Rother District Council

Statement of Accounts 2022/23


The Council has been unable to commence the statutory period for public inspection of the Council’s accounting records for 2022/23 by the first working day in June as required by paragraph 15 of the Accounts and Audit Regulations 2015 (as amended) due to a delay in external information to enable the completion of technical accounting in respect of pensions.

The Statement of Accounts will be published for Public Inspection as soon as reasonably practicable and a further notice will be published in due course setting out the public inspection period once the draft 2022/23 Statement of Accounts have been finalised.

Duncan Ellis
Interim Chief Finance Officer (S151 Officer)

31 May 2023

Statement of Accounts 2021/22


Under regulations 10 of the Accounts and Audit Regulations 2015 (as amended), the Council was required to publish the audited Statement of Accounts on or before 30th November.

The Council has been unable to meet this requirement due to a national issue on pension valuations which has held up the sign-off of the accounts by the Council’s external auditors.

The audited Statement of Accounts will be published as soon as they have been signed off by the external auditors.

Duncan Ellis
Interim Chief Finance Officer (S151 Officer)

24 May 2023

Draft Unaudited Statement of Accounts 2021-2022

After the end of each financial year, the Council has to publish a formal set of accounts. This includes:

  • a narrative report
  • a statement of its income and expenditure for the year
  • a statement showing the value of its assets at the end of the year
  • a statement showing the movement in its cash balances

The Statement of Accounts have been compiled in accordance with the Local Authority Accounting Code of Practice 2021-2022.  The Statement of Accounts are subject to independent audit by an auditor appointed by Public Sector Appointments Limited.

The draft Statement of Accounts which includes the draft Annual Governance Statement is subject to audit, and is available to view or download at the below link:

Each year the Council’s Statement of Accounts are audited and any interested persons and journalists, under section 26 of the Local Audit and Accountability Act 2014 (, may:

a) inspect the accounting records for the financial year to which the audit relates and all books, deeds, contracts, bills, vouchers, receipts and other documents relating to those records; and

b) make copies of all or any part of those records or documents.

Note that section 26 contains prohibitions on inspecting any part of a record or document containing information that is protected on the grounds of commercial confidentiality or that contains personal information.

The Government has issued amended Accounts and Audit Regulations 2015 (the Accounts and Audit (Amendment) Regulations 2021 (SI 2021 No 263)), which included an extension to the accounts preparation timescales. The link to the legislation is below:

The budget book shows the Council’s revenue and capital budgets, analysed over each of the Council’s main aims. To enable comparisons to be made, information is provided for previous years. The budget book also provides information on the calculation of the Council Tax and a summary of the charges for each parish or town in the District. Finally there is a statement of the Council’s reserves and a glossary of terms.
















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