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Statement of accounts (https://www.dsfire.gov.uk/about-us/what-we-spend/statement-accounts)

Statement of accounts

The accounting statements in our publication represent the accounts position for the Devon and Somerset Fire and Rescue Authority (DSFRA) for the year.

The accounts have been prepared in accordance with the requirements of International Financial Reporting Standards and the Chartered Institute of Public Finance and Accountancy (CIPFA) Code of Practice. The core statements required to be reported within the accounts are as follows.

  • Comprehensive Income and Expenditure Statement.
  • Balance Sheet.
  • Movement in Reserves Statement.
  • Cash Flow Statement.

You can also find our Financial Audit Reports within the Statement of Accounts.

Accessibility

The Code of Practice on Local Authority Accounting prescribes the content and general format of the statement of accounts.

We take accessibility seriously and recognise that some of the information presented in the files available on this page may not be fully accessible to someone using assistive technology such as a screen reader. If you need guidance or an alternative format, email finance@dsfire.gov.uk (mailto:finance@dsfire.gov.uk) with details of any preferred format and the assistive technology you use.
 

2023 - 2024

2022 - 2023

2021 - 2022

2020 - 2021

2019 - 2020

2018 - 2019

2017 - 2018

2016 - 2017

2015 - 2016

2014 - 2015

2013 - 2014

Notice of appointment of an auditor

Under Section 8(2) of the Local Audit and Accountability Act 2014, the Authority must publish a notice relating to the appointment of its external auditor.

For audits of accounts from 1 April 2023, Public Sector Audit Appointments (PSAA) has responsibility for appointing an auditor to Authorities' that have chosen to opt into its national auditor appointment arrangements.

On 3 October 2022, the PSAA board approved the appointment of Bishop Fleming LLP to audit the accounts of this Authority for five years, covering the accounts from 1 April 2023 to March 2028. This appointment is made under Regulation 13 of the Local Audit (Appointing Person) Regulations 2015.

