10.06.2025 Pack
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Interests Flowchart
The flowchart below gives a simple guide to declaring an interest under the code.
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Table 1: Disclosable Pecuniary Interests
This table sets out the explanation of Disclosable Pecuniary Interests as set out in the
Relevant Authorities (Disclosable Pecuniary Interests) Regulations 2012.
Subject Description
Employment, office, trade, Any employment, office, trade,
profession or vocation profession or vocation carried on for
profit or gain.
Sponsorship Any payment or provision of any other
financial benefit (other than from the
council) made to the councillor during the
previous 12-month period for expenses
incurred by him/her in carrying out
his/her duties as a councillor, or towards
his/her election expenses.
This includes any payment or financial
benefit from a trade union within the
meaning of the Trade Union and Labour
Relations (Consolidation) Act 1992.
Contracts Any contract made between the
councillor or his/her spouse or civil
partner or the person with whom the
councillor is living as if they were
spouses/civil partners (or a firm in
which such person is a partner, or an
incorporated body of which such person
is a director* or a body that such person
has a beneficial interest in the securities
of*) and the council
—
(a) under which goods or services are
to be provided or works are to be
executed; and
(b) which has not been fully discharged
Land and Property Any beneficial interest in land which is
within the area of the council.
‘Land’ excludes an easement,
servitude, interest or right in or over
land which does not give the councillor
or his/her spouse or civil partner or the
person with whom the councillor is
living as if they were spouses/ civil
partners (alone or jointly with another) a
right to occupy or to receive income.
Licenses Any licence (alone or jointly with others)
to occupy land in the area of the council
for a month or longer
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Corporate tenancies Any tenancy where (to the councillor’s
knowledge)—
(a) the landlord is the council; and
(b) the tenant is a body that the councillor,
or his/her spouse or civil partner or the
person with whom the councillor is living
as if they were spouses/ civil partners is
a partner of or a director* of or has a
beneficial interest in the securities* of.
Securities Any beneficial interest in securities* of a
body where—
(a) that body (to the councillor’s
knowledge) has a place of
business or land in the area of the
council; and
(b) either—
(i) ) the total nominal value of the
securities* exceeds £25,000 or
one hundredth of the total issued
share capital of that body; or
(ii) If the share capital of that body is of
more than one class, the total nominal
value of the shares of any one class in
which the councillor, or his/ her spouse
or civil partner or the person with whom the
councillor is living as if they were
spouses/civil partners have a beneficial
interest exceeds one hundredth of the total
issued share capital of that class.
* ‘director’ includes a member of the committee of management of an industrial and
provident society.
* ‘securities’ means shares, debentures, debenture stock, loan stock, bonds, units of a collective
investment scheme within the meaning of the Financial Services and Markets Act 2000 and other
securities of any description, other than money deposited with a building society.
Table 2: Other Registrable Interests
You must register as an Other Registerable Interest :
a) any unpaid directorships
b) any body of which you are a member or are in a position of general control or
management and to which you are nominated or appointed by your authority
c) any body
(i) exercising functions of a public nature
(ii) directed to charitable purposes or
(iii) one of whose principal purposes includes the influence of public opinion or policy
(including any political party or trade union) of which you are a member or in a
position of general control or management
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The Council Office, Diamond Jubilee Lodge, Wood View Road, Hellesdon, Norwich, NR6 5QB
Tel: 01603 301751 www.hellesdon-pc.gov.uk email: clerk@hellesdon-pc.gov.uk
Minutes of the Annual meeting of the Full Council held on
Tuesday 13th May 2025 at 7pm in
The Council Chamber, Diamond Jubilee Lodge, Hellesdon
Present: Cllr Bill Johnson – Chair of the Committee
Cllr David Britcher Cllr Robin Sear
Cllr Shelagh Gurney Cllr Ian Duckett
Cllr Mel Maidstone Cllr Greg Britton
Cllr Andrew Lock Cllr Sue Holland(19:42)
Cllr Roy Forder Cllr David Maidstone
Cllr Nigel Barker
Also in Attendance: Mr Harry Clark- Deputy Clerk and one member of the public
The Chairman welcomed members and opened the meeting at 7pm.
1. Election of Chairman of the council and declaration of Acceptance of Office.
Cllr Greg Britton proposed that Cllr David Maidstone should be Chairman of Hellesdon Parish
Council for the forthcoming year and was seconded by Cllr Bill Johnson. There was a
Nominations for Cllr Shelagh Gurney however Cllr Shelagh Gurney respectful declined the
nomination, and the proposal was CARRIED by majority. The Deputy Clerk had the declaration
of acceptance of office and was signed by Cllr David Maidstone.
2. Cllr David Maidstone proposed that Cllr Bill Johnson should be Vice Chairman of Hellesdon
Parish Council for the forthcoming year and was seconded by Cllr Greg Britton There were no
further nominations, and the motion was CARRIED by majority.
3. Apologies and Acceptance for Absence
No apologies were given.
4. Declarations of interest and dispensations.
No declarations were made or dispensations applied for.
5. Committees
a) To Appoint Members to the Planning Committee, Appoint Chairman, Vice Chairman and
Review Terms of Reference.
It was AGREED that the Planning Committee should consist of Cllr Greg Britton (Chairman), Cllr
Roy Forder (Vice Chairman), Cllr Sue Holland, Cllr David Maidstone, Cllr Robin Sear and Cllr
Mike Hicks. The Terms of Reference were reviewed and AGREED.
b) To Appoint Members to the Community Centre Committee, Appoint Chairman, Vice
Chairman and Review Terms of Reference.
It was AGREED that the Community Centre Committee should consist of Cllr Roy Forder
(Chairman) Cllr Sarah Smith (Vice Chairman), Cllr Shelagh Gurney, Cllr Nigel Barker, Cllr Lacey
Douglass, and Cllr Melaine Maidstone. The Terms of Reference were reviewed and AGREED.
Approved…………………………………………………...…
Date………………………………………
Hellesdon Parish Council, Full council Minutes 13th May 2025
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c) To Appoint Members to the Events Committee, Appoint Chairman, Vice Chairman and
Review Terms of Reference.
It was AGREED that the Events committee should consist of Cllr Sarah Smith (Chairman) Cllr
Melanie Maidstone (Vice Chairman), Cllr Roy Forder, Cllr Bill Johnson, Cllr David Britcher, Cllr
Lacey Douglass. The Terms of Reference were reviewed and AGREED.
d) To Appoint members to the Playing Fields, Allotments and Amenities Committee, Appoint
Chairman , Vice Chairman and Review Terms of Reference.
It was AGREED that the Playing Fields, Allotments and Amenities Committee should consist of
Cllr Mike Hicks (Chairman), Cllr David Fahy (Vice Chairman), Cllr Nigel Barker, Cllr Shelagh
Gurney, Cllr Melanie Maidstone, Cllr David Maidstone. The Terms of Reference were reviewed
and AGREED.
e) To Appoint members to the Staffing Committee, Appoint Chairman, Vice Chairman and
Review Terms of Reference.
It was AGREED that the staffing committee should consist of Cllr David Maidstone (Chairman),
Cllr Shelagh Gurney (Vice Chairman), Cllr David Britcher, Cllr Greg Britton, Cllr Andrew Locke,
and Cllr Roy Forder. The Terms of Reference were reviewed and AGREED.
f) To Appoint members to the Cafe Committee, Appoint Chairman and Vice Chairman and
Review Terms of Reference.
It was AGREED that the café committee should consist of Cllr Sarah Smith (Chairman), Cllr Roy
Forder (Vice Chairman), Cllr Mike Hicks, Cllr Lacey Douglass, Cllr Shelagh Gurney, Cllr Bill
Johnson and Cllr Melanie Maidstone. The Terms of Reference were reviewed and AGREED.
g) To Appoint members to the Environment Committee, Appoint Chairman, Vice Chairman and
Review Terms of Reference.
It was AGREED that the Environment committee should consist of Cllr Ian Duckett (Chairman),
Cllr Melanie Maidstone (Vice Chairman), Cllr David Britcher, Cllr Andrew Locke, and Cllr David
Maidstone. The Terms of Reference were reviewed and AGREED.
h) To Appoint members to the Property, Policy and Resources Committee, Appoint Chairman,
Vice Chairman and Review Terms of Reference.
It was AGREED that the Property, Policy and Resources committee should consist of Cllr
Shelagh Gurney (Chairman), Cllr David Maidstone (Vice Chairman), Cllr David Britcher, Cllr Roy
Forder, Cllr Greg Britton, Cllr Mike Hicks, Cllr Sarah Smith, and Cllr Ian Duckett. The Terms of
Reference were reviewed and AGREED.
i) To Appoint Member to be the Parish Council Internal Scrutineer (as required by Financial
Regulations)
It was AGREED that the Parish Council Internal Scrutineer should be Cllr David Maidstone. Cllr
Bill Johnson and Cllr Lacey Douglass are to be the Bank Signatories.
The Neighbourhood Plan working group is to remain as Cllr Shelagh Gurney (Chairman), Cllr Nigel
barker, Cllr Roy Forder, Cllr Bill Johnson, Cllr Robin Sear, Cllr Lacey Douglass, Mrs B Knowles, and
Mrs K Hicks.
Approved…………………………………………………...…
Date………………………………………
Hellesdon Parish Council, Full council Minutes 13th May 2025
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6. Local Bodies and Groups
a) To Appoint Member(s) to the Norwich Airport Consultative Committee
It was AGREED that the member appointed to the Norwich Airport Consultative Committee should
be Cllr Robin Sear, with Cllr Mike Hicks as a substitute.
b) To Appoint Member(s) to the Safer Neighbourhood Action Panel
It was AGREED that the member appointed to the Safer Neighbourhood Action Panel should be Cllr
Roy Forder, with Cllr Melanie Maidstone as a substitute
c) To Appoint Member(s) to the Western Link Project
It was AGREED that the member appointed to the Western Link Project should be Cllr David
Britcher, with Cllr Ian Duckett as a substitute.
d) To Appoint Member to Represent Hellesdon Parish Council at Norfolk ALC
It was AGREED that the member appointed to represent Hellesdon Parish Council at Norfolk ALC
should be Cllr Shelagh Gurney.
e) To Appoint Armed Forces Representative
It was AGREED that the armed forces representative for the Parish Council should be Cllr Nigel
Barker.
7. Review current Policies.
a) A motion was made that the Council is to review the councils standing orders for section 9 item
(f) for suitability as it currently allows for blocking of a motion with its current set of words
without the reason being notified to council, even if it passes the legal tests. Proposed Cllr
David Britcher and Seconded Cllr David Maidstone. ALL AGREED.
b) The Financial Regulations was review and AGREED.
c) The members‘ code of Conduct was reviewed and AGREED.
d) The scheme of delegation was reviewed and AGREED.
e) The statement of internal controls was reviewed and AGREED.
f) The financial reserves management document was reviewed and AGREED.
g) The councillor/officer protocol was reviewed and AGREED.
8. Approval of minutes of the meeting held on 8th April 2025
Minutes of the meeting of 8th April 2025 had been circulated. It was RESOLVED to ACCEPT these
minutes as a true and accurate record of the meeting.
9. Public Participation
Members of the public present did not wish to speak.
10. Councillor reports
a) No clerks report due to capacity to produce clerks report
A Verbal report was given by Cllr Shelagh Gurney regarding the pavement renewal scheme on part
of Bernham Road, Drayton Road. Cllr Shelagh Gurney continued that the construction of Firside
Approved…………………………………………………...…
Date………………………………………
Hellesdon Parish Council, Full council Minutes 13th May 2025
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Middle School is proceeding ahead as Planning Permission has now finally been granted by
Broadland DC. Cllr Lacey Douglass informed the council of the current position and update on the
Persimmon and Jarrold Development sites.
