Notice of conclusion of audit 2024_25 FULL
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Hellesdon Parish Council
Notice of conclusion of audit
Annual Governance & Accountability Return for the year ended 31 March 2025
Sections 20(2) and 25 of the Local Audit and Accountability Act 2014
Section 16 of the Accounts and Audit Regulations 2015 (SI 2015/234)
Notes
1. The audit of accounts for Hellesdon Parish Council
for the year ended 31 This notice and Sections 1, 2&3 of
the AGAR must be published by 30
March 2025 has been completed and the accounts have been published.
‘September. This must include
publication on the smaller
authority's website. The smaller
authority must decide how long to
publish the Notice for; the AGAR and
external auditor report must be
publicly available for 5 years.
2. The Annual Governance & Accountability Return including the auditor’s
certificate and opinion is available for inspection and copying by any local
government elector of the area of Hellesdon Parish Council on
application to:
a) Hara, clark Pet a clerk (a) Insert the name, position and
pec en counil abce , Diane, ‘address of the person to whom,
local government electors should
i apply to inspect the AGAR
LlalleSdna
(bo) 69:2
wn be Ih oo Monks to Fide {(b) Insert the hours during which
inspection rights may be
exercised
3. Copies will be provided to any local government elector of the area on (e) Insert a reasonable sum for
payment of £2-/0 (c) for each copy of the Annual Governance & copying costs
Accountability Return.
Announcement made by: (d) Hers clotk Defeby clock (d) Insert the name and position of
person placing the notice
Date of announcement: (e) 02 he ocd S Insert the date of placing of the
notice
www.pkf-Lcom
Section 1 - Annual Governance Statement 2024/25
We acknowledge as the members of:
Hellesdon Parish Council
hat this authority:
1. We have put in place arrangements for effective financial prepared its accounting statements in accordance management during the year, and for the preparation of with the Accounts and Audit Regulations.
SY . We maintained an adequate system of internal control made proper arrangements and accepted responsibility including measures designed to prevent and detect fraud for safeguarding the public money and resources in and corruption and reviewed its effectiveness. its charge.
be We took all reasonable steps to assure ourselves has only done what it has the legal power to do and has that there are no matters of actual or potential complied with Proper Practices in doing so.
Practices that could have a significant financial effect VJ
non-compliance with laws, regulations and Proper
on the ability of this authority to conduct its
business or manage its finances.
4. We provided proper opportunity during the year for during the year gave all persons interested the opportunity to the exercise of electors’ rights in accordance with the inspect and ask questions about this authority's accounts. requirements of the Accounts and Audit Regulations.
5. We carried out an assessment of the risks facing this considered and documented the financial and other risks it authority and took appropriate steps to manage those faces and dealt with them properly. risks, including the introduction of internal controls and/or external insurance cover where required.
2 We maintained throughout the year an adequate and arranged for a competent person, independent of the financial effective system of internal audit of the accounting controls and procedures, to give an objective view on whether records and control systems internal controls meet the needs of this smaller authority.
a We took appropriate action on all matters raised responded to matters brought to its attention by internal and in reports from internal and external audit. external audit
We considered whether any litigation, liabilities or disclosed everything it should have about its business activity commitments, events or transactions, occurring either during the year including events taking place after the year during or after the year-end, have a financial impact on end if relevant. this authority and, where appropriate, have included them in the accounting statements.
9. (For local councils only) Trust funds including has met all ofits responsibilities where as a body
charitable. In our capacity as the sole managing corporate it is a sole managing trustee of a local trust
trustee we discharged our accountability or trusts.
responsibilities for the fund(s)/assets, including
financial reporting and, if required, independent
examination or audit.
*For any statement to which the response is ‘no’, an explanation must be published
This Annual Governance Statement was approved at a Signed by the Chair and Clerk of the meeting wher meeting of the authority on: approval was given:
24/ 06/202
Chair
and recorded as minute reference:
Ae Clerk Information required by the Transparency Code (not part of the Annual Governance Statement) The authority website/webpage is up to date and the information required by the Transparency Code has been published. z
https://hellesdon-pc.gov.uk/
Annual Governance and Accountability Return 2024/25 Form 2 Page 5 of 6
Local Councils, Internal Drainage Boards and other Smaller Authorities
Section 2 — Accounting Statements 2024/25 for
Hellesdon Parish Council
Year ending
ound all figures to nearest
£1. Do not leave any
lank
and report £0 or Nil balances. All figures must
agree to underlying financial records.
