Lindsey Village Website
2025-2026
In producing its accounts, the parish council has a duty to publish information to comply with the Transparency Code for Smaller Authorities 2014 and the Accounts and Audit Regulations 2015 and is expected to publish a number of documents on a public website. Given its expenditure, it is anticipated that once again the parish council will be declaring itself eligible as an exempt authority and signed the Certificate of Exemption thereby exempting it from having a limited assurance review review of its accounts as conducted by an (appointed) external auditor. However this will not be confirmed until the year ending 31 March 2026 has been completed.
There is no change to the requirement for all smaller authorities to complete and approve the the Annual Governance and Accountability Return (AGAR), and to provide for public rights and the Parish Council as an exempt authority must meet a number of specified criteria to enable it to only submit a copy of its exemption certificate to the appointed external auditor.
In accordance with the Accounts and Audit Regulations 2015, the Local Audit (Smaller Authorities) Regulations 2015 and the Transparency Code for Smaller Authorities there is a requirement to publish a number of documents on a public website - all of which are available to download direct from this website:
| DRAFT Receipts and payments account for the year ending 31 March 20265 | |
| Certificate of Exemption for year ending 31 March 2026 | Annual Governance and Accountability Return for year ending 31 March 2026 |
| Internal Audit Report for year ending 31 March 2026 - Narrative | Asset Register for year ending 31 March 2025 |
| CIL Report for year ending 31 March 2026 | Analysis of variance for year ending 31 March 2026 |
| Adopted Budget for the year 1 April 2024 to 31 March 2026 | Bank Reconciliation for year ending 31 March 2026 |
| Budget to Actual for year ending 31 March 2026 | Risk Management Strategy for year ending 31 March 2026 |
| Financial Risk Assessment for year ending 31 March 2026 | Annual Review of Internal Controls for year ending 31 March 2026 |
| Annual Review of Internal Audit for year ending 31 March 2026 | Transparency Code Payments over £100 |
In accordance with The Local Audit and Accountability Act 2014 and the Accounts and Audit Regulations 2015 the accounting records for the financial year ending 31 March 2026 will be available to view within a defined period. The period will be set by the Responsible Financial Officer for Lindsey for inspection for the year ending 31 March 2026 by the end of March 2026 and will be advertised via this website.
For a copy of the detailed guide produced by the National Audit Office 'Local authority accounts: a guide to your rights' please click here to download the guide.
General Financial Information:
Every item of expenditure incurred by the Parish Council is listed within the minutes of the parish council's meetings. For full details on a bi-monthly basis, please see the page entitled PAST MINUTES. A full summary, on an annual basis, of all expenditure incurred exceeding £100 can be found under the File below entitled ACCOUNTS.
All items of expenditure for past audited years are summarized within the Annual Accounts for each relevant year. A copy of the Audited Accounts, Annual Accounting Statements along with Notes to the Accounts, Bank Reconciliation for the Past Year, can be found in the Documents for each relevant year.
Financial information for each relevant year in the form of FINANCIAL REPORTS and BUDGET TO ACTUAL STATEMENTS can also be found in the Document entitled ACCOUNTS.
For information the Parish Council's Asset Register is also available to view and can be found in the Document entitled FINANCIAL RISK. On an Annual Basis the Parish Council carries out a Risk Assessment for all risks to which the Council are exposed. Details of the Risk Assessments carried out can be found under the File entitled FINANCIAL RISK.
The Budget for the previous, current and next year can be found in the Document entitled BUDGET.
The Document detailing the current year's budget including information on receipts and payments and showing how the precept was calculated can be found in the Document entitled BUDGET.
