Issue - meetings
2025/26 Accounting Policies
Meeting: 18/03/2026 - Accounts, Audit and Risk Committee (Item 18.)
18. 2025/26 Accounting Policies 
PDF 346 KB
Report of Assistant Director of Finance (Section 151 Officer)
Purpose of report
To ask the Committee to review and approve the Accounting Policies for inclusion in the 2025/26 Statement of Accounts, which are due to be published by 30 June 2026. The council is required to set Accounting Policies each year, setting out the specific principles, bases, conventions, rules and practices applied in preparing and presenting the financial statements.
Recommendations
The Accounts, Audit and Risk Committee resolves:
1.1 To approve the accounting policies as recommended by the Chief Finance Officer (Appendix 1).
Additional documents:
- Appendix 1 - Draft Accounting Policies 2025-26, item 18.
PDF 620 KB
- Appendix 2 - Glossary ot Terms, item 18.
PDF 237 KB
- Webcast for 2025/26 Accounting Policies
Decision:
Resolved
(1) That the accounting policies as recommended by the Chief Finance Officer be approved.