Accounts
Statement of accounts
Unaudited Accounts
RBK Draft Statement of Accounts 2023-2024
RBK Notice of Public Inspection 2023-24
Audited Accounts
The Royal Borough of Kingston upon Thames has published its audited Statement of Accounts for the Financial Year 2020/21 and previous years, which are available to view on this page.
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