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Statement of Accounts 2024/25

The Council's audited statement of accounts for the year ended 31 March 2025, together with the audited Pension Fund Annual Report and Annual Governance Statement for 2024/25, can be viewed using the links below.

Audit position for 2024/25

Recent amendments to the Accounts and Audit Regulations introduced a statutory deadline for the publication of audited accounts. Because of this deadline, the external auditor was unable to complete all required audit procedures in time to obtain sufficient evidence to support an audit opinion on the Councils accounts by the publication date. In accordance with national guidance, the auditor has issued a disclaimer of opinion on the Council’s accounts.

Government and sector bodies have been clear that Councils should not be adversely judged where a disclaimer is issued in these circumstances, given the national audit backlog and the regulatory changes affecting all local authorities. Further information on the revised regulations is available on the GOV.UK website.

Despite these system-wide pressures, the Pension Fund audit was completed in full, and the Council received an unqualified opinion on the Pension Fund Accounts for 2024/25, reflecting the significant work undertaken by staff. This marks a strong first step in progress since the implementation of the backstop regulations. 

Public inspection and approval

The accounts were available for public inspection between 1 July and 11 August 2025. They were formally approved by the Audit and Corporate Governance Committee on 5 February 2026. Details of the inspection period and process are set out in the following Public Inspection Notice.

Documents:

Statement of Accounts 2023-24

The Council's audited statement of accounts for the year ended 31 March 2024, together with the audited pension fund annual report and annual governance statement for 2023/24, can be viewed using the links below.

Due to amendments to the Account and Audit Regulations introducing a statutory deadline for publication, the external auditor has not been able to complete the audit procedures necessary to obtain sufficient evidence and assurance to base their opinion before the date the Council has published its audited financial statements, and has issued a disclaimer of opinion on the Council’s accounts and a qualified opinion on the Pension Fund. The Government and other relevant sector leaders have been clear that local authorities should not be adversely judged where such an opinion is issued. More information on the changes to the Regulations can be found via the gov.uk website.

The accounts were made available for public inspection between 9 January and 19 February 2025 and were approved by the Audit and Corporate Governance Committee on 20 February 2025. Full details regarding the public inspection period and process are contained in the full public inspection notice viewable using the link below.

Statement of Accounts 2022-23

The Council's audited statement of accounts for the year ended 31 March 2023, together with the audited pension fund annual report and annual governance statement for 2022/23, can be viewed using the links below.

Due to amendments to the Account and Audit Regulations introducing a statutory deadline for publication, the external auditor has not been able to complete the audit procedures necessary to obtain sufficient appropriate audit evidence on which to base their opinion before the date the Council has published its audited financial statements, and has issued a disclaimer of opinion. The Government and other relevant sector leaders have been clear that local authorities should not be adversely judged where such an opinion is issued. More information on the changes to the Regulations can be found via the gov.uk website.

The accounts were made available for public inspection between 17 October and 27 November 2024 and were approved by the Audit and Corporate Governance Committee on 5 December 2024. Full details regarding the public inspection period and process are contained in the full public inspection notice viewable using the link below.

Statement of Accounts 2021-22

The Council's audited statement of accounts for the year ended 31 March 2022, together with the annual governance statement and the audited pension fund annual report for 2021/22, can be viewed using the links below.

These accounts were made available for public inspection between 9 April and 22 May 2024 and were approved by the Audit and Corporate Governance Committee on 26 September 2024. Full details regarding the public inspection period and process are contained in the full public inspection notice viewable using the link below.

Statement of Accounts 2020-21

The Council's audited statement of accounts for the year ended 31 March 2021 together with the annual governance statement and the audited pension fund annual report for can be viewed using the links below.

These accounts were made available for public inspection between 3 October and 11 November 2022 and were approved by the Audit and Corporate Governance Committee on 21 September 2023.

Statement of Accounts 2019-20

The Council’s statement of accounts are subject to external audit. The audited accounts for 2019/20 and the audited pension fund annual report for the year ended 31 March 2020 can be viewed using the links below.

These accounts were made available for public inspection between 2 June and 13 July 2020 and were approved by the Audit and Corporate Governance Committee on 15 June 2023.

 

Previous Statement of Accounts

Statements of accounts for the following prior financial years were produced under International Financial Reporting Standards (IFRS):

The following statement of accounts were produced under United Kingdom Generally Accepted Accounting Practice (UK GAAP), not IFRS.