1. Balances brought Total balances and reserves at the beginning of the year
forward 696,109 763,795] as recorded in the financial records. Value must agree to
Box 7 of previous year.
2. (+) Precept or Rates and Total amount of precept (or for IDBs rates and levies)
Levies 561,227 598,827] received or receivable in the year. Exclude any grants
received.
3. (+) Total other receipts Total income or receipts as recorded in the cashbook less
307,218 203,235] the precept or rates/levies received (line 2). Include any
grants received.
4. (-) Staff costs Total expenditure or payments made to and on behalf
of all employees. Include gross salaries and wages,
366,312 388,621 employers NI contributions, employers pension
contributions, gratuities and severance payments.
5. (-) Loan interest/capital Total expenditure or payments of capital and interest repayments 43,095 46,752] made during the year on the authority's borrowings (if any).
6. (-) All other payments Total expenditure or payments as recorded in the cash-
391,352 300,526} book less staff costs (line 4) and loan interest/capital
repayments (line 5).
7. (=) Balances carried Total balances and reserves at the end of the year. Must forward 763,795 829,958} equal (1+2+3) - (4+5+6).
8. Total value of cash and The sum of all current and deposit bank accounts, cash
short term investments 746,396 831,281] holdings and short term investments held as at 31 March —
To agree with bank reconciliation.
9. Total fixed assets plus The value of all the property the authority owns — it is made long term investments 4,722,556 4,729,476] up of all its fixed assets and long term investments as at and assets 31 March.
10. Total borrowings The outstanding capital balance as at 31 March of all loans
655,598 628,807] from third parties (including PWLB).
For Local Councils Only
11a. Disclosure note re Trust funds y, The Council, as a body corporate, acts as sole trustee and
(including charitable) is responsible for managing Trust funds or assets.
11b. Disclosure note re Trust funds Y The figures in the accounting statements above
(including charitable) exclude any Trust transactions.
| certify that for the year ended 31 March 2025 the Accounting | confirm that these Accounting Statements were Statements in this Annual Governance and Accountability approved by this authority on this date:
24/06 Jz o2t
Return have been prepared on either a receipts and
payments or income and expenditure basis following the
guidance in Governance and Accountability for Smaller
Authorities — a Practitioners’ Guide to Proper Practices and
as recorded in minute reference:
present fairly the financial position of this authority.
Signed by Responsible Financi. icer before being 4b
presented to the autho:
Signed by Chair of the meeting where the,
Accounting Statements were approvy
Date
Ch Job [202.5
Annual Governance and Accountability Return 2024/25 Form 2 Page 6 of 6 Local Councils, Internal Drainage Boards and other Smaller Authorities Section 3 – External Auditor’s Report and Certificate 2024/25 In respect of HELLESDON PARISH COUNCIL – NO0213 ow
1 Respective responsibilities of the auditor and the authority
Our responsibility as auditors to complete a limited assurance review is set out by the National Audit Office (NAO). A
limited assurance review is not a full statutory audit, it does not constitute an audit carried out in accordance with
International Standards on Auditing (UK & Ireland) and hence it does not provide the same level of assurance that such an
audit would. The UK Government has determined that a lower level of assurance than that provided by a full statutory audit
is appropriate for those local public bodies with the lowest levels of spending.
Under a limited assurance review, the auditor is responsible for reviewing Sections 1 and 2 of the Annual Governance and
Accountability Return in accordance with NAO Auditor Guidance Note 02 (AGN 02) as issued by the NAO on behalf of the
Comptroller and Auditor General. AGN 02 is available from the NAO website – https://www.nao.org.uk/code-audit-
practice/guidance-and-information-for-auditors/
This authority is responsible for ensuring that its financial management is adequate and effective and that it has a sound
system of internal control. The authority prepares an Annual Governance and Accountability Return in accordance with
Proper Practices which:
• summarises the accounting records for the year ended 31 March 2025; and
• confirms and provides assurance on those matters that are relevant to our duties and responsibilities as external auditors.
2 External auditor’s limited assurance opinion 2024/25
On the basis of our review of Sections 1 and 2 of the Annual Governance and Accountability Return (AGAR), in our opinion the information in
Sections 1 and 2 of the AGAR is in accordance with Proper Practices and no other matters have come to our attention giving cause for concern that
relevant legislation and regulatory requirements have not been met.
Other matters not affecting our opinion which we draw to the attention of the authority:
We note that the smaller authority did not comply with Regulation 15 of the Accounts and Audit Regulations 2015 as it failed to make proper
provision during the year 2025/26 for the exercise of public rights, since the approval date was after the start of the period for the exercise of
public rights. As a result, the smaller authority must answer ‘No’ to Assertion 4 of the Annual Governance Statement for 2025/26 and ensure
that it makes proper provision for the exercise of public rights during 2026/27.