11. Financial matters
Cllr Britcher thanks deputy clerk sorting out the payment of councils Insurance Policy in a
timely manner.
a) Bank Reconciliation - 30th April 2025
The bank reconciliation for 30th April 2025 was ACCEPTED.
b) Earmarked reserves summary – April 2025
The earmarked reserves summary for 30th April 2025 was ACCEPTED.
c) Approval of Payments – April 2025
The payments for 30th April 2025 was ACCEPTED.
d) Receipts – April 2025
The receipts for 30th April 2025 was ACCEPTED.
e) Detailed Income and Expenditure 1st April 2025- 30th April 2025
The detailed income and expenditure was ACCEPTED.
12. To consider a resolution under the Public Bodies (Admission to Meetings) Act 1960 to exclude
the press and public for the duration of the items 13, 14, 15 in view of the confidential nature
of the business to be transacted
This was AGREED.
The Meeting was Closed to the Press and Public
13. Verbal update and note decisions made on 13th May 2025 by Staffing Committee.
Cllr Lacey Douglass updated councillors with regard to the minutes of meeting held 2 nd April 2025
and a correction of the minutes, for Deputy Clerks probation to end at the beginning of July 2025
not June 2025 as stated. Cllr Lacey Douglass continued to say the successful candidate from the
Clerk interviews would be contacted tomorrow (14/05/25)and offered the position subject to the
usual conditions and salary banding. The Temporary administrator will be offered a permanent
position within the detail of the original advertisement and the Deputy Clerk will be in contact with
the staffing agency to sort out the required arrangements for a smooth transition.
14. To note and make decisions regarding correspondence received on 25th April
Cllr Lacey Douglass informed the council that an email communication had been received from
ACAS. They were duly contacted and HPC was given an extended period to respond. There was
much discussion about the contents of the email and it was AGREED to:-
1. Seek legal advice on the matter in the first instance( as suggested by Cllr David Britcher) and
2. Respond accordingly to ACAS after the above had been sought.
3. The Monitoring Officer at Broadland to be contact in relation to the correspondence for clarity.
The above in total was then proposed by Cllr Sue Holland and seconded by Cllr Ian Duckett.
It was AREED that this be the way forward with one Councillor abstaining.
Approved…………………………………………………...…
Date………………………………………
Hellesdon Parish Council, Full council Minutes 13th May 2025
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The newly appointed Chairman of the Staffing Committee would receive an update from the
outgoing Chairman to bring them up to speed on the matter. He was asked to make expedient
contact with the legal advisor.
15. To note and make decisions regarding correspondence from 30 th April 2025
A response had been received in relation to a recent communication between the author and
the parish council. After much discussion it was AGREED unanimously to pursue this matter
further with the assistance of an Independent Investigator who would need to be appointed by
the council. The Chairman of the Staffing Committee was requested to seek this service as a
matter of expedience.
16. Matter for next agenda.
To have ‘matters for next agenda’ to be placed above members of Public and Press being excluded.
17. Time and Venue of Next Council Meeting.
Tuesday 10th June 2025, 7pm at Diamond Jubilee Lodge.
The meeting closed at 20:45
Approved…………………………………………………...…
Date………………………………………
Hellesdon Parish Council, Full council Minutes 13th May 2025
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Hellesdon Parish Council Current Year
Bank - Cash and Investment Reconciliation as at 31 May 2025
Confirmed Bank & Investment Balances
Bank Statement Balances
31/05/2025 Business Current Account 2077 500.00
31/05/2025 Business savers account 4401 617,438.47
31/05/2025 Petty Cash 275.05
31/05/2025 Active Saver 7702 347,526.89
31/05/2025 Account 73554503 83,734.39
31/05/2025 Number 2 account 0958 0.00
31/05/2025 Cafe float 100.00
1,049,574.80
Receipts not on Bank Statement
0.00
Closing Balance 1,049,574.80
All Cash & Bank Accounts
1 Current Bank Account 617,938.47
2 Petty Cash 275.05
3 Active Saver 7702 347,526.89
4 Active Saver Emergency 4503 83,734.39
5 Number 2 account 0.00
6 Cafe float 100.00
Other Cash & Bank Balances 0.00
Total Cash & Bank Balances 1,049,574.80
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04/06/2025 Hellesdon Parish Council Current Year Page 1
13:47
Earmarked Reserves
Account Opening Balance Net Transfers Closing Balance
320 EMR Play Equipment 20,000.00 20,000.00
321 EMR Site Fencing 1,000.00 1,000.00
322 EMR Machinery 7,293.00 7,293.00
323 EMR Hard Surface Area 66,500.00 66,500.00
324 EMR Premises/Furnishing 1,900.00 1,900.00
325 EMR CCTV 22,000.00 22,000.00
326 EMR Elections 6,500.00 6,500.00
327 EMR War Memorial 4,500.00 4,500.00
328 EMR Burial Ground Land 10,000.00 10,000.00
329 EMR Com Centre Contingency 6,212.68 6,212.68
330 EMR Parish Poll Provision 6,000.00 6,000.00
331 EMR Mountfield Park 35,462.99 35,462.99
332 EMR Good Causes in Hellesdon 4,609.76 4,609.76
334 EMR HEL2** 53,127.24 53,127.24
335 EMR Car Park/Paths at HCC 5,000.00 5,000.00
336 EMR Car Park Soakaway 10,000.00 10,000.00
337 EMR Driveway Sinkage 5,000.00 5,000.00
338 EMR Grit bins 1,000.00 1,000.00
340 EMR PF Ownership signs 1,508.45 1,508.45
342 EMR Staff contingency payments 10,000.00 10,000.00
345 EMR Bus shelter 3,000.00 3,000.00
346 EMR Green Grid 5,140.00 5,140.00
347 EMR Land Acquisition account 59,752.17 59,752.17
348 EMR Community Engagement Reser 2,350.00 2,350.00
349 EMR IT Reserve 10,000.00 10,000.00
351 EMR Events 2,500.00 2,500.00
352 EMR HCC extension 100,000.00 100,000.00
361 EMR CIL 23/24 CC Ext (28/29) 62,242.78 62,242.78
362 EMR Comm fridge/cafe improves 1,686.68 1,686.68
363 EMR Neighbourhood Plan 10,000.00 10,000.00
364 EMR Rainwater Harvester 25,000.00 25,000.00
365 EMR Biodiversity duty 5,000.00 5,000.00
366 EMR Refurb Westward WC's 20,000.00 20,000.00
367 EMR DJL control panel 2,500.00 2,500.00
368 EMR AV in DJL 2,500.00 2,500.00
369 EMR CIL 24/25 CC Ext (29/30) 8,784.04 8,784.04
598,069.79 0.00 598,069.79
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List of Payments made between 01/05/2025 and 31/05/2025
Date Paid Payee Name Amount PaidTransaction Detail 01/05/2025 Iris Software Limited £40.80 Staffology 01/05/2025 Public Works Loan Board £8,945.20 Public Works Loan Board 01/05/2025 Broadland District Council £184.00 Business Rates Stores and prem 01/05/2025 Broadland District Council £1,259.00 Business Rates HCC & Prem 01/05/2025 Broadland District Council £384.00 Business Rates Workshop & Prem 01/05/2025 TV Licensing £174.50 Tv Licence 02/05/2025 Anglia Culinary Suppliers Ltd £472.45 Cafe purchases 02/05/2025 Ben Burgess Groundscare Equipm £594.00 Tractor hire 02/05/2025 Calypso Coffee £119.40 Cafe purchases 02/05/2025 Easters Norwich Ltd £237.83 Cafe Purchases 02/05/2025 Eastern Security Systems Ltd £341.48 Maintenance/installation 02/05/2025 Hugh Crane Equipment £206.98 Toilet/cleaning supplies 02/05/2025 Mark Fisher Flooring £8,970.28 Flooring community centre 02/05/2025 Mow Sure Training Ltd £2,344.92 Staff Training 02/05/2025 Select Recruitment Specialists £1,714.13 Agency staff 06/05/2025 Toombs Butchers £43.85 Cafe Purchase CARD PAID 06/05/2025 Toombs Butchers £44.88 Cafe Purchases CARD PAID 06/05/2025 Toombs Butchers £37.20 Cafe Purchase CARD PAID 06/05/2025 Toombs Butchers £43.92 Cafe purchases CARD PAID 06/05/2025 Nisbets Catering Equipment £467.98 BUFFALO water boiler CARD PAID 06/05/2025 B&Q £334.99 Small tools CARD PAID 07/05/2025 UK Fuels Ltd £175.10 Fuel Card 08/05/2025 Barclays Bank Plc £32.90 Charges for period 13mar13apr 12/05/2025 O2 £417.96 Telecoms invoice 19/05/2025 Anglian Water Business (Nation £821.38 Water invoice HCC 19/05/2025 Florentina Iftem £185.43 Refund 17/05/25 SW hire w/kit 19/05/2025 Anglia Culinary Suppliers Ltd £609.61 cafe purchases 19/05/2025 Amazon £65.06 Powergrip Gloves 19/05/2025 Bert's amazing creatures £350.00 Berts creatures summer fayre 19/05/2025 Calypso Coffee £222.35 Cafe purchases 19/05/2025 Easters Norwich Ltd £312.74 Cafe purchases 19/05/2025 Just Regional Publishing £420.00 Just hellesdon 14th may 19/05/2025 Norse Commercial Services Ltd £249.60 Locks and patrols of parks apr 19/05/2025 Norse Eastern Ltd £2,502.91 Verges cut for april 25 19/05/2025 Select Recruitment Specialists £1,739.71 Agency staff 19/05/2025 Osiris Technologies £730.45 IT Support 19/05/2025 Viking Direct £379.43 Stationary 19/05/2025 DD Health & Safety Supplies Lt £112.68 Cleaning Supplies 20/05/2025 Venners Ltd £266.40 Cafe audit/stocktaking 20/05/2025 Total Gas & Power £1,136.58 Gas invoice 22/05/2025 Total Gas & Power £473.92 Energy invoice Centre
11 22/05/2025 Total Gas & Power £23.32 Energy invoice allotments 22/05/2025 Total Gas & Power £882.81 Energy invoice Office 23/05/2025 Nest Pension Scheme £1,315.13 Pension contribution 27/05/2025 Anglian Water Business (Nation £157.82 Water invoice allotment 27/05/2025 Anglian Water Business (Nation £117.25 Water invoice new allotments 27/05/2025 Broadland District Council £644.00 Business Rates offices and pre 27/05/2025 Biffa £157.08 Wheelie bin services 28/05/2025 Veolia £59.53 Food waste collection
Total Payments £41,522.94
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Cash Received between 01/05/2025 and 31/05/2025
