Annual IA report & accounting statements & governance statement for EA
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Annual Internal Audit Report 2025/26
Hellesdon Parish Council
www.hellesdon-pc.gov.uk
During the financial year ended 31 March 2026, 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 2025/26 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.
Internal control objective
A. 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 v
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 Vv
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. Cash payments were properly supported by receipts, all 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. v
I: Periodic’bank account reconciliations were properly carried out during the year. v
J. Accounting statements preparéd 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 v
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 2024/25, it met the
exemption criteria and correctly declared itself exempt. (/f the authority had a limited assurance Vv
review of its 2024/25 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 fora period for the exercise of
public rights as required by the Accounts and Audit Regulations (during the 2025/26 AGAR period, v
were public rights in relation to the 2024-25 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 2024/25 AGAR Vv
(see AGAR Page 1 Guidance Notes).
O. The authority has complied with laws, regulations & proper practices relating to digital and data v
compliance.
Yes No _ Notapplicable
P. (For local councils only) |
Trust funds (including charitable) — The council met its responsibilities as a trustee.
For any other risk areas identified by this authority adequate controls existed (list any other risk areas on separate sheets if needed).
Date(s) internal audit undertaken Name of person who carried out the internal audit
10/12/2025 11/12/2025 13/05/2026 Giles Kerkham, LARKING GOWEN LLP
carried out the internal audit ew ant Gove~ Li? Date peiieoze Signature of person who A
*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 it is 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 2025/26 Form 3 Page 3 of 6 Local Councils, Internal Drainage Boards and other Smaller Authorities Section 1 —- Annual Governance Statement 2025/26
We acknowledge as the members of:
Hellesdon Parish Council
our responsibility for ensuring that there is a sound system of internal control, including arrangements for
the preparation of the Accounting Statements. We confirm, to the best of our knowledge and belief, with
respect to the Accounting Statements for the year en ded 31 March 2026, that:
4. We have put in place arrangements for effective financial prepared its accounting statements in accordance
management during the year, and for the preparation of V | with the Accounts and Audit Regulations.
the accounting statements.
2. We maintained an adequate system of internal control made proper arrangements and accepted responsibility
including measures designed to prevent and detect fraud v | for safeguarding the public money and resources in
and corruption and reviewed its effectiveness. its charge.
3. We have assured ourselves that there are no matters has only done what it has the legal power to do and has
of actual or potential non-compliance with laws, complied with Proper Practices in doing so.
regulations and Proper Practices that could have a v
significant financial effect 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 V _| 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 vy | 19088 and dealt with them properly.
risks, including the introduction of internal controls and/or
external insurance cover where required.
6. We maintained throughout the year an adequate and arranged fora competent person, independent of the financial
effective system.of internal audit of the accounting v controls and procedures, to give an objective view on whether
I" records and coitrol systems. internal controls meet the needs of this smaller authority.
7. We took appropriate action on all matters raised Vv responded to matters brought to its attention by internal and
in reports from internal and extefnal audit. external audit.
8. 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 v 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
trustee we discharged our accountability trust or trusts.
responsibilities for the fund(s)/assets, including
financial reporting and, if required, independent v
examination or audit.
10. We have put in place arrangements for the effective IT has made suitable arrangements for its IT and data
and data management in accordance with proper v management and has complied with proper practices in
practices during the year under review. doing so.
*Please provide explanations to the external auditor on a separate sheet for each ‘No’ response and describe
how the authority will address the weaknesses identified. |. These sheets must be published with the Annual
Governance Statement.
This Annual Governance Statement was approved at a Signed by the Chair and Clerk of the meeting meeting of the authority on: approval was given:
23/06/2026
and recorded as minute reference: Chair
5 b/c Clerk
www.hellesdon-pc.gov.uk
Annual Governance and Accountability Return 2025/26 Form 3 Page 4 of 6
Local Councils, Internal Drainage Boards and other Smaller Authorities*
Section 2 —- Accounting Statements 2025/26 for
Hellesdon Parish Couneil
Notes and guidance
Please round all figures to nearest £1. Do not leave any
boxes blank report £0 or Nil balances. All figures
must agree to underlying financial re
1. Balances brought Total balances and reserves at the beginning of the year
forward 763,795 829,958] 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 598,827 634,036] received or receivable in the year. Exclude any grants
received.
3. (+) Total other receipts Total income or receipts as recorded in the cashbook less
203,235 194,728} 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,
388,621 364,678 employers NI contributions, employers pension
contributions, gratuities and severance payments.
5. (-) Loan interest/capital Total expenditure or payments of capital and interest
repayments 46,752 30,493] made during the year on the authority's borrowings (if any).
6. (-) All other payments. Total expenditure or payments as recorded in the cash-
300,526 306,263) 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.
forward 829,958 957,288} must 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 831,281 967,514) holdings and short term investments held as at 31 March -
. i 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 4,729,476 4,607,680 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
628,807 601,294} from third parties (including PWLB).
For Local Councils Only
11 Do the figures in the For guidance refer to the Practitioners’ Guide sections 2.31 to 2.33. accounting statements above exclude any trust transactions?
| certify that for the year ended 31 March 2026 the Accounting | confirm that these Accounting Statements were
Statements in this Annual Governance and Accountability approved by this authority on this date:
Return have been prepared on either a receipts and payments
or income and expenditure basis following the guidance in
Governance and Accountability for Smaller Authorities - a
13( 61 10
Practitioners’ Guide to Proper Practices and present fairly
the financial position of this authority. as recorded in minute reference:
presented to theCYL
Signed by Responsible Financial Officer before being
5 bUG
Signed by Chair of the meeting wh fhe Accounting
Statements
Date 23 / 6l Dove Annual Governance and Accountability Return 2025/26 Form 3 Page 5 of 6 Local Councils, Internal Drainage Boards and other Smaller Authorities*
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