Where figures in the group accounts differ materially from the council's single entity accounts, the relevant explanatory notes have been prepared on a consolidated basis. The notes below give information on the areas that have materially changed on consolidation of the group entities into the council's accounts.
The Accounting Policies of the council's subsidiary companies have been aligned with the council's Accounting Policies contained in Section 6. Any statutory adjustments between accounting basis and funding basis included in the council's Accounting Policies do not apply to the subsidiary companies.
Note 1 Audit Cost
| External Audit Costs | 2024/25 £000's | 2025/26 £000's |
|---|---|---|
| Fees payable to Forvis Mazars with regard to external audit services carried out by the appointed auditor for the year | 469 | 482 |
| Fees payable to Beever and Struthers Services Ltd with regard to external audit services carried out for the year | 118 | 72 |
| Fees payable to KPMG for the certification of grant claims and returns for the year | 45 | 51 |
| Total | 632 | 605 |