Date Cash Received from Receipt Description Receipt Total 01/05/2025 Takings - Cafe Card Payments £208.80 02/05/2025 Takings - Cafe card payments £149.60 02/05/2025 Takings - Cafe Cash Payments £439.22 06/05/2025 Summer Fayre Stall Summer Fayre 25 £15.00 06/05/2025 Regular Hire HCC Hire £41.98 06/05/2025 Regular Hire HCC Hire £86.85 06/05/2025 Regular Hire HCC Hire £167.27 06/05/2025 Takings - Cafe Card Payments £120.15 07/05/2025 Regular Hire HCC Hire £41.59 07/05/2025 Regular Hire HCC Hire £45.73 07/05/2025 Takings - Cafe Card Payments £208.55 08/05/2025 HM Revenue & Customs VAT Return £3,464.53 08/05/2025 Regular Hire HCC Hire £107.62 08/05/2025 Regular Hire HCC Hire £79.35 08/05/2025 Regular Hire HCC Hire £79.00 08/05/2025 Takings - Cafe Card payments £182.15 09/05/2025 Regular Hire HCC Hire £19.08 09/05/2025 Takings - Cafe Cash Payments £838.07 09/05/2025 Takings - Cafe Card payments £399.60 12/05/2025 Summer Fayre Stall Summer Fayre 25 £15.00 12/05/2025 Summer Fayre Stall Summer Fayer 25 £25.00 12/05/2025 Takings - Cafe Card Payments £89.25 13/05/2025 Regular Hire HCC Hire £84.96 13/05/2025 Regular Hire HCC Hire £85.76 13/05/2025 Regular Hire HCC Hire £67.98 13/05/2025 Regular Hire HCC Hire £344.28 13/05/2025 Regular Hire HCC Hire £13.99 13/05/2025 Regular Hire HCC Hire £167.80 13/05/2025 Takings - Cafe Card Payments £167.80 14/05/2025 Regular Hire HCC Hire £143.97 14/05/2025 Takings - Cafe Card Payments £192.00 15/05/2025 Regular Hire HCC Hire £513.86 15/05/2025 Regular Hire HCC Hire £90.62 15/05/2025 Regular Hire HCC Hire £98.17 15/05/2025 Regular Hire HCC Hire £79.29 15/05/2025 Takings - Cafe Card payments £221.70 16/05/2025 Regular Hire HCC Hire £101.94 16/05/2025 Regular Hire HCC Hire £20.60 16/05/2025 Takings - Cafe Card payments £128.35 19/05/2025 Summer Fayre Stall Summer Fayre 25 £20.00 19/05/2025 Regular Hire HCC Hire £400.62
13 19/05/2025 Regular Hire HCC Hire £149.32 19/05/2025 Regular Hire HCC Hire £31.48 19/05/2025 Regular Hire HCC Hire £448.29 19/05/2025 Regular Hire HCC Hire £67.98 19/05/2025 Regular Hire HCC Hire £1,090.00 19/05/2025 Takings - Cafe Cash Takings £509.60 19/05/2025 Takings - Cafe Card payments £135.85 20/05/2025 Regular Hire HCC Hire £24.75 20/05/2025 Regular Hire HCC Hire £115.95 20/05/2025 Regular Hire HCC Hire £84.60 21/05/2025 Summer Fayre Stall Summer Fayre 25 £25.00 21/05/2025 Summer Fayre Stall Summer Fayre 25 £25.00 21/05/2025 Regular Hire HCC Hire £115.98 21/05/2025 Regular Hire HCC Hire £243.98 21/05/2025 Takings - Cafe Card payments £272.20 22/05/2025 Regular Hire HCC Hire £166.03 22/05/2025 Takings - Cafe Card payments £171.60 23/05/2025 Summer Fayre Stall Summer Fayre 25 £30.00 23/05/2025 Regular Hire HCC Hire £68.70 23/05/2025 Regular Hire HCC Hire £68.39 23/05/2025 Regular Hire HCC Hire £15.73 23/05/2025 Takings - Cafe Card Payments £112.20 23/05/2025 Takings - Cafe Cash payments £628.50 27/05/2025 Regular Hire HCC Hire £90.14 28/05/2025 Summer Fayre Stall Summer Fayer 25 £100.00 28/05/2025 Regular Hire HCC Hire £362.72 28/05/2025 Regular Hire HCC Hire £271.88 28/05/2025 Regular Hire HCC Hire £28.37 28/05/2025 Takings - Cafe Card payments £144.05 28/05/2025 Takings - Cafe Card Payments £181.70 29/05/2025 Regular Hire HCC Hire £145.44 29/05/2025 Regular Hire HCC Hire £317.20 29/05/2025 Takings - Cafe Card Payments £204.40 30/05/2025 Allotment Holder Allotment Rental £16.00 30/05/2025 Regular Hire HCC Hire £60.01 30/05/2025 Regular Hire HCC Hire £10.49 30/05/2025 Regular Hire HCC Hire £245.54 30/05/2025 Takings - Cafe Card Payments £156.25
Total Receipts £16,702.40
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04/06/2025 Hellesdon Parish Council Current Year Page 1
13:46
Detailed Income & Expenditure by Budget Heading 31/05/2025
Month No: 2 Cost Centre Report
Actual Last Actual Year Current Variance Committed Funds % Spent Transfer
Year To Date Annual Bud Annual Total Expenditure Available to/from EMR
100 Community Centre 1400 Community Centre Income (9,716) 0 59,000 59,000 0.0% 1410 Community Centre Inc ML Room 28,039 3,576 0 (3,576) 0.0% 1415 Community Centre Inc SW Room 24,423 2,217 0 (2,217) 0.0% 1420 Community Centre Inc OH Room 13,643 1,129 0 (1,129) 0.0% 1435 Warm room grants 500 0 0 0 0.0% 1440 Community Centre Inc Ww Room 4,079 339 0 (339) 0.0% 1445 Community centre kitchenette 1,425 180 0 (180) 0.0% 1455 Community centre stage hire 589 111 0 (111) 0.0% 1460 Hire of flasks 574 35 0 (35) 0.0% 1470 Hire of urn 44 15 0 (15) 0.0% 1475 Storage charge 1,018 127 0 (127) 0.0% 1476 Rent old parish office 1,049 0 0 0 0.0%
Community Centre :- Income 65,665 7,728 59,000 51,272 13.1% 0 4070 Profess Fees/Agency Personnel 2,705 0 0 0 0 0.0% 4112 Advertising 350 0 0 0 0 0.0% 4150 Utilities & business rates 30,473 6,714 29,500 22,786 22,786 22.8% 4160 Repairs/Maintenance 14,163 7,848 0 (7,848) (7,848) 0.0% 4240 Emergency Work 269 0 0 0 0 0.0% 4250 PHS services 4,661 0 5,250 5,250 5,250 0.0% 4295 Equipment - New/Replacement 3,893 0 18,464 18,464 53 18,411 0.3% 4300 Equipment-Repair/Maintenance 1,107 0 700 700 700 0.0% 4305 Parts- Repair/Replace/Spare 72 0 0 0 0 0.0% 4390 Materials 74 0 0 0 1 (1) 0.0% 4435 Contingencies 381 0 1,500 1,500 55 1,445 3.7% 4450 Inspections 410 0 700 700 700 0.0% 4480 Memberships & Subscriptions 1,931 28 2,500 2,472 2,472 1.1% 4560 Property Maintain/Replacement 16,383 8,043 3,500 (4,543) 325 (4,868) 239.1% 4625 Senior Citizens club 191 0 0 0 0 0.0% 4630 Consumables 549 0 750 750 94 656 12.5% 4635 cleaning agents/materials 3,453 495 2,000 1,505 287 1,218 39.1% 4645 Warm room expenditure 499 0 250 250 17 233 6.6% 4695 community centre redevelopment (116) 0 0 0 860 (860) 0.0% 4696 community centre WC project 14,250 0 0 0 0 0.0%
Community Centre :- Indirect Expenditure 95,697 23,127 65,114 41,987 1,692 40,294 38.1% 0
Net Income over Expenditure (30,031) (15,400) (6,114) 9,286
6000 plus Transfer from EMR 1,527 0 0 0
Movement to/(from) Gen Reserve (28,504) (15,400) (6,114) 9,286
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13:46
Detailed Income & Expenditure by Budget Heading 31/05/2025
Month No: 2 Cost Centre Report
Actual Last Actual Year Current Variance Committed Funds % Spent Transfer
Year To Date Annual Bud Annual Total Expenditure Available to/from EMR
110 Administration 1076 Precept 598,827 317,018 634,037 317,019 50.0% 1085 Grants received 31,497 0 0 0 0.0% 1099 Community Infrastructure 8,784 0 0 0 0.0%
Administration :- Income 639,108 317,018 634,037 317,019 50.0% 0 4065 councillor training 525 0 1,000 1,000 1,000 0.0% 4070 Profess Fees/Agency Personnel 0 4,296 5,000 704 704 85.9% 4465 External Audit 1,680 0 1,680 1,680 1,680 0.0% 4470 Internal Audit 3,560 222 3,270 3,048 3,048 6.8% 4475 Legal Fees 399 0 667 667 667 0.0% 4480 Memberships & Subscriptions 1,970 1,493 2,374 881 881 62.9% 4550 Insurance 11,431 12,931 12,125 (806) (806) 106.6%
Administration :- Indirect Expenditure 19,565 18,941 26,116 7,175 0 7,175 72.5% 0
Net Income over Expenditure 619,543 298,077 607,921 309,844
6001 less Transfer to EMR 8,784 0 0 0
Movement to/(from) Gen Reserve 610,759 298,077 607,921 309,844
120 Staff 4000 Admin Staff 94,931 7,690 127,393 119,703 4,698 115,004 9.7% 4010 Groundstaff 69,402 12,385 88,424 76,039 76,039 14.0% 4020 Care Takers 67,302 11,054 86,743 75,689 75,689 12.7% 4025 Cafe Staff 29,887 5,151 34,293 29,142 29,142 15.0% 4030 Additional Staff 0 789 13,450 12,661 12,661 5.9% 4040 PAYE 47,566 2,404 0 (2,404) (2,404) 0.0% 4045 Pension Scheme 54,282 3,918 38,000 34,082 34,082 10.3% 4055 Staff training 1,645 1,954 4,500 2,546 2,074 472 89.5% 4070 Profess Fees/Agency Personnel 3,011 0 4,127 4,127 4,127 0.0% 4080 Employer NI 25,252 3,206 39,040 35,834 35,834 8.2% 4090 Protective clothing/workwear 1,755 21 2,500 2,479 74 2,404 3.8% 4480 Memberships & Subscriptions 83 0 0 0 17 (17) 0.0%
Staff :- Indirect Expenditure 395,115 48,574 438,470 389,896 6,863 383,033 12.6% 0
Net Expenditure (395,115) (48,574) (438,470) (389,896)
130 Council Office
1360 Electricity FIT (2,844) 0 200 200 0.0% 1365 Misc office income 3 0 2,000 2,000 0.0% 1490 Misc donations received 60 0 0 0 0.0%
Council Office :- Income (2,781) 0 2,200 2,200 0.0% 0
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13:46
Detailed Income & Expenditure by Budget Heading 31/05/2025
Month No: 2 Cost Centre Report
Actual Last Actual Year Current Variance Committed Funds % Spent Transfer
Year To Date Annual Bud Annual Total Expenditure Available to/from EMR
4070 Profess Fees/Agency Personnel 12 0 0 0 0 0.0% 4112 Advertising 12 0 500 500 500 0.0% 4150 Utilities & business rates 13,118 2,875 18,500 15,625 15,625 15.5% 4160 Repairs/Maintenance 0 0 0 0 188 (188) 0.0% 4240 Emergency Work 105 0 0 0 45 (45) 0.0% 4250 PHS services 101 0 136 136 136 0.0% 4295 Equipment - New/Replacement 204 11 2,066 2,055 7 2,048 0.9% 4400 Chairman's Budget 10 0 1,500 1,500 1,500 0.0% 4405 Expense/Mileage Members 0 0 100 100 100 0.0% 4410 Expense/Mileage Staff 95 0 100 100 100 0.0% 4415 Refreshments 416 86 550 464 464 15.7% 4420 Telephone and Broadband 4,491 24 4,500 4,476 4,476 0.5% 4425 IT Support and Maintenance 5,723 3,462 8,250 4,788 4,788 42.0% 4430 Photocopier 890 0 1,500 1,500 1,500 0.0% 4435 Contingencies 0 0 500 500 500 0.0% 4440 Stationery 788 352 1,000 648 0 648 35.2% 4445 Postage 77 0 237 237 237 0.0% 4450 Inspections 410 0 1,300 1,300 1,300 0.0% 4480 Memberships & Subscriptions 64 0 0 0 0 0.0% 4485 Other Licences/Fees 4,357 147 3,750 3,603 29 3,574 4.7% 4500 PWLB 46,752 8,945 43,094 34,149 34,149 20.8% 4560 Property Maintain/Replacement 1,686 0 5,750 5,750 4 5,746 0.1% 4565 Elections/Parish Poll 7,857 0 8,000 8,000 8,000 0.0% 4570 Church Grass Cutting Contribut 0 0 800 800 800 0.0% 4595 Misc contributions 0 0 200 200 200 0.0% 4605 Grants awarded 100 0 0 0 0 0.0% 4630 Consumables 0 0 210 210 210 0.0% 4635 cleaning agents/materials 0 0 106 106 106 0.0%
Council Office :- Indirect Expenditure 87,267 15,903 102,649 86,746 274 86,472 15.8% 0
Net Income over Expenditure (90,049) (15,903) (100,449) (84,546)
140 Neighbourhood Plan
1340 Neighbourhood Plan 35 0 0 0 0.0%
Neighbourhood Plan :- Income 35 0 0 0 0 4135 Consultancy Fees 3,700 0 0 0 0 0.0% 4600 Neighbourhood Plan 3,624 0 0 0 0 0.0%
Neighbourhood Plan :- Indirect Expenditure 7,324 0 0 0 0 0 0
Net Income over Expenditure (7,289) 0 0 0
