Askam & Ireleth Parish Council

Governance / Audit

Bank Balance 2026

Bank Reconciliation

Financial year end 31st March 2026

Prepared By ________Janice Cumming____________________
Clerk to the Council
Dated 46112

Balance per bank statements as at 31 March 2026

Business Reserve Account 28942.43

Current Account 50

28992.43

Less unpresented cheques at 18 Feb 2025 -2306.38

-2306.38

Net balances as at 31st March 2025 26686.05

The net balances reconcile to the Cash book for the year, as follows:

Opening Balance 20423.42

Add : Receipts in the year 43106.53

Less : Payments in the year -39150.28

Plus unpresented cheques 2306.38

Closing balance per cash book as at 31 March 2026 26686.05

NB The Parish Council does not Operate a Petty Cash System.

Askam & Ireleth Parish Council

Governance/Audit

Reserves

Breakdown of reserves held

Please complete or update the highlighted boxes to help provide a breakdown of the types of reserves held by the authority at the year end:

Earmarked reserves:

Description of reserve:

0

Restricted (ring-fenced) reserves:

Description of reserve:

0

General reserves

#REF!

Total reserves

#REF!

Box 7 per Annual Return

#REF!

Difference

#REF!    PLEASE PROVIDE AN EXPLANATION FOR THIS DIFFERENCE

Explanation of difference (if applicable):

Guidance Notes

Column B - Each reserve should be renamed to show the specific purpose / name given by this authority.

Column D - Earmarked items - a value for the amount earmarked for each specific reserve should be entered. There maybe fewer than 5 reserves or more and the number can be reduced or extended as appropriate. Earmarked items are reserves carved out from general reserves. They may have come from donations, events or fees charged but they have no restrictions on what they can be used for other than the Council has designated/declared that they are being held for X purpose. NB: A Council needs to formally designate and minute decisions to earmark funds. And similarly, if the Council require to use these 'designated' general funds for a purpose for which they have not been designated, the Council needs to take a decision to un-designate/re-designate the funds and minute their decision. This is part of the budget review to ensure the Council are holding appropriate levels of funding and using it as the Council intended to when the Council put their annual budget together.

Column D - Ring-fenced items - a value for the amount restricted (ring-fenced) for each specific reserve should be entered. There maybe fewer than 5 reserves or more and the number can be reduced or extended as appropriate. Ring fenced items are reserves which may have been raised or donated to the Council for a specific or restricted purpose which cannot be used for anything else. For example, S106 would be ringfenced as there are limitations on what it can be used for.

Column D - General reserves - this should relate to normal operating funds (reserves held for the general running of the Council with no specific/defined purpose) and should be the difference between the total of all Earmarked reserves and Restricted (ring-fenced) reserves, and the value of Box 7 on Section 2 of the AGAR.

Askam & Ireleth Parish Council

Governance / Audit

Clerks Normal Working Hours

10 Hours per week

• Tuesday 3 hours
• Wednesday 4 hours
• Thursday 4 hours

Planned Holiday this year

July 20th to August 14th 2026

August 24th to September 7th 2026

Contact Details

Clerk Janice Cumming 07962581164 email theclerk@askamandirelthparishcouncil.gov.uk

Chair Michael Cumming 07854712489 email michael.cumming@askamandirelthparishcouncil.gov.uk

Askam & Ireleth Parish Council

Governance / Audit

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Askam & Ireleth Parish Council

Governance/Audit

Annual Internal Audit Report 2025/26

Askam and Ireleth Parish Council

https://www.askamandirelthparishcouncil.gov.uk

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 with the relevant procedures and controls in operation and obtained appropriate evidence from the authority.

The internal audit for 2025/26 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 tests selected (where applicable, the tests have been carried out as set out in the AGAR Internal Audit Report Guidance Note). 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). If the response is ‘N/A’ please state the reason why the objective is not applicable to this authority.

Internal control objective

For any other risk areas identified by this authority adequate controls existed (list any other risk areas on separate sheets if needed).

