Finance

Preston Brook Parish Council can only spend, raise or use money if it has a statutory power to do so. It has a wide range of powers under different Acts of Parliament, most of which are discretionary. The exercise of these powers may depend on other bodies, for example, the owner of land or another public body such as the Highways Authority. 

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Preston Brook Parish Council raises money through grants, donations, fundraising activities and by levying a precept (a mandatory demand) on Halton Borough Council. The precept required is then collected by the Borough Council as part of the Council Tax.

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Preston Brook Parish Council prepares a budget by the end of January each year for the ensuing financial year which runs from 1 April to 31 March.

 

Every payment made by the Council is approved by the corporate body and finance reports are presented to the Council throughout the year by the Responsible Financial Officer. Council accounts are available for scrutiny by any resident by appointment with the Proper Officer.

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The Council is required to complete an Annual Governance & Accountability Return (AGAR) which includes the findings of the Internal Auditor, together with Governance Statements and Financial Statements. The AGAR is then submitted to the independent external auditor for examination. This documentation is made available at the end of each financial year.​

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2026-2027

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FY2627 Financial Plan (Approved 24.2.26)

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Month 1 (April 2026) - I&E Accounts / Bank Reconciliation

Month 2 (May 2026) - I&E Accounts / Bank Reconciliation

Month 3 (June 2026) - I&E Accounts / Bank Reconciliation

Month 4 (July 2026) - I&E Accounts / Bank Reconciliation

Month 5 (August 2026) - I&E Accounts / Bank Reconciliation

Month 6 (September 2026) - I&E Accounts / Bank Reconciliation

Month 7 (October 2026) - I&E Accounts / Bank Reconciliation 

Month 8 (November 2026) - I&E Accounts / Bank Reconciliation 

Month 9 (December 2026) - I&E Accounts / Bank Reconciliation 

Month 10 (January 2027) - I&E Accounts / Bank Reconciliation

Month 11 (February 2027) - I&E Accounts / Bank Reconciliation

Month 12 (March 2027) - I&E Accounts / Bank Reconciliation

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FY2627 List of Expenditure Exceeding £500 - Q1

FY2627 List of Expenditure Exceeding £500 - Q2

FY2627 List of Expenditure Exceeding £500 - Q3

FY2627 List of Expenditure Exceeding £500 - Q4​

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AGAR - Section 1 (Annual Governance Statement)

AGAR - Section 2 (Annual Accounting Statement)

AGAR Section 3 – External Auditor’s Report and Certificate 2026-2027

Internal Audit Certificate FY2627

FY2627 - Notice of Public Rights

 FY2627 - Interim Notice of Non-Conclusion of Audit

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2025-2026

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FY2526 Budget and Precept Report

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Month 1 (April 2025) - I&E Accounts / Bank Reconciliation

Month 2 (May 2025) - I&E Accounts / Bank Reconciliation

Month 3 (June 2025) - I&E Accounts / Bank Reconciliation

Month 4 (July 2025) - I&E Accounts / Bank Reconciliation

Month 5 (August 2025) - I&E Accounts / Bank Reconciliation

Month 6 (September 2025) - I&E Accounts / Bank Reconciliation

Month 7 (October 2025) - I&E Accounts / Bank Reconciliation 

Month 8 (November 2025) - I&E Accounts / Bank Reconciliation 

Month 9 (December 2025) - I&E Accounts / Bank Reconciliation 

Month 10 (January 2026) - I&E Accounts / Bank Reconciliation

Month 11 (February 2026) - I&E Accounts / Bank Reconciliation

Month 12 (March 2026) - I&E Accounts / Bank Reconciliation

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FY2425 List of Expenditure Exceeding £500 - Q1

FY2425 List of Expenditure Exceeding £500 - Q2

FY2425 List of Expenditure Exceeding £500 - Q3

FY2425 List of Expenditure Exceeding £500 - Q4​

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FY2526 - AGAR - Section 1 (Annual Governance Statement) and Section 2 (Annual Accounting Statement)

FY2526 - AGAR - Section 3 - Interim External Auditor's Certificate

FY2526 - AGAR Section 3 – Final External Auditor’s Report and Certificate (Pending)

FY2526 - Internal Audit Certificate 2025-2026

FY2526 - Annual Internal Audit Report 2025-2026

FY2526 - Notice of Public Rights

FY2526 - Explanation of Variances

 FY2526 - Interim Notice of Non-Conclusion of Audit

FY2526 - Final Notice of Conclusion of Audit (Pending)

