughout St John's Village were delivered efficiently, with several schemes completed ahead of schedule

• The upgrades are part of the Investing in Jersey programme, focused on longterm maintenance rather than shortterm fixes, ensuring key routes remain safe and fit for the future

• Islanders were kept informed of closures, diversions, and utility works via weekly updates

• Service Performance Measures

86.5%  20.9 kgCO2e per m2  5,396,157

planning applications completed within target

Target 85%

2024 was 80%

average annual energy emissions (Government sites)

Target to decrease

2024 was 21.8

increase in bus passenger journeys (by 5%)

Target 5,623,655

2024 was 5,355,862

For further information on these and other delivery and service performance highlights see Annex 1 - Government Department Annual Reports

Natural environment

Delivering for Islanders

704  875  1,496  

Asian Hornet nests  cattle tested for  public weather  found  bovine tuberculosis (TB)  broadcasts

2024 was 262 2024 was 1,369 2024 was 1,528

(CSP) Carbon Neutral Roadmap

• Climate Council convened and started their review

• A number of initiatives including Our Plate to Planet food emissions projects support key sectors such as Construction and the Visitor Economy

• 300 young people attending the 2025 Youth Climate Summits over three different events

• The Love to Ride cycling initiative (supporting modal shift away from cars to active travel, in particular cycling) included the Cycle September' programme with 119 workplaces participating and together logging nearly 9,000 transport trips

Marine Spatial Plan

• Multi-year strategy for managing our sea and coasts

• Delivery framework developed and an economic impact assessment published

• 21 government and NGO priority owners working to deliver the 91 priorities

• 400 survey points examined and map created to define the areas that should be closed to dredging and trawling to protect fragile marine habitats.

Blue Tongue vaccination programme

• An Island wide vaccination programme was initiated and completed

• A response to the threat of the virus BTV3 to the Island's cattle, sheep and goats

• Service Performance Measures

100%  0.2%

keeping the 70 kms of dedicated footpaths and  duration of spills of untreated multi-user paths safe according to requirements of  effluent released to environment the Government Insurance and national guidelines  Target no more than 1% of total time

For further information on these and other delivery and service performance highlights see Annex 1 - Government Department Annual Reports

Sustainable Resources

Delivering for Islanders

200k  9.4 million m3  

vehicle visits to  waste water  the Household Recycling Centre  treated

2024 was 178k 2024 was 10M m3

Offshore Windfarm

• A study concluded that offshore wind could deliver significant longterm economic benefits, but only if the Island can secure reliable access to UK and French energy markets

• Despite ongoing engagement, detailed market access discussions have not yet been possible, making it too early to begin any leasing process

• Legislative and leasing work will only progress once there is clear evidence of net benefit for Islanders. Current global energy uncertainty also suggests that Jersey can take time before deciding whether to proceed

Water Quality

• The Water Quality and Safety (WQS) Programme is a multi-year response to PFAS (per- and polyfluoroalkyl substances) contamination and wider water quality risks

• There has been strengthened environmental and health monitoring and improved coordination between Public Health, Environmental Regulation and Jersey Water

• Stakeholder involvement has been central to progressing this priority, particularly engagement with affected Islanders and community representatives

• Service Performance Measures

75%  36.5%

of Government Fleet using EV  Island recycling rate

or carbon-reducing fuel Target 70%  Target 29%

  2024 was 75% 2024 was 27%

For further information on these and other delivery and service performance highlights see Annex 1 - Government Department Annual Reports

Corporate Performance

Key Departments  Key Ministers

Cabinet Office  Chief Minister

Treasury and Exchequer  Minister for Treasury and Resources Employment, Social Security and Housing

Customer feedback

4,640  11,576  2,711  

pieces of feedback  customer satisfaction  compliments  received  surveys received  received

8% up on the 4,288 in 2024  8% down on the 12,624 in 2024  15% up on the 2,366 in 2024

Customer effort score

How easy was it

to get the help you needed?

The 2025 Customer Effort Score once again beat the target of 4 out of 5 customers who complete the surveys scoring the interaction they had as easy' or fairly easy'

In 2024 the score was 4.4

having previously been 4.1 in 2023

Customer satisfaction

How satisfied were you

with the service you received?

