End of Year

End of Year Accounts for the Financial Year 2020 - 2021

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 note exceed £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. It also does not have to subject its annual accounts and processes to external audit.

In compliance with the Transparency Code for Smaller Authorities, the latest end of year accounts and associated documents are presented below.

A financial year runs from April 1st to March 31st.

Expenditure for the Financial Year 2020 - 2021

No.DateCategorySupplierDetailsAmount
101/04/2020Lease FeesHarrogate Borough CouncilAnnual Allotment Fee£80.00
223/04/2020InsuranceNorris & Fisher (Insurance Brokers) Ltd.Policy premium for 01/06/20 - 31/05/21£468.06
307/05/2020Taxes & LeviesSwale & Ure Drainage BoardAgricultural Drainage Rate - Land at Staveley£3.08
417/05/2020Asset ManagementL Carr ContractorsPhone Box Refurbishment£2,359.20
509/06/2020Asset ManagementPark Lane PlaygroundsQuarterly Play Area Inspection£48.00
629/06/2020Grass CuttingFarm & Land Services Ltd.Grass Cutting Staveley May - June£298.80
701/07/2020Hire FeesStaveley & Copgrove Village HallHall Hire July 2020 to March 2021£187.50
809/07/2020Asset ManagementPark Lane PlaygroundsPlay Area Repair and Maintenance£630.00
913/07/2020Asset ManagementB. D. EvansGround Cover Membrane for the Pinfold£49.98
1030/07/2020Grass CuttingA. LeggGrass Cutting Copgrove April - July 8 cuts£424.00
1102/09/2020Grass CuttingFarm & Land Services Ltd.Grass Cutting Staveley July - August£363.60
1202/09/2020WebsiteA2 HostingAnnual Hosting Fee£197.48
1309/09/2020Asset ManagementD H Garden MaintenanceVillage Green maintenance£50.00
1405/10/2020Asset ManagementC.G. WyldboreHedgcutting at Staveley Playing Field£40.00
1505/10/2020SalariesHMRCClerk PAYE & NI£67.60
1605/10/2020SalariesR. CrabtreeClerk Salary - September£271.09
1705/10/2020SubscriptionsInformation Commissioner's OfficeRegistration£40.00
1807/11/2020Asset ManagementHarrogate Borough CouncilAnnual Play Area Inspection£66.00
1907/11/2020Grass CuttingA. LeggGrass Cutting Copgrove August - October 8 cuts£424.00
2017/11/2020Grass CuttingFarm & Land Services Ltd.Grass Cutting Staveley September - October£148.80
2117/11/2020Traffic ManagementMorelock Signs LTDCopgrove signs£130.80
2209/12/2020SalariesHMRCClerk PAYE & NI£78.20
2309/12/2020SalariesR. CrabtreeClerk Salary - October & November£312.60
2418/12/2020Asset ManagementPark Lane PlaygroundsQuarterly Play Area Inspection£48.00
2522/12/2020Asset ManagementFarm & Land Services Ltd.Recreation Field hedge clearance and fencing£654.00
2623/12/2020Asset ManagementP. EdwardsPadlock & Chain£9.99
2723/12/2020MiscellaneousP. EdwardsCopgrove Christmas Lights£32.97
2801/03/2021Lease FeesStaveley Relief in Need CharityRecreation Field Rental payment£70.00
2904/03/2021Asset ManagementDalebuild LtdErection of Road signs for Copgrove plus poles£720.00
3022/03/2021Asset ManagementL Carr ContractorsRenovation of benches and notice board£552.00
3124/03/2021Asset ManagementPark Lane PlaygroundsQuarterly payment 4£48.00
3229/03/2021Asset ManagementHarrogate Borough CouncilAllotment Annual Fee£80.00
Total£8,953.75
Select the underlined text in the Details column to see any supporting document associated to the transaction, such as an order, invoice or receipt.
Dates in this colour can display the statutory power or duty under which the transaction was made. Hover over or tap the date to see the power or duty.
Amounts in this colour are inclusive of VAT. Hover over or tap the amount to see the VAT amount.

Expenditure Notes

  • None.

Expenditure by Budget Category

Income for the Financial Year 2020 - 2021

No.DateCategoryCustomerDetailsAmount
102/04/2020Rental IncomeC. BatemanAnnual Allotment Rent£40.00
202/04/2020Rental IncomeI. IbottsonAnnual Allotment Rent£40.00
320/04/2020DonationsDonorMr. C. Greenwood / Harmby Homes£8,500.00
428/04/2020PreceptHarrogate Borough CouncilFirst Installment£3,178.00
529/09/2020PreceptHarrogate Borough CouncilSecond Installment£3,177.00
624/12/2020RefundsStaveley Relief in Need CharityRecreation Field hedge clearance and fencing£545.00
729/03/2021RefundsHMRCVAT refund 2020-21£966.78
831/03/2021Rental IncomeI. IbottsonAllotment rental 2021-2£40.00
Total£16,486.78
Select the underlined text in the Details column to see any supporting document associated to the transaction, such as an order, invoice or receipt.
Dates in this colour can display the statutory power or duty under which the transaction was made. Hover over or tap the date to see the power or duty.

