Item 12 - 2024_25 Audited financial Statements and 2024_25 Annual Audit Report
West Dunbartonshire Council · 17 December 2025
Back to West Dunbartonshire Council — 17 December 2025 and its agenda
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WEST DUNBARTONSHIRE COUNCIL Report by Chief Officer - Resources Council: 17 December 2025 Subject: 2024/25 Audited Financial Statements and 2024/25 Annual Audit Report 1. PURPOSE 1.1 The purpose of this report is to provide Members with the opportunity to scrutinise and approve the 2024/25 Audited Annual Accounts for the Charitable Trust Funds administered by the Council for the year ending 31 March 2025. 1.2 The report also provides Members with an update on the accompanying 2024/25 Annual Audit Report. 2. RECOMMENDATIONS 2.1 Members are requested to: a. Approve the information provided within the Audited Annual Accounts 2024/2025 – Appendix 1 to this report. b. Consider the Annual Audit Report – Appendix 2 to this report. 3. BACKGROUND 3.1 The Trust Fund draft unaudited 2024/25 Annual Accounts were passed to the Accounts Commission on the 30th June 2025. 3.2 As the external auditor of the Council, it is Forvis Mazar’s responsibility to undertake their audit work in accordance with International Standards on Auditing, the principles contained in the Code of Audit Practice issued by Audit Scotland in June 2021 and the ethical standards issued by the Auditing Practices Board. 4. MAIN ISSUES 4.1 The audit of the accounts for 2024/25 is substantially complete. Page 10 of the Accounts details the Statement of Balances and highlights a slight decrease in the balances held from £0.268m as at 31 March 2024 to £0.267m as at 31 March 2025. 4.2 The findings of the audit of West Dunbartonshire Charitable Trusts are contained within the annual audit report (Appendix 2). The Audit Opinion is detailed on page 5 of the report which advises that Forvis Mazars expect to issue an unqualified opinion on the Annual Accounts. The letter of representation (ISA 580) is appended to the report (Appendix A) which ITEM 12
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Councillor Rooney is required to sign and submit to Forvis Mazars following the Council meeting. 5. PEOPLE IMPLICATIONS 5.1 There are no people implications in relation to this report. 6. FINANCIAL AND PROCUREMENT IMPLICATIONS 6.1 There are no financial and procurement implications in relation to this report. 7. RISK ANALYSIS 7.1 No risk analysis was required. 8. EQUALITIES IMPACT ASSESSMENT (EIA) 8.1 No equalities impact was required in relation to the production of this report. 9. CONSULTATION 9.1 The views of all Chief Officers have been requested on this report and feedback incorporated herein. 10. STRATEGIC ASSESSMENT 10.1 The report is in relation to a statutory function. As such, it does not directly affect any of the strategic priorities No equalities impact Laurence Slavin Treasurer Date: 17 December 2025 Person(s) to Contact: Carol Alderson, Finance Manager West Dunbartonshire Council Email:carol.alderson@west-dunbarton.gov.uk Appendices 1. Audited Annual Accounts 2024/25 – Charitable Trust Funds 2. Draft 2024/25 Annual Audit report A. Letter of Representation