Financial statements and strategies

Audit of accounts for year ended 31 March 2024

View our Unaudited Statement of Accounts 2023/24.

The appointed auditor for the year ended 31 March 2024 external auditor is Simon Mathers of Ernst and Young LLP, Grosvenor House, Grosvenor Square, Southampton, SO15 2BE.

Rights to inspect our accounts

The inspection period for the Statement of Accounts was Monday 3 June to Friday 12 July (30 working days). 

Statement of accounts for previous years 

• Statement of Accounts 2022/23 (disclaimed)
  • Audit opinion of our accounts for 2022/23
• Statement of Accounts 2021/22 (disclaimed)
  • Audit opinion of our accounts for 2021/22
• Statement of Accounts 2020/21 (disclaimed)
  • Audit opinion of our accounts for 2020/21
• Statement of Accounts 2019/20 (unqualified audit)
• Statement of Accounts 2018/19 (unqualified audit)
• Statement of Accounts 2017/18 (unqualified audit)
• Statement of Accounts 2016/17 (unqualified audit)

The government has implemented measures to address a large backlog of audits of local government statement of accounts in England. This included a statutory backstop date of 13 December 2024, by which time local government auditors must have issued an opinion on all outstanding audits up until the 2023/24 financial year. 

The four types of audit opinion:

• Unqualified - the auditor was reasonable assured that the accounts were free of material misstatement
• Qualified - the auditor was unable to gain assurance in a certain area of the accounts, but otherwise gave a true and fair representation
• Disclaimed - auditors may issue a disclaimed audit opinion if they are unable to provide substantive assurance on the accounts as a whole
• Adverse - the auditor concluded, on the basis of sufficient, appropriate evidence, that material and pervasive misstatements exist

Revenue and capital budgets

Our revenue and capital budgets detail our financial strategy and approach. It sets the budget and council tax levels and is approved by full council each year.

• Revenue and capital budget 2024/25
• Revenue and capital budget 2023/24
• Revenue and capital budget 2022/23

Budget book

Along with most other councils, we no longer publish a budget book, but instead publish the revenue and capital budget (above), which is approved full council each year.

Previous budget books

• Budget book 2021/22
• Budget book 2020/21
• Budget book 2019/20
• Budget book 2018/19
• Budget book 2017/18

Annual Capital Strategy 2024/25, Annual Treasury Management Strategy and Non-Treasury Management Investment Strategy 2024/25

The Capital Strategy 2024/25 covers the council's capital strategy and prudential indicators, which is supported by Treasury Management Strategy and Non-Treasury Management Investment Strategy 2024/25.