Accounting statements 2022-23 for:

Name of body:

PORT EYNON COMMUNITY COUNCIL

	Year ending		Notes and guidance for compilers
	31 March 2022 (£)	31 March 2023 (£)	Please round all figures to nearest £. Do not leave any boxes blank and report £0 or nil balances. All figures must agree to the underlying financial records for the relevant year.
Statement of income and expenditure/receipts and payments
Balances brought forward	13257	8133	Total balances and reserves at the beginning of the year as recorded in the financial records. Must agree to line 7 of the previous year.
(+) Income from local taxation/levy	6000	6000	Total amount of income received/receivable in the year from local taxation (precept) or levy/contribution from principal bodies.
(+) Total other receipts	23	55	Total income or receipts recorded in the cashbook minus amounts included in line 2. Includes support, discretionary and revenue grants.
(-) Staff costs	2000	2000	Total expenditure or payments made to and on behalf of all employees. Include salaries and wages, taxable allowances, PAYE and NI (employees and employers), pension contributions and termination costs. Exclude reimbursement of out-of-pocket expenses.
(-) Loan interest/capital repayments	0	0	Total expenditure or payments of capital and interest made during the year on external borrowing (if any).
(-) Total other payments	9147	2341	Total expenditure or payments as recorded in the cashbook minus staff costs (line 4) and loan interest/capital repayments (line 5).
(=) Balances carried forward	8133	9848	Total balances and reserves at the end of the year. Must equal (1+2+3) – (4+5+6).
Statement of balances
(+) Debtors	0	0	Income and expenditure accounts only: Enter the value of debts owed to the body at the year-end.
(+) Total cash and investments	8133	9848	All accounts: The sum of all current and deposit bank accounts, cash holdings and investments held at 31 March. This must agree with the reconciled cashbook balance as per the bank reconciliation.
(-) Creditors	0	0	Income and expenditure accounts only: Enter the value of monies owed by the body (except borrowing) at the year-end.
(=) Balances carried forward	8133	9848	Total balances should equal line 7 above: Enter the total of (8+9-10).
Total fixed assets and long-term assets	13886	13886	The asset and investment register value of all fixed assets and any other long-term assets held as at 31 March.
Total borrowing	0	0	The outstanding capital balance as at 31 March of all loans from third parties (including PWLB).

Annual Governance Statement

We acknowledge as the members of the Council/Board/Committee, our responsibility for ensuring that there is a sound system of internal control, including the preparation of the accounting statements. We confirm, to the best of our knowledge and belief, with respect to the accounting statements for the year ended 31 March 2023, that:

	Agreed?		‘YES’ means that the Council/Board/Committee:	PG Ref
	Yes	No*
1.    We have put in place arrangements for: effective financial management during the year; andthe preparation and approval of the accounting statements.			Properly sets its budget and manages its money and prepares and approves its accounting statements as prescribed by law.	6, 12
2.    We have maintained an adequate system of internal control, including measures designed to prevent and detect fraud and corruption, and reviewed its effectiveness.			Made proper arrangements and accepted responsibility for safeguarding the public money and resources in its charge.	6, 7
3.    We have taken all reasonable steps to assure ourselves that there are no matters of actual or potential non-compliance with laws, regulations and codes of practice that could have a significant financial effect on the ability of the Council/Board/ Committee to conduct its business or on its finances.			Has only done things that it has the legal power to do and has conformed to codes of practice and standards in the way it has done so.	6
4.    We have provided proper opportunity for the exercise of electors’ rights in accordance with the requirements of the Accounts and Audit (Wales) Regulations 2014.			Has given all persons interested the opportunity to inspect the body’s accounts as set out in the notice of audit.	6, 23
5.    We have carried out an assessment of the risks facing the Council/Board/Committee and taken appropriate steps to manage those risks, including the introduction of internal controls and/or external insurance cover where required.			Considered the financial and other risks it faces in the operation of the body and has dealt with them properly.	6, 9
6.    We have maintained an adequate and effective system of internal audit of the accounting records and control systems throughout the year and have received a report from the internal auditor.			Arranged for a competent person, independent of the financial controls and procedures, to give an objective view on whether these meet the needs of the body.	6, 8
7.    We have considered whether any litigation, liabilities or commitments, events or transactions, occurring either during or after the year-end, have a financial impact on the Council/Board/Committee and, where appropriate, have included them on the accounting statements.			Disclosed everything it should have about its business during the year including events taking place after the year-end if relevant.	6
8.    We have taken appropriate action on all matters raised in previous reports from internal and external audit.			Considered and taken appropriate action to address issues/weaknesses brought to its attention by both the internal and external auditors.	6, 8, 23

