Minutes of SPC Extraordinary Meeting held Friday 27 June 2025 at 7 pm
1 To receive apologies of absence – Councillors Chris Warby, Rachel Yates and Alec McNulty together with County Councillor Richard Litchfield and District Councillor Rob Leadenham.
2 To receive any declarations of interest on any item on the Agenda under The Relevant Authorities (Disclosable Pecuniary Interests) Regulations 2012 of the Localism Act 2011).
None were received.
3 Finance (The Clerk) – to accept and approve the Audit for YE 31 March 2024 - 2025
3.1 Audit 2024/25– End of Year reconciliation - to be accepted and signed. The Parish Councillors unanimously noted and accepted the 31 March 2025 end of year reconciliation following circulation of the documentation. The Chairman signed the bank reconciliation accordingly.
3.2 Annual Internal Audit Report 2024/25– to note - a copy of the report, together with an Internal Audit Checklist (detailing recommendations from the Auditor) had been received by the Clerk and the Chair. This had also been circulated to the Parish Councillors. The Parish Councillors went through the Recommendations listed on the Internal Audit Report.
3.2.1 Item 1. Regarding the apparent lack of a Declaration of Acceptance of office as a councillor from the then chairman Cllr Wood. The Clerk had queried the issue with LALC and their reply on the 16 May 2024 was “once they step down or their annual term of office comes to an end and they are not elected as Chair again they do not need to sign a Declaration of Acceptance of Office.”
3.2.2 Item 2 The level of earmarked reserves versus general reserves – the funds are ring-fenced monies and are not reserves. It was noted that here had been a long consultation with the public for the £3000 to be set-aside per year. The reason for the ring-fenced monies is for the replacement/repair of the playground equipment. This is based on a 10-year lifespan – the purchase price of the equipment was £30000 and this was purchased 7 years ago.
3.2.3 Item 3 – The Clerk took note of the agendas on the website which require signing and dating to ensure transparency that 3 days’ notice was given. Clerk: to action.
3.2.4 Item 4 – Regarding the gmail address – the Parish Councillors are satisfied with current practice.
3.2.5 Item 5 Bank Reconciliation – Clerk Action: to check the Practitioner’s Guide for advice/example of a bank reconciliation.
3.2.6 Item 6 – Meeting Papers to be published – Clerk Action: to publish papers with the agenda on the website.
3.2.7 Internal Audit Checklist 2024/25 – the Parish Councillors discussed each point which was raised in the document
3.2.8 Item 7 – General Power of Competence - the Parish Council should identify which legal power exists for each of the council’s activities – the Parish Councillors are well aware of their responsibilities and legal powers – we are responsible for the grass-cutting, recreational field, play area and The Green. Any issues outside of those responsibilities fall outside the areas are passed on to the proper authority responsible for those powers.
3.2.9 Item 8 – Publication Scheme – there is a publication scheme but the internal auditor stated that she had not been provided with GDPR policies – the Parish Council have a published GDPR policy and a copy of this had been sent to the Internal Auditor. Clerk Action: to check further model policies as suggested by the Internal Auditor which can be found on the SLCC website.
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3.2.10 Item 9 – GDPR policies in place – the Internal Auditor had listed further GDPR policies required – a Retention Schedule is published on the website. Clerk Action: to look at further model policies from SLCC as recommended.
3.2.11 Item 12 – Website Accessibility Statement reviewed and published online – the statement was last reviewed in February 2022. It should be updated to address WCAG 23.2 requirements which came into force in October 2024. Clerk Action: to investigate.
3.2.12 Item 21 – Draft minutes published within one month of the meeting – there is an email trail and it was noted that the publication of the draft minutes are always completed within 10 days. Clerk Action: to date the publication of the draft minutes on the website.
3.2.13 Item 25 – Cashbook maintained and up to date – Vat refunds should be recorded as income. On taking advice, the Parish Councillors are satisfied that we are working within safety practices.
3.2.13 Item 26 – Arithmetically correct – Vat refunds should be recorded as income – the Parish Councillors are satisfied that we are working within safety practices.
3.2.13 Item 27 – Evidence of internal control – verification of bank statements/bank reconciliations given as Medium Risk – the documentation is verified but the Parish Councillors do not understand what this comment relates to regarding the medium risk stated.
