End of Year

The Local Audit and Accountability Act 2014 brought in a new regime for the accounts and audit procedures for local authorities in England. The details are contained in the Local Audit (Smaller Authorities) Regulations 2015 and the Accounts and Audit Regulations 2015 . The regulations apply to accounts relating to the financial year 2015-2016 and subsequent years.

Local councils, i.e. town and parish councils, are ‘relevant authorities’ and are classed as ‘smaller authorities’ if their gross income and expenditure does not exceed £6.5m. These smaller authorities are know as Category 2 authorities. There are special provisions for authorities whose gross annual income or expenditure does not exceed £25,000. These authorities are covered by the Local Audit (Smaller Authorities) Regulations 2015. These regulations apply to Staveley & Copgrove Parish Council.

As a general rule, a smaller authority, i.e. a Category 2 authority, may certify itself as an exempt authority if the higher of its gross income and expenditure for the financial year does notexceed £25,000. Staveley & Copgrove Parish Council has declared itself an exempt authority. A copy of the latest exemption certificate is available below.

Where an authority has certified itself as exempt, it does not have to comply with the Accounts and Audit Regulations 2015 in most respects, but instead, has to comply with the Transparency Code for Smaller Authorities (authorised by the Smaller Authorities (Transparency Requirements)(England) Regulations 2015, which came into force on 1st April 2015.

In compliance with this code, the latest end of year accounts and documents are displayed below.

Expenditure for the Financial Year 2019 - 2020

DateCategorySupplierDetailsAmount
01/04/2019Neighbourhood PlanN. HortonPrinter Paper£4.00
06/04/2019SalariesK. HawQuarterly Salary£300.00
07/04/2019SalariesTP JonesAnnual Payroll Services£78.00
10/04/2019Asset ManagementJ. RennisonFell lime tree on VGW£2,142.00
12/04/2019Lease FeesHarrogate Borough CouncilAllotment Lease fee£80.00
30/04/2019Taxes & LeviesSwale & Ure Drainage BoardAgricultural Drainage Rate - Land at Staveley£3.43
30/05/2019Asset ManagementJ. GouldingPost & Rail Repair VGW£39.00
03/06/2019InsuranceNorris & Fisher (Insurance Brokers) Ltd.Annual Insurance Fee£463.70
11/06/2019Asset ManagementPark Lane PlaygroundsQuarterly Play Area Inspection£48.00
28/06/2019SalariesK. HawQuarterly Salary£300.00
30/07/2019Grass CuttingA. LeggCopgrove April-July 8 cuts£424.00
07/08/2019Hire FeesStaveley & Copgrove Village HallHall hire April 2019-March 2020£250.00
07/08/2019SubscriptionsSociety of Local Council ClerksAnnual Membership from 07/08/2019£81.00
16/08/2019Asset ManagementN. HortonPadlock Recreation Field Gate£17.59
13/09/2019Asset ManagementN. HortonChain Recreation Field Gate£19.99
14/09/2019Asset ManagementPark Lane PlaygroundsQuarterly Play Area Inspection£48.00
09/10/2019SubscriptionsN. HortonICO Annual Registration£40.00
16/10/2019Traffic ManagementNorth Yorkshire County CouncilTraffic Surveys£264.00
31/10/2019Grass CuttingA. LeggCopgrove August-October 8 cuts£424.00
01/11/2019StationaryN. HortonPrinter paper£4.00
04/11/2019Asset ManagementHarrogate Borough CouncilROSPA Annual Play Area Inspection£66.00
13/11/2019Asset ManagementJ. GouldingPost & Rail Repair VGW£39.00
18/11/2019Asset ManagementJ. RennisonAPLCHF Grant Works£8,088.00
29/11/2019Asset ManagementC.G. WyldboreHedge Cutting Recreation Field£40.00
02/12/2019Asset ManagementJ. GouldingRecreation Field Gate Repairs£180.00
02/12/2019Grass CuttingHarrogate Borough CouncilStaveley Grass Cutting£2,066.45
24/12/2019Asset ManagementD. HargreavesAPLCHF Grant Works, Pinfold Gate£564.00
20/01/2020Asset ManagementN. HortonRecreation Field Gate Signs£33.18
02/03/2020Lease FeesStaveley Relief in Need CharityRecreation Field Annual Fee£70.00
09/03/2020Asset ManagementPark Lane PlaygroundsQuarterly Play Area Inspection£48.00
20/03/2020SalariesTP JonesAnnual Payroll Services£78.00
Total£16,303.34
Dates in this colour can display the statutory power of the transaction. Hover over or tap the date to see the power.
Amounts in this colour are inclusive of VAT. Hover over or tap the amount to see the VAT amount.

