Issue - meetings
Statement of Accounts 2025/26 - Update and Accounting Policies
Meeting: 25/06/2026 - Audit and Governance Committee (Item 6.)
6. Statement of Accounts 2025/26 - Update and Accounting Policies 
PDF 72 KB
Purpose:
This report presents the accounting policies to be included in the 2025/26 Statement of Accounts. This provides Members with the opportunity to review and approve the policies in advance of the preparation of the Statement of Accounts 2025/26. Approving the accounting policies in advance of the preparation of the accounts represents best practice.
Recommendations:
That the Audit and Governance Committee:
- Considers and approves the draft accounting policies for 2025/26 included at Annex A;
- Further necessary amendments to the policies set out at Annex A (occurring subsequent to this meeting) are included within the draft (unaudited) and/or final (audited) Statement of Accounts when presented to this Committee.
Additional documents:
- Annex A - Draft Statement of Accounting Policies, item 6.
PDF 292 KB
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