3.2.13 Item 28 – VAT – evidence of recording/reclaiming – should be accounted for as “total other receipts” – see comments under points 25 and 26.
3.2.13 Item 33 – Annual budget in support of precept approved by full council and minuted – the budget was published on the website.
3.2.13 Item 34 – Precept demand properly minuted – precept amount not minuted 14.4 – the budget was fully approved and the precept increase calculated as recorded in the minutes of the 27 November 2024 13.6.6. The reference to 14.4 related to the correct wording of the acceptance of the budget.
3.2.13 Item 36 – Recommendation to see quarterly reports where the council’s receipts and payments sit as a proportion/percentage of the approved budget. The Parish Councillors noted the recommendation.
3.2.13 Item 41 – regular bank balances minutes and bank statement reconciliation and signed off by members and minuted – the 2025 Practitioners guide has an example bank reconciliation under 5.24. the Parish Councillors noted the comments but the Councillors are happy with existing systems and believe they are robust and viable. It was noted that our explanations are in line with requirements of Accessibility regulations 2018 on the website.
3.2.13 Item 42 – Balancing entries (adjustments) explained – explanations are in long narratives – it was noted by the Parish Councillors our explanations are in line with requirements of Accessibility regulations 2018.
3.2.13 Item 51 – Land and property registered with HM Land Registry – it was noted that the Recreation Field is registered.
3.2.13 Item 58 – back up of files adequate – back-up is on USB memory sticks.
3.2.14 Item 66 – Declarations of Acceptance of Office – the Clerk had shown the Auditor from YE 31 March 2024 Cllr Wood’s Declaration of Acceptance of Office via Zoom. The Clerk had queried the matter with LALC – see 3.2 Item 1.
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3.2.15 Item 68 – Agenda documents lawful and published – agendas are published on the website but not dated or signed. The Agendas are dated and signed when emailed out to Parish Councillors. Clerk Action: to ensure Agendas are signed with the date of announcement.
3.2.16 Item 69 – Minutes lawful and published/hard copy signed. The hard copies of minutes are dated and signed – a copy had been sent to the Internal Auditor. The Parish Councillors are more than satisfied with the current practice.
3.2.16 Item 71- Council-owned email address account in place – simple personal gmail – the Parish Council are satisfied that we cover all requirements.
Clerk Action: to upload a copy of the Audit Report and Internal Audit Checklist to the website.
3.3 The Annual Governance Statement 2024/25 (Section 1) – for approval and agreement – following circulation, it was unanimously resolved to approve the Annual Governance Statement. This was signed by the Responsible Financial Officer and Chairman in accordance with the Accounts & Audit Regulations 2015. Clerk Action: to upload a copy of the Annual Governance Statement to the website.
3.4 The Accounting Statements 2024/25 (Section 2) – for approval and signature - following circulation, it was unanimously resolved to approve the Annual Governance Statement. This was signed by the Responsible Financial Officer and the Chairman in accordance with the Accounts & Audit Regulations 2015. Clerk Action: The Clerk to upload a copy of the Accounting Statements to the website together with an analysis of any significant year on year variances and a copy of the bank reconciliation as at the 31 March 2025.
3.5 AGAR Part 2 Certificate of Exemption – to note and agree – as the Parish Council’s gross annual income/annual expenditure did not exceed £25000 and met the qualifying criteria for the YE 31 March 2025, the Parish Council is exempt from sending the completed Annual Governance and Accountability Return to the external auditor for a limited assurance review under Section 9 of the Local Audit (Smaller Authorities) Regulations 2015. It was unanimously resolved to complete the Certificate of Exemption which was duly signed by the Responsible Financial Officer and the Chairman. Clerk Action: to send the Certificate of Exemption and contact details to P K Littlejohn, the external auditors. Clerk Action: to upload a copy of the Certificate of Exemption to the website.
3.6 Arrangements for the exercise of Public Rights - to note - a notice of Public Rights will be announced on the 30 June 2025 which will commence on Tuesday 1 July 2025 until Monday 11 August 2025. Clerk Action: to upload the Public Rights document to the website and display on the notice board.
4 Date of the next Parish Council Meeting: Thursday 10 July 2025
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Date Published Clerk's Notes: 30 June 2025
Date published as Minutes: 12 July 2025