Manx Utilities (MU) returned to operating profit last year - despite seeing a fall in turnover.
The authority’s deficit saw a huge reduction from £42.2m in 2022-23 to just £717,000 in 2023-24.
Turnover was £156.6m, down from £176.9m the previous year but MU posted an operating surplus of £23.05m, turning round a deficit of £3.2m from the year before.
This improvement was largely the result of the significant reduction in the cost of wholesale energy costs in Europe and an above inflation increase in electricity tariffs.
Tariffs were increased by 8p in two stages during the year leading to an overall increase in income of £18m.
A £15m improvement in net finance costs also contributed to the £41.5m improvement in the overall deficit for the year.
MU’s accounts will be laid before the December sitting of Tynwald when members will also be debating the authority’s pricing structure for the next five years.
MU chairman John Wannenburgh said the financial year had again been dominated by energy prices, the cost-of-living crisis and the energy transition.
He said wholesale energy prices fell from the start of 2023 but increased during the second half of the year, before falling again from November.
This enabled the board to phase in a rise in electricity tariffs and not implement the full increase that had been announced for 2023-24.
Mr Wannenburgh said the reduction in wholesale energy prices at the start of 2024 had enabled the board to reduce electricity tariff unit rates by 5%.
‘We continue to be very aware of the financial pressures our tariffs put on our customers and we continue to monitor market prices and keep our tariff levels under review, although wholesale energy prices remain volatile,’ he said.
Tariffs will rise based on annual CPI inflation, which this year was 2.2%.
The authority is, however, proposing an above-inflation increase in the sewerage rate from the current 264.9p in the pound to 270.7p plus the prevailing rate of inflation from April next year.
Further rises in line with inflation will follow in the same month in 2026, 2027, 2028 and 2029.
MU’s latest accounts show that the value of the repayment fund set up to repay the £260m of bonds due in 2030 and 2034 increased during the year from £61.6m to £78.7m.
This was due to contributions totalling £12.5m during the year and the performance of financial markets.
MU said the fund remains on course to meet the repayment of the bonds when they fall due.