Annual Returns 2022 – 2023

Section 1 — Annual Governance Statement 2022/23

We acknowledge as the members of:

Hellesdon Parish Council

“Yes' means that this authority:

 . We have put in place arrangements for effective financial                   | prepared its accounting statements in accordance
   management during the year, and for the preparation of                        with the Accounts and Audit Regulations.

Nn . We maintained an adequate system of internal control                      | made proper arrangements and accepted responsibility
  including measures designed to prevent and detect fraud                      | for safeguarding the public money and resources in
  and corruption and reviewed its effectiveness.                                 its charge.

i We took all reasonable steps to assure ourselves.                            | has only done what it has the legal power to do and has
  that there are no matters of actual or potential                             | complied with Proper Practices in doing so.
  non-compliance with laws, regulations and Proper
  Practices that could have a significant financial effect
  on the ability of this authority to conduct its
  business or manage its finances.
> . We provided proper opportunity during the year for                           during the year gave all persons interested the opportunity to
  the exercise of electors’ rights in accordance with the                      | inspect and ask questions about this authority's accounts.
  requirements of the Accounts and Audit Regulations.
al We carried out an assessment of the risks facing this                       | considered and documented the financial and other risks it
  authority and took appropriate steps to manage those                         | faces and dealt with them property.
  risks, including the introduction of internal controls and/or
  extemal insurance cover where required.

fd We maintained throughout the year an adequate and                            | arranged for a competent person, independent of the financial
  effective system of internal audit of the accounting                            controls and procedures, to give an objective view on whether
  records and control systems.                                                 || internal controls meet the needs of this smaller authority

N We took appropriate action on all matters raised                               responded to matters brought to its attention by intemal and
  in reports from internal and external audit.                                   external audit.

s We considered whether any litigation, liabilities or                           disclosed everything it should have about its business activity
  commitments, events or transactions, occurring either                        | during the year including events taking place after the year
  during or after the year-end, have a financial impact on                       end if relevant.
  this authority and, where appropriate, have included them        |
  in the accounting statements.
 . (For local councils only) Trust funds including                                         has met all of its responsibilities where, as a body
   charitable. in our capacity as the sole managing                                        corporate, it is a sole managing trustee of  a local
  trustee we discharged our accountability                                                 trust or trusts.
  responsibilities for the fund(s)/assets, including
  financial reporting and, if required, independent
  examination or audit.

*Please provide explanations to the external auditor ona separate sheet for each ‘No’ response and describe
how the authority will address the weaknesses identified. These sheets must be published with the Annual
Governance Statement.

This Annual Governance Statement was approved at a                     Signed by the Chairman and Clerk of the meeting where
meeting of the authority on:                                           approval was given:

Chairman We pti
13/06/2024
and recorded as minute reference:
=~
ifen 6@ oF fo06/2o2% Clerk

www.hellesdon-pc.gov.uk

Annual Governance and Accountability Return 2022/23 Form3 Page 4 of 6
Section 2 —- Accounting Statements 2022/23 for

Hellesdon Parish Council

idance

                                                                                  se   round
                                                                                         all figures       to nearest   £1.   Do notleave
                                                                                                                                       any
                                                                          boxes        blank and   report £0 or Nil     balances. All
                                                                                                                                    figures must
                                                                          agree to underlying financial records.

 4. Balances brought                                                      Total balances and reserves at the beginning of the year
   forward                                  845,595           983,785] as recorded in the financial records. Value must agree to
                                                                          Box 7 of previous year.

 2. (+) Precept or Rates and                                              Total amount of precept (or for IDBs rates and levies)
    Levies                                  514,210           552,939] received or receivable in the year. Exclude any grants
                                                                          received.

 3. (+) Total other receipts                                              Total income or receipts as recorded in the cashbook less
                                            595,239           499,371]    the precept or rates/levies received (line 2). Include any
                                                                          grants received.

 4. (-) Staff costs                                                       Total expenditure or payments made to and on behalf
                                                                          of all employees. Include gross salaries and wages,
                                            241,949           293,527) employers NI contributions, employers pension
                                                                          contributions, gratuities and severance payments.

 5. (-) Loan interest/capital                                             Total expenditure or payments of capital and interest
   repayments                                30,493            43,095] made during the year on the authority's borrowings (if any).

 6. (-) All other payments                                                Total expenditure or payments as recorded in the cash-
                                            698,817           703,364 book less staff costs (line 4) and loan interest/capital
                                                                          repayments (line 5).

 7. (=) Balances carried                                                  Total balances and reserves at the end of the year. Must
   forward                                  983,785           696,109) equal (1+2+3) - (4+5+6).

 8. Total value of cash and                                               The sum of all current and deposit bank accounts, cash
    short term investments             1,020,675              643,186] holdings and short term investments held as at 31 March —
                                                                          To agree with bank reconciliation.

