Annual Governance Statement
2025/26

Download Annual Governance Statement 2025/26

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Seascale Parish Council

Annual Governance and Accountability Return 2025/26 Form 3

Introduction

To be completed by Local Councils, Internal Drainage Boards and other Smaller Authorities*:

Where the higher of gross income or gross expenditure exceeded £25,000 but did not exceed £6.5 million; or
Where the higher of gross income or gross expenditure was £25,000 or less but:
are unable to certify themselves as exempt (fee payable); or
have requested a limited assurance review (fee payable)

Guidance Notes

Guidance notes on completing Form 3 of the Annual Governance and Accountability Return 2025/26

Every smaller authority in England that either received gross income or incurred gross expenditure exceeding £25,000 must complete and return Form 3 to the external auditor, unless the authority has granted an exemption from a limited assurance review under Section 9 of the Local Audit (Smaller Authorities) Regulations 2015.
The Annual Governance and Accountability Return is made up of three parts, pages 3 to 6:
Section 1 – Annual Governance Statement (page 4)
Section 2 – Accounting Statements (page 5)
Section 3 – External Auditor’s Report and Certificate (page 6)
The authority must approve Section 1, Annual Governance Statement, before approving Section 2, Accounting Statements, and both must be approved and published before 1 July 2026.
The Responsible Financial Officer (RFO) must sign the statements and certify that they present fairly the financial position of the authority before sections 1 and 2 are presented to the authority.
The authority must publish numerical and narrative explanations for why there are significant differences in the accounting statements from year to year, or if there are any ‘No’ answers in the Annual Governance Statement.
The authority should ensure that the completed Annual Governance and Accountability Return, together with any additional reports and supporting evidence, are sent to the external auditor to arrive before the statutory submission deadline. Failure to do so may result in illegality and/or the imposition of a public interest report and/or an additional charge.
It is recommended that authorities keep copies of the completed and signed Annual Governance and Accountability Return and all other supporting documents for their own records.

The Annual Governance and Accountability Return and audited certificate, or a certificate of exemption where appropriate, must be published by 30 September 2026.

If possible, authorities should publish additional information to aid transparency.

Completion Checklist

Completion checklist – ‘No’ answers mean you may not have met requirements

All sections: Have all highlighted boxes been completed?

Section 1: Has the authority only approved the Annual Governance Statement after receiving or considering a report from the internal auditor?

Section 1: Has the authority’s approval of the Annual Governance Statement been confirmed by the signature of the Chair of the meeting at which approval was given?

Section 2: Has the Responsible Financial Officer signed and dated the accounting statements before presenting them for approval by the authority?

Section 2: Did the authority approve the accounting statements before 1 July 2026?

Section 3: Has the Annual Governance and Accountability Return been sent to the external auditor?

Section 3: Has the authority published its appropriately certified Annual Governance and Accountability Return including Section 3 externally audited certificate, before 30 September 2026?

The authority must comply with Proper Practices in completing this Annual Governance and Accountability Return. Proper Practices are found in the Practitioners’ Guide.

Continuation Guidance

The authority must comply with Proper Practices in completing Sections 1 and 2 of this AGAR.
Make sure that the AGAR is complete and properly signed and dated.
The authority should ensure that it receives an Internal Audit Report before approving the Annual Governance Statement and the accounting statements.
Use the checklist provided below to review the AGAR for completeness before returning it to the external auditor no later than 30 June 2026.
The Annual Governance Statement must be approved before the Accounting Statements (Section 2) and the External Auditor’s Certificate and Opinion (Section 3) can be considered.
The Responsible Financial Officer (RFO) must sign and date the statements before presenting them to the authority for approval.
The authority must set the period for the exercise of public rights.

