Millom Without Parish Council

Millom Without Parish Council

Governance/Audit

Certificate of Exemption – AGAR 2025/26 Form 2

To be completed by smaller authorities where the higher of gross income or gross expenditure did not exceed £25,000 in the year of account ended 31 March 2026 and that wish to certify themselves as exempt from a limited assurance review under Section 9 of the Local Audit (Smaller Authorities) Regulations 2015

There is no requirement to have an audit, nor to submit an Annual Governance and Accountability Return to the external auditor provided that the authority certifies itself as exempt at a meeting of the authority after 31 March 2026 and a completed Certificate of Exemption is submitted no later than 30 June 2026 notifying the external auditor.

MILLOM without PARISH COUNCIL

certifies that during the financial year 2025/26, the higher of the authority’s gross income for the year or gross annual expenditure, for the year did not exceed £25,000

Total annual gross income for the authority 2025/26: £14,225
Total annual gross expenditure for the authority 2025/26: £14,023

There are certain circumstances in which an authority will be unable to certify itself as exempt, so that a limited assurance review will still be required. If an authority is unable to confirm the statements below then it cannot certify itself as exempt and it must submit the completed Annual Governance and Accountability Return Part 3 to the external auditor to undertake a limited assurance review for which a fee of £210 +VAT will be payable.

By signing this Certificate of Exemption you are confirming that:

• The authority was in existence on 1st April 2023
• In relation to the preceding financial year (2024/25), the external auditor has not:
  • issued a public interest report in respect of the authority or any entity connected with it
  • made a statutory recommendation to the authority, relating to the authority or any entity connected with it
  • issued an advisory notice under paragraph 1(1) of Schedule 8 to the Local Audit and Accountability Act 2014 (“the Act”), and has not withdrawn the notice • commenced judicial review proceedings under section 31(1) of the Act
  • made an application under section 28(1) of the Act for a declaration that an item of account is unlawful, and the application has not been withdrawn nor has the court refused to make the declaration
• The court has not declared an item of account unlawful after a person made an appeal under section 28(3) of the Act.

If you are able to confirm that the above statements apply and that the authority neither received gross income, nor incurred gross expenditure, exceeding £25,000, then the Certificate of Exemption can be signed and a copy submitted to the external auditor either by email or post. The Annual Internal Audit Report, Annual Governance Statement, Accounting Statements, analysis of variances and the bank reconciliation plus the information requested by Regulation 15 (2), Accounts and Audit Regulations 2015 including the period for the exercise of public rights still need to be fully completed and, along with a copy of this certificate, published on the authority website* before 1 July 2026. By signing this certificate you are also confirming that you are aware of this requirement.

*the authority web address can be used for the publication of certain documents as required by the Accounts and Audit Regulations 2015 and as directed by the Government.

www.millomwithoutparishcouncil.co.uk

ONLY this Certificate of Exemption should be returned EITHER by email OR by post as soon as possible after certification to your external auditor. Annual Governance and Accountability Returns incorrectly submitted, including those which are incomplete, or further information provided not requested by the external auditor, will incur a charge of £40 + VAT.

Email: maza@pkf-l.com
Postal address: PKF Littlejohn, 15 Westferry Circus, Canary Wharf, London E14 4HD

Authority contact name: Mrs S J Smith
Telephone number: 07734 690858
Email address: clerk.mwpc@gmail.com

Date of meeting: 4/6/2026

Signed by the Responsible Financial Officer: S J Smith

Signed by Chairman: M R Winstanley

Date: 5/6/2026

ONLY this Certificate of Exemption should be returned to the external auditor. Annual Governance and Accountability Return pages 3-6 are not required at this stage.

Annual Governance and Accountability Return 2025/26 Part 2 – Certificate of Exemption

Page 3 of 6

PKF Littlejohn LLP (Ref: SBA Team), 15 Westferry Circus, Canary Wharf, London E14 4HD
Email: sba@pkf-l.com | Tel: 020 7516 2200

*Published web address