Parish Council Accounts

Documents are PDFs and will open in a separate window. If you are unable to access the content of the document, please contact the Clerk to request a different format.

Transparency code for smaller authorities 2014

Department for Communities and Local Government (DCLG) Policy:   The transparency code will represent a substitute for external audit for parish councils with an annual turnover not exceeding £25,000.  It is the Government’s desire to place more power into citizens’ hands to increase democratic accountability and to hold local public bodies to account. Under the new framework smaller authorities, including parish councils with an annual turnover not exceeding £25,000, will be exempt from routine external audit from 2016/17. Turnover is defined as the higher of an authority’s gross income for the year and its gross expenditure for the year. In place of routine audit, these smaller authorities must comply with new transparency requirements as laid out in the Transparency Code . This will enable local electors and ratepayers to access relevant information about the authorities’ accounts and governance.

Since 2014/15 Luxulyan Parish Council's turnover has exceeded £25K.  Since the Code's implementation, the Council has resolved to comply with the Transparency Code voluntarily.

Parish Councils with a turnover below £250K may use 'receipts and payments' bookkeeping, as opposed to 'income and expenditure' accounting. 

The appointed external auditor for Cornwall from 2022-23 to 2026-2027 will be BDO LLP.

Postal address until November 2024
BDO (Southampton), 5 Temple Square, Temple Street, Liverpool L2 5RH

Their contact details are:
    BDO LLP
    Basepoint Business Centre
    Andersons Road
    Southampton SO14 5FE
Email:councilaudits@bdo.co.uk

Financial Year 2024/25

NB: When each of these documents is ready the link will appear in green.

2024-25 Budget & Precept PDF & Excel format 

Financial Year 2023/24

NB: When each of these documents is ready the link will appear in green.

NOTICE of conclusion of audit for 2023/24

NOTICE of Period for the Exercise of Public Rights, in accordance with the Accounts and Audit Regulations 2015 and Local Audit and Accountability Act 2014: 19 June 2024 — 30 July 2024.

Name and address of the External Auditor: see BDO LLP contact details above

2023-24 AGAR, Internal Audit – signed

2023-24 AGAR, Section 1 – signed

2023-24 AGAR, Section 2 – signed

2023-24 AGAR, Section 3 – AUDITED

2023-24 AGAR, All sections unsigned

Bank Reconciliation

Explanation of Variances

Explanation of Reserves

Parish Council’s Year-end Financial Report 2023-24

2023-24 Budget v. Payments — Year End

2023-24 Payments for the financial year

2023-24 Budget & Precept PDF & Excel format 

Financial Year 2022/23

NOTICE of conclusion of audit for 2022/23

NOTICE of Period for the Exercise of Public Rights, in accordance with the Accounts and Audit Regulations 2015 and Local Audit and Accountability Act 2014: Monday, 12 June 2023 to Friday, 21 June 2023.

Name and address of the External Auditor:
BDO LLP
Arcadia House
Maritime Walk
Ocean Village
Southampton SO14 3TL
Email:councilaudits@bdo.co.uk
Tel.: 023 8088 1700

2022/23 AGAR, Internal Audit – signed

2022/23 AGAR, Section 1 – signed

2022/23 AGAR, Section 2 – signed

2022/23 AGAR, Section 3 – AUDITED

2022/23 AGAR, All sections unsigned

Bank Reconciliation

Explanation of Variances – none required

Explanation of Reserves

Parish Council’s Year-end Financial Report 2022/23

2022-23 Budget v. Payments — Year End

2022-23 Payments for the financial year

2022-23 Budget & Precept PDF & Excel format 

Financial Year 2021/22

NOTICE of conclusion of audit for 2021/22

NOTICE of Period for the Exercise of Public Rights, in accordance with the Accounts and Audit Regulations 2015 and Local Audit and Accountability Act 2014: Monday 1 July 2022 to Friday 11 August 2022

Name and address of the External Auditor:
PKF Littlejohn LLP (Ref: SBA Team)
15 Westferry Circus
Canary Wharf
London E14 4HD
email: sba@pkf-littlejohn.com

2021/22 AGAR, Internal Audit – signed

2021/22 AGAR, Section 1 – signed

2021/22 AGAR, Section 2 – signed

2021/22 AGAR, Section 3 – AUDITED

2021/22 AGAR, All sections unsigned

Bank Reconciliation

Explanation of Variances

Explanation of Reserves

Parish Council’s Year-end Financial Report 2021/22

2021-22 Budget v. Payments — Year End

2021-22 Payments for the financial year

2021/22 Budget & Precept PDF & Excel format 

Financial Year 2020/21

NOTICE of conclusion of audit for 2020-21

NOTICE of Period for the Exercise of Public Rights, in accordance with the Accounts and Audit Regulations 2015 and Local Audit and Accountability Act 2014: Monday 14 June 2021 to Friday 23 July 2021

