Statement of accounts

Welcome to Cheltenham Borough Council's statement of accounts page.


Delayed opinion notice for statement of accounts 2021/22

External audit of accounts: year ended 31 March 2022
Publication of Cheltenham Borough Council Statement of Accounts and Audit Opinion
The Accounts and Audit Regulations 2015 – Regulation 10, as amended by
The Accounts and Audit (Amendment) Regulations 2022

The audit of the draft statement of accounts for the year ended 31 March 2022 for Cheltenham Borough Council has not yet been completed by the external auditors, Grant Thornton UK LLP. The Accounts and Audit (Amendment) Regulations 2022 require that the audited accounts and opinion are published by 30 November 2022.

The delay has arisen due to a combination of factors, comprising the following:

  • the delay in the publication of the results of a Government consultation of the valuation of infrastructure assets which is not expected until after this deadline;
  • the delay in the receipt of subsidiary accounts to the Authority leading to delays in the production of accurate Group accounts; and
  • the increased assurance work that auditors are required to carry out nationally with respect to asset valuations.

Once the audit and issue of the audit opinion is concluded the statement of accounts and audit opinion will be published as soon as is reasonably practicable.

Therefore, this notice of delayed audit is being published in accordance with Regulation 10, paragraph (2a) of the Accounts and Audit Regulations 2015.

Cheltenham Borough Council’s Audit Committee was formally advised of this matter on 23 November 2022.


Public Inspection Notice for the draft statement of accounts for 2021/22

The Accounts and Audit Regulations 2015 states that we must give notice that our draft statement of accounts 2021-22 has been completed and that the statements are available for inspection.

Draft statement of accounts for 2021/22

Previous years' statements of accounts

Your rights to inspect, query and express your views on the council's accounts are detailed in the document the council's accounts - your rights.