 9. Total fixed assets plus                                               The value of all the property the authority owns — it is made
   long term investments               3,573,191            4,698,581]    up of all its fixed assets and long term investments as at
   and assets                                                             31 March.

 10. Total borrowings                                                     The outstanding capital balance as at 31 March of all loans
                                            707,089           681,685} from third parties (including PWLB).

For Local Councils Only | Yes

 11a. Disclosure note re Trust funds                                      The Council, as a body corporate, acts as sole trustee and
       (including charitable)                                            is responsible for managing Trust funds or assets.

 11b. Disclosure note re Trust funds                                      The figures in the accounting statements above do not
       (including charitable)                                             include any       Trust transactions.

| certify that for the year ended 31 March 2023 the Accounting | | confirm that these Accounting Statements were
Statements in this Annual Governance and Accountability approved by this authority on this date:
Return have been prepared on either a receipts and payments
or income and expenditure basis following the guidance in iA) / oc / 2023
Governance and Accountability for Smaller Authorities — a
Practitioners’ Guide to Proper Practices and present fairly
as recorded in minute reference:
the financial position of this authority.
Signed by Responsible Financial Officer before being item Gu of iS folleezs
presented Pa
Signed by Chairman of the meeting where the Accounting
Statements were approved

Date 12loé (2023

Annual Governance and Accountability Return 2022/23 Form 3 Page 5 of 6
Local Councils, Internal Drainage Boards and other Smaller Authorities*
Annual Internal Audit Report 2022/23

Hellesdon Parish Council

www.hellesdon-pc.gov.uk

During the financial year ended 31 March 2023, this authority's internal auditor acting independently and on the basis
of an assessment of risk, carried out a selective assessment of compliance with the relevant procedures and controls
in operation and obtained appropriate evidence from the authority.
The internal audit for 2022/23 has been carried out in accordance with this authority's needs and planned coverage.
On the basis of the findings in the areas examined, the internal audit conclusions are summarised in this table. Set
out below are the objectives of internal control and alongside are the internal audit conclusions on whether, in all
significant respects, the control objectives were being achieved throughout the financial year to a standard adequate
to meet the needs of this authority.

A. Appropriate accounting records have been properly kept throughout the financial year. } l

B. This authority complied with its financial regulations, payments were supported by invoices, all

ss
expenditure was approved and VAT was appropriately accounted for. ;

C. This authority assessed the significant risks to achieving its objectives and reviewed the adequacy                     |
      of arrangements to manage these.                                                                         .           Aizets   ul

D. The precept or rates requirement resulted from an adequate budgetary process; progress against v |
the budget was regularly monitored; and reserves were appropriate.
E. Expected income was fully received, based on correct prices, properly recorded and promptly v
banked; and VAT was appropriately accounted for.
F. Petty cash payments were properly supported by receipts, all petty cash expenditure was approved v
and VAT appropriately accounted for.
G. Salaries to employees and allowances to members were paid in accordance with this authority's
v
approvals, and PAYE and NI requirements were properly applied.

H. Asset and investments registers were complete and accurate and properly maintained.
I. Periodic bank account reconciliations were properly carried out during the year.
J. Accounting statements prepared during the year were prepared on the correct accounting basis (receipts
and payments or income and expenditure), agreed to the cash book, supported by an adequate audit
trail from underlying records and where appropriate debtors and creditors were properly recorded. res
K, If the authority certified itself as exempt from a limited assurance review in 2021/22, it met the |
exemption criteria and correctly declared itself exempt. (If the authority had a limited assurance v
review of its 2021/22 AGAR tick “not covered”)
L. The authority published the required information on a website/webpage up to date at the time of the
internal audit in accordance with the relevant legislation.

M. In the year covered by this AGAR, the authority correctly provided for a period for the exercise of
public rights as required by the Accounts and Audit Regulations (during the 2022-23 AGAR period, Vv |
were public rights in relation to the 2021-22 AGAR evidenced by a notice on the website and/or |
authority approved minutes confirming the dates set).
N. The authority has complied with the publication requirements for 2021/22 AGAR
(see AGAR Page 1 Guidance Notes).

O. (For local councils only)
Trust funds (including charitable) — The council met its responsibilities as a trustee.

For any other risk areas identified by this authority adequate controls existed (list any other risk areas on separate sheets if needed).

Date(s) internal audit undertaken Name of person who carried out the internal audit

09/12/2022 11/05/2023 Giles Kerkham, Larking Gowen LLP

cavedouthemomaaudit — Kev lin Goren
Signat f person who ‘
ate 22/05/2023
‘If the response is ‘no’ please state the implications and action being taken
to address any weakness in control
identified (add separate sheets if needed).
**Note: If the response Is ‘not covered’ please state when the most recent intemal audit work was done in this area and when itis
next planned; or, if coverage is not required, the annual internal audit report must explain why not (add separate sheets if needed).

