Annual Accounts

Our annual accounts have been compiled in accordance with the Code of Practice on Local Authority Accounting in the United Kingdom and include:

• Movement in Reserves Statement, which summarises the movement in the different reserves that we hold.
• Comprehensive Income and Expenditure Statement, which shows income and expenditure incurred in the year.
• Balance Sheet, which represents the value of our assets and liabilities as at 31 March.
• Cash Flow Statement, which details the changes in cash and cash equivalents during the year.
• Council Tax and Non-Domestic Rates income accounts, which show the taxes and rates collectable by us.
• Common Good and Sundry Trusts and Funds accounts.
• Group accounts, which consolidate our annual accounts with those of our subsidiaries and associates.

GLASGOW CITY COUNCIL

STRATHCLYDE PENSION FUND

WEST OF SCOTLAND ARCHAEOLOGY SERVICE

GLASGOW CITY REGION - CITY DEAL CABINET

ACCOUNTS FOR THE PERIOD FROM 1 APRIL 2023 TO 31 MARCH 2024

PRE-AUDIT INSPECTION

Notice is hereby given under Regulation 9 of the Local Authority Accounts (Scotland) Regulations 2014 that:

a)    Copies of the unaudited accounts of, GLASGOW CITY COUNCIL, STRATHCLYDE PENSION FUND, WEST OF SCOTLAND ARCHAEOLOGY SERVICE and GLASGOW CITY REGION - CITY DEAL CABINET for the period from 1 April 2023 to 31 March 2024 will be available for public inspection on-line in the Annual Accounts section of the following website https://glasgow.gov.uk/MyCouncil from 1 July 2024 to 19 July 2024, both days inclusive. Anyone who wishes to inspect the accounts or any items identified at b) should contact us at Martin.Booth@glasgow.gov.uk;

b)    Any person interested may inspect a copy of the abstracts of the accounts to be audited, all books, deeds, contracts, bills, vouchers and receipts related thereto, and may take copies of any or all parts of the accounts without charge in line with the arrangements outlined above;

c)     Any person interested may object to the accounts or to any part of those accounts, as follows:

i      in respect of Glasgow City Council any objection must be sent in writing stating the grounds for the objection to the auditor Stephen Reid, Ernst & Young LLP, G1 Building, 5 George Square, Glasgow G2 1DY not later than 22 July 2024, and to the authority and to any officer of the authority who may be concerned, via email to Martin.Booth@glasgow.gov.uk;

ii     in respect of Strathclyde Pension Fund any objection must be sent in writing stating the grounds for the objection to the auditor Hassan Rohimun, Ernst & Young LLP, 2 St Peter's Square, Manchester M2 3DF not later than 22 July 2024, and to the authority and to any officer of the authority who may be concerned, via email to Martin.Booth@glasgow.gov.uk

iii    in respect of West of Scotland Archaeology Service and Glasgow City Region - City Deal Cabinet any objection must be sent in writing stating the grounds for the objection to the auditor Rob Jones, Ernst & Young LLP, G1 Building, 5 George Square, Glasgow G2 1DY not later than 22 July 2024, and to the authority and to any officer of the authority who may be concerned via email to Martin.Booth@glasgow.gov.uk;  

d)    The auditor shall, if requested by the person objecting, the authority, or by any officer of the authority who may be concerned, afford to that person or authority or officer, as the case may be, an opportunity of appearing before and being heard by the auditor with respect to that objection; and any such person or officer may so appear and be heard either personally or by a representative.  It should be noted that this may be delivered virtually or by telephone.

Susanne Millar, Chief Executive

Pre Audit Annual Accounts 2023/24

City Deal Cabinet 2023-24 Unaudited Accounts (PDF, 406 KB)(opens new window)
GCC Annual Accounts Pre Audit 2023-24 (PDF, 3 MB)(opens new window)
SPFO Pre Audit Annual Report 2023-24 (PDF, 7 MB)(opens new window)
WOSAS pre audit annual accounts 2023-24 (PDF, 342 KB)(opens new window)

• 2022-23 (PDF, 2 MB)(opens new window)
• 2022-23 Audit Report (PDF, 1 MB)(opens new window)