{ "document_id": 10215, "filename": "Notice-of-Conclusion-of-Audit-2026-artifacted.pdf", "engine": "paddleocr_vl", "source_run_id": 10326, "generated_at": "2026-10-23T08:46:01+00:00", "page_count": 4, "counts_by_type": { "figure": 4, "footer": 9, "form_field": 10, "header": 3, "heading": 8, "list": 3, "list_item": 9, "table": 5, "table_cell": 108, "text": 31, "title": 4 }, "timings": { "total_ms": 9052, "structure_ms": 396, "text_layer_ms": 18, "build_ms": 14 }, "pages": [ { "document_id": 10215, "page": 1, "width": 595.276, "height": 841.89, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 595.276, "height_pt": 841.89, "engine": "paddleocr_vl", "source_run_id": 10326, "item_count": 59, "counts_by_type": { "footer": 2, "header": 1, "heading": 1, "table": 1, "table_cell": 43, "text": 10, "title": 1 }, "build_ms": 4, "items": [ { "id": "p1.1", "order": 1, "type": "header", "bbox": { "l": 365.6593, "t": 761.7329, "r": 524.0156, "b": 749.9733 }, "text": "Full Council 18 05 26 Agenda Item 10.2", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p1.2", "order": 2, "type": "title", "bbox": { "l": 56.1445, "t": 753.5731, "r": 357.2616, "b": 738.4537 }, "text": "Section 1 – Annual Governance Statement 2025/26", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 1 }, { "id": "p1.3", "order": 3, "type": "text", "bbox": { "l": 55.9046, "t": 727.4141, "r": 219.7795, "b": 714.4545 }, "text": "We acknowledge as the members of:", "reading_order": 2 }, { "id": "p1.4", "order": 4, "type": "heading", "bbox": { "l": 225.2979, "t": 700.0551, "r": 354.6223, "b": 686.3755 }, "text": "Macclesfield Town Council", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 3 }, { "id": "p1.5", "order": 5, "type": "text", "bbox": { "l": 55.1848, "t": 674.616, "r": 510.5793, "b": 637.4173 }, "text": "our responsibility for ensuring that there is a sound system of internal control, including arrangements for the preparation of the Accounting Statements. We confirm, to the best of our knowledge and belief, with respect to the Accounting Statements for the year ended 31 March 2026, that:", "reading_order": 4 }, { "id": "p1.6", "order": 6, "type": "table", "bbox": { "l": 55.6647, "t": 632.1375, "r": 522.0962, "b": 228.9518 }, "text": "", "attrs": { "block_label": "table", "n_rows": 12, "n_cols": 4 }, "children": [ { "id": "p1.6.1", "order": 7, "type": "table_cell", "bbox": { "l": 55.6647, "t": 632.1375, "r": 522.0962, "b": 598.5387 }, "text": "Agreed", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 4 }, "reading_order": 0 }, { "id": "p1.6.2", "order": 8, "type": "table_cell", "bbox": { "l": 55.6647, "t": 598.5387, "r": 172.2726, "b": 564.9399 }, "text": "", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 1 }, { "id": "p1.6.3", "order": 9, "type": "table_cell", "bbox": { "l": 172.2726, "t": 598.5387, "r": 288.8804, "b": 564.9399 }, "text": "Yes", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 2 }, { "id": "p1.6.4", "order": 10, "type": "table_cell", "bbox": { "l": 288.8804, "t": 598.5387, "r": 405.4883, "b": 564.9399 }, "text": "No ¹", "attrs": { "row": 1, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 3 }, { "id": "p1.6.5", "order": 11, "type": "table_cell", "bbox": { "l": 405.4883, "t": 598.5387, "r": 522.0962, "b": 564.9399 }, "text": "Yes means that this authority", "attrs": { "row": 1, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 4 }, { "id": "p1.6.6", "order": 12, "type": "table_cell", "bbox": { "l": 55.6647, "t": 564.9399, "r": 172.2726, "b": 531.3411 }, "text": "1. We have put in place arrangements for effective financial management during the year, and for the preparation of the accounting statements.", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 5 }, { "id": "p1.6.7", "order": 13, "type": "table_cell", "bbox": { "l": 172.2726, "t": 564.9399, "r": 288.8804, "b": 531.3411 }, "text": "✓", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 6 }, { "id": "p1.6.8", "order": 14, "type": "table_cell", "bbox": { "l": 288.8804, "t": 564.9399, "r": 405.4883, "b": 531.3411 }, "text": "", "attrs": { "row": 2, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 7 }, { "id": "p1.6.9", "order": 15, "type": "table_cell", "bbox": { "l": 405.4883, "t": 564.9399, "r": 522.0962, "b": 531.3411 }, "text": "prepared its accounting statements in accordance with the Accounts and Audit Regulations.", "attrs": { "row": 2, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 8 }, { "id": "p1.6.10", "order": 16, "type": "table_cell", "bbox": { "l": 55.6647, "t": 531.3411, "r": 172.2726, "b": 497.7423 }, "text": "2. We maintained an adequate system of internal control including measures designed to prevent and detect fraud and corruption and reviewed its