Notice of audit delay 2023/24


The Accounts and Audit (England) Regulations 2015

Regulation 10, as amended by the Accounts and Audit (Amendment) Regulations 2022

The Accounts and Audit (Amendment) Regulations 2022 require that the audited accounts and opinion is published by 30 September 2024. As of 30 September, our external auditor, Grant Thornton UK LLP, has not yet concluded the audit.

The delay has arisen due to a combination of factors including:

  • a delay in completing the audit for 2022/23 which in turn delayed the commencement of the audit for 2023/2
  • resource capacity constraints on the part of the external auditors, Grant Thornton UK LLP

We are continuing to work closely with the audit team as they complete their work. In line with the Accounts and Audit Regulations 2015, we have published a set of draft accounts.

We will publish a final set of accounts as soon as the audit is concluded, and the audit report issued.

This notice of delayed audit is being published in accordance with Regulation 10, paragraph (2a) of the Accounts and Audit Regulations 2015.