Accounts

Annual accounts

The annual statement of accounts is a legal summary of our finances for the year. It is prepared using official accounting rules for UK local authorities.

Its purpose is to clearly show our financial position and how we have managed public money during the year.

Independent auditors check the accounts each year to make sure they fairly reflect our income, spending, and overall financial position. Their report is included in the statement.

The auditors also review how well we run our services, whether we spend money wisely and efficiently, and how well we perform. Their findings on this are published in a separate annual audit and inspection report.

Notice of Public Rights 2025 to 2026 

Amendment to the Notice of Public Rights

The Accounts and Audit Regulations (England) 2015 state the publication deadline for Local Authority Statement of Accounts is 30 June 2026.

This is notice that the Lancashire Combined County Authority’s Annual Statement of Accounts will be published on the authority’s website on 30 June 2026.

The statement of accounts is unaudited and may be subject to change.

Notice is given that from 1 July to 11 August 2026 between 10am and 4pm Mondays to Fridays (excluding public holidays), any person interested may on reasonable notice inspect and make copies of the accounts of Lancashire Combined County Authority for the year ended 31 March 2026 and all books, deeds, contracts, bills, vouchers and receipts, except as provided for in Section 26(4) to 26(6) of the Local Audit and Accountability Act 2014 in relation to commercially confidential and personal information.

The accounts and other documents will be available for inspection by arrangement by contacting finance@lancashire-cca.gov.uk 

Notice is given that from 1 July to 11 August 2026 the auditor, at the request of a local government elector for the authority’s area, will give the elector or his representative an opportunity to question her about the accounts. Notice is given that from 1 July to 11 August 2026, any such elector may make objections to the auditor, under section 27 of the Local Audit and Accountability Act 2014, relating to any matter where the auditor could take action under:

• Section 28 of the Local Audit and Accountability Act 2014, namely, to apply to the court for a declaration that an item in the accounts is contrary to law, and/or
• Section 24 and paragraph 1 of Schedule 7 of the Local Audit and Accountability Act 2014, namely, to make a report in the public interest

No objection may be made unless the auditor has previously received written notice of the proposed objection, specifying the facts on which the objector relies and the grounds on which the objection is being made. The written notice of objections should be addressed to Debra Chamberlain, KPMG LLP, 1 St Peters Square, Manchester, M2 3AE.

A copy of the notice of objection must also be sent to Mark Wynn, Chief Financial Officer at the address shown below.

To adhere to the legislation contained in the Local Audit and Accountability Act 2014 regarding eligibility to object; internal verification will be undertaken to ensure that the individual objecting is a confirmed elector for the Lancashire area. This will be done by conducting a search of the electoral register for an entry which corresponds. This will be confirmed in writing with the auditor for their records.

Mark Wynn
Chief Financial Officer 
PO Box 78
County Hall, Fishergate
Preston
PR1 8XJ

Statement of accounts