effectiveness.", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 9 }, { "id": "p1.6.11", "order": 17, "type": "table_cell", "bbox": { "l": 172.2726, "t": 531.3411, "r": 288.8804, "b": 497.7423 }, "text": "✓", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 10 }, { "id": "p1.6.12", "order": 18, "type": "table_cell", "bbox": { "l": 288.8804, "t": 531.3411, "r": 405.4883, "b": 497.7423 }, "text": "", "attrs": { "row": 3, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 11 }, { "id": "p1.6.13", "order": 19, "type": "table_cell", "bbox": { "l": 405.4883, "t": 531.3411, "r": 522.0962, "b": 497.7423 }, "text": "made proper arrangements and accepted responsibility for safeguarding the public money and resources in its charge.", "attrs": { "row": 3, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 12 }, { "id": "p1.6.14", "order": 20, "type": "table_cell", "bbox": { "l": 55.6647, "t": 497.7423, "r": 172.2726, "b": 464.1435 }, "text": "3. We have assured ourselves that there are no matters of actual or potential non-compliance with laws, regulations and Proper Practices that could have a significant financial effect on the ability of this authority to conduct its business or manage its finances.", "attrs": { "row": 4, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 13 }, { "id": "p1.6.15", "order": 21, "type": "table_cell", "bbox": { "l": 172.2726, "t": 497.7423, "r": 288.8804, "b": 464.1435 }, "text": "✓", "attrs": { "row": 4, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 14 }, { "id": "p1.6.16", "order": 22, "type": "table_cell", "bbox": { "l": 288.8804, "t": 497.7423, "r": 405.4883, "b": 464.1435 }, "text": "", "attrs": { "row": 4, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 15 }, { "id": "p1.6.17", "order": 23, "type": "table_cell", "bbox": { "l": 405.4883, "t": 497.7423, "r": 522.0962, "b": 464.1435 }, "text": "has only done what it has the legal power to do and has complied with Proper Practices in doing so.", "attrs": { "row": 4, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 16 }, { "id": "p1.6.18", "order": 24, "type": "table_cell", "bbox": { "l": 55.6647, "t": 464.1435, "r": 172.2726, "b": 430.5447 }, "text": "4. We provided proper opportunity during the year for the exercise of electors' rights in accordance with the requirements of the Accounts and Audit Regulations.", "attrs": { "row": 5, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 17 }, { "id": "p1.6.19", "order": 25, "type": "table_cell", "bbox": { "l": 172.2726, "t": 464.1435, "r": 288.8804, "b": 430.5447 }, "text": "✓", "attrs": { "row": 5, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 18 }, { "id": "p1.6.20", "order": 26, "type": "table_cell", "bbox": { "l": 288.8804, "t": 464.1435, "r": 405.4883, "b": 430.5447 }, "text": "", "attrs": { "row": 5, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 19 }, { "id": "p1.6.21", "order": 27, "type": "table_cell", "bbox": { "l": 405.4883, "t": 464.1435, "r": 522.0962, "b": 430.5447 }, "text": "during the year gave all persons interested in the opportunity to inspect and ask questions about this authority's accounts.", "attrs": { "row": 5, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 20 }, { "id": "p1.6.22", "order": 28, "type": "table_cell", "bbox": { "l": 55.6647, "t": 430.5447, "r": 172.2726, "b": 396.9458 }, "text": "5. We carried out an assessment of the risks facing this authority and took appropriate steps to manage those risks, including the introduction of internal controls and/or external insurance cover where required.", "attrs": { "row": 6, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 21 }, { "id": "p1.6.23", "order": 29, "type": "table_cell", "bbox": { "l": 172.2726, "t": 430.5447, "r": 288.8804, "b": 396.9458 }, "text": "✓", "attrs": { "row": 6, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 22 }, { "id": "p1.6.24", "order": 30, "type": "table_cell", "bbox": { "l": 288.8804, "t": 430.5447, "r": 405.4883, "b": 396.9458 }, "text": "", "attrs": { "row": 6, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 23 }, { "id": "p1.6.25", "order": 31, "type": "table_cell", "bbox": { "l": 405.4883, "t": 430.5447, "r": 522.0962, "b": 396.9458 }, "text": "considered and documented the financial and other risks it faces and dealt with them properly.", "attrs": { "row": 6, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 24 }, { "id": "p1.6.26", "order": 32, "type": "table_cell", "bbox": { "l": 55.6647, "t": 396.9458, "r": 172.2726, "b": 363.347 }, "text": "6. We maintained throughout the year an adequate and effective system of internal audit of the accounting records and control systems.", "attrs": { "row": 7, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 25 }, { "id": "p1.6.27", "order": 