Statement of Accounts

2022/23 Statement of Accounts

The Council’s accounts are subject to external audit by Georgia Jones for and on behalf of Grant Thornton UK LLP. Members of the public and local government electors have certain rights in the audit process:

Notice is hereby given under Regulation 15(2)(b) of the Accounts and Audit Regulations 2015 (as amended) that from 23 February 2024 to the 5 April 2024 (inclusive) between the hours of 9.00am to 4.30pm Monday to Friday any person may on reasonable notice inspect and make copies of the accounts of the Council for the year ended 31 March 2023 and certain related documents (comprising books, deeds, contracts, bills, vouchers and receipts), as stipulated in sections 25 and 26 of the Local Audit and Accountability Act 2014. The accounts and other documents will be available for inspection at the offices at which they are normally kept or otherwise by arrangement; application should be made initially to the Director of Resources, Town Hall, Nelson, BB9 7LG. creditors@pendle.gov.uk.

Please note a copy of the Councils Draft Statement of Accounts is available.

During this period, a local government elector of any area to which the accounts relate, or their representative may question the auditor about the accounts, or make an objection to the accounts as set out in sections 26 and 27 of the Local Audit and Accountability Act 2014. Any objection, and the grounds on which it is made, must be sent to the auditor in writing, with a copy to the Director of Resources at the address given below. Any objection must state the grounds on which the objection is being made and particular of:
a.    any item of account which is alleged to be contrary to law; and

b.    any matter in respect of which it is proposed that the auditor could make a public interest report under section 24 of, and paragraph 1 of Schedule 7 to the Local Audit and Accountability Act 2014.

Written notice of the proposed objection and the grounds on which it will be made must be sent to the auditor at the address given below, or via the Grant Thornton UK LLP website (www.grantthornton.co.uk) and also copied to the Council at the address given above. 

A guide to your rights can be found at www.nao.org.uk/code-audit-practice/wp-content/uploads/sites/29/2015/03/Council-accounts-a-guide-to-your-rights.pdf

Please note that the accounts published for public rights of inspection are draft unaudited accounts and as such may be subject to change.

Questions to the auditor should be addressed to Georgia Jones, Grant Thornton UK LLP, Royal Liver Building, Liverpool, L3 1PS. Phone: 0151 224 720.  

What is a Statement of Accounts?

Our Statement of Accounts provides financial information so that you can:

• Understand our overall financial position
• Have confidence that public money has been used and accounted for appropriately
• Be reassured that our financial position is sound and secure

What documents are in a Statement of Accounts?

It is made up of the following documents:

• Report of our Chief Finance Officer
• Statement of Accounting Policies
• Statement of Responsibilities for the Statement of Accounts
• Annual Governance Statement 
• Core Financial Statements as follows:
  • Movement in Reserves Statement
  • Comprehensive Income and Expenditure Statement
  • Balance Sheet
  • Cash Flow Statement
  • Index of Explanatory Notes to the Core Financial Statements
  • Notes to the Core Financial Statements
• Collection Fund
• Audit Certificate and Opinion
   
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