Sherston Parish Council Finance

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Annual Accounts and Returns

Budgets

Budgets are produced each year and usually approved at the December meeting.

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This financial year’s approved budget information for 2025/2026 is listed below:
Annual Budget by Combined Account Code – Read

Details of the inspection system are posted at the appropriate time both on this site and the Parish council’s notice board outside the Old School on the High Street.


Audit reports (AGAR)

This section provides the AGAR (Annual Governance Accountability Return) compliant audit reports.
Please note that many of these documents are provided to us in a scanned format so not currently available in an accessible format. If you would like further information from these reports in an alternative format, please contact pyrex@furefgba.be.hx

Last six years of Annual Accounts and Annual Returns


Precepts

Every year the Parish Council sets its budget and the amount it requires to operate that budget is known as the Parish Precept.
This amount is collected by Wiltshire Council from the Council Tax paid by residents of the Parish.


What is the Community Infrastructure Levy (CIL)?

The Community Infrastructure Levy (the ‘levy) is a charge which can be levied by local authorities on new development in their area in our case Wiltshire Council.  It is an important tool for local authorities to use to help them deliver the infrastructure needed to support development in their area.


The levy only applies in areas where a local authority has been consulted on, and approved, a charging schedule which sets out its levy rates and has published the schedule on is website.  Most new development which creates net additional floor space of 100 square metres or more, or creates a new dwelling, is potentially liable for the levy.

The levy is usually collected by the Local Planning Authority who are known as the “Charging Authorities” (CA).  The rate of CIL is set by the CA after consulting with their communities and developers (and is tested by the Independent Examination).


Assets

Sherston Parish Council is required to maintain a List of Assets.
The assets are many and various and spread around the village. . . these include. . .

The Recreational Ground and all its infrastructure :
The North Building.
The Sports Field including the Pavilion, Tennis Courts and the Skateboard park.
Bus shelters, Phone box, Noticeboards, Defibrillators etc , etc.

All have to be maintained or replaced regularly.
View the full list of assets maintained by the Parish Council as of 01/2026 here.