Notice of conclusion of audit for website

3

Hellesdon Parish Council

Notice of conclusion of audit
Annual Governance & Accountability Return for the year ended 31 March 2026

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
March 2026 has been completed and the accounts have been published. the AGAR must be published by 30
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)  Jonathan Hall, Parish Clerk, Hellesdon Parish Council, Diamond            (a) Insert the name, position and
     Jubilee Lodge, Wood View Rd Hellesdon Norwich NR6 5QB                              address of the person to whom
                                                                                        local government electors should
                                                                                        apply to inspect the AGAR
     (b) Monday to Friday 9.30am to 4pm

(b) Insert the hours during which
3. Copies will be provided to any local government elector of the area on inspection rights may be
exercised
payment of £2 for each copy of the Annual Governance &
Accountability Return.
(c) Insert a reasonable sum for
copying costs

Announcement made by (d): Jonathan Hall Parish Clerk &
Responsible Financial Officer
(d) Insert the name and position of
Date of announcement: (e) 30 September 2026 person placing the notice

(e) Insert the date of placing of the
notice

www.pkf-l.com
Section 3 – External Auditor’s Report and Certificate 2025/26
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 2026; 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 2025/26
Except for the matters reported below, 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.

The AGAR was not accurately completed before submission for review. Please ensure that amendments are corrected in the prior year
comparatives when completing next year’s AGAR:

• The smaller authority has confirmed that the response to Section 2, Box 11 is incorrect and should be ‘yes’.

• Information received from the smaller authority indicates that Section 2 Box 9 is incorrect for the prior year and current year. The
council have confirmed they will conduct a detailed audit of all assets with a view to be possibly reinstate the asset register figure for
the AGAR 2026/2027

• The smaller authority has confirmed that Section 2, Box 3 incorrectly included a movement to reserves. Section 2 Boxes 3 and 7 for
the current year should read £192,608 and £955,168, respectively.

Other matters not affecting our opinion which we draw to the attention of the authority:

The smaller authority has confirmed that it has not complied with the governance Assertions in Section 1, Boxes 1, 2, 4, 5 and 10, and it has
provided the appointed auditor with an adequate explanation for non-compliance and details of the actions necessary to address weaknesses
identified. This is consistent with the Internal Auditor’s response to Internal Control Objectives A, B, C, E, F, H, J, L & O.

The smaller authority has not been able to provide evidence of the consideration of the independence of the internal auditor upon appointment
as the records are no longer available. In accordance with the Practitioner’s Guide Paragraph 4.11 it is considered best practice to review the
independence of the internal auditor on an annual basis.

3 External auditor certificate 2025/26
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 2026.

External Auditor Name

PKF LITTLEJOHN LLP

External Auditor Signature Date 29/09/2026

Annual Governance and Accountability Return 2025/26 Form 3 Page 6 of 6
Local Councils, Internal Drainage Boards and other Smaller Authorities*