Customer Satisfaction also beat the target of 80% for customers saying that they were very satisfied' or satisfied' with the service they had received

In 2024 the score was 86.5%

having previously been 80.6% in 2023

Customer feedback policy

For further information on Delivery and Service Performance highlights see Annex 1 - Government Department Annual Reports

Turning feedback into action

Feedback helps us to understand what we're doing well and where we can improve. Whether it's a comment, complaint, compliment, or suggestion, every bit of feedback is important because it guides us in providing better services for everyone.

A few of the actions we have taken as a result of feedback

• CYPES: Appointment letters sent earlier; assessment feedback and reports written in a more family-friendly way

• ESSH: New leaflet created for parents, giving clear guidance on post-birth steps to secure benefits and protect social security records; Step-by-step video guide introduced for Social Security pension applications, simplifying the process and reducing confusion

• HCJ: A more accessible phlebotomy booking system makes it simpler for patients to arrange appointments. The Patient Access Team is working with care groups to reduce last-minute clinic cancellations, ensuring reliability for patients

• I&E: Islanders can now request and pay for replacement Vehicle Registration

Documents online, saving time and effort

• JHA: CAESAR system enhancements to make customs processes more efficient for customers and internal teams

• T&E: Personal Tax child allowance web pages redesigned to be simpler and direct customers to enquiry forms

What we do with your feedback

Complaints

1,277 received  Top themes

1% down on the 1,286 in 2024  with more than 50 complaints

22% down on the 1,639 in 2023

Use of the Patient Advice Li aison Service in HCJ has increased the volume of interactions that aim to resolve queries and concerns earlier.

This has helped to reduce complaints relating to "Care received" and also "Appointments, admissions and discharge procedures" which was no longer a top theme in 2025.

some complaints cover more than one theme

Actions taken to improve Attitude and behaviour' have included more colleagues attending 'Customer Service Skills' training

Actions that aim to address How you access our services' and Consistency of information' include

• additional training and updates to colleagues to ensure correct information is provided

• reviewing processes on information available to the public to ensure that the right controls are in place to ensure consistency in customer experience

Outcome of complaints following investigation and closure

We have been working closely with departments to ensure that closure of complaints are recorded more accurately including clarity/improvement on definition to Outcome not achievable'.

59 complaints were referred to the States Complaint Panel in 2025 with 33 of them being in the final quarter of the year. Two cases were heard by the Panel in the year. The annual total referred is an increase from the 19 that were referred to the Panel in 2024, when none were heard.

Financial management

Delivering Key Tax Changes

• The transition to independent taxation for couples by 2026 has required system upgrades and testing; new tax returns; the introduction of a new Compensatory Allowance; and communication to affected Islanders.

• Technical and administrative guidance for Pillar 2[8] was issued and a registration form was launched. Regular engagement continues with local and international stakeholders to review policies and explore ways to maintain and enhance Jersey's competitiveness while adhering to global standards.

Debt Collection and management

• Outstanding tax, social security, and invoiced debt was reduced, which improve the Government's cash flow

• This included collecting balances deferred during the pandemic to support businesses

Financial Action Plan

• Savings targets were met in full on a recurring basis. These comprised office accommodation property savings, a 20% reduction of growth allocated in the 2024 Government Plan, and role-related savings targets

For further information on these and other delivery and service performance highlights see Annex 1 - Government Department Annual Reports

People

Measures

79.9%  200  80.7%  

completion of the  senior leaders  completion rate  performance management  on the Executive Leadership  for mandatory Diversity process  Programme  Equity and Inclusion training

2024 was 65.3% New programme New measure

73  55%  4,384  

interns placed  increase in use of  volunteering  

Employee Assistance  hours

2024 was 71 Programme services  2024 was 3,825

Curbing the growth of the public service[9]

• Strengthened frontline services, particularly in health and education, by recruiting more people into permanent roles, while at the same time freezing recruitment in other areas

• Almost all 2025 increases were within the frontline departments of health and education. The number of net additional staff were: +157 in Health and Care Jersey (HCJ) and +50 in Children, Young People, Education and Skills (CYPES)

• Without the August 2024 decision to introduce an external recruitment freeze the growth trajectory of early 2024 suggests there would have been an estimated 515 Full Time Equivalent (FTE) additional employees by the end of 2025. That is approximately £31m in staffing costs per year that has been avoided.

