Accounts
Statement of accounts
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:
- the narrative report
- a statement of responsibilities for the statement of accounts
- the accounting statements
- notes to the accounts
- pension fund accounts
- notes to the pension fund accounts
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:
- comprehensive income and expenditure account
- movement in reserves statement
- 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 comprehensive income and expenditure statement
- group movement in reserves statement
- group balance sheet
- group cash flow statement