Expenditure Notes

  • The first employee salary payment was carried over from the previous funancial year.
  • No employee salaries were paid from 1st July 2019 to 31st March 2020.

Income for the Financial Year 2019 - 2020

DateCategoryCustomerDetailsAmount
23/04/2019Rental IncomeAllotment TenantAnnual Allotment Rent£40.00
24/04/2019Rental IncomeAllotment TenantAnnual Allotment Rent£40.00
26/04/2019PreceptHarrogate Borough CouncilFirst Installment£2,915.00
02/05/2019RefundsHMRCVAT Reclaim£598.25
27/09/2019PreceptHarrogate Borough CouncilSecond Installment£2,915.00
09/10/2019GrantsTwo Ridings Community FoundationAPLCHF Grant£9,176.00
31/10/2019DonationsDonorAPLCHF Appeal£250.00
31/10/2019DonationsDonorAPLCHF Appeal£50.00
01/11/2019DonationsDonorAPLCHF Appeal£20.00
04/11/2019DonationsDonorAPLCHF Appeal£40.00
04/11/2019DonationsDonorAPLCHF Appeal£500.00
04/11/2019DonationsDonorAPLCHF Appeal£50.00
04/11/2019DonationsDonorAPLCHF Appeal£100.00
04/11/2019DonationsDonorAPLCHF Appeal£50.00
04/11/2019DonationsDonorAPLCHF Appeal£100.00
04/11/2019DonationsDonorAPLCHF Appeal£30.00
05/11/2019DonationsDonorAPLCHF Appeal£100.00
05/11/2019DonationsDonorAPLCHF Appeal£100.00
07/11/2019DonationsDonorAPLCHF Appeal£50.00
11/11/2019DonationsDonorAPLCHF Appeal£100.00
12/11/2019DonationsDonorAPLCHF Appeal£50.00
14/11/2019DonationsDonorAPLCHF Appeal£500.00
18/11/2019DonationsDonorAPLCHF Appeal£100.00
18/11/2019DonationsDonorAPLCHF Appeal£100.00
18/11/2019DonationsDonorAPLCHF Appeal£500.00
19/11/2019DonationsDonorAPLCHF Appeal£100.00
21/11/2019DonationsDonorAPLCHF Appeal£75.00
25/11/2019DonationsDonorAPLCHF Appeal£50.00
25/11/2019DonationsDonorAPLCHF Appeal£900.00
02/12/2019DonationsDonorAPLCHF Appeal£500.00
24/03/2020RefundsHMRCVAT Reclaim£2,226.87
Total£22,326.12
Dates in this colour can display the statutory power of the transaction. Hover over or tap the date to see the power.

Notes on Income

  • The Council received donations (APLCHF Appeal) of £4,415 during the year towards its contribution to a grant funded community project. Project implementation did not start during the year due to wet weather and Coronavirus lockdown restrictions. The donated funds are held in reserve for when the project can start.

Financial Summary for the Financial Year 2019 - 2020

CategoryActual YTDBudgetVariance
Expenditure (Ex VAT)
Asset Management£9,527£1,906£-7,621
Chair's Allowance£0£0£0
Grass Cutting£2,570£2,608£38
Hire Fees£250£250£0
Insurance£464£470£6
Lease Fees£150£170£20
Miscellaneous£0£0£0
Neighbourhood Plan£3£100£97
Salaries£730£1,265£535
Stationary£3£35£32
Subscriptions£121£296£175
Taxes & Levies£3£3£0
Traffic Management£220£0£-220
Training£0£0£0
Website£0£0£0
VAT Cost£2,262£0£2,262
Total Expenditure£16,303£7,103£-9,200
Income (Ex VAT)
Donations£4,415£0£-4,415
Grants£9,176£0£-9,176
Interest Received£0£0£0
Precept£5,830£5,830£0
Refunds£2,825£598£-2,227
Rental Income£80£80£0
Total Income£22,326£6,508£-15,818
Net Income/Expenditure£6,023£-595£-6,618