Notes on Income

  • None.

Income By Budget Category

Financial Summary for the Financial Year 2020 - 2021

CategoryActual YTDBudgetVariance
Expenditure (Ex VAT)
Asset Management£4,491£5,165£674
Chair's Allowance£0£0£0
Grass Cutting£1,524£2,000£476
Hire Fees£188£188£1
Insurance£468£475£7
Lease Fees£150£150£0
Miscellaneous£33£0£-33
Neighbourhood Plan£0£0£0
Salaries£729£2,032£1,303
Stationary£0£40£40
Subscriptions£40£300£260
Taxes & Levies£3£3£0
Traffic Management£109£0£-109
Training£0£200£200
Website£165£165£0
VAT Cost£1,054£0£1,054
Total Expenditure£8,954£10,718£1,764
Income (Ex VAT)
Donations£8,500£4,415£-4,085
Grants£0£0£0
Interest Received£0£0£0
Precept£6,355£6,355£0
Refunds£1,512£0£-1,512
Rental Income£120£80£-40
Total Income£16,487£10,850£-5,637
Net Income/Expenditure£7,533£132£-7,401

Notes on Financial Summary

  • None.

AGAR Accounting Statement for the Financial Year 2020 - 2021

BoxPrevious YearCurrent Year
1 - Balances Brought Forward£12,209£18,232
2 - Precept or Rates and Levies£5,830£6,355
3 - Total Other Receipts£16,496£10,132
4 - Staff Costs£756£729
5 - Loan Interest/capital repayments£0£0
6 - All Other Payments£15,547£8,224
7 - Balances Carried Forward£18,232£25,765
8 - Total Value of Cash & Short Term Investments£18,232£25,765
9 - Total Fixed Assets and Long Term Investments£44,785£45,495
10 - Total Borrowings£0£0

Notes on Accounting Statement

  • None.

AGAR Accounting Statement Detail for the Financial Year 2020 - 2021

BoxAmount
2 - Precept or Rates and Levies
28/04/2020   First Installment£3,178.00
29/09/2020   Second Installment£3,177.00
Total : Precept or Rates and Levies£6,355.00
3 - Total Other Receipts
02/04/2020   Annual Allotment Rent£40.00
02/04/2020   Annual Allotment Rent£40.00
20/04/2020   Mr. C. Greenwood / Harmby Homes£8,500.00
24/12/2020   Recreation Field hedge clearance and fencing£545.00
29/03/2021   VAT refund 2020-21£966.78
31/03/2021   Allotment rental 2021-2£40.00
Total : Total Other Receipts£10,131.78
4 - Staff Costs
05/10/2020   Clerk PAYE & NI£67.60
05/10/2020   Clerk Salary - September£271.09
09/12/2020   Clerk Salary - October & November£312.60
09/12/2020   Clerk PAYE & NI£78.20
Total : Staff Costs£729.49
5 - Loan Interest/capital repayments
Total : Loan Interest/capital repayments£0.00
6 - All Other Payments
01/04/2020   Annual Allotment Fee£80.00
23/04/2020   Policy premium for 01/06/20 - 31/05/21£468.06
07/05/2020   Agricultural Drainage Rate - Land at Staveley£3.08
17/05/2020   Phone Box Refurbishment£2,359.20
09/06/2020   Quarterly Play Area Inspection£48.00
29/06/2020   Grass Cutting Staveley May - June£298.80
01/07/2020   Hall Hire July 2020 to March 2021£187.50
09/07/2020   Play Area Repair and Maintenance£630.00
13/07/2020   Ground Cover Membrane for the Pinfold£49.98
30/07/2020   Grass Cutting Copgrove April - July 8 cuts£424.00
02/09/2020   Annual Hosting Fee£197.48
02/09/2020   Grass Cutting Staveley July - August£363.60
09/09/2020   Village Green maintenance£50.00
05/10/2020   Registration£40.00
05/10/2020   Hedgcutting at Staveley Playing Field£40.00
07/11/2020   Grass Cutting Copgrove August - October 8 cuts£424.00
07/11/2020   Annual Play Area Inspection£66.00
17/11/2020   Copgrove signs£130.80
17/11/2020   Grass Cutting Staveley September - October£148.80
18/12/2020   Quarterly Play Area Inspection£48.00
22/12/2020   Recreation Field hedge clearance and fencing£654.00
23/12/2020   Copgrove Christmas Lights£32.97
23/12/2020   Padlock & Chain£9.99
01/03/2021   Recreation Field Rental payment£70.00
04/03/2021   Erection of Road signs for Copgrove plus poles£720.00
22/03/2021   Renovation of benches and notice board£552.00
24/03/2021   Quarterly payment 4£48.00
29/03/2021   Allotment Annual Fee£80.00
Total : All Other Payments£8,224.26
8 - Total Value of Cash & Short Term Investments
Total : Total Value of Cash & Short Term Investments£0.00
9 - Total Fixed Assets and Long Term Investments
01/04/1980   Pinfold Enclosure£20,470.00
01/04/1997   Village Notice Boards x 2 Staveley£950.00
01/04/1995   Village Green Stone Bench£2,375.00
01/04/1995   5 Wooden Benches£2,375.00
01/01/2000   Village Notice Board x 1 Copgrove£475.00
01/04/2002   1 Bench Copgrove£475.00
01/04/2000   Fence & Chain Opposite the Royal Oak Pub£665.00
01/04/2012   Bus Shelter£1,900.00
01/04/2011   Safety barrier£550.00
01/04/2009   Childrens Playground equipment£12,000.00
01/04/2016   Phone Box & Defibrillator£1,800.00
01/04/1986   Village Green East£750.00
01/04/1973   Village Green West£0.00
01/03/2021   Copgrove Village Signs£710.00
Total : Total Fixed Assets and Long Term Investments£45,495.00
10 - Total Borrowings
Total : Total Borrowings£0.00

