Statement of accounts
A statement of accounts is a record of the Council's spending in a year. It is an important element in demonstrating the stewardship of public money and includes:
- An overview of the Council's accounts
- Comment on the financial performance the efficiency and effectiveness in the use of resources
- Core financial statements, including income and expenditure, movement in reserves, the balance sheets and cash flow statement
The Director of Resources is responsible for ensuring that the Statement of Accounts is prepared in line with statutory and accounting requirements.
Statement of Accounts 2026
The period of public inspection for interested members of the public to exercise their statutory rights to inspect the accounts was notified on 30 June 2026.
The Audit Committee reviewed the Annual Governance Statement for 2025-26 at the meeting on 18 March 2026, and the final Annual Governance Statement was approved at the Audit Committee on 17 June 2026.
The draft 2025-26 Statement of Accounts were published on 30 June 2026, they will then be audited later in the year.
The Annual Governance Statement for 2023-24 was reviewed by the Audit Committee at the meeting on 27 March 2024 and the final Annual Governance Statement was approved at the Audit Committee on 10 July 2024.
The 2023-24 Statement of Accounts were prepared by 31 May 2024 and then audited. The audit findings in the Audit Results Report were presented the the Audit Committee at the meeting on 19 February 2025 where the final accounts were approved. The external auditors opinion was signed on 21 February 2025.
The final statement of accounts are published here.
The Annual Governance Statement for 2022-23 was reviewed by the Audit Committee at the meeting on 29 March 2023 and the final Annual Governance Statement was approved at the Audit Committee on 12 July 2023.
The 2022-23 Statement of Accounts were prepared by 31 May 2023 and the audit of these accounts were impacted by national audit issues. The council's accounts for 2022-23 have been disclaimed by Ernst & Young LLP (EY). EY issued a disclaimed audit opinion on the accounts on 28 November 2024. The 2022-23 disclaimed Statement of Accounts including the audit opinion can be accessed below.
Statement of Accounts 2025
The 2024-25 Statement of Accounts were prepared by 30 June 2025 and then audited. The audit findings in the Audit Results Report were presented to the Audit Committee at the meeting on 26 November 2025 where the final accounts were approved. The external auditors opinion was signed on 17 December 2025.
The Annual Governance Statement for 2024-25 was reviewed by the Audit Committee at the meeting on 26 March 2025, the final Annual Governance Statement was approved at the Audit Committee on 26 November 2025.
The final statement of accounts are published here