Financial Statements 2025/26

The Police, Fire and Crime Commissioner for Cumbria and the Chief Constable of Cumbria Constabulary

Statement of Accounts 2025/26

External Audit of Accounts Year Ended 31 March 2026

Publication of the Police, Fire and Crime Commissioner for Cumbria and Chief Constable of Cumbria Constabulary Statement of Accounts and Audit Opinion

The Accounts and Audit Regulations 2015 as amended by the Accounts and Audit (Amendment) Regulations 2024

Notice is hereby given under The Accounts and Audit Regulations 2015 as amended by the Accounts and Audit (Amendment) Regulations 2024 that from 1 July 2026 to 12 August 2026 between 9:30am and 4pm on weekdays any person may inspect and make copies of the accounts and certain related documents (comprising books, deeds, contracts, bills, vouchers and receipts) of the Police, Fire and Crime Commissioner and the Chief Constable for the year ended 31 March 2026, as stipulated in Section 25 of the Local Audit and Accountability Act 2014.

The deadlines applicable to local authorities are as follows:

Approve Draft Accounts 30 June 2026
Public Inspection Period commence on or before the first working day of July.
Publish Final Audited Accounts 31 January 2027

The accounts and other documents will be available for inspection at Police Headquarters, Carleton Hall, Penrith, CA10 2AU by prior arrangement. Please telephone 01768 217734 to make an appointment. The accounts will also be available on the Commissioner’s and Chief Constable's respective websites: www.cumbria-pfcc.gov.uk / www.cumbria.police.uk.

During this period, a local government elector for any area to which the accounts relate, or their representative, may question the auditor about the accounts, or make an objection to the accounts as set out in sections 26 and 27 of the Local Audit and Accountability Act 2014. Any objection, and the grounds on which it is made, must be sent to the auditor in writing, with a copy to the relevant officer of the Office of the PFCC or Constabulary (see below). Any objection must state the grounds on which the objection is being made and particulars of:

any item of account which is alleged to be contrary to law; and
any matter in respect of which it is proposed that the auditor could make a public interest report under section 24 of, and paragraph 1 of schedule 7 to, the Local Audit and Accountability Act 2014.

Objections should be addressed to the auditor, Liz Luddington of Grant Thornton UK LLP, Landmark, St Peter's Square, 1 Oxford Street, Manchester, M1 4PB.

More information is available to you on your rights with regard to the accounts in the National Audit Office document: local authority accounts, a guide to your rights. This document refers to Council's but all the information and rights set out in the publication also apply to the Police, Fire and Crime Commissioner and the Chief Constable. You can view this document, the Statement of Accounts and a quick, highly summarised version of the accounts by clicking on the links below. We can also send a printed copy of the accounts to you for a fee of £15. The 2024/25 audited accounts for the Commissioner are available in our document library on this website.

Police, Fire and Crime Commissioner’s Statement of Accounts (subject to audit) 2025/26

Police, Fire and Crime Commissioner’s Summary Statement of Accounts (subject to audit) 2025/26

Chief Constable’s Statement of Accounts (subject to audit) 2025/26

Chief Constable’s Summary Statement of Accounts (subject to audit) 2025/26

National Audit Office: Local Authority Accounts: a guide to your rights

For information on the 2024/25 Audited Statement of Accounts please click here.

Annual Governance Statement 2025/26

The Annual Governance Statements explain how the Commissioner and Chief Constable have complied with the arrangements for governance set out within their respective Codes of Corporate Governance. The Code gives clarity to the way the Commissioner and Chief Constable govern and sets out the frameworks that are in place to support the overall arrangements for fulfilling the Commissioner's and Chief Constable’s functions. The 2025/26 Annual Governance Statements of the Commissioner and the Chief Constable are annexed to the 2025/26 Statement of Accounts and can be viewed by clicking on the links above. The Commissioner’s and Chief Constable’s Codes of Corporate Governance for 2025/26 are also available to view by clicking on the links below.

Police and Crime Commissioner’s 2025/26 Corporate Code of Governance

Chief Constable for Cumbria Constabulary 2025/26 Corporate Code of Governance

Date: 30 June 2026

For the Police, Fire and Crime Commissioner's accounts

G Shearer, Chief Executive

Cumbria Police, Fire and Crime Commissioners Office

Carleton Hall, Penrith, CA10 2AU

Telephone: 01768 217734

Email: commissioner@cumbria-pcc.gov.uk

For the Chief Constable's accounts

A Dobson, Director of Legal Services

Legal Department, Cumbria Constabulary