Financial Statements

Audited Annual Accounts 2016-17

The Audited Annual Accounts for 2016-17 summarise the Authority’s transactions and that of its Charitable Trusts for the financial year and its position at each year-end of 31 March 2017.  The Council is required to prepare an annual statement of Accounts by the Local Authority Accounts (Scotland) Regulations 2014, and so far as is compatible with that legislation, in accordance with proper accounting practices (section 12 of the Local Government in Scotland Act 2003).  These practices primarily comprise the Code of Practice on Local Authority Accounting in the United Kingdom 2016-17 supported by International Financial Reporting Standards (IFRS).

Audited Annual Accounts 2015-16

The Audited Annual Accounts for 2015-16 summarise the Authority’s transactions and that of its Charitable Trusts for the financial year and its position at each year-end of 31 March 2016.  The Council is required to prepare an annual statement of Accounts by the Local Authority Accounts (Scotland) Regulations 2014, and so far as is compatible with that legislation, in accordance with proper accounting practices (section 12 of the Local Government in Scotland Act 2003).  These practices primarily comprise the Code of Practice on Local Authority Accounting in the United Kingdom 2015-16 and the Service Reporting Code of Practice 2015-16 (SeRCOP) supported by International Financial Reporting Standards (IFRS).

Audited Annual Accounts 2015/16

Audited Charitable Trust Annual Accounts 2015/16

Audited Annual Accounts 2014-15

The Audited Annual Accounts for 2014-15 summarise the Authority’s transactions and that of its Charitable Trusts for the financial year and its position at each year-end of 31 March 2015.  The Council is required to prepare an annual statement of Accounts by the Local Authority Accounts (Scotland) Regulations 2014, and so far as is compatible with that legislation, in accordance with proper accounting practices (section 12 of the Local Government in Scotland Act 2003).  These practices primarily comprise the Code of Practice on Local Authority Accounting in the United Kingdom 2014-15 and the Service Reporting Code of Practice 2014-15 (SeRCOP) supported by International Financial Reporting Standards (IFRS).

Audited Annual Accounts 2014/15

Audited Charitable Trust Annual Accounts 2014/15

An overview of the financial position; and the key issues that have arisen during the financial year is provided in the Audited Financial Summary 2014/15

An outline of the financial position highlighting the key issues, is provided in the Financial Snapshot 2014/15 

Audited Financial Statements 2013-14

The Audited Financial Statements summarises the Authority’s transactions for a financial year and its position at each year-end of 31 March.  The Council is required to prepare an annual statement of Accounts by the Local Authority Accounts (Scotland) Regulations 1985, which section 12 of the Local Government in Scotland Act 2003 require to be prepared in accordance with proper accounting practice.  These practices primarily comprise the Code of Practice on Local Authority Accounting in the United Kingdom 2013-14 and the Service Reporting Code of Practice 2013-14 (SeRCOP) supported by International Financial Reporting Standards (IFRS).

Audited financial statements 2013-14

An overview of the financial position; and the key issues that have arisen during the financial year is provided in the Financial Summary 2013/14.

An outline of the financial position highlighting the key issues, is provided in the Financial Snapshot 2013/14.

Audited Financial Statements 2012-2013

The Audited Financial Statements summarises the Authority’s transactions for a financial year and its position at each year-end of 31 March.  The Council is required to prepare an annual statement of Accounts by the Local Authority Accounts (Scotland) Regulations 1985, which section 12 of the Local Government in Scotland Act 2003 require to be prepared in accordance with proper accounting practice.  These practices primarily comprise the Code of Practice on Local Authority Accounting in the United Kingdom 2012-13 and Best Value Accounting Code of Practice 2012-13 supported by International Financial Reporting Standards (IFRS).

Audited Financial Statements 2012-13

Audited Financial Statements And Account

The Audited Financial Statements summarises the Authority’s transactions for a financial year and its position at each year-end of 31 March.  The Council is required to prepare an annual statement of Accounts by the Local Authority Accounts (Scotland) Regulations 1985, which section 12 of the Local Government in Scotland Act 2003 require to be prepared in accordance with proper accounting practice.  These practices primarily comprise the Code of Practice on Local Authority Accounting in the United Kingdom 2010-11 and Best Value Accounting Code of Practice 2010-11 supported by International Financial Reporting Standards (IFRS).

Audited Financial Statements and Accounts

Audited Financial Statements 2011/2012

Audited Financial Statement and Accounts 2010/2011

Audited Annual Accounts - 2009/2010

Audited Annual Accounts - 2008/2009

Audited Annual Accounts - 2007/2008

Audited Annual Accounts - 2006/2007