• The recruitment freeze was further extended in April 2025 to include Civil Service posts at Grade 9 and above, as well as all non-clinical, non-teaching, and non-social worker roles within HCJ and CYPES

• Jersey Public Service Careers (gov.je) portal relaunched to improve candidate experience and streamlining application management, to support essential front line recruitment and the candidate experience

Investing in our people

• By managing our growth responsibly, we have been able to enhance opportunities available for colleague development and progression. Over the year, we have strengthened our people development offer through a range of programmes and initiatives, including:

• Leadership development pathways
• Succession planning frameworks
• Enterprise-wide leadership pathways
• Acting-up opportunities
• Secondment opportunities
• Leadership framework, to ensure clear standards, behaviours and expectations to strengthen the competencies required of managers and leaders across Government.
• Targeted initiatives to support attendance, and wellbeing
• Improved opportunities for interns and apprenticeships

• These initiatives support capability building, broaden career pathways, and ensure colleagues are equipped to develop and grow into future leadership roles across the Government

Health and Safety

• The States Employment Board (SEB), as the employer of Jersey's public servants, pleaded guilty to charges following an investigation by the Health and Safety Inspectorate (HSI') under the Health and Safety at Work (Jersey) Law 1989. This was in relation to the Emergency Services Control Centre and the Jersey Fire and Rescue Service response to the tragic events at Haut du Mont in December 2022.

Management of Health and Safety - Proportionate improvements are being delivered, aligned to the Approved Code of Practice published by the regulator, to mitigate the risk that Departments do not meet Minimum Standards across all their services.

See the Corporate Governance section of the Accountability Report for further details.

For further information on Remuneration and Staff see the Accountability Report

For further information on these and other delivery and service performance highlights see Annex 1 - Government Department Annual Reports  

and the States Employment Board annual report  

Digital

Enhanced Cybersecurity

• Reduced operational risk

• Upgrades to core infrastructure

• Improved cybersecurity measures

Regulatory investment in Digital Assets

• Technology supporting planning, building and compliance services

• Implemented in quarter 3

• Streamlined planning applications, improving efficiency and accessibility

Cyber Defence - Government continues to review and improve its security through technology transformation.

See the Corporate Governance section of the Accountability Report for further details.

Frontline IT services - Prioritised funding as part of the Budget (Government Plan) mitigates the risk of IT services failing.

See the Corporate Governance section of the Accountability Report for further details.

For further information on these and other delivery and service performance highlights see Annex 1 - Government Department Annual Reports

Non-Ministerial Departments

A number of non-executive and legal departments form part of the public service though sit outside of the Government Department structure. They comprise a range of individual bodies described collectively as Non-Ministerial Departments. They vary in size, have diverse, distinct and important roles and operate under different legislation. The common feature is that accountability does not lie with Ministers. Accountable Officers for Non-Ministerial Departments are accountable directly to the States.

Below are some numerical highlights from 2025. Summary reports are available in Annex 2 – Non-Ministerial Department Reports and on their respective websites. A number of the Non- Ministerial Departments also publish their own annual reports.

Non-executive and legal departments

Annex 2 – Non-Ministerial Department Reports

Non-Ministerial Departments

The States Greffe

Law Officers' Department

Probation and After-Care Service

Judicial Greffe Bailiff 's Chambers States Official Analyst

Viscount's Department

Office of the Li eutenant- Governor

Comptroller and Auditor General (C&AG)

Delivering for Islanders

40  21  100  

States Assembly  Jury (Assize)  inquests  meeting days supported  trials  completed

11% up on the 36 in 2024  2024 was 20  28% up on the 78 in 2024

States Greffe Judicial Greffe Viscount's Department

£7,651,027  400+  128  

funds repatriated  Royal Court days  Scrutiny and PAC*  to overseas jurisdictions  delivered  Public Hearings supported

and 9 Reports presented

2024 was £3,133,204  2024 was 466  Hearings 38% up Reports 25% down Law Officers' Department   Bailiff 's Chambers States Greffe

