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2025 - 2026

Accounts for the year ending 31 March 2026

In accordance with the Accounts and Audit Regulations 2015, the Local Audit (Smaller Authorities) Regulations 2015 and the Local Government Transparency Code 2015, there is a requirement for the parish council to publish a number of documents on a public website - all of which are available to download direct from this website. Please note that in order to comply with the Accounts and Audit Regulations, it is stipulated that the Parish Council must provide a scanned version of the Annual Governance and Accountability Return (AGAR).  Unfortunately, this is inaccessible to screen readers, so this Council has chosen to publish the full, signed, AGAR in a slightly more accessible format.

In accordance with the accounting records for the financial year ending 31 March 2026, (which includes all books, deeds, contracts, bills, vouchers, receipts and other documents relating to those records) will be made available for inspection by any person interested, during a period of 30 working days set by the smaller authority which must include the first 10 working days of July 2026. 

Details of the dates set for Thurston (3 June to 14 July 2026) for year ending 31 March 2026 which will allow you to access the details which also includes an article on: Local Authority Accounts: A Summary of Your Rights. For more information please contact the Responsible Financial Officer - Mrs Vicky Waples.

The National Audit Office 'Local authority accounts: a guide to your rights' provides more details on your rights to inspect a local authorities accounts.  

During the year, a number of documents will be made available to view, on a quarterly basis, which can be find using the links below. For details of financial transactions considered by the council, please visit the Agenda and Minutes page and view the associated papers for each meeting.

The external auditor has now completed their review of the Annual Governance & Accountability Return (AGAR) for Thurston Parish Council for the year ended 31 March 2026.

In accordance with the Accounts and Audit Regulations 2015 (SI 2015-234), following the conclusion of the external audit review, the parish council is obliged to produce a Notice of conclusion of audit which details the rights of inspection, in line with the statutory requirements. The council must also publish the notice along with the certified AGAR (Sections 1, 2 & 3) before 30 September 2026 , which must include publication on the smaller authority’s website.

Copies of the AGAR are available for purchase by any person on payment of a reasonable sum - please see details on the notice of conclusion as to how to contact the 

Notice of Conclusion of the Audit for the year ending 31 March 2026 External auditors certificate and report for year ending 31 March 2026 (Section 3 of the AGAR)
Audited Accounts for the year ending 31 March 2026 (Sections 1 and 2 of the AGAR) Narrative Annual Internal Audit Report for 2025-2026
Annual Internal Audit Report from the AGAR 31 March 2026 Annual Governance Statement for the year ending 31 March 2026 (AGAR Section 1) - signed and unaudited
Unaudited Accounts for the year ending 31 March 2026 (AGAR Section 2) - signed and unaudited  Year-end Bank Reconciliation as at 31 March 2026
Draft income and expenditure account for the year ending 31 March 2026 Explanation of Significant Variances for year ending 31 March 2026
Balance Sheet for year ending 31 March 2026 Donations for the year ending 31 March 2026
Asset Register for year ending 31 March 2026 Internal Control Policy for 2025 - 2026
Risk Management Strategy 2025 - 2026 adopted February 2026 Risk Assessment and Management (Financial) for 2025-2026 adopted February 2026
Review of Internal Audit for year ending 31 March 2026 Budget versus Actual Income and Expenditure review - to 31 March 2026
Internal Control Audit Review - Quarter 3  Budget to Actual for the period ending 31 December 2025 - Quarter 3
  Narrative paper for the period ending 31 December 202 - Quarter 3
Internal Control Audit Review - Quarter 2 Budget to Actual for the period ending 30 September 2025 - Quarter 2
  Narrative paper to support the budget monitoring exercise for Quarter 2
Internal Control Audit Review - Quarter 1 Budget to actual for the period ending 30 June 2025 - Quarter 1
  Narrative paper to support the budget monitoring exercise for Quarter 1
Insurance Details to 30 September 2026 Insurance Certificate to 30 September 2025
Narrative Budget for 2025 - 2026 Finalised Budget for 2025 - 2026