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13:46
Detailed Income & Expenditure by Budget Heading 31/05/2025
Month No: 2 Cost Centre Report
Actual Last Actual Year Current Variance Committed Funds % Spent Transfer
Year To Date Annual Bud Annual Total Expenditure Available to/from EMR
150 Investment 1080 Bank Interest Received 13,891 0 4,051 4,051 0.0% 1090 Monthly Loyalty Rewards 117 0 92 92 0.0% 1091 Cash back rebates 47 0 48 48 0.0%
Investment :- Income 14,055 0 4,191 4,191 0 4060 Bank Charges & card fees 1,252 165 1,500 1,335 1,335 11.0%
Investment :- Indirect Expenditure 1,252 165 1,500 1,335 0 1,335 11.0% 0
Net Income over Expenditure 12,803 (165) 2,691 2,856
160 Planning
4130 Hire of Rooms 0 185 300 115 115 61.8%
Planning :- Indirect Expenditure 0 185 300 115 0 115 61.8% 0
Net Expenditure 0 (185) (300) (115)
170 Health and Safety
4135 Consultancy Fees 0 0 1,000 1,000 1,000 0.0% 4140 Defibrillator 984 0 400 400 400 0.0% 4295 Equipment - New/Replacement 268 0 300 300 300 0.0% 4630 Consumables 25 0 50 50 50 0.0% 4635 cleaning agents/materials 194 0 0 0 0 0.0%
Health and Safety :- Indirect Expenditure 1,472 0 1,750 1,750 0 1,750 0.0% 0
Net Expenditure (1,472) 0 (1,750) (1,750)
6000 plus Transfer from EMR 140 0 0 0
Movement to/(from) Gen Reserve (1,331) 0 (1,750) (1,750)
180 Media and Communications 4105 Newsletter-Printing/Distributi 4,795 (100) 4,500 4,600 4,600 (2.2%) 4110 Website and Emails 617 0 1,774 1,774 1,774 0.0% 4112 Advertising 0 350 0 (350) (350) 0.0% 4155 IT Infrastructure 125 265 600 335 25 310 48.3% 4460 CCTV 0 0 500 500 500 0.0% 4685 Noticeboards 0 0 200 200 200 0.0%
Media and Communications :- Indirect Expenditure 5,537 515 7,574 7,059 25 7,034 7.1% 0
Net Expenditure (5,537) (515) (7,574) (7,059)
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13:46
Detailed Income & Expenditure by Budget Heading 31/05/2025
Month No: 2 Cost Centre Report
Actual Last Actual Year Current Variance Committed Funds % Spent Transfer
Year To Date Annual Bud Annual Total Expenditure Available to/from EMR
190 Stores
4150 Utilities & business rates 1,530 374 1,705 1,331 1,331 22.0%
Stores :- Indirect Expenditure 1,530 374 1,705 1,331 0 1,331 22.0% 0
Net Expenditure (1,530) (374) (1,705) (1,331)
195 Tractor Shed
4150 Utilities & business rates 12,213 770 4,000 3,230 3,230 19.3% 4450 Inspections 390 0 500 500 500 0.0% 4560 Property Maintain/Replacement 454 0 750 750 80 670 10.7%
Tractor Shed :- Indirect Expenditure 13,057 770 5,250 4,480 80 4,400 16.2% 0
Net Expenditure (13,057) (770) (5,250) (4,480)
200 Residents' Parties 4115 Consumable- Food/Beverage 646 0 600 600 17 583 2.8% 4120 Over 65 Entertainment 220 0 250 250 250 0.0% 4630 Consumables 36 0 100 100 40 60 40.0%
Residents' Parties :- Indirect Expenditure 902 0 950 950 57 893 6.0% 0
Net Expenditure (902) 0 (950) (950)
205 Events
1480 Events income 3,981 404 6,050 5,646 6.7%
Events :- Income 3,981 404 6,050 5,646 6.7% 0 4122 Events 7,027 365 9,000 8,635 588 8,047 10.6% 4123 Bar trading costs 226 0 0 0 0 0.0%
Events :- Indirect Expenditure 7,253 365 9,000 8,635 588 8,047 10.6% 0
Net Income over Expenditure (3,272) 39 (2,950) (2,989)
210 Grounds 1200 Football Hire Charges 2,357 0 2,250 2,250 0.0% 1210 Football Training Area Hire 825 (68) 1,000 1,068 (6.8%) 1215 Grass cutting agreement 14,282 0 17,187 17,187 0.0% 1270 Floodlights Income 30 0 30 30 0.0%
Grounds :- Income 17,494 (68) 20,467 20,535 (0.3%) 0 4160 Repairs/Maintenance 111 0 0 0 21 (21) 0.0% 4195 Keys/Locks 394 0 212 212 47 165 22.2% 4200 Locking parks 1,512 208 2,883 2,675 2,675 7.2%
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13:46
Detailed Income & Expenditure by Budget Heading 31/05/2025
Month No: 2 Cost Centre Report
Actual Last Actual Year Current Variance Committed Funds % Spent Transfer
Year To Date Annual Bud Annual Total Expenditure Available to/from EMR
4205 Replacement Bins 381 158 2,200 2,042 2,042 7.2% 4210 Emptying Bins/Fresheners 5,210 131 6,700 6,569 6,569 2.0% 4215 Seats - Repair/Replacement 0 0 1,500 1,500 1,500 0.0% 4220 Signage - New/Replacement 15 0 500 500 500 0.0% 4225 Floodlights Maintenance/Repair 1,400 15 0 (15) (15) 0.0% 4235 grounds alarm system 453 0 0 0 0 0.0% 4245 Highway grass verge cutting 6,779 2,086 11,000 8,914 8,914 19.0% 4255 Skip hire 1,462 0 1,500 1,500 303 1,197 20.2% 4260 Shrub/Tree/Hedge 944 0 1,500 1,500 15 1,485 1.0% 4270 Fertilisers/Weed & Moss Killer 516 (36) 0 36 15 21 0.0% 4275 Contractor Spray 0 0 2,000 2,000 2,000 0.0% 4295 Equipment - New/Replacement 12,970 0 4,000 4,000 4,000 0.0% 4300 Equipment-Repair/Maintenance 886 0 0 0 69 (69) 0.0% 4305 Parts- Repair/Replace/Spare 41 0 0 0 0 0.0% 4320 Small tools 731 0 1,000 1,000 25 975 2.5% 4325 fence repairs 3,596 0 5,000 5,000 5,000 0.0% 4390 Materials 3,590 17 4,000 3,983 501 3,483 12.9% 4395 Wetting Agents/Preservatives 0 0 250 250 250 0.0% 4435 Contingencies 0 0 2,500 2,500 2,500 0.0% 4560 Property Maintain/Replacement 60 0 0 0 0 0.0% 4635 cleaning agents/materials 89 0 450 450 450 0.0%
Grounds :- Indirect Expenditure 41,139 2,579 47,195 44,616 996 43,620 7.6% 0
Net Income over Expenditure (23,645) (2,646) (26,728) (24,082)
6000 plus Transfer from EMR 12,707 0 0 0
Movement to/(from) Gen Reserve (10,938) (2,646) (26,728) (24,082)
220 Machinery and Vehicles
4160 Repairs/Maintenance 1,426 0 2,000 2,000 241 1,759 12.0% 4265 Fuel 1,871 249 3,000 2,751 2,751 8.3% 4290 Servicing 1,836 0 3,500 3,500 207 3,293 5.9% 4295 Equipment - New/Replacement 557 0 5,700 5,700 5,700 0.0% 4300 Equipment-Repair/Maintenance 70 0 0 0 0 0.0% 4305 Parts- Repair/Replace/Spare 0 501 0 (501) (501) 0.0% 4310 Hire of Machinery & vehicles 5,538 825 3,970 3,145 99 3,046 23.3% 4555 Vehicles 241 0 0 0 0 0.0% 4680 Depreciation 0 0 1,000 1,000 1,000 0.0%
Machinery and Vehicles :- Indirect Expenditure 11,540 1,575 19,170 17,595 547 17,048 11.1% 0
Net Expenditure (11,540) (1,575) (19,170) (17,595)
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13:46
Detailed Income & Expenditure by Budget Heading 31/05/2025
Month No: 2 Cost Centre Report
Actual Last Actual Year Current Variance Committed Funds % Spent Transfer
Year To Date Annual Bud Annual Total Expenditure Available to/from EMR
230 Trees 4240 Emergency Work 36 0 1,668 1,668 9 1,659 0.5% 4450 Inspections 495 0 0 0 0 0.0% 4455 work & inspections 0 0 5,000 5,000 5,000 0.0%
Trees :- Indirect Expenditure 531 0 6,668 6,668 9 6,659 0.1% 0
Net Expenditure (531) 0 (6,668) (6,668)
240 Allotments
1100 Allotment Income 4,746 41 4,000 3,959 1.0% 1110 Water Recharge (908) 0 0 0 0.0% 1111 Electricty Recharge 39 0 0 0 0.0% 1115 Pest control Recharge (390) 0 0 0 0.0%
Allotments :- Income 3,488 41 4,000 3,959 1.0% 0 4145 Landowner Rent 2,149 0 2,500 2,500 2,500 0.0% 4150 Utilities & business rates 1,588 328 1,000 672 672 32.8% 4170 Pest Control 0 0 600 600 600 0.0% 4390 Materials 402 0 1,200 1,200 1,200 0.0% 4435 Contingencies 0 0 600 600 600 0.0% 4560 Property Maintain/Replacement 0 0 300 300 300 0.0%
Allotments :- Indirect Expenditure 4,140 328 6,200 5,872 0 5,872 5.3% 0
Net Income over Expenditure (652) (287) (2,200) (1,913)
250 Play Areas 4295 Equipment - New/Replacement 32 0 1,500 1,500 1,500 0.0% 4300 Equipment-Repair/Maintenance 87 0 2,000 2,000 2,000 0.0% 4450 Inspections 294 0 350 350 350 0.0%
Play Areas :- Indirect Expenditure 413 0 3,850 3,850 0 3,850 0.0% 0
Net Expenditure (413) 0 (3,850) (3,850)
255 Hard Courts and Car Park
1225 Outside courts 892 0 1,816 1,816 0.0% 1230 No longer in use 14 0 0 0 0.0%
Hard Courts and Car Park :- Income 906 0 1,816 1,816 0.0% 0 4300 Equipment-Repair/Maintenance 0 0 500 500 500 0.0% 4340 Surface - Repair 0 0 500 500 500 0.0% 4345 Surface Clean Chemicals 0 0 500 500 500 0.0% 4560 Property Maintain/Replacement 344 0 500 500 500 0.0%
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Detailed Income & Expenditure by Budget Heading 31/05/2025
Month No: 2 Cost Centre Report
Actual Last Actual Year Current Variance Committed Funds % Spent Transfer
Year To Date Annual Bud Annual Total Expenditure Available to/from EMR
4580 Car Park/ Pathways 83 0 0 0 0 0.0%
Hard Courts and Car Park :- Indirect Expenditure 427 0 2,000 2,000 0 2,000 0.0% 0
Net Income over Expenditure 479 0 (184) (184)
260 Bowling Green
1240 Bowls Hire Charges 1,900 2,088 2,090 2 99.9%
Bowling Green :- Income 1,900 2,088 2,090 2 99.9% 0 4160 Repairs/Maintenance 0 0 200 200 200 0.0% 4390 Materials 1,595 0 2,200 2,200 30 2,170 1.4%
Bowling Green :- Indirect Expenditure 1,595 0 2,400 2,400 30 2,370 1.2% 0
Net Income over Expenditure 305 2,088 (310) (2,398)
265 Memorials
1280 Memorial Garden Income 38 0 0 0 0.0%
Memorials :- Income 38 0 0 0 0 4360 Rose Renewal 110 0 400 400 400 0.0% 4575 War Memorial 125 0 350 350 7 343 1.9%
Memorials :- Indirect Expenditure 234 0 750 750 7 743 0.9% 0
Net Income over Expenditure (197) 0 (750) (750)
270 Traffic Highways/Environment
1350 Parish Partnership grant 6,143 0 1,888 1,888 0.0%
Traffic Highways/Environment :- Income 6,143 0 1,888 1,888 0.0% 0 4650 SAM 0 0 500 500 500 0.0% 4655 Bus Shelters 0 0 500 500 500 0.0% 4670 Parish Partnership Scheme 12,286 0 3,777 3,777 3,777 0.0%
Traffic Highways/Environment :- Indirect 12,286 0 4,777 4,777 0 4,777 0.0% 0
Expenditure
Net Income over Expenditure (6,143) 0 (2,889) (2,889)
300 Cafe 1500 Café Income 52,031 8,860 41,000 32,140 21.6%
Cafe :- Income 52,031 8,860 41,000 32,140 21.6% 0 4070 Profess Fees/Agency Personnel 2,748 0 0 0 0 0.0% 4150 Utilities & business rates 170 0 0 0 0 0.0%
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13:46
Detailed Income & Expenditure by Budget Heading 31/05/2025
Month No: 2 Cost Centre Report
Actual Last Actual Year Current Variance Committed Funds % Spent Transfer
Year To Date Annual Bud Annual Total Expenditure Available to/from EMR
