CRUNCHING through Swansea Council's 2012/13 budget figures, there appear to be winners and losers.

The budget for the authority's accounts software system, ISIS, is up from £479,500 to £1,411,100. The reason, said the council, was a software upgrade which would in fact be cheaper than the original estimate.

The school meals budget has gone up from £697,700 to £997,700.

A council spokesman said: "There has been a significant increase in the numbers entitled to and taking up free school meals in recent years. Entitlement is set at a national level. Rather than face an overspend the budget has been increased by £300,000."

A glance at "reductions" in one-to-one education support, school music service provision and burials and cremations do not in fact reflect less cash for 2012/13. The council explained that more money is nowadays being delegated to individual schools for them to spend as they see fit.

Meanwhile, the council helped pay for two cremators last year — a one-off cost.