Name of person who carried out the internal audit:
Diane Simcock

Signature of person who carried out the internal audit:
(signature)

Date: 21.04.2026

Annual Governance and Accountability Return 2025/26 Form 3
Local Councils, Internal Drainage Boards and other Smaller Authorities

Page 3 of 6

Askam & Ireleth Parish Council

Governance/Audit

Notice of Public Rights and Publication of Unaudited Annual Governance & Accountability Return

Smaller authority name: ASKAM AND IRELETH PARISH COUNCIL

ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2026

Local Audit and Accountability Act 2014 Sections 26 and 27
The Accounts and Audit Regulations 2015 (SI 2015/234)

Notice Notes

1. Date of announcement Tuesday 25th May 2026 (a)

2. Each year the smaller authority’s Annual Governance and Accountability Return (AGAR) needs to be reviewed by an external auditor appointed by Smaller Authorities’ Audit Appointments Ltd. The unaudited AGAR has been published with this notice. As it has yet to be reviewed by the appointed auditor, it is subject to change as a result of that review.

Any person interested has the right to inspect and make copies of the accounting records for the financial year to which the audit relates and all books, deeds, contracts, bills, vouchers, receipts and other documents relating to those records must be made available for inspection by any person interested.

For the year ended 31 March 2026, these documents will be available on reasonable notice by application to:

(b) Janice Cumming Clerk to Askam and Ireleth Parish Council
2 Avocet Crescent
Askam in Furness Cumbria
LA16 7HP
Telephone 07962581164

commencing on (c) Wednesday 3rd June 2026
and ending on (d) Tuesday 14th July 2026

3. Local government electors and their representatives also have:

• The opportunity to question the appointed auditor about the accounting records; and
• The right to make an objection which concerns a matter in respect of which the appointed auditor could either make a public interest report or apply to the court for a declaration that an item of account is unlawful. Written notice of an objection must first be given to the auditor and a copy sent to the smaller authority.

The appointed auditor can be contacted at the address in paragraph 4 below for this purpose between the above dates only.

4. The smaller authority’s AGAR is subject to review by the appointed auditor under the provisions of the Local Audit and Accountability Act 2014, the Accounts and Audit Regulations 2015 and the NAO’s Code of Audit Practice 2015. The appointed auditor is:

Moore East Midlands (Ref AP/HD)
Rutland House
Minerva Business Park
Lynch Wood
Peterborough
PE2 6PZ

5. This announcement is made by (e) Janice Cumming Clerk & RFO

Notes

(a) Insert date of placing of the notice which must be not less than 1 day before the date in (c) below

(b) Insert name, position and address/telephone number/email address, as appropriate, of the Clerk or other person to which any person may apply to inspect the accounts

(c) Insert date, which must be at least 1 day after the date of announcement in (a) above and extends for a single period of 30 working days (inclusive) ending on the date appointed in (d) below

(d) The inspection period between (c) and (d) must also include the first 10 working days of July.

(e) Insert name and position of person placing the notice – this person must be the responsible financial officer for the smaller authority

Summary of Public Rights

Please note that this summary applies to all relevant smaller authorities, including local councils, internal drainage boards and ‘other’ smaller authorities.

The basic position

By law, any interested person has the right to inspect the accounting records of smaller authorities. If you are a local government elector or registered to vote in the local councils’ elections, then you are able to ask questions about the accounts and object to them.

The right to inspect the accounting records

When your council has finalised its accounts for the previous financial year, they must advertise that they are available for people to inspect. You must then provide the council with reasonable notice of your intentions. Following this, by arrangement you will then have 30 working days to inspect and make copies of the accounting records and supporting documents. You may be required to pay a copying charge.

The right to ask the auditor questions about the accounting records

If you have any questions regarding the accounting records, you should first ask your smaller authority. This must be done during the 30-day period for the exercise of public rights. You may also ask the appointed auditor questions about an item in the accounting records. However, the auditor can only answer ‘what’ questions, not ‘why’ questions so is limited with their response. To avoid any confusion, it is advised that you put your questions in writing.

The right to make objections

Should you view something as unlawful or believe there are matters of wider concern in the accounts, you may wish to object. If you are a local government elector, you have the right to ask the external auditor to apply to the courts for a declaration that an item is contrary to the law and should be reported as a matter of public interest. This must be done by telling the appointed auditor which specific item in the accounts you object to and why you believe it to be unlawful or think a public interest report should be made about it. You must provide clear evidence to support your objection, and this should be done in writing and the copied to the council.

