Draft Statement for Publication

Publication of the Annual Governance and Accountability Return (AGAR) for the financial year ended 31 March 2026 will be delayed; this should have taken place on 1st October 2026.

During the external audit process, the Council's auditors identified a technical issue relating to the treatment of fixed assets in Box 9 of the AGAR. Following a change in the Council's asset accounting policy, it has been determined that the comparative asset figure reported for the previous financial year should be amended to ensure that both years are presented on the same accounting basis, as required by the Practitioner's Guide.

The Council has elected to amend the AGAR and resubmit the relevant information to the external auditor, rather than proceed with a qualified audit opinion. This will ensure that the final published AGAR accurately reflects the Council's financial position and complies with the applicable accounting requirements.

The issue relates solely to the presentation of asset values within the AGAR and does not affect the Council's cash balances, reserves, or overall financial standing. Once the amended AGAR has been reviewed and completed by the external auditor, the Council will publish the final documents as soon as reasonably practicable. The external auditor has confirmed that this delay, and accompanying notice are permissible.

The Council apologises for the delay and thanks residents for their patience. The un-audited AGAR is available upon request.