9.    Trust funds – The body acts as sole trustee for and is responsible for managing trust fund(s)/assets. We exclude transactions related to these trusts from the Accounting Statement. In our capacity as trustee, we have discharged our responsibility in relation to the accountability for the fund(s) including financial reporting and, if required, independent examination or audit.	Yes	No	N/A	Has met all of its responsibilities where it is a sole managing trustee of a local trust or trusts.	3, 6

* Please provide explanations to the external auditor on a separate sheet for each ‘no’ response given; and describe what action is being taken to address the weaknesses identified.

Additional disclosure notes*

The following information is provided to assist the reader to understand the accounting statement and/or the Annual Governance Statement

1.    Expenditure under S137 Local Government Act 1972 and S2 Local Government Act 2000 Section 137(1) of the 1972 Act permits the Council to spend on activities for which it has no other specific powers if the Council considers that the expenditure is in the interests of, and will bring direct benefit to, the area or any part of it, or all or some of its inhabitants, providing that the benefit is commensurate with the expenditure. Section 137(3) also permits the Council to incur expenditure for certain charitable and other purposes. The maximum expenditure that can be incurred under both section 137(1) and (3) for the financial year 2022-23 was £8.82 per elector. In 2022-23, the Council made payments totalling £___2341.00___________ under section 137. These payments are included within ‘Other payments’ in the Accounting Statement.

2.

3.

* Include here any additional disclosures the Council considers necessary to aid the reader’s understanding of the accounting statements and/or the annual governance statement.

Council/Board/Committee approval and certification

The Council/Committee is responsible for the preparation of the accounting statements and the annual governance statement in accordance with the requirements of the Public Audit (Wales) Act 2004 (the Act) and the Accounts and Audit (Wales) Regulations 2014.

Certification by the RFO I certify that the accounting statements contained in this Annual Return present fairly the financial position of the Council/Board/ Committee, and its income and expenditure, or properly present receipts and payments, as the case may be, for the year ended 31 March 2023.	Approval by the Council/Board/Committee I confirm that these accounting statements and Annual Governance Statement were approved by the Council/Board/Committee under minute reference:
	Minute ref: AGM 2023 Item 6
RFO signature:	Chair of meeting signature:
Name: Barry J Stubbings	Name: Robert L. Fisher
Date: 25 June 2023	Date: 25 June 2023

 Annual internal audit report to:

Name of body:

PORT EYNON COMMUNITY COUNCIL

The Council/Board/Committee’s internal audit, acting independently and on the basis of an assessment of risk, has included carrying out a selective assessment of compliance with relevant procedures and controls expected to be in operation during the financial year ending 31 March 2023.

The internal audit has been carried out in accordance with the Council/Board/Committee’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 and the internal audit conclusions on whether, in all significant respects, the following control objectives were being achieved throughout the financial year to a standard adequate to meet the needs of the Council/Board/Committee.

	Agreed?				Outline of work undertaken as part of the internal audit (NB not required if detailed internal audit report presented to body)
	Yes	No*	N/A	Not covered**
1.    Appropriate books of account have been properly kept throughout the year.					Insert text
2.    Financial regulations have been met, payments were supported by invoices, expenditure was approved and VAT was appropriately accounted for.					Council not VAT registered
3.    The body assessed the significant risks to achieving its objectives and reviewed the adequacy of arrangements to manage these.					Insert text
4.    The annual precept/levy/resource demand requirement resulted from an adequate budgetary process, progress against the budget was regularly monitored, and reserves were appropriate.					Insert text
5.    Expected income was fully received, based on correct prices, properly recorded and promptly banked, and VAT was appropriately accounted for.					Insert text
6.    Petty cash payments were properly supported by receipts, expenditure was approved and VAT appropriately accounted for.					See 2 above
7.    Salaries to employees and allowances to members were paid in accordance with minuted approvals, and PAYE and NI requirements were properly applied.					Clerk self employed and services contracted so no PAYE / NI
8.    Asset and investment registers were complete, accurate, and properly maintained.					Insert text

