Statement of Accounts

At the end of each financial year (March), we are required by law to produce a Statement of Accounts.

This is essentially a technical publication that provides a true and fair view of our financial position, our income and expenditure for the year.

It includes all the financial statements and disclosure notes required by law and these are reviewed by our external auditors.

The key statements included are:

  • Movement in Reserves
  • Comprehensive Income and Expenditure Account
  • Balance Sheet
  • Cash Flow Statement
  • Key notes to the Core Financial Statements
  • Housing Revenue Account Income and Expenditure Account
  • Collection Fund
Notice of non-conclusion

The 2021/22 draft statement of accounts for Sheffield City Council were published in accordance with statutory deadlines. However, the external audit of the draft statement of accounts for the year ended 31 March 2022 has not yet been completed by our external auditor, EY LLP, due to their rescheduling of the audit. This situation is allowed for by Regulation 10, paragraph (2a) of the Accounts and Audit Regulations 2015.

See The Accounts and Audit Regulations 2015 (, updated by amendment The Accounts and Audit (Amendment) Regulations 2022 (

Therefore, this notification explains, as per paragraph (2a), that we are not yet able to publish our audited 2021/22 final statement of accounts in line with the deadline of 30th November 2022, as per paragraph (1).

The audited statement of accounts for 2021/22 and the Notice of Conclusion will be published on the website as soon as the audit has been concluded.

You can view previous years' Statement of Accounts and Annual Governance statements in the Statement of Accounts Archive.

Public Rights for Inspection of the Council’s accounts

From 1 June 2023 to 12 July 2023, between 10am and 4pm on weekdays, any person may inspect the accounts of the Council for the year ended 31 March 2023. This includes all books, deeds, contracts, bills, vouchers and receipts relating to them.

You can read more details in the Notice of Public Rights for inspection document.

South Yorkshire Archaeology and Archives Services Statement of Accounts

Each year the annual return is audited by an auditor appointed by the Audit Commission and any person interested has the opportunity to inspect and make copies of the annual return and all books, deeds, contracts, bills, vouchers and receipts relating to them.

Should you have any problems accessing any of the appended documents or if you have any queries related to this matter, please direct them to Strategic Finance by telephoning 0114 273 4345.

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