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Public Statement of Accounts

Statement of Accounts for the Year Ended 31st March and previous years accounts.

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Statement of Accounts 2021/22 - Public Inspection Notice 

Notice of the Commencement of the Period for the Exercise of Public Rights

The Local Audit and Accountability Act 2014

The Accounts and Audit Regulations 2015 (Revised) Local Audit (Public Access to Documents) Act 2017

The Accounts and Audit (Coronavirus) Amendments Regulations 2021 (SI 2021/263)

Please note that in response to COVID-19 the requirement to prepare draft accounts by 31st May has been extended to 31st July in accordance with MHCLG guidance and the requirement for the public inspection period to include the first 10 working days of June has been removed.   Instead, local authorities must commence the public inspection period on or before the first working day of August 2022.

Notice is given for 30 working days between 1st July to 11th August 2022 (inclusive), excluding Saturdays, Sundays and Bank Holidays, any person interested may inspect and make copies of the accounting records of Torridge District Council for the year ended 31st March 2022 and all books, deeds, contract, bills, vouchers, receipts, and other documents relating thereto.  The accounts and other documents will be available for inspection by appointment only at the Council's office at Riverbank House, Bideford, EX39 2QG as stipulated in Sections 25 and 26 of the Local Audit and Accountability Act 2014. Applications should be made via email to

The following unaudited documents will be made available by 1st July 2022 on the Council's website

2021/22 Draft Statement of Accounts (Unaudited) (PDF) [7MB]  

During this period, a local government elector for any area to which the accounts relate, or their representative, may question the auditor about the accounts, or make an objection to the accounts as set out in sections 26 and 27 of the Local Audit and Accountability Act 2014.

Any objection, and the grounds on which it is made, must be sent to the auditor in writing, with a copy to the Section 151 Officer, Torridge District Council, Riverbank House, Bideford, EX39 2QG. Any objection must state the grounds on which the objection is being made and particulars of:

i) any item of account which is alleged to be contrary to law; and

ii) 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.

Objections should be addressed to the auditor, Julie Masci, Grant Thornton UK LLP, 2 Glass Wharf, Bristol, BS2 0EL.  A guide to your rights can be found at content/uploads/sites/29/2015/03/Council-accounts-a-guide-to-your-rights.pdf



Publication of Torridge District Council Statement of Accounts and Audit Opinion for 2020/21 Statement of Accounts 

The Accounts and Audit Regulations 2015 - Regulation 10, as amended by The Accounts and Audit (Amendment)

The audit of the draft statement of accounts for the year ended 31 March 2021 for Torridge District Council has not yet been completed by the external auditors, Grant Thornton UK LLP. The Accounts and Audit (Amendment) Regulations 2021 require that the audited accounts and opinion are published by 30 September 2021.

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

  • the impact of Covid-19 on both the complexity of the audit and pace at which it can be completed.
  • the increased assurance work that auditors are required to carry out nationally with respect to pensions and asset valuations.

The audit and issue of the audit opinion is expected to conclude during December 2021 after which 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

Torridge District Council's Audit and Governance Committee was formally advised of this matter on 28 September 2021 and subject to the delegations agreed at the Audit and Governance Committee meeting on 5 October 2021 the final audited accounts will be published as soon as the audit is concluded.

2020/21 Statements of Accounts (Unaudited) 05/10/2021 (PDF) [9MB]

External Audit - Audit Findings Report 2020/21 (PDF) [6MB]

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