You should not use the ‘right to object’ to make a personal complaint or claim against your smaller authority. Complaints of this nature should be taken to your local Citizens’ Advice Bureau, local Law Centre or to your solicitor.

A final word

Smaller authorities, and so local taxpayers, meet the costs of dealing with questions and objections. In deciding whether to take your objection forward, the auditor must consider the cost that will be involved. They will only continue with the objection if it is in the public interest to do so. If you appeal to the courts against an auditor’s decision, you may have to pay for the action yourself.

Askam & Ireleth Parish Council

Governance / Audit

Assets as of 1st April 2026

The following assets were held:

1.2 During the year the following assets were purchased at the costs shown:

Basis

1.3 During the year the following assets were disposed of for the amounts shown:

Total assets

222100.05

Askam & Ireleth Parish Council

Governance/Audit

Additional information to be submitted with Part 3 AGAR Checklist

Item required.

1. State the basis of accounts – Income and Expenditure (I&E) or Receipts and Payments (R&P).
R&P

2. An explanation of any ‘No’ answers in Section 1 (Annual Governance Statement).
Yes

3. An explanation of any ‘No’ answers in the Annual Internal Audit Report. Yes

4. Copy of the notice for the period for the exercise of public rights (N.B. a pro￾forma document is available online).
Yes

5. An explanation for the Council’s decision for their period for the exercise of public rights if different to the standard period (i.e. 3 June 2026 – 14 July 2026).
N/A

6. Copy of the explanations of significant variances – with numerical support:
For boxes 2 – 10 in the Accounting Statements, where the 2026 figure is 15% greater than, or 15% less than, the 2025 figure unless the variance is less than £500.
Please also provide an explanation if the variance is greater than £100,000 regardless of whether this is less than 15%.
Note: If an explanation is required for the variance of Box 4 and the explanation refers to a change in hours or a change in pay rates, please could you note the previous hours/rates and the updated hours/rates
(N.B. a pro-forma document is available online).
Yes

7. Copy of the bank reconciliation(s) for all bank accounts held in the authority’s name (N.B. a pro-forma document is available online).
Yes

8. State whether the Council operate with a petty cash system. NO

9. Copy of the reconciliation between boxes 7 and 8 – this must be quantified (N.B. a pro-forma document is available online).
Yes

10. Where other income (Box 3) is greater than £100k and 50% of precept, we require a breakdown of other income for 2024/25 and 2025/26.
NO

11. A breakdown of the types of reserves held between general reserves, earmarked reserves and restricted (ring-fenced) reserves (N.B. a pro-forma document is available online).
Yes

12. Where any investments are included as part of the Box 9 figure, please provide a summary of these amounts.
N/A

13. State whether the Council use the general power of competence. NO

14. Where income (total of Boxes 2 to 3) or expenditure (total of Boxes 4 to 6) is greater than £2m then we will also require:
• A copy of the full internal auditor report provided by your internal auditor (IA);
• Supporting evidence of:
a. the council’s assessment that the IA is independent of the council.
b. the council’s assessment that the IA is competent to undertake the role.
c. the current and appropriate letter of engagement
d. the authority considering and agreeing the IA programme of work against its identified risks.
e. copies of the minutes of the meetings considering the IA’s findings together with evidence that any recommendations have been addressed; and
• Bank statements covering 31 March 2026 to support the bank reconciliation(s) provided
N/A

Additional information to be submitted with Part 3 AGAR Checklist

15. State the accounting system being used by the Council (i.e. Scribe, Excel, etc).
Excel

16. Provide the hours/days worked by the Clerk and RFO including any scheduled holidays until the end of September. This will help ensure that we coordinate our responses in line with your requirements.
Yes

17. Copy of this completed sheet provided with your AGAR submission. Yes

Askam & Ireleth Parish Council

Governance/Audit

Receipts and Payments Book

Askam & Ireleth Parish Council

Governance/Audit

Receipts and Payments year end 31st March 2026