Annual Governance and Accountability Return 2022/23 Form 3 Page 3 of 6
Local Councils, Internal Drainage Boards and other Smaller Authorities
 Smaller authority name: Hellesdon Parish Council

NOTICE OF PUBLIC RIGHTS AND PUBLICATION

OF UNAUDITED ANNUAL GOVERNANCE &

ACCOUNTABILITY RETURN

ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023

Local Audit and Accountability Act 2014 Sections 26 and 27
The Accounts and Audit Regulations 2015 (SI 2015/234)
NOTICE NOTES

1. Date of announcement (a) 14 June 2023 (a) Insert date of placing of the notice
which must be not less than 1 day before
the date in (c) below
2. Each year the smaller authority's Annual Governance and Accountability
Return (AGAR) needs to be reviewed by an external auditor appointed by
Smaller Authorities’ Audit Appointments Ltd. The unaudited AGAR has been
published with this notice. As it has yet to be reviewed by the appointed auditor,
it is subject to change as a result of that review.
Any person interested has the right to inspect and make copies of the
accounting records for the financial year to which the audit relates and all
books, deeds, contracts, bills, vouchers, receipts and other documents relating
to those records must be made available for inspection by any person
interested. For the year ended 31 March 2023, these documents will be available
on reasonable notice by application to:
(b) Insert name, position and
address/telephone number! email
(b) Faye Lebon, Clerk, Diamond Jubilee Lodge, Woodview Road, Hellesdon, address, as appropriate, of the Clerk or
Norwich, NR6 5QB. Tele 01603 301751. Email clerk@hellesdon-pc.gov.uk other person to which any person may
apply to inspect the accounts

commencing on (c) Thursday 15 June 2023 (c) Insert date, which must be at least 1
day after the date of announcement in (a)
above and at least 30 working days
before the date appointed in (d) below
and ending on (d) Wednesday 26 July 2023
(d) The inspection period between (c)
and (d) must be 30 working days
3. Local government electors and their representatives also have:
inclusive and must include the first 10
working days of July.
e The opportunity to question the appointed auditor about the accounting
records; and

e The right to make an objection which concerns a matter in respect of which
the appointed auditor could either make a public interest report or apply to
the court for a declaration that an item of account is unlawful. Written notice
of an objection must first be given to the auditor and a copy sent to the
smaller authority.

The appointed auditor can be contacted at the address in paragraph 4 below for
this purpose between the above dates only.

4. The smaller authority’s AGAR is subject to review by the appointed auditor
under the provisions of the Local Audit and Accountability Act 2014, the
Accounts and Audit Regulations 2015 and the NAO’s Code of Audit Practice
2015. The appointed auditor is:

PKF Littlejohn LLP (Ref: SBA Team)
15 Westferry Circus
Canary Wharf
London E14 4HD
(sba@pkf-l.com)
(e) Insert name and position of person
placing the notice — this person must be
5. This announcement is made by (e) Faye Lebon, Responsible Financial the responsible financial officer for the
Officer, Hellesdon Parish Council smaller authority
 LOCAL AUTHORITY ACCOUNTS: A SUMMARY OF YOUR RIGHTS

Please note that this summary applies to all relevant smaller authorities, including local
councils, internal drainage boards and ‘other’ smaller authorities.

The basic position

The Local Audit and Accountability Act 2014 (the Act) governs the work of auditors appointed to smaller
authorities. This summary explains the provisions contained in Sections 26 and 27 of the Act. The Act
and the Accounts and Audit Regulations 2015 also cover the duties, responsibilities and rights of smaller
authorities, other organisations and the public concerning the accounts being audited.

As a local elector, or an interested person, you have certain legal rights in respect of the accounting
records of smaller authorities. As an interested person you can inspect accounting records and related
documents. If you are a local government elector for the area to which the accounts relate you can also
ask questions about the accounts and object to them. You do not have to pay directly for exercising
your rights. However, any resulting costs incurred by the smaller authority form part of its running costs.
Therefore, indirectly, local residents pay for the cost of you exercising your rights through their council
tax.

The right to inspect the accounting records

Any interested person can inspect the accounting records, which includes but is not limited to local
electors. You can inspect the accounting records for the financial year to which the audit relates and ail
books, deeds, contracts, bills, vouchers, receipts and other documents relating to those records. You
can copy all, or part, of these records or documents. Your inspection must be about the accounts, or
relate to an item in the accounts. You cannot, for example, inspect or copy documents unrelated to the
accounts, or that include personal information (Section 26 (6) — (10) of the Act explains what is meant
by personal information). You cannot inspect information which is protected by commercial
confidentiality. This is information which would prejudice commercial confidentiality if it was released to
the public and there is not, set against this, a very strong reason in the public interest why it should
nevertheless be disclosed.

