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
| Date | Category | Supplier | Details | Amount |
|---|---|---|---|---|
| 01/04/2019 | Neighbourhood Plan | N. Horton | Printer Paper | £4.00 |
| 06/04/2019 | Salaries | K. Haw | Quarterly Salary | £300.00 |
| 07/04/2019 | Salaries | TP Jones | Annual Payroll Services | £78.00 |
| 10/04/2019 | Asset Management | J. Rennison | Fell lime tree on VGW | £2,142.00 |
| 12/04/2019 | Lease Fees | Harrogate Borough Council | Allotment Lease fee | £80.00 |
| 30/04/2019 | Taxes & Levies | Swale & Ure Drainage Board | Agricultural Drainage Rate - Land at Staveley | £3.43 |
| 30/05/2019 | Asset Management | J. Goulding | Post & Rail Repair VGW | £39.00 |
| 03/06/2019 | Insurance | Norris & Fisher (Insurance Brokers) Ltd. | Annual Insurance Fee | £463.70 |
| 11/06/2019 | Asset Management | Park Lane Playgrounds | Quarterly Play Area Inspection | £48.00 |
| 28/06/2019 | Salaries | K. Haw | Quarterly Salary | £300.00 |
| 30/07/2019 | Grass Cutting | A. Legg | Copgrove April-July 8 cuts | £424.00 |
| 07/08/2019 | Hire Fees | Staveley & Copgrove Village Hall | Hall hire April 2019-March 2020 | £250.00 |
| 07/08/2019 | Subscriptions | Society of Local Council Clerks | Annual Membership from 07/08/2019 | £81.00 |
| 16/08/2019 | Asset Management | N. Horton | Padlock Recreation Field Gate | £17.59 |
| 13/09/2019 | Asset Management | N. Horton | Chain Recreation Field Gate | £19.99 |
| 14/09/2019 | Asset Management | Park Lane Playgrounds | Quarterly Play Area Inspection | £48.00 |
| 09/10/2019 | Subscriptions | N. Horton | ICO Annual Registration | £40.00 |
| 16/10/2019 | Traffic Management | North Yorkshire County Council | Traffic Surveys | £264.00 |
| 31/10/2019 | Grass Cutting | A. Legg | Copgrove August-October 8 cuts | £424.00 |
| 01/11/2019 | Stationary | N. Horton | Printer paper | £4.00 |
| 04/11/2019 | Asset Management | Harrogate Borough Council | ROSPA Annual Play Area Inspection | £66.00 |
| 13/11/2019 | Asset Management | J. Goulding | Post & Rail Repair VGW | £39.00 |
| 18/11/2019 | Asset Management | J. Rennison | APLCHF Grant Works | £8,088.00 |
| 29/11/2019 | Asset Management | C.G. Wyldbore | Hedge Cutting Recreation Field | £40.00 |
| 02/12/2019 | Asset Management | J. Goulding | Recreation Field Gate Repairs | £180.00 |
| 02/12/2019 | Grass Cutting | Harrogate Borough Council | Staveley Grass Cutting | £2,066.45 |
| 24/12/2019 | Asset Management | D. Hargreaves | APLCHF Grant Works, Pinfold Gate | £564.00 |
| 20/01/2020 | Asset Management | N. Horton | Recreation Field Gate Signs | £33.18 |
| 02/03/2020 | Lease Fees | Staveley Relief in Need Charity | Recreation Field Annual Fee | £70.00 |
| 09/03/2020 | Asset Management | Park Lane Playgrounds | Quarterly Play Area Inspection | £48.00 |
| 20/03/2020 | Salaries | TP Jones | Annual 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
| Date | Category | Customer | Details | Amount |
|---|---|---|---|---|
| 23/04/2019 | Rental Income | Allotment Tenant | Annual Allotment Rent | £40.00 |
| 24/04/2019 | Rental Income | Allotment Tenant | Annual Allotment Rent | £40.00 |
| 26/04/2019 | Precept | Harrogate Borough Council | First Installment | £2,915.00 |
| 02/05/2019 | Refunds | HMRC | VAT Reclaim | £598.25 |
| 27/09/2019 | Precept | Harrogate Borough Council | Second Installment | £2,915.00 |
| 09/10/2019 | Grants | Two Ridings Community Foundation | APLCHF Grant | £9,176.00 |
| 31/10/2019 | Donations | Donor | APLCHF Appeal | £250.00 |
| 31/10/2019 | Donations | Donor | APLCHF Appeal | £50.00 |
| 01/11/2019 | Donations | Donor | APLCHF Appeal | £20.00 |
| 04/11/2019 | Donations | Donor | APLCHF Appeal | £40.00 |
| 04/11/2019 | Donations | Donor | APLCHF Appeal | £500.00 |
| 04/11/2019 | Donations | Donor | APLCHF Appeal | £50.00 |
| 04/11/2019 | Donations | Donor | APLCHF Appeal | £100.00 |
| 04/11/2019 | Donations | Donor | APLCHF Appeal | £50.00 |
| 04/11/2019 | Donations | Donor | APLCHF Appeal | £100.00 |
| 04/11/2019 | Donations | Donor | APLCHF Appeal | £30.00 |
| 05/11/2019 | Donations | Donor | APLCHF Appeal | £100.00 |
