We produce a statement of accounts at the end of each financial year. This is a technical document that includes all financial statements and disclosures required by law.
The statements:
- have to be independently audited to determine if they provide a true and fair view of our financial position. Any concerns are summarised in an audit report.
- provide accountability to residents, tax and rent payers, elected councillors, funders, employees, and other stakeholders.
- let us compare and benchmark with other organisations.
- let us compare across financial years.
- have to be available for the public to view. This lets stakeholders review and ask us and our auditor questions.
We also prepare a statement of accounts for other organisations where we have been designated the lead authority or we have to by law. During the financial year, we will provide notifications on when the statement of accounts may be available to view. We will also provide updates on our preparation, audit, and publication of our accounts.
The information in these documents has been designed for print. This format may not be fully accessible online.
Final versions of these documents will be available in Welsh after the audit.
If you want to see documents from before 2021, please contact us.
Notifications
Cardiff Council including Cardiff Harbour Authority
- Draft Statement of Accounts 2025 to 2026 (PDF, 4 MB)
- Statement of Accounts 2024 to 2025 (PDF, 6 MB)
- Statement of Accounts 2023 to 2024 (PDF, 3 MB)
- Statement of Accounts 2022 to 2023 (PDF, 6 MB)
Cardiff and Vale of Glamorgan Pension Fund
- Draft Statement of Cardiff and Vale of Glamorgan Pension Fund Accounts 2025 to 2026 (PDF, 1 MB)
- Statement of Cardiff and Vale of Glamorgan Pension Fund Accounts 2024 to 2025 (PDF, 1 MB)
- Statement of Cardiff and Vale of Glamorgan Pension Fund Accounts 2023 to 2024 (PDF, 2 MB)
- Statement of Cardiff and Vale of Glamorgan Pension Fund Accounts 2022 to 2023 (PDF, 1 MB)
Joint Committees
Cardiff Council is the lead authority for Glamorgan Archives, Prosiect Gwyrdd and Cardiff Port Health Authority.South East Wales Corporate Joint Committee (SEWCJC)
The accounts and associated notices are available on the SEWCJC - Cardiff Capital Region website.
Glamorgan Archives
- Draft Statement of Glamorgan Archives Accounts 2025 to 2026 (PDF, 4 MB)
- Statement of Glamorgan Archives Accounts 2024 to 2025 (PDF, 377 KB)
- Statement of Glamorgan Archives Accounts 2023 to 2024 (PDF, 341 KB)
- Statement of Glamorgan Archives Accounts 2022 to 2023 (PDF, 4 MB)
Prosiect Gwyrdd
- Draft Statement of Prosiect Gwyrdd Accounts 2025 to 2026 (PDF, 311 KB)
- Statement of Prosiect Gwyrdd Accounts 2024 to 2025 (PDF, 435 KB)
- Statement of Prosiect Gwrydd Accounts 2023 to 2024 (PDF, 804 KB)
- Statement of Prosiect Gwrydd Accounts 2022 to 2023 (PDF, 762 KB)
Cardiff Port Health Authority
- Draft Statement of Port Health Accounts 2025 to 2026 (PDF, 427 KB)
- Statement of Port Health Accounts 2024 to 2025 (PDF, 907 KB)
- Statement of Port Health Accounts 2023 to 2024 (PDF, 606 KB)
- Statement of Port Health Accounts 2022 to 2023 (PDF, 1010 KB)
This return is approved alongside the Council's accounts.
National Adoption Service
- Draft Statement of National Adoption Service Accounts 2025 to 2026 (PDF, 504 KB)
- Draft Statement of National Adoption Service Accounts 2024 to 2025 (PDF, 478 KB)
Our reporting standards
The financial statements follow the requirements set by the Accounting Code of Practice. The Accounting Code of Practice is published by the Chartered Institute of Public Finance and Accountancy.
The financial statements include the:
Foreword
This gives an overview of accounts and highlights significant financial matters.
Movement in Reserves Statement (MiRS)
This shows the movement between our usable and unusable reserves during the year.
Comprehensive Income and Expenditure Statement (CIES)
This shows the cost of our activities in line with accounting practices. The council tax position (general fund balance) is shown in the MiRS.
Balance sheet
This shows our total assets, liabilities, and net worth.
Cash Flow Statement
This explains the movement of cash, cash equivalents, and bank overdraft during the year.
Housing Revenue Account
This is a separate statutory account which shows the total income and expenditure.
Disclosure notes
The notes are on a range of items, including accounting policies, remuneration, pensions, financial instruments such as investments and borrowing, property, interests in subsidiary companies, and property, plant and equipment.
Audit Wales
The maintenance and integrity of the City of Cardiff Council's website is the responsibility of the Accounting Officer or Client Officer; the work carried out by auditors does not involve consideration of these matters and accordingly auditors accept no responsibility for any changes that may have occurred to the financial statements since they were initially presented on the website.
Contact us
If you would like to get in touch about our annual statements or reporting standards, please contact us.
Email: [email protected]