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2024-2025

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FY2425 Budget and Precept Report

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Month 1 (April 2024) - I&E Accounts / Bank Reconciliation

Month 2 (May 2024) - I&E Accounts / Bank Reconciliation

Month 3 (June 2024) - I&E Accounts / Bank Reconciliation

Month 4 (July 2024) - I&E Accounts / Bank Reconciliation

Month 5 (August 2024) - I&E Accounts / Bank Reconciliation

Month 6 (September 2024) - I&E Accounts / Bank Reconciliation

Month 7 (October 2024) - I&E Accounts / Bank Reconciliation 

Month 8 (November 2024) - I&E Accounts / Bank Reconciliation 

Month 9 (December 2024) - I&E Accounts / Bank Reconciliation 

Month 10 (January 2025) - I&E Accounts / Bank Reconciliation

Month 11 (February 2025) - I&E Accounts / Bank Reconciliation

Month 12 (March 2025) - I&E Accounts / Bank Reconciliation

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FY2425 List of Expenditure Exceeding £500 - Q1

FY2425 List of Expenditure Exceeding £500 - Q2

FY2425 List of Expenditure Exceeding £500 - Q3

FY2425 List of Expenditure Exceeding £500 - Q4​

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FY2425 - AGAR - Section 1 (Annual Governance Statement)

FY2425 - AGAR - Section 2 (Annual Accounting Statement)

FY2425 - AGAR - Annual Internal Audit Certificate 2024-2025

FY2425 - Annual Internal Audit Report 2024-2025

FY2425 - AGAR Section 3 – Interim External Auditor’s Certificate

FY2425 - AGAR Section 3 - Final External Audit Certificate (Pending)

FY2425 - Notice of Public Rights

 FY2425 - Interim Notice of Non-Conclusion of Audit

FY2425 - Final Notice of Conclusion of Audit (Pending) 

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2023-2024

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FY2324 Budget and Precept Report

 

Month 1 (April 2023) - I&E Accounts / Bank Reconciliation

Month 2 (May 2023) - I&E Accounts / Bank Reconciliation

Month 3 (June 2023) - I&E Accounts / Bank Reconciliation

Month 4 (July 2023) - I&E Accounts / Bank Reconciliation

Month 5 (August 2023) - I&E Accounts / Bank Reconciliation

Month 6 (September 2023) - I&E Accounts / Bank Reconciliation

Month 7 (October 2023) - I&E Accounts / Bank Reconciliation

Month 8 (November 2023) - I&E Accounts / Bank Reconciliation

Month 9 (December 2023) - I&E Accounts / Bank Reconciliation

Month 10 (January 2024) - I&E Accounts / Bank Reconciliation

Month 11 (February 2024) - I&E Accounts / Bank Reconciliation

Month 12 (March 2024) - I&E Accounts / Bank Reconciliation

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FY2324 - List of Expenditure Exceeding £500

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FY2324 Section 1 (Governance) AGAR

FY2324 Section 2 (Accounting Statements) AGAR

FY2324 Notice of Public Rights

FY2324 Section 3 (External Audit Certificate) Interim

FY2324 Section 3 (External Audit Certificate) Final

FY2324 Interim Notice of Non-Conclusion of Audit

FY2324 Final Notice of Conclusion of Audit

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2022-2023

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FY2223 Budget and Precept Report

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Quarter 2 - I&E Accounts / Bank Reconciliation

Quarter 3 - I&E Accounts / Bank Reconciliation 

Quarter 4 - I&E Accounts / Bank Reconciliation​​

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FY2223 EOY Bank Reconciliation​

FY2223 Notice of Public Rights

FY2223 Certificate of Exemption

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2021-2022

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End of Year Finance Report 2021-2022 (I&E Accounts / List of Expenditure Exceeding £100 / Bank Reconciliation)

Quarter 3 (October-December 2021) Finance Report (I&E Accounts / List of Expenditure Exceeding £100 / Bank Reconciliation)

Quarter 2 (July-September 2021) Finance Report (I&E Accounts / List of Expenditure Exceeding £100 / Bank Reconciliation)

Quarter 1 (April-June 2021) Finance Report (I&E Accounts / List of Expenditure Exceeding £100 / Bank Reconciliation)​​

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Annual Governance and Accountability Return ​

Notice of Elector's Rights​

Notice

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