Re: GAPTC Accounts

Thank you for your email and for raising your query following your attendance at a town council meeting.

The Gloucestershire Association of Parish & Town Councils (GAPTC) recognises the importance of transparency and good governance, principles which the Association is firmly committed to upholding.

You are correct that the Association’s accounts for the 2024/25 financial year were not approved at the Annual General Meeting in July. This reflected concerns raised by member councils regarding exceptional legal and professional fees incurred during the year, linked to a confidential internal matter.  In turn, in line with proper governance and due process, approval of the accounts was therefore deferred. The accounts were subsequently re-presented to members at an Extraordinary General Meeting, accompanied by a formal management statement addressing the issue within the constraints imposed by legal and confidentiality obligations. Following discussion, the accounts were approved by the membership (with qualification).

The approved accounts now include the following statement:

During the 2024/25 financial year, the association incurred exceptional legal and professional fees relating to a confidential internal matter, which was resolved through associated costs. Due to legal restrictions, further details cannot be disclosed. These costs are fully accounted for in these financial statements and were approved by the Executive Committee in accordance with our internal policies.

These costs are fully recorded within the published accounts, in accordance with Proper Practices (Practitioners’ Guide 2025), and were approved by the Executive Committee. The approved accounts are in the public domain, and all Member Councils have had availability, and sight, of them.

Due to the nature of the matter and the legal and confidentiality obligations that apply, it is not appropriate to provide a further breakdown or itemised disclosure of the exceptional costs beyond what is already included within the financial statements. This position reflects that:

• the expenditure is already included within the audited totals for the relevant budget headings, meeting all statutory and audit requirements;
• disaggregating the figure would risk compromising confidentiality obligations; and
• the level of information provided has been confirmed by the Executive Committee as meeting both legal requirements and the expectations of transparency that are appropriate in the circumstances.

GAPTC’s primary responsibility is to serve and support its member parish and town councils, and governance and financial oversight are exercised through those democratic structures. With the accounts now approved, the Association considers this matter concluded and is focused on the continued delivery of quality services to its members.

The Association is also progressing work to incorporate as a Company Limited by Guarantee, which will further strengthen governance, accountability and resilience for the benefit of member councils.

I trust that this further clarifies the position.

With Season's Greetings >>>

With Kindest Regards
Chris Haine
CEO, GAPTC