Council budget

About the budget

We aim to deliver the best possible services within the resources available and, as a public body spending taxpayers' money, we work hard to ensure that the Council gets value for money from its spending. 

In 2025-26 we propose to spend a total of £64.318m on providing day to day services for the local community. This spending will be funded by £54.199m of income raised through grants, rents, interest, fees, charges and other sources resulting in a council tax requirement of £10.119m.

The budget that has been set requires an increase in the council tax level of £6.93 for a Band D Property, which is equivalent to a 2.99% increase. 

The Council Tax for West Lancashire Borough Council for the average Band D property in 2025-26 will be £238.58 per year or £4.59 a week.

Around 10.2% of the Council Tax comes to the Borough Council.  The total council tax includes charges from Lancashire County Council, Lancashire Fire and Rescue Service and Lancashire Constabulary.  The Council Tax for some areas will also include a parish Council precept.

The bills for 'average' Band D properties (excluding parish council precepts) are set out on our rates and banding page.

Notice of Delay 2024/25

Financial Accounts 2024 to 2025

Notice: Delays to the publication of draft accounts and the public inspection period for year ended 31 March 2025

 Each financial year West Lancashire Borough Council is required to produce and publish a draft set of accounts, allow public inspection of the draft accounts, have the draft accounts audited and to subsequently publish the final audited set of accounts.

The deadlines set under regulation for the accounts prepared for the 2024-25 financial year are:

  • publish draft set of accounts one day prior to the start of public inspection
  • public inspection to start no later than 1 July 2025 for a period of 30 working days
  • completion of audit and publication of audited accounts by 27 February 2026

Public inspection for 2024/25 has been delayed whilst we finalise our draft accounts. The production of our accounts is delayed due to the implementation of a new asset management system.

We continue to engage with our external auditors and a further notice will be published in due course setting out the public inspection period as soon as the draft 2024/25 Statement of Accounts have been finalised.

Completion of the audit and the publication of audited accounts will be unaffected by this delay.

Relevant legislation

  1. Section 25 and 26 of the Local Audit and Accountability Act 2014, at each audit of the accounts, any persons interested have a right to inspect the accounting records for the financial year to which the audit relates and all books, deeds, contracts, bills, vouchers, receipts and other documents relating to those records.
  2. Regulations 14 and 15 of the Accounts and Audit Regulations 2015 (as amended by The Accounts and Audit (Amendment) Regulations 2022) require that this right (and associated rights) are exercisable over a single period of 30 working days, commencing no later than 1 July 2025.
  3. Regulation 9A and 10 of the Accounts and Audit Regulations 2015 (as amended by The Accounts and Audit (Amendment) Regulations 2022), requires the publication of audited accounts by 27 February September 2026.

 

Notice of Conclusion of Audit

NOTICE OF CONCLUSION OF AUDIT

Notice is hereby given under Regulation 16 of the Accounts and Audit (England) Regulations 2015 that the Auditor has concluded their audit and that the Statement of Accounts for the year ending 31 March 2024 has been published.

James Pierce

Director of Finance and Resources (s151 Officer)

West Lancashire Borough Council

52 Derby Street

Ormskirk

L39 2DF

28 February 2025

Notice of Inspection of Accounts

Statement of Accounts

The Statement of Accounts shows our financial performance and financial position for the year. These accounts have been prepared in accordance with the regulations that govern our financial affairs and demonstrate the council's stewardship of public funds.

Anti-Fraud and Corruption

We are committed to protecting public money and have set out an Anti-Fraud and Corruption Policy that explains how we will do this.

Spending 

We are committed to transparency in all our dealings, including how and where taxpayers’ money is spent.

Budget 

We are committed to transparency, please see tabs on the attached spreadsheet for various assets.

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