In the completion of their detailed internal audit report, the internal auditor has drawn attention to weaknesses in relation to updating
information on the smaller authority’s website and staff training and made some recommendations. The smaller authority must ensure that
action is taken to address these areas of weakness in a timely manner.
3 External auditor certificate 2024/25
We certify that we have completed our review of Sections 1 and 2 of the Annual Governance and Accountability
Return, and discharged our responsibilities under the Local Audit and Accountability Act 2014, for the year ended 31
March 2025.
External Auditor Name
PKF LITTLEJOHN LLP
External Auditor Signature Date 18/09/2025
Annual Governance and Accountability Return 2024/25 Form 3 Page 6 of 6
Local Councils, Internal Drainage Boards and other Smaller Authorities*
Annual Internal Audit Report 2024/25
Hellesdon Parish Council
www.hellesdon-pc.gov.uk
During the financial year ended 31 March 2025, this authority's internal auditor acting independently and on the
basis of an assessment of risk, carried out a selective assessment of compliance with the relevant procedures and
controls in operation and obtained appropriate evidence from the authority.
The internal audit for 2024/25 has been carried out in accordance with this authority's needs and planned coverage.
On the basis of the findings in the areas examined, the internal audit conclusions are summarised in this table. Set
out below are the objectives of internal control and alongside are the internal audit conclusions on whether, in all
significant respects, the control objectives were being achieved throughout the financial year to a standard adequate
to meet the needs of this authority.
> . Appropriate accounting records have been properly kept throughout the financial year.
B. This authority complied with its financial regulations, payments were supported by invoices, all
expenditure was approved and VAT was appropriately accounted for.
C. This authority assessed the significant risks to achieving its objectives and reviewed the adequacy
of arrangements to manage these.
D. The precept or rates requirement resulted from an adequate budgetary process; progress against
the budget was regularly monitored; and reserves were appropriate.
E. Expected income was fully received, based on correct prices, properly recorded and promptly
banked; and VAT was appropriately accounted for.
F. Petty cash payments were properly supported by receipts, all petty cash expenditure was approved
and VAT appropriately accounted for.
G. Salaries to employees and allowances to members were paid in accordance with this authority's
approvals, and PAYE and NI requirements were properly applied.
H. Asset and investments registers were complete and accurate and properly maintained.
I. Periodic bank account reconciliations were properly carried out during the year.
J. Accounting statements prepared during the year were prepared on the correct accounting basis (receipts
and payments or income and expenditure), agreed to the cash book, supported by an adequate audit
trail from underlying records and where appropriate debtors and creditors were properly recorded.
K. If the authority certified itself as exempt from a limited assurance review in 2023/24, it met the
exemption criteria and correctly declared itself exempt. (/f the authority had a limited assurance v
review of its 2023/24 AGAR tick “not covered”)
L. The authority published the required information on a website/webpage up to date at the time of the
internal audit in accordance with the relevant legislation.
M. In the year covered by this AGAR, the authority correctly provided for a period for the exercise of I
public rights as required by the Accounts and Audit Regulations (during the 2024-25 AGAR period, Vv |
were public rights in relation to the 2023-24 AGAR evidenced by a notice on the website and/or
authority approved minutes confirming the dates set).
N. The authority has complied with the publication requirements for 2023/24 AGAR
(see AGAR Page 1 Guidance Notes).
O. (For local councils only) Yes_| _No_|Notapplicable
Trust funds (including charitable) — The council met its responsibilities as a trustee. | | | 4
For any other risk areas identified by this authority adequate controls existed (list any other risk areas on separate sheets if needed).
Date(s) internal audit undertaken Name of person who carried out the internal audit
16/12/2024 06/05/2025 07/05/2025 Giles Kerkham, LARKING GOWEN LLP
Signature of person who -
carried out the internal
audit hole, G ewe Lf Date 21/05/2025
*If the response is ‘no’ please state the implications and action being taken to address any weakness in control
identified (add separate sheets if needed).
**Note: If the response is ‘not covered’ please state when the most recent internal audit work was done in this area and when itis
next planned; or, if coverage is not required, the annual internal audit report must explain why not (add separate sheets if needed).
Annual Governance and Accountability Return 2024/25 Form 3 Page 3 of 6
Local Councils, Internal Drainage Boards and other Smaller Authorities
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