	Agreed?				Outline of work undertaken as part of the internal audit (NB not required if detailed internal audit report presented to body)
	Yes	No*	N/A	Not covered**
9.    Periodic and year-end bank account reconciliations were properly carried out.					Insert text
10.  Accounting statements prepared during the year were prepared on the correct accounting basis (receipts and payments/income and expenditure), agreed with the cashbook, were supported by an adequate audit trail from underlying records, and where appropriate, debtors and creditors were properly recorded.					Insert text
11.  Trust funds (including charitable trusts). The Council/Board/ Committee has met its responsibilities as a trustee.					Insert text

	Agreed?				Outline of work undertaken as part of the internal audit (NB not required if detailed internal audit report presented to body)
	Yes	No*	N/A	Not covered**
12.  Assets					Remove low value items such as notice boards after 5 years
13.  Insert risk area					Insert text
14.  Insert risk area					Insert text

* 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 ‘not covered’, please state when the most recent internal audit work was done in this area and when it is
next planned, or if coverage is not required, internal audit must explain why not.

Internal audit confirmation

I/we confirm that as the Council’s internal auditor, I/we have not been involved in a management or administrative role within the body (including preparation of the accounts) or as a member of the body during the financial years 2021-22 and 2022-23. I also confirm that there are no conflicts of interest surrounding my appointment.

Name of person who carried out the internal audit:

Signature of person who carried out the internal audit:

Date:                                                                                              8 November 2023

30 May 2017

 

Receipts and Payments Account for year ended 31^st March 2017

 

RECEIPTS	£
Precept	5,500.00
Wayleaves	69.14
Bank interest	1.95
Grants etc.	0.00
Burial fees	0.00
Others	0.00
TOTAL RECEIPTS	5,571.76
PAYMENTS		£
Clerk’s salary		1,800.00
Clerk’s expenses
Insurance		221.07
Commemorative seat at Overton		690.00
Audit fees		0.00
Port Eynon Hall Hire		220.00
Web site hosting		50.00
One Voice Wales		113.00
Church yard maintenance costs		0.00
Knelston Burial Ground, maintenance		200.00
Commemorative coins for school		300.34
Bramble clearance at Port Eynon		120.00
Joint Councils press announcement		59.09
Land Registry enquiry		7.00
TOTAL PAYMENTS		£   3,780.50
SUMMARY	£
Opening Balance   Add Income	14,775.21   5,571.76
Deduct expenditure	(3,780.50)
Total	16,556.47
Represented by:		£
Current account		10,372.09
Savings Account		5,259.38
Burial Ground Account		935.00
Creditors / Debtors		0.00
Total		16556.47

Bank Reconciliation

 

Financial year ended 31^st March 2017

 

Prepared by      Barry J. Stubbings  (Clerk and Treasurer)                                   Date:    10^th May 2017

 

Balance per bank statements as at 31st March 2017:		£	£
Current account		10,372.09
Savings Account		5,259.38
No. 2 (Burial ground) Account		935.00
			16,566.47
Less: any un-presented cheques at 31st March 2017:
Add: un-banked cash at 31st March 2016:		0.00	0.00
Net balance at 31st March 2016:			16,566.47

 

 

The net balances reconcile to the cash book (receipts and payments account) for the year, as follows:

 

CASH BOOK

 

Opening Balance 1st April 2016:			14,775.21
Add: Receipts in the year			5,571.76
Less: Payments in the year			(3,780.50)
Closing balance per cash book as at 31st March 2016			16.566.47

Explanation of variances – pro forma                                                             Attachment 1.2

 

The OVW/SLCC ‘Practitioners’ Guide 2011’ provides guidance on explaining significant variances (This is not just a matter for the audit, as it is good practice for the RFO to provide the Council with explanations for differences between one year’s actual expenditure/income and the next, and between budgeted and actual expenditure/income in a year, as part of the normal budgetary control arrangements and when setting the precept.)