Bank Reconcilliation for the Financial Year 2019 - 2020

 Amount
Balance as per Bank Statement as at 31 Mar 2020
Treasurers Account£18,231.51
Community Account£0.00
Less Unpresented Payments£0.00
Balance available as at 31 Mar 2020£18,231.51
Income and Expenditure Account
Opening Balance as at 01 Apr 2019£12,208.73
+ Receipts£22,326.12
Sub Total£34,534.85
- Payments£16,303.34
Balance as at 31 Mar 2020£18,231.51

VAT Account for the Financial Year 2019 - 2020

IDDateVAT SupplierDetailsAmountProcessed
Brought Forward *£584.58
Payments
101/04/2019The WorksPrinter Paper£0.67
307/04/2019TP JonesAnnual Payroll Services£13.00
410/04/2019J. RennisonFell lime tree on VGW£357.00
911/06/2019Park Lane PlaygroundsQuarterly Play Area Inspection£8.00
1416/08/2019ScrewfixPadlock Recreation Field Gate£2.93
1513/09/2019ScrewfixChain Recreation Field Gate£3.33
1614/09/2019Park Lane PlaygroundsQuarterly Play Area Inspection£8.00
1816/10/2019North Yorkshire County CouncilTraffic Surveys£44.00
2001/11/2019The WorksPrinter paper£0.67
2104/11/2019Harrogate Borough CouncilROSPA Annual Play Area Inspection£11.00
2318/11/2019J. RennisonAPLCHF Grant Works£1,348.00
2602/12/2019Harrogate Borough CouncilStaveley Grass Cutting£344.41
2724/12/2019D. HargreavesAPLCHF Grant Works, Pinfold Gate£94.00
2820/01/2020The Sign ShedRecreation Field Gate Signs£5.53
3009/03/2020Park Lane PlaygroundsQuarterly Play Area Inspection£8.00
3120/03/2020TP JonesAnnual Payroll Services£13.00
Total Payments£2,261.54
Receipts
402/05/2019HMRCVAT Reclaim£598.25
3124/03/2020HMRCVAT Reclaim£2,226.87
Total Receipts£2,825.12
Carried Forward ** ( Brought Forward + Payments - Receipts )£21.00

Notes

* Brought Forward is the sum of VAT Payments from the previous financial year that have not been processed.

** Carried Forward is the sum of VAT Payments from this financial year that have not been processed.

Asset Register

No.DescriptionLocationYearDetailsValue
1Pinfold EnclosureArkendale Road, Staveley1980Details£20,470
2Village Notice Boards x 2 StaveleyVillage Green East, Main Street, Staveley1997Details£950
3Village Green Stone BenchJunction of Main Street, Minskip Road and Arkendale Road, Staveley1995Details£2,375
45 Wooden BenchesVarious throughout Staveley1995Details£2,375
5Village Notice Board x1 CopgroveSt. Mongahs Lane, Copgrove2002Details£475
61 Bench CopgroveOpen space on St. Mongahs Lane, Copgrove2002Details£475
7Fence & Chain Opposite the Royal Oak PubVillage Green West, Main Street, Staveley2000Details£665
8Bus ShelterVillage Green East, Main Street, Staveley2012Details£1,900
9Safety barrierOutside Primary School, Minskip Road, Staveley2011Details£550
10Childrens Playground equipmentJubilee Recreation Field, Arkendale Road, Staveley2009Details£12,000
11Phone Box & DefibrillatorOpposite Village Green East, Main Street, Staveley2016Details£1,800
12Village Green EastMain Street, Staveley1986Details£750
13Village Green WestMain Street, Staveley1973Details£0
Total£44,785.00

Asset Register Notes

  • All assets are valued at acquisition cost.

Internal Audit 2019/20

Internal Audit Notes

  • C – the Risk Assessment document may be viewed here,
  • D – the Budget may be viewed here,
  • D – the Reserves may be viewed here.

Annual Governance Statement 2019/20

Annual Governance Notes

  • To further facilitate compliance with item 3, from 2020 – 2021 we are identifying (where applicable) the legislation that gives us the power to make each payment and to receive each receipt. This information is now displayed on Expenditure and Income lists.

