The fire service’s £24.42million capital programme for 2026/27 is more than double what was spent in the previous 12 months. The majority of this investment – £18.73million – will be funded directly from the authority’s earmarked reserves, with borrowing used to cover the rest. The planned expenditure will see the authority’s overall and earmarked reserves drop significantly. The finance officer said a review was under way to assess whether all the planned capital spending in future years remains a priority. He added that he must produce an annual report when the budget is set, giving his professional opinion on whether the authority’s reserves are adequate.