| 05/11/2019 | Donations | Donor | APLCHF Appeal | £100.00 |
| 07/11/2019 | Donations | Donor | APLCHF Appeal | £50.00 |
| 11/11/2019 | Donations | Donor | APLCHF Appeal | £100.00 |
| 12/11/2019 | Donations | Donor | APLCHF Appeal | £50.00 |
| 14/11/2019 | Donations | Donor | APLCHF Appeal | £500.00 |
| 18/11/2019 | Donations | Donor | APLCHF Appeal | £100.00 |
| 18/11/2019 | Donations | Donor | APLCHF Appeal | £100.00 |
| 18/11/2019 | Donations | Donor | APLCHF Appeal | £500.00 |
| 19/11/2019 | Donations | Donor | APLCHF Appeal | £100.00 |
| 21/11/2019 | Donations | Donor | APLCHF Appeal | £75.00 |
| 25/11/2019 | Donations | Donor | APLCHF Appeal | £50.00 |
| 25/11/2019 | Donations | Donor | APLCHF Appeal | £900.00 |
| 02/12/2019 | Donations | Donor | APLCHF Appeal | £500.00 |
| 24/03/2020 | Refunds | HMRC | VAT 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
| Category | Actual YTD | Budget | Variance |
|---|---|---|---|
| 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
| ID | Date | VAT Supplier | Details | Amount | Processed |
|---|---|---|---|---|---|
| Brought Forward * | £584.58 | ||||
| Payments | |||||
| 1 | 01/04/2019 | The Works | Printer Paper | £0.67 | ✔ |
| 3 | 07/04/2019 | TP Jones | Annual Payroll Services | £13.00 | ✔ |
| 4 | 10/04/2019 | J. Rennison | Fell lime tree on VGW | £357.00 | ✔ |
| 9 | 11/06/2019 | Park Lane Playgrounds | Quarterly Play Area Inspection | £8.00 | ✔ |
| 14 | 16/08/2019 | Screwfix | Padlock Recreation Field Gate | £2.93 | ✔ |
| 15 | 13/09/2019 | Screwfix | Chain Recreation Field Gate | £3.33 | ✔ |
| 16 | 14/09/2019 | Park Lane Playgrounds | Quarterly Play Area Inspection | £8.00 | ✔ |
| 18 | 16/10/2019 | North Yorkshire County Council | Traffic Surveys | £44.00 | ✔ |
| 20 | 01/11/2019 | The Works | Printer paper | £0.67 | ✔ |
| 21 | 04/11/2019 | Harrogate Borough Council | ROSPA Annual Play Area Inspection | £11.00 | ✔ |
| 23 | 18/11/2019 | J. Rennison | APLCHF Grant Works | £1,348.00 | ✔ |
| 26 | 02/12/2019 | Harrogate Borough Council | Staveley Grass Cutting | £344.41 | ✔ |
| 27 | 24/12/2019 | D. Hargreaves | APLCHF Grant Works, Pinfold Gate | £94.00 | ✔ |
| 28 | 20/01/2020 | The Sign Shed | Recreation Field Gate Signs | £5.53 | ✔ |
| 30 | 09/03/2020 | Park Lane Playgrounds | Quarterly Play Area Inspection | £8.00 | ✔ |
| 31 | 20/03/2020 | TP Jones | Annual Payroll Services | £13.00 | ✔ |
| Total Payments | £2,261.54 | ||||
| Receipts | |||||
| 4 | 02/05/2019 | HMRC | VAT Reclaim | £598.25 | |
| 31 | 24/03/2020 | HMRC | VAT 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. | Description | Location | Year | Details | Value |
|---|---|---|---|---|---|
| 1 | Pinfold Enclosure | Arkendale Road, Staveley | 1980 | Details | £20,470 |
| 2 | Village Notice Boards x 2 Staveley | Village Green East, Main Street, Staveley | 1997 | Details | £950 |
| 3 | Village Green Stone Bench | Junction of Main Street, Minskip Road and Arkendale Road, Staveley | 1995 | Details | £2,375 |
| 4 | 5 Wooden Benches | Various throughout Staveley | 1995 | Details | £2,375 |
| 5 | Village Notice Board x1 Copgrove | St. Mongahs Lane, Copgrove | 2002 | Details | £475 |
| 6 | 1 Bench Copgrove | Open space on St. Mongahs Lane, Copgrove | 2002 | Details | £475 |
| 7 | Fence & Chain Opposite the Royal Oak Pub | Village Green West, Main Street, Staveley | 2000 | Details | £665 |
| 8 | Bus Shelter | Village Green East, Main Street, Staveley | 2012 | Details | £1,900 |
| 9 | Safety barrier | Outside Primary School, Minskip Road, Staveley | 2011 | Details | £550 |
| 10 | Childrens Playground equipment | Jubilee Recreation Field, Arkendale Road, Staveley | 2009 | Details | £12,000 |
| 11 | Phone Box & Defibrillator | Opposite Village Green East, Main Street, Staveley | 2016 | Details | £1,800 |
| 12 | Village Green East | Main Street, Staveley | 1986 | Details | £750 |
| 13 | Village Green West | Main Street, Staveley | 1973 | Details | £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
| Box | Amount |
|---|---|
| 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 |
