Notice of Audit of Accounts 2025/26
You can now apply to view the accounts of the The Clwydian Range and Dee Valley Area of Outstanding Natural Beauty Joint Committee for the year ending 31 March 2026. They will be available to view from Monday 27 July to Friday 21 August 2026 inclusive (except for weekends).
See the full notice and find out how to apply
The annual statement of accounts reports on the council’s position at the end of the financial year and transactions during that year.
The audit of the 2022/23 accounts identified an issue on accounting for fixed assets requiring an adjustment between two unusable reserves. The Council is working with Audit Wales to rectify this issue. The 2023/24 and 2024/25 accounts have not yet been published as the adjustment for 2022/23 will impact the opening balances of the 2023/24 accounts. This in turn impacts the opening balances and delays the publication of the 2025/26 accounts. It is important to note that this adjustment has no impact on the Council’s overall financial position, its budget or council tax levels.
Statement of Accounts 2025/26
Regulation 10(1) of the Accounts and Audit (Wales) Regulations 2014 (as amended) requires that the Responsible Financial Officer of Denbighshire County Council sign and date the statement of accounts of Denbighshire County Council and certify that it presents a true and fair view of the financial position of the body at the end of the year to which it relates and of that body's income and expenditure for that year. The Regulations require that this be completed by 31 May 2026.
The 2025/26 statutory deadlines are shown in the table below along with extended deadlines provided by Welsh Government.
Draft Statement of Accounts deadlines
| Item | Statutory deadline | Extended deadline |
|---|
| Draft Statement of Accounts |
31 May 2026 |
30 June 2026 |
| Audited Statement of Accounts |
31 July 2026 |
30 September 2026 |
The Responsible Financial Officer has not signed and certified the accounts for the year ended 31 March 2026. Preparation of the DCC draft 2025/26 accounts is progressing alongside the work to resolve technical issues on accounting for fixed assets requiring an adjustment between two unusable reserves identified during the audit of 2022/23. It is important to note that this adjustment has no impact on the Council’s overall financial position, its budget or council tax levels.
Statement of Accounts 2024/25
Statement of Accounts 2024/25
Regulation 10(1) of the Accounts and Audit (Wales) Regulations 2014 (as amended) requires that the Responsible Financial Officer of Denbighshire County Council sign and date the statement of accounts of Denbighshire County Council and certify that they present a true and fair view of the financial position of the body at the end of the year to which it relates and of that body's income and expenditure for that year. The Regulations require that this be completed by 31 May 2025.
The 2024/25 statutory deadlines are shown in the table below along with extended deadlines provided by Welsh Government.
Draft Statement of Accounts deadlines
| Item |
Statutory deadline |
Extended deadline |
| Draft Statement of Accounts |
31 May 2025 |
30 June 2025 |
| Audited Statement of Accounts |
31 July 2025 |
31 October 2025 |
The Responsible Financial Officer has not signed and certified the accounts for the year ended 31 March 2025. Preparation of the DCC draft 2024/25 accounts is progressing alongside the work to resolve technical issues on accounting for fixed assets requiring an adjustment between two unusable reserves identified during the audit of 2022/23. It is important to note that this adjustment has no impact on the Council’s overall financial position, its budget or council tax levels.
Statement of Accounts 2023/24
Statement of Accounts 2023/24
Regulation 10(1) of the Accounts and Audit (Wales) Regulations 2014 (as amended) requires that the Responsible Financial Officer of Denbighshire County Council sign and date the statement of accounts, and certify that it presents a true and fair view of the financial position of the body at the end of the year to which it relates and of that body's income and expenditure for that year. The Regulations require that this be completed by 31 May 2024.
The 2023/24 statutory deadlines are shown in the table below along with extended deadlines provided by Welsh Government.
Draft Statement of Accounts deadlines
| Item |
Statutory deadline |
Extended deadline |
| Draft Statement of Accounts |
31 May 2024 |
30 June 2024 |
| Audited Statement of Accounts |
31 July 2024 |
30 November 2024 |
The Responsible Financial Officer has not signed and certified the accounts for the year ended 31 March 2024. Preparation of the DCC draft 2023/24 accounts is progressing alongside the work to resolve technical issues on accounting for fixed assets requiring an adjustment between two unusable reserves identified during the audit of 2022/23. It is important to note that this adjustment has no impact on the Council’s overall financial position, its budget or council tax levels.
Statement of accounts documents
You can download the most recent statements of accounts below.
Statement of accounts documents 2007 to 2021
Statement of accounts documents
You can download statements of accounts below.
- Statement of Accounts: 2020-21 (PDF, 2.20MB)
- Statement of Accounts: 2019-20 (PDF, 2.39MB)
- Statement of Accounts: 2018-19 (PDF, 2MB)
- Statement of Accounts: 2017-18 (PDF, 1.68MB)
- Statement of Accounts: 2016-17 (PDF, 1.61MB)
- Statement of Accounts: 2015-16 (PDF, 1.57MB)
- Statement of Accounts: 2014-15 (PDF, 2.53MB)
- Statement of Accounts: 2013-14 (PDF, 1.74MB)
- Statement of Accounts: 2012-13 (PDF, 2MB)
- Statement of Accounts: 2011-12 (PDF, 2.15MB)
- Statement of Accounts: 2010-11 (PDF, 1.7MB)
- Statement of Accounts: 2009-10 (PDF, 670KB)
- Statement of Accounts: 2008-09 (PDF, 476KB)
- Statement of Accounts: 2007-08 (PDF, 498KB)
Notice of Certification of Completion of the Audit
Notice is hereby given that, in compliance with section 23 of the Public Audit (Wales) Act 2004 (the Act), the Auditor General for Wales has certified that the audit of accounts of Denbighshire County Council for the year ended 31 March 2023 have been completed.
In accordance with section 29 of the Act, on every Monday to Friday (except bank holidays) between the hours of 9am and 4pm, an elector for the area may, upon application to the Chief Financial Officer, inspect and make a copy of the statements of accounts at the address below, or require a copy of the statements of accounts be delivered to them upon payment of a reasonable sum for each copy.
Liz Thomas
Chief Financial Officer
Denbighshire County Council
County Hall
Wynnstay Road
Ruthin
LL15 1YN
Dated 3 August 2026