18  15,000+  4,426  

Royal, Ambassadorial  hours  samples  and VIP visitors hosted at  of community service  analysed Government House

2024 was 11  2024 was 16,000+ hours  3% up on the 4,278 in 2024

Office of the Li eutenant-Governor  Probation and After-Care Service  Official Analyst

* Public Accounts Committee

Financial Review

This Financial Review section provides a summary financial analysis of the States of Jersey, with additional information about the performance of the "Consolidated fund" – through which most income and expenditure approved by the States Assembly flows.

Overview

Consolidated Fund

The Consolidated Fund recorded an operating surplus of £3 million for the year. While this is slightly better than expected, it is influenced by reduced level of noncash expenditure (driven by property revaluations).

Following an amendment to the 2025–2028 Budget approved by the Assembly, the States Grant to the Social Security Fund has been reduced by £50 million. This change was made to ensure the Grant remains affordable as economic conditions and pressures on public finances continue to evolve.

Government income has been lower than expected, while higher inflation has increased costs. This has created shortterm financial pressures that required resources to be reprioritised. Reducing the States Grant was agreed as the most appropriate option, with the Social Security Fund and the Social Security (Reserve) Fund are in a strong position. This is elaborated Net Departmental Expenditure as well as within the Budget 2026 – 2029.

States of Jersey

The overall results in these Annual Report and Accounts includes the Consolidated Fund, various States Funds, and Trading Operations. The overall surplus of £261 million, is primarily attributed to valuation gains on investments held within the Funds, notably the Strategic Reserve and Social Security (Reserve) Fund.

(Deficit) Surplus

Consolidated Fund  £3m

Social Security Funds  £206m

Other States Funds  £114m

Trading Funds and Other Adjustments   (£62m)

States of Jersey Results  £261m Surplus  

Strategic Investments

The States of Jersey also owns Strategic Investments. In the 2024 Annual Accounts and Report, Andium, SoJDC and PoJ were consolidated. However, after a boundary review, they are no longer consolidated and are instead shown at fair value on the Balance Sheet, so they still appear within the States' assets.

JT Group Li mited (JT), Jersey Post International Li mited (Jersey Post), The Jersey New Waterworks Company Li mited (Jersey Water) and Jersey Electricity Plc (JEC) have always been recorded at fair value on the Balance Sheet.

This change is technically described within the Note 4.1d Basis of Consolidation, and the impact is disclosed within the Note 4.5 Prior period adjustment for accounting policy changes.

The States of Jersey Accounting Boundary

The 2025 Annual Report and Accounts presents the financial outturn for the States of Jersey, as well as the outturn for the income and expenditure approved by the States Assembly. This section of the report provides background information about the services and activities those figures represent, setting out what is and what is not included in the States of Jersey's accounts.

For the year ended 31 December 2025, there has been a change in the accounting policy relating to the consolidation boundary. Further details are provided in Section 4.5 – Prior Period Adjustment for Accounting Policy Changes. In summary, Andium, SoJDC, and Ports are no longer included within the Accounting Boundary. All comparative figures in this Financial Review have been restated to ensure a like-for-like basis.

Although these entities have been removed from the consolidation boundary, they continue to be reflected within these Financial Statements as part of Strategic Investments, which are measured at Fair Value. Each Strategic Investment publishes its own audited annual report and accounts, prepared under a recognised accounting framework and available to the public. Li nks to the most up to date annual reports can be found here.