4160 Repairs/Maintenance 65 0 0 0 0 0.0% 4295 Equipment - New/Replacement 439 0 0 0 0 0.0% 4300 Equipment-Repair/Maintenance 63 0 700 700 700 0.0% 4435 Contingencies 659 0 0 0 0 0.0% 4630 Consumables 341 0 750 750 750 0.0% 4635 cleaning agents/materials 130 0 150 150 8 142 5.3% 4700 Machine Rental (28) 0 0 0 0 0.0% 4710 Café Purchases 22,917 2,886 23,500 20,614 1,067 19,547 16.8% 4711 Community fridge/ fruit & veg 119 0 250 250 250 0.0%
Cafe :- Indirect Expenditure 27,623 2,886 25,350 22,464 1,075 21,389 15.6% 0
Net Income over Expenditure 24,408 5,974 15,650 9,676
Grand Totals:- Income 802,062 336,070 776,739 440,669 43.3%
Expenditure 735,899 116,288 778,738 662,450 12,244 650,206 16.5%
Net Income over Expenditure 66,163 219,782 (1,999) (221,781)
plus Transfer from EMR 14,374 0 0 0
less Transfer to EMR 8,784 0 0 0
Movement to/(from) Gen Reserve 71,753 219,782 (1,999) (221,781)
23
24
Hellesdon Parish Council
Internal Audit Report
Year ended 31st March 2025
Final report to the Council issued 02/06/2025
25
Contents
Section:
Key
1. Introduction and scope
2. Overall Assurance Opinion & Summary of Recommendations
3. Detailed findings
Appendix 1 Statement of responsibility
26
Key
Key to Overall Assurance Opinion in section 2
In section 2 of this report we give our overall opinion as to the level of assurance provided by the system reviewed in this report.
The five potential levels of assurance are.
Substantial A sound system of control is in place which should provide management and Trustees with assurance that risks are being appropriately managed
Significant A generally sound system of control is in place but with some weaknesses identified in specific areas which could, if not rectified, put the achievement of
objectives in those specific areas at risk
Adequate A generally sound system of control is in place but with several weaknesses identified which could, if not rectified, put the achievement of overall objectives
at risk
Limited Significant weaknesses have been identified which would, if not rectified promptly, place the achievement of objectives at serious risk
None A system of control and risk management is not present in the area reviewed.
Key to Recommendations in sections 2 and 3 of this report
In section 2 we also summarise all recommendations made in section 3 of this report (being the detailed findings section).
Our recommendations / points to consider are colour-coded as follows -.
Priority 1 We have identified a significant weakness or error and make a recommendation which requires your immediate attention
Priority 2 We have identified a weaknesses or error and make a recommendation which requires your prompt attention
Priority 3 We found no errors or control weaknesses but make a good practice suggestion, a point to consider, or suggest continuation of a new process
(None) We found no errors or control weaknesses, therefore no recommendations made in this area (seen in section 3 only)
Hellesdon Parish Council Internal Audit Report 2023/24 Page 1.
27
1 / Introduction and Scope
1.1. The Accounts and Audit Regulations 2015 to evaluate the effectiveness of its risk management,
1.2. designed and are operating effectively. It is
essential that the internal audit function is sufficiently independent of the other financial controls and procedures of the Council which are the subject of review. The Council
-making process by appointing Larking Gowen, Chartered Accountants to provide an
internal audit function to the Council.
1.3. The internal audit function is not the detailed inspection of all records and transactions of a council in order to detect error or fraud. It is the periodic independent review of a
es and operatin
control.
1.4. We designed our internal audit work for the year to enable us to give an opinion in all relevant sections of the Annual Internal Audit Report 2024/25 which forms page 3 of
the Annual Governance & Accountability Return 2024/25. We took account of the requirements of the Accounts and Audit Regulations 2015 as applicable to smaller
in particular
Section Four Best Practice Guidance for Internal Audit.
1.5. This report sets out observations on the areas examined during our onsite interim audit in December 2024 and our onsite financial year-end audit in May 2025. The report
sets out the testing we conducted in each specified area, our findings from those tests and any recommendations which have arisen from our testing.
1.6. This report is provided on the basis that it is for your information only advises that the
narrative report to the full Council from your internal auditors (i.e. this report) , we confirm that you are welcome to do this.
Acknowledgements:
1.7. We would like to take this opportunity to thank the staff of the Council, in particular Harry Clark and additionally during our December 2024 visit, Faye LeBon, for their
assistance during our audits.
Abbreviations used in this report:
AGAR Annual Governance & Accountability Return
HPC Hellesdon Parish Council
Hellesdon Parish Council Internal Audit Report 2024/25 Page 2.
28
2 / Overall Assurance Opinion and Summary of Recommendations
2.1 Overall Assurance Opinion on the systems reviewed in this report:
Significant A generally sound system of control is in place but with some weaknesses identified in specific areas which could, if not rectified, put the achievement of
objectives in those specific areas at risk
See the key at the front of this report for an explanation of the range of potential assurance opinions.
2.2 2024/25 Annual Governance and Accountability Return, Form 3: The Annual Internal Audit Report:
On the basis of the work we have undertaken during the course of the year, we signed off the 2024/25 Annual Governance and Accountability Return, page 3 (the Annual
Internal Audit Report), assigning no negative assurances for any area.
2.3 Summary of recommendations in this report, for the year ended 31 March 2025:
The table below lists all recommendations made in the detailed findings section of this report (Section 3). See key at the front of this report for priority colour coding explanations.
None of the recommendations we raised from our interim or financial year end audits required us to give a negative opinion in any sections of the Annual Internal Audit Report
2024/25.
Report section Recommendation and priority level Management response Officer/Councillor Due date
responsible
From section 3.1 Policies and other standing documents are up to date, are easily
The Policy
Review However, the Policy Review Schedule held on the HPC website was last
Schedule held updated in April 2024, and so erroneously gives the impression that
on the HPC many policies are overdue for approval. The Policy Review Schedule
website should be updated and re-uploaded to the Policies webpage.
From section 3.1 Once a new Parish Clerk and a new permanent Administration Officer
have been appointed, the Council should discuss with all HPC officers
Officer training
their training and continuing professional development needs.
and CPD needs /
absence of We raise this as the Parish Clerk, Finance Officer and Administration
handover Officer all left HPC in FY 2024/25 with a risk that some institutional
periods knowledge may have been lost.
This risk is increased because the Clerk and the Administration Officer
both left before their successors were appointed which meant there was
no opportunity for a handover period of sharing knowledge with their
direct successors. (In contrast, the now-retired Finance Officer did have a
handover period with the new Deputy Clerk).
Hellesdon Parish Council Internal Audit Report 2024/25 Page 3.
29
2 / Overall Assurance Opinion and Summary of Recommendations
Report section Recommendation and priority level Management response Officer/Councillor Due date
responsible
From section 3.1 Our discussion with the Facilities Manager and the Clerical Officer
highlighted that staff who have been with HPC for some time would
GDPR refresher
welcome some refresher GDPR / data security training due to the
training for
elapsed time since their original training in this area.
long-standing
staff members
From section 3.2
website, and should be uploaded as soon as possible:
A small number
of minutes from Full Council, 08/04/2025
the year are not Staffing Committee, 07/11/2024
yet on the HPC
website Community Cafe Committee, 19/11/2024
Events Committee, 15/01/2025
From section 3.4
that after the Clerk left, the majority of the counts were performed and
Counts of cash
signed off by only one person, the Deputy Clerk.
takings at the
cafe should As good practice, we recommend that the previous internal control
always be done whereby two people always do cash counts and sign them off is
by two people, reinstated, even if this means asking a member of the cafe staff or a
not by one Councillor to sometimes be the second person (until a new Clerk and a
person. permanent Administration Officer are appointed).
2.4 Follow up on recommendations from our year-end narrative report for the prior year ended 31 March 2024
We made only one amber recommendations in year-end report.
This noted three Council meetings / minutes missing from the ebsite when we checked on 9 May 2024, but also noted that they were
added to the website as soon as we advised officers of their omission. Therefore there is nothing to follow up on now in relation to the specific minutes.
However the recommendation also suggested that officers review the HPC website to confirm that all agendas, papers and minutes have been uploaded. Our third
recommendation this year (see table above) suggests that there is still room to improve in this area.
Hellesdon Parish Council Internal Audit Report 2024/25 Page 4.
30
2 / Overall Assurance Opinion and Summary of Recommendations
2.5 Follow up on recommendations from our interim visit in December 2024
We raised two amber recommendations in our 6 February 2025 letter. We have followed up on both in the table below both had been cleared prior to our May 2025 visit..
