Statement of accounts

At the end of each financial year, we produce an annual statement of accounts. These statements show:

• what our services cost in the year
• where the money came from
• what our assets and liabilities were at year end.

Statement of Accounts 2023/24

Notice of Conclusion of Audit

Regulation 16, Accounts and Audit (England) Regulations 2015

Section 25, Local Audit and Accountability Act 2014

In accordance with Regulation 16 of the Accounts and Audit Regulations 2015, notice is hereby given that the audit of the Statement of Accounts for Bury Council has been concluded for the year ended 31st March 2024.

In accordance with Section 25 of the Local Audit and Accountability Act 2014, the Audited Statement of Accounts are now available for inspection by local electors free of charge at Knowsley Place, Knowsley St, Bury BL9 0ST, Monday to Friday between the hours of 10am and 4pm, by prior arrangement.

Please email closedown@bury.gov.uk to make an appointment.

Date: 28 February 2025

Neil Kissock

Director of Finance (S151 Officer)

Notice of Public Rights at Audit

Bury Metropolitan Borough Council, Unaudited Statement of Accounts for year-end 31 March 2024.

Accounts and Audit (England) Regulations 2015, Regulations 9 and 15,
Local Audit and Accountability Act 2014, Sections 25, 26 and 27, The Accounts and Audit (Amendment) Regulations 2022.

Notice is given that the Unaudited Statement of Accounts, including the Narrative Statement and Annual Governance Statement (AGS), for the year ended 31 March 2024 have been published on this website.

The Unaudited Statement of Accounts are subject to audit by Auditor Ms Karen Murray at Forvis Mazars LLP, One St Peter's Square, Manchester M2 3DE (telephone 0161 238 9248) and may be subject to change.

The period for the exercise of Public Rights commences at 10am on Monday 16 December 2024 and will conclude at 4pm on Friday 31 January 2025.

Members of the public and local government electors have certain rights in the audit process:

From Monday 16 December 2024 to Friday 31 January 2025 between 10am and 4pm, any person may inspect the accounting records of the Council for the financial year to 31 March 2024 and certain related documents (comprising books, deeds, contracts, bills, vouchers and receipts) on request from Neil Kissock Director of Finance (S151 Officer), Town Hall, Knowsley Street, Bury. BL9 0SP. Telephone 01612535419, except as provided for in Section 26 (4) to 26 (6) of the Local Audit and Accountability Act 2014 in relation to commercially confidential and personal information. They may also make copies of the accounts, narrative statement, AGS and documents.

From 10am on Monday 16 December 2024 to 4pm on Friday 31 January 2025 at the request of a local government elector the local auditor must give the elector or any representative of the elector an opportunity to question the auditor about the accounting records of the Council.

From 10am on Monday 16 December 2024 to 4pm on Friday 31 January 2025 a local government elector for the area of the Council or their representative may object to the Council's accounts as set out in sections 26 and 27 of the Local Audit and Accountability Act 2014. Written notice of the proposed objection and the grounds on which it will be made must be sent to the auditor at the address given above and also copied to the Council at the address also given above. Any objection must state the grounds on which the objection is being made and particulars of:

a) Section 28 of the Local Audit and Accountability Act 2014 namely to apply to the court for a declaration that an item in the accounts is contrary to law and/or

b) Any matter in respect of which it is proposed that the auditor could make a public interest report under section 24 of and paragraph 1 of Schedule 7 to the Local Audit and Accountability Act 2014.

Neil Kissock

Director of Finance (S151 Officer)

Date: 13 December 2024

Notice of delayed publication 2023 to 2024 for external audit of accounts at the 31st March 2024 year end

Publication of our statement of accounts and audit opinion

The Accounts and Audit (England) 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 2024 for Bury Council has not yet been completed by the external auditors, Mazars LLP. The Accounts and Audit (Amendment) Regulations 2022 require that the audited accounts and opinion are published by 30 September 2024.

The delay is caused by the on-going audit of the 2021-22 accounts.

The Council will publish a final set of accounts as soon as the audit is concluded, and the Audit Report (ISA 260) issued.

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

Neil Kissock

Director of Finance (s151 Officer).

Date: 01 October 2024

Delay Notice to Commence the Period for the Exercise of Public Rights for the Financial Year Ended 31 March 2024

The Accounts and Audit Regulations 2015 Regulations 9, 14 and 15 (as amended), require the Council to publish on the website, the Statement of Accounts accompanied by the Annual Governance Statement for the financial year ended 31 March 2024 by the 31 May 2024, to commence the 30-day period for the Exercise of Public Rights.

This notice is to inform that there will be a delay in the commencement to the period for the Exercise of Public Rights.

Whilst the Council has been able to publish the Unaudited Statement of Accounts for the financial year ended 31 March 24, it has not been able to publish the Annual Governance Statement for the financial year ended 31 March 2024 to accompany the accounts.

The Council will as reasonably practicable, publish the Annual Governance Statement to commence the period for the Exercise of Public Rights and a further notice will be issued in due course setting out the period.

Clare Williams

Interim Deputy Chief Finance Officer (Acting S151 Officer)

Date: 31 May 2024

Disclaimer statement

The maintenance and integrity of the Bury Metropolitan Borough Council website is the responsibility of the directors. The work carried out by the auditors does not involve consideration of these matters and accordingly, the auditors accept no responsibility for any changes that may have occurred to the financial statements since they were initially presented on the website.

Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Previous financial years