Report relating to the Annual Accounts
March 31st 1922
 
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Report of the Finance Sub-Committee: May 5th 1922

 

Your Sub-Committee now submit the Income and Expenditure Account for the year ended 31st March, 1922, together with the Balance Sheet showing the position of the Bank, the same having been duly audited and certified by Messrs Agar, Bates, Neal & Co, Chartered Accountants, and Auditors to the Bank.

 

The result of the year's working shows that there is a surplus of £6,654. 19. 2., after making suitable allowances for depreciation on Premises, Structural Alterations and Furniture. The extent of the depreciation allowed for in the accounts is somewhat high, but your Sub-Committee have realised that many of the purchases of the Bank took place at a time when abnormal prices were ruling, and they have therefore considered it advisable to fix a rate of depreciation higher than would normally be made.

 

Your Sub-Committee have considered what steps should be taken with regard to the surplus on the Income and Expenditure Account, and they are unanimous  in recommending that subject to the consent of the Council the sum of £4,149. 3. 11. should be repaid to the Borough Fund in respect of the contribution of that fund to the expenses of the Birmingham Corporation Savings Bank, and that the balance, amounting to £2,505. 15. 3. should be carried to the Reserve Fund.

 

Should this course be adopted the whole of the amount contributed by the Borough Fund in respect of the Birmingham Corporation Savings Bank will have been refunded.

 

The following information is submitted in relation to the work of the Bank during the past year:

 

Transactions.

 

The transactions during the year numbered no less than 442,383, demonstrating the use to which the Bank is put by the depositors.

 

New Accounts.

 

The number of new accounts was 22,504; the number of accounts closed 10,143; and the number of closed accounts re-opened 1,750, leaving a net gain for the year of 14,111 accounts.

 

Depositors.

 

The number of depositors as at the 31st March, 1922, ie open accounts, was 76,230.

 

Deposits and Withdrawals.

 

The figures for the year under these headings are as follows:

 

Deposits

£1,227,641.   2. 3.

Withdrawals

     815,675. 11. 3.

Net increase in deposits

£   411,965. 11 . -

 

Depositors' Balances.

 

The amount standing to the credit of the depositors at the 31st March, 1922, including capitalised interest, was £1,869,595. 15. 6. representing an average of £24. 10. 6. per depositor. Extracted lists of these balances, certified by the Auditors, are available at the respective offices of the Bank for the inspection of the depositors in accordance with the Rules.

 

Advances to Depositors.

 

During the year advances have been made to 300 depositors for the purchase of their houses bringing the total number of borrowers from the Bank up to 1,264. In 142 cases the borrowers have discharged their indebtedness to the Bank, leaving the number of mortgagors at the 31st March1922 at 1,122.

 

The sum advanced during the year in respect of House Purchases was £85,365, bringing the total amount of the advances made since the opening of the Bank to £349,453.

 

As illustrative of the character of the assistance which the House Purchase Department of the Bank has rendered to the depositors, the following information is submitted:

 

No of cases where the advance:

 

 - did not exceed £100

64

 - exceeded £100 but did not exceed £200

487

 - exceeded £200 but did not exceed £300

314

 - exceeded £300 but did not exceed £400

204

 - exceeded £400 but did not exceed £500

81

 - exceeded £500 but did not exceed £750

104

 - exceeded £750 but did not exceed £1000

9

 - exceeded £1000

1

Total cases

1264

 

It has been necessary to exercise the Bank's power to obtain possession of property in two cases. In one instance the property was sold by auction and the Bank recovered the full amount of the mortgage, while in the other case a Receiver has been appointed and the rents are being collected from the tenants.

 

The repayment of principal and interest by the borrowers continues to be satisfactory; although it has been found desirable to suspend or modify the repayments in certain cases where the abnormal circumstances existing justified such action.

 

Advances to Land Settlers.

 

During the year advances to the extent of £1,560 have been made to 13 applicants at the request of the Agricultural & Small Holdings Committee. The latter Committee decide all such applications, and are responsible to the Bank for repayment of the advances at the end of the period for which it is granted.

