Format of Accounts

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The Statement of Accounts comprises:

• explanatory foreword
• a statement of accounting policies
• a Statement of Responsibilities for the Statement of Accounts
• the accounting statements
• notes to the accounts (including pensions disclosures)

The accounting statements contain the ‘core’ financial statements, grouped together, the supplementary single entity financial statements, relevant to this Council and Group Accounts.

These comprise of:

• Income and Expenditure Account -
• a summary of the resources generated and consumed by the authority in the year
• Statement of the Movement on the General Fund Balance
• Statement of Total Recognised Gains and Losses (STRGL)
• Balance Sheet
• Cash Flow Statement

The supplementary financial statements applicable to Kingston Council, comprise of:

• Housing Revenue Account Income and Expenditure Account and Statement of Movement on the Housing Revenue Account Balance
• Collection Fund (England)

These comprise of:

• Group Income and Expenditure Account reconciliation of the Single Entity Income and Expenditure Account Surplus or Deficit to the Group Income and Expenditure Account Surplus or Deficit
• Group Statement of Total Recognised Gains and Losses
• Group Balance Sheet
• Group Cash Flow Statement.