EPC Certificate Of Exemption 25 26
2025/26

Eskdale Parish Council

Governance / Audit

Certificate of Exemption – AGAR 2025/26 Form 2

To be completed by smaller authorities where the higher of gross income or gross expenditure did not exceed £25,000 in the year of account ended 31 March 2026 and that wish to certify themselves as exempt from a limited assurance review under Section 9 of the Local Audit (Smaller Authorities) Regulations 2015

There is no requirement to have a limited assurance review or to submit an Annual Governance and Accountability Return to the external auditor, provided that the authority has certified itself as exempt at a meeting of the authority after 31 March 2026 and a correctly completed Certificate of Exemption is submitted no later than 30 June 2026 notifying the external auditor.

ESKDALE PARISH COUNCIL

certifies that during the financial year 2025/26, the higher of the authority’s total gross income for the year or total gross annual expenditure, for the year did not exceed £25,000

Total annual gross income for the authority 2025/26: £6,121

Total annual gross expenditure for the authority 2025/26: £11,625

There are certain circumstances in which the authority will be unable to certify itself as exempt, so please read the notes to the Certificate of Exemption to ensure that you can certify your authority and complete this form.

If you are able to certify then complete and sign this form, and submit it as requested by your external auditor.

The Annual Internal Audit Report, Annual Governance and Accountability Return and this Certificate should be published on your website and/or on a public noticeboard for at least 14 days starting before 1 July 2026.

The authority’s internal audit and Annual Governance and Accountability Return (AGAR) must still be completed, approved and published.

THE AUTHORITY WILL BE AUTOMATICALLY SUBJECT TO INTERMEDIATE LEVEL REVIEW IF IT EITHER:

● Does not publish the information required by the transparency code for smaller authorities; or

● Fails to return the correct exemption certificate to the external auditor by the statutory deadline.

The Chairman of the meeting at which the authority certifies itself as exempt must sign this certificate and also complete the Contact Details Form on page 4.

Certificate of Exemption

I confirm that this certificate was approved by a meeting of the authority on:

28/05/2026

Signed by the Responsible Financial Officer:

Signature: [signature image]

Date: 28/05/2026

Signed by Chairman:

Signature: [signature image]

Date: 28/05/2026

Email of Authority:

clerk@eskdaleparish.co.uk

During the financial year ended 31 March 2026, the authority did not receive more than £25,000 in total gross income and did not spend more than £25,000 in total gross expenditure.

It was not in existence prior to 1 April 2014 [N/A]

It was in existence prior to 1 April 2014 but did not have in any financial year ending 31 March 2012 or earlier gross annual income or expenditure exceeding £25,000 (if applicable) [YES]

I confirm that the above statements are correct.

I understand that this Certificate of Exemption is required to be submitted to the external auditor or the authority will be subject to review.

Name and Role of RFO (printed): Mrs Amy Woodward – Responsible Financial Officer

Name and Role of Chairman (printed): Mr Robert Taylor – Chairman

ONLY this Certificate of Exemption and the Contact Details form should be sent to your external auditor.

Please remember to also complete the Annual Governance and Accountability Return (AGAR) and the Annual Internal Audit Report – authority’s AGAR forms and guidance notes are available at www.pkf-l.com/authority-resources

Once complete, please send this form to your external auditor.

Annual Governance and Accountability Return 2025/26 Part 2 Exemption Certificate to be returned to PKF Littlejohn LLP, in hard copy, to the following address:

SBA Team, PKF Littlejohn, 15 Westferry Circus, Canary Wharf, London E14 4HD or via email to: sba@pkf-l.com

You should receive a confirmation that your Certificate of Exemption has been received – if you do not receive such confirmation, please contact PKF Littlejohn LLP on 020 7516 2200.

Authority address:

Eskdale Parish Council, 1 South View, Eskdale, CA19 1UA

Clerk’s Name and Role: Mrs Amy Woodward – Clerk

Telephone number: 01229 774592

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