This report sets out the Treasury Management Strategy Statement for recommendation to the Council meeting on 24 February 2026.

The Committee considered a report setting out at Appendix 1 the Treasury Management Strategy Statement (TMSS) 2026/27 for approval to Council.

The report noted that the TMSS 2026/27 set out the parameters for the Council’s planned treasury activity during 2026/27 under which the Council’s Treasury Team would manage day to day activity. It reflected the Council’s Capital Programme 2026/27 – 2028/29.  The report set out information on borrowing, investments, approved investments and counterparties and risk controls and noted that the successful identification, monitoring and control of financial risk were central to the Strategy.

Items 59-61 were considered together for recommendation to the Council meeting on 24 February 2026.

Resolved –

(1)       That the following be endorsed and recommended for approval by Council:

a)    The Treasury Management Strategy Statement for 2026/27 as set out in Appendix 1 Section 2;

b)   The Capital Prudential Indicators as set out in Appendix 1 Section 3;

c)    The Minimum Revenue Provision (MRP) Policy for 2026/27 as set out in Appendix 1 Section 4;

d)   The Borrowing Strategy for 2026/27 as set out in Appendix 1 Section 5;

e)    The Annual Investment Strategy for 2026/27 as set out in Appendix 1 Section 6;

f)     The Prudential and Treasury Management Indicators as set out in Appendix 1 Annex 1;

(2)       That the change to the calculation of apportioning interest to the HRA, as set out in Appendix 1 Sections 6.24 to 6.28, be noted.