Recommendation and priority level in our 6 February 2025 letter Current status as at May 2025
NOW CLEARED
The 14/05/2024 Full Council minutes stated the names of the four approved The minutes of the 11/03/2025 full Council meeting confirm that
payment signatories, with the Finance Officer Gavin Ellis being named as one of
agrees that the Deputy Clerk be added to the
the four. This is good practice as it enables the Council to confirm its approval
of the specific signatories.
Upon GE's retirement in late 2024, Deputy Clerk Harry Clark replaced GE as an
approved payment signatory. This had not yet been recorded in any Full Council
minutes at the time of our December 2024 visit.
We recommend that the next Full Council meeting states who the current four
approved payment signatories are, and the minutes record this and the Council's
approval of those named.
Minutes omitted from the HPC website - new NOW CLEARED RE: THE TWO SPECIFIC MINUTES NOTED AT LEFT
Our check of the minutes section on the HPC website on 20/12/2024 noted two We checked the HPC website during our May 2025 visit, this confirmed that both
new cases where the links to the minutes did not work (i.e. the minutes do not specific minutes noted at left have been added.
is clicked on). Those are:
However, we have raised a new recommendation from our May 2025 visit
Community Centre Committee, 14/08/2024 meeting minutes identifying new omitted minutes, as per the third recommendation in the table at
paragraph 2.3 above.
Planning Committee 14/05/2024 meeting minutes
We recommend these broken links be corrected, and also that minutes added to
the HPC website since 20/12/2024 be reviewed to confirm that the links to them
all work.
2.6 Our detailed findings for the year
We have set out our detailed findings for the 2024/25 financial year in sections3.1 to 3.7.
Hellesdon Parish Council Internal Audit Report 2024/25 Page 5.
31
3 / Detailed findings sections
Section 3 contents:
3.1 Assessment and management of risk
3.2 Maintenance of accounting records
3.3 Budgetary control and reserves
3.4 Incoming resources
3.5 Outgoing payments
3.6 Bank and petty cash
3.7 Wages
Hellesdon Parish Council Internal Audit Report 2024/25 Page 6.
32
3.1 / Assessment and management of risk
Objective: To ensure adequate arrangements are in place to identify and manage risks
Testing conducted Findings Recommendations
We reviewed arrangements for We confirmed that t s ahead of the 29 April 2024 meeting of No recommendations,
updating and reviewing the the Policy, Property and Resource Committee, which reviewed and accepted the updated risk assessment, as is
Risk Register, to ensure that noted in the minutes. Risks have therefore been appropriately considered during the 2024/25 financial year. We agree that once a new
risks are being appropriately Clerk and Chairman are in
identified and managed. The segregation of preparation (by the Clerk) and review (by Councillors) is consistent with good practice. place, the risk assessments
should be updated and then
The Deputy Clerk confirmed during our May 2025 visit that he is aware (as are members of the Council) that the reviewed by Councillors as
risk assessments are now due for renewal, and then for review by Councillors, and this will be done once a new soon as possible.
Parish Clerk and a new Council Chairman have been appointed, both of which are pending.
We reviewed insurance Insurance was renewed with Zurich from 1 April 2023, the date the previous Zurich policy expired. This is a 3- No recommendations
coverage. year contract which runs to 31 March 2026, but within which HPC has an annual option to renew or not renew,
and to inform Zurich of any fixed assets additions this was done with both the April 2024 and April 2025
renewals. By agreeing to a 3-year contract, HPC secured a discount on the price.
In our 2023/24 internal audit we reviewed the areas and amounts covered by the insurance and found them to be
appropriate to the needs of a parish council, and to the specific assets owned by HPC.
We reviewed internal policies The Council's policies and other standing documents are available on the HPC's website . We Policies and other standing
and other standing documents reviewed the webpage on 9 May 2025 and found the documents there were comprehensive and covered all key documents are up to date,
to ensure they are up to date. areas we would expect (specifically - Code of Conduct, Financial Regulations, Scheme of Delegation to Clerk & are easily accessible via
RFO, Standing orders, and Terms of Reference for Committees). , and approval
We reviewed; is minuted.
policies etc on the HPC We reviewed each document named above, in every case, the version on the HPC website was the most up to
date approved version of the document (i.e. approved in either May or June 2024). However, the Policy Review
website Policies page
Schedule held on the HPC
the Policy Review Schedule on The 14 May 2025 and 11 June 2024 Full Council minutes meetings confirmed the key documents named above website was last updated in
the were properly approved by the Council, and that the Financial Regulations incorporate the new National April 2024, and so
Council minutes re approval. Association of Local Councils model. erroneously gives the
impression that many
We noted one matter arising. The Policies webpage includes a useful Policy Review Schedule, which lists all
policies are overdue for
policies and standing documents, the month they were last approved, and their next review date. As at our 9
approval. The Policy Review
May 2025 review, this schedule had not been updated since April 2024 and so still showed many policies as
Schedule should be updated
last approved in May, July or December 2023, and with a next review date in the 2024/25 financial year, when in
and re-uploaded to the
fact they have been reviewed and approved in May 2024 or more recently and so the next review is now due
Policies webpage.
during the 2025/26 financial year. This document should be updated and re-uploaded to the Policies webpage.
Hellesdon Parish Council Internal Audit Report 2024/25 Page 7.
33 3.1 / Assessment and management of risk Testing conducted Findings Recommendations We reviewed whether a A Responsible Financial Officer was in place during the whole of the financial year to 31 March 2025: No recommendations Responsible Financial Officer the former Clerk, until her departure (RFO) was in place during the financial year. then,
meeting, and this was recorded in the minutes.
We considered the adequacy of Staffing levels in the HPC office have been below optimal since the start of calendar year 2025 for two reasons: Once a new Parish Clerk
staffing levels. The long standing Administration Officer left at the start of 2025. At the date of our audit, a and a new permanent
permanent replacement had not been appointed, but temporary cover had been in place since March. Administration Officer have
been appointed, the Council
The Parish Clerk in place since March 2022 left HPC on 21 March 2025. At the date of our audit should discuss with all HPC
neither a new permanent Clerk nor a locum Clerk had been appointed. The Deputy Clerk has been officers their training and
covering the roles of both Clerk and Deputy Clerk since 22 March, including those of Responsible continuing professional
Finance Officer. development needs.
We did not identify any significant weaknesses in internal control arising from the above staffing shortfalls, as the We raise this as the Parish
former Clerk was in place until 10 calendar days before financial year end, and the Deputy Clerk has provided Clerk, Finance Officer and
cover since then as well as continuing to carry out tasks assigned him in his own role as Deputy Clerk (although Administration Officer all left
this dual role cannot continue indefinitely due to the workload it involves). HPC in FY 2024/25 with a
risk that some institutional
Our discussions with the Deputy Clerk and the new Chair of the Council (a qualified accountant) provided us with knowledge may have been
assurance that support is being provided to the Deputy Clerk whilst he is covering two roles, whilst still
lost.
maintaining segregation of duties between officers and councillors.
This risk is increased
Our discussions with the new Chair of the Council after our onsite fieldwork confirmed that plans are in place to because the Clerk and the
address the staffing shortfalls and that he and Councillors more generally will implement additional supervision Administration Officer both
left before their successors
processes this is sensible. were appointed which meant
there was no opportunity for
a handover period of sharing
discussing the need to appoint a new permanent Clerk and a new permanent Administration Office and are
aware of the impact of staffing shortfalls on the workload of other members of staff. knowledge with their direct
successors. (In contrast, the
We have raised a recommendation regarding training, as the new Clerk and new Administration Officer once now-retired Finance Officer
appointed, will both have to start their roles at HPC without any opportunity for a handover period with their did have a handover period
predecessors, and additionally, the Deputy Clerk has taken on the RFO role unexpectedly, albeit on a temporary with the new Deputy Clerk).
basis until a new Clerk is appointed.
Hellesdon Parish Council Internal Audit Report 2024/25 Page 8.
34
3.1 / Assessment and management of risk
Testing conducted Findings Recommendations
We assessed GDPR and Data We confirmed that HPC has separate policies in place covering 1) GDPR, 2) Data Protection, 3) CCTV, and 4) Our discussion with the
Protection compliance. Filming, recording & photography at meetings. All these policies were most recently reviewed and agreed by Facilities Manager and the
Councillors at the 12 December 2024 Property, Policy & Resource Committee meeting, as confirmed by the Clerical Officer highlighted
published minutes. These policies are therefore sufficiently up to date. that staff who have been with
HPC for some time would
There were no GDPR breaches in the year, and where it was thought an incident may have potentially been a welcome some refresher
GDPR / data security training
Monitoring Officer at Broadland District Council therefore appropriate actions were taken (and the ICO and due to the elapsed time
BDC both confirmed no GDPR breach had occurred). since their original training in
Our discussion with the Facilities Manager and the Clerical Officer highlighted that staff who have been with HPC this area.
for some time would welcome some GDPR reminder / refresher training due to the elapsed time since their
original training.
We assessed whether Appropriate arrangements are in place. Qualified external inspectors (RoSPA Play Safety Ltd, who are licensed No recommendations
appropriate arrangements are by the Royal Society for the Prevention of Accidents) are engaged by HPC to carry out annual site inspections
in place for monitoring play and provide detailed written annual safety reports including photographs and traffic-lighted risk assessments.
areas, open spaces and sports
pitches. We reviewed the minutes and supporting papers for the 6 August 2024 Playing Fields, Allotments & Amenities
Committee meeting this
and the MUGA/Skate Park were received, and were reviewed by the Committee.
These annual inspections are
each site in the morning. As the team are familiar with each site, this is an appropriate day-to-day measure.
Hellesdon Parish Council Internal Audit Report 2024/25 Page 9.
35
3.2 / Maintenance of accounting records
Objective: To ensure that books of account have been properly kept throughout the financial year.
Testing conducted Findings Recommendations
We discussed the use of the RBS (Rialtas Business Solutions) is designed for local authorities and was brought into use at HPC from No recommendations
RBS financial system. 1 February 2017. RBS has been used now at HPC for more than seven full financial years and continues in use
in the 2025/26 financial year now underway.
The Deputy Clerk reports that RBS continues to work effectively both in terms of entering data into RBS, and the
user-friendly output reports.
HPC has continued to update the way it uses RBS. It purchased a new purchase order module and brought this
into use from the start of the 2024/25 financial year, with the following new process in place across the year:
When a purchase needs to be ordered from a supplier, the Administration Officer (mostly) or the
Finance Officer / Deputy Clerk (as an alternative) check the relevant budget code on RBS to see if there
are sufficient spare funds in it if there are, the purchase order (PO) is input to RBS
If there are not sufficient spare funds in the budget code, the matter is cascaded up to the Clerk to
either approve or reject the purchase being made
As well as strengthening internal controls over purchases, another advantage of the new system is that
as soon as a purchase order is on RBS, it can be seen in the budget monitoring reports, and so these
now reflect expenditure commitments as well as actual expenditure where a purchase invoice has been
received in.
The purchase order module formed part of our testing of purchases across the 2024/25 financial year, discussed
in section 3.5 of our report.
We tested whether RBS was up We confirmed that all data for the year ended 31 March 2025 was entered on RBS and reconciled at the time of No recommendations to date for receipts and our May 2025 onsite audit. payments at our May 2025 onsite audit visit.
We tested whether the Council We confirmed that each month the Finance Officer (until September 2024) / Deputy Clerk (since September No recommendations
verifies the accounting records 2024) prints from RBS a list of payments and receipts for the full Council to formally
each month. review and approve at its monthly meeting. The Council also reviews and approves at the same time the bank
reconciliation, reserves summary and income and expenditure statement for the preceding month.
We confirmed by review of the minutes that the full Council reviewed and approved all of the above for every
month of the 2024/25 financial year up to and including February 2025 and each approval was duly recorded in
the minutes for that meeting. We could not check for Council review and approval re March 2025 as the April
2025 full Council meeting minutes are not yet on the HPC website (as at 19/05/2025).