Government Departments  

Children, Young People, Education and Skills  

Employment, Social Security and Housing

Department

Department for the Economy  External Relations

Digital Services  Infrastructure and Environment

Health and Care Jersey  Justice and Home Affairs

The Cabinet Office  Treasury and Exchequer

Non-Ministerial Bodies

Bailiff 's Chambers  Office of the Li eutenant Governor

Comptroller and Auditor General   Probation and After-Care Service

Judicial Greffe  States Assembly

Law Officers' Department  Viscount's Department

The States Assembly and its Services

Assemblee Parlementaire de la Francophonie -  Commonwealth Parliamentary Association - Jersey Jersey Branch  Branch

British-Irish Parliamentary Assembly – Jersey

Branch

Other

Official Analyst  Jersey Overseas Aid

States Funds**

Dwelling Houses Loan Fund  Insurance Fund

Assisted House Purchase Fund  Jersey Reclaim Fund

99 Year Leaseholders Fund  Consolidated Fund

Agricultural Loans Fund  Fiscal Stimulus Fund

Tourism Development Fund  Climate Emergency Fund

Channel Islands (Jersey) Lottery Fund

Jersey Innovation Fund  Social Security Funds Housing Development Fund  Health Insurance Fund Criminal Offences Confiscation Fund  Social Security Fund

Civil Asset Recovery Fund  Social Security (Reserve) Fund Technology Accelerator Fund  Long-Term Care Fund Strategic Reserve  Dental Scheme

Stabilisation Fund  Trading Operations

Currency Fund (comprising Jersey Currency  Jersey Car Parking

Notes and Jersey Coinage)  Jersey Fleet Management

Consolidated Fund

The Consolidated Fund is governed by the Public Finances (Jersey) Law 2019 and is the fund through which the majority of the States' income and expenditure is managed, including Net General Revenue Income and departmental income and expenditure.

The Government collects taxes and other levies to fund the provision of a wide range of public services which it administers. These include health care, education, social security, the administration of justice, the provision and maintenance of infrastructure, the protection of the environment and support for the economy, agriculture, fisheries, arts, culture and sport. These functions are primarily carried out by Government and Non-Ministerial departments.

Following the approval of P.24/2026, the Consolidated Fund will be split into two new Funds from 2027:

• General Revenue Fund (GRF) for day-to-day spending

• Jersey Capital Investment Fund (JCIF) for spending on infrastructure and other assets.

This change will ensure that investment in our infrastructure is protected from being diverted to meet short-term, day-to-day pressures, and ensure that we are allocating sufficient funds to capital to maintain our assets in the medium and long-term. This is part of a wider shift to longer-term financial planning and decision making.

States of Jersey

In addition to the Consolidated Fund, the States can designate any distinct area of operation as a States Trading Operation. Estimates for Trading Operations are approved in the Budget. The current Trading Operations are Jersey Fleet Management and Jersey Car Parks, who managing the government vehicle fleet and the public car parks.

In addition to the Consolidated Fund, the Public Finances (Jersey) Law 2019 names two States Funds – the Strategic Reserve Fund and the Stabilisation Fund. The Public Finances (Jersey) Law 2019 also allows the States to establish other States funds for specific purposes. These are usually established by legislation or a States Assembly decision. A full list of the funds and the net asset values held in them is provided later in this section.

In particular, the Social Security funds established under the relevant legislation are also included within the States of Jersey Financial Statements.

Social Security Fund receives employee and employer contributions payable under the law, along with the States Grant, and pays out benefits such as oldage pensions, sickness and incapacity allowances, parental benefits, and survivor benefits.

The Health Insurance Fund receives a allocation of Social Security contributions, used to support access to primary healthcare by subsidising GP consultations, prescriptions and other medical benefits.

The LongTerm Care Fund received the long-term care charge, and pays benefits to support individuals who require longterm care either at home or in residential settings. The Social Security (Reserve) Fund is a substantial investment fund built up to help meet Jersey's future pension liabilities and stabilise contribution rates over the long term.

Other Public Sector Bodies Outside of the Accounting Boundary

Strategic Investments

The States owns the majority of shares in seven subsidiary companies. These subsidiaries are not consolidated but are included within the Financial Statements as Strategic Investments and accounted for at fair value. These are as follows:

Wholly Owned Strategic Investment (100% ownership):

• Andium Homes Li mited The wholly owned social housing provider. It is Jersey's largest provider of affordable housing, managing more than 5,000 properties and providing homes and services for more than 10,000 Islanders.

• Ports of Jersey Li mited The wholly owned operator of the Island's Airport and Harbours, providing the strategic gateway infrastructure and associated services.