Name and address of the External Auditor:
PKF Littlejohn LLP (Ref: SBA Team)
15 Westferry Circus
Canary Wharf
London E14 4HD
email: sba@pkf-littlejohn.com

2020-21 AGAR, Internal Audit – signed 

2020-21 AGAR, Section 1 – signed

2020-21 AGAR, Section 2 – signed

2020-21 AGAR, Section 3 – AUDITED 

2020-21 AGAR, All sections unsigned

Bank Reconciliation

Explanation of Variances

Explanation of Reserves

Parish Council’s Year-end Financial Report 2020-21

20-21 Budget v. Payments — Year End

20-21 Payments for the financial year 

2020-21 Budget & Precept PDF & Excel format 

Financial Year 2019/20

Annual Governance and Accountability Return 2019-20 Addendum – Coronavirus Emergency Regulation changes

NOTICE of conclusion of audit for 2019-20   

NOTICE of Period for the Exercise of Public Rights, in accordance with the Accounts and Audit Regulations 2015 and Local Audit and Accountability Act 2014: Monday 20 July 2020 to Friday 28 August 2020

Name and address of the External Auditor:
     PKF Littlejohn LLP (Ref: SBA Team)
     15 Westferry Circus
     Canary Wharf
     London E14 4HD
email: sba@pkf-littlejohn.com

2019-20 AGAR, Section 1 – signed

2019-20 AGAR, Section 2 – signed 

2019-20 AGAR, Section 3 – AUDITED 

2019-20 AGAR, All sections unsigned 

Bank Reconciliation

Explanation of Variances

Explanation of Reserves 

Parish Council’s Year-end Financial Report 2019-20

19-20 Payments for the financial year

19-20 Budget v. Payments — Year End

Financial Year 2018/19
NOTICE of conclusion of audit for 2018-19

NOTICE of Period for the Exercise of Public Rights, in accordance with the Accounts and Audit Regulations 2015 and Local Audit and Accountability Act 2014: Monday 17 June 2019 to Friday 26 July 2019

Name and address of the External Auditor:
     PKF Littlejohn LLP (Ref: SBA Team)
     15 Westferry Circus
     Canary Wharf
     London E14 4HD
email: sba@pkf-littlejohn.com

2018-19 Annual Governance and Accountability Return (AGAR) – Section 3 AUDITED.

2018-19 Annual Governance and Accountability Return (AGAR) – unaudited

Bank Reconciliation

Explanation of Variances

Parish Council’s Year-end Financial Report 2018-19

18-19 Payments for the financial year

18-19 Budget v. Payments — Year End

Financial Year 2017/18

The Annual Return is now called the Annual Governance and Accountability Return (AGAR).

AGAR Sections 1 & 2, AGAR Section 3 – audited

Notice of the Conclusion of Audit

NOTICE of Period for the Exercise of Public Rights,
— in accordance with the Accounts and Audit Regulations 2015 and Local Audit and Accountability Act 2014.
— 4th June — 13th July 2018

2017-18 Annual Governance and Accountability Return (AGAR) – unaudited

Bank Reconciliation

Explanation of Variences

Declaration of status of accounts – unaudited

Assertion 5 - response 

17-18 Payments for the financial year

17-18 Budget v. Payments — Year End

Financial Year 2016/17

2016-17 Annual Return — audited and returned in August 2017 – including the year end accounts, annual governance statement, external auditor report and internal auditor report.

Schedules submitted to external auditor, including bank reconciliation and explanation of significant variances 

NOTICE of Conclusion of Audit 

NOTICE of Period for the Exercise of Public Rights, in accordance with the Accounts and Audit Regulations 2015 and Local Audit and Accountability Act 2014.  3rd July — 11th August 2017.   

16-17 Payments for the financial year

16-17 Budget v. Payments — Year End

16-17 Budget v. Payments — 1st six months

Financial Year 2015/16

2015-16 Annual Return — audited and returned in August 2016 – including the year end  accounts, annual governance statement, internal audit report, bank reconciliation and explanation of significant variances.

NOTICE of Conclusion of Audit 

NOTICE of Period for the Exercise of Public Rights, in accordance with the Accounts and Audit Regulations 2015 and Local Audit and Accountability Act 2014.

15-16 Payments for the financial year

15-16 Budget v. Payments — Year End

15-16 Budget v. Payments — 1st six months

Financial Year 2014/15

14/15 Budget v. Payments – Year End.

14/15 Annual Return, which includes the e nd of year accounts with the a nnual governance statement, internal audit report, and also the b ank reconciliation and explanation of significant variances .

14/15 Payments for the financial year

Asset register