Council Finances for the current year

How the Parish Council plans and accounts for its spending: annual budgets, budget to actual summaries and the audited annual accounts for each financial year.

Council Finances for the current year

finances

2025-2026

In producing its accounts, the parish council has a duty to publish information to comply with the Transparency Code for Smaller Authorities 2014 and the Accounts and Audit Regulations 2015 and is expected to publish a number of documents on a public website. Given its expenditure, it is anticipated that once again the parish council will be declaring itself eligible as an exempt authority and signed the Certificate of Exemption thereby exempting it from having a limited assurance review review of its accounts as conducted by an (appointed) external auditor. However this will not be confirmed until the year ending 31 March 2026 has been completed.

There is no change to the requirement for all smaller authorities to complete and approve the the Annual Governance and Accountability Return (AGAR), and to provide for public rights and the Parish Council as an exempt authority must meet a number of specified criteria to enable it to only submit a copy of its exemption certificate to the appointed external auditor.

In accordance with the Accounts and Audit Regulations 2015, the Local Audit (Smaller Authorities) Regulations 2015 and the Transparency Code for Smaller Authorities there is a requirement to publish a number of documents on a public website - all of which are available to download direct from this website:

Unaudited Receipts and payments account for the year ending 31 March 2026 Notes to the Accounts for the year ending 31 March 2026
Certificate of Exemption for year ending 31 March 2026 Annual Governance and Accountability Return for year ending 31 March 2026
Internal Audit Report for year ending 31 March 2026 - Narrative Asset Register for year ending 31 March 2026
CIL Report for year ending 31 March 2026 Analysis of variances for year ending 31 March 2026
Adopted Budget for the year 1 April 2025 to 31 March 2026 Bank Reconciliation for year ending 31 March 2026
Budget to Actual for year ending 31 March 2026 Risk Management Strategy for year ending 31 March 2026
Financial Risk Assessment for year ending 31 March 2026 Annual Review of Internal Controls for year ending 31 March 2026
Annual Review of Internal Audit for year ending 31 March 2026 Transparency Code Payments over £100

In accordance with The Local Audit and Accountability Act 2014 and the Accounts and Audit Regulations 2015 the accounting records for the financial year ending 31 March 2026 will be available to view within a defined period. The period has been set by the Responsible Financial Officer for Lindsey for inspection for the year ending 31 March 2026.

For a copy of the detailed guide produced by the National Audit Office 'Local authority accounts: a guide to your rights' please click here to download the guide.

General Financial Information:

Every item of expenditure incurred by the Parish Council is listed within the minutes of the parish council's meetings. For full details on a bi-monthly basis, please see the page entitled PAST MINUTES. A full summary, on an annual basis, of all expenditure incurred exceeding £100 can be found under the File below entitled ACCOUNTS.

All items of expenditure for past audited years are summarized within the Annual Accounts for each relevant year. A copy of the Audited Accounts, Annual Accounting Statements along with Notes to the Accounts, Bank Reconciliation for the Past Year, can be found in the Documents for each relevant year.

Financial information for each relevant year in the form of FINANCIAL REPORTS and BUDGET TO ACTUAL STATEMENTS can also be found in the Document entitled ACCOUNTS.

Liabilities and AssetsFor information the Parish Council's Asset Register is also available to view and can be found in the Document entitled FINANCIAL RISK. On an Annual Basis the Parish Council carries out a Risk Assessment for all risks to which the Council are exposed. Details of the Risk Assessments carried out can be found under the File entitled FINANCIAL RISK.

BudgetThe Budget for the previous, current and next year can be found in the Document entitled BUDGET.

The Document detailing the current year's budget including information on receipts and payments and showing how the precept was calculated can be found in the Document entitled BUDGET.