• The States of Jersey Development Company Li mited The wholly owned company responsible for the development and regeneration of States owned property no longer required for the delivery of public services.

• JT Group Li mited The government-owned telecoms provider offering mobile, broadband, and enterprise services. JT achieved 100% fibre coverage in Jersey and continues to invest in next-generation networks like 5G.

• Jersey Post International Li mited The Island's universal postal service provider, delivering mail to around 45,000 addresses. It also offers logistics, fulfilment, and courier services through global partnerships.

Partly Owned Strategic Investment:

• The Jersey New Waterworks Company Li mited (74%) Jersey's only treated mains water supplier, delivering high-quality drinking water to over 90% of the population. It manages reservoirs and treatment works to ensure a reliable and sustainable supply.

• Jersey Electricity Plc (62%) The sole electricity provider in Jersey, responsible for importing, generating, and distributing power. It serves around 50,000 customers and sources most electricity from low-carbon French supplies, with on-Island backup generation.

Some functions of government are carried out by public sector bodies that are outside of the Accounting Boundary (and so are not included in these accounts)

Parishes The Parishes perform various government functions, including refuse collection, provision of some parks and gardens, and the issuing of some licenses. Details of the functions of individual parishes can be found on the Parishes' websites. Comité Des Connétable s | Jersey Parishes

Minor Entities There are a number of smaller entities which fall within the accounting boundary of the States of Jersey but which are not consolidated as they are immaterial to the financial statements as a whole. These are referred to as "Minor Entities":

• Government of Jersey London Office

• Bureau des Iles Anglo-Normandes

• Channel Islands Brussels Office

• Digital Jersey Li mited

• Jersey Business Li mited

• Jersey Finance Li mited

• Visit Jersey Li mited

• Jersey Legal Information Board

Budgeting Framework

The Public Finances (Jersey) Law 2019 sets out the basis for which Government finances are planned and the process by which authority is given to spend through the lodging, amendment, debate, and final approval of the Budget. The Budget is the method by which general revenue income, departmental income and expenditure is approved by the States Assembly.

Spending from the Consolidated Fund is managed using expenditure limits which are set at a head of expenditure' level. Under the Public Finances (Jersey) Law 2019 a head of expenditure is defined as the particular purpose or subject, as set out in the Budget, in respect of which an amount appropriated under the plan may be spent in a financial year.

The Budget 2025 to 2028 included Heads of Expenditure for:

• Revenue (Departmental Expenditure) – primarily relating to the ongoing delivery of services for Islanders (approved net of departmental income)

• Reserve – for centrally held items (such as provisions for pay awards) expected to be allocated in the year, and amounts held against unforeseen events or one-off funding issues

• Capital and Other Projects – including expenditure on the development and replacement of the Island's assets, including Estates, Infrastructure, Equipment and IT.  

The Budget also sets out estimates of States Income (General Revenue Income) for the year.

Once budgets are approved via the Budget, the Public Finances (Jersey) Law 2019, sets out the ways in which budgets can change. In summary these can be categorised below:

• The States may amend an approved Budget, only on a Proposition lodged by the Council of Ministers.

• Allocation of budget from reserves by the Treasury Minister.

• Re-allocation of budget between heads of expenditure by the Treasury Minister.

• Transfer of budget to following years by the Treasury Minister.

Financial Performance against these Heads of Expenditure, and changes to budgets in the year, are reported on within the political accountability section of the Annual Report, under the statement of outturn against approvals.

Whilst the majority of public spending is through the Consolidated Fund and approved through the States, some spending is from other States funds and wholly owned companies and is not approved by the States.

Spending from funds is governed through the specific terms of each fund with expenditure largely attributed to social benefits payments from the Social Security funds. Estimates for funds are included in the Budget.

Wholly owned companies produce strategic business plans which are approved by the Minister for Treasury and Resources as shareholder, and include financial plans.

Consolidated Fund Financial Performance

The Consolidated Fund is the fund through which the majority of the States' income and expenditure is managed, including Net General Revenue Income and departmental income and expenditure.

As Income and Expenditure from the fund are subject to approval by the States, performance is presented in line with those approvals, with further detail given in the Political Accountability Report.

Operating Balance