Statement of Accounts

2025/26 Unaudited Statement of Accounts

Published: 9 October 2026

Cheshire Fire Authority has published its unaudited Statement of Accounts for the financial year ended 31 March 2026. These accounts remain subject to external audit.

Unaudited Statement of Accounts 2025/26 (PDF)

Notice of Public Rights

Public inspection period: 12 October – 20 November 2026.

CHESHIRE FIRE AUTHORITY

Notice of Publication of Unaudited Statement of Accounts 2025/26 and Exercise of Public Rights

Local Audit and Accountability Act 2014

Accounts and Audit Regulations 2015 (as amended)

Date of Notice: 9 October 2026

1. Publication of Unaudited Accounts

Notice is hereby given that Cheshire Fire Authority has published its unaudited Statement of Accounts for the financial year ended 31 March 2026.

The accounts are available to view and download from the Authority's website: Statement of accounts

The accounts have not yet been audited by the Authority's external auditor and may be subject to change following the audit.

The statutory publication deadline of 30 June 2026 was not met. The Authority previously published a notice explaining the delay, most recently updated on 28 August 2026. Publication of the unaudited accounts now enables the statutory period for the exercise of public rights to take place.

2. Period for the Exercise of Public Rights

In accordance with Regulations 14 and 15 of the Accounts and Audit Regulations 2015, the accounts and supporting accounting records will be available for public inspection during the following 30 working day period:

Monday 12 October 2026 to Friday 20 November 2026 (inclusive).

3. Inspection of Accounts and Supporting Records

Under Section 26 of the Local Audit and Accountability Act 2014, any interested person or journalist may, during the inspection period:

• Inspect the accounting records for 2025/26, together with relevant books, contracts, invoices, receipts, vouchers and other supporting documents.

• Make copies of those records and documents, subject to applicable statutory restrictions.

Inspection is available free of charge on reasonable notice. Reasonable charges may apply for providing copies.

The right of inspection does not extend to information protected by law, including certain personal information and commercially confidential material.

Arranging an inspection

Requests should be made in advance to:

Head of Finance and Treasurer (S151 Officer)
Cheshire Fire Authority
Fire and Rescue Service Headquarters
Sadler Road
Winsford
Cheshire
CW7 2FQ

Email: ben.jones@cheshirefire.gov.uk
Telephone: 01606 868700

Inspections will be arranged by appointment during normal office hours, Monday to Friday. Requests should identify the records or documents to be inspected.

4. Right to Question the External Auditor

Under Section 26(2) of the Local Audit and Accountability Act 2014, a local government elector for an area to which the accounts relate, or their representative, may request an opportunity to question the Authority's external auditor about the accounting records.

Questions should be directed to the external auditor, whose contact details are provided below.

5. Right to Object to the Accounts

Under Section 27 of the Local Audit and Accountability Act 2014, a local government elector for an area to which the accounts relate may make an objection to the external auditor concerning:

• A matter about which the auditor could make a public interest report; or

• An item of account which the auditor could apply to the court to have declared contrary to law.

Any objection must be made in writing to the external auditor, with a copy sent to Cheshire Fire Authority.

In accordance with Regulation 17 of the Accounts and Audit Regulations 2015, an objection must state the facts relied upon, the grounds for the objection and, as far as possible, details of the relevant item of account or matter concerned.

The statutory rights to inspect accounting records, formally question the auditor and make objections must be exercised within the public rights period ending Friday 20 November 2026.

6. Appointed External Auditor

Alex Walling
Bishop Fleming LLP
10 Temple Back
Redcliffe
Bristol
BS1 6FL

Email: awalling@bishopfleming.co.uk

Further information about these statutory rights is available in the National Audit Office's guidance, Local Authority Accounts: A Guide to Your Rights:

https://www.nao.org.uk/insights/local-authority-accounts-a-guide-to-your-rights/

7. Declaration of the Responsible Financial Officer

I confirm that the Statement of Accounts for the year ended 31 March 2026, published by Cheshire Fire Authority, is unaudited and may be subject to change following completion of the external audit.

Ben Jones
Head of Finance and Treasurer (Section 151 Officer)
Cheshire Fire Authority

Date: 9 October 2026

Previous Notices

Statement of Accounts 2025/26
Updated Notice of Delay in Publication of the Unaudited Statement of Accounts and Commencement of the Period for the Exercise of Public Rights
The Local Audit and Accountability Act 2014
The Accounts and Audit Regulations 2015 (as amended)

The statutory deadline for publication of the unaudited Statement of Accounts for the year ended 31 March 2026 was 30 June 2026.

Cheshire Fire Authority has not published its unaudited Statement of Accounts for 2025/26 by the statutory deadline and, consequently, the period for the exercise of public rights has not yet commenced.

Additional time is required to complete the preparation, review and quality assurance of the Statement of Accounts and supporting working papers prior to publication.

The unaudited Statement of Accounts will be published as soon as reasonably practicable.

Following publication, a further notice will be issued setting out the dates of the statutory 30 working day period for the exercise of public rights and the arrangements for the inspection of the accounts and supporting records.

This notice updates the position previously published on 30 June 2026.

Date: 28 August 2026

Ben Jones
Head of Finance and Treasurer (Section 151 Officer)
Cheshire Fire Authority
Sadler Road
Winsford
Cheshire
CW7 2FQ

2024-25 Statement of Accounts

Audited Statement of Accounts 2024-25

Date: 22 February 2026

James Cunningham
Treasurer and Head of Finance
Cheshire Fire Authority,
Sadler Road, Winsford, Cheshire, CW7 2FQ

Audit of Financial Statements notice

AUDIT OF ACCOUNTS YEAR ENDED 31 MARCH 2025

ACCOUNTS AND AUDIT (ENGLAND) REGULATIONS 2015

LOCAL AUDIT AND ACCOUNTABILITY ACT 2014

Notice is hereby given under Regulation 16 (1) of the Accounts and Audit Regulations 2015 that the external auditor has concluded their audit of the financial statements for the year ended 31 March 2025, which has been published.

On reasonable notice a local government elector for any area to which the accounts relate may inspect and receive copies of the following documents:

1. the statement of accounts prepared by the authority,

2. the local auditor’s certificate that the audit of the authority’s accounts including that statement has been completed

3. the auditor’s opinion on the statement of accounts.

Refer to a copy statement of accounts attached above, and the annual auditors report attached below. 

4. The appointed Auditor is

Alex Walling,
Bishop Fleming LLP
10 Temple Back
Redcliffe
Bristol
BS1 6FL

A guide to your rights can be found at Local authority accounts - a guide to your rights (opens in a new window)

Auditors Annual Report for year ending 31 March 2025