When smaller authorities have finished preparing accounts for the financial year and approved them,
they must publish them (including on a website). There must be a 30 working day period, called the
‘period for the exercise of public rights’, during which you can exercise your statutory right to inspect
the accounting records. Smaller authorities must tell the public, including advertising this on their
website, that the accounting records and related documents are available to inspect. By arrangement
you will then have 30 working days to inspect and make copies of the accounting records. You may
have to pay a copying charge. The 30 working day period must include a common period of inspection
during which all smaller authorities’ accounting records are available to inspect. This will be 3-14 July
2023 for 2022/23 accounts. The advertisement must set out the dates of the period for the exercise of
public rights, how you can communicate to the smaller authority that you wish to inspect the accounting
records and related documents, the name and address of the auditor, and the relevant legislation that
governs the inspection of accounts and objections.

The right to ask the auditor questions about the accounting records

You should first ask your smaller authority about the accounting records, since they hold all the
details. If you are a local elector, your right to ask questions of the external auditor is enshrined in law.
However, while the auditor will answer your questions where possible, they are not always obliged to
do so. For example, the question might be better answered by another organisation, require
investigation beyond the auditor's remit, or involve disproportionate cost (which is borne by the local
taxpayer). Give your smaller authority the opportunity first to explain anything in the accounting records
that you are unsure about. If you are not satisfied with their explanation, you can question the external
auditor about the accounting records.
The law limits the time available for you formally to ask questions. This must be done in the period for
the exercise of public rights, so let the external auditor know your concern as soon as possible. The
advertisement or notice that tells you the accounting records are available to inspect will also give the
period for the exercise of public rights during which you may ask the auditor questions, which here
means formally asking questions under the Act. You can ask someone to represent you when asking
the external auditor questions.

Before you ask the external auditor any questions, inspect the accounting records fully, so you know
what they contain. Please remember that you cannot formally ask questions, under the Act, after the
end of the period for the exercise of public rights. You may ask your smaller authority other questions
about their accounts for any year, at any time. But these are not questions under the Act.

You can ask the external auditor questions about an item in the accounting records for the financial
year being audited. However, your right to ask the external auditor questions is limited. The external
auditor can only answer ‘what’ questions, not ‘why’ questions. The external auditor cannot answer
questions about policies, finances, procedures or anything else unless it is directly relevant to an item
in the accounting records. Remember that your questions must always be about facts, not opinions. To
avoid misunderstanding, we recommend that you always put your questions in writing.

The right to make objections at audit

You have inspected the accounting records and asked your questions of the smaller authority. Now you
may wish to object to the accounts on the basis that an item in them is in your view unlawful or there
are matters of wider concern arising from the smaller authority's finances. A local government elector
can ask the external auditor to apply to the High Court for a declaration that an item of account is
unlawful, or to issue a report on matters which are in the public interest. You must tell the external
auditor which specific item in the accounts you object to and why you think the item is unlawful, or why
you think that a public interest report should be made about it. You must provide the external auditor
with the evidence you have to support your objection. Disagreeing with income or spending does not
make it unlawful. To object to the accounts you must write to the external auditor stating you want to
make an objection, including the information and evidence below and you must send a copy to the
smaller authority. The notice must include:

confirmation that you are an elector in the smaller authority's area;
why you are objecting to the accounts and the facts on which you rely;
details of any item in the accounts that you think is unlawful; and
details of any matter about which you think the external auditor should make a public interest
report.

Other than it must be in writing, there is no set format for objecting. You can only ask the external auditor
to act within the powers available under the Local Audit and Accountability Act 2014.

A final word

You may not use this ‘right to object’ to make a personal complaint or claim against your smaller
authority. You should take such complaints to your local Citizens’ Advice Bureau, local Law Centre or
to your solicitor. Smaller authorities, and so local taxpayers, meet the costs of dealing with questions
and objections. In deciding whether to take your objection forward, one of a series of factors the auditor
must take into account is the cost that will be involved, they will only continue with the objection if it is
in the public interest to do so. They may also decide not to consider an objection if they think that it is
frivolous or vexatious, or if it repeats an objection already considered. If you appeal to the courts against
an auditor's decision not to apply to the courts for a declaration that an item of account is unlawful, you
will have to pay for the action yourself.

For more detailed guidance on public rights and | If you wish to contact your authority's appointed
the special powers of auditors, copies of the | external auditor please write to the address in
publication Local authority accounts: A quide to | paragraph 4 of the Notice of Public Rights and
your rights are available from the NAO website. | Publication of Unaudited Annual Governance &
Accountability Return.
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