33, "type": "table_cell", "bbox": { "l": 172.2726, "t": 396.9458, "r": 288.8804, "b": 363.347 }, "text": "✓", "attrs": { "row": 7, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 26 }, { "id": "p1.6.28", "order": 34, "type": "table_cell", "bbox": { "l": 288.8804, "t": 396.9458, "r": 405.4883, "b": 363.347 }, "text": "", "attrs": { "row": 7, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 27 }, { "id": "p1.6.29", "order": 35, "type": "table_cell", "bbox": { "l": 405.4883, "t": 396.9458, "r": 522.0962, "b": 363.347 }, "text": "arranged for a competent person, independent of the financial controls and procedures, to give an objective view on whether internal controls meet the needs of this smaller authority.", "attrs": { "row": 7, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 28 }, { "id": "p1.6.30", "order": 36, "type": "table_cell", "bbox": { "l": 55.6647, "t": 363.347, "r": 172.2726, "b": 329.7482 }, "text": "7. We took appropriate action on all matters raised in reports from internal and external audit.", "attrs": { "row": 8, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 29 }, { "id": "p1.6.31", "order": 37, "type": "table_cell", "bbox": { "l": 172.2726, "t": 363.347, "r": 288.8804, "b": 329.7482 }, "text": "✓", "attrs": { "row": 8, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 30 }, { "id": "p1.6.32", "order": 38, "type": "table_cell", "bbox": { "l": 288.8804, "t": 363.347, "r": 405.4883, "b": 329.7482 }, "text": "", "attrs": { "row": 8, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 31 }, { "id": "p1.6.33", "order": 39, "type": "table_cell", "bbox": { "l": 405.4883, "t": 363.347, "r": 522.0962, "b": 329.7482 }, "text": "responded to matters brought to its attention by internal and external audit.", "attrs": { "row": 8, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 32 }, { "id": "p1.6.34", "order": 40, "type": "table_cell", "bbox": { "l": 55.6647, "t": 329.7482, "r": 172.2726, "b": 296.1494 }, "text": "8. We considered whether any litigation, liabilities or commitments, events or transactions, occurring either during or after the year-end, have a financial impact on this authority and, where appropriate, have included them in the accounting statements.", "attrs": { "row": 9, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 33 }, { "id": "p1.6.35", "order": 41, "type": "table_cell", "bbox": { "l": 172.2726, "t": 329.7482, "r": 288.8804, "b": 296.1494 }, "text": "✓", "attrs": { "row": 9, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 34 }, { "id": "p1.6.36", "order": 42, "type": "table_cell", "bbox": { "l": 288.8804, "t": 329.7482, "r": 405.4883, "b": 296.1494 }, "text": "", "attrs": { "row": 9, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 35 }, { "id": "p1.6.37", "order": 43, "type": "table_cell", "bbox": { "l": 405.4883, "t": 329.7482, "r": 522.0962, "b": 296.1494 }, "text": "disclosed everything it should have about its business activity during the year including events taking place after the year end if relevant.", "attrs": { "row": 9, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 36 }, { "id": "p1.6.38", "order": 44, "type": "table_cell", "bbox": { "l": 55.6647, "t": 296.1494, "r": 405.4883, "b": 262.5506 }, "text": "9. (For local councils only) Trust funds including charitable. In our capacity as the sole managing trustee we discharged our accountability responsibilities for the fund(s)/assets, including financial reporting and, if required, independent examination or audit.", "attrs": { "row": 10, "col": 0, "rowspan": 1, "colspan": 3 }, "reading_order": 37 }, { "id": "p1.6.39", "order": 45, "type": "table_cell", "bbox": { "l": 405.4883, "t": 296.1494, "r": 522.0962, "b": 262.5506 }, "text": "has met all of its responsibilities where, as a body corporate, it is a sole managing trustee of a local trust or trusts.", "attrs": { "row": 10, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 38 }, { "id": "p1.6.40", "order": 46, "type": "table_cell", "bbox": { "l": 55.6647, "t": 262.5506, "r": 172.2726, "b": 228.9518 }, "text": "10. We have put in place arrangements for the effective IT and data management in accordance with proper practices during the year under review.", "attrs": { "row": 11, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 39 }, { "id": "p1.6.41", "order": 47, "type": "table_cell", "bbox": { "l": 172.2726, "t": 262.5506, "r": 288.8804, "b": 228.9518 }, "text": "✓", "attrs": { "row": 11, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 40 }, { "id": "p1.6.42", "order": 48, "type": "table_cell", "bbox": { "l": 288.8804, "t": 262.5506, "r": 405.4883, "b": 228.9518 }, "text": "", "attrs": { "row": 11, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 