2025-2026

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, the parish council declared 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. This was confirmed at the meeting in May 2026.

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:

Unaudited Receipts and payments account for the year ending 31 March 2026 Notes to the Accounts for the year ending 31 March 2026
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 2026
CIL Report for year ending 31 March 2026 Analysis of variances for year ending 31 March 2026
Adopted Budget for the year 1 April 2025 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 were available to view within a defined period. The period was set by the Responsible Financial Officer for Lindsey for inspection for the year ending 31 March 2026 and has now expired.