 

Housing Bond Coupons.

 

The cashing of Housing Bond Interest Coupons on behalf of the Finance Committee has proceeded during the year on the lines laid down. No less than 4,669 coupons have been dealt with.

 

National Savings Certificates.

 

In accordance with arrangements made with the Local Committee and the Post Office, these Certificates are obtainable at the Head Office and the various Branches of the Bank. During the year Certificates have been sold, representing a cash value of £17,762. 4. 6.

 

Collection of Water Accounts.

 

The scheme arranged in conjunction with the Water Committee, whereby Water Accounts can be paid at any Branch of the Bank, was brought into force at the 1st October, 1921, and has met with an appreciative response on the part of the public. The number of accounts so paid during the half-year was 5,855, and the sum collected amounted to £7,261. 5. 2. The interdepartmental arrangements have worked very smoothly, and your Sub-Committee are of opinion that as the facilities become better known the public will make still greater use of the convenience which the offices of the Bank afford.

 

Payment of Rates.

 

Late in December arrangements were set up in conjunction with the Overseers whereby  depositors could pay their Rates through the Bank. Up to the 31st March last 455 depositors had availed themselves of these facilities, and a sum of £4,106. 18. 2. dealt with.

 

Kings Heath Branch.

 

The Kings Heath premises have now been altered and adapted to serve the needs of a Daily Branch; and the formal opening took place on the 24th April, 1922, the ceremony being performed by the Chairman of the Committee (Councillor C T Appleby)

 

As this Branch had formerly been worked as an Evening Branch only, an increased depositorship is anticipated now that the additional facilities are available.

 

School Savings Bank.

 

The arrangement for working these Banks in conjunction with the Municipal Bank, to which reference was made last year, was brought about in February 1921. From that date to the end of March 1922 the accounts show s follows:

 

(a) Amount deposited by scholars

£48,111.   0. 7.

(b) Amount repaid to scholars

£42,966. 12. 3.

(c) No of school departments in the scheme

351

(d) No of scholars' accounts opened in the Municipal Bank

302

(e) Amount transferred under (d) above

£534.  6. 11.

 

Interest on House Purchase Advances.

 

Careful consideration has been given to this matter, and in view of the fact that there has been a substantial drop in the value of money since the rate of 6¼% was fixed, and also to the fact that many of the larger Building Societies are now advancing money at 5%, your Sub-Committee recommend that the rate to be charged on future mortgages be reduced to 1d. per pound per month or 5%.

 

Your Sub-Committee have further considered the effect which the above action might have with regard to mortgagors who are being charged at present 6¼% and it is felt that it would be only equitable that the reduced rate of 5% should also apply in respect of future payments in these cases.

 

Under the rules of the Bank however, it is necessary in order to effect this reduction to obtain the consent of the Treasury and Chief Registrar of Friendly Societies in addition to the approval of the City Council. Your Sub-Committee therefore recommend that instructions be given for the necessary consents to be applied for as early as possible.

 

Interest paid to Depositors.

 

Your Sub-Committee have given careful consideration to the question of the rate of interest allowed to depositors, which at the present time is 3½%, but they do not consider that the time has arrived when a general reduction of that rate is called for.

 

They feel, however, that it is not desirable to continue the present rate of interest in respect of deposits exceeding a certain amount in future and that as a matter of policy it would be wise to fix a maximum to the amount of deposits on which 3½% is allowed above which a lower rate should operate. Your Committee are therefore recommended to adopt the following arrangement, subject to the Treasury's consent where necessary:

 

1. To continue to allow the rate of 3½% interest per annum on existing deposits.

2. To allow 3½% interest per annum on amounts up to £500 standing to the credit of any account.

3. To allow 3% interest per annum on the amount standing to the credit of a depositor exceeding £500 except as provided in Clause 1.

4. To apply to the Treasury for their consent to the variation of the rate of interest, as indicated above, in accordance with Rule 32.

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