41 }, { "id": "p1.6.43", "order": 49, "type": "table_cell", "bbox": { "l": 405.4883, "t": 262.5506, "r": 522.0962, "b": 228.9518 }, "text": "has made suitable arrangements for its IT and data management and has complied with proper practices in doing so.", "attrs": { "row": 11, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 42 } ], "reading_order": 5 }, { "id": "p1.7", "order": 50, "type": "text", "bbox": { "l": 53.5053, "t": 227.0319, "r": 491.8645, "b": 194.6331 }, "text": "[p1.7.1]Please provide explanations to the external auditor on a separate sheet for each ‘No’ response and describe how the authority will address the weaknesses identified. These sheets must be published with the Annual Governance Statement.", "children": [ { "id": "p1.7.1", "order": 51, "type": "text", "bbox": { "l": 53.5053, "t": 227.0319, "r": 491.8645, "b": 194.6331 }, "text": "^{*}", "attrs": { "inline": true, "text_offset": 0, "text_span": 8, "bbox_estimated": true }, "reading_order": 0 } ], "reading_order": 6 }, { "id": "p1.8", "order": 52, "type": "text", "bbox": { "l": 53.5053, "t": 183.8334, "r": 260.8081, "b": 161.7542 }, "text": "This Annual Governance Statement was approved at a meeting of the authority on:", "reading_order": 7 }, { "id": "p1.9", "order": 53, "type": "text", "bbox": { "l": 140.1214, "t": 156.7144, "r": 194.8263, "b": 142.3149 }, "text": "18/05/2026", "reading_order": 8 }, { "id": "p1.10", "order": 54, "type": "text", "bbox": { "l": 55.1848, "t": 129.8354, "r": 269.2058, "b": 96.9565 }, "text": "and recorded as minute reference.\n10.2\nSigned by the Chair and Clerk of the meeting where approval was given:\nChair\nClerk", "reading_order": 9 }, { "id": "p1.11", "order": 55, "type": "text", "bbox": { "l": 283.8418, "t": 148.5547, "r": 509.3797, "b": 95.5166 }, "text": "Chair\nClerk", "reading_order": 10 }, { "id": "p1.12", "order": 56, "type": "text", "bbox": { "l": 55.4247, "t": 81.1171, "r": 189.3078, "b": 65.9976 }, "text": "www.macclesfield-tc.gov.uk", "reading_order": 11 }, { "id": "p1.13", "order": 57, "type": "footer", "bbox": { "l": 53.2653, "t": 50.8782, "r": 337.587, "b": 30.2389 }, "text": "Annual Governance and Accountability Return 2025/26 Form 3\nLocal Councils, Internal Drainage Boards and other Smaller Authorities [p1.15.1]", "attrs": { "block_label": "footer" }, "children": [ { "id": "p1.13.1", "order": 58, "type": "text", "bbox": { "l": 53.2653, "t": 50.8782, "r": 337.587, "b": 30.2389 }, "text": "^{*}", "attrs": { "inline": true, "text_offset": 130, "text_span": 9, "bbox_estimated": true }, "reading_order": 0 } ], "reading_order": 12 }, { "id": "p1.14", "order": 59, "type": "footer", "bbox": { "l": 471.95, "t": 51.3582, "r": 520.1767, "b": 39.3586 }, "text": "Page 4 of 6", "attrs": { "block_label": "number" }, "reading_order": 13 } ] }, { "document_id": 10215, "page": 2, "width": 595.276, "height": 841.89, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 595.276, "height_pt": 841.89, "engine": "paddleocr_vl", "source_run_id": 10326, "item_count": 74, "counts_by_type": { "figure": 1, "footer": 3, "header": 1, "heading": 1, "table": 2, "table_cell": 55, "text": 11 }, "build_ms": 2, "items": [ { "id": "p2.1", "order": 1, "type": "header", "bbox": { "l": 50.6261, "t": 768.2126, "r": 486.8259, "b": 734.1338 }, "text": "Section 2 – Accounting Statements 2025/26 for Full Council 18 05 26 Agenda Item 10.3", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p2.2", "order": 2, "type": "heading", "bbox": { "l": 221.459, "t": 725.9741, "r": 350.3035, "b": 709.8947 }, "text": "Macclesfield Town Council", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p2.3", "order": 3, "type": "table", "bbox": { "l": 55.1848, "t": 697.8951, "r": 524.4955, "b": 301.6693 }, "text": "", "attrs": { "block_label": "table", "n_rows": 13, "n_cols": 4 }, "children": [ { "id": "p2.3.1", "order": 4, "type": "table_cell", "bbox": { "l": 55.1848, "t": 697.8951, "r": 172.5125, "b": 636.9373 }, "text": "", "attrs": { "row": 0, "col": 0, "rowspan": 2, "colspan": 1 }, "reading_order": 0 }, { "id": "p2.3.2", "order": 5, "type": "table_cell", "bbox": { "l": 172.5125, "t": 697.8951, "r": 407.1678, "b": 667.4162 }, "text": "Year ending", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 2, "column_header": true, "header_source": "heuristic" }, "reading_order": 1 }, { "id": "p2.3.3", "order": 6, "type": "table_cell", "bbox": { "l": 407.1678, "t": 697.8951, "r": 524.4955, "b": 667.4162 }, "text": "Notes and guidance", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1, "column_header": true, "header_source": "heuristic" }, "reading_order": 2 }, { "id": "p2.3.4", "order": 7, "type": "table_cell", "bbox": { "l": 172.5125, "t": 667.4162, "r": 289.8401, "b": 636.9373 }, "text": "31 March 2025£", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 3 }, { "id": "p2.3.5", "order": 8, "type": "table_cell", "bbox": { "l": 289.8401, "t": 667.4162, "r": 407.1678, "b": 636.9373 }, "text": "31 March 2026£", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 4 }, { "id": "p2.3.6", "order": 9, "type": "table_cell", "bbox": { "l": 407.1678, "t": 667.4162, "r": 524.4955, "b": 636.9373 }, "text": "Please round all figures to nearest £1. Do not leave any boxes blank and report £0 or Nil balances. All figures must agree to underlying financial records.", "attrs": { "row": 1, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 5 }, { "id": "p2.3.7", "order": 10, "type": "table_cell", "bbox": { "l": 55.1848, "t": 636.9373, "r": 172.5125, "b": 606.4584 }, "text": "1. Balances brought forward", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 6 }, { "id": "p2.3.8", "order": 11, "type": "table_cell", "bbox": { "l": 172.5125, "t": 636.9373, "r": 289.8401, "b": 606.4584 }, "text": "1,210,426", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 7 }, { "id": "p2.3.9", "order": 12, "type": "table_cell", "bbox": { "l": 289.8401, "t": 636.9373, "r": 407.1678, "b": 606.4584 }, "text": "1,526,719", "attrs": { "row": 2, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 8 }, { "id": "p2.3.10", "order": 13, "type": "table_cell", "bbox": { "l": 407.1678, "t": 636.9373, "r": 524.4955, "b": 606.4584 }, "text": "Total balances and reserves at the beginning of the year as recorded in the financial records. Value must agree to Box 7 of previous year.", "attrs": { "row": 2, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 9 }, { "id": "p2.3.11", "order": 14, "type": "table_cell", "bbox": { "l": 55.1848, "t": 606.4584, "r": 172.5125, "b": 575.9795 }, "text": "2. (+) Precept or Rates and Levies", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 10 }, { "id": "p2.3.12", "order": 15, "type": "table_cell", "bbox": { "l": 172.5125, "t": 606.4584, "r": 289.8401, "b": 575.9795 }, "text": "1,229,673", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 11 }, { "id": "p2.3.13", "order": 16, "type": "table_cell", "bbox": { "l": 289.8401, "t": 606.4584, "r": 407.1678, "b": 575.9795 }, "text": "1,317,527", "attrs": { "row": 3, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 12 }, { "id": "p2.3.14", "order": 17, "type": "table_cell", "bbox": { "l": 407.1678, "t": 606.4584, "r": 524.4955, "b": 575.9795 }, "text": "Total amount of precept (or for IDBs rates and levies) received or receivable in the year. Exclude any grants received.", "attrs": { "row": 3, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 13 }, { "id": "p2.3.15", "order": 18, "type": "table_cell", "bbox": { "l": 55.1848, "t": 575.9795, "r": 172.5125, "b": 545.5006 }, "text": "3. (+) Total other receipts", "attrs": { "row": 4, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 14 }, { "id": "p2.3.16", "order": 19, "type": "table_cell", "bbox": { "l": 172.5125, "t": 575.9795, "r": 289.8401, "b": 545.5006 }, "text": "112,502", "attrs": { "row": 4, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 15 }, { "id": "p2.3.17", "order": 20, "type": "table_cell", "bbox": { "l": 289.8401, "t": 575.9795, "r": 407.1678, "b": 545.5006 }, "text": "91,893", "attrs": { "row": 4, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 16 }, { "id": "p2.3.18", "order": 21, "type": "table_cell", "bbox": { "l": 407.1678, "t": 575.9795, "r": 524.4955, "b": 545.5006 }, "text": "Total income or receipts as recorded in the cashbook less the precept or rates/levies received (line 2). Include any grants received.", "attrs": { "row": 4, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 17 }, { "id": "p2.3.19", "order": 22, "type": "table_cell", "bbox": { "l": 55.1848, "t": 545.5006, "r": 172.5125, "b": 515.0217 }, "text": "4. (-) Staff costs", "attrs": { "row": 5, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 18 }, { "id": "p2.3.20", "order": 23, "type": "table_cell", "bbox": { "l": 172.5125, "t": 545.5006, "r": 289.8401, "b": 515.0217 }, "text": "266,238", "attrs": { "row": 5, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 19 }, { "id": "p2.3.21", "order": 24, "type": "table_cell", "bbox": { "l": 289.8401, "t": 545.5006, "r": 407.1678, "b": 515.0217 }, "text": "302,002", "attrs": { "row": 5, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 20 }, { "id": "p2.3.22", "order": 25, "type": "table_cell", "bbox": { "l": 407.1678, "t": 545.5006, "r": 524.4955, "b": 515.0217 }, "text": "Total expenditure or payments made to and on behalf of all employees. Include gross salaries and wages, employers NI contributions, employers pension contributions, gratuities and severance payments.", "attrs": { "row": 5, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 21 }, { "id": "p2.3.23", "order": 26, "type": "table_cell", "bbox": { "l": 55.1848, "t": 515.0217, "r": 172.5125, "b": 484.5427 }, "text": "5. (-) Loan interest/capital repayments", "attrs": { "row": 6, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 22 }, { "id": "p2.3.24", "order": 27, "type": "table_cell", "bbox": { "l": 172.5125, "t": 515.0217, "r": 289.8401, "b": 484.5427 }, "text": "0", "attrs": { "row": 6, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 23 }, { "id": "p2.3.25", "order": 28, "type": "table_cell", "bbox": { "l": 289.8401, "t": 515.0217, "r": 407.1678, "b": 484.5427 }, "text": "0", "attrs": { "row": 6, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 24 }, { "id": "p2.3.26", "order": 29, "type": "table_cell", "bbox": { "l": 407.1678, "t": 515.0217, "r": 524.4955, "b": 484.5427 }, "text": "Total expenditure or payments of capital and interest made during the year on the authority's borrowings (if any).", "attrs": { "row": 6, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 25 }, { "id": "p2.3.27", "order": 30, "type": "table_cell", "bbox": { "l": 55.1848, "t": 484.5427, "r": 172.5125, "b": 454.0638 }, "text": "6. (-) All other payments", "attrs": { "row": 7, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 26 }, { "id": "p2.3.28", "order": 31, "type": "table_cell", "bbox": { "l": 172.5125, "t": 484.5427, "r": 289.8401, "b": 454.0638 }, "text": "759,644", "attrs": { "row": 7, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 27 }, { "id": "p2.3.29", "order": 32, "type": "table_cell", "bbox": { "l": 289.8401, "t": 484.5427, "r": 407.1678, "b": 454.0638 }, "text": "907,889", "attrs": { "row": 7, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 28 }, { "id": "p2.3.30", "order": 33, "type": "table_cell", "bbox": { "l": 407.1678, "t": 484.5427, "r": 524.4955, "b": 454.0638 }, "text": "Total expenditure or payments as recorded in the cashbook less staff costs (line 4) and loan interest/capital repayments (line 5).", "attrs": { "row": 7, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 29 }, { "id": "p2.3.31", "order": 34, "type": "table_cell", "bbox": { "l": 55.1848, "t": 454.0638, "r": 172.5125, "b": 423.5849 }, "text": "7. (=) Balances carried forward", "attrs": { "row": 8, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 30 }, { "id": "p2.3.32", "order": 35, "type": "table_cell", "bbox": { "l": 172.5125, "t": 454.0638, "r": 289.8401, "b": 423.5849 }, "text": "1,526,719", "attrs": { "row": 8, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 31 }, { "id": "p2.3.33", "order": 36, "type": "table_cell", "bbox": { "l": 289.8401, "t": 454.0638, "r": 407.1678, "b": 423.5849 }, "text": "1,726,248", "attrs": { "row": 8, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 32 }, { "id": "p2.3.34", "order": 37, "type": "table_cell", "bbox": { "l": 407.1678, "t": 454.0638, "r": 524.4955, "b": 423.5849 }, "text": "Total balances and reserves at the end of the year. must equal (1+2+3) - (4+5+6).", "attrs": { "row": 8, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 33 }, { "id": "p2.3.35", "order": 38, "type": "table_cell", "bbox": { "l": 55.1848, "t": 423.5849, "r": 524.4955, "b": 393.106 }, "text": "", "attrs": { "row": 9, "col": 0, "rowspan": 1, "colspan": 4 }, "reading_order": 34 }, { "id": "p2.3.36", "order": 39, "type": "table_cell", "bbox": { "l": 55.1848, "t": 393.106, "r": 172.5125, "b": 362.6271 }, "text": "8. Total value of cash and short term investments", "attrs": { "row": 10, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 35 }, { "id": "p2.3.37", "order": 40, "type": "table_cell", "bbox": { "l": 172.5125, "t": 393.106, "r": 289.8401, "b": 362.6271 }, "text": "1,498,613", "attrs": { "row": 10, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 36 }, { "id": "p2.3.38", "order": 41, "type": "table_cell", "bbox": { "l": 289.8401, "t": 393.106, "r": 407.1678, "b": 362.6271 }, "text": "1,685,984", "attrs": { "row": 10, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 37 }, { "id": "p2.3.39", "order": 42, "type": "table_cell", "bbox": { "l": 407.1678, "t": 393.106, "r": 524.4955, "b": 362.6271 }, "text": "The sum of all current and deposit bank accounts, cash holdings and short term investments held as at 31 March - To agree with bank reconciliation.", "attrs": { "row": 10, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 38 }, { "id": "p2.3.40", "order": 43, "type": "table_cell", "bbox": { "l": 55.1848, "t": 362.6271, "r": 172.5125, "b": 332.1482 }, "text": "9. Total fixed assets plus long term investments and assets", "attrs": { "row": 11, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 39 }, { "id": "p2.3.41", "order": 