  • Financial-Regulations
    • Lindsey financial regulations 2026
      2026-05-20 23:30:28
  • Financial-Risk
    • For-Financial-Year-2026
      • LPC Financial Risk Assessment 2025 2026
        2026-03-15 13:52:55
      • LPC Risk Management Strategy 2026
        2026-03-15 13:51:07
      • LPC Internal Control report 2025 2026
        2026-03-15 13:51:01
      • LPC Asset Register 2025 2026
        2026-03-15 13:50:50
      • LPC Review of Internal Audit 2026
        2026-02-19 20:27:33
  • For-Financial-Year-2025
    • LPC Asset Register 2024 2025
      2025-03-13 17:33:51
    • LPC Risk Management Strategy 2025
      2025-03-13 17:32:46
    • LPC Review of Internal Audit 2025
      2025-03-13 17:32:39
    • LPC Internal Control report 2024 25
      2025-03-13 17:32:36
    • LPC Financial Risk Assessment 2024 2025 adopted 12.03.25
      2025-03-13 17:03:25
  • For-Financial-Year-2024
    • Lindsey Financial Regulations 2024
      2024-07-18 11:48:15
    • LPC Risk Management Strategy 2024
      2024-04-28 21:07:37
    • LPC Financial Risk Assessment 2023 2024
      2024-04-28 21:07:29
    • LPC Asset Register 2023 2024
      2024-04-28 21:07:10
  • For-Financial-Year-2023
    • LPC Risk Management Strategy 2023
      2023-03-28 14:53:24
    • LPC Financial Risk Assessment 2022 2023
      2023-03-28 14:53:05
    • LPC Asset Register 2022 2023
      2023-03-28 14:52:57
  • For-Financial-Year-2022
    • LPC Asset Register 2021 2022
      2023-01-31 13:18:16
    • LPC Annual Accounts 2021 2022
      2023-01-31 13:16:57
    • LPC Risk Management Strategy 2022
      2023-01-31 13:15:47
    • LPC Financial Risk Assessment 2021 2022
      2023-01-31 13:15:45
  • For-Financial-Year-2021
    • Risk Management Strategy 2021
      2023-01-31 13:13:44
    • Finanical Risk Assessment 2020 2021
      2023-01-31 13:13:23
    • LPC Asset Register 2020 2021
      2023-01-31 13:12:13
  • For-Financial-Year-2020
    • L Assessment of Risks 2020
      2020-04-09 09:57:32
    • L Finanical Risk Assessment 2019 2020
      2020-04-09 09:57:32
    • LPC Asset Register 2019 2020
      2020-04-09 09:57:18
  • For-Financial-Year-2019
    • L Assessment of Risks 2019
      2020-04-09 09:55:59
    • L Financial Risk Assessment 2018 2019
      2020-04-09 09:55:59
    • LPC Asset Register 2018 2019
      2020-04-09 09:55:59
    • LPC Internal Control report 2018 2019
      2020-04-09 09:55:59
  • Budget
    • LPC Budget 2026 2027 ADOPTED
      2026-02-19 20:19:34
    • LPC Budget 2025 2026 APPROVED
      2026-02-19 20:18:02
    • LPC Budget 2024 2025 2
      2026-02-19 20:17:16
    • LPC Budget 2024
      2024-04-28 21:05:33
    • LPC Budget 2023
      2023-01-31 12:26:20
    • LPC Budget 2022
      2023-01-31 11:25:19
    • LPC Budget 2021
      2021-03-04 18:20:41
    • LPC Budget 2020
      2021-03-04 18:14:00
    • LPC Budget 2019
      2019-04-04 22:34:08
  • Accounts
    • 2026
      • LPC Budget to Actual March 2026
        2026-04-02 15:39:52
      • Paper D Budget versus Actual Jab 2026 28.01.26
        2026-03-15 13:47:00
      • Paper D Budget to Actual September 2025
        2026-03-15 13:46:50
      • Paper D Budget to Actual July 2025
        2026-03-15 13:46:37
      • Paper D Budget to Actual May 2025
        2026-03-15 13:46:14
  • 2025
    • Payments over 100
      2025-03-13 18:04:17
    • Paper D Budget versus Actual to March 25
      2025-03-13 18:03:49
    • Paper D Budget to Actual - 16.10.24
      2025-01-27 09:57:35
    • Paper D Budget to Actutal to July 2024 17.07.24
      2024-08-08 20:35:18
    • LPC Budget 2024 2025
      2024-08-08 20:34:56
  • 2024
    • Lindsey Annual CIL Report signed 31.03.2024
      2025-09-11 15:36:37
    • Receipts and Payments Account 2023 2024 signed
      2024-06-01 08:39:41
    • Exemption Certificate 2023 2024 signed
      2024-06-01 08:35:26
    • Annual Governance Statement 2023 2024 signed
      2024-06-01 08:35:25
    • AIAR for 2023 2024
      2024-06-01 08:35:25
    • Annual Internal Audit Report 2023 2024 signed
      2024-06-01 08:35:25
    • Accounting Statements 2023 2024 signed
      2024-06-01 08:35:25
    • Lindsey PC Internal Audit Report 2023 24 Final Copy
      2024-04-28 20:54:36
    • Paper D Budget to Actual March 2024
      2024-04-11 09:37:21
    • Paper D Budget versus Actual 17.01.24
      2024-04-11 09:37:05
    • Paper D Budget to Actual to November 2023 22.11.23
      2024-04-11 09:36:48
    • Paper D Budget to Actual September 2023
      2024-04-11 09:36:28
    • Paper D Budget to Actual July 2023
      2024-04-11 09:36:11
    • LPC Budget 2023
      2024-04-11 09:35:18
    • Expenditure over 100
      2024-04-11 09:33:44
