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The Statement of Accounts provide all the financial information and disclosure notes relating to each financial year

Statement of Accounts

There is a requirement for all Councils to publish their Statement of Accounts each financial year. The accounts are a key financial document and give a detailed overview of the Council's income and expenditure during the financial year as well as providing a record of the assets and liabilities at the year end.

The Accounts are prepared in accordance with the Code of Practice on Local Authority Accounting in the United Kingdom issued by the Chartered Institute of Public Finance and Accountancy (CIPFA). Within the statements below, you will find all the financial information and disclosure notes relating to North Norfolk District Council for the relevant financial period.

The maintenance and integrity of the North Norfolk District Council website is the responsibility of the Council. The work carried out by the auditors does not involve consideration of these matters and, accordingly, the auditors accept no responsibility for any changes that may have occurred to the financial statements since they were initially presented on the website.

Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Notice of Delay in Publication of the Statement of Accounts 2024/25

Under Regulation 10 of the Accounts and Audit Regulations 2015 (as amended), we are required to publish our draft annual Statement of Accounts by 30 June 2025.

Under Regulation 26 of the Local Audit and Accountability Act 2014, any persons interested have a right at the audit of the accounts each year to inspect the accounting records for the financial year to which the audit relates. Regulations 14 and 15 of the Accounts and Audit Regulations 2015 (as amended) require that this right (and associated rights) are exercisable over a single period of 30 working days, commencing 1 June 2025. If this deadline cannot be met, the Council is required to publish a notice of delay.

The Council will not be able to meet this deadline and now expects to publish the unaudited Statement of Accounts on 4 July 2025.

The delay is due to a combination of factors, including recent changes within the staffing of the finance team and competing priorities—particularly the time required to finalise the Council’s outturn figures. In addition, we have taken extra care to ensure the accounts are accurate and fully compliant with all relevant regulations, to minimise the risk of errors and uphold the integrity of the financial statements.

A notice will be published to set out the public inspection period. This will be after the draft 2024/25 Statement of Accounts has been finalised.