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Council finance
Annual governance statement
Annual statement of accounts
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Annual statement of accounts

We produce a statement of accounts at the end of each financial year. This is a technical document that includes all financial statements and disclosures required by law.

The statements:

  • have to be independently audited to determine if they provide a true and fair view of our financial position. Any concerns are summarised in an audit report.
  • provide accountability to residents, tax and rent payers, elected councillors, funders, employees, and other stakeholders.
  • let us compare and benchmark with other organisations.
  • let us compare across financial years.
  • have to be available for the public to view. This lets stakeholders review and ask us and our auditor questions.

We also prepare a statement of accounts for other organisations where we have been designated the lead authority or we have to by law. During the financial year, we will provide notifications on when the statement of accounts may be available to view. We will also provide updates on our preparation, audit, and publication of our accounts.

 

The information in these documents has been designed for print. This format may not be fully accessible online.​

If you want to see documents from before 2021, please contact us.

Notifications

  • Regulation 10(1) of the Accounts and Audit (Wales) Regulations 2014 (as amended) requires that Responsible Financial Officer of the County Council of the City and County of Cardiff to 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 required that this be completed by 31 May 2026.

    The Responsible Financial Officer has not signed and certified the accounts for the year ended 31 March 2026. The statement of accounts will be prepared, and the Responsible Financial Officer will sign and certify the statement of accounts by 30 June 2026. This is in line with the timescales agreed with Governance and Audit Committee, for preparing the accounts and recognising changes in ongoing processes and risks.​
  • Following completion of the audit process, audited documents will be available in Welsh.

    Notice-Conclusion-Audit (PDF, 84 KB)

 

Cardiff Council including Cardiff Harbour Authority

 

Cardiff and Vale of Glamorgan Pension Fund

 

Joint Committees

Cardiff Council is the lead authority for Glamorgan Archives, Prosiect Gwyrdd and Cardiff Port Health Authority.South East Wales Corporate Joint Committee (SEWCJC)

The accounts and associated notices are available on the SEWCJC - Cardiff Capital Region website.

Glamorgan Archives

Prosiect Gwyrdd

Cardiff Port Health Authority

This return is approved alongside the Council's accounts.

National Adoption Service

 

Our reporting standards

The financial statements follow the requirements set by the Accounting Code of Practice. The Accounting Code of Practice is published by the Chartered Institute of Public Finance and Accountancy.

The financial statements include the:

Foreword

This gives an overview of accounts and highlights significant financial matters.

Movement in Reserves Statement (MiRS)

This shows the movement between our usable and unusable reserves during the year.

Comprehensive Income and Expenditure Statement (CIES)

This shows the cost of our activities in line with accounting practices. The council tax position (general fund balance) is shown in the MiRS.

Balance sheet

This shows our total assets, liabilities, and net worth.

Cash Flow Statement

This explains the movement of cash, cash equivalents, and bank overdraft during the year.

Housing Revenue Account

This is a separate statutory account which shows the total income and expenditure.

Disclosure notes

The notes are on a range of items, including accounting policies, remuneration, pensions, financial instruments such as investments and borrowing, property, interests in subsidiary companies, and property, plant and equipment.

Audit Wales

The maintenance and integrity of the City of Cardiff Council's website is the responsibility of the Accounting Officer or Client Officer; the work carried out by auditors does not involve consideration of these matters and accordingly auditors accept no responsibility for any changes that may have occurred to the financial statements since they were initially presented on the website.

Contact us

If you would like to get in touch about our annual statements or reporting standards, please contact us.

Email: [email protected]