Accounting Statement 2019/20

Accounting Statement Notes

  • Box 9. The increase in asset valuation of £1,220 from 31st March 2019 to 31st March 2020 is due to £470 for the new Pinfold Enclosure gate and £750 as the acquisition cost of the Village Green East, not previously identified.

Annual Return Detail for the Financial Year 2019 - 2020

BoxAmount
Precept or Rates and Levies
26/04/2019   First Installment£2,915.00
27/09/2019   Second Installment£2,915.00
Total Precept or Rates and Levies£5,830.00
Total Other Receipts
23/04/2019   Annual Allotment Rent£40.00
24/04/2019   Annual Allotment Rent£40.00
02/05/2019   VAT Reclaim£598.25
09/10/2019   APLCHF Grant£9,176.00
31/10/2019   APLCHF Appeal£250.00
31/10/2019   APLCHF Appeal£50.00
01/11/2019   APLCHF Appeal£20.00
04/11/2019   APLCHF Appeal£100.00
04/11/2019   APLCHF Appeal£30.00
04/11/2019   APLCHF Appeal£100.00
04/11/2019   APLCHF Appeal£50.00
04/11/2019   APLCHF Appeal£40.00
04/11/2019   APLCHF Appeal£50.00
04/11/2019   APLCHF Appeal£500.00
05/11/2019   APLCHF Appeal£100.00
05/11/2019   APLCHF Appeal£100.00
07/11/2019   APLCHF Appeal£50.00
11/11/2019   APLCHF Appeal£100.00
12/11/2019   APLCHF Appeal£50.00
14/11/2019   APLCHF Appeal£500.00
18/11/2019   APLCHF Appeal£100.00
18/11/2019   APLCHF Appeal£100.00
18/11/2019   APLCHF Appeal£500.00
19/11/2019   APLCHF Appeal£100.00
21/11/2019   APLCHF Appeal£75.00
25/11/2019   APLCHF Appeal£50.00
25/11/2019   APLCHF Appeal£900.00
02/12/2019   APLCHF Appeal£500.00
24/03/2020   VAT Reclaim£2,226.87
Total Total Other Receipts£16,496.12
Staff Costs
06/04/2019   Quarterly Salary£300.00
07/04/2019   Annual Payroll Services£78.00
28/06/2019   Quarterly Salary£300.00
20/03/2020   Annual Payroll Services£78.00
Total Staff Costs£756.00
Loan Interest/capital repayments
Total Loan Interest/capital repayments£0.00
All Other Payments
01/04/2019   Printer Paper£4.00
10/04/2019   Fell lime tree on VGW£2,142.00
12/04/2019   Allotment Lease fee£80.00
30/04/2019   Agricultural Drainage Rate - Land at Staveley£3.43
30/05/2019   Post & Rail Repair VGW£39.00
03/06/2019   Annual Insurance Fee£463.70
11/06/2019   Quarterly Play Area Inspection£48.00
30/07/2019   Copgrove April-July 8 cuts£424.00
07/08/2019   Hall hire April 2019-March 2020£250.00
07/08/2019   Annual Membership from 07/08/2019£81.00
16/08/2019   Padlock Recreation Field Gate£17.59
13/09/2019   Chain Recreation Field Gate£19.99
14/09/2019   Quarterly Play Area Inspection£48.00
09/10/2019   ICO Annual Registration£40.00
16/10/2019   Traffic Surveys£264.00
31/10/2019   Copgrove August-October 8 cuts£424.00
01/11/2019   Printer paper£4.00
04/11/2019   ROSPA Annual Play Area Inspection£66.00
13/11/2019   Post & Rail Repair VGW£39.00
18/11/2019   APLCHF Grant Works£8,088.00
29/11/2019   Hedge Cutting Recreation Field£40.00
02/12/2019   Recreation Field Gate Repairs£180.00
02/12/2019   Staveley Grass Cutting£2,066.45
24/12/2019   APLCHF Grant Works, Pinfold Gate£564.00
20/01/2020   Recreation Field Gate Signs£33.18
02/03/2020   Recreation Field Annual Fee£70.00
09/03/2020   Quarterly Play Area Inspection£48.00
Total All Other Payments£15,547.34

Certificate of Exemption 2019/20

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