Bank Reconciliation for the Financial Year 2020 - 2021

 Amount
Balance as per Bank Statement as at 31 Mar 2021
Treasurers Account£25,764.54
+ Unbanked Receipts£0.00
- Unpresented Payments(£0.00)
Balance available as at 31 Mar 2021£25,764.54
The net balances reconcile to the Cash Book (receipts and payments account) as follows:
Payments and Receipts Account
Opening Balance as at 01 Apr 2020£18,231.51
+ Receipts£16,486.78
Sub Total£34,718.29
- Payments(£8,953.75)
Balance as at 31 Mar 2021£25,764.54

Notes on Bank Reconciliation

  • None.

Bank Statement (Treasurers Account) for the Financial Year 2020 - 2021

DatePayment TypeDetailsPaid outPaid inBalance
01 Apr 2020BALANCE BROUGHT FORWARD£18,231.51
01 Apr 2020Faster PaymentHarrogate Borough Council£80.00£18,151.51
02 Apr 2020Faster PaymentC. Bateman£40.00£18,191.51
02 Apr 2020Faster PaymentI. Ibottson£40.00£18,231.51
20 Apr 2020ChequeDonor£8,500.00£26,731.51
23 Apr 2020Faster PaymentNorris & Fisher (Insurance Brokers) Ltd.£468.06£26,263.45
28 Apr 2020Faster PaymentHarrogate Borough Council£3,178.00£29,441.45
07 May 2020Faster PaymentSwale & Ure Drainage Board£3.08£29,438.37
17 May 2020Faster PaymentL Carr Contractors£2,359.20£27,079.17
09 Jun 2020Faster PaymentPark Lane Playgrounds£48.00£27,031.17
29 Jun 2020Faster PaymentFarm & Land Services Ltd.£298.80£26,732.37
01 Jul 2020Faster PaymentStaveley & Copgrove Village Hall£187.50£26,544.87
09 Jul 2020Faster PaymentPark Lane Playgrounds£630.00£25,914.87
13 Jul 2020Faster PaymentB. D. Evans£49.98£25,864.89
30 Jul 2020Faster PaymentA. Legg£424.00£25,440.89
02 Sep 2020Faster PaymentA2 Hosting£197.48£25,243.41
02 Sep 2020Faster PaymentFarm & Land Services Ltd.£363.60£24,879.81
09 Sep 2020Faster PaymentD H Garden Maintenance£50.00£24,829.81
29 Sep 2020Faster PaymentHarrogate Borough Council£3,177.00£28,006.81
05 Oct 2020Faster PaymentC.G. Wyldbore£40.00£27,966.81
05 Oct 2020Faster PaymentHMRC£67.60£27,899.21
05 Oct 2020Faster PaymentInformation Commissioner's Office£40.00£27,859.21
05 Oct 2020Faster PaymentR. Crabtree£271.09£27,588.12
07 Nov 2020Faster PaymentA. Legg£424.00£27,164.12
07 Nov 2020Faster PaymentHarrogate Borough Council£66.00£27,098.12
17 Nov 2020Faster PaymentFarm & Land Services Ltd.£148.80£26,949.32
17 Nov 2020Faster PaymentMorelock Signs LTD£130.80£26,818.52
09 Dec 2020Faster PaymentHMRC£78.20£26,740.32
09 Dec 2020Faster PaymentR. Crabtree£312.60£26,427.72
18 Dec 2020Faster PaymentPark Lane Playgrounds£48.00£26,379.72
22 Dec 2020Faster PaymentFarm & Land Services Ltd.£654.00£25,725.72
23 Dec 2020Faster PaymentP. Edwards£32.97£25,692.75
23 Dec 2020Faster PaymentP. Edwards£9.99£25,682.76
24 Dec 2020ChequeStaveley Relief in Need Charity£545.00£26,227.76
01 Mar 2021Standing OrderStaveley Relief in Need Charity£70.00£26,157.76
04 Mar 2021Faster PaymentDalebuild Ltd£720.00£25,437.76
22 Mar 2021Faster PaymentL Carr Contractors£552.00£24,885.76
24 Mar 2021Faster PaymentPark Lane Playgrounds£48.00£24,837.76
29 Mar 2021Faster PaymentHarrogate Borough Council£80.00£24,757.76
29 Mar 2021Bank Giro CreditHMRC£966.78£25,724.54
31 Mar 2021Faster PaymentI. Ibottson£40.00£25,764.54
31 Mar 2021BALANCE CARRIED FORWARD£25,764.54