44, "type": "table_cell", "bbox": { "l": 172.5125, "t": 362.6271, "r": 289.8401, "b": 332.1482 }, "text": "235,794", "attrs": { "row": 11, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 40 }, { "id": "p2.3.42", "order": 45, "type": "table_cell", "bbox": { "l": 289.8401, "t": 362.6271, "r": 407.1678, "b": 332.1482 }, "text": "218,420", "attrs": { "row": 11, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 41 }, { "id": "p2.3.43", "order": 46, "type": "table_cell", "bbox": { "l": 407.1678, "t": 362.6271, "r": 524.4955, "b": 332.1482 }, "text": "The value of all the property the authority owns - it is made up of all its fixed assets and long term investments as at 31 March.", "attrs": { "row": 11, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 42 }, { "id": "p2.3.44", "order": 47, "type": "table_cell", "bbox": { "l": 55.1848, "t": 332.1482, "r": 172.5125, "b": 301.6693 }, "text": "10. Total borrowings", "attrs": { "row": 12, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 43 }, { "id": "p2.3.45", "order": 48, "type": "table_cell", "bbox": { "l": 172.5125, "t": 332.1482, "r": 289.8401, "b": 301.6693 }, "text": "0", "attrs": { "row": 12, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 44 }, { "id": "p2.3.46", "order": 49, "type": "table_cell", "bbox": { "l": 289.8401, "t": 332.1482, "r": 407.1678, "b": 301.6693 }, "text": "0", "attrs": { "row": 12, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 45 }, { "id": "p2.3.47", "order": 50, "type": "table_cell", "bbox": { "l": 407.1678, "t": 332.1482, "r": 524.4955, "b": 301.6693 }, "text": "The outstanding capital balance as at 31 March of all loans from third parties (including PWLB).", "attrs": { "row": 12, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 46 } ], "reading_order": 2 }, { "id": "p2.4", "order": 51, "type": "table", "bbox": { "l": 60.2234, "t": 302.6292, "r": 525.6952, "b": 237.1116 }, "text": "", "attrs": { "block_label": "table", "n_rows": 2, "n_cols": 4 }, "children": [ { "id": "p2.4.1", "order": 52, "type": "table_cell", "bbox": { "l": 60.2234, "t": 302.6292, "r": 176.5914, "b": 269.8704 }, "text": "For Local Councils Only", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 0 }, { "id": "p2.4.2", "order": 53, "type": "table_cell", "bbox": { "l": 176.5914, "t": 302.6292, "r": 292.9593, "b": 269.8704 }, "text": "Yes", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 1 }, { "id": "p2.4.3", "order": 54, "type": "table_cell", "bbox": { "l": 292.9593, "t": 302.6292, "r": 409.3273, "b": 269.8704 }, "text": "No", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 2 }, { "id": "p2.4.4", "order": 55, "type": "table_cell", "bbox": { "l": 409.3273, "t": 302.6292, "r": 525.6952, "b": 269.8704 }, "text": "", "attrs": { "row": 0, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 3 }, { "id": "p2.4.5", "order": 56, "type": "table_cell", "bbox": { "l": 60.2234, "t": 269.8704, "r": 176.5914, "b": 237.1116 }, "text": "11 Do the figures in the accounting statements above exclude any trust transactions?", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 4 }, { "id": "p2.4.6", "order": 57, "type": "table_cell", "bbox": { "l": 176.5914, "t": 269.8704, "r": 292.9593, "b": 237.1116 }, "text": "", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 5 }, { "id": "p2.4.7", "order": 58, "type": "table_cell", "bbox": { "l": 292.9593, "t": 269.8704, "r": 409.3273, "b": 237.1116 }, "text": "✓", "attrs": { "row": 1, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 6 }, { "id": "p2.4.8", "order": 59, "type": "table_cell", "bbox": { "l": 409.3273, "t": 269.8704, "r": 525.6952, "b": 237.1116 }, "text": "For guidance refer to the Practitioners' Guide sections 2.31 to 2.33.", "attrs": { "row": 1, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 7 } ], "reading_order": 3 }, { "id": "p2.5", "order": 60, "type": "text", "bbox": { "l": 61.1831, "t": 226.3119, "r": 292.2395, "b": 149.0347 }, "text": "I certify that for the year ended 31 March 2026 the Accounting Statements in this Annual Governance and Accountability Return have been prepared on either a receipts and payments or income and expenditure basis following the guidance in Governance and Accountability for Smaller Authorities – a Practitioners' Guide to Proper Practices and present fairly the financial position of this authority.", "reading_order": 4 }, { "id": "p2.6", "order": 61, "type": "text", "bbox": { "l": 62.6227, "t": 151.9146, "r": 279.523, "b": 125.7555 }, "text": "Signed by Responsible Financial Officer before being presented to the authority for approval.", "reading_order": 5 }, { "id": "p2.7", "order": 62, "type": "text", "bbox": { "l": 76.299, "t": 126.2355, "r": 267.5263, "b": 76.0773 }, "text": "Laura 