Our Statement of Accounts are prepared in accordance with the Accounting Code of Practice. This sets out the principles and practices of accounting required to prepare a Statement of Accounts which presents a 'true and fair' view of the financial position and transactions of a local council. Any departures from this standard are disclosed in the notes to the accounts.

  Statement of Accounts 2025/26 - Unaudited

Statement of Accounts 2025/26 draft - Public Notice

NOTICE is given that the unaudited statement of accounts for the year ended 31 March 2026 has been published on the Council’s website at Statement of accounts - Torbay Council The statement of accounts is unaudited and may be subject to change.

NOTICE is given that from 1 July to 11 August 2026, any person interested may inspect the accounts of the above-named Council for the year ended 31 March 2026 on the Council’s website. At reasonable notice they may request access to all books, deeds, contracts, bills, vouchers and receipts, except as provided for in Section 26(4) to 26(6) of the Local Audit and Accountability Act 2014 in relation to commercially confidential and personal information. Application should initially be made by email to Financial.Services@torbay.gov.uk

NOTICE is given that from 1 July to 11 August 2026 the auditor, at the request of a local government elector for the Council’s area will give the elector or his representative an opportunity to question him about the accounts.

NOTICE is given that from 1 July to 11 August 2026 any such elector may make objections to the auditor, under section 27 of the Local Audit and Accountability Act 2014, relating to any matter where the auditor could take action under:

• Section 28 of the Local Authority and Accountability Act 2014, namely, to apply to the court for a declaration that an item in the accounts is contrary to law, and/or
• Section 24 and paragraph 1 of Schedule 7 of the Local Audit and Accountability Act 2014, namely, to make a report in the public interest.

No objection may be made unless the auditor has previously received written notice of the proposed objection, specifying the facts on which the objector relies and the grounds on which the objection is being made. A copy of that written notice must also be sent to the Council at the address below.

NOTICE is given that the auditor is Julie Masci at Grant Thornton UK LLP, 2 Glass Wharf, Temple Quay, Bristol BS2 OEL, to whom any questions and notices of objections should be addressed. The preferred method of contacting the auditor is by email: julie.masci@uk.gt.com

Malcolm Coe, Director of Finance (S151 Officer), 30 June 2026.

2024/25

Audit of Accounts - Public Notice

Notice is given that in accordance with Regulation 10 of the Accounts and Audit Regulations 2015, the Authority publishes the audited accounts of Torbay Council together with the Independent Auditors’ Reports for 2024/25.

The Independent Auditors issued a disclaimer of opinion on the financial statements for 2024/25 on 25 February 2026.

The Independent Auditors are unable to formally conclude the audit and issue an audit certificate for Torbay Council for 2024/25 in accordance with the requirements of the Local Audit and Accountability Act 2014 (the Act) and the Code of Audit Practice until they have received confirmation from the National Audit Office that the NAO has completed its own work for 2024/25 in respect of Whole of Government Accounts.

Malcolm Coe, Director of Finance (S151 Officer), 26 February 2026.

   Statement of Accounts 2024/25 - Audited

2023/24

Notice of appointment of Auditor from 2023/2024

Public Sector Audit Appointments Limited (PSAA) is responsible for appointing an auditor to principal local government and police bodies that have chosen to opt into its national auditor appointment arrangements. Torbay Council opted into this arrangement.

The PSAA board approved the appointment of Grant Thornton (UK) LLP to audit the accounts of Torbay Council for a period of five years, covering the accounts from 1 April 2023 to 31 March 2028. This appointment is made under regulation 13 of the Local Audit (Appointing Person) Regulations 2015.

  Statement of accounts 2023/24 – Audited

  Audit closure certificate

  Public notice of conclusion of 2023/24 Statement of Accounts Audit