Cholmondeley & Chorley Parish Council
Transparency Code for Local Councils
The Local Audit and Accountability Act 2014 set out a new audit framework for local public authorities. Under the new audit framework smaller authorities, including parish councils with an annual turnover not exceeding £25,000 will be exempt from routine external audit, but in place of the routine audit, these smaller authorities will be subject to the new transparency requirements laid out in this Code. This will enable local electors and ratepayers to access relevant information about the authorities’ accounts and governance.
One of the requirements is the publication of the Council’s spend on any item in excess of £100.
This statement lists the Parish Council’s spend during the financial year 2024-2025.
| Date | Account name | Ref for payment | Reason for payment | net | VAT | Total |
| 31/03/2025 | Groundwork | groundwork (Neighbourhood Plan) | Paid back grant | £3,701.00 | £0.00 | £3,701.00 |
| 04/04/2024 | Transfer to 08256241 | Transfer to reserve Account | Transfer to reserve account (to gain interest) | £1,578.00 | £0.00 | £1,578.00 |
| 06/09/2024 | Transfer to 08256241 | Transfer to reserve Account | Transfer to reserve account (to gain interest) | £1,578.00 | £0.00 | £1,578.00 |
| 19/12/2024 | D Foulkes | Oct/Nov/Dec/back pay and 14 hrs due to extra work resulting from Internal Audit | Payroll Charges | £572.66 | £0.00 | £572.66 |
| 23/04/2024 | Coderra | Invoice no:13003 | WordPress website hosting | £360.00 | £0.00 | £360.00 |
| 18/03/2025 | D Foulkes | Jan-March Pay | Payroll Charges | £359.70 | £0.00 | £359.70 |
| 01/07/2024 | D Foulkes | April/May/June Payroll | Payroll Charges | £346.82 | £0.00 | £346.82 |
| 24/09/2024 | D Foulkes | July/August/September | Payroll Charges | £346.62 | £0.00 | £346.62 |
| 23/04/2024 | D Foulkes | Jan-March Pay | Jan-March Pay for Clerk | £302.63 | £0.00 | £302.63 |
| 23/04/2024 | Zurich Town & Parish, Insurer Trust Account | Client ref: 3698836 | Insurance cover 2024 | £294.54 | £0.00 | £294.54 |
| 01/07/2024 | Afford Bond | Internal Audit Services | Internal Audit | £200.00 | £40.00 | £240.00 |
| 06/01/2025 | Seal Calibration | Seal Calibration | Seal Calibration – defibrillator | £139.00 | £27.80 | £166.80 |
| 19/12/2024 | HMRC Cumbernauld | 120PY003255612503 | HMRC payment | £139.60 | £0.00 | £139.60 |
| 29/10/2024 | Transfer to 08256241 | Transfer to reserve Account | Re: HMRC Tax | £111.03 | £0.00 | £111.03 |
| Total | £10,029.60 | £67.80 | £10,097.40 | |||
FINANCIAL and ADMINISTRATIVE INFORMATION
Accessing Financial and Administrative Information
All key financial and governance documents for the Parish Council including annual accounts, audit reports, and the Public Notice Rights to Inspection Policy are made available below to ensure full transparency.
Please note: Local taxpayers fund the time and resources required to respond to queries and objections. To help us manage public funds responsibly and respond promptly, we kindly ask that you: review all published records before submitting questions; address queries to the Council first; keep enquiries specific, clear, and concise; and submit them in writing during the statutory inspection period. For full details, please see our Public Notice Rights to Inspection Policy (Signed Copy Part 1 and Part 2 ; Original Copy reviewed by ChALC).
FINANCIAL and ADMINISTRATIVE INFORMATION
| Category | Document |
|---|---|
| End of year accounts |
Accounts for the year ended 31.03.2025 Note: Following a thorough and detailed reconciliation process against bank statements and supporting working papers, the following clarifications have been made to ensure full compliance with JPAG guidance: Transfers between accounts and a refunded grant of £3,701 have been excluded from income and expenditure figures, as these are internal movements and not actual income or costs. A VAT refund of £111.03 and bank interest amounting to £147 have been correctly included in Box 3 (Other Income). Payroll processing fees totalling £158.90 have been reclassified under staff costs in Box 4. The closing balance of £7,944 fully matches the combined bank statements: Reserve Account £7,894 and Current Account £50. These adjustments fully reconcile with the bank records and adhere strictly to the latest JPAG financial guidance. Explanation of Variances 31.03.2025
|
| Annual governance statement | Annual Governance Statement Provision for the exercise of Public Rights Note: Original figures included refunded grant of £3701 and internal transfers between bank accounts (£1805) which should be excluded per JPAG guidance. The AGAR Section 2 has been corrected to show only actual receipts and payments. Closing balance remains unchanged at £7944 |
|
Internal audit report
|
|
Other:- Location of public land and building assets – The Parish Council does not own any land or building assets and therefore does not have a Public Land and Building asset Register.
🛠 Please note: At times, some files may be undergoing final review or update. The information on this page may be in the process of being updated or refreshed to ensure accuracy and completeness. If a document appears to be missing, we recommend checking the meetings page and carry out a search for the document.
If a document still appears to be missing, please check back shortly, as all required information will be uploaded as soon as it becomes available.
If you require any more information, or have any queries, please contact the Clerk, Debbie Foulkes, at Clerk@cholmondeley-chorley.co.uk