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A limited assurance review is not a full statutory audit, it does not constitute an audit carried out in accordance with International Standards on Auditing (UK & Ireland) and hence it does not provide the same level of assurance that such an audit would. The UK Government has determined that a lower level of assurance than that provided by a full statutory audit is appropriate for those local public bodies with the lowest levels of spending.", "reading_order": 3 }, { "id": "p3.5", "order": 5, "type": "text", "bbox": { "l": 38.3894, "t": 683.4956, "r": 548.7288, "b": 638.6172 }, "text": "Under a limited assurance review, the auditor is responsible for reviewing Sections 1 and 2 of the Annual Governance and Accountability Return in accordance with NAO Auditor Guidance Note 02 (AGN 02) as issued by the NAO on behalf of the Comptroller and Auditor General. 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"order": 7, "type": "list_item", "bbox": { "l": 39.829, "t": 597.0987, "r": 393.9715, "b": 557.7401 }, "text": "The audit of accounts for Macclesfield Town Council for the year ended 31 March 2026 has been completed and the accounts have been published.", "marker": "1.", "reading_order": 0 }, { "id": "p4.6.2", "order": 8, "type": "list_item", "bbox": { "l": 39.1092, "t": 513.8217, "r": 399.9698, "b": 462.2235 }, "text": "The Annual Governance & Accountability Return including the auditor’s certificate and opinion is available for inspection and copying by any local government elector of the area of Macclesfield Town Council on application to:", "marker": "2.", "reading_order": 1 }, { "id": "p4.6.3", "order": 9, "type": "list_item", "bbox": { "l": 46.3072, "t": 450.7039, "r": 337.587, "b": 388.0662 }, "text": "___Laura Smith, Town Clerk, 32 Park Green, Macclesfield\nSK11_7NA___\n___\n___\n___", "marker": "(a)", "children": [ { "id": "p4.6.3.1", "order": 10, "type": "form_field", "bbox": 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318.918, "b": 337.7823 }, "text": "", "attrs": { "field_kind": "text", "source": "blank_line" }, "reading_order": 5 } ], "reading_order": 6 }, { "id": "p4.8", "order": 25, "type": "heading", "bbox": { "l": 412.6863, "t": 612.6982, "r": 435.0002, "b": 602.1385 }, "text": "Notes", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 7 }, { "id": "p4.9", "order": 26, "type": "table", "bbox": { "l": 411.4866, "t": 606.2184, "r": 526.676386, "b": 226.5519 }, "text": "", "attrs": { "block_label": "table", "n_rows": 6, "n_cols": 1, "integrity": { "cells_checked": 6, "cells_flagged": 0 } }, "children": [ { "id": "p4.9.1", "order": 27, "type": "table_cell", "bbox": { "l": 411.4866, "t": 606.2184, "r": 524.4955, "b": 542.9407 }, "text": "This notice and Sections 1, 2 & 3 of the AGAR must be published by 30 September. This must include publication on the smaller authority’s website. The smaller authority must decide how long to publish the Notice for; the AGAR and external auditor report must be publicly available for 5 years.", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 0 }, { "id": "p4.9.2", "order": 28, "type": "table_cell", "bbox": { "l": 414.874, "t": 443.74725, "r": 526.676386, "b": 412.44525 }, "text": "(a) Insert the name, position and address of the person to whom local government electors should apply to inspect the AGAR", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 1 }, { "id": "p4.9.3", "order": 29, "type": "table_cell", "bbox": { "l": 414.874, "t": 380.24325, "r": 511.770527, "b": 357.50061999999997 }, "text": "(b) Insert the hours during which inspection rights may be exercised", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 2 }, { "id": "p4.9.4", "order": 30, "type": "table_cell", "bbox": { "l": 414.874, "t": 331.26324999999997, "r": 508.609288, "b": 316.96164 }, "text": "(c) Insert a reasonable sum for copying costs", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 3 }, { "id": "p4.9.5", "order": 31, "type": "table_cell", "bbox": { "l": 414.874, "t": 273.72325, "r": 517.959951, "b": 259.42164 }, "text": "(d) Insert the name and position of person placing the notice", "attrs": { "row": 4, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 4 }, { "id": "p4.9.6", "order": 32, "type": "table_cell", "bbox": { "l": 414.874, "t": 241.98124999999993, "r": 519.281982, "b": 227.67963999999995 }, "text": "(e) Insert the date of placing of the notice", "attrs": { "row": 5, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 5 } ], "reading_order": 8 }, { "id": "p4.10", "order": 33, "type": "footer", "bbox": { "l": 470.9902, "t": 33.8388, "r": 528.3344, "b": 24.4791 }, "text": "www.pkf-l.com", "attrs": { "block_label": "footer" }, "reading_order": 9 } ] } ] }