Hellesdon Parish Council Internal Audit Report 2024/25 Page 10.
36 3.2 / Maintenance of accounting records Testing conducted Findings Recommendations We discussed RBS backup We confirmed by discussion with the Deputy Clerk that a backup of the data on RBS is taken every seven days. No recommendations procedures. This is manually triggered by the Deputy Clerk clicking the backup option onscreen.
A copy goes to RBS's head office and a copy also goes to a virtual cloud. Additionally, a copy is taken on a
memory stick which is held in the fireproof safe at the Community Centre. Therefore, three remote backups are
held offsite a robust backup method.
We confirmed that the Council We confirmed by reviewing the HPC public website that the required disclosures had all been made, specifically: No recommendations
had uploaded the required
disclosures to its public Details of all expenditure over £500 was published month by month in the year ended 31 March 2024.
website, in relation to the prior When we checked on 19 May 2025, details up to and including April 2025 were uploaded and so the
financial year (as set out on the reporting was entirely up to date
front page of the AGAR for
2024/25). published (this being mandatory) and the prior year Annual Internal Audit Report had also been
published (this is not mandatory but the front sheet of the AGAR strongly recommends it as good
(Note practice)
the year ended 31 March 2024
The prior year
year ended 31 March 2025). prior year notice of conclusion of their external audit, had both been published on the HPC website.
Our discussion with the Deputy Clerk and Councillor Maidstone confirmed they are aware of the
requirement to publish by 1 July 2025 the
We reviewed completeness of On the HPC website, we reviewed all Council and committee meetings in the 2024/25 financial year, to check if As at 19 May 2025, these
the minutes uploaded to the minutes had been uploaded. In almost all cases they had, however, there were some exceptions. minutes had not been
HPC public website
As we reported in our letter following our interim audit in December 2024, the Community Centre Committee's
14 August 2024 meeting minutes, and the Planning Committee's 14 May 2024 meeting minutes were not Full Council, 08/04/2025
uploaded at that time. Both these omissions have now been corrected. Staffing Committee,
07/11/2024
Our updated review of the website on 19 May 2025 found that most minutes from November 2024 onwards had
been uploaded, however those we list in our recommendation at right had not been. Community Cafe
Committee, 19/11/2024
Events Committee,
15/01/2025
Hellesdon Parish Council Internal Audit Report 2024/25 Page 11.
37
3.3 / Budgetary control and reserves
Objective: To ensure that the annual precept request is the result of a proper budgetary process and that the budget process has been regularly monitored.
Testing conducted Findings Recommendations We discussed the precept We confirmed that processes followed the usual expected timeline. No recommendations process for the financial year which ended on 31 March 2025, Financial year Full Council approval date Form submitted to Broadland DC on time? and for the new financial year ending 31 March 2026. 2024/25 9 January 2024 Yes & BDC have paid over all of the precept
2025/26 14 January 2025 Yes & BDC have paid over the first half of the precept
We verified whether actual The Finance Officer (up to September 2024) / Deputy Clerk (after September 2024) prepares a monthly analysis No recommendations expenditure against budget is of actuals vs budget and passes it to the full Council to review. These show income & expenditure for the whole reported regularly to the of HPC for the month and the cumulative year-to-date. The reports are produced by the touch of a button Council. straight from the RBS finance system.
Our review of the minutes of Council meetings noted that the full Council regularly and promptly reviewed the
monthly reports and actively monitored actuals v budget. These reviews are clearly recorded in the Council
meeting minutes
been reviewed. We could not check for Council review of the budgetary report for March 2025 as the April 2025
full Council meeting minutes are not yet on the HPC website (as at 19/05/2025).
We discussed whether the The cost centre structure of the financial ledger (and therefore the monitoring reports) is clear and logical, with No recommendations financial ledger allows for separate cost centres for the Community Centre, administration, staff, and the HPC office, through to smaller effective budget monitoring. areas such as allotments, play areas and the bowling green.
From our review of the cost centre structure this year and in recent years,
reporting needs, for example, in a previous year, adding a new cost centre code specifically for the café at the
Community Centre, to allow for easier monitoring of th .
Hellesdon Parish Council Internal Audit Report 2024/25 Page 12.
38 3.3 / Budgetary control and reserves Testing conducted Findings Recommendations We reviewed arrangements to Effective monitoring arrangements for reserves are in place. No recommendations
level of reserves around year receives an earmarked reserves summary from the Deputy Clerk to
end. review and approve alongside their monthly approval of receipts, payments, bank reconciliations and
income/expenditure to date against the budget. Each individual earmarked reserve is listed by name along with
the opening and closing balance and any net transfers.
We reviewed the level of reserves as at 31 March 2025 (prior to any year end transfers from general to
earmarked reserves), and noted they were in a healthy position being higher than those at the prior year end:
General reserves £243k (at 31 March 2024: £160k)
Earmarked reserves £598k (at 31 March 2024: £604k)
TOTAL RESERVES £841k (at 31 March 2024: £764k)
Reserve Management Policy May 2024 (as reviewed May 2025), states that general reserves
should be no less than £150k as this is considered adequate for running costs of the Council.
The 31 March 2025 general reserves meet this requirement, as shown below:
Precept for the year ended 31 March 2025 £599k
Three months precept is £150k
General reserves at 31 March 2025 are £243k
Hellesdon Parish Council Internal Audit Report 2024/25 Page 13.
39
3.4 / Incoming resources
Objective: To ensure the correct price has been charged, income has been securely received, recorded and promptly banked, and VAT is correctly accounted for.
Testing conducted Findings Recommendations
We tested all precept income We confirmed that all £598,827 of expected precept income in relation to the 2024/25 financial year was received No recommendations
receipts. from Broadland District Council (BDC). As usual, this income was received in two separate and equal payments,
the first in April 2024 and the second in September 2024. The total precept income received matched the
amount on the annual precept forms submitted to BDC in January 2024.
HPC has also received (in April 2025) the first half of its precept income for the 2025/26 year. The amount
received was exactly 50% of the amount requested in the 2025/26 precept/budget submission to BDC made in
January 2025, and was therefore consistent with expectations.
We tested a sample of receipts Half of our 12 samples were selected from sales invoices, and to ensure we tested for completeness, the other No recommendations of non-precept income selected half were selected from bank statements. We checked whether all our samples were consistent between sales from across the 2024/25 invoices / hire agreements, the bank reconciliation, the nominal ledger (including checking that any VAT was financial year. separated out), the quarterly VAT return to HMRC, and the income as seen on the bank statement,
All our samples agreed between the above sources, and no issues or concerns arose from this testing.
We considered whether Security controls over cash received at the HPC office have been sufficiently strong during the 2024/25 year. No recommendations
security controls over cash
received at the Community This income relates to (for example) allotments, or room hire at the Community Centre. Cash / cheques are
Centre Cafe and at the main received at the main HPC office by one of the officers (all of whom are based in same room). Groundscare /
HPC office are adequate and caretaking staff do not take receipt of any cash or cheques this is good practice as the control environment is
effective. stronger the fewer people are able to take receipt. Additionally, groundscare / caretaking staff would be more
likely to be alone when receiving cash, which would increase the risk of misappropriation.
Cash and cheque receipts (other than at the café) are now few in number. This aids internal control, as cash
and cheques are more susceptible to fraud or theft than online/electronic receipts. Most receipts are now
the public to pay by debit card or credit card. This has proved particularly useful for allotment receipts.
Counting up and banking (These processes apply to income received both at the café and at the HPC office).
The standard control at HPC is that two of the four members of the office staff count the cash together in the
HPC office. The pairs of counters are rotated as well. For
from the tills and follow up with the café staff on any discrepancies
added by cafe staff at the time. The planned control is consistent with good practice although as we note
below, staff shortages meant it was not in place across the entire financial year.
Once counted, cash and cheques are taken promptly to the safe within the Community Centre and they then stay
there until just before the Deputy Clerk banks them at the Post Office this is usually done once a week. This
prompt paying into the bank is also consistent with good practice.
Hellesdon Parish Council Internal Audit Report 2024/25 Page 14.
40
3.4 / Incoming resources
Testing conducted Findings Recommendations
We reviewed a sample of the We reviewed the counts of cash received at the café for the last two weeks in March 2025, including checking
Café income cash counts. the reconciliations back to the till receipts, which were filed with the reconciliations. The cafe was open four days reconciliations of Cafe cash
per week in this period. We also assessed whether each count was performed and carried out by two people (an takings noted that after the
(The café being the largest regular expected control). Of the nine dates we reviewed, there were small unresolved differences of 20 pence or less Clerk left, the majority of the
source of physical cash receipts) on four days, and no unresolved differences on five days. The daily reconciliations found: counts were performed and
signed off by only one
Signed by Initial Difference: Unresolved Difference: Which is person, the Deputy Clerk. As
Day & Date two Officers? (Cash vs till receipts) (Cash vs till receipts) higher? good practice, we
Fri 14/03/2025 £0.05 £0.05 Till recommend that the previous
Tue 18/03/2025 £0.20 £0.20 Cash internal control whereby two
Wed 19/03/2025 £NIL £NIL - people always do cash
Thu 20/03/2025 £NIL £NIL - counts and sign them off is
Fri 21/03/2025 No (Dep Clerk only) £NIL £NIL - reinstated, even if this
Tue 25/03/2025 £7.18 (£7.10 a card refund) £0.08 Cash means asking a member of
Wed 26/03/2025 No (Dep Clerk only) £0.20 £0.20 Cash the cafe staff or a Councillor
Thu 27/03/2025 No (Dep Clerk only) £7.40 (see note 1) £NIL - to sometimes be the second
Fri 28/03/2025 No (Dep Clerk only) £NIL £NIL - person (until a new Clerk
NET £0.43 Cash and a permanent
Administration Officer are
(Note 1: The explanation was that card payments totalling £7.40 were not on the till receipt) appointed).
As the unresolved differences are all small, and the net across the period was that more cash was received than
was recorded at the tills we do not consider the above is indicative of any misappropriation of cash.
However, we noted that low levels of staffing in the HPC office meant that the expected control that each cash
count would be carried out by two officers and then signed off by both, was only in place until 20 March 2025
up to that point, each cash count in our sample was performed and signed off by two officers (the Clerk and
Deputy Clerk), The Clerk left HPC on 21 March 2025 (with no immediate replacement) and from that date on, all
but one cash count in our sample was performed and signed off by the Deputy Clerk only. We have raised a
recommendation that all cash counts be performed and signed off by two people.
As the cash reconciliations were still performed promptly and signed off by at least one person, till receipts were
kept on file, no significant unexplained differences arose and segregation of duties was still in place as the
Deputy Clerk is not involved in creating the till receipts we still assess that a sufficiently robust control
environment is in place to justify a positive assessment of income controls on the Annual Internal Audit Report
2024/25 form in the AGAR.
We confirmed that Community We confirmed via review of full Council meeting minutes and supporting papers (e.g. those for the 14 January No recommendations Infrastructure Levy (CIL) 2025 meeting) that the receipt of CIL income was monitored, and the specific expenditure it would be spent on income is monitored. was discussed and minuted, including any allocation to specific earmarked reserves.
Hellesdon Parish Council Internal Audit Report 2024/25 Page 15.
41
3.5 / Outgoing payments
Objective: To ensure that the purchase and payments system and controls have been working effectively.