Notes on Bank Account Statement

  • None.

VAT Account for the Financial Year 2020 - 2021

IDDateVAT SupplierDetailsAmountReclaimed
Brought Forward *£21.00
Payments
3517/05/2020L Carr ContractorsPhone Box Refurbishment£393.20
3609/06/2020Park Lane PlaygroundsQuarterly Play Area Inspection£8.00
3729/06/2020Farm & Land Services Ltd.Grass Cutting Staveley May - June£49.80
3909/07/2020Park Lane PlaygroundsPlay Area Repair and Maintenance£105.00
4213/07/2020Elixir Garden SuppliesGround Cover Membrane for the Pinfold£8.33
4302/09/2020A2 HostingAnnual Hosting Fee£32.91
4402/09/2020Farm & Land Services Ltd.Grass Cutting Staveley July - August£60.60
4107/11/2020Harrogate Borough CouncilAnnual Play Area Inspection£11.00
5117/11/2020Morelock Signs LTDCopgrove signs£21.80
5217/11/2020Farm & Land Services Ltd.Grass Cutting Staveley September - October£24.80
5318/12/2020Park Lane PlaygroundsQuarterly Play Area Inspection£8.00
5422/12/2020Farm & Land Services Ltd.Recreation Field hedge clearance and fencing£109.00
5823/12/2020Amazon UKPadlock & Chain£1.67
6004/03/2021Dalebuild LtdErection of Road signs for Copgrove plus poles£120.00
6322/03/2021L Carr ContractorsRenovation of benches and notice board£92.00
6424/03/2021Park Lane PlaygroundsQuarterly payment 4£8.00
Total Payments£1,054.11
Receipts
10329/03/2021HMRCVAT refund 2020-21£966.78
Total Receipts£966.78
Carried Forward ** ( Brought Forward + Payments - Receipts )£108.32

VAT Account Notes

* Brought Forward is the sum of VAT Payments from previous financial years that were not reclaimed prior to the start of the above financial year.

** Carried Forward is the sum of VAT Payments from this and previous financial years that were not recalimed during the above financial year and remain outstanding.

Asset Register for the Financial Year 2020 - 2021

No.DescriptionLocationYearValue
1Pinfold EnclosureArkendale Road, Staveley1980£20,470
2Village Notice Boards x 2 StaveleyVillage Green East, Main Street, Staveley1997£950
3Village Green Stone BenchJunction of Main Street, Minskip Road and Arkendale Road, Staveley1995£2,375
45 Wooden BenchesVarious throughout Staveley1995£2,375
5Village Notice Board x 1 CopgroveSt. Mongahs Lane, Copgrove2002£475
61 Bench CopgroveOpen space on St. Mongahs Lane, Copgrove2002£475
7Fence & Chain Opposite the Royal Oak PubVillage Green West, Main Street, Staveley2000£665
8Bus ShelterVillage Green East, Main Street, Staveley2012£1,900
9Safety barrierOutside Primary School, Minskip Road, Staveley2011£550
10Childrens Playground equipmentJubilee Recreation Field, Arkendale Road, Staveley2009£12,000
11Phone Box & DefibrillatorOpposite Village Green East, Main Street, Staveley2016£1,800
12Village Green EastMain Street, Staveley1986£750
13Village Green WestMain Street, Staveley1973£0
14Copgrove Village SignsWath Lane and Apron Lane2021£710
Total£45,495.00

Asset Register Notes

  • All assets are valued at acquisition cost.

Internal Audit Report

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

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

Accounting Statement Notes

  • None.

Certificate of Exemption