  • 2023
    • LPC Internal Control report 2022 2023
      2025-09-11 16:04:12
    • LPC Financial Risk Assessment 2022 2023
      2025-09-11 16:03:53
    • LPC Asset Register 2022 2023
      2025-09-11 16:00:23
    • LPC Annual Accounts 2022 2023
      2025-09-11 15:58:45
    • LPC Annual Accounts 2022 2023 Annual Variances 22 23
      2025-09-11 15:50:55
    • Lindsey PC Internal Audit Report 2022 23 Final Copy
      2025-09-11 15:42:57
    • LPC Annual CIL Report 31.03.23
      2025-09-11 15:37:33
    • Budget to Actual for the Year Ending 31 March 2023
      2024-04-11 09:45:45
    • Budget to Actual to 31 March 2023 - as submitted 08.03.23
      2023-03-28 14:48:43
    • Budget to Actual to January 2023 - as submitted 18.01.23
      2023-03-28 14:48:16
    • Payments over 100.00 for 31.03.23
      2023-03-28 14:46:46
    • Budget to Actual to November 2022 - as submitted 09.11.22
      2023-01-31 12:38:07
    • Budget to Actual to September 2022 - as submitted 09.11.22
      2023-01-31 12:34:52
    • Budget to Actual to July 22 - as submitted 13.07.22
      2023-01-31 12:34:03
    • LPC Budget 2022
      2023-01-31 12:33:42
  • 2022
    • LPC Financial Risk Assessment 2021 2022
      2025-09-11 16:03:30
    • LPC Bank Reconciliation at 31.03.2022
      2025-09-11 16:01:02
    • LPC Asset Register 2021 2022
      2025-09-11 16:00:03
    • LPC Annual Accounts 2021 2022 Vairance Explanation
      2025-09-11 15:49:32
    • Lindsey PC Internal Audit Report 2021 22 Final Copy
      2025-09-11 15:42:34
    • LPC Annual CIL Report 32.03.22
      2025-09-11 15:38:02
    • LPC Annual CIL Report 31.03.22
      2025-09-11 15:37:09
    • Paper D Budget to actual report for 4 Qtr. 09.03.22
      2024-04-11 09:56:04
    • Transparency paper expenditure over 100 21 22
      2023-01-31 12:48:58
    • Budget to Actual to March 22 as submitted 09.03.22
      2023-01-31 12:48:44
    • Budget to Actual to January 2022 as submitted 19.01.22
      2023-01-31 12:48:38
    • Budget to Acutal to November 21 as submitted 10.11.21
      2023-01-31 12:47:58
    • Budget to Actual to September 2021 - as submitted 08.09.21
      2023-01-31 12:42:52
    • LPC Budget 2021
      2023-01-31 12:39:28
  • 2021
    • LPC Explanation of Variances for the Annual Accounts 2020 2021
      2025-09-11 16:02:45
    • LPC Bank Reconciliation to 31 March 2021
      2025-09-11 16:02:06
    • LPC Bank Reconciliation as at 31.03.2021
      2025-09-11 16:00:43
    • LPC Asset Register 2020 2021
      2025-09-11 15:59:35
    • LPC Annual Accounts 2020 2021
      2025-09-11 15:49:12
    • Lindsey PC Internal Audit Report 2020 21 Final Copy
      2025-09-11 15:44:58
    • LPC Explanation of Variances for 2020 2021
      2025-09-11 15:34:09
    • LPC Expenditure over 100 2020 2021
      2021-03-30 07:56:59
    • LPC Budget versus Actual Qtr 4 2020 2021
      2021-03-30 07:56:51
    • LPC Budget versus Actual Qtr 2 2020 2021
      2021-03-30 07:56:42
    • LPC Budget versus Actual Qtr 3 2020 2021
      2021-03-30 07:56:42
    • LPC Budget versus Actual Qtr 1 2020 2021
      2021-03-30 07:56:41
    • LPC Budget 2020
      2021-03-30 07:56:14
  • 2020
    • LPC Final Accounts 31 March 2020
      2025-09-11 16:03:03
    • LPC DRAFT Accounts 31 March 2020
      2025-09-11 16:02:25
    • LPC Bank Reconciliation to 31 March 2020
      2025-09-11 16:01:48
    • LPC Asset Register 2019 2020
      2025-09-11 15:59:06
    • LPC Annual Accounts 2019 2020
      2025-09-11 15:48:52
    • Lindsey PC Signed Certificate of Exemption
      2025-09-11 15:48:23
    • Lindsey PC Signed Annual Governance Statement 19 20
      2025-09-11 15:47:59
    • Lindsey PC Signed Accounting Statements 19 20
      2025-09-11 15:47:40
    • Lindsey PC Internal Audit Report 2019 20 Final Copy 14.04.20
      2025-09-11 15:41:58
    • Lindsey PC Annual Internal Audit Report 2019 20 AGAR 14.04.20
      2024-11-07 21:08:15
    • LPC DRAFT Final Accounts 31 March 2020
      2020-04-09 10:03:28
    • LPC Variances for the year ending 31 March 2020
      2020-04-09 10:03:04
    • LPC Notes to Annual Accounts 31 March 2020
      2020-04-09 10:03:04
    • Transparency Code Payments over 100
      2020-04-09 10:03:04
    • LPC Bank Reconciliation to 31 March 2020
      2020-04-09 10:02:50
    • Paper D Indicative Reserves March 2020
      2020-04-09 10:02:31
    • Paper C Indicative Accounts March 2020
      2020-04-09 10:02:30
    • LPC DRAFT Budget 2020 v2
      2020-04-09 10:02:07
    • Budget Review Qtr 2 2019 2020
      2020-04-09 10:01:56
    • Budget Review Qtr 1 2019 2020
      2020-04-09 10:01:55
    • Budget Review Qtr 3 2019 2020
      2020-04-09 10:01:55