Completion Checklist Table

Completion checklist – ‘No’ answers mean you may not have met requirements	Section 1	Section 2	Section 3
Have all highlighted boxes been completed?
Has the authority only approved the Annual Governance Statement after receiving or considering a report from the internal auditor?
Has the authority’s approval of the Annual Governance Statement been confirmed by the signature of the Chair of the meeting at which approval was given?
Has the Responsible Financial Officer signed and dated the accounting statements before presenting them for approval by the authority?
Did the authority approve the accounting statements before 1 July 2026?
Has the Annual Governance and Accountability Return been sent to the external auditor?
Has the authority published its appropriately certified Annual Governance and Accountability Return including Section 3 externally audited certificate, before 30 September 2026?

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Annual Internal Audit Report 2025/26

https://www.seascaleparishcouncil.co.uk | ASLE WEBSITE/WEBPAGE ADDRESS(ES) AND

Seascale Parish Council

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.

Internal control objective	Yes	No	N/A
A. Appropriate accounting records have been properly kept throughout the financial year.	[YES]	[NO]
B. This authority complied with its financial regulations.	[YES]	[NO]
C. This authority assessed the significant risks.	[YES]	[NO]
D. The precept or rates requirement resulted from an adequate budgetary process.	[YES]	[NO]
E. Expected income was fully received.	[YES]	[NO]
F. Petty cash payments were properly supported.	[YES]	[NO]	[N/A]
G. Salaries to employees and allowances to members were paid correctly.	[YES]	[NO]
H. Asset and investment registers were complete and accurate.	[YES]	[NO]
I. Periodic bank account reconciliations were properly carried out.	[YES]	[NO]
J. Accounting statements prepared during the year were correct.	[YES]	[NO]
K. If the authority certified itself as exempt.	[YES]	[NO]	[N/A]
L. The authority publishes information on a website.	[YES]	[NO]
M. The authority correctly provided for the exercise of public rights.	[YES]	[NO]

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Date(s) internal audit undertaken | Name of person who carried out the internal audit | Signature

28/04/2026 | Rachael Kelly PSLCC, AATQB | Signature (image)

Section 1 – Annual Governance Statement 2025/26

SEASCALE PARISH COUNCIL

Agreed – ‘YES’ means that this authority	Yes	No	‘Yes’ means that this authority:
1. We have put in place arrangements for effective financial management.	[YES]	[NO]	prepared its accounting statements in accordance with regulations.
2. We maintained an adequate system of internal control.	[YES]	[NO]	made proper arrangements for safeguarding public money.
3. We took all reasonable steps to assure compliance.	[YES]	[NO]	has complied with Proper Practices.
4. We provided proper opportunity for electors’ rights.	[YES]	[NO]	gave opportunity to inspect accounts.
5. We carried out an assessment of risks.	[YES]	[NO]	considered and documented risks.
6. We maintained an adequate internal audit system.	[YES]	[NO]	arranged for a competent independent person.
7. We took appropriate action on audit matters.	[YES]	[NO]	responded to audit findings.
8. We considered litigation and liabilities.	[YES]	[NO]	disclosed all relevant matters.
9. Trust funds responsibilities.	[YES]	[NO]	met responsibilities as trustee.

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Approved on: 03/06/2026

Minute reference: 134/2026

Section 2 – Accounting Statements 2025/26

SEASCALE PARISH COUNCIL

	31 March 2025 £	31 March 2026 £	Notes and guidance
1. Balances brought forward	64030	63183	Total balances and reserves at the beginning of the year.
2. (+) Precept or Rates and Levies	61410	22510	The sum of all current precept income.
3. (+) Total other receipts	5343	3287	All other receipts recorded.
4. (–) Staff costs	19643	22310	Total staff expenditure.
5. (–) Loan interest/capital repayments	0	0	Total borrowing payments.
6. (–) All other payments	69357	45557	All other expenditure.
7. (=) Balances carried forward	63183	19310	Total balances at year end.
8. Total value of cash & short term investments	64016	15537	Bank and cash holdings.
9. Total fixed assets	366146	366146	Value of property owned.
10. Total borrowings	0	0	Outstanding loans.
11. Disclosure note re Trust funds	[NO]		The Council acts as sole trustee.