Statement of accounts


The Royal Borough of Kingston upon Thames has produced its draft statement of accounts for the years 2020/21 and 2021/22, which are available to view on this page. 

Under the Accounts and Audit (Amendment No. 2) Regulations 2021, the Council was required to publish its 2020/21 Final Audited Accounts by 30th September 2021. The audit of the Council’s 2020/21 accounts is substantially complete but cannot be finalised until there is a resolution of national issues on the accounting for infrastructure assets.

As such, under the Accounts and Audit Regulations 2015, this notice is hereby given that the audited statement of accounts cannot currently be published. The accounts will be published as soon as reasonably practicable to do so.

Further, under the Accounts and Audit (Amendment) Regulations 2022 (No. 708) the council has published the unaudited statement of accounts for the financial year ending 31 March 2022.

Notice of Delay in Publishing the Royal Borough of Kingston upon Thames Accounts 2021-22

Our accounts 2021/22 (Draft)

Our accounts 2020-21

Our accounts 2019-20

Format of accounts

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.

Core financial statements

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

Supplementary financial statements

The supplementary financial statements applicable to the Council, comprised of:

  • Housing revenue account income and expenditure account, and statement of movement on the Housing revenue account balance
  • collection fund (England)

Group accounts

These comprise:

  • 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

Last Modified: 02/12/2022 12:22:52