Hatherton and Walgherton Parish Council
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Council finance and assets

How Parish Councils are financed

Control of finances

The Parish Council's finances are managed by a person designated as the Responsible Financial Officer.  This person is currently the Parish Clerk who is responsible for proper administration of the Council's affairs and producing financial management information.  The role of the Responsible Financial Officer and the management of the Council's finances are covered in detail by the Hatherton and Walgherton Parish Council Financial Regulations which can be downloaded here.  The Annual Governance and Accountability Returns for recent years are available from a link lower down on this page.

Sources of income

The council gets its money primarily from a portion of the Council Tax levied on residents in the parish.  The portion received by the parish is called the annual precept and after a budget has been prepared, the parish has some freedom to decide on the level of the precept.  The amounts and sources of income can be seen on the financial reports.


The council spends its money on a limited range of items as we do not have to manage the upkeep of assets such as a village hall.  However, we do maintain one street light at parish council expense, hire a room for council meetings, pay for insurance, pay a fee to be affiliated to the Cheshire Association of Local Councils and provide a salary for the part-time Parish Clerk.  Details of expenses can be seen by referring to the various financial reports available from this page.


To ensure that finances are controlled, the Parish Council sets a budget at the start of the year. Budgets can be seen found in the column to the right.

Performance against the budget can be seen in the financial statements available on this page.

Expenditure above £100

The council is obliged to notify the public of any items of expenditure above £100. Such items can be found in the finance reports and annual reports to the right.

Register of gifts and hospitality

The council must record any gifts, benefits or hospitality with a value in excess of £100 accepted by a member.  There are currently no items on this register but should any need to be recorded, they will be listed here..


The council has to meet audit requirements and the accounts are audited internally once a year. The audit ensures that not only is the money handled correctly but also that the council meets its obligations under the Financial Regulations. The internal auditor provides a report which is kept with the council's records.


Public land and building assets

The council does not own public land or buildings but has responsibility for the street lamp at the Boar's Head crossroads.

Other fixed assets

The Parish Council owns various assets.  The detail can be downloaded here.

The table below is a summary of the detail (showing insurance values):

Item Value Further information
Notice Boards (two) £1200 Noticeboards at the Boar's Head crossroads and the Crewe Road/Park Lane/Hunsterson Road crossroads.  Purchased 2021 and pre-2011 respectively
Streetlight (one) £300 At the Boar's Head crossroads purchased pre-2011
Walgherton Village Sign (one) £400 Purchased pre-2011
Litter bin (one) £300 At Oakes Corner layby. Purchased 2020
Parish Council laptop (one) £340 Kept by and used by the Parish Clerk.  Purchased 01/05/2014
Parish boundary signs £700 Purchased 2024

Finance reports

The last year's reports are shown below.  To see more, go to the archive.

21st May 2024
(end of year)

21st May 2024

21st May 2024

18th March 2024

15th January 2024

20th November 2023

18th September 2023

17th July 2023

15th May 2023

15th May 2023
(End of FY)

Reports below are the last two to be available at present.

Annual budget

A budget is prepared each year and approved at the first meeting after start of the tax year.

6th April 2021

6th April 2020

Annual governance and accountability returns

These statements are prepared by the Responsible Financial Officer, approved by the parish council and signed by the Parish Council chairman.

21st May 2024

31st May 2023

Internal audit report

The internal audit report is a check on the financial documents undertaken by an independent person.

21st May 2024

10th May 2022
(To be approved with actions on 16th May 2022)

Over £100 expenses

Expenses over £100 incurred during the year.

26th July 2021

31st March 2021