Wealden District Council
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Statement of Accounts

After the end of each financial year, the Council has to publish a formal set of accounts. This includes:

  • a narrative report
  • a statement of its income and expenditure for the year
  • a statement showing the value of its assets at the end of the year
  • a statement showing the movement in its cash balances

The Statement of Accounts have been compiled in accordance with the Local Authority Accounting Code of Practice in force at the time.  The Statement of Accounts are subject to independent audit by an auditor appointed by Public Sector Appointments Limited from 1 April 2015, or the Audit Commission prior to 31 March 2015.



Each year the Council’s Statement of Accounts are audited and any interested persons and journalists, under section 26 of the Local Audit and Accountability Act 2014 (http://www.legislation.gov.uk/ukpga/2014/2/contents), may:

  1. inspect the accounting records for the financial year to which the audit relates and all books, deeds, contracts, bills, vouchers, receipts and other documents relating to those records; and
  2. make copies of all or any part of those records or documents.

Note that section 26 contains prohibitions on inspecting any part of a record or document containing information that is protected on the grounds of commercial confidentiality or that contains personal information.

The Government has issued amended Accounts and Audit Regulations 2015 (the Accounts and Audit (Amendment) Regulations 2022 (SI 2022 No 708)), which included an extension to the accounts preparation timescales. The link to the legislation is below:

The Accounts and Audit (Amendment) Regulations 2022 (legislation.gov.uk)

For the year ended 31st March 2023 we will endeavour to supply all information electronically for inspection. Should a person be unable to access documents electronically, provision will be made for inspection at the Council Offices, Vicarage Lane, Hailsham from 9.00am to 4.30pm on weekdays between Thursday 14th September 2023 and Wednesday 25th October 2023 inclusive.  Please contact Laurence Woolven by email: laurence.woolven@wealden.gov.uk to make an appointment. Any inspection/appointment that occurs at the Council Offices will be required to adhere to the latest social distancing guidelines and it is expected that members of the public will comply with these while inspecting the accounts.

A person may also receive copies of the accounts and documents, although multiple copies will be charged for.

The draft Statement of Accounts which includes the draft Annual Governance Statement is subject to audit, and is available to view or download in the section above.

Local Government Electors and their representatives also have:

(i)           the opportunity to question the auditor about the accounting records, who may be contacted between Monday 14th September 2023 and Wednesday 25th October 2023 inclusive (see contact email address below).

(ii)          the right to make objections to the accounts or any items in them during the period Monday 14th September 2023 and Wednesday 25th October 2023 inclusive. Written notice of an objection must first be given to the auditor and a copy sent to the Council.

The audit is being carried out by Darren Wells, Grant Thornton UK LLP, 110 Bishopsgate,  London EC2N 4AY (for questions direct emails to the Audit Manager Tafadzwa Nembaware, email: Tafadzwa.Nembaware@uk.gt.com and will be conducted under the provisions of the Accounts and Audit Regulations 2015, the Local Audit and Accountability Act 2014 and Accounts and Audit (Coronavirus)(Amendment) Regulations 2020.

Laurence Woolven

Head of Financial Services (S151)

September 2023



Under regulations 10 of the Accounts and Audit Regulations 2015 (as amended), the Council was required to publish the audited Statement of Accounts on or before 30th November.

The Council has been unable to meet this requirement due to a national issue on pension valuations which has held up the sign-off of the accounts by the Council’s external auditors.

The audited Statement of Accounts will be published as soon as they have been signed off by the external auditors.

Laurence Woolven

Head of Financial Services (s151)

18 May 2023