Source URL: https://www.dsfire.gov.uk/about-us/what-we-spend/statement-accounts

List of links present in page
  1. https://www.dsfire.gov.uk/about-us/what-we-spend/statement-accounts
  2. mailto:finance@dsfire.gov.uk
  3. https://www.dsfire.gov.uk/sites/default/files/2025-02/dsfra_statement_of_accounts_2023-24.pdf
  4. https://www.dsfire.gov.uk/sites/default/files/2025-02/auditors_annual_report_2023_-_2024.pdf
  5. https://www.dsfire.gov.uk/sites/default/files/2025-02/audit_completion_report_2023_-_2024.pdf
  6. https://www.dsfire.gov.uk/sites/default/files/2025-02/annual_statement_of_assurance_2023_-_2024.pdf
  7. https://www.dsfire.gov.uk/sites/default/files/2025-02/independent_auditors_opinion_2024.pdf
  8. https://www.dsfire.gov.uk/sites/default/files/2025-02/auditors_letter_of_representation_2024.pdf
  9. https://www.dsfire.gov.uk/sites/default/files/2024-03/DSFRA%20Statement%20of%20Accounts%202022%20-%202023_0.pdf
  10. https://www.dsfire.gov.uk/sites/default/files/2024-03/annual_statement_of_assurance_2022_-_2023.pdf
  11. https://www.dsfire.gov.uk/sites/default/files/2024-03/auditors_annual_report_2022_-_2023.pdf
  12. https://www.dsfire.gov.uk/sites/default/files/2024-03/independent_auditors_opinion_2023.pdf
  13. https://www.dsfire.gov.uk/sites/default/files/2024-03/audit_findings_report_2022_-_2023.pdf
  14. https://www.dsfire.gov.uk/sites/default/files/2023-02/dsfra_statement_of_accounts_2021-22.pdf
  15. https://www.dsfire.gov.uk/sites/default/files/2023-02/independent_auditors_opinion_2022.pdf
  16. https://www.dsfire.gov.uk/sites/default/files/2023-02/audit_findings_report_2021-2022.pdf
  17. https://www.dsfire.gov.uk/sites/default/files/2023-02/annual_statement_of_assurance_2021_-_2022.pdf
  18. https://www.dsfire.gov.uk/sites/default/files/2023-04/auditors_annual_report_2021_-_2022.pdf
  19. https://www.dsfire.gov.uk/sites/default/files/2023-04/audit_certificate_2021_-_2022.pdf
  20. https://www.dsfire.gov.uk/sites/default/files/2021-11/DSFRA%20Statement%20of%20Accounts%202020-21.pdf
  21. https://www.dsfire.gov.uk/sites/default/files/2021-11/Independent%20Auditors%20Report%202021.pdf
  22. https://www.dsfire.gov.uk/sites/default/files/2021-10/Annual%20Statement%20of%20Assurance%202020%20-%202021.odt
  23. https://www.dsfire.gov.uk/sites/default/files/2021-10/Annual%20Statement%20of%20Assurance%202020%20-%202021.pdf
  24. https://www.dsfire.gov.uk/sites/default/files/2022-03/Audit%20Findings%20Report%202020%20-%202021.pdf
  25. https://www.dsfire.gov.uk/sites/default/files/2022-10/audit_certificate_2020-2021.pdf
  26. https://www.dsfire.gov.uk/sites/default/files/2021-02/DSFRA%20Statement%20of%20Accounts%202019-20.pdf
  27. https://www.dsfire.gov.uk/sites/default/files/2021-02/2019-20%20Annual%20Statement%20of%20Assurance.pdf
  28. https://www.dsfire.gov.uk/sites/default/files/2021-02/Audit%20Findings%20Report%202019-20.pdf
  29. https://www.dsfire.gov.uk/sites/default/files/2021-02/DSFRA%20Statement%20of%20Accounts%202018-19.pdf
  30. https://www.dsfire.gov.uk/sites/default/files/2021-02/2018-19%20Annual%20Statement%20of%20Assurance.pdf
  31. https://www.dsfire.gov.uk/sites/default/files/2021-02/Auditors%20Letter%202019.pdf
  32. https://www.dsfire.gov.uk/sites/default/files/2021-02/Audit%20Findings%20Report%202018-19.pdf
  33. https://www.dsfire.gov.uk/sites/default/files/2021-02/Independent%20Auditors%20Report%202019.pdf
  34. https://www.dsfire.gov.uk/sites/default/files/2021-02/Annual%20Audit%20Letter%202018-19.pdf
  35. https://www.dsfire.gov.uk/sites/default/files/2021-02/DSFRA%20Statement%20of%20Accounts%202017-18.pdf
  36. https://www.dsfire.gov.uk/sites/default/files/2021-02/2017-18%20Annual%20Statement%20of%20Assurance.pdf
  37. https://www.dsfire.gov.uk/sites/default/files/2021-02/Auditors%20Letter%202018.pdf
  38. https://www.dsfire.gov.uk/sites/default/files/2021-02/Independent%20Auditors%20Report%202018.pdf
  39. https://www.dsfire.gov.uk/sites/default/files/2021-02/Annual%20Audit%20Letter%202017-18.pdf
  40. https://www.dsfire.gov.uk/sites/default/files/2021-02/Notice%20of%20conclusion%20of%20audit%202018.pdf
  41. https://www.dsfire.gov.uk/sites/default/files/2021-02/DSFRA%20Statement%20of%20Accounts%202016-17.pdf
  42. https://www.dsfire.gov.uk/sites/default/files/2021-02/2016-17%20Annual%20Statement%20of%20Assurance.pdf
  43. https://www.dsfire.gov.uk/sites/default/files/2021-02/Independent%20Auditors%20Report%202017.pdf
  44. https://www.dsfire.gov.uk/sites/default/files/2021-02/Annual%20Audit%20Letter%202016-17.pdf
  45. https://www.dsfire.gov.uk/sites/default/files/2021-02/Notice%20of%20conclusion%20of%20audit%202017.pdf
  46. https://www.dsfire.gov.uk/sites/default/files/2021-02/DSFRA%20Statement%20of%20Accounts%202015-16.pdf
  47. https://www.dsfire.gov.uk/sites/default/files/2021-02/2015-16%20Annual%20Statement%20of%20Assurance.pdf
  48. https://www.dsfire.gov.uk/sites/default/files/2021-02/Independent%20Auditors%20Report%202016.pdf
  49. https://www.dsfire.gov.uk/sites/default/files/2021-02/Notice%20of%20conclusion%20of%20audit%202016.pdf
  50. https://www.dsfire.gov.uk/sites/default/files/2021-02/DSFRA%20Statement%20of%20Accounts%202014-15.pdf
  51. https://www.dsfire.gov.uk/sites/default/files/2021-02/2014-15%20Annual%20Statement%20%20of%20Assurance.pdf
  52. https://www.dsfire.gov.uk/sites/default/files/2021-02/Annual%20Audit%20Letter%202014-15.pdf
  53. https://www.dsfire.gov.uk/sites/default/files/2021-02/DSFRA%20Statement%20of%20Accounts%202013-14.pdf
  54. https://www.dsfire.gov.uk/sites/default/files/2021-02/2013%20-14%20Annual%20Statement%20of%20Assurance.pdf