Annual accounts

The annual publication and independent external audit of the Statement of Accounts is an important part of demonstrating how the Council uses public money. There are a number of documents that are relevant to the production and audit of the Annual Accounts detailed below.

Statement of Accounts

At the end of every financial year, we are required to produce an Annual Statement of Accounts that sets out our financial position for that period.

The accounts are prepared in accordance with all relevant prescribed guidance, Codes of Practice and Reporting Standards. Each account contains an explanatory note covering the purpose of the account and more detailed notes explaining key items.

The audited Statement of Accounts for 2023-24 have been published and can be found under 'Downloads'.

Notice of Public Rights

At the end of every financial year, for a specific period, the Council's accounts are available to the public for inspection and/or copying. The public may also exercise their right to question the external auditor on matters contained within the Statement of Accounts. 

In accordance with the Accounts and Audit Regulations 2015, a Notice of Public Rights , and subsequent amendments, the Council should publish its draft annual Statement of Accounts and Annual Governance Statement by 30 June, which commences the period for the Exercise of Public Rights.

The publication of the accounts for the period to 31 March 2025 will be delayed from 30 June 2025 to 31 July 2025, at the latest, due to resource issues at the Council and the importance of publishing accounts that meet the high, professional standards set in the past.

This notice is to inform that there will therefore be a delay in the commencement to the period for the Exercise of Public Rights.

Once the draft Statement of Accounts for the year ended 31 March 2025 is published on the Council's website, notice of the 30-day public inspection period, in accordance with the Regulations above, will be made on the Council's website.

Audit Findings Report

Our external auditors are required to give an opinion on whether the financial statements present fairly the financial position of the council, including income and expenditure for the year. The work on this element of the audit for the Statement of Accounts 2023-24 has been completed.

These reports can be found under 'Downloads' in relation to audited financial statements.

Annual Audit Report / Letter

Our external auditors produce an annual report for members summarising their conclusions from reviews undertaken during the year and the audit of the Statement of Accounts. For 2019/20 and earlier years, this was presented in the form of a letter, which can be found under 'Downloads'.

The value for money work undertaken as part of the audit for 2023/24 has now been concluded. The Annual Audit Report 2023-24 and an Audit Completion Notice can be found under 'Downloads'. 

Auditor Appointment

In accordance with the Local Audit and Accountability Act 2014, St Helens Borough Council confirms that it has appointed Grant Thornton as its Auditor, for the period 1 April 2023 to 31 March 2028, following advice regarding the selection and appointment received from the Public Sector Audit Appointments organisation.