 

Please explain any variances of more than 15% between the totals for individual boxes. We do not require an explanation for variances of less than £200; however in some cases there may be compensating variances which leave the total for a box relatively unchanged – e.g. where there was a major one-off project in 2010/11 (e.g. contribution to a village hall extension of £30,000), but a totally different expense of a similar size in 2011/12 (e.g. purchase of playground equipment of £28,000). In such cases it would be helpful to provide an explanation of movements within each box. We also ask you to explain any change where there is a movement to or from zero.

 

Section 1	2015/16 £	2016/17 £	Variance (+/-) £	Detailed explanation of variance (with amounts £)
Box 2 Annual precept	5,500	5,500	0
Box 3 Total other receipts	3	71	68	Wayleave of £69 (2016/17) Bank interest £2
Box 4 Staff costs	1600	1.800	0	Increase in Clerk’s of £200 pa
Box 5 Loan interest/capital payments	0	0	0
Box 6 Total other payments	10,293	3,780	6,313	One off Expenditures in 2015/16 of £8,440
Box 7 Balances carried forward	14,775	16,566	1,791
Box 8 Debtors and stock balances	0	0	0
Box 9 Total cash and investments	14,775	16,566	1,791
Box 10 Creditors	0	0	0
Box 12 Total fixed assets and long term assets	4,831	5,191	0	Seat purchased
Box 13 Total borrowing	0	0	0

 

Asset Register

 

The Community Council holds the following assets:

 

1. A Burial Ground in the Parish of Knelston formerly attached to the Providence Baptist Chapel and for which the Council levies appropriate charges for internments, etc.

[asset value – £1].

 

1. Public Notice Boards & seats at the following locations:

 

• Scurlage Village Green,signboard erected in 2009/2010 @ cost of          £680
• Port Eynon, signboard near church yard erected in 2010/2011 @ cost of £920
• Knelston Burial Ground signboard erected in 2010/2011 @ cost of £740
• Knelston village signboard erected in 2014 @ cost of £956
• Bench Seats purchased in June 2014 @ cost of £1071.36
• Bus shelter seats purchased in July 2014 @ cost of £463.1
• Commemorative seat at Overton Green 2016 £360

 

TOTAL @ COST         £5,191

Notice of appointment of date for the exercise of elector’s rights

Accounts for the year ended 31^st March 2017

 

Public Audit (Wales) Act 2004 and the Accounts and Audit (Wales) Regulations 2014 (SI 2014/337)

 

1. This notice will be displayed from 22 May 2017 to 4 June 2017

 

2. Each year the Council’s Annual Return is audited by an auditor on behalf of the Auditor General for Wales, and any person interested has the opportunity to inspect and make copies of the Annual Return and all books, deeds, contracts, bills, vouchers and receipts relating to them.

 

3. These documents will be available on reasonable notice on application to:

 

Mr. Barry Stubbings (Clerk to Council)

Burry Court

Burry Green

Gower

SA3 1HR

 

between the hours of 10:00 a.m. to 1:00 p.m. and 2:00 p.m. to 5:00 p.m. on Monday to Friday.

 

commencing on:           5^th June 2017

 

and ending on :             30^th June 2017

 

3. Local electors and their representatives also have:

 

• The opportunity to question the Auditor General about the accounts; and

 

• The right to attend before the Auditor General and make objections to the accounts or any item in them. Written notice of an objection must first be given to the Auditor General and a copy sent to the Community Council.

 

The auditor on behalf of the Auditor General can be contacted at the address below for this purpose from the  3^rd  July 2017  until the audit has been completed.

 

4. The Council’s audit is being conducted under the provisions of the Public Audit (Wales) Act 2004, the Accounts and Audit (Wales) Regulations 2014 and the Auditor General for Wales Code of Audit. The audit of Port Eynon Community Council is being carried out by:

 

BDO LLP

Arcadia House, Maritime Walk

Ocean Village

Southampton

SO14 3TL

029 2034 2777