After the end of each financial year (March 31), the council is required to produce an annual statement of accounts. This sets out the financial position of the authority for that period.
The accounts are prepared in accordance with all relevant prescribed guidance, codes of practice and reporting standards. Each account contains an explanatory note covering the purpose of the account and more detailed notes explaining key items.
The annual publication and independent external audit of council finances is an important part of demonstrating how we use public money.
The council’s external auditors (Grant Thornton UK LLP) report their findings to the Audit and Risk Management Committee, which is responsible for approving the final audited accounts. These are then published on this page and include the audit opinion.
A final certificate of completion of the audit is issued by the auditors and will be made available online when available, together with a public notice explaining the rights of local electors.
Public Notice: Statutory Recommendation of External Auditor
Notice is given that at 6pm on Tuesday 14 January 2025, Wirral Metropolitan Borough Council will hold an Extraordinary Full Council Meeting.
This will consider the statutory recommendations of the External Auditor made under Section 24 Schedule 5 of the Local Audit and Accountability Act 2014.
This meeting will take place in the Wallasey Town Hall, Brighton Street, Wallasey, Wirral, CH44 8ED.
The External Auditor has highlighted a risk that challenging financial situation with significant financial pressures creating budget overspends combined with low levels of reserves. There is a risk that the council will need exceptional financial support to balance the financial position in 2024/25 and to set a balanced budget in 2025/26.
The statutory recommendations of the External Auditor published on 6 January 2025, together with the documents for the Council meeting, can be viewed in full here.
Statement of accounts
The PDF files below may not be suitable to view for people with disabilities, users of assistive technology or mobile phone devices. If you need an accessible copy of any of these documents please email Fin_publicinspection@wirral.gov.uk
Statement of Accounts 2023-24
- External Auditor Annual Report 2023-24 Statutory Recommendation (PDF)
- Appendix 1 - Auditor's Annual Report
- Appendix 2 - Auditor's Annual Report
- Notice of Delay of Publication 2023-24 (PDF, 100KB)
- Draft Annual Governance Statement 2023-24 (PDF)
- Notice of Public Rights Delay 2023-24
- Notice of Public Rights - Audit of Accounts Year Ended 31 March 2024
- Draft Statement of Accounts 2023-24 (PDF)
Statement of Accounts 2022-23
- Auditor's Annual Report 2022-23 (PDF)
- Auditor certificate of completion 2022-23 (PDF)
- Auditor letter of completion 2022-23 (PDF)
- Notice of conclusion of Audit 2022-23 (PDF)
- Final Statement of Accounts 2022-23 (PDF)
- Annual Governance Statement 2022-23 (PDF)
- Audit Findings Report 2022-23 (PDF)
- Notice of Delay of Publication 2022-23
- Notice of Public Rights - Audit of Accounts Year Ended 31 March 2023
Statement of Accounts 2021-22
- Auditor's Annual Report 2021-22 (PDF)
- Final Statement of Accounts 2021-22 (PDF)
- Annual Governance Statement 2021-22 (PDF)
- Auditor certificate of completion 2021-22 (PDF)
- Audit Findings Report 2021-22 (PDF)
- Notice of conclusion of Audit 2021-22 (PDF)
- Notice of Delay of Publication 2021-22 (PDF, 120KB)
- Audit of accounts year ended 31 March 2022 Notice Of Public Rights
Statement of Accounts 2020-21
- Auditor certificate of completion 2020-21 (PDF)
- Auditor letter of completion 2020-21 (PDF)
- Auditor's Annual Report 2020-21 (PDF, 9MB)
- Auditor's Annual Report Company Governance 2020-21 (PDF, 8MB)
- Notice of Delay - Auditors Conclusion - 1 February 2022 (PDF, 100KB)
- Notice of Delay of Publication
- Notice of inspection (PDF, 92KB)
- Annual Governance Statement 2020-21 (PDF, 953KB)
- Statement of Accounts 2020-21 (PDF, 7MB)
- Notice of Public Rights - Audit of Accounts Year Ended 31 March 2021
Statement of Accounts 2019-20
- Annual Audit Letter 2019-20 (PDF, 500KB)
- Notice of Conclusion of Audit 2019-20
- Notice of Conclusion Audits 2015-19
- Notice of Non Conclusion
- Notice of Delay of Publication
- Statement of Accounts 2019-20 (Final 22/01/2021) (PDF, 5MB)
- Wirral Council - Annual Governance Statement 2019-20 (PDF, 807KB)
- Notice of Public Inspection Accounts
- Notice of Public Rights