On 7th Janaury 2026, the external auditor PKF Littlejohn  completed their review of the Annual Governance & Accountability Return (AGAR) for Ludlow Town Council for the year ended 31 March 2025.

On 24 September 2025, they issued an ‘interim’ report in respect of their review of Ludlow Town Council’s AGAR for the year ended 31 March 2025. They explained the reasons that they were unable to certify completion of the review at that time. They are
now able to certify completion of the review.

The final external auditor report and certificate is included along with a copy
of Sections 1 and 2, on which their report is based, and a copy of their ‘interim’ Section 3 report.

The Accounts and Audit Regulations 2015 (SI 2015/234) set out what the council must do at the conclusion of the review. In summary, on receipt of the final external auditor report and certificate the council is required
to:
• Prepare a “Notice of conclusion of audit” which details the rights of inspection, in line with the statutory requirements. 

• Publish the “Notice” along with the AGAR (Sections 1, 2 & 3) and our attached final report and certificate before 30 September 2025 (or as soon as possible where this date has passed), which must include publication on the smaller authority’s website. 

• Keep copies of the AGAR (Sections 1, 2 & 3) and the attached final report and certificate
available for purchase by any person on payment of a reasonable sum.

• Ensure that Sections 1, 2 and 3 of the published AGAR plus the attached final report and
certificate, remain available for public access for a period of not less than 5 years from the date of publication.

Notice of Conclusion of Audit

Section 1,2 & 3 of AGAR and external auditor reports and certificates