Testing conducted Findings Recommendations
We tested a sample of All 13 payments we tested (12 in our original sample plus one additional sample as noted below): No recommendations
payments selected from the
purchase ledger across the were accurately reflected on the RBS nominal ledger, including being allocated to an appropriate code
2024/25 financial year. were correctly allocated on the ledger as regards VAT, and VAT was therefore reclaimed where allowed
were accurately reflected in the bank reconciliation for the period
were seen coming out of the bank, and in a reasonable time frame when compared to invoice date..
11 of our initial 12 samples:
agreed to a purchase invoice or a receipt which was initialled by the two Councillors who are payment
authorisers
One of our samples was only authorised by one of the two Councillors. We raised this on the first day of our
onsite visit and the second authorising Councillor reviewed and retrospectively initialled the relevant receipt
during our second day onsite. We therefore raise no recommendation at right, as the matter has already been
corrected. We selected an additional payment at random, and this was correctly signed off by both Councillors.
The error therefore appeared to be a one-off oversight and not indicative of a systematic failure in payment
authorisations.
The additional retrospective control, whereby at each full Council meeting the Council approves the previous
our minutes review confirmed that all payments from
April 2024 through to March 2025 were subsequently approved by the full Council and each approval was
recorded in the official minutes.
Appropriate segregation of duty controls are in place over the actual outgoing payments via BACS (the method
, namely:
the Deputy Clerk (or the Finance Officer until September 2024) prepares the BACS list electronically
The authorised Councillor approves the BACS list electronically, and Barclays then make the electronic
the Barclays banking software enforces this segregation of duties, as it does not allow the same person
to do both the preparation and approval of the BACS list.
Appropriate segregation of duty controls are in place over cheque payments, namely:
The Finance Officer writes out cheques after posting details of the payment to the RBS finance system
Two out of Councillor Johnson, Councillor Douglass, the Parish Clerk, and the Deputy Clerk sign the
cheque, but at least one of the signatories must always be a councillor.
Hellesdon Parish Council Internal Audit Report 2024/25 Page 16.
42 3.5 / Outgoing payments Testing conducted Findings Recommendations We tested the timeliness of VAT VAT submissions for all four quarters in the April 2024 to March 2025 period were submitted in time to No recommendations returns submitted to HMRC. meet the HMRC submission deadlines.
Within our sample testing of receipts and payments (as set out elsewhere in this report), we vouched that VAT
was correctly recorded on the RBS financial ledger for all our samples where VAT was applicable.
We reviewed the controls the types of payments that in the past would have No recommendations
been made by cheque or even by petty cash.
Barclaycard
We sample tested the Barclaycard statements for September 2024 and March 2025. As each of the two banking
signatory Councillors has a card in their name (but both on the same Barclaycard account), for both months we
so we tested four statements in total.
We found that an appropriate control environment is in place around the use of the Barclaycard as:
All four Barclaycard statements we tested had been initialled by both of the banking signatory
Councillors to approve payment.
All the payments we tested were supported by a purchase order and/or a purchase invoice, initialled by
both the banking signatory Councillors.
There is also segregation over the actual making of the payments. The Deputy Clerk (or the Finance
Officer until September 2024) creates the payments file and uploads it to Barclays online banking and
Councillor Douglass then approves the payment online on the Barclays system. Only then is the
payment made. This dual authorisation process is enforced by the Barclays online system, and
payments will not be made unless the payments file is uploaded and then approved by two separate
people, both of whom must be a bank signatory, and one of whom must be a Councillor.
The payments are then retrospectively approved by the full Council as part of their monthly review and
There is a £2,000 limit on any payment to one supplier, and the Barclaycard balance is cleared down to
£nil every month.
We therefore consider that appropriate controls are in place over the new Barclaycard.
Fixed assets we discussed We discussed this with the Deputy Clerk. At the time of our May 2025 visits, the fixed assets register had not No recommendations the maintenance of the fixed been updated, however, the Deputy Clerk and Grounds Manager planned to do this as part of the process of assets register for the year completing the 2024/25 AGAR.
Updating the register was expected to be straightforward as only one fixed asset (a tractor) had been purchased
in the year, and this would be recognised in the fixed assets register at purchase cost per the purchase invoice
(less any reclaimable VAT) as is standard.
Hellesdon Parish Council Internal Audit Report 2024/25 Page 17.
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3.6 / Bank and petty cash
Objective: To ensure that bank reconciliations are accurate and completed on a regular basis, and petty cash is appropriately used and monitored.
Testing conducted Findings Recommendations
Bank - we tested the year end Our testing confirmed 5 bank balances as per the nominal ledger had been fully No recommendations
bank reconciliations. reconciled by the Deputy Clerk back to month-end bank statements.
had been reconciled.
There were no unexplained balancing items at the year end. The year-end reconciliation was completed promptly
after year end.
Bank - we tested if bank Bank reconciliations were completed promptly by the Finance Officer (up to August 2024) and then the Deputy No recommendations
reconciliations were completed Clerk (September 2024 onwards) throughout the 2024/25 financial year.
promptly during the whole year.
and approved by the full Council, and this
approval was recorded in the official minutes.
Petty cash - we tested a sample Our six samples were picked from the petty cash book. We found that all six entries were supported by either a No recommendations
of payments made from petty valid receipt or a numbered refund slip whose value matched the petty cash book entry.
cash between April 2024 and
March 2025. The petty cash book is reconciled monthly as part of the bank reconciliation processes, and so we also checked
that each of our samples was included in the reconciliation for the relevant month all were included.
And, for each of our sampled month ends, we checked that the amount per the month end bank reconciliation
matched the written amount at month end in the written petty cash book. For all our samples, it did match, and
the written month-end amount in the petty cash book had been correctly summed.
Hellesdon Parish Council Internal Audit Report 2024/25 Page 18.
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3.7 / Wages
Objective: To ensure salaries are paid in accordance with Council approvals and that the PAYE and NIC requirements have been correctly applied.
Testing conducted Findings Recommendations
We discussed with the Deputy Responsibility for payroll sat with the (now retired) Finance Officer until September 2024, and the Deputy Clerk No recommendations
Clerk the ongoing payroll from October 2024 onwards. We discussed payroll matters, and we found that:
procedures.
The Deputy Clerk was not aware of any current problems relating to payroll, and there were no matters that
would require us to investigate further.
HPC is up to date with payments to HMRC, the Norfolk Local Government Pension Scheme (LGPS) and
the NEST Pension Scheme, and has been throughout the financial year ended 31 March 2025.
HPC is also up to date and has met all deadlines for submission of data - both for RTI payroll information to
HMRC, and pension data to the pension funds, including the SR71 forms required by the Norfolk LGPS.
Wages for all staff were paid via electronic bank transfer (and have been since June 2018), with no
problems arising from this. The payments are therefore covered by the banking controls which we
described in section 3.5 of this report.
We reviewed whether We noted that an HMRC-recognised cloud-based payroll software system (IRIS Staffology) is used by HPC No recommendations
processes were in place to alongside an IRIS HR software.
ensure correct employee
deductions and employer IRIS Staffology calculates the appropriate employer and employee NI deductions based on the employee's
contributions were made re earnings and other relevant factors, and automatically updates the NI contributions when new tax year rates or
National Insurance and changes are introduced. Staffology also allows manual adjustments to be made in relation to NICs for specific
pensions. employees in a particular pay-run or pay-runs. The Deputy Clerk confirmed that where necessary during the
2024/25 year, all manual adjustments to NIC deductions / contributions were made on Staffology.
In relation to employee / employer pension contributions, manual checks of the correctness of contributions were
performed by the Finance Officer (to September 2024) and Deputy Clerk (since October 2024) (and were also
carried out re NICs). And as the required data submissions were made to both the Norfolk LGPS and NEST
contributions.
We carried out a walkthrough Our walkthrough testing found: No recommendations
test in relation to a new
employee who joined in the The employee has a formal contract which is signed by the employee and also on behalf of HPC.
year They have been paid the correct amount in accordance with their joining date and pay scale point.
Employee deductions and employer contributions have been appropriately made for National Insurance
and pensions.
They were added to the IRIS Staffology payroll system by another member of staff (segregation of duties
were in place)
There were no matters arising to report from our testing.
Hellesdon Parish Council Internal Audit Report 2024/25 Page 19.
45
Appendix 1 Statement of responsibility
and for the prevention and detection of irregularities
and fraud. Internal audit work should not be seen as a substitute for internal responsibilities for the design and operation of these systems.
We endeavour to plan our work so that we have a reasonable expectation of detecting significant control weakness and, if detected, we shall carry out additional work directed
towards identification of consequent fraud or other irregularities. However, internal audit procedures alone, even when carried out with due professional care, do not guarantee
that fraud will be detected, and our examinations as internal auditors should not be relied upon to disclose all fraud or other irregularities which may exist.
The matters raised in this report are only those which came to our attention during our internal audit work and are not necessarily a comprehensive statement of all the
weaknesses that exist, or all of the improvements that may be required. Whilst every care has been taken to ensure that the information provided in this report is as accurate
as possible, based on the information provided and documentation reviewed, no complete guarantee or warranty can be given with regard to the advice and information contained
herein.
Our report is prepared solely for the use of the Council and senior management of Hellesdon Parish Council. Details may be made available to specified external agencies,
including external auditors, but otherwise the report should not be quoted or referred to in whole or in part without prior consent. No responsibility to any third party is accepted
as the report has not been prepared, and is not intended for any other purpose. Larking Gowen neither owes or accepts any duty to any other party and shall not be liable for
any loss, damage or expense of whatsoever nature which is caused by their reliance on our report.
©Larking Gowen LLP 2025. All rights reserved.
Larking Gowen LLP is registered to carry on audit work in the UK and Ireland by the Institute of Chartered Accountants in England and Wales. Details about our
audit registrations can be viewed at www.auditregister.org.uk under reference number C006357957.
Larking Gowen Registered Office is at: 1st Floor Prospect House, Rouen Road, Norwich, NR1 1RE
Hellesdon Parish Council Internal Audit Report 2024/25 Page 20.
46
Contact
T: 01603 624181 / 01473 833411
E giles.kerkham@larking-gowen.co.uk
E marc.cawthorne@larking-gowen.co.uk
larking-gowen.co.uk
@LarkingGowen
Larking Gowen LLP trading as Larking Gowen. Larking Gowen LLP is an Independent Member Firm of PrimeGlobal, a worldwide association of independent accounting firms.
47
Item 7: Standing orders
9. Motions for a meeting that require written notice to be given to the proper o icer
a) A motion shall relate to the responsibilities of the meeting for which it is tabled and in any
event shall relate to the performance of the Council’s statutory functions, powers and
obligations or an issue which specifically a ects the Council’s area or its residents.
b) No motion may be moved at a meeting unless it is on the agenda and the mover has given
written notice of its wording to the Proper O icer at least 10 clear days before the meeting.
Clear days do not include the day of the notice or the day of the meeting.
c) The Proper O icer may, before including a motion on the agenda received in accordance with
standing order 9(b), correct obvious grammatical or typographical errors in the wording of the
motion.
d) If the Proper O icer considers the wording of a motion received in accordance with standing
order 9(b) is not clear in meaning, the motion shall be rejected until the mover of the motion
resubmits it, so that it can be understood, in writing, to the Proper O icer at least 10 clear days
before the meeting.
e) If the wording or subject of a proposed motion is considered improper, the Proper O icer
shall consult with the chairman of the forthcoming meeting or, as the case may be, the
councillors who have convened the meeting, to consider whether the motion shall be included
in the agenda or rejected.
f) The decision of the Proper O icer as to whether or not to include the motion on the agenda
shall be final.
g) Motions received shall be recorded and numbered in the order that they are received.
h) Motions rejected shall be recorded with an explanation by the Proper O icer of the reason for
rejection.
48
This text was taken from the document automatically, so its layout may differ from the original and tables appear as plain text. If you need this document in another format, please contact the Parish Clerk.