Section 2 – Accounting Statements 2023/24 for

LONGSDON PARISH COUNCIL

		Year ending		Notes and guidance
		31 March 2023 £	31 March 2024 £	Please round all figures to nearest £1. Do not leave any boxes blank and report £0 or Nil balances. All figures must agree to underlying financial records.
1.	Balances brought forward	7,843	9,012	Total balances and reserves at the beginning of the year as recorded in the financial records. Value must agree to Box 7 of previous year
2.	(+) Precept or Rates and Levies	5,000	5,000	Total amount of precept (or for IDBs rates and levies) received or receivable in the year. Exclude any grants received.
3.	(+) Total other receipts	443	643	Total income or receipts as recorded in the cashbook less the precept or rates/levies received (line 2). Include any grants received.
4.	(-) Staff costs	1,590	1,590	Total expenditure or payments made to and on behalf of all employees. Include gross salaries and wages, employers NI contributions, employers pension contributions, gratuities and severance payments.
5.	(-) Loan interest/capital repayments	0	0	Total expenditure or payments of capital and interest made during the year on the authority’s borrowings (if any).
6.	(-) All other payments	2,683	4,399	Total expenditure or payments as recorded in the cashbook less staff costs (line 4) and loan interest/capital repayments (line 5).
7.	(=) Balances carried forward	9,012	8,666	Total balances and reserves at the end of the year. Must equal (1+2+3) - (4+5+6).

8.	Total value of cash and short term investments	9,012	8,666	The sum of all current and deposit bank accounts, cash holdings and short term investments held as at 31 March – To agree with bank reconciliation.
9.	Total fixed assets plus long term investments and assets	18,064	19,390	The value of all the property the authority owns – it is made up of all its fixed assets and long term investments as at 31 March.
10.	Total borrowings	0	0	The outstanding capital balance as at 31 March of all loans from third parties (including PWLB).

For Local Councils Only		Yes	No	N/A
11a.	Disclosure note re Trust funds (including charitable)				The Council as a body corporate acts as sole trustee for and is responsible for managing Trust funds or assets.
11b.	Disclosure note re Trust funds (including charitable)			ü	The figures in the accounting statements above do not include any Trust transactions.

I certify that for the year ended 31 March 2024 the Accounting Statements in this Annual Governance and Accountability 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 present fairly the financial position of this authority. Signed by Responsible Financial Officer before being presented to the authority for approval

Date	11/07/2024

I confirm that these Accounting Statements were approved by this authority on this date:

11/07/2024

as recorded in minute reference:

49/24 (b)

Signed by Chairman of the meeting where the Accounting Statements were approved

Annual Governance and Accountability Return 2023/24 Part 2
Local Councils, Internal Drainage Boards and other Smaller Authorities

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Annual Internal Audit Report 2023/24

LONGSDON PARISH COUNCIL

www.longsdonpc.org.uk

During the financial year ended 31 March 2024, 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 2023/24 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		Yes	No*	Not covered**
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 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.			N/A
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.			N/A
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 2022/23, it met the exemption criteria and correctly declared itself exempt. (If the authority had a limited assurance review of its 2022/23 AGAR tick “not covered”)	✓
L.	The authority publishes information on a website/webpage, up to date at the time of the internal audit, in accordance with the Transparency code for smaller authorities.	✓
M.	In the year covered by this AGAR, the authority correctly provided for a period for the exercise of public rights as required by the Accounts and Audit Regulations (during the 2023-24 AGAR period, were public rights in relation to the 2022-23 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 2022/23 AGAR (see AGAR Page 1 Guidance Notes).	✓

O.	(For local councils only)	Yes	No*	Not applicable
O.	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
30/05/2024	DOROTHY MARIAN CORBISHLEY

Signature of person who
carried out the internal audit

DOROTHY MARIAN CORBISHLEY

Date

30/05/2024

*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 2023/24 Part 2 Page 4 of 6
Local Councils, Internal Drainage Boards and other Smaller Authorities

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LONGSDON PARISH COUNCIL

Income and Expenditure for the year ending 31^st. March 2024.

Starting Year		Item Description	Ending Year
2022/2023		INCOME	2023/2024
	£			£
	5,000.00	Precept.		5,000.00
	400.00	Staffordshire Moorlands DC Lengthsman Scheme.		400.00
		District Councillor Grant.		150.00
	42.81	V.A.T. Refund.		93.40
	5,442.81			5,643.40

		EXPENDITURE.

	2,260.58	General Admin.		2,303.67
	1,050.00	Agency Services.		1,170.00
	70.00	Audit Fees.		35.00
	240.00	S. 137 Payments. ( Flower tub planting )		145.00
	175.00	Room Hire.		150.00
	337.50	New Oak Rails & Plaque for Sutherland Road Seat		-
	-	Materials for Poppies.		32.10
	47.50	New Defibrillator Pads & Battery		340.83
	-	Memorial Seat & Fixing.		1,461.20
	93.40	V. A. T.		351.23
	4,273.98			5,989.03


2022/2023		GENERAL FUND.	2023/2024
	£			£
	7,843.04	Current Account as at 1st. April 2023.		9,011.87
	5,442.81	Total Income.		5,643.40
	4,273.98	Less Total Expenditure.		5,989.03
	£9,011.87	Balance as at 31st. March 2024	£8.666.24

	Supported by:-

	Current Account.	Balance as at 31st. March 2024.	£8,666.24

	Notes.

	Payments made under Section 137.

		Planting of Village Flower Tubs	145.00
		Memorial Seat & Fixing.	1,461.20

Details: Category: Finance; Last Updated: 15 June 2025; Hits: 3881

Finance Statements 2020

The Parish Council is a publicly accountable body and its financial position should be open to public scrutiny.

Statement of Account for End of Financial Year to March 2020 and scanned document for March 2020

Annual Return Accounting Statement for End of Financial Year March 2020 and scanned document for March 2020

Bank Reconciliation for End of Financial Year to March 2020 and scanned document for March 2020

Significant Variances for End of Financial Year to March 2020 and scanned document for March 2020

Certificate of Audit Exemption - Certificate of Exemption 2019-20

Details: Category: Finance; Last Updated: 23 November 2023; Hits: 4729

Annual Internal Audit Report 2022/23

LONGSDON PARISH COUNCIL

www.longsdonpc.org.uk

During the financial year ended 31 March 2023, 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 2022/23 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		Yes	No*	Not covered**
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 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.			N/A
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 2021/22, it met the exemption criteria and correctly declared itself exempt. (If the authority had a limited assurance review of its 2021/22 AGAR tick “not covered”)	✓
L.	The authority publishes information on a website/webpage, up to date at the time of the internal audit, in accordance with the Transparency code for smaller authorities.	✓
M.	In the year covered by this AGAR, the authority correctly provided for a period for the exercise of public rights as required by the Accounts and Audit Regulations (during the 2022-23 AGAR period, were public rights in relation to the 2021-22 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 2021/22 AGAR (see AGAR Page 1 Guidance Notes).	✓

O.	(For local councils only)	Yes	No*	Not applicable
O.	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
15/06/2023	D. M. CORBISHLEY

Signature of person who
carried out the internal audit

D M Corbishley

Date

15/06/2023

*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).

Annual Governance and Accountability Return 2022/23 Part 2 Page 4 of 6
Local Councils, Internal Drainage Boards and other Smaller Authorities

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